{"id":226481,"date":"2021-04-02T14:25:23","date_gmt":"2021-04-02T05:25:23","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=226481"},"modified":"2021-04-02T14:25:23","modified_gmt":"2021-04-02T05:25:23","slug":"tax-report-84","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-84\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306e\u62bc\u5370\u7fa9\u52d9\u5ec3\u6b62\u3001\u6b63\u5f0f\u306b\u30b9\u30bf\u30fc\u30c8\uff5e\u69d8\u5f0f\u3092\u5b9a\u3081\u305f\u901a\u9054\u306e\u6539\u6b63\u3082\u76f8\u6b21\u304e\u516c\u8868\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>\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306e\u62bc\u5370\u7fa9\u52d9\u5ec3\u6b62\u3001\u6b63\u5f0f\u306b\u30b9\u30bf\u30fc\u30c8<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u69d8\u5f0f\u3092\u5b9a\u3081\u305f\u901a\u9054\u306e\u6539\u6b63\u3082\u76f8\u6b21\u304e\u516c\u8868\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u62bc\u5370\u7fa9\u52d9\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5927\u7db1\u8a18\u8f09\u306e\u300c\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306e\u62bc\u5370\u7fa9\u52d9\u898b\u76f4\u3057\u300d\u3001\u65bd\u884c\u65e5\u524d\u304b\u3089\u53d6\u6271\u3044\u3092\u958b\u59cb\uff5e\u95a3\u8b70\u6c7a\u5b9a\u53d7\u3051\u56fd\u7a0e\u5e81\u7b49\u304c\u65b9\u91dd\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-58\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u6628\u5e7412\u6708\u306b\u300c\u62bc\u5370\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u65bd\u884c\u65e5\u524d\u306b\u304a\u3044\u3066\u3082\u3001\u904b\u7528\u4e0a\u3001\u62bc\u5370\u304c\u306a\u304f\u3068\u3082\u6539\u3081\u3066\u6c42\u3081\u306a\u3044\u300d\u3068\u3059\u308b\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u62bc\u5370\u7fa9\u52d9\u5ec3\u6b62\u306b\u3064\u3044\u3066\u306f\u3001\u6628\u65e5\uff08\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u304b\u3089\u9069\u7528\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u305f\u308f\u3051\u3060\u304c\u3001\u56fd\u7a0e\u5e81\u306f\u540c\u65e5\u4ed8\u3067\u4e0a\u8a18\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u66f4\u65b0\u3001\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306e\u624b\u7d9a\u7b49\u306b\u3064\u3044\u3066\u5468\u77e5\u3092\u56f3\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/oin\/index.htm\" target=\"_blank\">\u7a0e\u52d9\u7f72\u7a93\u53e3\u306b\u304a\u3051\u308b\u62bc\u5370\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u4ee4\u548c\uff12\u5e7412\u670821\u65e5\uff08\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u6700\u7d42\u66f4\u65b0\uff09\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u540c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u307e\u305a\u3001\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u3082\u62bc\u5370\uff08\u5b9f\u5370\uff09\u53ca\u3073\u305d\u306e\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u8981\u3059\u308b\u66f8\u985e\uff08<span style=\"color: #b22222;\">\u2460<\/span>\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u3001\u5b9f\u5370\u306e\u62bc\u5370\u53ca\u3073\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u3066\u3044\u308b\u66f8\u985e\u3001<span style=\"color: #4682b4;\">\u2461<\/span>\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u3046\u3061\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e\uff09\u306b\u3064\u3044\u3066\u3001\u7a0e\u52d9\u4e0a\u3001\u3069\u306e\u5236\u5ea6\uff08\u7279\u4f8b\uff09\u3092\u9069\u7528\u3059\u308b\u624b\u7d9a\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u304b\u3001\u4e00\u89a7\u8868\u3067\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u62c5\u4fdd\u63d0\u4f9b\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u7269\u7d0d\u624b\u7d9a\u95a2\u4fc2\u66f8\u985e\u306e\u3046\u3061\u3001\u5b9f\u5370\u306e\u62bc\u5370\u53ca\u3073\u5370\u9451\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u3066\u3044\u308b\u66f8\u985e<br \/>\n\u21d2\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/oin\/pdf\/02.pdf\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u306b\u304a\u3051\u308b\u6dfb\u4ed8\u66f8\u985e\u306e\u3046\u3061\u8ca1\u7523\u306e\u5206\u5272\u306e\u5354\u8b70\u306b\u95a2\u3059\u308b\u66f8\u985e<br \/>\n\u21d2\uff3b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/information\/other\/data\/r02\/oin\/pdf\/03.pdf\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff3d<\/p>\n<\/div>\n<p>\u4ee4\u548c\uff13\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u964d\u306e\u624b\u7d9a\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u3068\u3057\u3066\u306f\u3001\u73fe\u5728\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3057\u3066\u3044\u308b\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u306f\u3001\u9806\u6b21\u3001\u62bc\u5370\u6b04\u306e\u306a\u3044\u69d8\u5f0f\u3078\u66f4\u65b0\u3059\u308b\u4e88\u5b9a\u3060\u304c\u3001\u307e\u3060\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3084\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u914d\u5e03\u3055\u308c\u3066\u3044\u308b\u62bc\u5370\u6b04\u306e\u6b8b\u3063\u3066\u3044\u308b\u69d8\u5f0f\u306b\u3064\u3044\u3066\u3082\u3001\u5f15\u304d\u7d9a\u304d\u4f7f\u7528\u3067\u304d\u3001\u305d\u306e\u969b\u3082\u62bc\u5370\u6b04\u3078\u306e\u62bc\u5370\u306f\u4e0d\u8981\u3068\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u62bc\u5370\u304c\u4e0d\u8981\u3068\u306a\u3063\u305f\u7a0e\u52d9\u66f8\u985e\u3078\u4efb\u610f\u3067\u62bc\u5370\u3059\u308b\u3053\u3068\u306f\u554f\u984c\u306a\u3044\u3082\u306e\u306e\u3001\u305d\u306e\u62bc\u5370\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u52b9\u529b\u306b\u5f71\u97ff\u304c\u751f\u3058\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5927\u7db1\u306e\u8a18\u8f09\u3067\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u304b\u3063\u305f\u304c\u3001\u7533\u544a\u66f8\u7b49\u3078\u306e\u7a0e\u7406\u58eb\u306e\u62bc\u5370\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff13\u5e74\u6cd5\u5f8b\u7b2c11\u53f7\uff09\u3067\u306f\u7b2c\uff19\u6761\u95a2\u4fc2\u3068\u3057\u3066<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/kanpou.npb.go.jp\/20210331\/20210331t00030\/20210331t000300142f.html\" target=\"_blank\">\u7a0e\u7406\u58eb\u6cd533\u6761\u300a\u7f72\u540d\u62bc\u5370\u306e\u7fa9\u52d9\u300b\u304c\u6539\u6b63<\/a>\u3055\u308c\u3001\u3053\u3061\u3089\u3082\u62bc\u5370\u306e\u7fa9\u52d9\u304c\u5ec3\u6b62\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u69d8\u5f0f\u898b\u76f4\u3057\u306b\u4f34\u3044\u3001\u4e0b\u8a18\u306e\u901a\u308a\u3001\u5404\u69d8\u5f0f\u3092\u5b9a\u3081\u305f\u901a\u9054\u306e\u6539\u6b63\u3082\u9806\u6b21\u884c\u308f\u308c\u3066\u3044\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:#F8F8FF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/210401\/index.htm\" target=\"_blank\">\u300c\u8cc7\u7523\u8ab2\u7a0e\u95a2\u4fc2\u306e\u7533\u8acb\u3001\u5c4a\u51fa\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/2103xx\/02.htm\" target=\"_blank\">\u300c\u4f7f\u7528\u8cb8\u501f\u306b\u4fc2\u308b\u571f\u5730\u306b\u3064\u3044\u3066\u306e\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\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<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/sozoku\/sochiho\/kaisei\/2103xx\/01.htm\" target=\"_blank\">\u300c\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u4f7f\u7528\u53ce\u76ca\u6a29\u306e\u8a2d\u5b9a\u306b\u3088\u308b\u8fb2\u696d\u306e\u7d4c\u55b6\u79fb\u8b72\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u679c\u6a39\u306b\u95a2\u3059\u308b\u8d08\u4e0e\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<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/kaisei\/pdf\/0021003-069.pdf\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u7b49\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u63b2\u8f09\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/kaisei\/pdf\/02.pdf\" target=\"_blank\">\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/zeirishi\/kaisei\/20210331\/index.htm\" target=\"_blank\">\u300c\u7a0e\u7406\u58eb\u6cd5\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/zeirishi\/kaisei_4\/210401\/index.htm\" target=\"_blank\">\u300c\u7a0e\u7406\u58eb\u6cd5\u7b2c30\u6761\u53ca\u3073\u7b2c33\u6761\u306e\uff12\u306b\u898f\u5b9a\u3059\u308b\u66f8\u9762\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/index.htm\" target=\"_blank\">\u300c\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u300d\u7b49\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\n<ul>\n<li>\u5225\u7d19\uff11\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/01.pdf\" target=\"_blank\">\u5370\u7d19\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff12\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/02.pdf\" target=\"_blank\">\u56fd\u969b\u89b3\u5149\u65c5\u5ba2\u7a0e\u6cd5\u53d6\u6271\u901a\u9054<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff13\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/03.pdf\" target=\"_blank\">\u99d0\u7559\u8ecd\u7528\u63ee\u767a\u6cb9\u306b\u5bfe\u3059\u308b\u63ee\u767a\u6cb9\u7a0e\u304a\u3088\u3073\u5730\u65b9\u63ee\u767a\u6cb9\u7a0e\u306e\u514d\u9664\u7b49\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff14\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/04.pdf\" target=\"_blank\">\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff08\u9593\u63a5\u56fd\u7a0e\u95a2\u4fc2\uff09\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff15\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/05.pdf\" target=\"_blank\">\u63ee\u767a\u6cb9\u4fa1\u683c\u9ad8\u9a30\u6642\u306b\u304a\u3051\u308b\u63ee\u767a\u6cb9\u7a0e\u53ca\u3073\u5730\u65b9\u63ee\u767a\u6cb9\u7a0e\u306e\u7279\u4f8b\u7a0e\u7387\u306e\u9069\u7528\u505c\u6b62\u306b\u4f34\u3046\u624b\u6301\u54c1\u63a7\u9664\u306e\u53d6\u6271\u3044\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff16\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/06.pdf\" target=\"_blank\">\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u65bd\u884c\u306b\u4f34\u3046\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u53ca\u3073\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u5225\u7d19\uff17\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/inshi\/kaisei\/210401\/07.pdf\" target=\"_blank\">\u305f\u3070\u3053\u7a0e\u306e\u7a0e\u7387\u6539\u6b63\u306b\u4f34\u3046\u624b\u6301\u54c1\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/li>\n<\/ul>\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>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u56fd\u7a0e\u30fb\u5730\u65b9\u7a0e\u306e\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u62bc\u5370\u7fa9\u52d9\u3092\u5ec3\u6b62\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3001\u65e2\u5831\u306e\u3068\u304a\u308a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u6628\u5e7412\u6708\u306b\u300c\u62bc\u5370\u3092\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3059\u308b\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u65bd\u884c\u65e5\u524d\u306b\u304a\u3044\u3066\u3082\u3001\u904b\u7528\u4e0a\u3001\u62bc\u5370\u304c\u306a\u304f\u3068\u3082\u6539\u3081\u3066\u6c42\u3081\u306a\u3044\u300d\u3068\u3059\u308b\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u305f\u3068\u3053\u308d\u3060\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[445,698,500,693,377,332,477,709,597],"backnumber":[2089],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-27 05:38:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/226481"}],"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=226481"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/226481\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=226481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=226481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=226481"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=226481"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=226481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}