{"id":238940,"date":"2021-10-14T10:19:33","date_gmt":"2021-10-14T01:19:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=238940"},"modified":"2023-07-21T16:54:58","modified_gmt":"2023-07-21T07:54:58","slug":"consumption-article-172","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-172\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u300d"},"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\uff17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u300d<\/strong><\/h4>\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;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #800000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u3014\u30dd\u30a4\u30f3\u30c8\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<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\u306e\u30b9\u30bf\u30fc\u30c8\u306f\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3067\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u66f8\u9762\u53c8\u306fe-Tax\u306b\u3088\u308b\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u66f8\u9762\u306e\u90f5\u9001\u306b\u3088\u308b\u63d0\u51fa\u5148\u304c\u6240\u8f44\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u304f\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u300d\u3067\u3042\u308b\u306a\u3069\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffede6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u6642\u671f<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\u3001\u4ee4\u548c\uff13\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/strong><\/h4>\n<p>\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u306e\u307b\u304b\u3001e-Tax\u3092\u5229\u7528\u3057\u305f\u63d0\u51fa\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u90f5\u9001\u3059\u308b\u5834\u5408\u306e\u90f5\u9001\u5148<\/strong><\/h4>\n<p>\u5404\u56fd\u7a0e\u5c40\uff08\u6c96\u7e04\u56fd\u7a0e\u4e8b\u52d9\u6240\u3092\u542b\u307f\u307e\u3059\uff09\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u306b\u90f5\u9001\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5404\u5c40\uff08\u6240\uff09\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u306e\u7ba1\u8f44\u5730\u57df\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_yuso.htm\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-238946\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/invoiceQA7-1.png\" alt=\"\" width=\"1059\" height=\"671\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/invoiceQA7-1.png 1059w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/invoiceQA7-1-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/10\/invoiceQA7-1-1024x648.png 1024w\" sizes=\"(max-width: 1059px) 100vw, 1059px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_yuso.htm\" target=\"_blank\" rel=\"noopener\">\u90f5\u9001\u306b\u3088\u308b\u63d0\u51fa\u5148\u306e\u3054\u6848\u5185<\/a>\u300d<\/span><\/p>\n<p>\u6240\u8f44\u306e\u56fd\u7a0e\u5c40\u304c\u308f\u304b\u3089\u306a\u304f\u3066\u3082\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u5728\u3059\u308b\u770c\u306b\u3088\u3063\u3066\u3001\u3044\u305a\u308c\u306e\u30bb\u30f3\u30bf\u30fc\u306b\u90f5\u9001\u3059\u308c\u3070\u3088\u3044\u304b\u3001\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u3067\u306f\u3001\u6301\u53c2\u306b\u3088\u308b\u63d0\u51fa\u3001\u96fb\u8a71\u3084\u5bfe\u9762\u306b\u3088\u308b\u500b\u5225\u76f8\u8ac7\u306f\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u6301\u53c2\u3059\u308b\u5834\u5408\u3084\u3001\u63d0\u51fa\u306b\u5148\u7acb\u3063\u3066\u500b\u5225\u306b\u76f8\u8ac7\u3057\u305f\u3044\u5834\u5408\u306f\uff1f<\/strong><\/h4>\n<p>\u6301\u53c2\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u53ca\u3073\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u3078\u63d0\u51fa\u3067\u304d\u307e\u3059\u304c\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u90f5\u9001\u306b\u3088\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3078\u306e\u5354\u529b\u304c\u547c\u3073\u304b\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u3067\u500b\u5225\u306b\u76f8\u8ac7\u3057\u305f\u4e0a\u3067\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u96fb\u8a71\u3057\u3066\u3001\u4e88\u3081\u76f8\u8ac7\u65e5\u6642\u7b49\u3092\u4e88\u7d04\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u500b\u4eba\u4e8b\u696d\u8005\u306f\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u793a\u53c8\u306f\u5199\u3057\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981<\/strong><\/h4>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u500b\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3057\u307e\u3059\u306e\u3067\u3001\u6301\u53c2\u306e\u5834\u5408\u306f\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u793a\u3001\u90f5\u9001\u306e\u5834\u5408\u306f\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u5199\u3057\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3009<\/strong><\/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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u304a\u6301\u3061\u306e\u65b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">&#x27a1;<\/span>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u304a\u6301\u3061\u3067\u306a\u3044\u65b9<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #333399;\">&#x27a1;<\/span>\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\uff08\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u4f4f\u6c11\u7968\u306a\u3069\uff09\uff0b \u8eab\u5143\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000e-Tax\u3092\u5229\u7528\u3057\u3066\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u300d\u306b\u306f\u3001e-Tax\u306b\u3088\u308b\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306a\u30de\u30cb\u30e5\u30a2\u30eb\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u4e8b\u524d\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u500b\u4eba\u4e8b\u696d\u8005\u306e\u65b9\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u6cd5\u4eba\u306e\u65b9\u306f\u5546\u696d\u767b\u8a18\u8a8d\u8a3c\u5c40\u304c\u767a\u884c\u3059\u308b\u96fb\u5b50\u8a3c\u660e\u66f8\u7b49\u3092\u7528\u610f\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000e-Tax\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306e\u65b9\u306f\u3001\u81ea\u3089\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u524d\u306b\u3001\u53d6\u5f97\u6e08\u307f\u306e\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u304c\u306a\u3044\u304b\u9867\u554f\u7a0e\u7406\u58eb\u306b\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\u65b0\u305f\u306b\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u53d6\u5f97\u3059\u308b\u3068\u3001\u5f93\u6765\u5229\u7528\u3057\u3066\u3044\u305f\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306b\u4fc2\u308b\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u3068e-Tax\u306b\u3088\u308b\u63d0\u51fa\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p>\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304b\u3089\u767b\u9332\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u5dee\u304c\u3042\u308a\u307e\u3059\u3002\u672c\u7a3f\u57f7\u7b46\u6642\u70b9\u3067\u306f\u3042\u304f\u307e\u3067\u898b\u8fbc\u307f\u3067\u3059\u304c\u3001\u66f8\u9762\u3067\u63d0\u51fa\u3055\u308c\u305f\u767b\u9332\u7533\u8acb\u66f8\u306b\u3064\u3044\u3066\u306f\uff11\u30f6\u6708\u7a0b\u5ea6\u3001e-Tax\u3067\u63d0\u51fa\u3055\u308c\u305f\u767b\u9332\u7533\u8acb\u66f8\u306b\u3064\u3044\u3066\u306f\uff12\u9031\u9593\u7a0b\u5ea6\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=28\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff14<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff15\u5e74\uff14\u6708\u6539\u8a02\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/20180606\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\u53d6\u6271\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u8cbb\u7a0e\u8ee2\u5ac1\u5bfe\u7b56\u7279\u5225\u63aa\u7f6e\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u306e\u5186\u6ed1\u304b\u3064\u9069\u6b63\u306a\u8ee2\u5ac1\u306e\u78ba\u4fdd\u306e\u305f\u3081\u306e\u6d88\u8cbb\u7a0e\u306e\u8ee2\u5ac1\u3092\u963b\u5bb3\u3059\u308b\u884c\u70ba\u306e\u662f\u6b63\u7b49\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\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":[2116],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 09:45:38","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238940"}],"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=238940"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/238940\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=238940"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=238940"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=238940"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=238940"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=238940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}