{"id":196144,"date":"2020-03-05T10:19:45","date_gmt":"2020-03-05T01:19:45","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=196144"},"modified":"2020-03-04T15:19:38","modified_gmt":"2020-03-04T06:19:38","slug":"consumption-article-148","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-148\/","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\uff14\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2461\u300d\uff0d\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff0d"},"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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2461\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u30b1\u30fc\u30b9\u30b9\u30bf\u30c7\u30a3\uff0d<\/strong><\/h5>\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<p><a title=\"\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\uff13\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2460\u300d\uff0d\u7533\u8acb\u671f\u9650\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-147\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e\u89e3\u8aac\u3092\u8e0f\u307e\u3048\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\uff15\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff11\u3015<\/strong><\/span>\u53ca\u3073<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff12\u3015<\/strong><\/span>\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u539f\u5247\u7684\u306a\u624b\u7d9a\u3067\u3042\u308a\u3001<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff13\u3015<\/strong><\/span>\u53ca\u3073<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff14\u3015<\/strong><\/span>\u306f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u305f\u624b\u7d9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff15\u3015<\/strong><\/span>\u3067\u306f\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002\u76f8\u7d9a\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u907a\u7523\u5206\u5272\u7b49\u306e\u5f8c\u306b\u307e\u308f\u3055\u308c\u304c\u3061\u306a\u306e\u3067\u3001\u6c17\u3092\u3064\u3051\u3066\u304a\u304d\u305f\u3044\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:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff11\u3015<\/span><br \/>\n\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff12\u3015<\/span><br \/>\n\u4ee4\u548c\uff16\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\uff08\u3044\u305a\u308c\u3082\u514d\u7a0e\u4e8b\u696d\u8005\uff09\u304c\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff13\u3015<\/span><br \/>\n\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u4e8b\u696d\u8005\u304c\u3001\u65bd\u884c\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff14\u3015<\/span><br \/>\n\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\uff08\u3044\u305a\u308c\u3082\u514d\u7a0e\u4e8b\u696d\u8005\uff09\u304c\u3001\u958b\u696d\u65e5\uff08\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\uff09\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#CD5C5C;\"><\/div>\n<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff15\u3015<\/span><br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div><!--more--><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #cd5c5c;\">\u25c6\u3000\u3000\u25c6\u3000\u3000\u25c6<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff11\u3015<\/span><br \/>\n\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u767b\u9332\u624b\u7d9a<\/strong><\/p>\n<p>\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002\u7533\u8acb\u66f8\u306e<span style=\"color: #333399;\">\u300c\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u300d<\/span>\u306b\u30ec\u70b9\u3092\u5165\u308c\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u3092\u8a18\u8f09\u3059\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4f75\u305b\u3066\u3001\u4e0b\u8a18\u306e\u305d\u308c\u305e\u308c\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\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:#800080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u30a4\uff09<\/span>\u3000\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\uff08\u30ed\uff09<\/span>\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #800080;\">\u21d2<\/span>\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u52b9\u529b\u767a\u751f\u65e5<\/strong><\/p>\n<p>\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u304b\u3089\uff11\u6708\u524d\u306e\u65e5\u3067\u3042\u308b\uff08<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#page=4\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3014\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u3015<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-196160\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-1.png\" alt=\"\" width=\"2203\" height=\"1397\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-1.png 2203w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-1-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-1-1024x649.png 1024w\" sizes=\"(max-width: 2203px) 100vw, 2203px\" \/><\/a><\/p>\n<p>\u4e0a\u56f3\u3067\u306f\u3001\u4ee4\u548c\uff17\u5e74\uff11\u6708\uff11\u65e5\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u3092\u60f3\u5b9a\u3057\u3066\u3001\u7b2c\uff11\uff0d\uff08\uff15\uff09\u53f7\u69d8\u5f0f\u3092\u7528\u3044\u3066\u3044\u308b\u3002\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c\uff11\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f\u53c8\u306f\u7b2c\uff11\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f\uff08\u63d0\u51fa\u65e5\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u524d\u304b\u5f8c\u304b\u306b\u3088\u3063\u3066\u4f7f\u3044\u5206\u3051\u308b\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u540c\u69d8\u306b\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u8a73\u3057\u304f\u306f<a title=\"\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\uff13\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2460\u300d\uff0d\u7533\u8acb\u671f\u9650\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-147\/\" target=\"_blank\">\u524d\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff12\u3015<\/span><br \/>\n\u4ee4\u548c\uff16\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\uff08\u3044\u305a\u308c\u3082\u514d\u7a0e\u4e8b\u696d\u8005\uff09\u304c\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><span style=\"font-size: 12px;\">\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=22\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3000\u554f\uff17<\/a>\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u767b\u9332\u624b\u7d9a<\/strong><\/p>\n<p>\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u3001\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53ca\u3073\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3002\u7533\u8acb\u66f8\u306e<span style=\"color: #333399;\">\u300c\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u300d<\/span>\u306b\u30ec\u70b9\u3092\u5165\u308c\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u3092\u8a18\u8f09\u3059\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u52b9\u529b\u767a\u751f\u65e5<\/strong><\/p>\n<p>\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<p>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53ca\u3073\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u7b2c\uff11\uff0d\uff08\uff15\uff09\u53f7\u69d8\u5f0f\uff09\u300d\u5171\u306b\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3014\u4ee4\u548c\uff16\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\u3015<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196160\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-2.png\" alt=\"\" width=\"2319\" height=\"1429\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff13\u3015<\/span><br \/>\n\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u4e8b\u696d\u8005\u304c\u3001\u65bd\u884c\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u767b\u9332\u624b\u7d9a<\/strong><\/p>\n<p>\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u7b2c\uff11\uff0d\uff08\uff11\uff09\u53f7\u69d8\u5f0f\uff09\u3092\u63d0\u51fa\u3059\u308b\u3002\u7533\u8acb\u66f8\uff08\u6b21\u8449\uff09\u306e\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u4e0a\u6bb5\u306e<span style=\"color: #333399;\">\u300c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09\u9644\u5247\u7b2c44\u6761\u7b2c\uff14\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u300d<\/span>\u3068\u3044\u3046\u6b04\u306b\u30ec\u70b9\u3092\u5165\u308c\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306f\u63d0\u51fa\u3057\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u52b9\u529b\u767a\u751f<\/strong><\/p>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304c\u767b\u9332\u65e5\u3068\u306a\u308a\u3001\u540c\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<p>\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u304b\u3089\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3067\u304d\u308b\u3053\u3068\u3068\u3068\u306a\u3063\u3066\u3044\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=19\" target=\"_blank\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3000\u554f\uff12<\/a>\uff09\u3002\u305f\u3060\u3057\u3001\u7533\u8acb\u66f8\uff08\u6b21\u8449\uff09\u306b\u304a\u3051\u308b\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u6b04\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u6642\u70b9\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5f8c\u3067\u306a\u3051\u308c\u3070\u3001\u6b63\u78ba\u306b\u8a18\u8f09\u3067\u304d\u306a\u3044\u3002\u63d0\u51fa\u671f\u9650\u306f<a title=\"\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\uff13\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2460\u300d\uff0d\u7533\u8acb\u671f\u9650\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-147\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e<strong>\uff08\uff12\uff09\u2461<\/strong>\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u3042\u308b\u306e\u3067\u3001\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3014\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u3015<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196160\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-3.png\" alt=\"\" width=\"2213\" height=\"1555\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff14\u3015<\/span><br \/>\n\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\uff08\u3044\u305a\u308c\u3082\u514d\u7a0e\u4e8b\u696d\u8005\uff09\u304c\u3001\u958b\u696d\u65e5\uff08\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\uff09\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u767b\u9332\u624b\u7d9a<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u7b2c\uff11\uff0d\uff08\uff13\uff09\u53f7\u69d8\u5f0f\uff09\u3092\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u52b9\u529b\u767a\u751f\u65e5<\/strong><\/p>\n<p>\u767b\u9332\u65e5\u3002<a title=\"\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\uff13\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u624b\u7d9a\u2460\u300d\uff0d\u7533\u8acb\u671f\u9650\u53ca\u3073\u7d4c\u904e\u63aa\u7f6e\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-147\/\" target=\"_blank\">\u524d\u56de<\/a>\u306e<strong>\uff08\uff12\uff09\u2460<\/strong>\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u304c\u3042\u308b\u306e\u3067\u3001\u767b\u9332\u65e5\u524d\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3001\u767b\u9332\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<p>\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304b\u3089\u767b\u9332\u65e5\u307e\u3067\u306e\u671f\u9593\u306f\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3044\u306e\u3067\u3042\u308c\u3070\u3001<span style=\"color: #cd5c5c;\"><strong>\u3014\u30b1\u30fc\u30b9\uff12\u3015<\/strong><\/span>\u3068\u540c\u69d8\u306b\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u4f75\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3014\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u8a2d\u7acb\u3057\u305f\u65b0\u8a2d\u6cd5\u4eba\u53c8\u306f\u65b0\u898f\u958b\u696d\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\u3015<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196160\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-4.png\" alt=\"\" width=\"2440\" height=\"1700\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong><span style=\"color: #cd5c5c;\">\u3014\u30b1\u30fc\u30b9\uff15\u3015<\/span><br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u3092\u76f8\u7d9a\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\uff08\u6d88\u6cd510\uff09\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u76f8\u7d9a\u4eba\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u767b\u9332\u624b\u7d9a<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u306b\u95a2\u3057\u3066\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u5c4a\u51fa\u66f8\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_07.htm\" target=\"_blank\">\u7b2c\uff17\u53f7\u69d8\u5f0f<\/a>\uff09\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6b7b\u4ea1\u5c4a\u51fa\u66f8\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/pdf\/04.pdf\" target=\"_blank\">\u7b2c\uff14\u53f7\u69d8\u5f0f<\/a>\uff09\u3092\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u3001\u76f8\u7d9a\u30fb\u5408\u4f75\u30fb\u5206\u5272\u7b49\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306e\u4ed8\u8868\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_04.htm\" target=\"_blank\">\u7b2c\uff14\u53f7\u69d8\u5f0f<\/a>\uff09\u3092\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u52b9\u529b\u767a\u751f\u65e5<\/strong><\/p>\n<p>\u76f8\u7d9a\u4eba\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u65e5\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/p>\n<p>\u7279\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u304c\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u3079\u304d\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2463\u3000\u307f\u306a\u3057\u767b\u9332\u671f\u9593<\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306f\u76f8\u7d9a\u4eba\u306b\u5f15\u304d\u7d99\u304c\u308c\u306a\u3044\u3002\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u3068\u304d\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u65b0\u305f\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u76f8\u7d9a\u4eba\u304c\u767b\u9332\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u9593\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u306b\u652f\u969c\u3092\u6765\u3055\u306a\u3044\u3088\u3046\u3001\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u300d\u3068\u306f\u3001\u76f8\u7d9a\u306e\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u3001\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u306e\u524d\u65e5\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u307e\u3067\u306e\u671f\u9593\u3067\u3042\u308b\u3002<\/p>\n<p>\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u306f\u3001\u76f8\u7d9a\u4eba\u3092\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u307f\u306a\u3057\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u767b\u9332\u756a\u53f7\u3092\u76f8\u7d9a\u4eba\u306e\u767b\u9332\u756a\u53f7\u3068\u307f\u306a\u3059\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u306e\u65b0\u6d88\u8cbb\u7a0e\u6cd557\u306e\uff13\uff09\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3014\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u3015<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-196160\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/02\/menzei-invoice42-5.png\" alt=\"\" width=\"2340\" height=\"1568\" \/><\/a><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #507ea4;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u9023\u8f09\u6700\u7d42\u56de\u3068\u306a\u308b\u6b21\u56de\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u306b\u306a\u3063\u305f\u5f8c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/index.htm\" 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\u7533\u8acb\u66f8\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/div><\/div>\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;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6539\u6b63\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621030\u5e74\u653f\u4ee4\u7b2c135\u53f7\uff09<\/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: 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text-indent: -15px; margin-bottom: 3px;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/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>\u524d\u56de\u306e\u89e3\u8aac\u3092\u8e0f\u307e\u3048\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\uff15\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u691c\u8a0e\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u3014\u30b1\u30fc\u30b9\uff11\u3015\u53ca\u3073\u3014\u30b1\u30fc\u30b9\uff12\u3015\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u539f\u5247\u7684\u306a\u624b\u7d9a\u3067\u3042\u308a\u3001\u3014\u30b1\u30fc\u30b9\uff13\u3015\u53ca\u3073\u3014\u30b1\u30fc\u30b9\uff14\u3015\u306f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u305f\u624b\u7d9a\u3067\u3042\u308b\u3002<br \/>\n\u307e\u305f\u3014\u30b1\u30fc\u30b9\uff15\u3015\u3067\u306f\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u307f\u306a\u3057\u767b\u9332\u671f\u9593\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002\u76f8\u7d9a\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u907a\u7523\u5206\u5272\u7b49\u306e\u5f8c\u306b\u307e\u308f\u3055\u308c\u304c\u3061\u306a\u306e\u3067\u3001\u6c17\u3092\u3064\u3051\u3066\u304a\u304d\u305f\u3044\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":[2035],"series":[799],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 14:27:51","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196144"}],"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=196144"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/196144\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=196144"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=196144"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=196144"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=196144"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=196144"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}