{"id":241972,"date":"2021-11-25T10:16:16","date_gmt":"2021-11-25T01:16:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=241972"},"modified":"2021-12-24T11:43:49","modified_gmt":"2021-12-24T02:43:49","slug":"general-rule-article-147","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-147\/","title":{"rendered":"\u3014\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u9069\u7528\u3015\u6539\u6b63\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2021\/12\/24\u3015<\/span><br \/>\n\u4ee4\u548c\uff13\u5e7412\u670810\u65e5\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/kaisei\/21xxxx2\/index.htm\" target=\"_blank\">\u300c\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054\uff08\u5fb4\u53ce\u90e8\u95a2\u4fc2\uff09\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d\u53ca\u3073\u540c\u670823\u65e5\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0021012-116.pdf\" target=\"_blank\">\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306e\u6982\u8981\uff08\u4ee4\u548c\uff13\u5e7412\u6708\uff09<\/a>\u300d\u306e\u516c\u8868\u306b\u4f34\u3044\u3001\u4e00\u90e8\u8ffd\u8a18\u53ca\u3073\u8a02\u6b63\uff08\u4ee5\u4e0b\u3001\u8d64\u5b57\u7b87\u6240\uff09\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #b22222; font-size: 18px;\"><strong>\u3014\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u9069\u7528\u3015<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u6539\u6b63\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6<\/strong><\/h3>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u4e0b\u5c3e\u3000\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u62e1\u5145\u3055\u308c\u305f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u5236\u5ea6\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0021012-116.pdf\" target=\"_blank\">\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306e\u6982\u8981\uff08\u4ee4\u548c\uff13\u5e7412\u6708\uff09<\/a>\u300d\u3082\u4f75\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u62e1\u5145\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u3001\u975e\u5c45\u4f4f\u8005\u53c8\u306f\u5916\u56fd\u6cd5\u4eba\uff08\u4ee5\u4e0b\u300c\u975e\u5c45\u4f4f\u8005\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u30fb\u5c45\u6240\uff08\u4ee5\u4e0b\u300c\u4f4f\u6240\u7b49\u300d\u3068\u3044\u3046\uff09\u53c8\u306f\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\uff08\u4ee5\u4e0b\u300c\u4e8b\u52d9\u6240\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u6709\u3057\u3066\u3044\u306a\u3044\u53c8\u306f\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u7b49\u65e5\u672c\u56fd\u5185\u3067\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\uff08\u4ee5\u4e0b\u300c\u7279\u5b9a\u4e8b\u9805\u300d\u3068\u3044\u3046\uff09\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u5f53\u8a72\u51e6\u7406\u3092\u62c5\u3046\u8005\u3092\u9078\u4efb\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\uff08\u901a\u6cd5117\u2460\uff09\u3002<!--more--><\/p>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u524d\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306b\u304a\u3044\u3066\u3082\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u306b\u304a\u3044\u3066\u7279\u5b9a\u4e8b\u9805\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u7fa9\u52d9\u81ea\u4f53\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u3082\u306e\u306e\u3001\u5f53\u8a72\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u306a\u3044\u5834\u5408\u306b\u8ab2\u7a0e\u5e81\u304c\u63a1\u308a\u3046\u308b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u7279\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u304c\u65e5\u672c\u56fd\u5185\u306b\u652f\u5e97\u7b49\u3092\u8a2d\u7f6e\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u96fb\u5b50\u5546\u53d6\u5f15\u3092\u901a\u3058\u3066\u65e5\u672c\u3067\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u5f53\u8a72\u5916\u56fd\u6cd5\u4eba\u7b49\u306b\u6cd5\u5b9a\u66f8\u985e\u306e\u9001\u9054\u304c\u3067\u304d\u305a\u3001\u7a0e\u52d9\u8abf\u67fb\u3084\u305d\u306e\u5f8c\u306e\u66f4\u6b63\u51e6\u5206\u306b\u652f\u969c\u304c\u751f\u3058\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u308c\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u304c\u4efb\u610f\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u306a\u3044\u5834\u5408\u306b\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u3092\u7d4c\u3066\u3001\u8ab2\u7a0e\u5e81\u306b\u304a\u3044\u3066\u4e00\u65b9\u7684\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6307\u5b9a\u3067\u304d\u308b\u3088\u3046\u5236\u5ea6\u306e\u62e1\u5145\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff082022\u5e74\uff09\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u884c\u3046\u8ab2\u7a0e\u5e81\u304b\u3089\u306e\u624b\u7d9a\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\uff08\u6539\u6b63\u6cd5\u9644\u5247\uff11\u4e94\u30cf\u7b49\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u62e1\u5145\u5f8c\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u9078\u4efb\u306e\u30d5\u30ed\u30fc<\/strong><\/h4>\n<p>\u62e1\u5145\u5f8c\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u9078\u4efb\u306e\u6d41\u308c\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<span style=\"color: #ff0000;\">\u306a\u304a\u3001\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u304c\u89e3\u9664\u3055\u308c\u308b\u300c\u7279\u5b9a\u4e8b\u9805\u3092\u51e6\u7406\u3055\u305b\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u300d\u3068\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d42\u4e86\u306b\u3088\u308a\u7d0d\u7a0e\u8005\u306b\u63a5\u89e6\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3084\u3001\u7d0d\u7a0e\u8005\u304b\u3089\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u304c\u306a\u3055\u308c\u305f\u5834\u5408\u304c\u8a72\u5f53\u3059\u308b\uff08\u901a\u57fa\u901a\uff08\u5fb4\u53ce\u90e8\u95a2\u4fc2\uff09\u7b2c117\u6761\u95a2\u4fc213\uff09\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-242205\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-1-1.png\" alt=\"\" width=\"1265\" height=\"935\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-1-1.png 1265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-1-1-300x221.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-1-1-1024x756.png 1024w\" sizes=\"(max-width: 1265px) 100vw, 1265px\" \/><\/a><\/p>\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\u3053\u3053\u3067\u306e\u300c\u7279\u5b9a\u4e8b\u9805\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u307b\u304b\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u767a\u3059\u308b\u66f8\u985e\u306e\u53d7\u9818\u53ca\u3073\u7d0d\u7a0e\u8005\u3078\u306e\u8fd4\u9001\u3001\u7d0d\u7a0e\u8005\u304c\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3092\u53d7\u9818\u3057\u3001\u3053\u308c\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u542b\u307e\u308c\u308b\uff08\u901a\u898f12\u306e\uff12\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306a\u308b\u8005<\/strong><\/h4>\n<p>\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306a\u308b\u8005\u306f\u3001\u4ee5\u4e0b\u306e<span style=\"color: #ff0000;\">\u5404\u985e\u578b\u306e<\/span>\u3068\u304a\u308a\u3068\u3055\u308c\u3066\u304a\u308a\uff08\u901a\u6cd5117\u2464\uff09\u3001<del datetime=\"2021-12-24T02:01:04+00:00\">\u3069\u306e\u3088\u3046\u306a\u8005\u304c\u3053\u308c\u3089\u306e\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u5f8c\u3001\u901a\u9054\u306b\u3088\u308a\u5b9a\u3081\u304c\u7f6e\u304b\u308c\u308b\u4e88\u5b9a\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/del><span style=\"color: #ff0000;\">\u305d\u306e\u89e3\u91c8\u9069\u7528\u306b\u3064\u3044\u3066\u306f\u901a\u57fa\u901a\uff08\u5fb4\u53ce\u90e8\u95a2\u4fc2\uff09\u7b2c117\u6761\u95a2\u4fc210\u53ca\u307311\u306b\u5b9a\u3081\u304c\u3042\u308b\u3002\u5404\u985e\u578b\u306b\u8a72\u5f53\u3059\u308b\u8005\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u5177\u4f53\u4f8b\u306b\u8a18\u8f09\u3059\u308b\u8005\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/span><\/p>\n<p>\u8ab2\u7a0e\u5e81\uff08\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\uff09\u306f\u3001\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u7d0d\u7a0e\u8005\uff08\u7279\u5b9a\u7d0d\u7a0e\u8005\uff09\u53ca\u3073\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u5bfe\u3057\u66f8\u9762\u306b\u3088\u308a\u305d\u306e\u65e8\u3092\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u901a\u6cd5117\u2466\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u7d0d\u7a0e\u8005\u304c\u500b\u4eba\u306e\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-3-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-244735\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-3-1.png\" alt=\"\" width=\"500\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-3-1.png 1237w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-3-1-300x195.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-3-1-1024x668.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u7d0d\u7a0e\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-241985\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-4.png\" alt=\"\" width=\"500\" height=\"326\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-4.png 1235w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-4-300x195.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-4-1024x667.png 1024w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u3053\u3053\u3067\u306e\u300c\u7279\u6b8a\u306e\u95a2\u4fc2\u300d\u3068\u306f\u3001\u79fb\u8ee2\u4fa1\u683c\u7a0e\u5236\uff08\u63aa\u6cd566\u306e\uff14\uff09\u306b\u304a\u3051\u308b\u300c\u7279\u6b8a\u306e\u95a2\u4fc2\u300d\u3068\u540c\u69d8\u3067\u3042\u308a\u3001\u5177\u4f53\u7684\u306b\u306f\u76f8\u4e92\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u95a2\u4fc2\u3092\u6709\u3059\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u901a\u4ee439\u306e\uff12\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-241986\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-2.png\" alt=\"\" width=\"1283\" height=\"915\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-2.png 1283w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-2-300x213.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/11\/R3nozeikanri1-2-1024x730.png 1024w\" sizes=\"(max-width: 1283px) 100vw, 1283px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/p939-1010.pdf#page=53\" target=\"_blank\">991\u9801<\/a>\uff08\u53c2\u8003\u56f3\u8868\u2463\uff09\u3092\u3082\u3068\u306b\u7b46\u8005\u4e00\u90e8\u52a0\u5de5\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u56f3\u8868\u3067\u3044\u3046\u3068\u3053\u308d\u306e\u300c\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e50\uff05\u4ee5\u4e0a\u306e\u682a\u5f0f\u7b49\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u4fdd\u6709\u3059\u308b\u300d\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/index.html\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/explanation\/p939-1010.pdf#page=53\" target=\"_blank\">991\uff5e992\u9801<\/a>\u3082\u4f75\u305b\u3066\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e0d\u670d\u7533\u7acb\u3066<\/strong><\/h4>\n<p>\u8ab2\u7a0e\u5e81\u306b\u3088\u308b\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u306f\u3001\u300c\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u51e6\u5206\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u4e0d\u670d\u306e\u3042\u308b\u7279\u5b9a\u7d0d\u7a0e\u8005\u53c8\u306f\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306f\u3001\u518d\u8abf\u67fb\u8acb\u6c42\u53c8\u306f\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306b\u5bfe\u3059\u308b\u5be9\u67fb\u8acb\u6c42\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u304b\uff08\u901a\u6cd575\u2460\uff09\u3001\u3055\u3089\u306b\u5f53\u8a72\u6307\u5b9a\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u884c\u653f\u8a34\u8a1f\u3092\u63d0\u8d77\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd5114\u3001115\u2460\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306e\u62e1\u5145\u306b\u304a\u3044\u3066\u9069\u7528\u304c\u60f3\u5b9a\u3055\u308c\u308b\uff11\u3064\u306e\u985e\u578b\u306f\u3001\u6d77\u5916\u696d\u8005\uff08\u975e\u5c45\u4f4f\u8005\u7b49\uff09\u304c\u65e5\u672c\u56fd\u5185\u306e\u6d88\u8cbb\u8005\u306b\u5bfe\u3057\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u30b2\u30fc\u30e0\u306e\u63d0\u4f9b\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u9762\u3067\u306f\u3001\u6d77\u5916\u696d\u8005\u306f\u3001\u96fb\u5b50\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5b9f\u65bd\u8005\u3068\u3057\u3066\u3001\u65e5\u672c\u306b\u304a\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u7d0d\u7a0e\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308a\u3001\u8ab2\u7a0e\u5e81\u304c\u7533\u544a\u6f0f\u308c\u3092\u767a\u898b\u3057\u305f\u5834\u5408\u306b\u306f\u7a0e\u52d9\u8abf\u67fb\u3084\u66f4\u6b63\u51e6\u5206\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u56fd\u5185\u4e8b\u696d\u8005\u3067\u3042\u308b\u5f53\u8a72\u30b2\u30fc\u30e0\u306e\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u3092\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u3057\u3066\u9078\u4efb\u3059\u308b\u3088\u3046\u306a\u6d41\u308c\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u73fe\u5b9f\u306b\u306f\u3001\u4eee\u306b\u6d77\u5916\u696d\u8005\u304c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u3092\u6020\u3063\u305f\u7d50\u679c\u3001\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u304c\u7279\u5b9a\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u3057\u3066\u6307\u5b9a\u3055\u308c\u308b\u3088\u3046\u306a\u4e8b\u614b\u3068\u306a\u308c\u3070\u3001\u5f53\u8a72\u30d7\u30e9\u30c3\u30c8\u30d5\u30a9\u30fc\u30de\u30fc\u306f\u30b3\u30f3\u30d7\u30e9\u30a4\u30a2\u30f3\u30b9\u9055\u53cd\u3092\u554f\u984c\u8996\u3057\u53c8\u306f\u9762\u5012\u3092\u907f\u3051\u308b\u3079\u304f\u3001\u5f53\u8a72\u696d\u8005\u3068\u306e\u5951\u7d04\u3092\u89e3\u9664\u3057\u3088\u3046\u3068\u3059\u308b\u306a\u3069\u306e\u4e8b\u614b\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002\u3053\u306e\u70b9\u306b\u9451\u307f\u308c\u3070\u3001\u4eca\u56de\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u306e\u62e1\u5145\u306f\u3001\u4e0a\u3067\u8ff0\u3079\u305f\u8ab2\u7a0e\u5e81\u306b\u3088\u308b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u3092\u53ef\u80fd\u306b\u3057\u305f\u306e\u307f\u306a\u3089\u305a\u3001\u305d\u306e\u904e\u7a0b\u306b\u304a\u3044\u3066\u3001\u56fd\u5185\u4fbf\u5b9c\u8005\u3078\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5c31\u4efb\u8981\u8acb\u3092\u901a\u3058\u3066\u3001\u56fd\u5916\u4e8b\u696d\u8005\u304c\u81ea\u4e3b\u7684\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u3092\u884c\u3046\u3088\u3046\u52d5\u6a5f\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u306e\u898b\u65b9\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u73fe\u5b9f\u554f\u984c\u3068\u3057\u3066\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5f15\u304d\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u5f53\u8a72\u975e\u5c45\u4f4f\u8005\u7b49\u306e\u89aa\u65cf\u53c8\u306f\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u306e\u307b\u304b\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u4f1a\u8a08\u5c02\u9580\u5bb6\u306b\u9650\u3089\u308c\u3066\u304f\u308b\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u7b49\u304c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u5c31\u4efb\u3059\u308b\u4e8b\u4f8b\u3082\u5897\u52a0\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\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\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\u901a\u898f\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u901a\u57fa\u901a\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u6539\u6b63\u6cd5\u9644\u5247\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u4ee4\u548c\uff13\u5e74\u6cd5\u5f8b\u7b2c11\u53f7\uff09\u9644\u5247<br \/>\n\uff08\u4f8b\uff09\u901a\u6cd5117\u2464\u4e00\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c117\u6761\u7b2c\uff15\u9805\u7b2c\uff11\u53f7<\/p>\n<\/div>\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        \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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