{"id":232670,"date":"2021-07-08T10:17:18","date_gmt":"2021-07-08T01:17:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=232670"},"modified":"2023-07-21T16:41:31","modified_gmt":"2023-07-21T07:41:31","slug":"consumption-article-167","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-167\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u300d\uff5e\u63d0\u51fa\u6642\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u6642\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\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\uff14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306e\u8a18\u8f09\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u63d0\u51fa\u6642\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u6642\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\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;\">\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u306b\u8cc7\u672c\u91d11,000\u4e07\u5186\u3067\uff19\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002<span style=\"color: #ff0000;\">\u3053\u306e\u305f\u3081\u8a2d\u7acb\u7b2c\uff11\u671f\uff08R3.10.1-R4.9.30\uff09\u53ca\u3073\u7b2c\uff12\u671f\uff08R4.10.1-R5.9.30\uff09\u306f\u65b0\u8a2d\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308a\u307e\u3059\uff08\u6d88\u6cd512\u306e\uff12\uff09\u3002\u3053\u306e\u305f\u3073\u3001\u57fa\u6e96\u671f\u9593\u3084\u7279\u5b9a\u671f\u9593\u3068\u306a\u308b\u3053\u308c\u3089\uff12\u671f\u306e\u58f2\u4e0a\u3092\u4e88\u6e2c\u3057\u305f\u3068\u3053\u308d\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30b9\u30bf\u30fc\u30c8\u3068\u91cd\u306a\u308b\u7b2c\uff13\u671f\uff08R5.10.1-R6.9.30\uff09\u304b\u3089\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u898b\u8fbc\u307f\u306a\u306e\u3067\u3059\u304c\u3001<\/span>\u4e3b\u306a\u58f2\u4e0a\u5148\u306f\u4e8b\u696d\u8005\u306a\u306e\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30b9\u30bf\u30fc\u30c8\u6642\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u3001\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u306e\u6ce8\u610f\u70b9\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/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\/9\/28\u3015<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5185\u5bb9\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u3001\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306e\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<!--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: -15px;\"><strong>\uff08\uff11\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u307e\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\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\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3044\u3064\u304b\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000<span style=\"color: #ff0000;\">\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u5f8c\u306b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u306a\u3044\u3002<\/span><\/strong><\/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\/9\/28\u3015<\/span><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u516c\u958b\u6642\u306f\u300c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u8a02\u6b63\u306e\u4e0a\u3001\u304a\u8a6b\u3073\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<\/div>\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\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u307e\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\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\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524744\u2463\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=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>\u3001\u9023\u8f09<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-164\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011<\/a>\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\uff09\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"color: #ff0000;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304b\u3089\u3067\u306a\u3044\u3068\u3001\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u308f\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u7533\u8acb\u66f8\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u524d\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><br \/>\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\/9\/28\u3015<\/span><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u516c\u958b\u6642\u306f\u300c\u3053\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u304b\u3069\u3046\u304b\u3092\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3059\u308b\u90fd\u5408\u4e0a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u304b\u3089\u3067\u306a\u3044\u3068\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3067\u304d\u307e\u305b\u3093\u3002\u8a2d\u7acb\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u6642\u307e\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u307e\u305a\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u8a02\u6b63\u306e\u4e0a\u3001\u304a\u8a6b\u3073\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-232678\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-1-1.png\" alt=\"\" width=\"1597\" height=\"685\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-1-1.png 1597w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-1-1-300x128.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-1-1-1024x439.png 1024w\" sizes=\"(max-width: 1597px) 100vw, 1597px\" \/><\/a><\/p>\n<p>\u8cea\u554f\u8005\u306e\u65b9\u304c\u8a2d\u7acb\u3059\u308b\u6cd5\u4eba\u306e\u8a2d\u7acb\u7b2c\uff11\u671f\u3001\u7b2c\uff12\u671f\u306f\u3001\u65b0\u8a2d\u6cd5\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\uff08\u6d88\u6cd512\u306e\uff12\uff09\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u3068\u540c\u6642\u306b\u30b9\u30bf\u30fc\u30c8\u3059\u308b\u7b2c\uff13\u671f\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306f\u3001\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\uff08\u6d88\u6cd5\uff19\uff09\u53ca\u3073\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\uff08\u6d88\u6cd5\uff19\u306e\uff12\uff09\u306b\u3088\u308b\u5224\u5b9a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e<strong>\uff08\uff12\uff09<\/strong>\u3067\u3001\u7b2c\uff13\u671f\u306e\u7d0d\u7a0e\u7fa9\u52d9\u5224\u5b9a\u306e\u30d1\u30bf\u30fc\u30f3\u3092\uff13\u3064\u306b\u5206\u3051\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u306e\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u3053\u3053\u3067\u306f\u3001\u7b2c\uff11\u671f\u3001\u7b2c\uff12\u671f\u306b\u304a\u3044\u3066\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306f\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u307e\u3059\u3002<\/span><\/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\/invoiceQA4-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-232679\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-2.png\" alt=\"\" width=\"2305\" height=\"1661\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-2.png 2305w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-2-300x216.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-2-1024x737.png 1024w\" sizes=\"(max-width: 2305px) 100vw, 2305px\" \/><\/a><\/p>\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\u66f8\u306e\u63d0\u51fa\u671f\u9650<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u30d1\u30bf\u30fc\u30f3\uff11\uff08\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\uff09<\/strong><\/h4>\n<p>\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u6642\u70b9\u3067\u3001\u7b2c\uff13\u671f\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306f\u9023\u8f09\u306e<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-162\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u30d1\u30bf\u30fc\u30f3\uff12\uff08\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u7279\u5b9a\u671f\u9593\u306e\u5224\u5b9a\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\uff09<\/strong><\/h4>\n<p>\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u7279\u5b9a\u671f\u9593\uff08\u4ee4\u548c\uff14\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7b2c\uff13\u671f\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\uff08\u6d88\u6cd5\uff19\u306e\uff12\uff09\u3002<\/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\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u306e\u3044\u305a\u308c\u3067\u5224\u5b9a\u3059\u308b\u304b\u306f\u7d0d\u7a0e\u8005\u306e\u4efb\u610f\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u306e\u4e00\u65b9\u304c1,000\u4e07\u5186\u8d85\u3067\u3001\u4ed6\u65b9\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u53c8\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3044\u305a\u308c\u306e\u5224\u65ad\u3082\u53ef\u80fd\u3067\u3059\uff08\u6d88\u6cd5\uff19\u306e\uff12\uff09\u3002<\/span><\/p>\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=28\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17<\/a>\u306b\u306f\u3001\u300c\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306e\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u300d\u306b\u3064\u3044\u3066\u8a00\u53ca\u304c\u3042\u308a\u3001\u63d0\u51fa\u671f\u9650\u306f\u4ee4\u548c\uff15\u5e74\uff16\u670830\u65e5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<strong>\u30d1\u30bf\u30fc\u30f3\uff12<\/strong>\u306f\u3053\u308c\u306b\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u306e\u3067\u3001\u4ee4\u548c\uff15\u5e74\uff16\u670830\u65e5\u307e\u3067\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #ff0000;\">\uff08\u6ce8\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17\u306b\u304a\u3051\u308b\u300c\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000 \u4e07\u5186\u3092\u8d85\u3048\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u300d\u306e\u5224\u5b9a\u5bfe\u8c61\u306e\u8ab2\u7a0e\u671f\u9593\u304c\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u6642\u306a\u306e\u304b\u3001\u767b\u9332\u6642\uff08\uff1d\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30b9\u30bf\u30fc\u30c8\u6642\uff09\u306a\u306e\u304b\u3001\uff31\uff06\uff21\u304b\u3089\u306f\u3001\u306f\u3063\u304d\u308a\u8aad\u307f\u53d6\u308c\u307e\u305b\u3093\u3002\u672c\u7a3f\u3067\u306f\u3001\u767b\u9332\u6642\u306b\u3064\u3044\u3066\u306e\u5224\u5b9a\u3068\u6349\u3048\u3066\u304a\u308a\u307e\u3059\u3002<\/span><\/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\/9\/28\u3015<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u5185\u5bb9\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u3001\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306e\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306f<strong>\u30d1\u30bf\u30fc\u30f3\uff11<\/strong>\u3068\u540c\u3058\u3067\u3059\u306e\u3067\u3001\u9023\u8f09\u306e<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-162\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u30d1\u30bf\u30fc\u30f3\uff13\uff08\u7b2c\uff13\u671f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\uff09<\/strong><\/h4>\n<p>\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u7279\u5b9a\u671f\u9593\uff08\u4ee4\u548c\uff14\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7b2c\uff13\u671f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/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\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u3067\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u306e\u3044\u305a\u308c\u3067\u5224\u5b9a\u3059\u308b\u304b\u306f\u7d0d\u7a0e\u8005\u306e\u4efb\u610f\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u306e\u4e00\u65b9\u304c1,000\u4e07\u5186\u8d85\u3067\u3001\u4ed6\u65b9\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u53c8\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3044\u305a\u308c\u306e\u5224\u65ad\u3082\u53ef\u80fd\u3067\u3059\uff08\u6d88\u6cd5\uff19\u306e\uff12\uff09\u3002<\/span><\/p>\n<p>\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u7b97\u5b9a\u306b\u306f\u3001\uff13\u6708\u4e2d\u306e\u58f2\u639b\u91d1\u306e\u96c6\u8a08\u3082\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u672c\u6765\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u307e\u305f\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=28\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17<\/a>\u306e\u300c\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53c8\u306f\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u305f\u3053\u3068\u306b\u3088\u308a<span style=\"border-bottom: solid 1px #B22222;\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<\/span>\u300d\u306b\u3082\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u63d0\u51fa\u671f\u9650\u304c\u4ee4\u548c\uff15\u5e74\uff16\u670830\u65e5\u306b\u306a\u308b\u3053\u3068\u3082\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u56f0\u96e3\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306f\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u53ef\u80fd\u3067\u3059\u3002\u7533\u8acb\u66f8\u306b\u56f0\u96e3\u306a\u4e8b\u60c5\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u56f0\u96e3\u306e\u5ea6\u5408\u3044\u306f\u554f\u308f\u308c\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=28\" 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><span style=\"color: #ff0000;\">\uff08\uff13\uff09\u3000\u30d1\u30bf\u30fc\u30f3\uff13\u306e\u5834\u5408\u306e\u7533\u8acb\u66f8\u8a18\u8f09\u306e\u6ce8\u610f\u70b9<\/span><\/strong><\/h4>\n<p><span style=\"color: #ff0000;\">\u7533\u8acb\u66f8\u306e\u8868\u9762\u306e\u4e8b\u696d\u8005\u533a\u5206\u306e\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306e<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u306b\u30ec\u5370\u3092\u4ed8\u3057\u307e\u3059\u3002\u6b21\u8449\u306e\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u304c\u306a\u304f\u3068\u3082\u7d4c\u904e\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\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\/9\/28\u3015<\/span><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u3001\u516c\u958b\u6642\u306f\u8d64\u70b9\u7dda\u3067\u56f2\u3063\u305f\u4e0b\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u8a02\u6b63\u306e\u4e0a\u3001\u304a\u8a6b\u3073\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<\/div>\n<div style=\"padding: 10px; border: 3px dashed #ff0000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30d1\u30bf\u30fc\u30f3\uff13\u306e\u5834\u5408\u306e\u7533\u8acb\u66f8\u8a18\u8f09\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u7b2c\uff13\u671f\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u4e0a\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u3066\u671f\u9996\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308c\u3070\u3088\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u3053\u3067\u6ce8\u610f\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u306e\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u3067\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\/invoiceQA4-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-232716\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-3-1.png\" alt=\"\" width=\"550\" height=\"330\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-3-1.png 2437w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-3-1-300x179.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/06\/invoiceQA4-3-1-1024x613.png 1024w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u60f3\u5b9a\u3055\u308c\u308b\u8aa4\u308a<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8868\u9762\u306e\u4e8b\u696d\u8005\u533a\u5206\u306b\u306f\u3001\u300c\u3053\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u8a72\u5f53\u3059\u308b\u4e8b\u696d\u8005\u306e\u533a\u5206\u306b\u5fdc\u3058<span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u306b\u30ec\u5370\u3092\u4ed8\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u3044\u3046\u6307\u793a\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u30d1\u30bf\u30fc\u30f3\uff13<\/strong>\u306e\u5834\u5408\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u8ab2\u7a0e\u671f\u9593\uff08\u7b2c\uff12\u671f\uff09\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u304b\u3089\u3001\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306b\u30ec\u5370\u3092\u4ed8\u3059\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306b\u3053\u306e\u67a0\u5185\u306e\u203b\u5370\u306e\u307e\u305f\u66f8\u304d\u4ee5\u964d\u3092\u8aad\u3080\u3068\u3001\u300c\u307e\u305f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u6b21\u8449\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u3082\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\uff08\u8a73\u3057\u304f\u306f\u8a18\u8f09\u8981\u9818\u7b49\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\uff09\u300d\u3068\u6307\u793a\u304c\u3042\u308a\u307e\u3059\u3002<strong>\u30d1\u30bf\u30fc\u30f3\uff13<\/strong>\u306f\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u6642\u306f\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u306b\u306f\u8a72\u5f53\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u6307\u793a\u3060\u3051\u306b\u5f93\u3046\u3068\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u3092\u3059\u308a\u629c\u3051\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u8a18\u8f09\u8981\u9818\u7b49\u306f\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u559a\u8d77\u304c\u3042\u308b\u306e\u304b\u3069\u3046\u304b\u306f\u4e0d\u660e\u3067\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u3082\u6f0f\u308c\u306a\u304f\u8a18\u8f09<\/strong><\/h4>\n<p>\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u306b\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u65e8\u306e\u30c1\u30a7\u30c3\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e<strong>\u30d1\u30bf\u30fc\u30f3\uff13<\/strong>\u306e\u5834\u5408\u306f\u3001\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u306b\u30ec\u5370\u3092\u4ed8\u3057\u3001\u304b\u3064\u6b21\u8449\u306e\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u78ba\u8a8d\u300d\u6b04\u306e\u300c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09\u9644\u5247\u7b2c44\u6761\u7b2c\uff14\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u300d\u306b\u30ec\u5370\u3092\u4ed8\u3059\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u65e8\u306e\u30c1\u30a7\u30c3\u30af\u304c\u6f0f\u308c\u305f\u3089\uff1f<\/strong><\/h4>\n<p><strong>\u30d1\u30bf\u30fc\u30f3\uff13<\/strong>\u306e\u3088\u3046\u306a\u5834\u5408\u3082\u542b\u3081\u3001\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u5e0c\u671b\u3059\u308b\u4e8b\u696d\u8005\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u65e8\u306e\u30c1\u30a7\u30c3\u30af\u306e\u6f0f\u308c\u305f\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u6271\u3044\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u3053\u308c\u307e\u3067\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u3092\u8003\u616e\u3057\u3066\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u305f\u4e8b\u696d\u8005\u306b\u3082\u5e83\u304f\u5f71\u97ff\u306e\u3042\u308b\u5236\u5ea6\u3067\u3059\u3002\u767b\u9332\u756a\u53f7\u304c\u901a\u77e5\u3055\u308c\u3001\u767b\u9332\u65e5\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3068\u306a\u3063\u3066\u3044\u308c\u3070\u3001\u767b\u9332\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3068\u3044\u3046\u3088\u3046\u306a\u67d4\u8edf\u306a\u53d6\u6271\u3044\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong><span style=\"color: #ff0000;\">\uff08\uff14\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u8981\u9818\u306b\u3064\u3044\u3066<\/span><\/strong><\/h4>\n<p><span style=\"color: #ff0000;\">\u5148\u822c\u516c\u8868\u3055\u308c\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u8981\u9818\u300d\u306b\u306f\u3001\u300c\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u5f8c\u306b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u306a\u3044\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"color: #ff0000;\">\u3053\u306e\u3053\u3068\u3088\u308a\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u524d\u306b\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u63a8\u5bdf\u3055\u308c\u307e\u3059\u3002\u7d50\u679c\u3068\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306f\u53ef\u80fd\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong><span style=\"color: #ff0000;\">\u3008\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u8981\u9818\u3009<\/span><\/strong><\/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:#ff0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u3053\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u3068\u3001\u9644\u5247\u7b2c44\u6761\u7b2c\uff14\u9805\u306e\u898f\u5b9a\u306e\u9069\u7528\u306b\u3088\u308a\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u5f8c\u306f\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u898f\u5b9a\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u306e\u524d\u65e5\u307e\u3067\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u304c\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u4ee5\u964d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\uff09\u3002<\/span><\/p>\n<\/div>\n<p><span style=\"color: #ff0000;\">\u3064\u307e\u308a\u3001\u8cea\u554f\u8005\u306e\u3088\u3046\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30b9\u30bf\u30fc\u30c8\u6642\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308a\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u8ab2\u7a0e\u671f\u9593\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u3088\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\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\/9\/28\u3015<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u516c\u958b\u5f8c\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u8981\u9818\u300d\u306e\u5185\u5bb9\u306b\u4f34\u3044\u3001\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57\u90e8\u5206<\/span>\u306e\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/0022011-102_01.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9 \u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff08\u500b\u4eba\u4e8b\u696d\u8005\u308412\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u304c\u4ee4\u548c\uff14\u5e74\u4e2d\u306b\u7533\u8acb\u3059\u308b\u5834\u5408\uff09\uff1acase\uff12<\/a>\u300d<br \/>\n<\/div><\/div>\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\uff14\u5e7411\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<\/p><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u306b\u8cc7\u672c\u91d11,000\u4e07\u5186\u3067\uff19\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002\u4e3b\u306a\u58f2\u4e0a\u5148\u306f\u4e8b\u696d\u8005\u306a\u306e\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u30b9\u30bf\u30fc\u30c8\u6642\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3068\u3001\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u306e\u6ce8\u610f\u70b9\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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":[335,588],"backnumber":[2103],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-26 19:31:48","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232670"}],"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=232670"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/232670\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=232670"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=232670"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=232670"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=232670"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=232670"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}