{"id":223153,"date":"2021-02-25T13:03:03","date_gmt":"2021-02-25T04:03:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=223153"},"modified":"2021-05-17T11:17:16","modified_gmt":"2021-05-17T02:17:16","slug":"corporation-report-151","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-151\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u901a\u9054\u53d7\u3051\u300c\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u95a2\u4fc2\uff31\uff06\uff21\u300d\u53ca\u3073\u8da3\u65e8\u8aac\u660e\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u5f8c\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u6cd5\u4eba\u7a0e\uff08\u7533\u544a\u8abf\u6574\u7b49\uff09\u306e\u53d6\u6271\u3044\u3092\u4e8b\u4f8b\u3067\u793a\u3059\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: 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-15px;\"><strong>\uff11\u3000\u30d1\u30d6\u30b3\u30e1\u3092\u7d4c\u3066\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e7412\u670815\u65e5\u304b\u3089\u7d04\uff11\u30f6\u6708\u9593\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u3066\u3044\u305f\u300c\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u4ee5\u4e0b\u300c\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u300d\uff09\u307b\u304b\uff11\u4ef6\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u300d\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff12\u670810\u65e5\u3001\u8efd\u5fae\u306a\u4fee\u6b63\u3092\u7d4c\u3066\u6b63\u5f0f\u306b\u516c\u8868\u3055\u308c\u305f\u3002<!--more--><\/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\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/kaisei\/2103xx\/index.htm\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/shinkoku\/kaisei\/2102xx\/index.htm\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u203b\u300c<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/public-comment.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCM1040&amp;id=410020072&amp;Mode=1\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u307b\u304b\uff11\u4ef6\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u516c\u52df\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d\uff08e-Gov\u30fb\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\uff09<\/p>\n<\/div><\/div>\n<p>\u4eca\u56de\u306e\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u6539\u6b63\u306e\u76ee\u7684\u306f\u3001\u4eee\u306b\u3001\u6cd5\u4eba\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u524d\u306e\u3088\u3046\u306b\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3068\u3057\u3066\u533a\u5206\u3057\u305f\u91d1\u984d\u304c\u3042\u3063\u3066\u3082\u3001\u7a0e\u52d9\u4e0a\u306f\u305d\u306e\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u91d1\u984d\u3092\u53d6\u5f15\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u7b97\u5165\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u3067\u3042\u308b\u3002\u307b\u304b\uff11\u4ef6\u3068\u306f\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u901a\u9054\u3092\u6307\u3057\u3001\u540c\u69d8\u306e\u76ee\u7684\u306e\u6539\u6b63\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306e\u80cc\u666f\u306b\u3064\u3044\u3066\u306f\u3001\u30d1\u30d6\u30b3\u30e1\u6bb5\u968e\u306b\u304a\u3051\u308b\u4e0b\u8a18\u62d9\u7a3f\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u3078\u306e\u5f71\u97ff\u304b\u3089\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u7b49\u306e\u6539\u6b63\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\uff5e\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u7b49\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-54\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u7b49\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u8a08\u7b97\u3078\u306e\u5f71\u97ff\u304b\u3089\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u7b49\u306e\u6539\u6b63\u6848\u304c\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u308b\uff5e\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u7b49\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u306e\u767a\u9063\u306b\u4f34\u3046\u95a2\u9023\uff12\u60c5\u5831\u306e\u516c\u8868<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u901a\u9054\u306e\u8da3\u65e8\u8aac\u660e<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u6539\u6b63\u901a\u9054\u767a\u9063\u3092\u53d7\u3051\u3001\uff12\u670819\u65e5\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u306e\u8da3\u65e8\u8aac\u660e\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/210209\/index.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\uff12\u6708\uff19\u65e5\u4ed8\u8ab2\u6cd5\uff12\uff0d\uff16\u300c\u300e\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300f\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u8da3\u65e8\u8aac\u660e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u300c\u8da3\u65e8\u8aac\u660e\u300d\u3067\u306f\u3001\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u306b\u304a\u3044\u3066\u6539\u6b63\u30fb\u5ec3\u6b62\u30fb\u65b0\u8a2d\u306e\u3042\u3063\u305f\u9805\u76ee\u3054\u3068\u306b\u3001\u4f55\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u304b\u3001\u65e7\u7d4c\u7406\u901a\u9054\u304b\u3089\u306e\u5909\u66f4\u5185\u5bb9\u3001\u5ec3\u6b62\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u306f\u5ec3\u6b62\u306e\u7406\u7531\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4ee4\u548c\uff13\u5e74\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u95a2\u4fc2\uff31\uff06\uff21<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09<\/strong>\u306e\u516c\u8868\u306b\u5408\u308f\u305b\u3066\u3001\u6539\u6b63\u5f8c\u306e\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u3092\u57fa\u306b\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3068\u7533\u544a\u8abf\u6574\u3092\u4e8b\u4f8b\uff08\u5168\uff19\u554f\uff09\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09\u3002\u306a\u304a\u300c\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u300d\u3068\u3044\u3046\u7565\u79f0\u306f\u3053\u306e\uff31\uff06\uff21\uff3b\u51e1\u4f8b\uff3d\u306b\u304a\u3044\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/index.htm\" target=\"_blank\">\u300c\u4ee4\u548c\uff13\u5e74\u6539\u6b63\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u95a2\u4fc2\uff31\uff06\uff21\u300d\u3092\u63b2\u8f09\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff13\u3000\uff31\uff06\uff21\u3067\u306f\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u6240\u5f97\u8a08\u7b97\u3092\u5177\u4f53\u7684\u306b\u89e3\u8aac<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u5efa\u7269\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u53d6\u5f97\u3057\u305f\u5e97\u8217\u7528\u5efa\u7269\u306b\u3064\u304d\u3001\u652f\u6255\u5bfe\u4fa1\u306e110\u5206\u306e10\u3092\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3068\u3057\u3066\u533a\u5206\u3057\u3066\u7d4c\u7406\u3057\u3001\u6c7a\u7b97\u6642\u306b\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3092\u96d1\u640d\u5931\u306b\u632f\u308a\u66ff\u3048\u305f\u5834\u5408\u306e\u5225\u8868\u56db\u3001\u5225\u8868\u4e94\uff08\u4e00\uff09\u306e\u8a18\u8f09\u306e\u4ed5\u65b9\u304c\u5177\u4f53\u7684\u306b\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/06.htm\" target=\"_blank\">\u554f\uff15<\/a>\uff09\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u3067\u306f\u3001\u3053\u306e\u96d1\u640d\u5931\u306e\u984d\u306f\u3001\u672c\u6765\u306f\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3059\u3079\u304d\u3082\u306e\u3067\u3042\u308b\u306e\u3067\u3001<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u511f\u5374\u9650\u5ea6\u984d\u8a08\u7b97\u306f\u96d1\u640d\u5931\u306e\u984d\u3092\u5efa\u7269\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u3081\u3066\u884c\u3046<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u96d1\u640d\u5931\u306e\u8a08\u4e0a\u984d\u306f\u3001\u300c\u511f\u5374\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u91d1\u984d\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u3001\u511f\u5374\u9650\u5ea6\u8d85\u904e\u984d\u90e8\u5206\u3092\u5225\u8868\u56db\u3001\u5225\u8868\u4e94\uff08\u4e00\uff09\u3067\u52a0\u7b97<\/p>\n<\/div>\n\u3068\u3044\u3046\u7533\u544a\u8abf\u6574\u3092\u884c\u3046\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\uff16\u5e74\u9593\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u4ed5\u5165\u7a0e\u984d\u76f8\u5f53\u984d\u306e\u4e00\u5b9a\u5272\u5408\u3092\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3068\u307f\u306a\u3059\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u5185\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u3082\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/09.htm\" target=\"_blank\">\u554f\uff18<\/a>\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/10.htm\" target=\"_blank\">\u554f\uff19<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4ea4\u969b\u8cbb\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4ea4\u969b\u8cbb\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306f\u3001\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u63aa\u6cd561\u306e\uff14\uff09\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3059\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306e\u540c\u5236\u5ea6\u306e\u5728\u308a\u65b9\u306f\u3001\uff31\uff06\uff21\u516c\u8868\u6642\u70b9\u3067\u306f\u4e0d\u660e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\uff31\uff06\uff21\u3067\u306f\u3001\u4eee\u306b\u73fe\u884c\u5236\u5ea6\u306e\u307e\u307e\u5ef6\u9577\u3055\u308c\u305f\u5834\u5408\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u652f\u6255\u3063\u305f\u98f2\u98df\u4ee3\u306b\u3064\u304d\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3092\u533a\u5206\u3057\u3066\u7d4c\u7406\u3057\u305f\u3068\u304d\u306e\u4ea4\u969b\u8cbb\u306e\u984d\u306e\u8a08\u7b97\u3084\u3001\u4ea4\u969b\u8cbb\u304b\u3089\u9664\u304b\u308c\u308b\u98f2\u98df\u8cbb\u306e\u91d1\u984d\u57fa\u6e96\u3067\u3042\u308b5,000\u5186\u4ee5\u4e0b\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u3082\u8a00\u53ca\u3057\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/08.htm\" target=\"_blank\">\u554f\uff17\uff3b\u53c2\u8003\uff3d<\/a>\uff09\u3002<\/p>\n<p>\u5168\uff19\u554f\u306e\u9805\u76ee\u53ca\u3073\u30ea\u30f3\u30af\u5148\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #333399;\">\u2014 \u53c2 \u8003 \u30fc<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u4ee4\u548c\uff13\u5e74\uff12\u6708\u306e\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u306e\u6539\u6b63\u306e\u8da3\u65e8<\/strong><\/h4>\n<div>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/01.htm\" target=\"_blank\">\u554f\uff11\u3000\u4ee4\u548c\uff13\u5e74\uff12\u6708\u306e\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u306e\u6539\u6b63\u306e\u8da3\u65e8<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/02.htm\" target=\"_blank\">\u554f\uff12\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\uff08\u4ee4\u548c11\u5e7410\u6708\uff5e\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/03.htm\" target=\"_blank\">\u554f\uff13\u3000\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u4e2d\uff08\u4ee4\u548c\uff15\u5e7410\u6708\uff5e\u4ee4\u548c\uff18\u5e74\uff19\u6708\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/04.htm\" target=\"_blank\">\u554f\uff14\u3000\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u4e2d\uff08\u4ee4\u548c\uff18\u5e7410\u6708\uff5e\u4ee4\u548c11\u5e74\uff19\u6708\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u4f1a\u8a08\u4e0a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u524d\u306e\u91d1\u984d\u3067\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/05.htm\" target=\"_blank\">\u3007\u2003\u4f1a\u8a08\u4e0a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u524d\u306e\u91d1\u984d\u3067\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<div>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/06.htm\" target=\"_blank\">\u554f\uff15\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\uff08\u4ee4\u548c11\u5e7410\u6708\uff5e\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/07.htm\" target=\"_blank\">\u554f\uff16\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\uff08\u4ee4\u548c11\u5e7410\u6708\uff5e\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u68da\u5378\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/08.htm\" target=\"_blank\">\u554f\uff17\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\uff08\u4ee4\u548c11\u5e7410\u6708\uff5e\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u7d4c\u8cbb\u7b49\u3092\u652f\u51fa\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/09.htm\" target=\"_blank\">\u554f\uff18\u3000\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u4e2d\uff08\u4ee4\u548c\uff15\u5e7410\u6708\uff5e\u4ee4\u548c\uff18\u5e74\uff19\u6708\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<p style=\"padding-left: 30px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/shouhizei_faq\/10.htm\" target=\"_blank\">\u554f\uff19\u3000\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u4e2d\uff08\u4ee4\u548c\uff18\u5e7410\u6708\uff5e\u4ee4\u548c11\u5e74\uff19\u6708\uff09\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044<\/a><\/p>\n<\/div>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff12\u5e7412\u670815\u65e5\u304b\u3089\u7d04\uff11\u30f6\u6708\u9593\u30d1\u30d6\u30b3\u30e1\u306b\u4ed8\u3055\u308c\u3066\u3044\u305f\u300c\u6d88\u8cbb\u7a0e\u6cd5\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u6cd5\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff08\u4ee5\u4e0b\u300c\u6d88\u8cbb\u7a0e\u7d4c\u7406\u901a\u9054\u300d\uff09\u307b\u304b\uff11\u4ef6\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff12\u670810\u65e5\u3001\u8efd\u5fae\u306a\u4fee\u6b63\u3092\u7d4c\u3066\u6b63\u5f0f\u306b\u516c\u8868\u3055\u308c\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":[370,185,177,167,179,289],"tags":[343,420,675,335,610,521,351],"backnumber":[2084],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 01:57:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223153"}],"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=223153"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/223153\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=223153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=223153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=223153"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=223153"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=223153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}