{"id":241496,"date":"2021-11-18T10:15:03","date_gmt":"2021-11-18T01:15:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=241496"},"modified":"2024-11-11T17:23:46","modified_gmt":"2024-11-11T08:23:46","slug":"corporation-article-1071","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1071\/","title":{"rendered":"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c32\u56de\u3011\u300c\u5f79\u54e1\u53ca\u3073\u5f79\u54e1\u7d66\u4e0e\u3068\u95a2\u9023\u3059\u308b\u5468\u8fba\u8ad6\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5f79\u54e1\u5831\u916c<span style=\"font-size: 18px;\">\u306e<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c32\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5f79\u54e1\u53ca\u3073\u5f79\u54e1\u7d66\u4e0e\u3068\u95a2\u9023\u3059\u308b\u5468\u8fba\u8ad6\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u4e2d\u5c3e\u3000\u96bc\u5927<\/strong><\/p>\n<p>&nbsp;<\/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:#006eb0;\">\n\t\t<h3 style=\"padding: 10px; border: 3px solid #006eb0; background-color: #f0f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong><span style=\"color: #006eb0;\">\u3010 \u8cea \u554f 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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:#942343;\">\n\t\t<h3 style=\"padding: 10px; border: 3px solid #942343; background-color: #fdf5e6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong><span style=\"color: #942343;\">\u3010 \u56de \u7b54 \u3011<\/span><br \/>\n<\/strong><\/h3>\n<p>\u5f79\u54e1\u3078\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u5224\u65ad\u306b\u5f71\u97ff\u3059\u308b\u8ad6\u70b9\u3068\u3057\u3066\u3001\u30b0\u30ed\u30b9\u30a2\u30c3\u30d7\u8a08\u7b97\u3084\u6e90\u6cc9\u5fb4\u53ce\u3001\u793e\u4f1a\u4fdd\u967a\u3084\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u5224\u5b9a\u3068\u3044\u3063\u305f\u3001\u5404\u7a2e\u8ad6\u70b9\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f79\u54e1\u306e\u5b58\u5728\u304c\u5224\u65ad\u306b\u5f71\u97ff\u3059\u308b\u8ad6\u70b9\u3068\u3057\u3066\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u7b49\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #008080;\"><strong>\u25cb\u25cf\u25cb\u25cf \u89e3 \u8aac 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style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2517.htm\" target=\"_blank\" rel=\"noopener\">\u300cNo.2517\u3000\u6d77\u5916\u306b\u8ee2\u52e4\u3059\u308b\u4eba\u306e\u5e74\u672b\u8abf\u6574\u3068\u8ee2\u52e4\u5f8c\u306e\u6e90\u6cc9\u5fb4\u53ce\u300d<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/05.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a\uff11\uff0d\uff15\uff0d23<\/a>\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff11\u4eba\u5f79\u54e1\u306e\u6cd5\u4eba\u7b49\u306f\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u306b\u4fc2\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u4e8b\u5b9f\u4e0a\u53ef\u80fd\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3082\u3063\u3068\u3082\u3001\u7279\u5b9a\u671f\u9593\u306b\u95a2\u3059\u308b\u5224\u5b9a\u306f\u3001\u591a\u3005\u3042\u308b\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306e\uff11\u3064\u306b\u904e\u304e\u306a\u3044\u305f\u3081\u3001\u5f53\u7136\u306a\u304c\u3089\u4ed6\u306e\u8af8\u898f\u5b9a\u306b\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u5236\u5ea6\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u793e\u4f1a\u4fdd\u967a\u6599\u3068\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u5236\u5ea6\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u672c\u9023\u8f09\u3067\u89e6\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f<a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u524a\u6e1b\u306e\u305f\u3081\u306e\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u5229\u7528\u306e\u662f\u975e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-823\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff17\u56de\u3011<\/a>\u53c2\u7167\u306e\u3053\u3068\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u4e8b\u696d\u7a0e\u306b\u304a\u3051\u308b\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u8cc7\u672c\u91d1\u984d\u304c\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306f\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3068\u306a\u308a\u3001\u4ed8\u52a0\u4fa1\u5024\u5272\u3068\u8cc7\u672c\u5272\u3092\u8003\u616e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u5730\u6cd572\u306e\uff12\u2460\u4e00\u30a4\uff09\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u4ed8\u52a0\u4fa1\u5024\u5272\u306b\u304a\u3044\u3066\u306f\u5831\u916c\u7d66\u4e0e\u984d\u3068\u3057\u3066\u5f79\u54e1\u306b\u5bfe\u3059\u308b\u7d66\u4e0e\u3082\u52a0\u5473\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\u5f79\u54e1\u7d66\u4e0e\u306f\u5831\u916c\u7d66\u4e0e\u984d\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\uff08\u5730\u6cd572\u306e15\u2460\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2465\u3000\u682a\u4fa1\u8a55\u4fa1\u984d\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u5f79\u54e1\u9000\u8077\u7d66\u4e0e\u304c\u7a0e\u52d9\u8abf\u67fb\u7b49\u306b\u3088\u308a\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u305f\u5834\u5408\u3001\u682a\u4fa1\u8a55\u4fa1\u984d\u3078\u3082\u5f71\u97ff\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u306f\u5f53\u9023\u8f09\u3067\u65e2\u306b\u89e6\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f<a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c25\u56de\u3011\u300c\u682a\u4fa1\u5f15\u4e0b\u3052\u52b9\u679c\u3092\u76ee\u7684\u3068\u3057\u305f\u5f79\u54e1\u9000\u8077\u7d66\u4e0e\u306e\u652f\u7d66\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1004\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c25\u56de\u3011<\/a>\u53c2\u7167\u306e\u3053\u3068\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2466\u3000\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u3068\u306e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u5f79\u54e1\u9000\u8077\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u305f\u53d6\u7de0\u5f79\u306f\u3001\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ce6\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3082\u5f53\u9023\u8f09\u3067\u65e2\u306b\u89e6\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u8a73\u7d30\u306f<a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c28\u56de\u3011\u300c\u300e\u5f79\u54e1\u5831\u916c\u300f\u3068\u300e\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u300f\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-1029\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c28\u56de\u3011<\/a>\u53c2\u7167\u306e\u3053\u3068\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5f79\u54e1\u306e\u5b58\u5728\u81ea\u4f53\u304c\u5f71\u97ff\u3059\u308b\u8ad6\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u5224\u5b9a\u306e\uff15\uff05\u30eb\u30fc\u30eb<\/strong><\/h4>\n<p>\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306e\u5224\u5b9a\u4e0a\u7528\u3044\u3089\u308c\u308b\u3001\u4e00\u5b9a\u306e\u5f93\u696d\u54e1\u6301\u682a\u4f1a\u306e\u682a\u5f0f\u4fdd\u6709\u5272\u5408\u304c\uff15\uff05\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u306e\uff15\uff05\u672a\u6e80\u306e\u682a\u5f0f\u3092\u767a\u884c\u6e08\u682a\u5f0f\u304b\u3089\u9664\u304f\u3001\u3044\u308f\u3086\u308b\uff15\uff05\u30eb\u30fc\u30eb\u306b\u306f\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u306f\u542b\u307e\u308c\u306a\u3044\u3068\u3044\u3046\u8ad6\u70b9\u304c\u3042\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/01\/01_03_02.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff11\uff0d\uff13\u306e\uff12\uff0d\uff14<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u5408\u4f75\u306e\u9069\u683c\u6027\u5224\u65ad\u306b\u304a\u3051\u308b\u7279\u5b9a\u5f79\u54e1\u5f15\u7d99\u8981\u4ef6<\/strong><\/h4>\n<p>\u8cc7\u672c\u95a2\u4fc2\u306e\u306a\u3044\u6cd5\u4eba\u9593\u3067\u884c\u3046\u5408\u4f75\u306b\u4fc2\u308b\u9069\u683c\u6027\u5224\u65ad\u306e\u57fa\u6e96\u3068\u3057\u3066\u3001\u5171\u540c\u4e8b\u696d\u8981\u4ef6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd5\uff12\u5341\u4e8c\u306e\u516b\u30cf\u3001\u6cd5\u4ee4\uff14\u306e\uff13\u2463\uff09\u3002\u3053\u306e\u3046\u3061\u3001\u7279\u5b9a\u5f79\u54e1\u5f15\u7d99\u8981\u4ef6\u306f\u3001\u5408\u4f75\u524d\u306e\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u5f79\u54e1<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\u3068\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u5f79\u54e1\u306e\u3044\u305a\u308c\u304b\u3068\u304c\u3001\u5408\u4f75\u5f8c\u306b\u5408\u4f75\u6cd5\u4eba\u306e\u7279\u5b9a\u5f79\u54e1\u3068\u306a\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u4ee4\uff14\u306e\uff13\u2463\u4e8c\uff09\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u793e\u9577\u3001\u526f\u793e\u9577\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3001\u4ee3\u8868\u57f7\u884c\u5f79\u3001\u5c02\u52d9\u53d6\u7de0\u5f79\u82e5\u3057\u304f\u306f\u5e38\u52d9\u53d6\u7de0\u5f79\u53c8\u306f\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u8005\u3067\u6cd5\u4eba\u306e\u7d4c\u55b6\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002\u306a\u304a\u3001\u300c\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u8005\u300d\u3068\u306f\u3001\u793e\u9577\u7b49\u3068\u540c\u69d8\u306b\u6cd5\u4eba\u306e\u7d4c\u55b6\u306e\u4e2d\u67a2\u306b\u53c2\u753b\u3057\u3066\u3044\u308b\u8005\u3092\u3044\u3046\u3068\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/01\/01_04.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff11\uff0d\uff14\uff0d\uff17<\/a>\uff09\u3002<\/span><\/p>\n<p>\u7279\u5b9a\u5f79\u54e1\u5f15\u7d99\u8981\u4ef6\u306f\u3001\u4e8b\u696d\u898f\u6a21\u8981\u4ef6\u306b\u4ee3\u308f\u308b\u8981\u4ef6\u3067\u3042\u308b\u305f\u3081<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3001\u5408\u4f75\u3092\u691c\u8a0e\u3059\u308b\u306b\u3042\u305f\u308a\u91cd\u8981\u306a\u8981\u4ef6\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002\u5408\u4f75\u306b\u76f4\u9762\u3057\u305f\u5834\u5408\u3001\u53cc\u65b9\u306e\u6cd5\u4eba\u306e\u5f79\u54e1\u306e\u3046\u3061\u7279\u5b9a\u5f79\u54e1\u3068\u306a\u308b\u8005\u306b\u3064\u3044\u3066\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/03.htm\" target=\"_blank\" rel=\"noopener\">\u7279\u5b9a\u5f79\u54e1\u5f15\u7d99\u8981\u4ef6<\/a>\u300d\u53c2\u7167\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u304a\u3051\u308b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u5bfe\u8c61\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u56fd\u5185\u96c7\u7528\u8005\u3078\u306e\u7d66\u4e0e\u7b49\u3092\u524d\u5e74\u5ea6\u3088\u308a\u5897\u52a0\u3055\u305b\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5897\u52a0\u984d\u306e\u4e00\u90e8\u3092\u6cd5\u4eba\u7a0e\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2461\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u56fd\u5185\u96c7\u7528\u8005\u306f\u3001\u4f7f\u7528\u4eba\u517c\u52d9\u5f79\u54e1\u3092\u542b\u3080\u5f79\u54e1\u53ca\u3073\u5f79\u54e1\u306e\u7279\u6b8a\u95a2\u4fc2\u8005\u7b49\u306f\u9069\u7528\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b\uff08\u63aa\u6cd542\u306e12\u306e\uff15\u2462\u4e5d\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7279\u4f8b\u63aa\u7f6e\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u7b49\u306e\u682a\u5f0f\u306e\u79fb\u52d5\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u9650\u308a\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3001\u6700\u7d42\u7684\u306b\u7d0d\u7a0e\u984d\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u4ee5\u4e0b\uff09\u3002<\/p>\n<p>\u3053\u306e\u3046\u3061\u3001\u5f79\u54e1\u306b\u95a2\u3059\u308b\u8981\u4ef6\u306f\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u4fc2\u308b\u3082\u306e\u3068\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u306b\u4fc2\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u8d08\u4e0e\u6642\u307e\u3067\u306b\u4ee3\u8868\u8005\u3092\u9000\u4efb\u3059\u308c\u3070\u53d6\u7de0\u5f79\u3068\u3057\u3066\u7d4c\u55b6\u306b\u643a\u308f\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308b\u70b9\u304c\u3042\u308b\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff15\u2460\u4e00\u30cf\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u5f8c\u7d99\u8005\u306b\u4fc2\u308b\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u8d08\u4e0e\u306e\u65e5\u307e\u3067\uff13\u5e74\u4ee5\u4e0a\u7d99\u7d9a\u3057\u3066\u5f79\u54e1\u3067\u3042\u308b\u3068\u3068\u3082\u306b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u2461\u516d\u3078\uff09\u3001\u8d08\u4e0e\u6642\u307e\u3067\u306b\u4ee3\u8868\u8005\u306b\u5c31\u4efb\u3059\u308b\u3053\u3068\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff15\u2461\u516d\u30ed\uff09\u304c\u5fc5\u8981\u3068\u306a\u308b\u70b9\u304c\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u76f8\u7d9a\u306e\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u524d\u306b\u304a\u3044\u3066\u4ee3\u8868\u8005\u3067\u3042\u3063\u305f\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\uff08\u63aa\u4ee440\u306e\uff18\u306e\uff16\u2460\u4e00\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u76f8\u7d9a\u306e\u5834\u5408\u3001\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u304a\u3044\u3066\u5f79\u54e1\u306b\u5c31\u4efb\u3057\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff16\u2461\u4e03\u3078\u3001\u63aa\u898f23\u306e12\u306e\uff13\u246a\u4e8c\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u304c70\u6b73\u672a\u6e80\u3067\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3092\u9664\u304f\uff09\u3001\u304b\u3064\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff15\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306b\u304a\u3044\u3066\u4ee3\u8868\u8005\u306b\u5c31\u4efb\u3059\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u3057\u3066\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd570\u306e\uff17\u306e\uff16\u2461\u4e03\u30a4\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u5747\u7b49\u5272\u30fb\u5206\u5272\u57fa\u6e96\u306e\u4eba\u6570<\/strong><\/h4>\n<p>\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3084\u6cd5\u4eba\u9053\u5e9c\u770c\u6c11\u7a0e\u3001\u6cd5\u4eba\u5e02\u753a\u6751\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u8907\u6570\u306e\u81ea\u6cbb\u4f53\u306b\u4e8b\u696d\u6240\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\uff08\u7b97\u5b9a\u671f\u9593\uff09\u7d42\u4e86\u306e\u65e5\u306b\u304a\u3051\u308b\u5404\u4e8b\u696d\u6240\u7b49\u306e\u5f93\u696d\u8005\u306e\u6570\u3092\u30d9\u30fc\u30b9\u306b\u3001\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u3092\u5206\u5272\u3057\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u5730\u6cd572\u306e48\u2460\u300157\u2460\u2461\u3001321\u306e13\u2460\u2461\uff09\u3002\u307e\u305f\u3001\u5e02\u753a\u6751\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u306b\u304a\u3044\u3066\u3082\u3001\u5f93\u696d\u8005\u6570\u306e\u5408\u8a08\u306b\u3088\u308a\u7a0e\u7387\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u6a19\u6e96\u7a0e\u7387\u3092\u5b9a\u3081\u308b\u5730\u6cd5312\u2460\u4ed6\uff09\u3002<\/p>\n<p>\u5206\u5272\u57fa\u6e96\u306b\u304a\u3051\u308b\u300c\u5f93\u696d\u8005\u300d\u306f\u3001\u6709\u7d66\u7121\u7d66\u30fb\u5e38\u52e4\u975e\u5e38\u52e4\u554f\u308f\u305a\u3001\u5f79\u54e1\u3082\u5bfe\u8c61\u3068\u306a\u308b\uff08\u5730\u898f\uff16\u306e\uff12\u306e\uff12\u2460\u3001\u5730\u65b9\u7a0e\u6cd5\u306e\u65bd\u884c\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u9053\u5e9c\u770c\u7a0e\u95a2\u4fc2\uff09\uff12\uff0d58\u3001\u5730\u65b9\u7a0e\u6cd5\u306e\u65bd\u884c\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u5e02\u753a\u6751\u7a0e\u95a2\u4fc2\uff09\uff12\uff0d59\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u300c<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/info\/houjin_bunkatu05.pdf\" target=\"_blank\" rel=\"noopener\">\u5206\u5272\u57fa\u6e96\u306e\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a>\u300d<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/kazei\/info\/houjin_bunkatu05.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\uff18\u9801<\/a>\u304c\u53c2\u8003\u3068\u306a\u308b\u3002<\/span><\/p>\n<p>\u5747\u7b49\u5272\u306b\u304a\u3051\u308b\u5f79\u54e1\u306f\u3001\u68d2\u7d66\u3001\u7d66\u6599\u82e5\u3057\u304f\u306f\u8cde\u4e0e\u53c8\u306f\u3053\u308c\u3089\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5f79\u54e1\u3067\u3042\u308b\uff08\u5730\u4ee448\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u901a\u4ee4\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u5730\u4ee4\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u5730\u898f\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e00\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd534\u6761\uff11\u9805\uff11\u53f7<\/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\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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    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