{"id":216309,"date":"2020-11-27T14:37:49","date_gmt":"2020-11-27T05:37:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=216309"},"modified":"2020-11-27T14:37:49","modified_gmt":"2020-11-27T05:37:49","slug":"tax-report-78","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-78\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\uff5e\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306b\u4fc2\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5236\u9650\u7b49\u3001\u65b0\u305f\u306b12\u4e8b\u4f8b\u3092\u8ffd\u52a0\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306b\u4fc2\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5236\u9650\u7b49\u3001\u65b0\u305f\u306b12\u4e8b\u4f8b\u3092\u8ffd\u52a0\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f11\u670825\u65e5\u4ed8\u3051\u3067\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3002\u6240\u5f97\u7a0e\u3001\u76f8\u7d9a\u7a0e\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3057\u3001\u65b0\u305f\u306b12\u4e8b\u4f8b\u3092\u8ffd\u52a0\u3057\u305f\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\/shitsugi\/01.htm\" target=\"_blank\">\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u65b0\u8a2d12\u4e8b\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6240\u5f97\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/02\/52.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u55b6\u8fb2\u578b\u592a\u967d\u5149\u767a\u96fb\u306b\u3088\u308b\u4f59\u5270\u96fb\u529b\u306e\u58f2\u5374\u53ce\u5165<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01\/14.htm\" target=\"_blank\">\u4ecb\u8b77\u4f11\u696d\u3092\u53d6\u5f97\u3057\u305f\u5f93\u696d\u54e1\u306b\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u6240\u5f97\u88dc\u511f\u4fdd\u967a\u91d1<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/01\/15.htm\" target=\"_blank\">\u5f93\u696d\u54e1\u306b\u8cb8\u4e0e\u3057\u305f\u5968\u5b66\u91d1\u306e\u8fd4\u6e08\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u7d4c\u6e08\u7684\u5229\u76ca<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u76f8\u7d9a\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/10\/17.htm\" target=\"_blank\">\u907a\u7559\u5206\u4fb5\u5bb3\u984d\u306e\u8acb\u6c42\u306b\u4f34\u3044\u53d6\u5f97\u3057\u305f\u5b85\u5730\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u306e\u53ef\u5426\uff08\u4ee4\u548c\u5143\u5e74\uff17\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3057\u305f\u76f8\u7d9a\uff09<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u8ca1\u7523\u306e\u8a55\u4fa1\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/14.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u5730\u7a4d\u898f\u6a21\u306e\u5224\u5b9a<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/20\/15.htm\" target=\"_blank\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff0d\u8a08\u7b97\u4f8b\u2466\uff08\u5e02\u8857\u5730\u8fb2\u5730\u306e\u5834\u5408\uff09<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6cd5\u4eba\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/20.htm\" target=\"_blank\">\u30de\u30f3\u30b7\u30e7\u30f3\u7ba1\u7406\u7d44\u5408\u304c\u30de\u30f3\u30b7\u30e7\u30f3\u6577\u5730\u306e\u4e0a\u7a7a\u3092\u4f7f\u7528\u3055\u305b\u308b\u5834\u5408\u306e\u53ce\u76ca\u4e8b\u696d\u5224\u5b9a<\/a>\uff0811\/26\u306b\u4e00\u90e8\u4fee\u6b63\u3042\u308a\uff09<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/20\/12.htm\" target=\"_blank\">\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306b\u4fc2\u308b\u63a7\u9664\u5bfe\u8c61\u5916\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/50.htm\" target=\"_blank\">\u682a\u5f0f\u58f2\u6e21\u8acb\u6c42\u3092\u884c\u3046\u6cd5\u4eba\u3068\u306e\u9593\u306b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8005\u304b\u3089\u5bfe\u8c61\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u682a\u5f0f\u4ea4\u63db\u7b49\u8a72\u5f53\u6027<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/51.htm\" target=\"_blank\">\u88ab\u5408\u4f75\u6cd5\u4eba\u304c\u50b5\u52d9\u8d85\u904e\u306e\u5834\u5408\u306e\u7121\u5bfe\u4fa1\u5408\u4f75\u306b\u304a\u3051\u308b\u8cc7\u7523\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u53ca\u3073\u5dee\u984d\u8ca0\u50b5\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6d88\u8cbb\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/19\/21.htm\" target=\"_blank\">\u5efa\u7269\u306e\u4e00\u90e8\u304c\u5e97\u8217\u7528\u3068\u306a\u3063\u3066\u3044\u308b\u5c45\u4f4f\u7528\u8cc3\u8cb8\u5efa\u7269\u306e\u53d6\u5f97\u306b\u4fc2\u308b\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u306e\u5236\u9650<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/21\/10.htm\" 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/01.htm#a-03b\" 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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>\u56fd\u7a0e\u5e81\u306f11\u670825\u65e5\u4ed8\u3051\u3067\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3002\u6240\u5f97\u7a0e\u3001\u76f8\u7d9a\u7a0e\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3057\u3001\u65b0\u305f\u306b12\u4e8b\u4f8b\u3092\u8ffd\u52a0\u3057\u305f\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":[370,177,167,179,289],"tags":[594,164,420,411,160,448],"backnumber":[2072],"series":[780],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-17 09:50:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/216309"}],"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=216309"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/216309\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=216309"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=216309"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=216309"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=216309"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=216309"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}