{"id":203574,"date":"2020-09-03T10:14:02","date_gmt":"2020-09-03T01:14:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=203574"},"modified":"2022-04-20T13:52:58","modified_gmt":"2022-04-20T04:52:58","slug":"corporation-article-926","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-926\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c36\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c36\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c35\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-921\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c37\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-932\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u7acb\u6848\u62c5\u5f53\u8005\u306e\u898b\u89e3\u306e\u8981\u65e8<\/strong><\/h4>\n<p>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306e\u8a18\u8ff0\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306e\u898f\u5f8b\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u53c2\u8003\u3068\u306a\u308b\u7acb\u6848\u62c5\u5f53\u8005\u306e\u898b\u89e3\u3092\u62bd\u51fa\u3057\u3066\u307f\u305f\u3044\u3002\u306a\u304a\u3001\u7acb\u6848\u62c5\u5f53\u8005\u306e\u89e3\u8aac\u306f\u3001\u6587\u5b57\u3069\u304a\u308a\u3001\u3042\u304f\u307e\u3067\u7acb\u6848\u62c5\u5f53\u8005\u306e\u89e3\u8aac\u306b\u3059\u304e\u306a\u3044\u305f\u3081\u3001\u3053\u308c\u306b\u76f2\u5f93\u3059\u308b\u3053\u3068\u306f\u59a5\u5f53\u3067\u306f\u306a\u3044\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u4ed6\u306b\u6709\u529b\u306a\u7acb\u6cd5\u95a2\u4fc2\u8cc7\u6599\u304c\u306a\u3044\u3053\u3068\u3068\u76f8\u307e\u3063\u3066\u3001\u6539\u6b63\u898f\u5b9a\u306e\u8da3\u65e8\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff11\u3064\u306e\u91cd\u8981\u306a\u624b\u639b\u304b\u308a\u3068\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a2\u3000\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u8fd1\u63a5\u65e5\u57fa\u6e96\u306b\u3088\u308b\u53ce\u76ca\u8a08\u4e0a\u3092\u53ef\u80fd\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u95a2\u3057\u3066\u3001\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u6b21\u306e\u3068\u304a\u308a\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\">\u2462\u3000\u7533\u544a\u8abf\u6574\u3092\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-bottom: 3px;\">\u3000\u5185\u56fd\u6cd5\u4eba\u304c\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u4e0a\u8a18\u2461\u306e\u8fd1\u63a5\u3059\u308b\u65e5\u3014\u7b46\u8005\u6ce8\uff1a\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306b\u8fd1\u63a5\u3059\u308b\u65e5\u3015\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u305d\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306e\u76ca\u91d1\u7b97\u5165\u306b\u95a2\u3059\u308b\u7533\u544a\u306e\u8a18\u8f09\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u984d\u306b\u3064\u304d\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u4e0a\u8a18\u2461\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u3002\u4ee5\u4e0b\u540c\u3058\u3015\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u6cd5\u6cd522\u306e\uff12\u2462\uff09\u3002\u3059\u306a\u308f\u3061\u3001<span style=\"text-decoration: underline;\">\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u4e0a\u8a18\u2461\u3092\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u3068\u3059\u308b\u3082\u306e<\/span>\u3067\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f275\u9801<\/a><\/span><\/p>\n<p>\u4e0b\u7dda\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7533\u544a\u8abf\u6574\u306f\u3001\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u7533\u544a\u8abf\u6574\u306b\u9650\u3089\u308c\u308b\u3002\u4fee\u6b63\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u521d\u3081\u3066\u3001\u8fd1\u63a5\u65e5\u57fa\u6e96\u306b\u57fa\u3065\u304f\u7533\u544a\u8abf\u6574\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306e\u9069\u7528\u306f\u306a\u3044\u3053\u3068\u3092\u8ff0\u3079\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u300c\u7b2c74\u6761\u7b2c\uff11\u9805\uff08\u78ba\u5b9a\u7533\u544a\uff09\u53c8\u306f\u7b2c144\u6761\u306e\uff16\u7b2c\uff11\u9805\u82e5\u3057\u304f\u306f\u7b2c\uff12\u9805\uff08\u78ba\u5b9a\u7533\u544a\uff09\u306e\u898f\u5b9a\u306b\u3088\u308b\u7533\u544a\u66f8\uff08\u5f53\u8a72\u7533\u544a\u66f8\u306b\u4fc2\u308b\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u542b\u3080\u3002\uff09\u300d\u3092\u6307\u3059\u304b\u3089\u3067\u3042\u308b\uff08\u6cd5\u4eba\u7a0e\u6cd5\uff12\u4e09\u5341\u4e00\u30fb\u4e09\u5341\u516d\uff09\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c32\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-903\/\" target=\"_blank\">\u7b2c32\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a4\u3000\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u3088\u308a\u3001\u78ba\u5b9a\u6c7a\u7b97\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u4ed6\u306e\u65e5\uff08\u53ce\u76ca\u8a8d\u8b58\u65e5\uff09\u306b\u300c\u5909\u66f4\u3059\u308b\u300d\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068<\/strong><\/h4>\n<p>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u3088\u308a\u3001\u78ba\u5b9a\u6c7a\u7b97\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u4ed6\u306e\u65e5\uff08\u53ce\u76ca\u8a8d\u8b58\u65e5\uff09\u306b\u300c\u5909\u66f4\u3059\u308b\u300d\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u8aac\u660e\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3000\u3053\u306e\u2462\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3015\u306f\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u4e0a\u8a18\u2460\u306e\u65e5\u3014\u7b46\u8005\u6ce8\uff1a\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u3015\u53c8\u306f\u4e0a\u8a18\u2461\u306e\u8fd1\u63a5\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u304a\u3044\u3066\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u5834\u5408\u3092\u9664\u304f\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"text-decoration: underline;\">\u4e0a\u8a18\u2460\u53c8\u306f\u2461\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u4ed6\u306e\u65e5\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f275\u9801<\/a><\/span><\/p>\n<p>\u300c\u4e0a\u8a18\u2460\u53c8\u306f\u2461\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u65e5\u306b\u53ce\u76ca\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u4ed6\u306e\u65e5\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u300d\u3068\u3044\u3046\u90e8\u5206\u306f\u3001\u5148\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u53c8\u306f\u8fd1\u63a5\u65e5\u57fa\u6e96\u306b\u57fa\u3065\u304d\u78ba\u5b9a\u6c7a\u7b97\u306b\u3088\u308b\u53ce\u76ca\u8a08\u4e0a\uff08\u53ce\u76ca\u8a8d\u8b58\uff09\u304c\u884c\u308f\u308c\u3066\u3044\u3066\u3001\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u57fa\u3065\u3044\u3066\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u3001\u53ce\u76ca\u8a08\u4e0a\uff08\u53ce\u76ca\u8a8d\u8b58\uff09\u65e5\u3092\u300c\u5909\u66f4\u3059\u308b\u300d\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u8da3\u65e8\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408\u306b\u306f\u53ce\u76ca\u8a08\u4e0a\u65e5\u306e\u5909\u66f4\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u542b\u610f\u3057\u3066\u304a\u308a\u3001\u540c\u9805\u3092\u53ce\u76ca\u8a08\u4e0a\u65e5\u306e\u5909\u66f4\u306e\u305f\u3081\u306e\u898f\u5b9a\u3068\u4f4d\u7f6e\u4ed8\u3051\u3066\u3044\u308b\u304b\u3001\u5c11\u306a\u304f\u3068\u3082\u305d\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3092\u5ff5\u982d\u306b\u7f6e\u3044\u305f\u89e3\u8aac\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u5148\u306e\u4e8b\u696d\u5e74\u5ea6\u3067\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306b\u57fa\u3065\u3044\u3066\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u3001\u53ce\u76ca\u3092\u8a08\u4e0a\u3057\u3001\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u6c7a\u7b97\u3067\u3001\u3084\u306f\u308a\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u3001\u3042\u308b\u3044\u306f\u4ed6\u306e\u8fd1\u63a5\u65e5\u306b\u304a\u3044\u3066\u53ce\u76ca\u8a08\u4e0a\u3057\u3088\u3046\u3068\u8003\u3048\u306a\u304a\u3059\u30b1\u30fc\u30b9\u306e\u5834\u5408\u306b\u3001\u3069\u306e\u3088\u3046\u306b\u898f\u5b9a\u9593\u306e\u512a\u5148\u9806\u4f4d\u304c\u6c7a\u307e\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u89e6\u308c\u3089\u308c\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<p>\uff11\u9805\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\uff13\u9805\u7d4c\u7531\u3067\uff12\u9805\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\uff12\u9805\u306f\uff11\u9805\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u521d\u306e\uff13\u9805\u306b\u57fa\u3065\u304f\u51e6\u7406\u304c\u512a\u5148\u3055\u308c\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<p>\uff12\u9805\u3068\u306e\u95a2\u4fc2\u3067\u306f\u3001\uff12\u9805\u306b\u306f\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u304c\u4ed8\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u5148\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u8fd1\u63a5\u65e5\u3067\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u5834\u5408\u3068\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u8fd1\u63a5\u65e5\u3067\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306e\u3044\u305a\u308c\u304c\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u3092\u6e80\u305f\u3059\u304b\u306b\u3088\u3063\u3066\u512a\u5148\u52a3\u5f8c\u304c\u6c7a\u5b9a\u3055\u308c\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u305d\u3046\u3067\u3042\u308b\u3068\u3059\u308b\u3068\u3001\uff13\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u3082\uff12\u9805\u306e\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u306e\u5145\u8db3\u304c\u6c42\u3081\u3089\u308c\u308b\u304b\u5426\u304b\u3068\u3044\u3046\u8ad6\u70b9\u306e\u91cd\u8981\u6027\u304c\u5897\u3059\u3053\u3068\u306b\u306a\u308b\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c33\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-909\/\" target=\"_blank\">\u7b2c33\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u9152\u4e95\u514b\u5f66\u6559\u6388\u306e\u3088\u3046\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3053\u305d\u304c\uff12\u9805\u306e\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u898b\u89e3\u3092\u3068\u308b\u306a\u3089\u3070\uff08\u9152\u4e95\u514b\u5f66\u300e\u30d7\u30ed\u30b0\u30ec\u30c3\u30b7\u30d6\u7a0e\u52d9\u4f1a\u8a08\u8ad6\u2162\u300f256\u9801\uff08\u4e2d\u592e\u7d4c\u6e08\u793e2019\uff09\u53c2\u7167\uff09\u3001\uff13\u9805\u3068\uff12\u9805\u304c\u7af6\u5408\u3059\u308b\u5834\u9762\u3067\u306f\uff13\u9805\u304c\u512a\u5148\u7684\u306b\u9069\u7528\u3055\u308c\u308b\u3068\u3044\u3046\u7d50\u8ad6\u306b\u306a\u308a\u3001\u308f\u3056\u308f\u3056\uff12\u9805\u306e\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u3092\u6301\u3061\u51fa\u3059\u5fc5\u7136\u6027\u306f\u306a\u304f\u306a\u308b\u306e\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a6\u3000\u7533\u544a\u8abf\u6574\u306b\u3088\u3063\u3066\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306e\u76ca\u91d1\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u7d9a\u3051\u3066\u3001\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u3063\u3066\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306e\u76ca\u91d1\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306b\u89e6\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u6ce8\uff09\u3000\u306a\u304a\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u3001\u4e0a\u8a18\u2461\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u3015\u306e\u9069\u7528\u304c\u306a\u3044\u3068\u304d\u306f\u4e0a\u8a18\u2460\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u3015\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u305d\u306e\u53ce\u76ca\u3092\u4e0a\u8a18\u2460\u306e\u65e5\u3067\u3082\u4e0a\u8a18\u2461\u306e\u8fd1\u63a5\u3059\u308b\u65e5\u3067\u3082\u306a\u3044\u65e5\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u3063\u3066\u4e0a\u8a18\u2460\u306e\u65e5\u306e\u76ca\u91d1\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f275\u9801<\/a><\/span><\/p>\n<p>\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\uff11\u9805\u306e\u898f\u5b9a\u306b\u3088\u3089\u305a\u306b\u3001\u3059\u306a\u308f\u3061\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u306b\u3088\u3089\u305a\u306b\u3001\u305d\u306e\u76ee\u7684\u7269\u306e\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u306e\u63d0\u4f9b\u65e5\u306b\u300c\u8fd1\u63a5\u3059\u308b\u65e5\u300d\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3002\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u300c\uff11\u9805\u306b\u512a\u5148\u3057\u3066\u300d\uff12\u9805\u304c\u300c\u5f37\u5236\u7684\u306b\u300d\u9069\u7528\u3055\u308c\u308b\u3068\u8a00\u3044\u63db\u3048\u3066\u3082\u3088\u3044\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c19\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-844\/\" target=\"_blank\">\u7b2c19\u56de<\/a>\u53c2\u7167\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u89e3\u8aac\u306e\u6ce8\u66f8\u304d\u90e8\u5206\u306f\u540c\u69d8\u306e\u7406\u89e3\u304b\u3089\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u984d\u306b\u3064\u304d\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u306e\u9069\u7528\u304c\u306a\u3044\u3068\u304d\u306f\uff11\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u305d\u306e\u53ce\u76ca\u3092\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u3067\u3082\u306a\u304f\u3001\uff12\u9805\u304c\u5b9a\u3081\u308b\u8fd1\u63a5\u65e5\u3067\u3082\u306a\u3044\u65e5\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u3063\u3066\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306e\u76ca\u91d1\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u65e8\u3092\u8ff0\u3079\u3066\u3044\u308b\u306e\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u4e0a\u8a18\u89e3\u8aac\u306b\u3044\u3046\u300c\u4f1a\u8a08\u4e0a\u305d\u306e\u53ce\u76ca\u3092\u4e0a\u8a18\u2460\u306e\u65e5\u3067\u3082\u4e0a\u8a18\u2461\u306e\u8fd1\u63a5\u3059\u308b\u65e5\u3067\u3082\u306a\u3044\u65e5\u306b\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u305d\u306e\u3088\u3046\u306a\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u3092\u53ce\u76ca\u8a08\u4e0a\u65e5\u3068\u3057\u3066\u8a8d\u3081\u308b\u53d7\u3051\u76bf\u304c\u306a\u3044\uff08\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u53ca\u3073\u7b2c\uff12\u9805\u3001\u3042\u308b\u3044\u306f\u300c\u5225\u6bb5\u306e\u5b9a\u3081\u300d\u306e\u9069\u7528\u304c\u306a\u3044\uff09\u3002\u3088\u3063\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3092\u9069\u7528\u3057\u3066\u3001\u3053\u306e\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u8a08\u4e0a\u65e5\u3068\u306f\u7570\u306a\u308b\u3088\u3046\u306a\u8fd1\u63a5\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7533\u544a\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u306e\u969c\u5bb3\u306f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306b\u304a\u3044\u3066\u7533\u544a\u8abf\u6574\u3067\u53ce\u76ca\u8a08\u4e0a\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c15\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-828\/\" target=\"_blank\">\u7b2c15\u56de<\/a>\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u89e3\u8aac\u3092\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3067\u3042\u308b\u3002<\/p>\n<p>\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u3092\u5b9a\u3081\u308b\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306f\u3001\u78ba\u5b9a\u6c7a\u7b97\u306b\u3088\u308b\u53ce\u76ca\u7d4c\u7406\u3092\u8981\u6c42\u3057\u3066\u3044\u306a\u3044\u3002\u3088\u3063\u3066\u3001\u5dee\u3057\u5f53\u305f\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff11\u9805\u306f\u3001\u540c\u9805\u306b\u512a\u5148\u3057\u3066\u9069\u7528\u3055\u308c\u308b\uff12\u9805\u306e\u9069\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u53ce\u76ca\u7d4c\u7406\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u3057\u3066\u3082\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u3001\u5f15\u6e21\u30fb\u5f79\u52d9\u63d0\u4f9b\u57fa\u6e96\u306b\u57fa\u3065\u304f\u53ce\u76ca\u8a08\u4e0a\u3092\u8a8d\u3081\u308b\uff08\u6c42\u3081\u308b\uff09\u3082\u306e\u3068\u3044\u3048\u305d\u3046\u3067\u3042\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u89e3\u8aac\u306e\u6ce8\u66f8\u304d\u90e8\u5206\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u3063\u3066\uff11\u9805\u304c\u5b9a\u3081\u308b\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306e\u76ca\u91d1\u306e\u984d\u3068\u3059\u308b\u3053\u3068\u300c\u3082\u53ef\u80fd\u300d\u306a\u306e\u304b\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u305d\u3046\u3059\u308b\u3053\u3068\u304c\u300c\u7fa9\u52d9\u300d\u3068\u306a\u308b\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u8996\u70b9\u3092\u8ab2\u7a0e\u5e81\u306b\u79fb\u3057\u3066\u3001\u8ab2\u7a0e\u51e6\u5206\u3092\u884c\u3046\u969b\u306b\u306f\u300c\u7fa9\u52d9\u300d\u3068\u306a\u308b\u306e\u304b\u3001\u3068\u3044\u3046\u7591\u554f\u3092\u6295\u3052\u304b\u3052\u308b\u4f59\u5730\u306f\u6b8b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30a8\u3000\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3092\u9069\u7528\u3059\u308b\u969b\u306b\u3082\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u306e\u5145\u8db3\u304c\u6c42\u3081\u3089\u308c\u308b\u3053\u3068<\/strong><\/h4>\n<p>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3092\u9069\u7528\u3057\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u5909\u66f4\u3057\u3066\uff12\u9805\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u5909\u66f4\u5f8c\u306e\u53ce\u76ca\u8a8d\u8b58\u65e5\u304c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u305f\u5834\u5408\u306e\u53ce\u76ca\u8a8d\u8b58\u65e5\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3000\u3053\u306e\u2462\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u3015\u306b\u3088\u3063\u3066\u307f\u306a\u3055\u308c\u308b\u306e\u306f\u305d\u306e\u65e5\u306b\u304a\u3044\u3066\u300c\u53ce\u76ca\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u3053\u3068\u300d\u306e\u307f\u3067\u3042\u308a\u3001\u305d\u306e\u7533\u544a\u8abf\u6574\u306b\u3088\u308b\u53ce\u76ca\u8a8d\u8b58\u65e5\u304c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306b\u5f93\u3063\u305f\u53ce\u76ca\u8a8d\u8b58\u65e5\u3067\u3042\u308b\u3053\u3068\u3068\u306f\u307f\u306a\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u53ce\u76ca\u8a8d\u8b58\u65e5\u3092\u5909\u66f4\u3057\u3066\u4e0a\u8a18\u2461\u3014\u7b46\u8005\u6ce8\uff1a\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff12\u9805\u3015\u3092\u9069\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e<span style=\"text-decoration: underline;\">\u5909\u66f4\u5f8c\u306e\u53ce\u76ca\u8a8d\u8b58\u65e5\u304c\u4e00\u822c\u306b\u516c\u6b63\u59a5\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u57fa\u6e96\u306b\u5f93\u3063\u305f\u5834\u5408\u306e\u53ce\u76ca\u8a8d\u8b58\u65e5\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059<\/span>\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f275\u9801<\/a><\/span><\/p>\n<p>\u65e2\u306b\u8ff0\u3079\u305f\u3068\u3053\u308d\u3067\u306f\u3042\u308b\u304c\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c32\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-903\/\" target=\"_blank\">\u7b2c32\u56de<\/a>\u53c2\u7167\uff09\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306f\u3001\uff12\u9805\u306e\u9069\u7528\u306b\u5f53\u305f\u308a\u3001\u78ba\u5b9a\u6c7a\u7b97\u53ce\u76ca\u7d4c\u7406\u8981\u4ef6\u3092\u6e80\u305f\u3059\u52b9\u679c\u3092\u767a\u63ee\u3059\u308b\u306b\u3059\u304e\u306a\u3044\u3002\u3088\u3063\u3066\u3001\uff13\u9805\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u3067\u3082\u3001\u516c\u6b63\u51e6\u7406\u57fa\u6e96\u6e96\u62e0\u8981\u4ef6\u3092\u306f\u3058\u3081\u3068\u3059\u308b\uff12\u9805\u306e\u4ed6\u306e\u8981\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3055\u306a\u3044\u9650\u308a\u3001\u7533\u544a\u8abf\u6574\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u5f15\u6e21\u65e5\u53c8\u306f\u5f79\u52d9\u63d0\u4f9b\u65e5\u306b\u8fd1\u63a5\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u89e3\u3055\u308c\u308b\u3002\u4e0a\u8a18\u89e3\u8aac\u3082\u540c\u69d8\u306e\u7acb\u5834\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u7406\u89e3\u306b\u306f\u7570\u8ad6\u3082\u793a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u9577\u5cf6\u5f18\u300c\u53ce\u76ca\u8a8d\u8b58\u57fa\u6e96\u5bfe\u5fdc\u3068\u3057\u3066\u306e\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u306e\u554f\u984c\u70b9\u300d\u4f1a\u8a08\u30fb\u76e3\u67fb\u30b8\u30e3\u30fc\u30ca\u30eb30\u5dfb12\u53f7114\u9801\u3001\u9152\u4e95\u514b\u5f66\u300e\u30d7\u30ed\u30b0\u30ec\u30c3\u30b7\u30d6\u7a0e\u52d9\u4f1a\u8a08\u8ad6\u2162\u300f257\u9801\uff08\u4e2d\u592e\u7d4c\u6e08\u793e2019\uff09\u53c2\u7167\uff09\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/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>\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f\u306e\u8a18\u8ff0\u304b\u3089\u3001\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff13\u9805\u306e\u898f\u5f8b\u5185\u5bb9\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306b\u53c2\u8003\u3068\u306a\u308b\u7acb\u6848\u62c5\u5f53\u8005\u306e\u898b\u89e3\u3092\u62bd\u51fa\u3057\u3066\u307f\u305f\u3044\u3002\u306a\u304a\u3001\u7acb\u6848\u62c5\u5f53\u8005\u306e\u89e3\u8aac\u306f\u3001\u6587\u5b57\u3069\u304a\u308a\u3001\u3042\u304f\u307e\u3067\u7acb\u6848\u62c5\u5f53\u8005\u306e\u89e3\u8aac\u306b\u3059\u304e\u306a\u3044\u305f\u3081\u3001\u3053\u308c\u306b\u76f2\u5f93\u3059\u308b\u3053\u3068\u306f\u59a5\u5f53\u3067\u306f\u306a\u3044\u304c\u3001\u5b9f\u969b\u306b\u306f\u3001\u4ed6\u306b\u6709\u529b\u306a\u7acb\u6cd5\u95a2\u4fc2\u8cc7\u6599\u304c\u306a\u3044\u3053\u3068\u3068\u76f8\u307e\u3063\u3066\u3001\u6539\u6b63\u898f\u5b9a\u306e\u8da3\u65e8\u3092\u7406\u89e3\u3059\u308b\u305f\u3081\u306e\uff11\u3064\u306e\u91cd\u8981\u306a\u624b\u639b\u304b\u308a\u3068\u306a\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":[186,177,167,181,290],"tags":[549,375],"backnumber":[2060],"series":[817],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-23 17:16:57","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/203574"}],"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=203574"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/203574\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=203574"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=203574"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=203574"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=203574"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=203574"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}