{"id":238333,"date":"2021-10-07T10:08:50","date_gmt":"2021-10-07T01:08:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=238333"},"modified":"2021-10-06T17:10:04","modified_gmt":"2021-10-06T08:10:04","slug":"reading-292","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-292\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c49\u8a71\u3011\u300c\u96d1\u640d\u63a7\u9664\u306b\u304a\u3051\u308b\u300c\u640d\u5931\u300d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #b22222;\">\u6240\u5f97\u8ab2\u7a0e<\/span>\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c49\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u96d1\u640d\u63a7\u9664\u306b\u304a\u3051\u308b\u300c\u640d\u5931\u300d\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-162487\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/09\/shotoku-bumon49-1.png\" alt=\"\" width=\"473\" height=\"419\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<\/span><strong style=\"text-align: right;\">\u516b\u30c3\u5c3e\u3000\u9806\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u663c\u4f11\u307f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u300e\u7a0e\u52d9\u516d\u6cd5\u300f\u3092\u958b\u304d\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\uff08\u96d1\u640d\u63a7\u9664\uff09\u306e\u30da\u30fc\u30b8\u3092\u30b8\u30c3\u3068\u898b\u3066\u3044\u308b\u3002<!--more--><\/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 style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd572\u6761\uff08\u96d1\u640d\u63a7\u9664\uff09<\/strong><span style=\"font-size: 12px;\">\u203b\u4e00\u90e8\u629c\u7c8b<\/span><br 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\/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u82e6\u7b11\u3059\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3059\u306a\u308f\u3061\u3001\u707d\u5bb3\u3001\u76d7\u96e3\u305d\u3057\u3066\u6a2a\u9818\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u610f\u601d\u306b\u57fa\u3065\u304b\u306a\u3044\u640d\u5931\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u8a50\u6b3a\u306f\u7d0d\u7a0e\u8005\u306e\u610f\u601d\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u3044\u3044\u5f97\u308b\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u3089\u3057\u3044\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u8aac\u660e\u3092\u7d9a\u3051\u308b\u3002<\/p>\n<p>\u300c\u3082\u3063\u3068\u3082\u3001\u8a50\u6b3a\u53c8\u306f\u6050\u559d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5224\u5b9a\u304c\u96e3\u3057\u3044\u3068\u3044\u3046\u7a0e\u52d9\u57f7\u884c\u4e0a\u306e\u554f\u984c\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u304c\u3001\u7a0e\u5236\u8abf\u67fb\u4f1a\u7b54\u7533\uff08\u662d\u548c36\u5e7412\u6708\uff09\u3067\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u30fb\u30fb\u30fb\u305d\u3057\u3066\u3001\u6a2a\u9818\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u6027\u8cea\u304c\u6700\u3082\u76d7\u96e3\u306b\u3088\u308b\u640d\u5931\u306b\u8fd1\u3044\u3068\u601d\u308f\u308c\u308b\u3068\u3057\u3066\u3001\u96d1\u640d\u63a7\u9664\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305f\u3089\u3057\u3044\u3002\u300d<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u9ed9\u3063\u3066\u805e\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u305f\u3060\u3001\u79c1\u3082\u500b\u4eba\u7684\u306b\u306f\u3001\u8a50\u6b3a\u306b\u3088\u308b\u640d\u5931\u306b\u3064\u3044\u3066\u3082\u96d1\u640d\u63a7\u9664\u3092\u8a8d\u3081\u3066\u3088\u3044\u306e\u3067\u306f\u3068\u601d\u3046\u3088\u3002\u5b9f\u969b\u306b\u30fb\u30fb\u30fb\u640d\u5931\u3092\u88ab\u3063\u3066\u3044\u308b\u306e\u3060\u304b\u3089\u30fb\u30fb\u30fb\u8a50\u6b3a\u304c\u7d0d\u7a0e\u8005\u306e\u610f\u601d\u306b\u57fa\u3065\u304f\u3068\u3044\u3044\u5f97\u308b\u3068\u3044\u3063\u3066\u3082\u30fb\u30fb\u30fb\u9a19\u3055\u308c\u305f\u306e\u3060\u304b\u3089\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u8155\u3092\u7d44\u3093\u3067\u3001\u5c11\u3057\u8003\u3048\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3053\u3053\u306b\u3001\u632f\u308a\u8fbc\u307f\u8a50\u6b3a\u306b\u3064\u3044\u3066\u306e\u88c1\u6c7a\u304c\u3042\u308b\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u6b21\u306e<strong>\u2460<\/strong>\uff5e<strong>\u2462<\/strong>\u306b\u3088\u3063\u3066\u3001\u707d\u5bb3\u3001\u76d7\u96e3\u305d\u3057\u3066\u6a2a\u9818\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u5224\u65ad\u3057\u3066\u3044\u307e\u3059\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u516c\u8868\u88c1\u6c7a\u4e8b\u4f8b\uff08<a title=\"\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kfs.go.jp\/service\/MP\/02\/0701000000.html#a83\" target=\"_blank\">\u5e73\u621023\u5e74\uff15\u670823\u65e5\u88c1\u6c7a<\/a>\uff09\u3092\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306b\u898b\u305b\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>\uff08\u524d\u7565\uff09<strong>\u2460<\/strong>\u8a50\u6b3a\u306e\u72af\u4eba\u304c\u6307\u5b9a\u3057\u305f\u53e3\u5ea7\u306b\uff13\u56de\u306b\u308f\u305f\u308a\u632f\u8fbc\u9001\u91d1\u3057\u305f<span style=\"border-bottom: solid 1px #B22222;\">\u8acb\u6c42\u4eba\u306e\u884c\u70ba<\/span>\uff08\u672c\u4ef6\u5404\u632f\u8fbc\u307f\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u81ea\u4f53\u304c\u3001\u8acb\u6c42\u4eba\u306e\u610f\u601d\u306b\u57fa\u3065\u3044\u3066\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u672c\u4ef6\u640d\u5931\u306f\u300c\u707d\u5bb3\u300d\u306b\u3088\u308b\u640d\u5931\u306b\u5f53\u305f\u3089\u306a\u3044\u3053\u3068\u3001<\/span><strong>\u2461<\/strong>\u300c\u76d7\u96e3\u300d\u306e\u610f\u7fa9\u306f\u300c\u8ca1\u7269\u306e\u5360\u6709\u8005\u306e\u610f\u306b\u53cd\u3059\u308b\u7b2c\u4e09\u8005\u306b\u3088\u308b\u5f53\u8a72\u8ca1\u7269\u306e\u5360\u6709\u306e\u79fb\u8ee2\u300d\u3068\u89e3\u3055\u308c\u308b\u3068\u3053\u308d\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u672c\u4ef6\u5404\u632f\u8fbc\u307f\u304c\u8acb\u6c42\u4eba\u306e\u610f\u601d\u306b\u57fa\u3065\u3044\u3066\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3089\u3001\u672c\u4ef6\u640d\u5931\u306f\u300c\u76d7\u96e3\u300d\u306b\u3088\u308b\u640d\u5931\u306b\u5f53\u305f\u3089\u306a\u3044\u3053\u3068\u3001<\/span><strong>\u2462<\/strong>\u300c\u6a2a\u9818\u300d\u306e\u610f\u7fa9\u306f\u300c\u4ed6\u4eba\u306e\u7269\u306e\u5360\u6709\u8005\u304c\u59d4\u8a17\u306e\u4efb\u52d9\u306b\u80cc\u3044\u3066\u3001\u305d\u306e\u7269\u306b\u3064\u304d\u6a29\u9650\u304c\u306a\u3044\u306e\u306b\u6240\u6709\u8005\u3067\u306a\u3051\u308c\u3070\u3067\u304d\u306a\u3044\u3088\u3046\u306a\u51e6\u5206\u3092\u3059\u308b\u3053\u3068\u300d\u3068\u89e3\u3055\u308c\u308b\u3068\u3053\u308d\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8acb\u6c42\u4eba\u304c\u632f\u308a\u8fbc\u3093\u3060\u91d1\u92ad\u306b\u5bfe\u3059\u308b\u6240\u6709\u6a29\u306f\u672c\u4ef6\u5404\u632f\u8fbc\u307f\u3092\u7d42\u3048\u305f\u6642\u70b9\u3067\u3001\u5f53\u8a72\u91d1\u92ad\u306b\u5bfe\u3059\u308b\u5360\u6709\u3068\u3068\u3082\u306b\u4e0a\u8a18\u8a50\u6b3a\u306e\u72af\u4eba\u5074\u3078\u79fb\u8ee2\u3057\u305f\u3068\u8a8d\u3081\u3089\u308c\u3001\u5f53\u8a72\u72af\u4eba\u306f\u305d\u3082\u305d\u3082\u8acb\u6c42\u4eba\u306e\u7269\u306e\u5360\u6709\u8005\u3067\u306f\u306a\u3044\u304b\u3089\u3001\u672c\u4ef6\u640d\u5931\u306f\u300c\u6a2a\u9818\u300d\u306b\u3088\u308b\u640d\u5931\u306b\u5f53\u305f\u3089\u306a\u3044\u3053\u3068<\/span>\u304b\u3089\u3001\u672c\u4ef6\u640d\u5931\u306f\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u300c\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u300d\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u3002\uff08\u4ee5\u4e0b\u3001\u7701\u7565\uff09<\/p>\n<\/div>\n<p>\u300c\u306a\u308b\u307b\u3069\u3001\u632f\u308a\u8fbc\u307f\u8a50\u6b3a\u304b\u30fb\u30fb\u30fb\u78ba\u304b\u306b\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u30fb\u30fb\u73fe\u884c\u306e\u6240\u5f97\u7a0e\u6cd572\u6761\u306e\u898f\u5b9a\u304b\u3089\u3059\u308b\u3068\u3001\u707d\u5bb3\u53c8\u306f\u76d7\u96e3\u82e5\u3057\u304f\u306f\u6a2a\u9818\u306b\u3088\u308b\u640d\u5931\u306b\u306f\u5f53\u305f\u3089\u306a\u3044\u30fb\u30fb\u30fb\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u306a\u3002\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u88c1\u6c7a\u306e\u8981\u65e8\u3092\u898b\u306a\u304c\u3089\u3046\u306a\u305a\u304f\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3068\u3053\u308d\u3067\u3001\u4f59\u8ac7\u3067\u3059\u304c\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\u306f\u300e\u76d7\u96e3\u300f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5211\u6cd5235\u6761\u306f\u300e\u7a83\u76d7\u300f\u3068\u3044\u3046\u7528\u8a9e\u3092\u4f7f\u3063\u3066\u3044\u307e\u3059\u30fb\u30fb\u30fb\u3053\u308c\u3063\u3066\u3001\u540c\u3058\u610f\u5473\u30fb\u30fb\u30fb\u3067\u3059\u3088\u306d\uff1f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u982d\u3092\u304b\u304d\u306a\u304c\u3089\u5c0b\u306d\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u3060\u3088\u3001\u300e\u7a83\u76d7\u300f\u306f\u3001\u304a\u91d1\u3092\u76d7\u3080\u5074\u306e\u884c\u70ba\u3092\u8868\u3057\u3001\u300e\u76d7\u96e3\u300f\u306f\u3001\u304a\u91d1\u3092\u76d7\u307e\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u30fb\u30fb\u30fb\u3057\u305f\u304c\u3063\u3066\u5211\u6cd5\u306f\u3001\u305d\u306e\u884c\u70ba\u3092\u3057\u305f\u8005\u3092\u7f70\u3059\u308b\u898f\u5b9a\u3060\u304b\u3089\u3001\u5f53\u7136\u300e\u7a83\u76d7\u300f\u3068\u3044\u3046\u7528\u8a9e\u3092\u4f7f\u3044\u3001\u307e\u305f\u3001\u6240\u5f97\u7a0e\u6cd572\u6761\u306e\u96d1\u640d\u63a7\u9664\u306f\u3001\u88ab\u5bb3\u306b\u906d\u3063\u305f\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u3082\u306e\u3060\u304b\u3089\u3001\u300e\u76d7\u96e3\u300f\u3068\u3044\u3046\u8a00\u8449\u3092\u4f7f\u3046\u3053\u3068\u306b\u306a\u308b\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u4e01\u5be7\u306a\u8aac\u660e\u306b\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u6065\u305a\u304b\u3057\u305d\u3046\u306b\u3057\u306a\u304c\u3089\u3001\u5927\u304d\u304f\u3046\u306a\u305a\u304f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\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\/shiraberu\/taxanswer\/shotoku\/1110.htm\" target=\"_blank\">No.1110\u2003\u707d\u5bb3\u3084\u76d7\u96e3\u306a\u3069\u3067\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u3068\u304d\uff08\u96d1\u640d\u63a7\u9664\uff09<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u7269\u8a9e\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u767b\u5834\u3059\u308b\u4eba\u7269\u3084\u56e3\u4f53\u7b49\u306f\u3001\u5b9f\u5728\u306e\u3082\u306e\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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