{"id":203258,"date":"2020-05-25T12:00:46","date_gmt":"2020-05-25T03:00:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=203258"},"modified":"2020-07-14T10:41:33","modified_gmt":"2020-07-14T01:41:33","slug":"general-rule-report-53","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-53\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u7279\u4f8b\u306e\u7336\u4e88\u300d\u3001\u56fd\u7a0e\u5e81\uff26\uff21\uff31\u304b\u3089\u307f\u305f\u30dd\u30a4\u30f3\u30c8\uff5e\u67d4\u8edf\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u308b\u4e00\u65b9\u3001\u7533\u8acb\u624b\u7d9a\u306f\u8a08\u753b\u7684\u306b\u884c\u3046\u5fc5\u8981\u3042\u308a\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u7279\u4f8b\u306e\u7336\u4e88\u300d\u3001\u56fd\u7a0e\u5e81\uff26\uff21\uff31\u304b\u3089\u307f\u305f\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u67d4\u8edf\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u308b\u4e00\u65b9\u3001\u7533\u8acb\u624b\u7d9a\u306f\u8a08\u753b\u7684\u306b\u884c\u3046\u5fc5\u8981\u3042\u308a\uff5e<br \/>\n<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2020\/6\/24\u3015<\/span><br \/>\n\u300c\u7d0d\u7a0e\u306e\u7336\u4e88\u5236\u5ea6\uff26\uff21\uff31\u300d\u306f\u8907\u6570\u56de\u66f4\u65b0\u3055\u308c\u554f\u7b54\u306e\u8ffd\u52a0\u7b49\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4e0b\u8a18\u306e\u5185\u5bb9\u3068\u306f\u7570\u306a\u308b\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3044\u305f\u3060\u304f\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p>\uff14\u670830\u65e5\u306b\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u305f\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff09\u53ca\u3073\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c26\u53f7\uff09\u300d\u306b\u304a\u3051\u308b\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u3046\u3061\u3001\u6700\u3082\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u305f\u8005\u306b\u5bfe\u3057\u3066\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u307b\u307c\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u304c\u7121\u62c5\u4fdd\u30fb\u5ef6\u6ede\u7a0e\u306a\u3057\u3067\uff11\u5e74\u9593\u7336\u4e88\u3055\u308c\u308b\u7279\u4f8b\u306e\u7336\u4e88\u5236\u5ea6\u3060\u308d\u3046\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/taxes\/nozei\/nofu_konnan.htm\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u3078<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u7b49\u7533\u544a\u671f\u9650\u304c\u8fd1\u3065\u304f\u4e2d\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/pdf\/0020004-96.pdf\" target=\"_blank\">\u56fd\u7a0e\u306e\u7d0d\u7a0e\u306e\u7336\u4e88\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\u3084\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf\" target=\"_blank\">\u7279\u4f8b\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/a>\u300d\u69d8\u5f0f\u306a\u3069\u304b\u3089\u3001\u3053\u306e\u5236\u5ea6\u306e\u8981\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7279\u4f8b\u306e\u7336\u4e88\u306e\u4f4d\u7f6e\u3065\u3051\u3015<\/strong><\/h4>\n<p>\u307e\u305a\u4eca\u56de\u306e<span style=\"color: #b22222;\">\u300c\u7279\u4f8b\u306e\u7336\u4e88\u300d<\/span>\u306f\u3001\u5f93\u524d\u306e<span style=\"color: #4682b4;\">\u300c\u63db\u4fa1\u306e\u7336\u4e88\u300d<\/span>\uff08\u56fd\u7a0e\u5fb4\u53ce\u6cd5151\u3001151\u306e\uff12\uff1a\u539f\u5247\u62c5\u4fdd\u5fc5\u8981\u3001\u5ef6\u6ede\u7a0e\u8efd\u6e1b\uff09\u3068<span style=\"color: #008000;\">\u300c\u7d0d\u7a0e\u306e\u7336\u4e88\u300d<\/span>\uff08\u56fd\u7a0e\u901a\u5247\u6cd546\uff1a\u539f\u5247\u62c5\u4fdd\u5fc5\u8981\u3001\u5ef6\u6ede\u7a0e\u306a\u3057\uff09\u306b\u52a0\u3048\u3066\u65b0\u305f\u306b\u5275\u8a2d\u3055\u308c\u305f\u3082\u306e\u3067\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff13\u6761\u306b\u304a\u3044\u3066\u56fd\u7a0e\u901a\u5247\u6cd546\u6761\u3092\u8aad\u307f\u66ff\u3048\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff13\uff1a\u62c5\u4fdd\u4e0d\u8981\u3001\u5ef6\u6ede\u7a0e\u306a\u3057\uff09\u3002\u3053\u308c\u3089\u306e\u5236\u5ea6\u3092\u6df7\u540c\u3057\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3060\u3002<!--more--><\/p>\n<p>\u524d\u63d0\u3068\u3057\u3066\u3001\u4eca\u56de\u306e\u30b3\u30ed\u30ca\u798d\u3067\u5f71\u97ff\u3092\u53d7\u3051\u305f\u8005\u304c\u9069\u7528\u3067\u304d\u308b\u306e\u306f\u3001<span style=\"color: #b22222;\">\u300c\u7279\u4f8b\u306e\u7336\u4e88\u300d<\/span>\u3060\u3051\u3067\u306f\u306a\u3044\u3002\u58f2\u4e0a\u306e\u6e1b\u5c11\u306a\u3069\u306e\u8981\u4ef6\u3092\u5145\u305f\u3055\u306a\u3044\u5834\u5408\u3067\u3082\u3001<span style=\"color: #4682b4;\">\u300c\u63db\u4fa1\u306e\u7336\u4e88\u300d<\/span>\u3092\u9069\u7528\u3067\u304d\u308b\u4f59\u5730\u304c\u3042\u308a\u3001\u4eca\u56de\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u3089\u304b\u306b\u62c5\u4fdd\u3092\u63d0\u4f9b\u3067\u304d\u308b\u72b6\u6cc1\u3067\u306a\u3044\u9650\u308a\u3001\u62c5\u4fdd\u3092\u4e0d\u8981\u3059\u308b\u3068\u3044\u3046\u67d4\u8edf\u306a\u53d6\u6271\u3044\u304c\u306a\u3055\u308c\u308b\uff08\u554f21\uff09\u3002\u307e\u305f\u56fd\u7a0e\u901a\u5247\u6cd546\u6761\u306b\u5b9a\u3081\u308b<span style=\"color: #008000;\">\u300c\u7d0d\u7a0e\u306e\u7336\u4e88\u300d<\/span>\u306f\u3001\u4e3b\u306b\u707d\u5bb3\u306a\u3069\u3067\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u3092\u60f3\u5b9a\u3057\u305f\u5236\u5ea6\u3060\u304c\u3001\u611f\u67d3\u75c7\u306e\u60a3\u8005\u304c\u767a\u751f\u3057\u305f\u65bd\u8a2d\u3067\u6d88\u6bd2\u4f5c\u696d\u304c\u884c\u308f\u308c\u305f\u3053\u3068\u3067\u5099\u54c1\u3084\u68da\u5378\u8cc7\u7523\u3092\u5ec3\u68c4\u3057\u305f\u5834\u5408\u306a\u3069\u3001\u7d0d\u7a0e\u8005\u304c\u305d\u306e\u4e8b\u5b9f\u306b\u3064\u304d\u8457\u3057\u3044\u640d\u5931\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u9069\u7528\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\uff08\u554f\uff12\uff09\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf#page=2\" target=\"_blank\">\u300c\u7279\u4f8b\u306e\u7336\u4e88\u7533\u8acb\u66f8\u300d\u306e\u88cf\u9762<\/a>\u306b\u306f\u3001\u7279\u4f8b\u306e\u7336\u4e88\u304c\u4e0d\u8a31\u53ef\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u63db\u4fa1\u306e\u7336\u4e88\u306e\u7533\u8acb\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u5be9\u67fb\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3053\u308c\u3089\u306e\u7336\u4e88\u5236\u5ea6\u306f\u3042\u304f\u307e\u3067\u201c\u7d0d\u7a0e\u306e\u7336\u4e88\u201d\u3067\u3042\u3063\u3066\u3001\u7533\u544a\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u4f8b\u3048\u3070\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5225\u9014\u624b\u7d9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-044.pdf\" target=\"_blank\">\u300c\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u4e26\u3073\u306b\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u300d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306e\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7336\u4e88\u3055\u308c\u308b\u7a0e\u91d1\u3015<\/strong><\/h4>\n<p>\u6b21\u306b\u3001\u7279\u4f8b\u306e\u7336\u4e88\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u7a0e\u306f\u3001\u307b\u307c\u3059\u3079\u3066\u306e\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u304c\u5bfe\u8c61\u3068\u306a\u308b\u304c\u3001\u56fd\u7a0e\u3067\u306f<span style=\"color: #ff6600;\">\u2460<\/span>\u5370\u7d19\u3067\u7d0d\u4ed8\u3059\u308b\u5370\u7d19\u7a0e\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u5916\u56fd\u8ca8\u7269\u3092\u4fdd\u7a0e\u5730\u57df\u304b\u3089\u5f15\u304d\u53d6\u308b\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u51fa\u56fd\u3059\u308b\u969b\u306b\u76f4\u63a5\u7a0e\u95a2\u9577\u306b\u7d0d\u4ed8\u3059\u308b\u65b9\u5f0f\u306e\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e\u306b\u3064\u3044\u3066\u306f\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u5730\u65b9\u7a0e\u3067\u306f<span style=\"color: #ff6600;\">\u2463<\/span>\u8a3c\u7d19\u5fb4\u53ce\u306b\u3088\u308b\u3082\u306e\u3082\u5bfe\u8c61\u5916\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002\u306a\u304a\u3053\u306e\u5236\u5ea6\u3092\u77e5\u3089\u305a\u7121\u7406\u3092\u3057\u3066\u7d0d\u7a0e\u3057\u305f\u5834\u5408\u306b\u3001\u5f8c\u306b\u306a\u3063\u3066\u3053\u306e\u5236\u5ea6\u3092\u77e5\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7d0d\u7a0e\u3057\u305f\u3082\u306e\u304c\u8fd4\u9084\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3060\uff08\u554f\uff15\uff09\u3002<\/p>\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\u90fd\u7a0e\u306e\u3046\u3061\u81ea\u52d5\u8eca\u7a0e\u74b0\u5883\u6027\u80fd\u5272\u3001\u72e9\u731f\u7a0e\u7b49\u3082<a title=\"\u6771\u4eac\u90fd\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/ncov\/new_virus_yuyo.html\" target=\"_blank\">\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u76ee\u306e\u3046\u3061\u3001\u4ee4\u548c\uff12\u5e74\uff12\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e74<span style=\"color: #ff0000;\">\uff12\u6708\uff11\u65e5<\/span><del>\uff11\u670831\u65e5<\/del><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u7d0d\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f8b\u3048\u3070\u3001<span style=\"color: #333399;\">\u2460<\/span>\u7d0d\u671f\u9650\u304c\u4ee4\u548c\uff12\u5e74\uff14\u670816\u65e5\u3068\u306a\u308b\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6240\u5f97\u7a0e\u3001<span style=\"color: #333399;\">\u2461<\/span>\u7d0d\u671f\u9650\u304c\u4ee4\u548c\uff12\u5e74\uff12\u6708\u672b\u65e5\u3068\u306a\u308b\u4ee4\u548c\u5143\u5e7412\u6708\u672b\u6c7a\u7b97\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\u3001<span style=\"color: #333399;\">\u2462<\/span>\u7d0d\u671f\u9650\u304c\u4ee4\u548c\uff12\u5e7411\u6708\u672b\u3068\u306a\u308b\u4ee4\u548c\uff13\u5e74\uff13\u6708\u672b\u6c7a\u7b97\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u5206\u7b49\u306f\u3001\u7279\u4f8b\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\uff08\u554f37\uff09\u3002\u306a\u304a\u5192\u982d\u306e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b\uff14\u670830\u304b\u3089\uff12\u30f6\u6708\u9593\u3001\u3064\u307e\u308a\u4ee4\u548c\uff12\u5e74\uff16\u670830\u65e5\uff08\u706b\uff09\u307e\u3067\u306b\u9650\u308a\u3001\u65e2\u306b\u7d0d\u671f\u9650\u304c\u904e\u304e\u3066\u3044\u308b\u672a\u7d0d\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3082\u3001\u9061\u3063\u3066\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\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\u4ee4\u548c\uff13\u5e74\uff11\u670831\u65e5\u304c\u65e5\u66dc\u65e5\u306e\u305f\u3081\uff12\u6708\uff11\u65e5\u3078\u5909\u66f4\u3055\u308c\u305f\uff08\u4ee4\u548c\uff12\u5e74\uff17\u6708\uff11\u65e5\u56fd\u7a0e\u5e81HP\u66f4\u65b0\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7279\u4f8b\u306e\u7336\u4e88\u306e\u8981\u4ef6\uff1a<span style=\"color: #800080;\">\u2460<\/span>\u53ce\u5165\u306e\u6e1b\u5c11\u7387\u3015<\/strong><\/h4>\n<p>\u7279\u4f8b\u306e\u7336\u4e88\u306f\u3001<strong><span style=\"color: #800080;\">\u2460<\/span>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u4ee4\u548c\uff12\u5e74\uff12\u6708\u4ee5\u964d\u306e\u4efb\u610f\u306e\u671f\u9593\uff08\uff11\u30f6\u6708\u4ee5\u4e0a\uff09\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u7b49\u306e\u53ce\u5165\u304c\u524d\u5e74\u540c\u671f\u3068\u6bd4\u8f03\u3057\u3066\u3001\u304a\u304a\u3080\u306d20\uff05\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u304a\u308a\u3001<span style=\"color: #800080;\">\u2461<\/span>\u56fd\u7a0e\u3092\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408<\/strong>\u306b\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305a\uff11\u3064\u3081\u306e\u8981\u4ef6\u3067\u3042\u308b\u300c20\uff05\u4ee5\u4e0a\u306e\u53ce\u5165\u6e1b\u5c11\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u548c\uff12\u5e74\uff12\u6708\uff11\u65e5\u304b\u3089\u7d0d\u671f\u9650\u307e\u3067\u306e\u9593\u306e\u4efb\u610f\u306e\u671f\u9593\uff08\uff11\u30f6\u6708\u4ee5\u4e0a\u3002\u4f8b\u3048\u3070\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u306e\u767a\u4ee4\u304b\u3089\uff11\u30f6\u6708\u9593\u306a\u3069\u3001\u66a6\u901a\u308a\u3067\u306a\u304f\u3068\u3082\u53ef\uff09\u306e\u53ce\u5165\u91d1\u984d\u304c\u3001\u524d\u5e74\u540c\u671f\u306e\u53ce\u5165\u91d1\u984d\u306b\u5bfe\u3057\u3066\u6982\u306d 20\uff05\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u3044\u308c\u3070\u3001\u7279\u4f8b\u7336\u4e88\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u304a\u308a\uff08\u554f24\uff09\u3001\u7279\u4f8b\u306e\u7336\u4e88\u7533\u8acb\u66f8\u3067\u3082\u5f53\u5e74\u3068\u524d\u5e74\u306e\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u3068\u652f\u51fa\uff08\u4ed5\u5165\u3001\u8ca9\u7ba1\u8cbb\u3001\u501f\u5165\u91d1\u8fd4\u6e08\u3001\u751f\u6d3b\u8cbb\uff09\u3092\uff13\u6708\u5206\u8a18\u8f09\u3059\u308b\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u4eca\u822c\u56fd\u3084\u90fd\u9053\u5e9c\u770c\u304b\u3089\u652f\u7d66\u3055\u308c\u308b\u7279\u5225\u5b9a\u984d\u7d66\u4ed8\u91d1\u3084\u6301\u7d9a\u5316\u7d66\u4ed8\u91d1\u7b49\u306f\u3001\u81e8\u6642\u7684\u306a\u53ce\u5165\u306b\u5f53\u305f\u308b\u3068\u3057\u3066\u3001\u3053\u306e\u53ce\u5165\u91d1\u984d\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u554f31\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-203261\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-1.png\" alt=\"\" width=\"994\" height=\"654\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-1.png 994w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-1-300x197.png 300w\" sizes=\"(max-width: 994px) 100vw, 994px\" \/><\/a><\/p>\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<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf\" target=\"_blank\">\u7279\u4f8b\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/a>\u3088\u308a\u4e00\u90e8\u629c\u7c8b<\/span><\/p>\n<p>\uff26\uff21\uff31\u306b\u3088\u308b\u3068\u3001\u524d\u5e74\u540c\u671f\u306e\u53ce\u5165\u91d1\u984d\u304c\u5206\u304b\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u671f\u306e\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u305f\u6cd5\u4eba\u4e8b\u696d\u6982\u6cc1\u66f8\u306e\u88cf\u9762\u306b\u3042\u308b\u300c\u6708\u5225\u58f2\u4e0a\u9ad8\u7b49\u306e\u72b6\u6cc1\u300d\uff08\u500b\u4eba\u4e8b\u696d\u8005\uff08\u9752\u8272\u7533\u544a\u4e8b\u696d\u8005\uff09\u306e\u5834\u5408\u306f\u9752\u8272\u6c7a\u7b97\u66f8\u306e\uff12\u9762\u306b\u3042\u308b\u300c\u6708\u5225\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u91d1\u984d\u53ca\u3073\u4ed5\u5165\u91d1\u984d\u300d\uff09\u3092\u53c2\u8003\u3068\u3059\u308b\u3088\u3046\u6c42\u3081\u3066\u3044\u308b\uff08\u554f27\uff09\u3002\u307e\u305f\u3001\u958b\u696d\u3057\u3066\uff11\u5e74\u306b\u6e80\u305f\u306a\u3044\u306a\u3069\u524d\u5e74\u540c\u671f\u306b\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u306f\u6e1b\u5c11\u7387\u304c\u7b97\u51fa\u3067\u304d\u306a\u3044\u304c\u3001\u3053\u306e\u5834\u5408\u3001\u6bd4\u8f03\u306b\u9069\u3057\u305f\u671f\u9593\u3067\u6e1b\u5c11\u7387\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u76f4\u8fd1\uff11\u5e74\u7a0b\u5ea6\u306e\u53ce\u5165\u72b6\u6cc1\u304c\u5206\u304b\u308b\u8cc7\u6599\u3092\u7528\u610f\u3057\u305f\u4e0a\u3001\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3084<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/callcenter\/index.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u7d0d\u7a0e\u7336\u4e88\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc<\/a>\u3078\u306e\u76f8\u8ac7\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u306b\u3064\u3044\u3066\u3001\u307e\u305a\u53ce\u5165\u306e\u843d\u3061\u8fbc\u307f\u304c\u4eca\u56de\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308b\u3082\u306e\u304b\u3092\u8a3c\u660e\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u7533\u8acb\u66f8\u306e\u300c\u30a4\u30d9\u30f3\u30c8\u7b49\u306e\u81ea\u7c9b\u3067\u53ce\u5165\u304c\u6e1b\u5c11\u300d\u300c\u5916\u51fa\u81ea\u7c9b\u8981\u8acb\u3067\u53ce\u5165\u304c\u6e1b\u5c11\u300d\u300c\u5165\u56fd\u5236\u9650\u3067\u53ce\u5165\u304c\u6e1b\u5c11\u300d\u300c\u305d\u306e\u4ed6\u306e\u7406\u7531\u3067\u53ce\u5165\u304c\u6e1b\u5c11\uff08\u3053\u306e\u9078\u629e\u80a2\u306e\u5834\u5408\u3001\u7406\u7531\u3092\u7c21\u5358\u306b\u8a18\u8f09\u3059\u308b\uff09\u300d\u306e\u3044\u305a\u308c\u304b\u306b\u30c1\u30a7\u30c3\u30af\u3092\u4ed8\u3051\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u6e1b\u5c11\u7387\u304c20\uff05\u672a\u6e80\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u3053\u3068\u306e\u307f\u3092\u3082\u3063\u3066\u4e00\u6982\u306b\u7279\u4f8b\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u3044\u3001\u3068\u3044\u3046\u70b9\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u3002\u53ce\u5165\u306e\u6e1b\u5c11\u304c 20\uff05\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u4eca\u5f8c\u3001\u3055\u3089\u306b\u6e1b\u5c11\u7387\u306e\u4e0a\u6607\u304c\u898b\u8fbc\u307e\u308c\u308b\u3068\u304d\u306a\u3069\u306f\u3001\u3053\u308c\u3092\u52d8\u6848\u3057\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3055\u308c\u308b\u305f\u3081\uff08\u554f25\uff09\u3001\u8ae6\u3081\u305a\u306b\u3001\u307e\u305a\u306f\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3084\u56fd\u7a0e\u5e81\u7d0d\u7a0e\u7336\u4e88\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\u3078\u306e\u76f8\u8ac7\u3092\u884c\u3063\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7279\u4f8b\u306e\u7336\u4e88\u306e\u8981\u4ef6\uff1a<span style=\"color: #800080;\">\u2461<\/span>\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u3015<\/strong><\/h4>\n<p>\u8981\u4ef6\u306e\uff12\u3064\u76ee\u3001\u300c\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u300d\u306b\u3064\u3044\u3066\u3001\uff26\uff21\uff31\u3067\u306f\u300c\u5177\u4f53\u7684\u306b\u3001\u7d0d\u4ed8\u53ef\u80fd\u91d1\u984d\uff08\u624b\u5143\u8cc7\u91d1\uff0d\u5f53\u9762\u306e\u8cc7\u91d1\u7e70\u308a\u306b\u5fc5\u8981\u306a\u984d\uff09\u304c\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\u306e\u984d\u306b\u6e80\u305f\u306a\u3044\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3059\u308b\u300d\u3068\u3057\u3066\u3044\u308b\uff08\u554f16\uff09\u3002\u3064\u307e\u308a\u3001\u624b\u5143\u306b\u7d0d\u7a0e\u8cc7\u91d1\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u5148\u884c\u304d\u304c\u5fc3\u914d\u306a\u305f\u3081\u3068\u3044\u3046\u7406\u7531\u3067\u306f\u3001\u7279\u4f8b\u306e\u7336\u4e88\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\uff08\u554f\uff14\uff09\u3002<\/p>\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: #ff0000;\">\uff08\u8ffd\u8a18\uff1a2020\/6\/24\uff09<\/span>\u3000\u4e0a\u8a18\u306b\u3064\u3044\u3066\u30015\/15\u66f4\u65b0\u306b\u3088\u308a\u300c\u7d0d\u7a0e\u8cc7\u91d1\u304c\u3042\u308b\u65b9\u3067\u3082\u3001\u5f53\u9762\u5fc5\u8981\u306a\u904b\u8ee2\u8cc7\u91d1\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u7279\u4f8b\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u306b\u304a\u3044\u3066\u3082\u3001\u307e\u305a\u300c\u5f53\u9762\u306e\u904b\u8ee2\u8cc7\u91d1\u306e\u72b6\u6cc1\u300d\u3068\u3057\u3066\u300c\u5f53\u9762\u306e\u904b\u8ee2\u8cc7\u91d1\u7b49\uff0b\u4eca\u5f8c\uff16\u30f6\u6708\u306b\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u81e8\u6642\u652f\u51fa\u7b49\u306e\u984d\uff1d\u5f53\u9762\u306e\u652f\u51fa\u898b\u8fbc\u984d\u300d\u3092\u7b97\u51fa\u3001\u6b21\u306b\u300c\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u6b8b\u9ad8\u300d\u304b\u3089\u3053\u306e\u300c\u5f53\u9762\u306e\u652f\u51fa\u898b\u8fbc\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u300c\u7d0d\u4ed8\u53ef\u80fd\u91d1\u984d\u300d\u3068\u3057\u305f\u3046\u3048\u3001\u300c\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\u300d\u304b\u3089\u300c\u7d0d\u4ed8\u53ef\u80fd\u91d1\u984d\u300d\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u3001\u7279\u4f8b\u306e\u7336\u4e88\u306e\u300c\u7336\u4e88\u984d\u300d\u3068\u3057\u3066\u7b97\u51fa\u3059\u308b\u6d41\u308c\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<\/p>\n<p style=\"text-align: center;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-203260\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-2.png\" alt=\"\" width=\"994\" height=\"703\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-2.png 994w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/05\/tokureiyuyo1-2-300x212.png 300w\" sizes=\"(max-width: 994px) 100vw, 994px\" \/><\/a><\/p>\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<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan\/pdf\/0020004-143_02.pdf#page=2\" target=\"_blank\">\u7279\u4f8b\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/a>\u3088\u308a\u4e00\u90e8\u629c\u7c8b<\/span><\/p>\n<p>\u3053\u3053\u3067\u3082\u6c17\u306b\u306a\u308b\u306e\u304c\u3001\u624b\u5143\u8cc7\u91d1\uff08\u4e0a\u8a18\u306e\u300c\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u6b8b\u9ad8\u300d\uff09\u306b\u3001\u4eca\u822c\u652f\u7d66\u3055\u308c\u308b\u7d66\u4ed8\u91d1\u3084\u7dca\u6025\u878d\u8cc7\u3092\u542b\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3068\u3044\u3046\u70b9\u3060\u304c\u3001\u8a08\u7b97\u4e0a\u306f\u3053\u308c\u3089\u306e\u984d\u3092\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308b\u3082\u306e\u306e\u3001\u4e8b\u696d\u7d99\u7d9a\u306e\u305f\u3081\u652f\u51fa\u5148\u304c\u6c7a\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u300c\u81e8\u6642\u652f\u51fa\u7b49\u306e\u984d\u300d\u3092\u5897\u52a0\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u5b9f\u8cea\u7684\u306b\u7336\u4e88\u3092\u53d7\u3051\u3089\u308c\u308b\u984d\u306b\u306f\u5f71\u97ff\u3057\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/pdf\/0020004-96.pdf#page=14\" target=\"_blank\">\u554f17<\/a>\uff09\u3002\u3053\u306e\u3088\u3046\u306b\u7d66\u4ed8\u91d1\u306e\u53d6\u6271\u3044\u304c\u3001\u4e0a\u8ff0\u306e\u53ce\u5165\u91d1\u984d\u306e\u7b97\u51fa\u306e\u969b\u3068\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u7533\u8acb\u306e\u671f\u9650\u3015<\/strong><\/h4>\n<p>\u6700\u5f8c\u306b\u7279\u4f8b\u306e\u7336\u4e88\u306e\u7533\u8acb\u671f\u9650\u3060\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u671f\u9650\u307e\u3067\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u8acb\u3001\u7a0e\u7406\u58eb\u306b\u3088\u308b\u4ee3\u7406\u7533\u8acb\u3082\u53ef\uff09\u3002\u305f\u3060\u3057\u3001\u5192\u982d\u306e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u65bd\u884c\u65e5\u3067\u3042\u308b\u4ee4\u548c\uff12\u5e74\uff14\u670830\u65e5\u304b\u3089\uff12\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u3001\u3064\u307e\u308a\u4ee4\u548c\uff12\u5e74\uff16\u670830\u65e5\uff08\u706b\uff09\u307e\u3067\u306f\u3001\u7d0d\u671f\u9650\u5f8c\u306e\u7533\u8acb\u3082\u53ef\u80fd\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u4ee4\u548c\uff12\u5e74\uff13\u6708\u672b\u6c7a\u7b97\u6cd5\u4eba\u304c\u3001\u4ee4\u548c\uff12\u5e74\uff15\u6708\u672b\u304c\u7d0d\u671f\u9650\u3068\u306a\u308b\u6cd5\u4eba\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u7279\u4f8b\u306e\u7336\u4e88\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3001\u7533\u8acb\u671f\u9650\u306f\u4ee4\u548c\uff12\u5e74\uff15\u6708\u672b\u3067\u306f\u306a\u304f\u3001\u4ee4\u548c\uff12\u5e74\uff16\u670830\u65e5\u3068\u306a\u308b\uff08\u554f40\uff09\u3002<\/p>\n<p>\u306a\u304a\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u5f8c\u3001\u7336\u4e88\u306e\u8a31\u53ef\u306b\u3064\u3044\u3066\u306e\u7d50\u679c\u304c\u901a\u77e5\u3055\u308c\u308b\u307e\u3067\u306f\u3001\uff14\u6708\u4e0b\u65ec\u6642\u70b9\u306b\u304a\u3044\u3066\uff11\uff5e\uff12\u9031\u9593\u7a0b\u5ea6\u304b\u304b\u3063\u3066\u304a\u308a\u3001\uff11\uff5e\uff12\u9031\u9593\u3067\u300c\u7336\u4e88\u8a31\u53ef\u901a\u77e5\u66f8\u300d\u304c\u5230\u7740\u3057\u306a\u3044\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u306b\u304a\u3044\u3066\u78ba\u8a8d\u3057\u305f\u3044\u4e8b\u9805\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u9023\u7d61\u3092\u5f85\u3064\u304b\u3001\u5fc3\u914d\u306a\u5834\u5408\u306f\u7533\u8acb\u5148\u306e\u7a0e\u52d9\u7f72\u3078\u306e\u554f\u3044\u5408\u308f\u305b\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308b\uff08\u554f53\uff09\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u4e2d\u9593\u7533\u544a\u5206\u3084\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306a\u3069\u7d0d\u671f\u9650\u304c\u6bce\u6708\u5230\u6765\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u7d0d\u671f\u9650\u3054\u3068\u306b\u7336\u4e88\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3068\u306a\u308b\u70b9\u3060\uff08\u554f41\uff09\u3002\u7533\u8acb\u671f\u9650\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3067\u3082\u4e8b\u696d\u8cc7\u91d1\u306e\u8cb8\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u3092\u884c\u3063\u3066\u3044\u305f\u306a\u3069\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u304c\uff08\u554f42\uff09\u3001\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u8a08\u753b\u7684\u306a\u624b\u7d9a\u3092\u884c\u3044\u305f\u3044\u3002<\/p>\n<p>\u4ee5\u4e0a\u3053\u3053\u307e\u3067\u7d39\u4ecb\u3057\u3066\u304d\u305f\u5185\u5bb9\u306f\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3001\u5225\u9014\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u3082\u7336\u4e88\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u554f55\uff09\u3002\u3055\u3089\u306b\u793e\u4f1a\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u3082\u7a0e\u5236\u540c\u69d8\u3001\u7336\u4e88\u306e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u305f\u304c\u3001\u3053\u3061\u3089\u3082\u5225\u306e\u624b\u7d9a\u3092\u5fc5\u8981\u3068\u3059\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6771\u4eac\u90fd\u300c<a title=\"\u6771\u4eac\u90fd\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/ncov\/new_virus_yuyo.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u306b\u5bfe\u3059\u308b\u7336\u4e88\u5236\u5ea6\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u5927\u962a\u5e9c\u300c<a title=\"\u5927\u962a\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.pref.osaka.lg.jp\/zei\/alacarte\/corona_yuuyo.html\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u5e9c\u7a0e\u306e\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u3078\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u539a\u751f\u52b4\u50cd\u7701\u300c<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mhlw.go.jp\/stf\/newpage_10925.html\" target=\"_blank\">\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7336\u4e88\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\uff26\uff21\uff31\u3067\u306f\u3001\u5730\u65b9\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7336\u4e88\u306e\u7533\u8acb\u3092\u884c\u3046\u969b\u306b\u3001\u56fd\u7a0e\u306e\u7336\u4e88\u7533\u8acb\u66f8\u3068\u7336\u4e88\u8a31\u53ef\u901a\u77e5\u66f8\u306e\u30b3\u30d4\u30fc\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u3067\u3001\u8a18\u8f09\u5185\u5bb9\u306e\u7701\u7565\u3084\u5be9\u67fb\u671f\u9593\u306e\u8fc5\u901f\u5316\u304c\u56f3\u3089\u308c\u308b\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u4e0a\u8a18\u306e\u3068\u304a\u308a\u56fd\u7a0e\u306e\u7336\u4e88\u306e\u8a31\u53ef\u306b\u3082\u7533\u8acb\u304b\u3089\uff11\uff5e\uff12\u9031\u9593\u7a0b\u5ea6\u3092\u8981\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u65e9\u3081\u306e\u7533\u8acb\u3092\u884c\u3063\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\uff14\u670830\u65e5\u306b\u516c\u5e03\u30fb\u65bd\u884c\u3055\u308c\u305f\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u300d\uff08\u4ee5\u4e0b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff09\u53ca\u3073\u300c\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff12\u5e74\u6cd5\u5f8b\u7b2c26\u53f7\uff09\u300d\u306b\u304a\u3051\u308b\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u3046\u3061\u3001\u6700\u3082\u30a4\u30f3\u30d1\u30af\u30c8\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u58f2\u4e0a\u304c\u6e1b\u5c11\u3057\u305f\u8005\u306b\u5bfe\u3057\u3066\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u307b\u307c\u3059\u3079\u3066\u306e\u7d0d\u7a0e\u304c\u7121\u62c5\u4fdd\u30fb\u5ef6\u6ede\u7a0e\u306a\u3057\u3067\uff11\u5e74\u9593\u7336\u4e88\u3055\u308c\u308b\u7279\u4f8b\u306e\u7336\u4e88\u5236\u5ea6\u3060\u308d\u3046\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":[370,183,177,167,179,289],"tags":[328,332,477],"backnumber":[2046],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 13:17:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/203258"}],"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=203258"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/203258\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=203258"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=203258"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=203258"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=203258"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=203258"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}