{"id":225915,"date":"2021-04-08T10:20:58","date_gmt":"2021-04-08T01:20:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225915"},"modified":"2025-09-30T14:29:31","modified_gmt":"2025-09-30T05:29:31","slug":"consumption-article-162","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-162\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u3092\u3059\u308b\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<span style=\"color: #666699;\">\uff31<\/span><span style=\"font-size: 20px; color: #999999;\">\uff06<\/span><span style=\"color: #cd5c5c;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u3092\u3059\u308b\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #666699; background-color: #e6f8fa; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 20px;\">\u79c1\u306f\u98f2\u98df\u5e97\u3092\u7d4c\u55b6\u3057\u3066\u3044\u307e\u3059\u3002\u958b\u696d\u5f53\u521d\u306e\u4e00\u5b9a\u671f\u9593\u3092\u9664\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u3082\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u65e2\u306b\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u6765\u5e97\u3055\u308c\u308b\u304a\u5ba2\u69d8\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u63a5\u5f85\u3001\u8077\u5834\u306e\u89aa\u7766\u4f1a\u306a\u3069\u30d3\u30b8\u30cd\u30b9\u3067\u5229\u7528\u3059\u308b\u304a\u5ba2\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u5229\u7528\u306e\u304a\u5ba2\u69d8\u304b\u3089\u306f\u300c\uff08\u7d4c\u8cbb\u7cbe\u7b97\u3059\u308b\u306e\u3067\uff09\u9818\u53ce\u66f8\u3092\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u307e\u3059\u3002\u79c1\u305f\u3061\u306e\u3088\u3046\u306a\u304a\u5e97\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:2px;border-color:#666699;\"><\/div>\n<p style=\"margin-bottom: 15px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u672c\u6587\u4e2d\u306b\u7279\u306b\u8a18\u8f09\u304c\u306a\u3044\u9650\u308a\u3001\u6cd5\u4eba\u30fb\u500b\u4eba\u4e8b\u696d\u8005\u5171\u901a\u3067\u3059\u3002<!--more--><\/span><\/p>\n<div style=\"padding: 10px; border: 3px double #800000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u3014\u30dd\u30a4\u30f3\u30c8\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -15px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u5426\u304b\u3067\u58f2\u4e0a\u5148\u304b\u3089\u9078\u5225\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u3001\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u898b\u76f4\u3057\u7b49\u306e\u6e96\u5099\u304c\u5fc5\u8981\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u767b\u9332\u4e8b\u9805\u304c\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u516c\u958b\u3055\u308c\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u767b\u9332\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u306f\u4efb\u610f\u3067\u3042\u308b\u3002<\/strong><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffede6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u5426\u304b\u3067\u58f2\u4e0a\u5148\u304b\u3089\u9078\u5225\u3055\u308c\u308b\u6050\u308c<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3078\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u304c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u3044\u308f\u3086\u308b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\uff09\u300d\u306b\u5909\u308f\u308a\u307e\u3059\u3002<strong><span style=\"color: #666699;\">\u3010\uff31\u3011<\/span><\/strong>\u306e\u3088\u3046\u306b\u98f2\u98df\u5e97\u3092\u30d3\u30b8\u30cd\u30b9\u3067\u5229\u7528\u3057\u305f\u304a\u5ba2\u69d8\u306f\u3001\u98f2\u98df\u4ee3\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u305f\u3081\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u8a72\u5f53\u3059\u308b\u9818\u53ce\u66f8\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u4ea4\u4ed8\u3067\u304d\u308b\u306e\u306f\u767b\u9332\u3092\u53d7\u3051\u305f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u307f<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306f\u7a0e\u52d9\u7f72\u9577\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u3057\u304b\u4ea4\u4ed8\u3067\u304d\u307e\u305b\u3093\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u767b\u9332\u3092\u53d7\u3051\u306a\u3044\u9650\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306f\u4ea4\u4ed8\u3067\u304d\u306a\u3044\u306e\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff11<\/a>\uff09\u3002<\/p>\n<p><strong><span style=\"color: #666699;\">\u3010\uff31\u3011<\/span><\/strong>\u306e\u3088\u3046\u306a\u98f2\u98df\u4ee3\u306f\u6bd4\u8f03\u7684\u5c11\u984d\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u3088\u308a\u9ad8\u984d\u306a\u4ed5\u5165\u3084\u5916\u6ce8\u306e\u53d6\u5f15\u5148\u306e\u9078\u5b9a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u306a\u3044\u53d6\u5f15\u5148\uff08\u4e00\u5b9a\u306e\u7d4c\u904e\u63aa\u7f6e\u3042\u308a\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=159\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f110<\/a>\uff09\u3088\u308a\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u53d6\u5f15\u5148\u304c\u512a\u5148\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/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\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u8ee2\u5ac1\u62d2\u5426\u7b49\u3092\u3059\u308b\u3053\u3068\u306f\u3001\u72ec\u5360\u7981\u6b62\u6cd5\u3084\u4e0b\u8acb\u6cd5\u306e\u898f\u5236\u5bfe\u8c61\u3068\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u3010\u53c2\u8003\u3011\u3000\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u300c<a title=\"\u516c\u6b63\u53d6\u5f15\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jftc.go.jp\/tenkataisaku\/tenka-shikko-QandA.html\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u8ee2\u5ac1\u5bfe\u7b56\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u5931\u52b9\u5f8c\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306e\u8ee2\u5ac1\u62d2\u5426\u7b49\u306e\u884c\u70ba\u306b\u4fc2\u308b\u72ec\u5360\u7981\u6b62\u6cd5\u53ca\u3073\u4e0b\u8acb\u6cd5\u306e\u8003\u3048\u65b9\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d<\/span><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u3001\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u898b\u76f4\u3057\u7b49\u6e96\u5099\u304c\u5fc5\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u767b\u9332\u306e\u7533\u8acb<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u4ea4\u4ed8\u3057\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff11<\/a>\uff09\u3002\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u306f\u6b21\u56de\u4ee5\u964d\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u98f2\u98df\u5e97\u306f\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3068\u3044\u3046\u9069\u683c\u8acb\u6c42\u66f8\u3088\u308a\u3082\u8a18\u8f09\u4e8b\u9805\u304c\u7c21\u6613\u306a\u3082\u306e\u306e\u4ea4\u4ed8\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=48\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f25<\/a>\uff09\u304c\u3001\u73fe\u5728\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3088\u308a\u3082\u8a18\u8f09\u4e8b\u9805\u304c\u5897\u3048\u307e\u3059\u3002\u8a18\u8f09\u4e8b\u9805\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u306a\u304a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4e0b\u7dda\u90e8\u5206<\/span>\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=83\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f56<\/a>\uff09\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u30a4\uff0e<\/strong><\/span>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073<span style=\"border-bottom: solid 1px #B22222;\">\u767b\u9332\u756a\u53f7<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u30ed\uff0e<\/strong><\/span>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u30cf\uff0e<\/strong><\/span>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u30cb\uff0e<\/strong><\/span>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u91d1\u984d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u30db\uff0e<\/strong><\/span><span style=\"border-bottom: solid 1px #B22222;\">\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u53c8\u306f\u9069\u7528\u7a0e\u7387<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u767b\u9332\u4e8b\u9805\u304c\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u516c\u958b<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u516c\u8868\u306e\u76ee\u7684<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u4e8b\u9805\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u901a\u3058\u3066\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u516c\u8868\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u7279\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306a\u3069\u3067\u3001\u516c\u8868\u306b\u62b5\u6297\u3092\u611f\u3058\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u516c\u8868\u306e\u76ee\u7684\u306f\u3001\u516c\u8868\u4e8b\u9805\u306e\u95b2\u89a7\u3092\u901a\u3058\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4f5c\u6210\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=43\" target=\"_blank\" rel=\"noopener\">\u554f20<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u516c\u8868\u4e8b\u9805<\/strong><\/h4>\n<p>\u516c\u8868\u4e8b\u9805\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u56fd\u5916\u4e8b\u696d\u8005\u306b\u95a2\u3059\u308b\u3082\u306e\u306f\u7701\u7565\uff09\u3002\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u4f4f\u6240\u5730\u3092\u516c\u8868\u3057\u306a\u3044\u306a\u3069\u4e00\u5b9a\u306e\u914d\u616e\u304c\u3055\u308c\u3066\u3044\u307e\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:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30a4\uff0e<\/span><\/strong>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30ed\uff0e<\/span><\/strong>\u767b\u9332\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30cf\uff0e<\/span><\/strong>\u767b\u9332\u53d6\u6d88\u5e74\u6708\u65e5\u3001\u767b\u9332\u5931\u52b9\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30cb\uff0e<\/span><\/strong>\u6cd5\u4eba\uff08\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u5e97\u53c8\u306f\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u30db\uff0e<\/span><\/strong>\u4e3b\u305f\u308b\u5c4b\u53f7\u3084\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\uff08\u500b\u4eba\u4e8b\u696d\u8005\u7b49\u3067\u516c\u8868\u306e\u7533\u51fa\u304c\u3042\u3063\u305f\u5834\u5408\uff09<\/p>\n<\/div>\n<p>\u4e3b\u305f\u308b\u5c4b\u53f7\u3084\u4e3b\u305f\u308b\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u516c\u8868\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306e\u7533\u51fa\u306f\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u4e8b\u9805\u306e\u516c\u8868\uff08\u5909\u66f4\uff09\u7533\u51fa\u66f8\u300d\u306b\u3088\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u3001\u7533\u51fa\u66f8\u306e\u66f8\u5f0f\u3092\u542b\u3081\u7533\u51fa\u306e\u65b9\u6cd5\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u306b\u95a2\u3057\u3066\u3001\u65e7\u59d3\u3084\u901a\u79f0\u306e\u4f7f\u7528\u306e\u53ef\u5426\u306b\u3064\u3044\u3066\u3082\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\uff08\u4ee4\u548c\uff13\u5e74\uff17\u6708\u6539\u8a02\uff09\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u306b\u95a2\u3057\u3066\u3001\u65e7\u59d3\u3084\u901a\u79f0\u3092\u6c0f\u540d\u3068\u3057\u3066\u516c\u8868\u3001\u53c8\u306f\u3053\u308c\u3089\u3092\u6c0f\u540d\u3068\u4f75\u8a18\u3057\u3066\u516c\u8868\u3059\u308b\u65b9\u6cd5\u304c\u660e\u3089\u304b\u306b\u306a\u308a\u307e\u3057\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=26\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff12<\/a>\uff09\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u65e7\u59d3\u3084\u901a\u79f0\u306e\u767b\u9332\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/invoice_shinei11.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u4e8b\u9805\u306e\u516c\u8868\uff08\u5909\u66f4\uff09\u7533\u51fa\u66f8<\/a>\u300d\u306b\u3088\u3063\u3066\u884c\u3044\u307e\u3059\u3002\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/invoice_shinei11.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u4e8b\u9805\u306e\u516c\u8868\uff08\u5909\u66f4\uff09\u7533\u51fa\u66f8<\/a>\u300d\u306e\u69d8\u5f0f\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u306e\u6539\u8a02\u3068\u540c\u6642\u306b\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u8a73\u7d30\u306f\u9023\u8f09\u3010\u7b2c\uff16\u56de\u3011\u4ee5\u964d\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/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:#FF0000;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2021\/8\/17\u3015<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff13\u5e74\uff17\u6708\u6539\u8a02\uff09\u300d\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57<\/span>\u90e8\u5206\u306e\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u767b\u9332\u3059\u308b\u304b\u3057\u306a\u3044\u304b\u306f\u4efb\u610f<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b\u306f\u4efb\u610f\u3067\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=34\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f11<\/a>\uff09\u304c\u3001\u98f2\u98df\u5e97\u306e\u3088\u3046\u306a\u6d88\u8cbb\u8005\u304c\u4e3b\u305f\u308b\u58f2\u4e0a\u5148\u3067\u3042\u308b\u4e8b\u696d\u8005\u3082\u767b\u9332\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002\u4e0a\u306e<strong>\uff08\uff12\uff09<\/strong>\u3001<strong>\uff08\uff13\uff09<\/strong>\u3067\u793a\u3057\u305f\u3088\u3046\u306a\u6e96\u5099\u306e\u624b\u9593\u3084\u516c\u958b\u3078\u306e\u62b5\u6297\u611f\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u30d3\u30b8\u30cd\u30b9\u5229\u7528\u306e\u304a\u5ba2\u69d8\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306b\u4ea4\u4ed8\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u306e\u65b9\u304c\u5927\u304d\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff15\u5e74\uff14\u6708\u6539\u8a02\uff09<\/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>\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u79c1\u306f\u98f2\u98df\u5e97\u3092\u7d4c\u55b6\u3057\u3066\u3044\u307e\u3059\u3002\u958b\u696d\u5f53\u521d\u306e\u4e00\u5b9a\u671f\u9593\u3092\u9664\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u3082\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u65e2\u306b\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u6765\u5e97\u3055\u308c\u308b\u304a\u5ba2\u69d8\u304c\u591a\u3044\u3067\u3059\u304c\u3001\u63a5\u5f85\u3001\u8077\u5834\u306e\u89aa\u7766\u4f1a\u306a\u3069\u30d3\u30b8\u30cd\u30b9\u3067\u5229\u7528\u3059\u308b\u304a\u5ba2\u69d8\u3082\u3044\u3089\u3063\u3057\u3083\u3044\u307e\u3059\u3002\u30d3\u30b8\u30cd\u30b9\u5229\u7528\u306e\u304a\u5ba2\u69d8\u304b\u3089\u306f\u300c\uff08\u7d4c\u8cbb\u7cbe\u7b97\u3059\u308b\u306e\u3067\uff09\u9818\u53ce\u66f8\u3092\u304f\u3060\u3055\u3044\u300d\u3068\u8a00\u308f\u308c\u307e\u3059\u3002\u79c1\u305f\u3061\u306e\u3088\u3046\u306a\u304a\u5e97\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u305d\u306e\u5224\u65ad\u306e\u30dd\u30a4\u30f3\u30c8\u3092\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":[188,177,167,181,290],"tags":[420,359,723,335,588],"backnumber":[2090],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-29 08:09:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225915"}],"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=225915"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/225915\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=225915"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=225915"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=225915"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=225915"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=225915"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}