{"id":227918,"date":"2021-05-27T10:15:58","date_gmt":"2021-05-27T01:15:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=227918"},"modified":"2021-06-10T10:40:44","modified_gmt":"2021-06-10T01:40:44","slug":"corporation-article-1013","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1013\/","title":{"rendered":"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c54\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96<span style=\"font-size: 18px;\">\u3068<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12<span style=\"font-size: 18px;\">\u53ca\u3073<\/span>\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054<span style=\"font-size: 18px;\">\u306e<\/span>\u8ad6\u70b9\u7814\u7a76<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c54\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c53\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1010\/\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c55\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1016\/\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u30ad\u3000\u5024\u5f15\u304d\u3084\u5272\u623b\u3057\u3001\u8cb8\u5012\u308c\u898b\u8fbc\u307f\u3084\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2<\/strong><\/h4>\n<p>\u524d\u8a18<strong>\u30a4<\/strong>\uff08\u672c\u9023\u8f09<a title=\"\u53ce\u76ca\u8a8d\u8b58\u4f1a\u8a08\u57fa\u6e96\u3068\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u53ca\u3073\u95a2\u4fc2\u6cd5\u4ee4\u901a\u9054\u306e\u8ad6\u70b9\u7814\u7a76\u3000\u3010\u7b2c51\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1003\/\" target=\"_blank\">\u7b2c51\u56de<\/a>\u53c2\u7167\uff09\u3067\u3082\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u5024\u5f15\u304d\u3084\u5272\u623b\u3057\u3001\u8cb8\u5012\u308c\u898b\u8fbc\u307f\u3084\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u3001\u7acb\u6848\u62c5\u5f53\u8005\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3001\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\u4e09\u8005\u9593\u53d6\u5f15\u306b\u304a\u3051\u308b\u5024\u5f15\u304d\u3084\u5272\u623b\u3057\u306f\u3001\u53d6\u5f15\u5bfe\u8c61\u8cc7\u7523\u306e\u6642\u4fa1\u3092\u3088\u308a\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u3068\u8003\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002\u305f\u3060\u3057\u3001\u5bfe\u4fa1\u306e\u56de\u53ce\u304c\u898b\u8fbc\u307e\u308c\u306a\u3044\u3053\u3068\u3084\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u3067\u3042\u308b\u3053\u3068\u3092\u53ce\u76ca\u306e\u984d\u306e\u7b97\u5b9a\u4e0a\u8003\u616e\u3059\u308b\u3053\u3068\u306f\u3001\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u6642\u4fa1\u305d\u306e\u3082\u306e\u3092\u6b63\u78ba\u306b\u53cd\u6620\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u3067\u306f\u306a\u304f\u3001\u5225\u306e\u8981\u56e0\u306b\u3088\u308a\u5bfe\u4fa1\u306e\u984d\u3092\u5168\u984d\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3092\u8a55\u4fa1\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=6\" target=\"_blank\">\u8ca1\u52d9\u7701\u300e\u5e73\u621030\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f270\u9801<\/a><\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd522\u6761\u306e\uff12\u7b2c\uff15\u9805\u306f\u3001\uff14\u9805\u306e\u5f15\u6e21\u3057\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u306f\u3001\u540c\u9805\u306e\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306b\u3064\u304d\u3001\u2776\u300c\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u4fc2\u308b\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u308c\u300d\u53c8\u306f\u2777\u300c\u5f53\u8a72\u8cc7\u7523\u306e\u8ca9\u58f2\u7b49\uff08\u8cc7\u7523\u306e\u8ca9\u58f2\u53c8\u306f\u8b72\u6e21\u306b\u9650\u308b\u3002\uff09\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8cb7\u623b\u3057\u300d\u306e\u4e8b\u5b9f\u304c\u751f\u305a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u53ef\u80fd\u6027\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u4fa1\u984d\u3068\u3059\u308b\u65e8\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\uff15\u9805\u306b\u3064\u3044\u3066\u3001\u7acb\u6848\u62c5\u5f53\u8005\u306f\u6b21\u306e\u3088\u3046\u306b\u89e3\u8aac\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u540c\u9805\u304c\u7559\u610f\u7684\u898f\u5b9a\u3067\u3042\u308b\u3053\u3068\u53ca\u3073\u4e0a\u8a18\u2777\u304c\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u3067\u3042\u308b\u3053\u3068<\/span>\u3092\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 20px;\">\u3014\u7b46\u8005\u6ce8\uff1a\u4e0a\u8a18\u2776\u53ca\u3073\u2777\u306f\u3015\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306e\u8981\u7d20\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306e\u7b97\u5b9a\u4e0a\u3001<span style=\"border-bottom: solid 1px 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3px;\">\u306a\u304a\u3001\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306b\u304a\u3044\u3066\u306f\u3001\u8cb7\u623b\u3057\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3068\u3057\u3066\u3001\u53ce\u76ca\u3092\u8a8d\u8b58\u3059\u308b\u304b\u3069\u3046\u304b\u3068\u3044\u3046\u89b3\u70b9\u304b\u3089\u3082\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u53ce\u76ca\u8a8d\u8b58\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u6307\u91dd69\uff5e74\u3001104\uff09\u304c\u3001\u3053\u306e\u2461\u3014\u7b46\u8005\u6ce8\uff1a\u8cb8\u5012\u308c\u53c8\u306f\u8cb7\u623b\u3057\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u3015\u306f\u300c\u4fa1\u984d\u300d\u53c8\u306f\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u306e\u7b97\u5b9a\u4e0a\u8003\u616e\u3057\u306a\u3044\u4e8b\u5b9f\u3092\u5b9a\u3081\u305f\u898f\u5b9a\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4e0a\u8a18\u30ed\u3014\u7b46\u8005\u6ce8\uff1a\u4e0a\u8a18\u2777\u3015\u306f\u8fd4\u54c1\u6a29\u4ed8\u304d\u306e\u8ca9\u58f2\u304c\u8a72\u5f53<\/span>\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\">\u3014\u4e0b\u7dda\u7b46\u8005\u3015<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11122457\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0265-0354.pdf#page=12\" 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style=\"border-bottom: solid 1px #B22222;\">\u904b\u7528\u9762\u3067\u306f\u3001\u305d\u306e\u8da3\u65e8\u306b\u5408\u308f\u305b\u305f\u89e3\u91c8\u306a\u3044\u3057\u9069\u7528\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span>\uff61\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u8cb8\u5012\u308c\u306e\u53ef\u80fd\u6027\u3092\u8003\u616e\u3057\u305f\u91d1\u5229\u306e\u984d\u304c\u300c\u901a\u5e38\u5f97\u3079\u304d\u5bfe\u4fa1\u306e\u984d\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"border-bottom: solid 1px 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style=\"border-bottom: solid 1px #B22222;\">\u300c\u8fd4\u54c1\u300d\u3068\u3044\u3046\u610f\u5473\u3067\u300c\u8cb7\u623b\u3057\u300d\u3068\u3044\u3046\u8a9e\u3092\u7528\u3044\u308b\u6163\u4f8b\u304c\u3042\u3063\u305f\u3068\u3059\u308c\u3070\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u89e3\u8aac\u3082\u8a31\u5bb9\u3055\u308c\u308b\u3067\u3042\u308d\u3046<\/span>\u3002<\/p>\n<p>&nbsp;<\/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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd522\u2462\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd522\u6761\uff13\u9805\uff11\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/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        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