{"id":204276,"date":"2020-06-11T10:14:20","date_gmt":"2020-06-11T01:14:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204276"},"modified":"2020-06-18T20:23:33","modified_gmt":"2020-06-18T11:23:33","slug":"corporation-article-892","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-892\/","title":{"rendered":"\u300a\u76f8\u7d9a\u5c02\u9580\u7a0e\u7406\u58eb\u3000\u6728\u4e0b\u52c7\u4eba\u304c\u6559\u3048\u308b\u300b\u4e00\u6b69\u5148\u884c\u304f\u8cc7\u7523\u7a0e\u5468\u8fba\u77e5\u8b58\u3068\u7a0e\u7406\u58eb\u696d\u52d9\u306e\u6d3b\u7528\u6cd5\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u201c\u682a\u5f0f\u5206\u6563\u201d\u3068\u3044\u3046\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u306e\u628a\u63e1\u3068\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><a 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/shinkoku\/itiran2020\/pdf\/02.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u5225\u8868\uff12<\/a>\u306e\u4f4d\u7f6e\u4ed8\u3051\u306f\u300c\u540c\u65cf\u4f1a\u793e\u306e\u5224\u5b9a\u300d\u3067\u3042\u308a\u3001\u5b9f\u52d9\u4e0a\u591a\u304f\u306e\u4e2d\u5c0f\u6cd5\u4eba\u304c\u540c\u65cf\u4f1a\u793e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u4ed6\u306e\u5225\u8868\u69d8\u5f0f\u306b\u6bd4\u3079\u305d\u306e\u53d6\u6271\u3044\u306b\u6ce8\u610f\u3092\u6255\u308f\u308c\u308b\u3053\u3068\u306f\u5c11\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u8cc7\u7523\u7a0e\u30b3\u30f3\u30b5\u30eb\u306e\u8996\u70b9\u3067\u898b\u305f\u5834\u5408\u3001\u8cc7\u6599\u30c1\u30a7\u30c3\u30af\u306e\u30b9\u30bf\u30fc\u30c8\u304c\u3053\u306e\u300c\u5225\u8868\uff12\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u91cd\u8981\u6027\u306f\u975e\u5e38\u306b\u9ad8\u3044\u3002\u3059\u306a\u308f\u3061\u5225\u8868\uff12\u306f\u3001\u305d\u306e\u4f1a\u793e\u306b\u304a\u3051\u308b\u682a\u5f0f\u5206\u6563\u554f\u984c\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306e\u300c\u5c11\u6570\u682a\u4e3b\u306e\u5b58\u5728\u300d\u3092\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4f4d\u7f6e\u3065\u3051\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5225\u8868\uff12\u306b\u304a\u3051\u308b\u30c1\u30a7\u30c3\u30af\u9805\u76ee<\/strong><\/h4>\n<p>\u8cc7\u7523\u7a0e\u30b3\u30f3\u30b5\u30eb\u3068\u3057\u3066\u5225\u8868\uff12\u3092\u30c1\u30a7\u30c3\u30af\u3059\u308b\u624b\u9806\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\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:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u682a\u5f0f\u6570\u306e\u660e\u7d30\u306e\u5408\u8a08\u300d\u3068\u300c\u767a\u884c\u6e08\u682a\u5f0f\u7dcf\u6570\u300d\u304c\u4e00\u81f4\u3059\u308b\u304b<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u682a\u4e3b\u96c6\u7d04\u3092\u76ee\u7684\u3068\u3057\u305f\u5c11\u6570\u682a\u4e3b\u3068\u306e\u5354\u8b70\u306b\u3088\u308b\u682a\u5f0f\u8cb7\u53d6\u624b\u6cd5<\/strong><\/h4>\n<p><strong>\uff12<\/strong>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306a\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u3092\u306a\u304f\u3059\u305f\u3081\u3001\u307e\u305a\u691c\u8a0e\u3059\u3079\u304d\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u3001\u5c11\u6570\u682a\u4e3b\u3068\u306e\u5354\u8b70\u306b\u3088\u3063\u3066\u682a\u5f0f\u3092\u8cb7\u3044\u53d6\u308b\u624b\u6cd5\u3067\u3042\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u682a\u5f0f\u8b72\u6e21\uff08\u76f8\u5bfe\u53d6\u5f15\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #cd5c5c;\">\u3014\u6ce8\u3015<\/span>\u3000\u682a\u5f0f\u8b72\u6e21\u627f\u8a8d\u624b\u7d9a\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u3042\u308a\u3002 <\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\uff08\u91d1\u5eab\u682a\u306e\u5b9f\u884c\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #cd5c5c;\">\u3014\u6ce8\u3015<\/span>\u3000\u81ea\u5df1\u682a\u5f0f\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u4f1a\u793e\u6cd5\u4e0a\u306e\u624b\u7d9a\uff08\u8ca1\u6e90\u898f\u5236\u3001\u58f2\u4e3b\u8ffd\u52a0\u8acb\u6c42\u3001\u682a\u4e3b\u7dcf\u4f1a\u306e\u7279\u5225\u6c7a\u8b70\u306a\u3069\uff09\u3092\u9075\u5b88\u3059\u308b\u5fc5\u8981\u3042\u308a\u3002<\/span><\/p>\n<\/div>\n<p><span style=\"color: #cd5c5c;\">\u2460\u2461<\/span>\u306e\u624b\u6cd5\u306b\u5171\u901a\u3059\u308b\u306e\u306f\u3001\u300c\u8cb7\u4e3b\u5074\u304c\u8cb7\u53d6\u308a\u306e\u8cc7\u91d1\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u70b9\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u8cb7\u53d6\u4ea4\u6e09\u524d\u306b\u8cb7\u53d6\u8cc7\u91d1\u306e\u6bb5\u53d6\u308a\uff08\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3001\u95a2\u9023\u6cd5\u4eba\u304b\u3089\u306e\u8cc7\u91d1\u878d\u901a\u306a\u3069\uff09\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u7a0e\u52d9\u4e0a\u306e\u9069\u6b63\u682a\u4fa1\u306b\u3053\u3060\u308f\u308b\u3053\u3068\u306a\u304f\u3001\u53ef\u80fd\u306a\u9650\u308a\u4f4e\u4fa1\u683c\u3067\u306e\u8cb7\u53d6\u308a\u304c\u3067\u304d\u308b\u3088\u3046\u4ea4\u6e09\u3092\u9032\u3081\u308b\u3053\u3068\u3082\u91cd\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8\u306b\u3088\u308b\u624b\u6cd5\uff08\u5354\u8b70\u306b\u3088\u308b\u73fe\u91d1\u8cb7\u53d6\u4ee5\u5916\uff09<\/strong><\/h4>\n<p><strong>\uff13<\/strong>\u3067\u7d39\u4ecb\u3057\u305f\u5354\u8b70\u306b\u3088\u308b\u682a\u5f0f\u8cb7\u53d6\u306e\u65b9\u304c\u512a\u5148\u9806\u4f4d\u304c\u9ad8\u3044\u305f\u3081\u3001\u4e8c\u6b21\u7684\u306a\u5bfe\u5fdc\u3068\u3057\u3066\u8003\u3048\u305f\u3044\u304c\u3001\u30b9\u30af\u30a4\u30fc\u30ba\u30a2\u30a6\u30c8\u306b\u3088\u308b\u682a\u5f0f\u96c6\u7d04\u306e\u624b\u6cd5\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u3044\u305a\u308c\u3082\u6700\u7d42\u7684\u306b\u306f\u8cb7\u53d6\u308a\u306b\u4fc2\u308b\u8ca1\u6e90\u304c\u5fc5\u8981\u3068\u306a\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u5168\u90e8\u53d6\u5f97\u6761\u9805\u4ed8\u7a2e\u985e\u682a\u5f0f\u306e\u767a\u884c<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u682a\u5f0f\u4f75\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u76f8\u7d9a\u4eba\u7b49\u306b\u3088\u308b\u682a\u5f0f\u58f2\u6e21\u8acb\u6c42<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u7279\u5225\u652f\u914d\u682a\u4e3b\u306e\u682a\u5f0f\u7b49\u58f2\u6e21\u8acb\u6c42\uff08\u5e73\u621026\u5e74\u4f1a\u793e\u6cd5\u6539\u6b63\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u201c\u5065\u5168\u306a\u4f1a\u793e\u7d4c\u55b6\u201d\u3068\u3044\u3046\u8996\u70b9\u3092\u6301\u3061\u6f5c\u5728\u7684\u30ea\u30b9\u30af\u3078\u306e\u5bfe\u5fdc\u3092<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u30b3\u30ed\u30ca\u30b7\u30e7\u30c3\u30af\u304c\uff11\u3064\u306e\u5951\u6a5f\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u4f1a\u793e\u304c\u6f5c\u5728\u7684\u306b\u62b1\u3048\u308b\u30ea\u30b9\u30af\u306f\u3001\u3042\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7a81\u7136\u9855\u5728\u5316\u3059\u308b\u3002\u5f53\u7136\u306a\u304c\u3089\u3001\u30ea\u30b9\u30af\u304c\u9855\u5728\u5316\u3057\u305f\u5f8c\u3067\u306f\u5341\u5206\u306a\u5bfe\u5fdc\u3092\u3068\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u6f5c\u5728\u5316\u306e\u6bb5\u968e\u3067\u305d\u306e\u30ea\u30b9\u30af\u306b\u5bfe\u5fdc\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3060\u304c\u3001\u305d\u306e\u30b7\u30b0\u30ca\u30eb\u3092\u6700\u521d\u306b\u611f\u3058\u53d6\u308b\u306e\u306f\u3001\u666e\u6bb5\u304b\u3089\u9867\u554f\u4f01\u696d\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3057\u5ba2\u89b3\u7684\u306a\u8996\u70b9\u3092\u6301\u3064\u7a0e\u7406\u58eb\u3060\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u540c\u65cf\u4f1a\u793e\u306b\u3068\u3063\u3066\u306e\u5c11\u6570\u682a\u4e3b\u306e\u5b58\u5728\u306f\u3001\u4e0d\u52d5\u7523\u30aa\u30fc\u30ca\u30fc\u304c\u62b1\u3048\u308b\u300c\u5171\u6709\u4e0d\u52d5\u7523\u300d\u3084\u300c\u7b2c\u4e09\u8005\u306e\u501f\u5730\u6a29\u300d\u306a\u3069\u3068\u540c\u69d8\u3001\u5e73\u6642\u306b\u304a\u3044\u3066\u306f\u89e3\u6c7a\u306e\u512a\u5148\u9806\u4f4d\u304c\u3055\u307b\u3069\u9ad8\u304f\u306a\u3044\u3068\u3044\u3048\u308b\u304c\u3001<strong>\uff12<\/strong>\u3067\u7d39\u4ecb\u3057\u305f\u3088\u3046\u306a\u30ea\u30b9\u30af\u3084\u554f\u984c\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u89e3\u6c7a\u306e\u512a\u5148\u9806\u4f4d\u306f\u4e00\u6c17\u306b\u9ad8\u304f\u306a\u308b\u3002<\/p>\n<p>\u7d4c\u55b6\u8005\u306e\u91cd\u3044\u8170\u3092\u52d5\u304b\u305b\u308b\u306e\u306f\u7a0e\u7406\u58eb\u3057\u304b\u3044\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306f\u3001\u4f1a\u793e\u7d4c\u55b6\u306e\u5065\u5168\u5316\u306e\u305f\u3081\u3001\u69d8\u3005\u306a\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3057\u3001\u63a1\u308a\u5f97\u308b\u5bfe\u7b56\u306b\u512a\u5148\u9806\u4f4d\u3092\u4ed8\u3051\u3066\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/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    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