{"id":215140,"date":"2020-12-03T10:18:53","date_gmt":"2020-12-03T01:18:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=215140"},"modified":"2020-12-16T13:33:49","modified_gmt":"2020-12-16T04:33:49","slug":"corporation-article-961","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-961\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c14\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u96e2\u8131\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c13\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u958b\u59cb\u30fb\u52a0\u5165\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-958\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c15\u56de\u3011\u300c\u901a\u7b97\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-962\/\">\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: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u96e2\u8131<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6642\u4fa1\u8a55\u4fa1<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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\/>\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:#800000;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8cc7\u7523\u306e\u8a55\u4fa1\u76ca\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u8a55\u4fa1\u640d\u306e\u984d\u306e\u5408\u8a08\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u306a\u3044\uff08\u6cd5\u4ee4131\u306e17\u2461\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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3px;\">\u30fb\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u306b\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u53ca\u3073\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306b\u3088\u308a\u4e3b\u8981\u306a\u4e8b\u696d\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3002<\/p>\n<\/div>\n<!--more--><br \/>\n\u3055\u3089\u306b\u3001\u5e33\u7c3f\u4fa1\u984d\u304c10\u5104\u5186\u3092\u8d85\u3048\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3088\u308b\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3001\u304b\u3064\u3001\u305d\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u306e\u8b72\u6e21\u7b49\u306b\u3088\u308b\u640d\u5931\u304c\u8a08\u4e0a\u3055\u308c\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3082\u3001\u5f53\u8a72\u8cc7\u7523\u3092\u96e2\u8131\u6642\u306b\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u8a55\u4fa1\u640d\u76ca\u3092\u5e33\u7c3f\u4fa1\u984d\u4fee\u6b63\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd564\u306e13\u2460\u4e8c\u3001\u6cd5\u4ee4131\u306e17\u2464\uff5e\u2466\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\">\u2461\u3000\u5236\u5ea6\u8da3\u65e8<\/h4>\n<p>\u3053\u306e\u3088\u3046\u306a\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u96e2\u8131\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u8da3\u65e8\u306f\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u640d\u3068\u682a\u5f0f\u306e\u8b72\u6e21\u640d\u306b\u3088\u308b\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u3092\u9632\u3050\u305f\u3081\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u85e4\u7530\u6cf0\u5f18\u307b\u304b\u300e<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/pdf\/p820-1177.pdf#page=120\" target=\"_blank\">939\u9801<\/a>\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u554f\u984c\u306f\u3001<a title=\"\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u73fe\u884c\u6cd5\u4e0a\u306e\u554f\u984c\u70b9\u3068\u4eca\u5f8c\u306e\u8ab2\u984c\u3000\u3010\u7b2c\uff16\u56de\u3011\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-939\/\" target=\"_blank\">\u7b2c\uff16\u56de<\/a>\u3067\u89e3\u8aac\u3057\u305f\u3088\u3046\u306b\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u7279\u6709\u306e\u554f\u984c\u3067\u306f\u306a\u304f\u3001\u5b50\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306b\u542b\u307f\u640d\u304c\u3042\u308b\u5834\u5408\u3084\u7e70\u8d8a\u6b20\u640d\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u3082\u751f\u3058\u308b\u305f\u3081\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u96e2\u8131\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u53ca\u3073\u5e33\u7c3f\u4fa1\u984d\u4fee\u6b63\u3092\u5c0e\u5165\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306e\u9069\u683c\u8981\u4ef6\u306f\u3001\u79fb\u8ee2\u8cc7\u7523\u306b\u5bfe\u3059\u308b\u652f\u914d\u306e\u7d99\u7d9a\u3092\u8981\u4ef6\u5316\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u306e\u9632\u6b62\u304c\u76ee\u7684\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u306e\u7d99\u7d9a\u898b\u8fbc\u307f\u3092\u9069\u683c\u8981\u4ef6\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u7d50\u679c\u7684\u306b\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u304c\u8d77\u304d\u308b\u84cb\u7136\u6027\u304c\u4f4e\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u300d<span style=\"font-size: 12px; color: 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title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f\u306f\u3001\u7d50\u679c\u7684\u306b\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u304c\u9632\u304c\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3042\u308a\u3001\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u304c\u76ee\u7684\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u85e4\u7530\u6cf0\u5f18\u307b\u304b\u300e<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/pdf\/p820-1177.pdf#page=120\" target=\"_blank\">939\u9801<\/a>\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/span><\/p>\n<p>\u305d\u3046\u3067\u3042\u308b\u306a\u3089\u3070\u3001\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u3092\u9632\u3050\u305f\u3081\u306b\u3001\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u306b\u304a\u3044\u3066\u3001\u9069\u683c\u5206\u793e\u578b\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u682a\u5f0f\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u682a\u5f0f\u3001\u9069\u683c\u682a\u5f0f\u4ea4\u63db\u53c8\u306f\u9069\u683c\u682a\u5f0f\u79fb\u8ee2\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u4ea4\u63db\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u53c8\u306f\u682a\u5f0f\u79fb\u8ee2\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u306e\u8b72\u6e21\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306b\u5bfe\u3057\u3066\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u306b\u3042\u308b\u3088\u3046\u306b\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u751f\u3058\u305f\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306b\u5bfe\u3057\u3066\u3001\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u308b\u3068\u3044\u3046\u624b\u6cd5\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u305d\u308c\u3067\u306f\u3001\uff13\u5e74\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067\u5f85\u3064\u3068\u3044\u3046\u79df\u7a0e\u56de\u907f\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u306e\u65e5\u306b\u304a\u3044\u3066\u3001\u682a\u5f0f\u3092\u7d99\u7d9a\u3057\u3066\u4fdd\u6709\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u682a\u5f0f\u8b72\u6e21\u640d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u5236\u9650\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u306e\u307b\u3046\u304c\u671b\u307e\u3057\u3044\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f\u3068\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p><strong>\u3010\u5177\u4f53\u4f8b\uff08\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f\u3068\u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f\u306e\u6bd4\u8f03\uff09\u3011<\/strong><\/p>\n<p style=\"margin-top: -10px; margin-bottom: 3px;\"><strong>\u3008\u524d\u63d0\u6761\u4ef6\u3009<\/strong><\/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:#4682b4;\">\n\t\t<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215156\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-1.png\" alt=\"\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u8cb8\u501f\u5bfe\u7167\u8868 \uff08\u5358\u4f4d\uff1a\u5104\u5186\uff09 \u7a0e\u52d9\u7c3f\u4fa1 \u6642\u4fa1 \u7a0e\u52d9\u7c3f\u4fa1 \u6642\u4fa1 \u8cc7\u7523 200 110 \u8ca0\u50b5 80 80 \u8cc7\u7523\u8abf\u6574\u52d8\u5b9a 0 0 \u7d14\u8cc7\u7523 \u203b 120 30 \u5408\u8a08 200 110 \u5408\u8a08 200 110 \u203b \u7d14\u8cc7\u7523\u306e\u5185\u8a33 \u7a0e\u52d9\u7c3f\u4fa1 \u6642\u4fa1 \u8cc7\u672c\u91d1 5 5 \u8cc7\u672c\u6e96\u5099\u91d1 5 5 \u5229\u76ca\u5270\u4f59\u91d1 110 20 \u7d14\u8cc7\u7523 120 30\" width=\"500\" height=\"323\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-1.png 947w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-1-300x193.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-top: -10px; margin-bottom: 3px;\">\u30fb\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u6cd5\u4eba\u682a\u4e3b\uff11\u4eba\u3067\u3042\u308a\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u88ab\u8cb7\u53ce\u4f1a\u793e\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u306e\u542b\u307f\u640d\u306e\u3046\u3061\u25b370\u5104\u5186\u306b\u3064\u3044\u3066\u3001\u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u88ab\u8cb7\u53ce\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u4fa1\u984d\u306f30\u5104\u5186\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b\u306f\u3001\u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u767a\u884c\u6e08\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u53d7\u53d6\u914d\u5f53\u91d1\u306e\u5168\u984d\u306b\u5bfe\u3057\u3066\u3001\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e\u53ca\u3073\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5b9f\u52b9\u7a0e\u7387\u306f30\uff05\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u3008\u30b9\u30c8\u30e9\u30af\u30c1\u30e3\u30fc\u306e\u6bd4\u8f03\u3009<\/strong><br 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loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215474\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-2-2.png\" alt=\"\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f  \u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f \u88ab\u8cb7\u53ce\u4f1a\u793e \u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u300170\u5104\u5186\u306e\u8a55\u4fa1\u640d\u304c\u751f\u3058\u308b\u3002 90\u5104\u5186\u306e\u4e8b\u696d\u8b72\u6e21\u640d\u304c\u751f\u3058\u308b\u3002 \u88ab\u8cb7\u53ce\u4f1a\u793e\u306e\u682a\u4e3b \u682a\u5f0f\u8b72\u6e21\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3002 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215203\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-3-2.png\" alt=\"\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f \u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f \u8cb7\u53ce\u4f1a\u793e \u5358\u306a\u308b\u682a\u5f0f\u306e\u53d6\u5f97\u306a\u306e\u3067\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3002\t\u540c\u5de6 \u88ab\u8cb7\u53ce\u4f1a\u793e\t\u96e2\u8131\u6642\u306e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306b\u3088\u308a\u300170\u5104\u5186\u306e\u8a55\u4fa1\u640d\u304c\u751f\u3058\u3066\u3044\u308b\u305f\u3081\u3001\u8cb7\u53ce\u4f1a\u793e\u5074\u3067\u5f53\u8a72\u8a55\u4fa1\u640d\u304b\u3089\u69cb\u6210\u3055\u308c\u308b\u7e70\u8d8a\u6b20\u640d\u91d1\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002 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target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-215159\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-4.png\" alt=\"\u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f \u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f \u6709\u5229\u4e0d\u5229\u5224\u5b9a \u88ab\u8cb7\u53ce\u4f1a\u793e\u5074 \u25b3\uff16\u5104\u5186 \u25b327\u5104\u5186 \u4e8b\u696d\u8b72\u6e21\u65b9\u5f0f\u304c\u6709\u5229 \u8cb7\u53ce\u4f1a\u793e\u5074 \u25b321\u5104\u5186 \uff10\u5104\u5186 \u682a\u5f0f\u8b72\u6e21\u65b9\u5f0f\u304c\u6709\u5229 \u5408\u8a08 \u25b327\u5104\u5186 \u25b327\u5104\u5186 \u6709\u5229\u4e0d\u5229\u306a\u3057\" width=\"460\" height=\"108\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-4.png 996w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/soshikisaihenn14-4-300x70.png 300w\" sizes=\"(max-width: 460px) 100vw, 460px\" 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u85e4\u7530\u6cf0\u5f18\u307b\u304b\u300e<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2020\/explanation\/pdf\/p820-1177.pdf#page=124\" target=\"_blank\">943-944\u9801<\/a>\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff09<\/span><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5236\u5ea6\u8da3\u65e8\u306f\u7406\u89e3\u3067\u304d\u306a\u304f\u306f\u306a\u3044\u304c\u3001\u6570\u5104\u5186\u7a0b\u5ea6\u306e\u640d\u5931\u306e\uff12\u56de\u63a7\u9664\u3067\u3042\u308c\u3070\u3001\u5bb9\u8a8d\u3057\u3066\u3082\u69cb\u308f\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002\u7279\u5b9a\u8cc7\u7523\u8b72\u6e21\u7b49\u640d\u5931\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u304c\u5e33\u7c3f\u4fa1\u984d1,000\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3092\u9664\u5916\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\uff08\u6cd5\u4ee4123\u306e\uff18\u2461\u56db\uff09\u3001\u5e33\u7c3f\u4fa1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3088\u308b\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306e\u96e2\u8131\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3068\u3044\u3046\u8003\u3048\u65b9\u3082\u3042\u3063\u305f\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u96e2\u8131\u306b\u4f34\u3046\u6642\u4fa1\u8a55\u4fa1\u3092\u5c0e\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u304c\u9069\u7528\u3055\u308c\u308b\u3059\u3079\u3066\u306e\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u3092\u542b\u3081\u305f\u3046\u3048\u3067\u6570\u5024\u57fa\u6e96\u3092\u8a2d\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e10\u5104\u5186\u3068\u3044\u3046\u6570\u5024\u306f\u3055\u3089\u306b\u5c0f\u3055\u304f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/span><\/strong><\/h4>\n<p>\u6b21\u56de\u3067\u306f\u3001\u5e33\u7c3f\u4fa1\u984d\u4fee\u6b63\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\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>\u539f\u5247\u3068\u3057\u3066\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u3092\u53d6\u308a\u6b62\u3081\u308b\u5834\u5408\u53ca\u3073\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304b\u3089\u96e2\u8131\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u3002<br \/>\n\u305f\u3060\u3057\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u304b\u3089\u96e2\u8131\u3059\u308b\u6cd5\u4eba\u304c\u3001\u305d\u306e\u884c\u3046\u4e3b\u8981\u306a\u4e8b\u696d\u306b\u3064\u3044\u3066\u7d99\u7d9a\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u96e2\u8131\u6642\u306b\u305d\u306e\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u8cc7\u7523\u3092\u6642\u4fa1\u8a55\u4fa1\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u8a55\u4fa1\u640d\u5931\u3092\u5e33\u7c3f\u4fa1\u984d\u4fee\u6b63\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd564\u306e13\u2460\u4e00\uff09\u3002<\/p>\n","protected":false},"author":16148,"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":[412,411,402,424],"backnumber":[2073],"series":[778],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 07:37:12","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215140"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=215140"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215140\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=215140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=215140"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=215140"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=215140"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=215140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}