{"id":240893,"date":"2021-11-11T10:18:55","date_gmt":"2021-11-11T01:18:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=240893"},"modified":"2023-07-21T16:58:58","modified_gmt":"2023-07-21T07:58:58","slug":"consumption-article-173","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-173\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff18\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u306e\u53d6\u6271\u3044\u300d\uff5e\u96fb\u8eca\u4ee3\u3084\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49\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\uff18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u96fb\u8eca\u4ee3\u3084\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3067\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49\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>\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306f\u3001\u7a0e\u8fbc\u307f\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u5e33\u7c3f\u306e\u307f\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u3063\u305f\u3089\u3001\u3053\u306e\u53d6\u6271\u3044\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\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\u306e\u4e0b\u3067\u306f\u3001\u300c\u7a0e\u8fbc\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u300d\u3084\u3001\u300c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u3053\u3068\u300d\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u898f\u5b9a\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u3067\u3082\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u5217\u6319\u3055\u308c\u3066\u3044\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\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u308b\u306e\u304b<\/strong><\/h4>\n<p>\u7a0e\u8fbc\u307f\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u3092\u8981\u305b\u305a\u3001\u6cd5\u5b9a\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u3088\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u8fbc\u307f\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u3063\u3066\u3082\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u306a\u304f\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u6cd5\u5b9a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306b\u305d\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u53ca\u3073\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/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\/taxes\/shiraberu\/taxanswer\/shohi\/6496.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6496\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u3059\u308b\u305f\u3081\u306e\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u3067\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u300c\u7a0e\u8fbc\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u300d\u3084\u3001\u300c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u3053\u3068\u300d\u3092\u7406\u7531\u3068\u3057\u3066\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u898f\u5b9a\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u8cb7\u3044\u624b\u306f\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\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=150\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f101<\/a>\u306e\u3046\u3061\u3001\u55b6\u3080\u4e8b\u696d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u304c\u53d6\u308a\u6271\u3046\u3067\u3042\u308d\u3046\u3082\u306e\u306e\u307f\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5165\u5834\u5238\u7b49\u304c\u4f7f\u7528\u306e\u969b\u306b\u56de\u53ce\u3055\u308c\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u304b\u3089\u306e\u5546\u54c1\u306e\u8cfc\u5165\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u5f93\u696d\u54e1\u7b49\u306b\u652f\u7d66\u3059\u308b\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u51fa\u5f35\u65c5\u8cbb\u7b49<\/p>\n<\/div>\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\u203b\uff09<\/span>\u3000\u4e0a\u8a18<span style=\"color: #333399;\">\u2460<\/span>\u3001<span style=\"color: #333399;\">\u2462<\/span>\u3001<span style=\"color: #333399;\">\u2463<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u308a\u624b\u5074\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u3082\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u306a\u3044\u3068\u304d\u306e\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u7fa9\u52d9\u306e\u6709\u7121\u306b\u95a2\u308f\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u3067\u306f\u3001\u5e33\u7c3f\u306b\u4e0b\u8a18\u2460\uff5e\u2463\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\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=154\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f106<\/a>\uff09\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\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u4ed6\u306e\u8005\u304b\u3089\u53d7\u3051\u305f\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u65e8\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2463<\/span>\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d<\/p>\n<\/div>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u306a\u3044\u3068\u304d\u306f\u5e33\u7c3f\u306b\u4e0a\u8a18<span style=\"color: #006400;\">\u2460<\/span>\uff5e<span style=\"color: #006400;\">\u2463<\/span>\u306e\u4e8b\u9805\u306b\u52a0\u3048\u3066\u3001\u6b21\u306e<span style=\"color: #006400;\">\u2464<\/span>\u3001<span style=\"color: #006400;\">\u2465<\/span>\u3092\u8a18\u8f09\u3057\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=155\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f107<\/a>\uff09\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2464<\/span>\u3000\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3044\u305a\u308c\u304b\u306e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u65e8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2465<\/span>\u3000\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u3001\u300c<span style=\"color: #006400;\">\u2465<\/span>\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u6255\u3044\u76f8\u624b\u304c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u3001\u90f5\u4fbf\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u8005\u3001\u51fa\u5f35\u65c5\u8cbb\u7b49\u3092\u53d7\u9818\u3057\u305f\u4f7f\u7528\u4eba\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u8a18\u8f09\u306f\u4e0d\u8981\u3067\u3059\uff08<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\uff14\uff0d\uff17<\/a>\uff09\u3002\u306a\u304a\u3001\u81ea\u52d5\u8ca9\u58f2\u6a5f\u306b\u3064\u3044\u3066\u306f\u3001\u4f4f\u6240\u306e\u8a18\u8f09\u4e0d\u8981\u3068\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u3067\u7279\u306b\u6c17\u3092\u4ed8\u3051\u305f\u3044\u3082\u306e<\/strong><\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u306b\u3001\u7279\u306b\uff13\u4e07\u5186\u672a\u6e80\u306e\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u306b\u3064\u3044\u3066\u3001\u9818\u53ce\u66f8\u7b49\u306e\u53d6\u6271\u3044\u3092\u898b\u76f4\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u3082\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u5229\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u304c\u4ea4\u4ed8\u3059\u308b\u8acb\u6c42\u660e\u7d30\u66f8\u7b49\u306f\u8acb\u6c42\u66f8\u7b49\u3068\u3057\u3066\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u969b\u306b\u767a\u884c\u3055\u308c\u308b\u300c\u3054\u5229\u7528\u660e\u7d30\u300d\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3082\u306e\uff09\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/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\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/18\/05.htm\" target=\"_blank\" rel=\"noopener\">\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u306e\u8acb\u6c42\u660e\u7d30\u66f8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u304c\u30ab\u30fc\u30c9\u5229\u7528\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u8acb\u6c42\u660e\u7d30\u66f8\u7b49\u306b\u57fa\u3065\u3044\u3066\u5e33\u7c3f\u306e\u8a18\u8f09\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\uff13\u4e07\u5186\u672a\u6e80\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u3054\u5229\u7528\u660e\u7d30\u3084\u9818\u53ce\u66f8\u304c\u306a\u304f\u3066\u3082\u793e\u5185\u306e\u51e6\u7406\u4e0a\u3001\u4e0d\u554f\u3068\u3055\u308c\u3066\u304d\u305f\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u300c\u7a0e\u8fbc\u307f\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u3092\u8981\u3057\u306a\u3044\u300d\u3068\u3044\u3046\u898f\u5b9a\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u305f\u969b\u306f\u3001\u91d1\u984d\u306b\u95a2\u308f\u3089\u305a\u3001\u3054\u5229\u7528\u660e\u7d30\u3084\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u78ba\u8a8d\u3068\u4fdd\u5b58\u306e\u5fb9\u5e95\u304c\u5fc5\u8981\u3067\u3059\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><\/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>\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306f\u3001\u7a0e\u8fbc\u306e\u652f\u6255\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306b\u306f\u3001\u5e33\u7c3f\u306e\u307f\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u3063\u305f\u3089\u3001\u3053\u306e\u53d6\u6271\u3044\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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":[2120],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 05:13:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240893"}],"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=240893"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/240893\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=240893"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=240893"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=240893"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=240893"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=240893"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}