{"id":218308,"date":"2020-12-22T10:49:47","date_gmt":"2020-12-22T01:49:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=218308"},"modified":"2020-12-22T10:52:52","modified_gmt":"2020-12-22T01:52:52","slug":"corporation-report-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-147\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u5ef6\u9577\u30fb\u7d71\u5408\u30fb\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\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>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u5ef6\u9577\u30fb\u7d71\u5408\u30fb\u898b\u76f4\u3057<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08\uff23\uff26\uff25\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4e0e\u515a\u306b\u3088\u308b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304c12\u670810\u65e5\u306b<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/200955.html\" target=\"_blank\">\u516c\u8868\u3055\u308c<\/a>\u3001\u540c\u670821\u65e5\u306b<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/20201221taikou.pdf\" target=\"_blank\">\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f<\/a>\u3002\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5236\u5ea6\u306e\u7d71\u5408\u7b49\u898b\u76f4\u3057\u306e\u3046\u3048\u3067\u9069\u7528\u5e74\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4e3b\u306a\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u73fe\u884c\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<span style=\"font-size: 12px;\">\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/span>\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u3001\u7279\u5b9a\u671f\u9593\u5185\uff08\u5e73\u621010\u5e74\uff16\u6708\uff11\u65e5\uff5e\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\uff09\u306b\u65b0\u54c1\u306e\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306a\u3069\u3092\u53d6\u5f97\u3057\u53c8\u306f\u88fd\u4f5c\u3057\u3066\u56fd\u5185\u306b\u3042\u308b\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u306a\u3069\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\uff08\u57fa\u6e96\u53d6\u5f97\u4fa1\u984d\u306e30\uff05\u76f8\u5f53\u984d\uff09\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff08\u57fa\u6e96\u53d6\u5f97\u4fa1\u984d\u306e\uff17\uff05\u76f8\u5f53\u984d\uff09\u3092\u8a8d\u3081\u308b\u7279\u4f8b\u63aa\u7f6e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u65b0\u54c1\u306e\u6a5f\u68b0\u53ca\u3073\u88c5\u7f6e\u306a\u3069\u306e\u3046\u3061\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u53d6\u5f97\u7b49\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<strong>\uff08\uff13\uff09<\/strong>\u3092\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\u3068\u3055\u308c\u3066\u3044\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:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<p><strong><span style=\"color: #333399;\">\u3010\u6307\u5b9a\u4e8b\u696d\u3011<\/span><\/strong><br \/>\n\u88fd\u9020\u696d\u3001\u5efa\u8a2d\u696d\u3001\u8fb2\u696d\u3001\u6797\u696d\u3001\u6f01\u696d\u3001\u6c34\u7523\u990a\u6b96\u696d\u3001\u9271\u696d\u3001\u63a1\u77f3\u696d\u3001\u7802\u5229\u63a1\u53d6\u696d\u3001\u5378\u58f2\u696d\u3001\u9053\u8def\u8ca8\u7269\u904b\u9001\u696d\u3001\u5009\u5eab\u696d\u3001\u6e2f\u6e7e\u904b\u9001\u696d\u3001\u30ac\u30b9\u696d\u3001\u5c0f\u58f2\u696d\u3001\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\uff08\u6599\u4ead\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u3001\u30ca\u30a4\u30c8\u30af\u30e9\u30d6\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u4e8b\u696d\u3092\u9664\u304f\uff09\u3001\u4e00\u822c\u65c5\u5ba2\u81ea\u52d5\u8eca\u904b\u9001\u696d\u3001\u6d77\u6d0b\u904b\u8f38\u696d\u53ca\u3073\u6cbf\u6d77\u904b\u8f38\u696d\u3001\u5185\u822a\u8239\u8236\u8cb8\u6e21\u696d\u3001\u65c5\u884c\u696d\u3001\u3053\u3093\u5305\u696d\u3001\u90f5\u4fbf\u696d\u3001\u60c5\u5831\u901a\u4fe1\u696d\u3001\u640d\u5bb3\u4fdd\u967a\u4ee3\u7406\u696d\u3001\u99d0\u8eca\u5834\u696d\u3001\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5bbf\u6cca\u696d\u3001\u6d17\u6fef\u30fb\u7406\u5bb9\u30fb\u7f8e\u5bb9\u30fb\u6d74\u5834\u696d\u3001\u305d\u306e\u4ed6\u306e\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u6620\u753b\u696d\u3001\u6559\u80b2\u3001\u5b66\u7fd2\u652f\u63f4\u696d\u3001\u533b\u7642\u3001\u798f\u7949\u696d\u3001\u5354\u540c\u7d44\u5408\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09\u53ca\u3073\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\uff08\u99d0\u8eca\u5834\u696d\u3092\u9664\u304f\uff09\u3001\u5a2f\u697d\u696d\uff08\u6620\u753b\u696d\u3092\u9664\u304f\uff09\u7b49\u306f\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u3001\u6027\u98a8\u4fd7\u95a2\u9023\u7279\u6b8a\u55b6\u696d\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u3082\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<\/div>\n<p>\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3084\u5bfe\u8c61\u8cc7\u7523\u7b49\u3001\u305d\u306e\u4ed6\u672c\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\" target=\"_blank\">No.5433\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<\/strong><\/h4>\n<p>\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236<span style=\"font-size: 12px;\">\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/span>\u3068\u306f\u3001\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u7b49\u306b\u3088\u308b\u7d4c\u55b6\u306e\u6539\u5584\u306b\u95a2\u3059\u308b\u6307\u5c0e\u53ca\u3073\u52a9\u8a00\u3092\u53d7\u3051\u305f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6307\u5b9a\u671f\u9593\u5185\uff08\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\uff5e\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\uff09\u306b\u3001\u65b0\u54c1\u306e\u5668\u5177\u53ca\u3073\u5099\u54c1\u4e26\u3073\u306b\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u3067\u4e00\u5b9a\u306e\u3082\u306e\u3092\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u82e5\u3057\u304f\u306f\u5efa\u8a2d\u3057\u3066\u56fd\u5185\u306b\u3042\u308b\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d\u306a\u3069\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\uff08\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d\u306e30\uff05\u76f8\u5f53\u984d\uff09\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff08\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d\u306e\uff17\uff05\u76f8\u5f53\u984d\uff09\u3092\u8a8d\u3081\u308b\u7279\u4f8b\u63aa\u7f6e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u696d\u3068\u3055\u308c\u3066\u3044\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:#FFFFF0;color:#000000;border-color:#CD853F;\">\n\t\t<p><strong><span style=\"color: #800000;\">\u3010\u6307\u5b9a\u4e8b\u696d\u3011<\/span><\/strong><br \/>\n\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d\u3001\u8fb2\u696d\u3001\u6797\u696d\u3001\u6f01\u696d\u3001\u6c34\u7523\u990a\u6b96\u696d\u3001\u60c5\u5831\u901a\u4fe1\u696d\u3001\u4e00\u822c\u65c5\u5ba2\u81ea\u52d5\u8eca\u904b\u9001\u696d\u3001\u9053\u8def\u8ca8\u7269\u904b\u9001\u696d\u3001\u5009\u5eab\u696d\u3001\u6e2f\u6e7e\u904b\u9001\u696d\u3001\u3053\u3093\u5305\u696d\u3001\u640d\u5bb3\u4fdd\u967a\u4ee3\u7406\u696d\u3001\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\u3001\u5c02\u9580\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5e83\u544a\u696d\u3001\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u5bbf\u6cca\u696d\u3001\u6599\u7406\u5e97\u696d\u305d\u306e\u4ed6\u306e\u98f2\u98df\u5e97\u696d\u3001\u6d17\u6fef\u30fb\u7406\u5bb9\u30fb\u7f8e\u5bb9\u30fb\u6d74\u5834\u696d\u3001\u305d\u306e\u4ed6\u306e\u751f\u6d3b\u95a2\u9023\u30b5\u30fc\u30d3\u30b9\u696d\u3001\u793e\u4f1a\u4fdd\u967a\u30fb\u793e\u4f1a\u798f\u7949\u30fb\u4ecb\u8b77\u4e8b\u696d\u3001\u6620\u753b\u696d\u3001\u6559\u80b2\u3001\u5b66\u7fd2\u652f\u63f4\u696d\u3001\u5354\u540c\u7d44\u5408\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09\u3001\u30b5\u30fc\u30d3\u30b9\u696d\uff08\u4ed6\u306b\u5206\u985e\u3055\u308c\u306a\u3044\u3082\u306e\uff09<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff11\uff09\u3000\u5a2f\u697d\u696d\uff08\u6620\u753b\u696d\u3092\u9664\u304f\uff09\u3001\u533b\u7642\u696d\u3001\u4fdd\u5065\u885b\u751f\u7b49\u306f\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -3px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff12\uff09\u3000\u98a8\u4fd7\u55b6\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u3001\u2460\u6599\u4ead\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u3001\u30ca\u30a4\u30c8\u30af\u30e9\u30d6\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u98f2\u98df\u5e97\u696d\u3067\u751f\u6d3b\u885b\u751f\u540c\u696d\u7d44\u5408\u306e\u7d44\u5408\u54e1\u304c\u55b6\u3080\u3082\u306e\u3001\u2461\u5bbf\u6cca\u696d\u306e\u3046\u3061\u65c5\u9928\u696d\u3001\u30db\u30c6\u30eb\u696d\u3067\u98a8\u4fd7\u55b6\u696d\u306e\u8a31\u53ef\u3092\u53d7\u3051\u3066\u3044\u308b\u3082\u306e\u3001\u4ee5\u5916\u306f\u6307\u5b9a\u4e8b\u696d\u304b\u3089\u9664\u304b\u308c\u308b\u3002\u307e\u305f\u3001\u6027\u98a8\u4fd7\u95a2\u9023\u7279\u6b8a\u55b6\u696d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3082\u6307\u5b9a\u4e8b\u696d\u304b\u3089\u9664\u304b\u308c\u308b\u3002<\/span><\/p>\n<\/div>\n<p>\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u3084\u5bfe\u8c61\u8cc7\u7523\u7b49\u3001\u305d\u306e\u4ed6\u672c\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5435.htm\" target=\"_blank\">No.5435\u3000\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\uff08\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<span style=\"font-size: 12px;\">\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/span>\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u7b49\u7d4c\u55b6\u5f37\u5316\u6cd5\u306e\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e00\u5b9a\u306e\u4e2d\u5c0f\u4f01\u696d\u8005\u306a\u3069\u304c\u6307\u5b9a\u671f\u9593\u5185\uff08\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\uff5e\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\uff09\u306b\u3001\u65b0\u54c1\u306e\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u53c8\u306f\u88fd\u4f5c\u82e5\u3057\u304f\u306f\u5efa\u8a2d\u3057\u3066\u3001\u56fd\u5185\u306b\u3042\u308b\u305d\u306e\u6cd5\u4eba\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u6307\u5b9a\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\u3092\u8a8d\u3081\u308b\u7279\u4f8b\u63aa\u7f6e\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5225\u511f\u5374\u306e\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u304c\u3001\u7a0e\u984d\u63a7\u9664\u306e\u898f\u5b9a\u306f\u9069\u7528\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306f\u300c\uff21\u985e\u578b\uff1a\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u300d\u300c\uff22\u985e\u578b\uff1a\u53ce\u76ca\u529b\u5f37\u5316\u8a2d\u5099\u300d\u306b\u52a0\u3048\u3001\u672c\u5e74\uff14\u6708\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306b\u3088\u308a\u30c6\u30ec\u30ef\u30fc\u30af\u7b49\u306e\u305f\u3081\u306e\u8a2d\u5099\u3068\u3057\u3066\u300c\uff23\u985e\u578b\uff1a\u30c7\u30b8\u30bf\u30eb\u5316\u8a2d\u5099\u300d\u304c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/keizaitaisaku\/pdf\/keizaitaisaku_1.pdf\" target=\"_blank\">\u8ffd\u52a0\u3055\u308c\u305f\u3068\u3053\u308d\u3067\u3042\u308b<\/a>\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u672c\u5236\u5ea6\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u3092\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\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\">No.5434\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/kyoka\/index.html\" target=\"_blank\">\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u300c\u7d4c\u55b6\u5f37\u5316\u6cd5\u306b\u3088\u308b\u652f\u63f4\u300d<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4ee4\u548c\uff13\u5e74\u5ea6\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5236\u5ea6\u306e\u7d71\u5408<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u308b\u7279\u5b9a\u671f\u9593\uff08\u9069\u7528\u671f\u9650\uff09\u304c\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6307\u5b9a\u4e8b\u696d\u3084\u6cd5\u4eba\u306e\u7bc4\u56f2\u3092\u62e1\u5927\u3059\u308b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\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;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u5bfe\u8c61\u3068\u306a\u308b\u6307\u5b9a\u4e8b\u696d\u306b\u6b21\u306e\u4e8b\u696d\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30a4\u3000\u4e0d\u52d5\u7523\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30ed\u3000\u7269\u54c1\u8cc3\u8cb8\u696d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30cf\u3000\u6599\u4ead\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u3001\u30ca\u30a4\u30c8\u30af\u30e9\u30d6\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u4e8b\u696d\uff08\u751f\u6d3b\u885b\u751f\u540c\u696d\u7d44\u5408\u306e\u7d44\u5408\u54e1\u304c\u884c\u3046\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5bfe\u8c61\u3068\u306a\u308b\u6cd5\u4eba\u306b\u5546\u5e97\u8857\u632f\u8208\u7d44\u5408\u3092\u52a0\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5bfe\u8c61\u8cc7\u7523\u304b\u3089\u533f\u540d\u7d44\u5408\u5951\u7d04\u7b49\u306e\u76ee\u7684\u3067\u3042\u308b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u3092\u9664\u5916\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u306b\u4f34\u3063\u3066\u3001\u300c\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u300d\u306f\u3001\u5bfe\u8c61\u696d\u7a2e\u3092\u300c\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3068\u7d71\u5408\u3057\u305f\u3046\u3048\u3067\u3001\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u3092\u3082\u3063\u3066\u5ec3\u6b62\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0a\u8a18\u898b\u76f4\u3057\u5f8c\u306e\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5236\u5ea6\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u56f3\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2460\u3011<\/strong><\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2021\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=32\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-218339\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-1.png\" alt=\"\" width=\"1938\" height=\"1046\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-1.png 1938w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-1-300x161.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-1-1024x552.png 1024w\" sizes=\"(max-width: 1938px) 100vw, 1938px\" \/><\/a><\/p>\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\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2021\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=32\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300dp31\u3088\u308a<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff2d\uff06\uff21\u306e\u52b9\u679c\u3092\u9ad8\u3081\u308b\u8a2d\u5099\u985e\u578b\u306e\u8ffd\u52a0<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u306e\u52b9\u679c\u3092\u9ad8\u3081\u308b\u8a2d\u5099\u3068\u3057\u3066\u65b0\u305f\u306b\u300c\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u8a2d\u5099\uff08\uff24\u985e\u578b\uff09\u300d\u304c\u8ffd\u52a0\u3055\u308c\u3001\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u3092\u524d\u63d0\u306b\u3001\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u306e\u5bfe\u8c61\u306b<span style=\"color: #b22222;\">\u300c\u8a08\u753b\u7d42\u4e86\u5e74\u5ea6\u306b\u4fee\u6b63\uff32\uff2f\uff21\u53c8\u306f\u6709\u5f62\u56fa\u5b9a\u8cc7\u7523\u56de\u8ee2\u7387\u304c\u4e00\u5b9a\u4ee5\u4e0a\u4e0a\u6607\u3059\u308b\u7d4c\u55b6\u529b\u5411\u4e0a\u8a08\u753b\uff08\u7d4c\u55b6\u8cc7\u6e90\u96c6\u7d04\u5316\u63aa\u7f6e\uff08\u4eee\u79f0\uff09\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308b\uff09\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u8a2d\u5099\u300d<\/span>\u304c\u52a0\u308f\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u7279\u5225\u63aa\u7f6e\u306e\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u305f\u3081\u3001\u9069\u7528\u306e\u524d\u63d0\u3068\u306a\u308b\u8a08\u753b\u8a8d\u5b9a\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u5de5\u696d\u4f1a\u306e\u8a3c\u660e\u66f8\u306e\u53d6\u5f97\u3068\u540c\u6642\u4e26\u884c\u3067\u8a08\u753b\u8a8d\u5b9a\u306b\u4fc2\u308b\u5be9\u67fb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u624b\u7d9a\u3092\u8fc5\u901f\u5316\u3059\u308b\u7b49\u306e\u67d4\u8edf\u5316\u304c\u56f3\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u4e0a\u8a18\u5bfe\u8c61\u8a2d\u5099\u306e\u8ffd\u52a0\u3068\u540c\u69d8\u306b\u4e2d\u5c0f\u4f01\u696d\u306e\uff2d\uff06\uff21\u3092\u63a8\u9032\u3059\u308b\u63aa\u7f6e\u3068\u3057\u3066\u4e2d\u5c0f\u4f01\u696d\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u304c\u3001\u8a73\u7d30\u306f\u4ed6\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09\uff08\uff12\uff09<\/strong>\u306e\u6539\u6b63\u5168\u4f53\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u56f3\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2461\u3011<\/strong><\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2021\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=30\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-218338\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-2.png\" alt=\"\" width=\"1746\" height=\"1036\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-2.png 1746w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-2-300x178.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-2-1024x607.png 1024w\" sizes=\"(max-width: 1746px) 100vw, 1746px\" \/><\/a><\/p>\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\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2021\/zeisei_k\/pdf\/zeiseikaisei.pdf#page=30\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\uff082021\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300dp29\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6539\u6b63\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306b\u3088\u308b\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/request\/meti\/03y_meti_k_26.pdf\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\uff09\u8981\u671b\u4e8b\u9805<\/a>\u300d\u306e\u3046\u3061\u3001\u300c\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u3092\u53c2\u8003\u306b\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304c\u5236\u5ea6\u306e\u5ef6\u9577\u3092\u8981\u671b\u3057\u305f\u72d9\u3044\u3068\u3001\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u672c\u7a0e\u5236\u306e\u9069\u7528\u5b9f\u7e3e\u3092\u307f\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u653f\u7b56\u76ee\u7684\u3068\u65bd\u7b56\u306e\u5fc5\u8981\u6027<\/strong><\/h4>\n<p>\u8981\u671b\u4e8b\u9805\u3067\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u306f\u653f\u7b56\u76ee\u7684\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\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>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\u5730\u57df\u306e\u7d4c\u6e08\u3084\u96c7\u7528\u3092\u652f\u3048\u3001\u6211\u304c\u56fd\u7d4c\u6e08\u5168\u4f53\u3092\u767a\u5c55\u3055\u305b\u308b\u91cd\u8981\u306a\u5f79\u5272\u3092\u62c5\u3063\u3066\u3044\u308b\u3002\u6210\u9577\u306e\u5e95\u4e0a\u3052\u306b\u5411\u3051\u3066\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u305d\u306e\u3046\u3048\u3067\u3001\u65bd\u7b56\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u8aac\u660e\u3057\u3066\u3044\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>\u4eba\u53e3\u6e1b\u5c11\u30fb\u5c11\u5b50\u9ad8\u9f62\u5316\u306e\u9032\u5c55\u306b\u4f34\u3046\u52b4\u50cd\u529b\u4eba\u53e3\u306e\u6e1b\u5c11\u3084\u56fd\u969b\u7af6\u4e89\u306e\u6fc0\u5316\u7b49\u3001\u4e2d\u5c0f\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u4e8b\u696d\u74b0\u5883\u306f\u53b3\u3057\u3055\u3092\u5897\u3057\u3066\u304a\u308a\u3001\u8db3\u4e0b\u3067\u306f\u751f\u7523\u6027\u304c\u4f4e\u8ff7\u3057\u3001\u4eba\u6750\u78ba\u4fdd\u3084\u4e8b\u696d\u306e\u6301\u7d9a\u7684\u767a\u5c55\u304c\u61f8\u5ff5\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u3002<\/p>\n<p>\u6628\u4eca\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u8db3\u4e0b\u306e\u7d4c\u6e08\u306f\u5927\u304d\u304f\u75db\u307f\u3001\u5148\u884c\u304d\u306e\u4e0d\u900f\u660e\u3055\u304b\u3089\u8a2d\u5099\u6295\u8cc7\u306b\u529b\u5f37\u3055\u304c\u6b20\u3051\u3066\u3044\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u3002\u305d\u306e\u3088\u3046\u306a\u72b6\u6cc1\u4e0b\u306b\u304a\u3044\u3066\u3082\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u3088\u308b\u7a4d\u6975\u7684\u306a\u8a2d\u5099\u6295\u8cc7\u30fb\u4e8b\u696d\u5c55\u958b\u7b49\u3092\u4fc3\u3059\u305f\u3081\u3001\u7279\u5225\u511f\u5374\u7b49\u306e\u7a0e\u5236\u4e0a\u306e\u5f37\u529b\u306a\u652f\u63f4\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u901a\u3058\u305f\u751f\u7523\u6027\u306e\u5411\u4e0a\u3092\u56f3\u308b\u3053\u3068\u304c\u4e0d\u53ef\u6b20\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u9069\u7528\u4ef6\u6570\u3068\u7a0e\u53ce\u306e\u6e1b\u5c11\u984d<\/strong><\/h4>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u66f8\u304b\u3089\u3001\u904e\u5e74\u5ea6\u306b\u304a\u3051\u308b\u300c\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u9069\u7528\u5b9f\u7e3e\u3092\u5f15\u7528\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u9069\u7528\u5b9f\u7e3e\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-218341\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-3.png\" alt=\"\u9069\u7528\u4ef6\u6570 \u6e1b\u53ce\u984d \u5e73\u621028\u5e74\u5ea6 73,705\u4ef6\u3000 1,182\u5104\u5186 \u5e73\u621029\u5e74\u5ea6 67,035\u4ef6\u3000 883\u5104\u5186 \u5e73\u621030\u5e74\u5ea6 54,634\u4ef6\u3000 573\u5104\u5186\" width=\"450\" height=\"119\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-3.png 894w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-3-300x79.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" 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title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/request\/meti\/03y_meti_k_27.pdf\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u66f8<\/a>\u304b\u3089\u5f15\u7528\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u9069\u7528\u5b9f\u7e3e\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-218337\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/12\/sokuho-r3taikosetsubi1-4.png\" alt=\"\u9069\u7528\u4ef6\u6570 \u6e1b\u53ce\u984d \u5e73\u621028\u5e74\u5ea6 4,500\u4ef6\u3000 21\u5104\u5186 \u5e73\u621029\u5e74\u5ea6 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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>\u5730\u57df\u7d4c\u6e08\u306e\u4e2d\u6838\u3092\u62c5\u3046\u4e2d\u5c0f\u4f01\u696d\u3092\u53d6\u308a\u5dfb\u304f\u72b6\u6cc1\u306f\u3001\u307e\u3059\u307e\u3059\u53b3\u3057\u3055\u3092\u5897\u3057\u3066\u304a\u308a\u3001\u30dd\u30b9\u30c8\u30b3\u30ed\u30ca\u3092\u898b\u636e\u3048\u3066\u3001\u751f\u7523\u6027\u306e\u5411\u4e0a\u3084\u7d4c\u55b6\u57fa\u76e4\u306e\u5f37\u5316\u3092\u652f\u63f4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u4fc2\u308b\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u53ca\u3073\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u306e\u9069\u7528\u671f\u9650\u3092\uff12\u5e74\u5ef6\u9577\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5546\u696d\u30fb\u30b5\u30fc\u30d3\u30b9\u696d\u30fb\u8fb2\u6797\u6c34\u7523\u696d\u6d3b\u6027\u5316\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u5bfe\u8c61\u696d\u7a2e\u3092\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306b\u7d71\u5408\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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>\u4e0e\u515a\u306b\u3088\u308b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u304c12\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u3001\u540c\u670821\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u3002\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u5236\u5ea6\u306e\u7d71\u5408\u7b49\u898b\u76f4\u3057\u306e\u3046\u3048\u3067\u9069\u7528\u5e74\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u4e3b\u306a\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u307e\u3068\u3081\u305f\u3044\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":[115,483,709,454],"backnumber":[2075],"series":[769],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-27 08:26:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/218308"}],"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=218308"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/218308\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=218308"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=218308"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=218308"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=218308"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=218308"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}