{"id":228506,"date":"2021-06-10T10:18:29","date_gmt":"2021-06-10T01:18:29","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=228506"},"modified":"2023-07-21T16:34:51","modified_gmt":"2023-07-21T07:34:51","slug":"consumption-article-165","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-165\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u307e\u3067\u306b\u6e96\u5099\u3059\u3079\u304d\u3053\u3068\u300d\uff5e\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u5909\u66f4\uff5e"},"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\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u307e\u3067\u306b\u6e96\u5099\u3059\u3079\u304d\u3053\u3068\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u5909\u66f4\uff5e<\/strong><\/h5>\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;\">\u73fe\u5728\u767a\u884c\u3057\u3066\u3044\u308b\u8acb\u6c42\u66f8\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u5909\u66f4\u3057\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3069\u3053\u3092\u5909\u66f4\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\u3002<\/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\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3068\u4ee5\u4e0b\u306e\u70b9\u304c\u9055\u3044\u307e\u3059\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -5px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff11\uff09<\/strong><\/span>\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3067\u306f\u3001\u767b\u9332\u756a\u53f7\u3001\u9069\u7528\u7a0e\u7387\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: -3px; margin-top: 5px;\"><span style=\"color: #b22222;\"><strong>\uff08\uff12\uff09<\/strong><\/span>\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div><\/div>\n<p>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u624b\u66f8\u304d\u3001\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u306e\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3001\u5e02\u8ca9\u306e\u8acb\u6c42\u7ba1\u7406\u30bd\u30d5\u30c8\u306a\u3069\u4e8b\u696d\u8005\u3054\u3068\u306b\u69d8\u3005\u306a\u65b9\u6cd5\u3092\u4f7f\u3063\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u4e0a\u8a18\u306e\u5909\u66f4\u304c\u3067\u304d\u308b\u304b\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u3084\u30ec\u30b8\u306e\u8cb7\u66ff\u3048\u306b\u3064\u3044\u3066\u306f\u3001\u95a2\u4fc2\u7701\u5e81\u4f1a\u8b70\u3067\u88dc\u52a9\u91d1\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4eca\u5f8c\u306e\u60c5\u5831\u306b\u3082\u3054\u6ce8\u76ee\u304f\u3060\u3055\u3044\u3002<\/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\u7b49\u3067\u306f\u3001\u9069\u7528\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3068\u306a\u308b<\/strong><\/h4>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3068\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u9055\u3044\u306f\u3001\uff12\u3064\u3042\u308a\u307e\u3059\u3002\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3068\u3001\u91d1\u984d\u306e\u66f8\u304d\u65b9\u3068\u3057\u3066\u9069\u7528\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3068\u306a\u308b\u3053\u3068\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/invoiceQA3-4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-228616\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/invoiceQA3-4-1.png\" alt=\"\" width=\"1309\" height=\"667\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/invoiceQA3-4-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/invoiceQA3-4-1-300x152.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/04\/invoiceQA3-4-1-1024x521.png 1024w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 25px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\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=78\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f52<\/a>\uff09<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231055\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-1-2.png\" alt=\"\" width=\"2021\" height=\"1279\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-1-2.png 2021w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-1-2-300x189.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-1-2-1024x648.png 1024w\" sizes=\"(max-width: 2021px) 100vw, 2021px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u767b\u9332\u756a\u53f7<\/strong><\/h4>\n<p>\u767b\u9332\u756a\u53f7\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u8a18\u8f09\u5834\u6240\u306a\u3069\u306b\u6307\u5b9a\u306f\u306a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u91d1\u984d\u306e\u66f8\u304d\u65b9<\/strong><\/h4>\n<p>\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3067\u306f\u3001\u7a0e\u8fbc\u4fa1\u984d\u306e\u8a18\u8f09\u306e\u307f\u304c\u6c42\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u5b9f\u52d9\u7684\u306b\u306f\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u304c\u3001\u65e2\u306b\u8acb\u6c42\u66f8\u306b\u9069\u7528\u7a0e\u7387\uff0810\uff05\u3001\uff18\uff05\uff09\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4e0a\u56f3\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u3088\u3046\u306b\u9069\u7528\u7a0e\u7387\u306b\u4e00\u5207\u89e6\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3067\u306f\u3001\u9069\u7528\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u5fc5\u9808\u3067\u3059\u306e\u3067\u3001\u4e0a\u56f3\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u3088\u3046\u306a\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u305f\u4e8b\u696d\u8005\u306f\u3001\u4e0a\u56f3\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u3088\u3046\u306a\u8a18\u8f09\u306b\u5909\u66f4\u3059\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=113\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f72<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u767b\u9332\u756a\u53f7\u306e\u901a\u77e5\u3092\u53d7\u3051\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3078\u306e\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u3082\u7d42\u3048\u305f\u5834\u5408\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u4e0a\u56f3\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u3088\u3046\u306b\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u308a\u3001\u7a0e\u8fbc\u4fa1\u984d\u306b\u4ee3\u3048\u3066\u7a0e\u629c\u4fa1\u984d\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u8a18\u8f09\u3057\u305f\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\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=115\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f74<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u306b\u6d88\u8cbb\u7a0e\u8ee2\u5ac1\u5bfe\u7b56\u7279\u5225\u63aa\u7f6e\u6cd5\u304c\u5931\u52b9\u3057\u305f\u305f\u3081\u3001\uff14\u6708\uff11\u65e5\u304b\u3089\u306f\u3001\u7dcf\u984d\u8868\u793a\u304c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3057\u305f\uff08\u6d88\u6cd563\uff09\u3002\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u3068\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u306f\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u304c\u8a2a\u308c\u308b\u5e97\u8217\u306a\u3069\u3067\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u4fa1\u683c\u3092\u8868\u793a\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u7a0e\u8fbc\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u7aef\u6570\u51e6\u7406<\/strong><\/h4>\n<p><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=82\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f55<\/a>\u3067\u306f\u3001\u300c\u4e00\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u3064\u304d\u3001\u7a0e\u7387\u3054\u3068\u306b\u4e00\u56de\u306e\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u4f8b\u3067\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7aef\u6570\u51e6\u7406\u306e\u65b9\u6cd5\u306f\u3001\u5207\u4e0a\u3052\u3001\u5207\u6368\u3066\u3001\u56db\u6368\u4e94\u5165\u3044\u305a\u308c\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u5177\u4f53\u4f8b\u3067\u306f\u5207\u6368\u3066\u306b\u3057\u3066\u3044\u307e\u3059\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\/06\/invoiceQA3-2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-231056\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-2-2.png\" alt=\"\" width=\"1965\" height=\"1406\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-2-2.png 1965w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-2-2-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA3-2-2-1024x732.png 1024w\" sizes=\"(max-width: 1965px) 100vw, 1965px\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\uff0d\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7406\u89e3\u306e\u305f\u3081\u306b\uff0d<\/a>\u300d\u53c2\u7167\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u88dc\u52a9\u91d1\u7b49\u306b\u95a2\u3059\u308b\u60c5\u5831<\/strong><\/h4>\n<p>\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u6642\u306b\u306f\u3001\u8907\u6570\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u30ec\u30b8\u306e\u8cb7\u66ff\u3048\u3084\u30b7\u30b9\u30c6\u30e0\u6539\u4fee\u8cbb\u7528\u306e\u88dc\u52a9\u91d1\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u306b\u5411\u3051\u3066\u3082\u3001\u4ee4\u548c\uff13\u5e74\uff14\u670816\u65e5\u306b\u95a2\u4fc2\u7701\u5e81\u4f1a\u8b70\u304c\u958b\u304b\u308c\u3001\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u6642\u3068\u540c\u69d8\u306b\u88dc\u52a9\u91d1\u7b49\u306e\u63aa\u7f6e\u306e\u691c\u8a0e\u304c\u59cb\u3081\u3089\u308c\u305f\u3088\u3046\u3067\u3059\uff082021\u5e74\uff14\u670815\u65e5\u4ed8\u65e5\u672c\u7d4c\u6e08\u65b0\u805e\u96fb\u5b50\u7248\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5c0e\u5165\u3001\u4e2d\u5c0f\u652f\u63f4\u691c\u8a0e\u300016\u65e5\u306b\u95a2\u4fc2\u7701\u5e81\u4f1a\u8b70\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u6642\u671f\u3084\u88dc\u52a9\u984d\u306a\u3069\u5177\u4f53\u7684\u306a\u5185\u5bb9\u306e\u767a\u8868\u304c\u5f85\u305f\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\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u8cbb\u7a0e\u8ee2\u5ac1\u5bfe\u7b56\u7279\u5225\u63aa\u7f6e\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u306e\u5186\u6ed1\u304b\u3064\u9069\u6b63\u306a\u8ee2\u5ac1\u306e\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u306e\u8ee2\u5ac1\u3092\u963b\u5bb3\u3059\u308b\u884c\u70ba\u306e\u662f\u6b63\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5<\/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>\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>\u73fe\u5728\u767a\u884c\u3057\u3066\u3044\u308b\u8acb\u6c42\u66f8\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u5909\u66f4\u3057\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u5bfe\u5fdc\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3069\u3053\u3092\u5909\u66f4\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\u3002<\/p>\n","protected":false},"author":16148,"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":[420,359,335,588],"backnumber":[2099],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 19:30:41","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/228506"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=228506"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/228506\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=228506"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=228506"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=228506"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=228506"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=228506"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}