{"id":233060,"date":"2021-07-06T09:00:28","date_gmt":"2021-07-06T00:00:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=233060"},"modified":"2022-05-05T11:43:22","modified_gmt":"2022-05-05T02:43:22","slug":"corporation-report-158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-158\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u8e0f\u307e\u3048\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u6539\u8a02\uff5e\u79fb\u884c\u6642\u306e\u624b\u7d9a\u7b49\u306b\u4fc2\u308b14\u554f\u3092\u65b0\u8a2d\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><span style=\"font-size: 0.83em;\">\u00a0<\/span><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u8e0f\u307e\u3048\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u6539\u8a02<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u79fb\u884c\u6642\u306e\u624b\u7d9a\u7b49\u306b\u4fc2\u308b14\u554f\u3092\u65b0\u8a2d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30e9\u30b9\u30c8<br \/>\n<strong>\u8db3\u7acb\u3000\u597d\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff13\u5e74\uff16\u670828\u65e5\u306b\u3001\u56fd\u7a0e\u5e81\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u6539\u8a02\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u56f3\u8868\u3084\u8a08\u7b97\u4f8b\u3092\u7528\u3044\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u305f\u3082\u306e\u3002\u4eca\u56de\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u8e0f\u307e\u3048\u305f\u65e2\u5b58\u306e\uff31\uff06\uff21\uff08\uff19\u554f\uff09\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5b9f\u52d9\u5bb6\u304c\u6c17\u306b\u306a\u308b\u65b0\u305f\u306a\uff31\uff06\uff21\uff0814\u554f\uff09\u306e\u8ffd\u52a0\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u516865\u554f\u2192\u516879\u554f\uff09\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u65b0\u8a2d\u30fb\u6539\u8a02\u3055\u308c\u305f\uff31\uff06\uff21\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3059\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/index.htm\" target=\"_blank\">\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308bQ\uff06A\uff08\u4ee4\u548c\uff12\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff12\u5e74\uff18\u6708\u3001\u4ee4\u548c\uff13\u5e74\uff16\u6708\u6539\u8a02\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=20\" target=\"_blank\">\u554f\uff18<\/a>\u3015<br \/>\n\u9023\u7d50\u6cd5\u4eba\u304c\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308be-Tax\u306b\u3088\u308b\u7533\u544a\u306e\u7279\u4f8b\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u8981\u5426<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u5f93\u6765\u304b\u3089e-Tax\u306b\u3088\u308b\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u5b9a\u6cd5\u4eba\uff08\u8cc7\u672c\u91d1\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u7b49\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u3068\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306e\u627f\u8a8d\u306e\u52b9\u529b\u304c\u751f\u3058\u305f\u65e5\u304b\u3089\uff11\u6708\u4ee5\u5185\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/etax_01.htm\" target=\"_blank\">e-Tax\u306b\u3088\u308b\u7533\u544a\u306e\u7279\u4f8b\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u305d\u308c\u305e\u308c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5b9a\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306e\u307f\u304c\u300ce-Tax\u306b\u3088\u308b\u7533\u544a\u306e\u7279\u4f8b\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u305d\u308c\u305e\u308c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3082\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=22\" target=\"_blank\">\u554f\uff19<\/a>\u3015<br \/>\n\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3057\u306a\u304b\u3063\u305f\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3057\u306a\u304b\u3063\u305f\u9023\u7d50\u6cd5\u4eba\u304c\u3001\u904e\u53bb\u306b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u6700\u7d42\u306e\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u4ee5\u5f8c\uff13\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u3068\u305d\u306e\u7fcc\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u3068\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c<a title=\"\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" target=\"_blank\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=24\" target=\"_blank\">\u554f10<\/a>\u3015<br \/>\n\u9023\u7d50\u6cd5\u4eba\u304c\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u9023\u7d50\u89aa\u6cd5\u4eba\u304c\u9023\u7d50\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u9023\u7d50\u89aa\u6cd5\u4eba\u53ca\u3073\u5404\u9023\u7d50\u5b50\u6cd5\u4eba\u306f\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u304b\u3089\u901a\u7b97\u5236\u5ea6\u3078\u306e\u79fb\u884c\u306b\u969b\u3057\u3001\u81ea\u52d5\u7684\u306b\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u5f15\u304d\u7d99\u304c\u308c\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u7279\u6bb5\u306e\u624b\u7d9a\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=26\" target=\"_blank\">\u554f11<\/a>\u3015<br \/>\n\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3057\u306a\u304b\u3063\u305f\u6cd5\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u5236\u5ea6\u306b\u79fb\u884c\u3057\u306a\u3044\u9023\u7d50\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u9069\u7528\u524d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u9023\u7d50\u6cd5\u4eba\u304c\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_12.htm\" target=\"_blank\">\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb\u66f8<\/a>\u300d\u3092\u305d\u308c\u305e\u308c\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=45\" target=\"_blank\">\u554f23<\/a>\u3015<br \/>\n\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u8a18\u8f09\u4e8b\u9805\u7b49\u306e\u63d0\u4f9b\u3092\u884c\u3046\u8005\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u89aa\u6cd5\u4eba\u304c\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u66f8\u8a18\u8f09\u4e8b\u9805\u7b49\u3092\u63d0\u4f9b\u3059\u308b\u969b\u306e\u96fb\u5b50\u7f72\u540d\u3092\u884c\u3046\u8005\u306f\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u304b\u3089\u305d\u306e\u63d0\u4f9b\u306e\u59d4\u4efb\u3092\u53d7\u3051\u305f\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u5f79\u54e1\u53c8\u306f\u8077\u54e1\u3001<span style=\"color: #ff6600;\">\u2462<\/span>\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u4ee3\u8868\u8005\u304b\u3089\u305d\u306e\u63d0\u4f9b\u306e\u59d4\u4efb\u3092\u53d7\u3051\u305f\u901a\u7b97\u89aa\u6cd5\u4eba\u306e\u95a2\u4e0e\u7a0e\u7406\u58eb\u3067\u3042\u308b\u3053\u3068\u304c\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=47\" target=\"_blank\">\u554f24<\/a>\u3015<br \/>\n\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u8981\u3059\u308b\u901a\u7b97\u6cd5\u4eba<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u6cd5\u4eba\u304c\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5168\u3066\u306e\u901a\u7b97\u6cd5\u4eba\u304c\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306a\u3069\u3001\u901a\u7b97\u6cd5\u4eba\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=135\" target=\"_blank\">\u554f59<\/a>\u3015<br \/>\n\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u7b49\u306e\u7533\u544a\u66f8\u5225\u8868\u3078\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3044\u3066\u3001\u901a\u7b97\u7a0e\u52b9\u679c\u984d\u306e\u6388\u53d7\u3092\u884c\u3046\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u4f1a\u8a08\u4ed5\u8a33\u3068\u5225\u8868\uff14\u3001\u5225\u8868\uff14\u4ed8\u8868\u3001\u5225\u8868\uff15\uff08\uff11\uff09\u306e\u8a18\u8f09\u4f8b\u3092\u793a\u3057\u3066\u3044\u308b\uff08\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u9023\u7d50\u6cd5\u4eba\u7a0e\u500b\u5225\u5e30\u5c5e\u984d\u306b\u4fc2\u308b\u4f1a\u8a08\u4ed5\u8a33\u53ca\u3073\u5225\u8868\u306e\u8a18\u8f09\u4f8b\u3068\u6bd4\u8f03\u3057\u3066\u793a\u3057\u3066\u3044\u308b\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=151\" target=\"_blank\">\u554f64<\/a>\u3015<br \/>\n\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u304c\u5f53\u521d\u7533\u544a\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u308a\u3001\u652f\u6255\u5229\u5b50\u5408\u8a08\u984d\u53c8\u306f\u9069\u7528\u95a2\u9023\u6cd5\u4eba\u914d\u5f53\u7b49\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u5f53\u521d\u7533\u544a\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u901a\u7b97\u6cd5\u4eba\u306e\u53d7\u53d6\u914d\u5f53\u7b49\u306e\u76ca\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=170\" target=\"_blank\">\u554f70<\/a>\u3015<br \/>\n\u901a\u7b97\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4e00\u822c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97<\/strong><span style=\"color: #4682b4;\">\uff3b\u65e7\u554f59\uff3d<\/span><br \/>\n<strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=176\" target=\"_blank\">\u554f71<\/a>\u3015<br \/>\n\u901a\u7b97\u6cd5\u4eba\u306e\u4fee\u6b63\u7533\u544a\u7b49\u306b\u304a\u3051\u308b\u4e00\u822c\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97<\/strong><span style=\"color: #4682b4;\">\uff3b\u65e7\u554f60\uff3d<\/span><\/p>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u6539\u6b63\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u305d\u308c\u306b\u95a2\u4fc2\u3059\u308b\uff31\uff06\uff21\u306e\u6539\u8a02\u3092\u884c\u3063\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=196\" target=\"_blank\">\u554f76<\/a>\u3015<br \/>\n\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664\u306b\u4fc2\u308b\u901a\u77e5\u7fa9\u52d9<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u901a\u7b97\u6cd5\u4eba\u304c\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u4e8b\u696d\u5e74\u5ea6\u5f8c\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u7a0e\u984d\u306e\u63a7\u9664\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e00\u5b9a\u306e\u91d1\u984d\u304c\u5f53\u521d\u7533\u544a\u984d\u3068\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4ed6\u306e\u901a\u7b97\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u901a\u77e5\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u308b\u3002\u3053\u306e\uff31\uff06\uff21\u3067\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u901a\u77e5\u3059\u3079\u304d\u4e8b\u9805\u3092\u76db\u308a\u8fbc\u3093\u3060\u901a\u77e5\u66f8\u306e\u66f8\u5f0f\u3092\u4f8b\u3068\u3057\u3066\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p><strong>\u3014<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=199\" target=\"_blank\">\u554f77<\/a>\u3015<br \/>\n\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u6b20\u640d\u91d1\u984d\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u5224\u5b9a\u306b\u3064\u3044\u3066<\/strong><span style=\"color: #b22222;\">\uff3b\u65b0\u8a2d\uff3d<\/span><\/p>\n<p>\u305d\u306e\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u3044\u305a\u308c\u304b\u306e\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u305d\u306e\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u5404\u901a\u7b97\u6cd5\u4eba\u306f\u3044\u305a\u308c\u3082\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3092\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306b\u7d39\u4ecb\u3057\u305f\u4ee5\u5916\u306b\u3082\u3001\u6b21\u306e\uff31\uff06\uff21\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=18\" target=\"_blank\">\u554f\uff17<\/a>\uff1a\u901a\u7b97\u5236\u5ea6\u3078\u79fb\u884c\u3057\u306a\u304b\u3063\u305f\u6cd5\u4eba\u304c\u305d\u306e\u5f8c\u901a\u7b97\u6cd5\u4eba\u3068\u306a\u308b\u3053\u3068\u306b\u3064\u3044\u3066<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=51\" target=\"_blank\">\u554f27<\/a>\uff1a\u901a\u7b97\u5236\u5ea6\u96e2\u8131\u6642\u306e\u9023\u5e2f\u7d0d\u4ed8\u8cac\u4efb<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=145\" target=\"_blank\">\u554f62<\/a>\uff1a\u901a\u7b97\u6cd5\u4eba\u304c\u4ed6\u306e\u901a\u7b97\u30b0\u30eb\u30fc\u30d7\u306b\u52a0\u5165\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6642\u4fa1\u8a55\u4fa1\u8cc7\u7523\u306e\u6642\u4fa1\u8a55\u4fa1\u7b49\u3068\u6295\u8cc7\u7c3f\u4fa1\u4fee\u6b63\u306e\u9069\u7528\u9806\u5e8f<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/group_faq\/pdf\/0020004-041.pdf#page=202\" target=\"_blank\">\u554f78<\/a>\uff1a\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff13\u5e74\uff16\u670828\u65e5\u306b\u3001\u56fd\u7a0e\u5e81\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u6539\u8a02\u3055\u308c\u305f\u3002<br \/>\n\u3053\u306e\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306f\u3001\u901a\u7b97\u5236\u5ea6\u306b\u4fc2\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u56f3\u8868\u3084\u8a08\u7b97\u4f8b\u3092\u7528\u3044\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u305f\u3082\u306e\u3002\u4eca\u56de\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u7b49\u3092\u8e0f\u307e\u3048\u305f\u65e2\u5b58\u306e\uff31\uff06\uff21\uff08\uff19\u554f\uff09\u306e\u6539\u8a02\u304c\u884c\u308f\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u5b9f\u52d9\u5bb6\u304c\u6c17\u306b\u306a\u308b\u65b0\u305f\u306a\uff31\uff06\uff21\uff0814\u554f\uff09\u306e\u8ffd\u52a0\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u516865\u554f\u2192\u516879\u554f\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[412,514],"backnumber":[2102],"series":[976],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-16 22:26:49","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/233060"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=233060"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/233060\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=233060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=233060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=233060"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=233060"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=233060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}