{"id":228298,"date":"2021-05-13T10:18:30","date_gmt":"2021-05-13T01:18:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=228298"},"modified":"2023-07-21T16:28:42","modified_gmt":"2023-07-21T07:28:42","slug":"consumption-article-164","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-164\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e\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\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3059\u308b\u5834\u5408\u306e\u7d4c\u904e\u63aa\u7f6e\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: 10px;\">\u79c1\u306f\u958b\u696d\u4ee5\u6765\u305a\u3063\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3088\u3063\u3066\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u300d\u3053\u3068\u304c\u53d6\u5f15\u5148\u306b\u660e\u3089\u304b\u306b\u306a\u308b\u3068\u3001\u4fa1\u683c\u4ea4\u6e09\u304c\u96e3\u3057\u304f\u306a\u308a\u305d\u3046\u306a\u306e\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u7533\u8acb\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u3067\u3059\u304b\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>\u3053\u306eQuestion\u3067\u306f\u3001\u8cea\u554f\u8005\u306f\u500b\u4eba\u4e8b\u696d\u8005\u3001\u8ab2\u7a0e\u671f\u9593\u306f\u66a6\u5e74\u3068\u3057\u3066\u89e3\u8aac\u3092\u9032\u3081\u307e\u3059\u304c\u3001\u6cd5\u4eba\u3067\u3082\u540c\u3058\u3067\u3059\u3002<\/span><\/p>\n<p><!--more--><\/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: 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3px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u306b\u53d7\u4ed8\u958b\u59cb\u3055\u308c\u308b\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3064\u3044\u3066\u306e\u8a18\u8f09\u6b04\u306f\u3001\u4ee4\u548c\uff15\u5e74\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304b\u3089\u3067\u306a\u3051\u308c\u3070\u66f8\u3051\u306a\u3044\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<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\uff08\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u4ee4\u548c\uff15\u5e74\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u4e2d\u9014\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7d4c\u904e\u63aa\u7f6e\u3068\u306f<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\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=30\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff18<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/20180606\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff15\uff0d\uff11<\/a>\u300128\u5e74\u6539\u6b63\u6cd5\u9644\u524744\u2463\uff09\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\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/e2745e69c234e144fbc42072ed3a3554.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-228590\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/e2745e69c234e144fbc42072ed3a3554.png\" alt=\"\u7533\u8acb\u66f8\u63d0\u51fa\u53d7\u4ed8\u958b\u59cb \u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5 \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb \u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5 \u4ee4\u548c\uff13\u5e74\uff11\u6708\uff11\u65e5 \u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5 \u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5 \u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5 \u4ee4\u548c\uff13\u5e74 \u57fa\u6e96\u671f\u9593 \u4ee4\u548c\uff14\u5e74 \u7279\u5b9a\u671f\u9593 \u4ee4\u548c\uff15\u5e74 \u8ab2\u7a0e\u671f\u9593 \u4ee4\u548c\uff16\u5e74 \u8ab2\u7a0e\u58f2\u4e0a\u9ad8 1,000\u4e07\u5186\u8d85 1,000\u4e07\u5186\u4ee5\u4e0b \u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\uff09 \u671f\u9996\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005 \u514d\u7a0e \u8ab2\u7a0e \u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u671f\u9996\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005 \u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u3088\u308a\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\" width=\"2299\" height=\"1185\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/e2745e69c234e144fbc42072ed3a3554.png 2299w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/e2745e69c234e144fbc42072ed3a3554-300x154.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/e2745e69c234e144fbc42072ed3a3554-1024x527.png 1024w\" sizes=\"(max-width: 2299px) 100vw, 2299px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u4ee4\u548c\uff14\u5e74\u307e\u3067\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3053\u306e\u9650\u308a\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8\u3084\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306f\u4e0d\u8981<\/strong><\/h4>\n<p>\u8ab2\u7a0e\u671f\u9593\u306e\u9014\u4e2d\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u77ed\u7e2e\u3092\u691c\u8a0e\u3057\u307e\u3059\u304c\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u77ed\u7e2e\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u8981\u5426\u306b\u3064\u3044\u3066\u306f\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306b\u500b\u4eba\u756a\u53f7\u3084\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u3001\u8cc7\u672c\u91d1\u306e\u8a18\u8f09\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3089\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u3068\u540c\u69d8\u306e\u5185\u5bb9\u306a\u306e\u3067\u3001\u767b\u9332\u7533\u8acb\u66f8\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u3092\u517c\u7528\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306f\u4ee4\u548c\uff15\u5e74\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304b\u3089<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u3044\u3064\u304b\u3089\u63d0\u51fa\u53ef\u80fd\u306a\u306e\u304b<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u53d7\u4ed8\u306f\u3001\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee4\u548c\uff15\u5e74\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304b\u3089\u3067\u306a\u3051\u308c\u3070\u8a18\u8f09\u3067\u304d\u307e\u305b\u3093\u3002\u4ee4\u548c\uff15\u5e74\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u304c\u308f\u304b\u308b\u306e\u306f\u3001<strong>\uff08\uff11\uff09<\/strong>\u306e\u56f3\u306b\u793a\u3057\u305f\u3088\u3046\u306b\u3001\u4ee4\u548c\uff14\u5e74\u306e\u7279\u5b9a\u671f\u9593\uff08\u4ee4\u548c\uff14\u5e74\uff16\u670830\u65e5\uff09\u3092\u904e\u304e\u3066\u304b\u3089\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306e\u9078\u629e\u306e\u30c1\u30a7\u30c3\u30af\u65b9\u6cd5\u306f\u3001\u4e0b\u56f3\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u8d64\u67a0\u3067\u56f2\u3093\u3060\u90e8\u5206\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u3068\u540c\u69d8\u306e\u9805\u76ee\u306e\u8a18\u8f09\u6b04\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\u3068\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u793a\u53c8\u306f\u5199\u3057\u306e\u63d0\u51fa\u3092\u3057\u3066\u304f\u3060\u3055\u3044\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\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/004186f5df047e9c2815055d1841ff71.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-228591\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/004186f5df047e9c2815055d1841ff71.png\" alt=\"\" width=\"2325\" height=\"1415\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/004186f5df047e9c2815055d1841ff71.png 2325w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/004186f5df047e9c2815055d1841ff71-300x182.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/004186f5df047e9c2815055d1841ff71-1024x623.png 1024w\" sizes=\"(max-width: 2325px) 100vw, 2325px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u63d0\u51fa\u671f\u9650<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u5834\u5408\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u3067\u3059\u304c\u3001\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u56f0\u96e3\u306a\u4e8b\u60c5\uff08\u4f55\u3092\u56f0\u96e3\u3068\u3059\u308b\u304b\u306e\u30ec\u30d9\u30eb\u306f\u554f\u308f\u306a\u3044\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u3068\u3055\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=30\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6562\u3048\u3066\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff16\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306a\u3089\u3070\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u306b\u958b\u59cb\uff09\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3053\u3061\u3089\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5c4a\u51fa\u304c\u30bb\u30c3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u7d0d\u7a0e\u7fa9\u52d9\u5224\u5b9a\u3067\u3001\u4ee4\u548c\uff16\u5e74\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u30fb\u30fb\u30fb\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u7d0d\u7a0e\u7fa9\u52d9\u5224\u5b9a\u3067\u3001\u4ee4\u548c\uff16\u5e74\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u30fb\u30fb\u30fb\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8<\/p>\n<\/div>\n<p>\u3057\u304b\u3057\u3001<strong>\uff08\uff11\uff09<\/strong>\u306e\u7d4c\u904e\u63aa\u7f6e\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6562\u3048\u3066\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u5fc5\u8981\u6027\u306f\u8584\u3044\u3068\u8003\u3048\u3089\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/20180606\/index.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\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/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<\/p><\/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    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