{"id":219302,"date":"2021-01-14T10:19:26","date_gmt":"2021-01-14T01:19:26","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=219302"},"modified":"2021-02-04T19:47:21","modified_gmt":"2021-02-04T10:47:21","slug":"income-article-506","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-506\/","title":{"rendered":"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff3159\u3011\u300c\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306e\u58f2\u8cb7\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u671f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u91d1\u878d<\/span>\u30fb<span style=\"color: #006400;\">\u6295\u8cc7<\/span>\u5546\u54c1<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u7a0e\u52d9<\/span><span style=\"color: #cd853f;\">\uff31<\/span><span style=\"color: #808080;\">\uff06<\/span><span style=\"color: #006400;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff3159\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306e\u58f2\u8cb7\u306b\u4fc2\u308b\u53ce\u76ca\u306e\u8a8d\u8b58\u6642\u671f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">PwC\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u91d1\u878d\u90e8\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u897f\u5ddd\u3000\u771f\u7531\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/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:#CD853F;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFDAB9;\"><\/div>\n<p>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u3001\u6628\u5e74\u3088\u308a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u58f2\u8cb7\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5f53\u5e74\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u5e74\u672b\u307e\u3067\u53d6\u5f15\u3057\u3066\u3044\u305f\u305f\u3081\u306b\u3001\u5f15\u6e21\u65e5\u304c\u7fcc\u5e74\u306b\u306a\u3063\u305f\u3082\u306e\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u5374\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\u3002\u3069\u306e\u3088\u3046\u306b\u5f53\u5e74\u306e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u3079\u304d\u304b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/21kasou.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u306e\u6697\u53f7\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8<\/a>\u300d\u306f\u63d0\u51fa\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/kinyuqa59-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-219313\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/01\/kinyuqa59-1.png\" alt=\"\" width=\"550\" height=\"152\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/kinyuqa59-1.png 1663w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/kinyuqa59-1-300x83.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/01\/kinyuqa59-1-1024x283.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6697\u53f7\u901a\u8ca8\u4ea4\u63db\u696d\u8005\u3078\u306e\u624b\u6570\u6599\u7b49\u306f\u8003\u616e\u3057\u3066\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/div><!--more--><\/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:#006400;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#66CDAA;\"><\/div>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u308a\u751f\u3058\u305f\u96d1\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3067\u3059\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7d04\u5b9a\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3068\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25cf<\/span><span style=\"color: #006400;\">\u25cb<\/span> \u691c \u8a0e <span style=\"color: #cd853f;\">\u25cb<\/span><\/strong><strong><span style=\"color: #006400;\">\u25cf<\/span><\/strong><\/h4>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6697\u53f7\u8cc7\u7523\uff08\u4eee\u60f3\u901a\u8ca8\uff09\u306e\u58f2\u5374\u306b\u3088\u308a\u751f\u3058\u305f\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u6642\u671f<\/strong><\/h4>\n<p>\u6697\u53f7\u8cc7\u7523\uff08\u8cc7\u91d1\u6c7a\u6e08\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff12\u6761\u7b2c\uff15\u9805\u306b\u898f\u5b9a\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u96d1\u6240\u5f97\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u96d1\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306f\u3001\u305d\u306e\u53ce\u5165\u306e\u614b\u69d8\u306b\u5fdc\u3058\u3066\u3001\u4ed6\u306e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u53c8\u306f\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u5224\u5b9a\u3057\u305f\u65e5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u3001\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u53ce\u5165\u306e\u614b\u69d8\u306b\u306f\u69d8\u3005\u306a\u3082\u306e\u304c\u3042\u308a\u5f97\u308b\u305f\u3081\u3001\u4ed6\u306e\uff19\u7a2e\u985e\u306e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u6e96\u305a\u308b\u3068\u3044\u3046\u8da3\u65e8\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308b\u53ce\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306e\u3001\u5f53\u8a72\u53ce\u76ca\u306f\u3001\u6697\u53f7\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u3001\u305d\u308c\u3092\u58f2\u5374\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u5024\u4e0a\u304c\u308a\u76ca\u3067\u3042\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u6642\u671f\u306e\u53d6\u6271\u3044\u306b\u6e96\u305a\u308b\u306e\u304c\u76f8\u5f53\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u3001\u8b72\u6e21\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u304c\u539f\u5247\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u305d\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u306b\u3088\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u308a\u751f\u3058\u305f\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7d04\u5b9a\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3068\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u3053\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\">\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf#page=12\" target=\"_blank\">\u554f\uff17<\/a>\u306b\u304a\u3044\u3066\u3082\u3001\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308a\u751f\u3058\u305f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u8cb7\u306b\u3088\u308a\u751f\u3058\u305f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3057\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u8b72\u6e21\u539f\u4fa1\u3001\u58f2\u5374\u306b\u969b\u3057\u3066\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u696d\u8005\u306b\u652f\u6255\u3063\u305f\u624b\u6570\u6599\u7b49\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u8b72\u6e21\u539f\u4fa1\u306f\u3001\u305d\u306e\u5e74\uff11\u6708\uff11\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u4fa1\u984d\u3068\u305d\u306e\u5e74\u4e2d\u306b\u53d6\u5f97\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u7dcf\u984d\u306e\u5408\u8a08\u984d\u304b\u3089\u3001\u305d\u306e\u5e7412\u670831\u65e5\u306b\u304a\u3044\u3066\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u4fa1\u984d\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u4fa1\u984d\u306f\u3001\u7dcf\u5e73\u5747\u6cd5\u3068\u79fb\u52d5\u5e73\u5747\u6cd5\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3092\u9078\u629e\u3057\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u6cd5\u5b9a\u8a55\u4fa1\u65b9\u6cd5\u306f\u7dcf\u5e73\u5747\u6cd5\u3067\u3059\u306e\u3067\u3001\u7d0d\u7a0e\u8005\u304c\u9078\u5b9a\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7dcf\u5e73\u5747\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u672c\u4ef6\u3078\u306e\u3042\u3066\u306f\u3081<\/strong><\/h4>\n<p>\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u3088\u308a\u751f\u3058\u305f\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u7d04\u5b9a\u65e5\u304c12\u670831\u65e5\u3001\u5f15\u6e21\u65e5\u304c\u7fcc\u5e74\uff11\u6708\uff12\u65e5\u3067\u3042\u308b\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u5374\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u542b\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u3063\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u58f2\u5374\u306b\u4fc2\u308b\u7d04\u5b9a\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u3068\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u5f53\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5f15\u6e21\u65e5\u304c\u7fcc\u5e74\uff11\u6708\uff12\u65e5\u3067\u3042\u308b\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u5374\u53ce\u5165\u3092\u7fcc\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u542b\u3081\u308b\u5834\u5408\u306e\u3001\u5f53\u5e74\u306b\u304a\u3051\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\uff08\u7dcf\u5e73\u5747\u6cd5\uff09\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u7dcf\u53ce\u5165\u91d1\u984d<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 10px;\">650,000\u5186 \uff0b 2,500,000\u5186 \uff1d 3,150,000\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u8b72\u6e21\u539f\u4fa1<\/p>\n<p style=\"padding-left: 15px; margin-bottom: 10px;\">\uff08\uff081,000,000\u5186 \uff0b 2,550,000\u5186 \uff0b 1,200,000\u5186\uff09\u00f7 \uff16\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\uff09\u00d7 \uff13\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3 \uff1d 2,374,999\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2462<\/span>\u3000\u6240\u5f97\u91d1\u984d<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span> \uff0d <span style=\"color: #4682b4;\">\u2461<\/span> \uff1d 775,001\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\uff09\u3011<\/span><\/p>\n<p>\u6240\u6cd5\u7b2c36\u6761\u3001\u7b2c48\u6761\u306e\uff12<br \/>\n\u6240\u4ee4\u7b2c119\u6761\u306e\uff12\u3001\u7b2c119\u6761\u306e\uff15\u3001\u7b2c119\u6761\u306e\uff16<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/01.htm#a-01\" target=\"_blank\">\u6240\u57fa\u901a36-12\u300136-14<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u3001\u6628\u5e74\u3088\u308a\u30d3\u30c3\u30c8\u30b3\u30a4\u30f3\u306e\u58f2\u8cb7\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5f53\u5e74\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u4e88\u5b9a\u3067\u3059\u3002\u5e74\u672b\u307e\u3067\u53d6\u5f15\u3057\u3066\u3044\u305f\u305f\u3081\u306b\u3001\u5f15\u6e21\u65e5\u304c\u7fcc\u5e74\u306b\u306a\u3063\u305f\u3082\u306e\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u5374\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304b\u3002\u3069\u306e\u3088\u3046\u306b\u5f53\u5e74\u306e\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u3079\u304d\u304b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[653,375,377,397,519],"backnumber":[2078],"series":[915],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:32:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/219302"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=219302"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/219302\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=219302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=219302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=219302"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=219302"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=219302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}