{"id":236932,"date":"2021-09-06T17:11:32","date_gmt":"2021-09-06T08:11:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=236932"},"modified":"2021-09-06T17:11:32","modified_gmt":"2021-09-06T08:11:32","slug":"tax-report-86","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-86\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u308b\uff5e\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u306e\u4ed6\u3001\u30b3\u30ed\u30ca\u798d\u53d7\u3051\u300c\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u300d\u306f\u8981\u4ef6\u7de9\u548c\u306e\u8981\u671b\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u306e\u4ed6\u3001\u30b3\u30ed\u30ca\u798d\u53d7\u3051\u300c\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236\u300d\u306f\u8981\u4ef6\u7de9\u548c\u306e\u8981\u671b\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u6628\u5e74\u306f\u30b3\u30ed\u30ca\u798d\u306e\u5f71\u97ff\u3067\uff11\u30f6\u6708\u9045\u308c\u305f\u304c\u3001\u4eca\u5e74\u306f\u4f8b\u5e74\u901a\u308a\u306e\u65e5\u7a0b\u3067\u6765\u5e74\u5ea6\uff08\u4ee4\u548c\uff14\u5e74\u5ea6\uff09\u306b\u5411\u3051\u305f\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/request\/index.htm\" target=\"_blank\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u300d\uff08\u56fd\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/r04_youbou00_index.html\" target=\"_blank\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u300d\uff08\u5730\u65b9\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u203b\u5404\u5e9c\u7701\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3051\u308b\u60c5\u5831\u306f\u300c<a title=\"\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-513\/\" target=\"_blank\">\u8cc7\u6599\u30ea\u30f3\u30af\u96c6<\/a>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<\/div><\/div>\n<p>\u3053\u3053\u6570\u5e74\u306f\u7d4c\u6e08\u6d3b\u6027\u5316\u3092\u76ee\u7684\u306b\u65b0\u305f\u306a\u7a0e\u5236\u63aa\u7f6e\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u7d4c\u6e08\u7523\u696d\u7701\u3060\u304c\u3001\u4eca\u56de\u306e\u8981\u671b\u3067\u306f\u3001\u5236\u5ea6\u30b9\u30bf\u30fc\u30c8\u3068\u540c\u6642\u671f\u306b\u30b3\u30ed\u30ca\u798d\u3068\u306a\u3063\u305f\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2022\/zeisei_r\/pdf\/1_02.pdf#page=4\" target=\"_blank\">\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd566\u306e13\uff09<\/a>\u300d\u3084\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2022\/zeisei_r\/pdf\/1_02.pdf#page=7\" target=\"_blank\">\uff15G\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u63aa\u6cd542\u306e12\u306e\uff16\uff09<\/a>\u300d\u304c\u6765\u5e74\uff13\u6708\u3067\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u305f\u3081\u4e00\u90e8\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3068\uff12\u5e74\u5ef6\u9577\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u307b\u304b\u3001\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\uff08\u63aa\u6cd561\u306e\uff14\uff09\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff0830\u4e07\u5186\u672a\u6e80\uff09\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u63aa\u6cd567\u306e\uff15\uff09\u306b\u3064\u3044\u3066\uff12\u5e74\u5ef6\u9577\u7b49\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5177\u4f53\u7684\u306a\u8981\u671b\u306f\u898b\u3089\u308c\u306a\u3044\u304c\u3001<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2022\/zeisei_r\/pdf\/1_02.pdf#page=17\" target=\"_blank\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff08\u6cd5\u4eba\u7248\u30fb\u500b\u4eba\u7248\uff09<\/a>\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u30b3\u30ed\u30ca\u798d\u306e\u5f71\u97ff\u3082\u542b\u3081\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5b9f\u65bd\u72b6\u6cc1\u3084\u672c\u7a0e\u5236\u306e\u6d3b\u7528\u72b6\u6cc1\u7b49\u3092\u8e0f\u307e\u3048\u3001\u6cd5\u4eba\u7248\u30fb\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u304a\u3051\u308b\u5186\u6ed1\u306a\u4e8b\u696d\u627f\u7d99\u306e\u5b9f\u65bd\u306e\u305f\u3081\u306e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u300d\u306e\u691c\u8a0e\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u3055\u3089\u306bG20\/OECD\u306b\u304a\u3051\u308b<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2022\/zeisei_r\/pdf\/1_02.pdf#page=40\" target=\"_blank\">\u30c7\u30b8\u30bf\u30eb\u8ab2\u7a0e\u306e\u56fd\u969b\u7684\u306a\u5408\u610f\u306b\u5411\u3051\u305f\u5bfe\u5fdc<\/a>\u3068\u3057\u3066\u4e0b\u8a18\u306e\u8981\u671b\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u4ee5\u964d\u306e\u6539\u6b63\u3092\u542b\u3081\u305f\u52d5\u5411\u306b\u3064\u3044\u3066\u6ce8\u8996\u304c\u5fc5\u8981\u3068\u8a00\u3048\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u672c\u5e7410\u6708\u306e\u6700\u7d42\u5408\u610f\u3084\u305d\u306e\u5148\u306e\u56fd\u5185\u6cd5\u5316\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u8af8\u5916\u56fd\u306e\u52d5\u5411\u3082\u8e0f\u307e\u3048\u3001\u5b9f\u4f53\u3042\u308b\u7d4c\u6e08\u6d3b\u52d5\u3092\u884c\u3046\u4f01\u696d\u306b\u5bfe\u3059\u308b\u63a7\u9664\u63aa\u7f6e\u3084\u65e2\u5b58\u306e\u985e\u4f3c\u63aa\u7f6e\uff08\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff09\u306e\u7c21\u7d20\u5316\u7b49\u3092\u901a\u3058\u3066\u3001\u65e5\u672c\u4f01\u696d\u306b\u904e\u5ea6\u306a\u8ca0\u62c5\u3092\u8ab2\u3055\u306a\u3044\u3088\u3046\u306b\u914d\u616e\u3057\u3064\u3064\u3001\u56fd\u5185\u5916\u306e\u4f01\u696d\u9593\u306e\u516c\u5e73\u306a\u7af6\u4e89\u74b0\u5883\u3092\u6574\u5099\u3057\u3001\u65e5\u672c\u4f01\u696d\u306e\u56fd\u969b\u7af6\u4e89\u529b\u306e\u7dad\u6301\u30fb\u5411\u4e0a\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u7d4c\u7523\u7701\u304b\u3089\u306f\u4ed6\u306b\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/request\/meti\/04y_meti_k_01.pdf\" target=\"_blank\">\u5370\u7d19\u7a0e\u306e\u3042\u308a\u65b9\u306e\u691c\u8a0e<\/a>\uff08\u8fd1\u5e74\u306e\u96fb\u5b50\u53d6\u5f15\u306e\u5897\u5927\u7b49\u3092\u8e0f\u307e\u3048\u3001\u5236\u5ea6\u306e\u6839\u5e79\u304b\u3089\u3042\u308a\u65b9\u3092\u691c\u8a0e\uff09\u3084\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/request\/meti\/04y_meti_k_09.pdf\" target=\"_blank\">\u5b50\u4f1a\u793e\u304b\u3089\u306e\u914d\u5f53\u53ca\u3073\u5b50\u4f1a\u793e\u682a\u5f0f\u306e\u8b72\u6e21\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u56fd\u969b\u7684\u306a\u79df\u7a0e\u56de\u907f\u3078\u306e\u5bfe\u5fdc\u306e\u898b\u76f4\u3057<\/a>\uff08\u65e5\u672c\u4f01\u696d\u306e\u6d77\u5916\u3067\u306e\u5065\u5168\u306a\u4e8b\u696d\u6d3b\u52d5\u306b\u904e\u5ea6\u306a\u8ca0\u62c5\u304c\u53ca\u3076\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u672c\u7a0e\u5236\u306e\u8da3\u65e8\u3084\u30d3\u30b8\u30cd\u30b9\u5b9f\u614b\u3092\u8e0f\u307e\u3048\u305f\u6240\u8981\u306e\u898b\u76f4\u3057\uff09\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/request\/meti\/04y_meti_k_04.pdf\" target=\"_blank\">\u4f01\u696d\u306e\u751f\u7523\u6027\u3092\u5411\u4e0a\u3055\u305b\u308b\u4e8b\u696d\u518d\u7de8\u3092\u5186\u6ed1\u5316\u3059\u308b\u305f\u3081\u306e\u6240\u8981\u306e\u63aa\u7f6e<\/a>\u3068\u3057\u3066\u300c\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5236\u5ea6\u306b\u304a\u3051\u308b\u3001\u30b0\u30eb\u30fc\u30d7\u901a\u7b97\u5b50\u6cd5\u4eba\u306e\u30b0\u30eb\u30fc\u30d7\u96e2\u8131\u6642\u306e\u53d6\u308a\u6271\u3044\u7b49\u306b\u3064\u3044\u3066\u3001\u5236\u5ea6\u306e\u65bd\u884c\u72b6\u6cc1\u3084\u7d44\u7e54\u518d\u7de8\u7a0e\u5236\u3068\u306e\u6574\u5408\u6027\u7b49\u3092\u8e0f\u307e\u3048\u3001\u4e2d\u671f\u7684\u306b\u5fc5\u8981\u306a\u691c\u8a0e\u300d\u3092\u884c\u3046\u3053\u3068\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306b\u56fd\u571f\u4ea4\u901a\u7701\u304b\u3089\u306f\u3001\u5e74\u672b\u306b\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u63aa\u6cd541\uff09\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff08\u63aa\u6cd570\u306e\uff12\uff09\u7b49\u306b\u3064\u3044\u3066\u300c\u4f4f\u5b85\u6295\u8cc7\u306e\u6ce2\u53ca\u52b9\u679c\u306b\u9451\u307f\u3001\uff08\u4e2d\u7565\uff09\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u53ca\u3073\u307e\u3093\u5ef6\u9632\u6b62\u306e\u305f\u3081\u306e\u63aa\u7f6e\u7b49\u306b\u3088\u308b\u5f71\u97ff\u3092\u542b\u3081\u305f\u4eca\u5f8c\u306e\u7d4c\u6e08\u60c5\u52e2\u7b49\u3092\u8e0f\u307e\u3048\u30012050\u5e74\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u306e\u5b9f\u73fe\u7b49\u3092\u56f3\u308b\u89b3\u70b9\u3082\u542b\u3081\u3001\u5fc5\u8981\u306a\u691c\u8a0e\u3092\u884c\u3044\u3001\u6240\u8981\u306e\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u300d\u3088\u3046<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001420200.pdf#page=9\" target=\"_blank\">\u8981\u671b\u3055\u308c\u3066\u304a\u308a<\/a>\u3001\u5177\u4f53\u7684\u306a\u6539\u6b63\u306e\u4e2d\u8eab\u306b\u3064\u3044\u3066\u306f\u5e74\u672b\u306b\u304b\u3051\u3066\u306e\u8b70\u8ad6\u3067\u660e\u3089\u304b\u306b\u306a\u308b\u6a21\u69d8\u3002\u307e\u305f\u3001\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\uff08\u8010\u9707\u30fb\u30d0\u30ea\u30a2\u30d5\u30ea\u30fc\u30fb\u7701\u30a8\u30cd\u30fb\u591a\u4e16\u5e2f\u540c\u5c45\u30fb\u9577\u671f\u512a\u826f\u4f4f\u5b85\uff09\u3092\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u63aa\u7f6e\uff08\u30ed\u30fc\u30f3\u578b\u30fb\u6295\u8cc7\u578b\uff09\u306b\u3064\u3044\u3066\u3082\u305d\u308c\u305e\u308c\u5e74\u672b\u3067\u9069\u7528\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3053\u3068\u304b\u3089\u3001\uff12\u5e74\u5ef6\u9577\u3068\u4e00\u90e8\u8981\u4ef6\u306e\u898b\u76f4\u3057\u304c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001420200.pdf#page=26\" target=\"_blank\">\u8981\u671b\u3055\u308c\u3066\u3044\u308b<\/a>\uff08\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u3082\u540c\u69d8\uff09\u3002\u305d\u306e\u4ed6\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7279\u4f8b\uff08\u8b72\u6e21\u76ca\u306e\u8ab2\u7a0e\u7e70\u5ef6\u3079\u3001\u8b72\u6e21\u640d\u306e\u7e70\u8d8a\u63a7\u9664\u7b49\uff09\u306e<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001420200.pdf#page=24\" target=\"_blank\">\uff12\u5e74\u5ef6\u9577<\/a>\u3084\u3001\u6240\u6709\u8005\u4e0d\u660e\u571f\u5730\u5bfe\u7b56\u3068\u3057\u3066\u300c\u30e9\u30f3\u30c9\u30d0\u30f3\u30af\u304c\u53d6\u5f97\u3059\u308b\u571f\u5730\u7b49\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5275\u8a2d\uff08\u767b\u9332\u514d\u8a31\u7a0e\u30fb\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\uff09\u300d\u304c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/page\/content\/001420200.pdf#page=18\" target=\"_blank\">\u8981\u671b\u4e8b\u9805\u3068\u3057\u3066\u793a\u3055\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p>\u5185\u95a3\u5e9c\u304b\u3089\u306f\u3001\u56fd\u5bb6\u6226\u7565\u7279\u533a\u3001\u56fd\u969b\u6226\u7565\u7dcf\u5408\u7279\u533a\u306b\u4fc2\u308b\u5404\u7279\u4f8b\u63aa\u7f6e\u3084\u6c96\u7e04\u632f\u8208\u306b\u95a2\u3059\u308b\u5404\u65bd\u7b56\u306e\u5ef6\u9577\u7b49\u306e\u4ed6\u3001\u30b3\u30ed\u30ca\u798d\u3092\u53d7\u3051\u672c\u793e\u6a5f\u80fd\u306e\u5730\u65b9\u79fb\u8ee2\u3092\u884c\u3046\u4f01\u696d\u3092\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/yosan\/soshiki\/r04\/zei\/04zei.pdf#page=9\" target=\"_blank\">\u5730\u65b9\u62e0\u70b9\u5f37\u5316\u7a0e\u5236<\/a>\uff08\u30aa\u30d5\u30a3\u30b9\u6e1b\u7a0e\uff08\u7a0e\u984d\u63a7\u9664\u53c8\u306f\u7279\u5225\u511f\u5374\uff09\u30fb\u96c7\u7528\u4fc3\u9032\u7a0e\u5236\u306e\u7279\u4f8b\uff08\u7a0e\u984d\u63a7\u9664\uff09\uff09\u300d\u306e\uff12\u5e74\u5ef6\u9577\u53ca\u3073\u3001\u300c\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308b\u30d3\u30b8\u30cd\u30b9\u74b0\u5883\u3084\u4f01\u696d\u52d5\u5411\u306e\u5909\u5316\u7b49\u3092\u8e0f\u307e\u3048\u305f\u9069\u7528\u8981\u4ef6\u306e\u7de9\u548c\u7b49\u306e\u62e1\u5145\u300d\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002\u5730\u65b9\u79fb\u8ee2\u306e\u691c\u8a0e\u3092\u9032\u3081\u3066\u3044\u308b\u4f01\u696d\u306b\u3068\u3063\u3066\u6ce8\u76ee\u306e\u6539\u6b63\u3068\u8a00\u3048\u3088\u3046\u3002\u30b3\u30ed\u30ca\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u306f\u4ed6\u306b\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u6539\u6b63\u3067\u5ef6\u9577\u3055\u308c\u305f\u300c\u7279\u5225\u8cb8\u4ed8\u3051\u306b\u4fc2\u308b\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\u306e\u5370\u7d19\u7a0e\u306e\u975e\u8ab2\u7a0e\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd511\uff09\u300d\u306b\u3064\u3044\u3066\u3001\u7279\u5225\u8cb8\u4ed8\u3051\u304c\u5ef6\u9577\u3055\u308c\u305f\u5834\u5408\u306f\u5f53\u8a72\u671f\u9650\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/yosan\/soshiki\/r04\/zei\/04zei.pdf#page=29\" target=\"_blank\">\u8981\u671b\u4e8b\u9805\u3068\u3057\u3066\u63b2\u3052\u3089\u308c\u3066\u3044\u308b<\/a>\u3002<\/p>\n<p><a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u300c\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3078\u306e\u640d\u76ca\u901a\u7b97\u5bfe\u8c61\u62e1\u5927\u306b\u5411\u3051\u305f\u8ad6\u70b9\u6574\u7406\u3092\u516c\u8868\uff5e\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5c0e\u5165\u3084\u5c4a\u51fa\u5236\u306b\u3064\u3044\u3066\u3082\u8b70\u8ad6\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-119\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u300c\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u306b\u95a2\u3059\u308b\u7814\u7a76\u4f1a\u300d\u3088\u308a\uff17\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u8ad6\u70b9\u6574\u7406\u300d\u3067\u306f\u3001\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u3078\u306e\u640d\u76ca\u901a\u7b97\u306e\u7bc4\u56f2\u62e1\u5927\u306b\u5411\u3051\u3001\u307e\u305a\u306f\u6709\u4fa1\u8a3c\u5238\u5e02\u5834\u30c7\u30ea\u30d0\u30c6\u30a3\u30d6\u53d6\u5f15\u306b\u3064\u3044\u3066\u640d\u76ca\u901a\u7b97\u306e\u5bfe\u8c61\u3068\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u9069\u5207\u3068\u3055\u308c\u3001\u307e\u305f\u79df\u7a0e\u56de\u907f\u306e\u305f\u3081\u306e\u65bd\u7b56\u6848\u304c\u63d0\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\u91d1\u878d\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\u3067\u306f\u3001\u3053\u306e<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r3\/sonota\/20210831\/01.pdf#page=4\" target=\"_blank\">\u8ad6\u70b9\u6574\u7406\u306b\u6e96\u3058\u305f\u8981\u671b<\/a>\u304c\u306a\u3055\u308c\u3066\u3044\u308b\uff08\u4ed6\u306b\u306f\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u76f8\u7d9a\u7a0e\u306b\u4fc2\u308b\u898b\u76f4\u3057\u300d\u3084\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u62e1\u5145\u300d\u7b49\uff09\u3002<\/p>\n<p>\u5168\u4f53\u3068\u3057\u3066\u9069\u7528\u671f\u9650\u3092\u3080\u304b\u3048\u308b\u5404\u7279\u4f8b\u63aa\u7f6e\u306e\u5ef6\u9577\u8981\u671b\u304c\u591a\u304f\u3001\u65b0\u5236\u5ea6\u5275\u8a2d\u3084\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u306f\u5c11\u306a\u3044\u3068\u8a00\u3048\u308b\u304c\u3001\u3053\u3053\u6570\u5e74\u306e\u4e0e\u515a\u5927\u7db1\u3067\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u4e00\u4f53\u5316\uff08<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/200955_1.pdf#page=22\" target=\"_blank\">\u8cc7\u7523\u79fb\u8ee2\u306e\u6642\u671f\u306e\u9078\u629e\u306b\u4e2d\u7acb\u7684\u306a\u7a0e\u5236\u306e\u69cb\u7bc9<\/a>\uff09\u300d\u3084\u300c\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u63aa\u7f6e\uff08<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/138664_1.pdf#page=8\" target=\"_blank\">\u7bc0\u7a0e\u3092\u76ee\u7684\u3068\u3057\u305f\u99c6\u3051\u8fbc\u307f\u7684\u306a\u9069\u7528\u7b49\u306e\u9632\u6b62<\/a>\uff09\u300d\u3001\u300c\u6559\u80b2\u8cc7\u91d1\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff08<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jimin.jp-east-2.storage.api.nifcloud.com\/pdf\/news\/policy\/200955_1.pdf#page=22\" target=\"_blank\">\u6b21\u306e\u9069\u7528\u671f\u9650\u306e\u5230\u6765\u6642\u306b\u5236\u5ea6\u306e\u5ec3\u6b62\u3082\u542b\u3081\u6539\u3081\u3066\u691c\u8a0e<\/a>\uff09\u300d\u306a\u3069\u4eca\u5f8c\u306e\u691c\u8a0e\u4e8b\u9805\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u7279\u306b\u8cc7\u7523\u7a0e\u95a2\u4fc2\u306b\u591a\u304f\u3001\u4e0e\u515a\u7a0e\u5236\u8abf\u67fb\u4f1a\u3067\u306e\u5e74\u672b\u306b\u5411\u3051\u305f\u8b70\u8ad6\u306e\u52d5\u5411\u306b\u306f\u6ce8\u8996\u304c\u5fc5\u8981\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u6628\u5e74\u306f\u30b3\u30ed\u30ca\u798d\u306e\u5f71\u97ff\u3067\uff11\u30f6\u6708\u9045\u308c\u305f\u304c\u3001\u4eca\u5e74\u306f\u4f8b\u5e74\u901a\u308a\u306e\u65e5\u7a0b\u3067\u6765\u5e74\u5ea6\uff08\u4ee4\u548c\uff14\u5e74\u5ea6\uff09\u306b\u5411\u3051\u305f\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u305f\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":[370,177,167,179,289],"tags":[407,396,314,160,448,450,718,417],"backnumber":[2110],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 04:32:27","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/236932"}],"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=236932"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/236932\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=236932"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=236932"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=236932"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=236932"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=236932"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}