{"id":204441,"date":"2020-06-11T13:13:56","date_gmt":"2020-06-11T04:13:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=204441"},"modified":"2022-05-05T11:44:12","modified_gmt":"2022-05-05T02:44:12","slug":"corporation-report-138","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-138\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\uff5e\u6b20\u640d\u91d1\u306e\u901a\u7b97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u304c\u793a\u3055\u308c\u308b\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6b20\u640d\u91d1\u306e\u901a\u7b97\u306e\u8a08\u7b97\u65b9\u6cd5\u7b49\u304c\u793a\u3055\u308c\u308b\uff5e<\/strong><\/h5>\n<h4><strong>\u00a0<\/strong><\/h4>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br \/>\n<strong>\u8db3\u7acb\u3000\u597d\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff13\u65e5\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u56f3\u8868\u3084\u8a08\u7b97\u4f8b\u3092\u4f7f\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\uff31\uff06\uff21\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u305f\u4e3b\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u305f\u3044\u3002<!--more--><\/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\/joho-zeikaishaku\/hojin\/group_faq\/index.htm\" target=\"_blank\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u5408\u308f\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u3068\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-129\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u300d\u306e\u898b\u76f4\u3057\u3068\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\u306e\u5275\u8a2d\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u3092\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-23\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b ASBJ\u3001\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\uff08\u6848\uff09\u300d\u3092\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u53ca\u3073\u7b2c\uff17\u53f7\u306e\u6539\u5ec3\u3092\u884c\u3046\u307e\u3067\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u3092\u793a\u3059\uff5e<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u306f\u4eca\u5f8c\u306e\u691c\u8a0e\u4e8b\u9805\u306b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-effects-report-24\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c39\u53f7\u300c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u4fc2\u308b\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u300d\u304c\u6b63\u5f0f\u516c\u8868\uff5e\u5b9f\u52d9\u5bfe\u5fdc\u5831\u544a\u7b2c\uff15\u53f7\u7b49\u306e\u6539\u5ec3\u306f\u4eca\u5f8c\u306e\u691c\u8a0e\u4e8b\u9805\u306b\uff5e<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u7b49<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=6\" target=\"_blank\">\u554f\uff11\uff5e\uff16<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u7bc4\u56f2\u3092\u542b\u3081\u305f\u901a\u7b97\u89aa\u6cd5\u4eba\u53c8\u306f\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u7bc4\u56f2\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=13\" target=\"_blank\">\u554f\uff16\u3000\u9023\u7d50\u6cd5\u4eba\u306e\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u95a2\u3059\u308b\u624b\u7d9a<\/a>\u300d\u3067\u306f\u3001\u9023\u7d50\u6cd5\u4eba\u306f\u901a\u7b97\u5236\u5ea6\u306b\u81ea\u52d5\u7684\u306b\u79fb\u884c\u3059\u308b\u3053\u3068\u3001\u79fb\u884c\u65e5\u524d\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u5358\u4f53\u7d0d\u7a0e\u306b\u623b\u308c\u308b\u3053\u3068\u3001\u305f\u3060\u3057\u3001\uff15\u5e74\u9593\u306e\u9069\u7528\u5236\u9650\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u901a\u7b97\u5236\u5ea6\u306e\u627f\u8a8d<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=14\" target=\"_blank\">\u554f\uff17\uff5e11<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5236\u5ea6\u306e\u9069\u7528\u3092\u958b\u59cb\u3057\u305f\u3044\u5834\u5408\u3001\uff13\u30f6\u6708\u524d\u307e\u3067\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3001\u8a2d\u7acb\u4e8b\u696d\u5e74\u5ea6\u53c8\u306f\u8a2d\u7acb\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\uff08\u7533\u8acb\u7279\u4f8b\u5e74\u5ea6\uff09\u304b\u3089\u901a\u7b97\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u3044\u5834\u5408\u3001\u7533\u8acb\u671f\u9650\u306e\u7279\u4f8b\u3092\u8a2d\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7533\u544a\u30fb\u7d0d\u4ed8<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=21\" target=\"_blank\">\u554f12\uff5e15<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u7533\u544a\u30fb\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u306f\u3001\u500b\u5225\u7533\u544a\u65b9\u5f0f\u3092\u524d\u63d0\u3068\u3057\u305f\u53d6\u6271\u3044\u3067\u3042\u308b\u70b9\u3092\u9664\u304f\u3068\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=21\" target=\"_blank\">\u554f12<\/a>\uff09\u3001\u7d0d\u4ed8\u671f\u9650\u306e\u5ef6\u9577\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=25\" target=\"_blank\">\u554f14<\/a>\uff09\u3001\u9023\u5e2f\u7d0d\u4ed8\u8cac\u4efb\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=26\" target=\"_blank\">\u554f15<\/a>\uff09\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u9752\u8272\u7533\u544a<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=27\" target=\"_blank\">\u554f16\uff5e18<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5236\u5ea6\u3067\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u3068\u7570\u306a\u308a\u3001\u901a\u7b97\u5236\u5ea6\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u540c\u6642\u306b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u306a\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u4e8b\u696d\u5e74\u5ea6<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=31\" target=\"_blank\">\u554f19\uff5e25<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5236\u5ea6\u3067\u3082\u3001\u9023\u7d50\u7d0d\u7a0e\u3068\u540c\u69d8\u306b\u3001\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3092\u7a0e\u52d9\u4e0a\u306e\u4e8b\u696d\u5e74\u5ea6\u3068\u3057\u3066\u640d\u76ca\u901a\u7b97\u7b49\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u52a0\u5165\u6cd5\u4eba\u53c8\u306f\u96e2\u8131\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u3001\u52a0\u5165\u6642\u671f\u306e\u7279\u4f8b\u306b\u4f1a\u8a08\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3053\u3068\u53ca\u3073\u96e2\u8131\u3059\u308b\u969b\u306b\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u5408\u308f\u305b\u305f\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3053\u3068\u3092\u9664\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u3068\u540c\u69d8\u306e\u53d6\u6271\u3044\u3068\u306a\u308b\u3053\u3068\u3082\u78ba\u8a8d\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u958b\u59cb\u30fb\u52a0\u5165\u306e\u6642\u4fa1\u8a55\u4fa1<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=46\" target=\"_blank\">\u554f26\uff5e28<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u958b\u59cb\u30fb\u52a0\u5165\u306e\u6642\u4fa1\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=46\" target=\"_blank\">\u554f26<\/a>\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=47\" target=\"_blank\">\u554f27<\/a>\u3067\u300c\u958b\u59cb\u30fb\u52a0\u5165\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u3092\u8981\u3057\u306a\u3044\u6cd5\u4eba\u300d\u306e\u7bc4\u56f2\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u306a\u3069\u306f\u653f\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u308b\u3053\u3068\u306a\u308b\u305f\u3081\u3001\u4eca\u56de\u306e\uff31\uff06\uff21\u3067\u8a73\u3057\u3044\u89e3\u8aac\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u640d\u76ca\u901a\u7b97<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=56\" target=\"_blank\">\u554f31\uff5e33<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u640d\u76ca\u901a\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u307e\u3067\u3001\u56fd\u7a0e\u5e81\u53ca\u3073\u8ca1\u52d9\u7701\u304b\u3089\u8a08\u7b97\u4f8b\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=56\" target=\"_blank\">\u554f31<\/a>\u306b\u304a\u3044\u3066\u8a08\u7b97\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=59\" target=\"_blank\">\u554f32\u3000\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u306a\u3044\u6b20\u640d\u91d1\u984d\u7b49<\/a>\u300d\u306b\u3064\u3044\u3066\u3001\u56f3\u8868\u3092\u4f7f\u3063\u3066\u89e3\u8aac\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u640d\u76ca\u901a\u7b97\u306e\u4fee\u66f4\u6b63\u6642\u306e\u906e\u65ad\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=62\" target=\"_blank\">\u554f33<\/a>\u306b\u304a\u3044\u3066\u3001\u8a08\u7b97\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u6b20\u640d\u91d1\u984d<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=66\" target=\"_blank\">\u554f34\uff5e39<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5236\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u305a\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=66\" target=\"_blank\">\u554f34<\/a>\u306b\u304a\u3044\u3066\u3001\u6642\u4fa1\u8a55\u4fa1\u3092\u8981\u3059\u308b\u6cd5\u4eba\u3001\u6642\u4fa1\u8a55\u4fa1\u3092\u8981\u3057\u306a\u3044\u6cd5\u4eba\u305d\u308c\u305e\u308c\u306b\u304a\u3044\u3066\u6b20\u640d\u91d1\u984d\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u308b\u5834\u5408\u304c\u56f3\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306b\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=68\" target=\"_blank\">\u554f35\u3000\u904e\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u3092\u901a\u7b97\u5236\u5ea6\u9069\u7528\u5f8c\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u306e\u53ef\u5426<\/a>\u300d\u306b\u304a\u3044\u3066\u901a\u7b97\u5236\u5ea6\u306b\u6301\u3061\u8fbc\u3093\u3060\u958b\u59cb\u524d\u306e\u904e\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u958b\u59cb\u5f8c\u306b\u7279\u5b9a\u6b20\u640d\u91d1\u984d\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u901a\u7b97\u5236\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u901a\u7b97\uff08\u906e\u65ad\u63aa\u7f6e\u3092\u542b\u3080\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u307e\u3067\u3001\u56fd\u7a0e\u5e81\u53ca\u3073\u8ca1\u52d9\u7701\u304b\u3089\u8a08\u7b97\u4f8b\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=70\" target=\"_blank\">\u554f36\u3000\u901a\u7b97\u6cd5\u4eba\u306e\u904e\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u306e\u5f53\u521d\u7533\u544a\u306b\u304a\u3051\u308b\u640d\u91d1\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u300d\u53ca\u3073\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=76\" target=\"_blank\">\u554f37\u3000\u4fee\u6b63\u7533\u544a\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u904e\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u984d\u306e\u640d\u91d1\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u5f53\u521d\u7533\u544a\u306e\u8a08\u7b97\u4f8b\u3068\u4fee\u66f4\u6b63\u6642\u306e\u8a08\u7b97\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u6b20\u640d\u91d1\u306e\u901a\u7b97\uff08\u906e\u65ad\u63aa\u7f6e\u3092\u542b\u3080\uff09\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306e\u4e2d\u3067\u3082\u6700\u3082\u96e3\u89e3\u306a\u53d6\u6271\u3044\u306e\uff11\u3064\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u5f62\u3067\u8a08\u7b97\u4f8b\u304c\u793a\u3055\u308c\u308b\u3053\u3068\u306f\u5b9f\u52d9\u5bb6\u306b\u3068\u3063\u3066\u5927\u5909\u3001\u6709\u610f\u7fa9\u306a\u3082\u306e\u3067\u3042\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff19\u3000\u6cd5\u4eba\u7a0e\uff08\u7a0e\u7387\uff09<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=90\" target=\"_blank\">\u554f42<\/a>\uff09<\/span><\/strong><\/h4>\n<p>\u901a\u7b97\u5236\u5ea6\u306f\u3001<span style=\"color: #cd5c5c;\">\u2460<\/span>\u500b\u5225\u7533\u544a\u65b9\u5f0f\u3068\u306a\u308a\u3001\u5404\u901a\u7b97\u6cd5\u4eba\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u9650\u5ea6\u984d800\u4e07\u5186\u3092\u5404\u901a\u7b97\u6cd5\u4eba\u306b\u914d\u5206\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3001<span style=\"color: #cd5c5c;\">\u2462<\/span>\u305d\u306e\u914d\u5206\u8a08\u7b97\u306b\u906e\u65ad\u63aa\u7f6e\u3092\u8a2d\u3051\u3066\u3044\u308b\u3053\u3068\u3001\u304c\u7279\u5225\u306a\u53d6\u6271\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\uff31\uff06\uff21\u3067\u306f\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u30fb<span style=\"color: #cd5c5c;\">\u2462<\/span>\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u7d42\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u306b\u304a\u3044\u3066\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u653f\u7701\u4ee4\u7b49\u304c\u516c\u5e03\u3055\u308c\u305f\u969b\u306b\u306f\u3001\u968f\u6642\u3001\u8a18\u8f09\u5185\u5bb9\u7b49\u306b\u3064\u3044\u3066\u6539\u8a02\u3092\u884c\u3063\u3066\u3044\u304f\u4e88\u5b9a\u3067\u3042\u308b\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u3001\u653f\u7701\u4ee4\u304c\u516c\u8868\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/1282\/mokuzi.htm\" target=\"_blank\">\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\uff31\uff06\uff21\uff08\u5e73\u621029\u5e74\uff13\u6708\uff09<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09\u3067\u53d6\u308a\u4e0a\u3052\u3089\u308c\u3066\u3044\u308b\u9805\u76ee\uff08\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u3001\u5bc4\u9644\u91d1\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u914d\u5f53\u91d1\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306a\u3069\uff09\u304c\u53d6\u308a\u4e0a\u3052\u3089\u308c\u308b\u3060\u308d\u3046\u3057\u3001\u6642\u4fa1\u8a55\u4fa1\u306b\u3064\u3044\u3066\u3082\u8a73\u7d30\u304c\u89e3\u8aac\u3055\u308c\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff13\u65e5\u306b\u56fd\u7a0e\u5e81\u304b\u3089\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u53d6\u308a\u307e\u3068\u3081\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u56f3\u8868\u3084\u8a08\u7b97\u4f8b\u3092\u4f7f\u3063\u3066\u89e3\u8aac\u3057\u3066\u3044\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":[370,185,177,167,179,289],"tags":[514],"backnumber":[2049],"series":[976],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 22:47:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204441"}],"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=204441"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/204441\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=204441"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=204441"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=204441"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=204441"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=204441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}