{"id":194124,"date":"2020-02-13T10:17:27","date_gmt":"2020-02-13T01:17:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=194124"},"modified":"2020-02-13T09:39:04","modified_gmt":"2020-02-13T00:39:04","slug":"consumption-article-146","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-146\/","title":{"rendered":"\u3014\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u305f\u3081\u306e\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u524d\u5f8c\u306e\u5b9f\u52d9\u5bfe\u5fdc\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><span style=\"color: #507ea4;\"><strong>\u3014\u514d\u7a0e\u4e8b\u696d\u8005<span style=\"font-size: 16px;\">\u306e\u305f\u3081\u306e<\/span>\u3015<\/strong><\/span><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #c85179;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165<\/span>\u524d\u5f8c<span style=\"font-size: 16px;\">\u306e<\/span>\u5b9f\u52d9\u5bfe\u5fdc<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=22\" target=\"_blank\">\u8efd\u6e1b\u7a0e\u7387\uff31\uff06\uff21\u3000\u554f14<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9f\u52d9\u4e0a\u3001\u53d6\u5f15\u5148\u306b\u304a\u3044\u3066\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3059\u308b\u306e\u306f\u56f0\u96e3\u306a\u5834\u5408\u3082\u591a\u304f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u3082\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u59cb\u307e\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u8aa4\u8a8d\u3055\u308c\u308b\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u306f\u7f70\u5247\u3082\u8a2d\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff12\u56de\u3011\u3067\u306f\u3001\u5404\u65b9\u5f0f\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5404\u65b9\u5f0f\u306b\u304a\u3051\u308b\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p>\u5404\u65b9\u5f0f\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=40\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3000\u554f34<\/a>\uff09\u3002<br \/>\n\u5404\u3005\u3001\u4e0b\u7dda\u90e8\u5206\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-194159\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-1.png\" alt=\"\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f \uff08\u4ee4\u548c\u5143\u5e749\u670830\u65e5\u307e\u3067\uff09\t\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f (\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u304b\u3089 \u4ee4\u548c5\u5e749\u670830\u65e5\u307e\u3067\u306e\u9593\uff09\t\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f (\u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089) \u2460\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0 \u2461\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5 \u2462\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\u3000\u2463\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d     \u2464\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\t\u2460\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0 \u2461\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5 \u2462\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9 \uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09 \u2463\u7a0e\u7387\u3054\u3068\u306b\u5408\u8a08\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d     \u2464\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5f53\u8a72\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\t\u2460\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7 \u2461\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5 \u2462\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9 \uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09 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-15px;\"><strong>\uff13\u3000\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u672c\u4eba<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3082\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u5b9f\u52d9\u306e\u4e0a\u3067\u306f\u3001\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u304c\u6c42\u3081\u3089\u308c\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u8ab2\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u8acb\u6c42\u66f8\u7b49\u306b\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u8868\u793a\u3057\u3066\u5225\u9014\u6d88\u8cbb\u7a0e\u76f8\u5f53\u984d\u3092\u53d7\u3051\u53d6\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u7d44\u307f\u4e0a\u3001\u4e88\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0019005-113.pdf#page=16\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u5bfe\u5fdc\u3057\u305f\u7d4c\u7406\u30fb\u7533\u544a\u30ac\u30a4\u30c9 p.15<\/a>\uff09\u3002\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3067\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u306e\u306f\u3001\u3053\u306e\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u53d6\u5f15\u3092\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u5f15\u5148\u3067\u3042\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=22\" target=\"_blank\">\u8efd\u6e1b\u7a0e\u7387\uff31\uff06\uff21\u3000\u554f15<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u672c\u4eba<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u3002\u5b9f\u52d9\u4e0a\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3068\u540c\u69d8\u3068\u306a\u308b\u3002<\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3068\u8aa4\u8a8d\u3055\u308c\u308b\u6050\u308c\u306e\u3042\u308b\u66f8\u985e\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u3002\u9055\u53cd\u306b\u306f\u3001\uff11\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u306e\u7f70\u5247\u304c\u3042\u308b\uff08\u6d88\u6cd557\u306e\uff15\u3001\u6d88\u6cd565\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u53d6\u5f15\u3092\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u767a\u884c\u3067\u304d\u306a\u3044\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u305f\u3081\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u306e\u307b\u304b\u3001\u53d6\u5f15\u76f8\u624b\u304c\u6d88\u8cbb\u8005\u3067\u3042\u308b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u53d6\u5f15\u304c\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=88\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3000\u554f74<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e2d\u53e4\u8eca\u8ca9\u58f2\u696d\u3092\u55b6\u3080\u4e8b\u696d\u8005\u304c\u3001\u6d88\u8cbb\u8005\u304b\u3089\u4e2d\u53e4\u8eca\u306e\u4ed5\u5165\u308c\u3092\u884c\u3046\uff08\u68da\u5378\u8cc7\u7523\u3068\u3057\u3066\u4ed5\u5165\u308c\u308b\u5834\u5408\u306b\u9650\u308b\uff09\u5834\u5408\uff08\u8cea\u5c4b\u3001\u5b85\u5730\u5efa\u7269\u696d\u3001\u30ea\u30b5\u30a4\u30af\u30eb\u696d\u3092\u55b6\u3080\u8005\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u306e\u53d6\u6271\u3044\u304c\u3042\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u793e\u54e1\u306b\u652f\u7d66\u3059\u308b\u56fd\u5185\u306e\u51fa\u5f35\u65c5\u8cbb\u3001\u5bbf\u6cca\u8cbb\u3001\u65e5\u5f53\u7b49\u53ca\u3073\u901a\u52e4\u624b\u5f53<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3092\u5186\u6ed1\u306b\u5c0e\u5165\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e00\u5b9a\u671f\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u3064\u304d\u3001\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u76f8\u5f53\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306e\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-194158\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-2.png\" alt=\"\u671f \u9593 \u5272 \u5408 \u4ee4\u548c5\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e749\u670830\u65e5\u307e\u3067 \u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e80\uff05 \u4ee4\u548c8\u5e7410\u67081\u65e5\u304b\u3089\u4ee4\u548c11\u5e749\u670830\u65e5\u307e\u3067 \u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e50\uff05\" width=\"1116\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-2.png 1116w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-2-300x48.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/menzei-invoice2-2-1024x166.png 1024w\" sizes=\"(max-width: 1116px) 100vw, 1116px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u7d4c\u904e\u63aa\u7f6e\u306e\u305f\u3081\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc<\/strong><\/p>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u53d6\u5f15\u76f8\u624b\u3067\u3042\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u5bfe\u5fdc<\/strong><\/p>\n<p>\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u3057\u305f\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u8acb\u6c42\u66f8\u7b49\u306f<strong>\u2460<\/strong>\u306e\u3068\u304a\u308a\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=90\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3000\u554f75<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30a4\uff09<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30cf\uff09<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u65e8\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3067\u3042\u308b\u65e8<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u30cb\uff09<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #507ea4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3092\u4e2d\u5fc3\u306b\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8efd\u6e1b\u7a0e\u7387\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\u5143\u5e7410\u6708\uff11\u65e5\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u306f\u8907\u6570\u7a0e\u7387\u3068\u306a\u3063\u305f\u304c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u81ea\u3089\u306e\u58f2\u4e0a\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ea4\u4ed8\u3059\u308b\u8acb\u6c42\u66f8\u7b49\u306f\u3001\u7a0e\u8fbc\u4fa1\u984d\u304c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3082\u3057\u308c\u306a\u3044\u3002<br \/>\n\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u3092\u53d7\u3051\u53d6\u3063\u305f\u53d6\u5f15\u5148\u304c\u3001\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7a0e\u8fbc\u4fa1\u984d\u3092\u8ffd\u8a18\u3057\u3066\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u8efd\u6e1b\u7a0e\u7387\uff31\uff06\uff21\u3000\u554f14\uff09\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5b9f\u52d9\u4e0a\u3001\u53d6\u5f15\u5148\u306b\u304a\u3044\u3066\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3059\u308b\u306e\u306f\u56f0\u96e3\u306a\u5834\u5408\u3082\u591a\u304f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u3082\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[359,335,588],"backnumber":[2032],"series":[799],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-08 23:41:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194124"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=194124"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/194124\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=194124"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=194124"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=194124"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=194124"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=194124"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}