{"id":242645,"date":"2021-12-09T10:16:17","date_gmt":"2021-12-09T01:16:17","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=242645"},"modified":"2023-07-21T17:05:46","modified_gmt":"2023-07-21T08:05:46","slug":"consumption-article-175","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-175\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\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\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3068\u96fb\u5b50\u30a4\u30f3\u30dc\u30a4\u30b9\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>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09<\/a>\u300d\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u554f\u304c\u3042\u308a\u307e\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3082\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u3084\u308a\u53d6\u308a\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u306e\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u306b\u3042\u305f\u308a\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u6ce8\u610f\u70b9\u304c\u3042\u308c\u3070\u3001\u4f75\u305b\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><strong>\u3007\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u3010\u554f15\u3011<\/a><br \/>\n\u59bb\u3068\uff12\u4eba\u3067\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u3002\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u304b\u3089\u96fb\u5b50\u30e1\u30fc\u30eb\u306b\uff30\uff24\uff26\u306e\u8acb\u6c42\u66f8\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u9001\u4ed8\u3055\u308c\u3066\u304d\u307e\u3057\u305f\u3002\u4e00\u822c\u7684\u306a\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3057\u3066\u304a\u308a\u3001\u30d7\u30ea\u30f3\u30bf\u3082\u6301\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u5225\u306a\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u30bd\u30d5\u30c8\u306f\u4f7f\u7528\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u3069\u306e\u3088\u3046\u306b\u4fdd\u5b58\u3057\u3066\u304a\u3051\u3070\u3088\u3044\u3067\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u3010\u56de\u7b54\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff11\u3000\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\uff08\uff30\uff24\uff26\uff09\u306e\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u3001\u898f\u5247\u6027\u3092\u3082\u3063\u3066\u5185\u5bb9\u3092\u8868\u793a\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u4f8b\uff092022\u5e74\uff08\u4ee4\u548c\uff14\u5e74\uff0910\u670831\u65e5\u306b\u682a\u5f0f\u4f1a\u793e\u56fd\u7a0e\u5546\u4e8b\u304b\u3089\u53d7\u9818\u3057\u305f110,000\u5186\u306e\u8acb\u6c42\u66f8 \u21d2\u300c20221031_\u3231\u56fd\u7a0e\u5546\u4e8b_110,000\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff12\u3000\u300c\u53d6\u5f15\u306e\u76f8\u624b\u5148\u300d\u3084\u300c\u5404\u6708\u300d\u306a\u3069\u4efb\u610f\u306e\u30d5\u30a9\u30eb\u30c0\u306b\u683c\u7d0d\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\">\uff13\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f28\u3011<\/a>\u306b\u8a18\u8f09\u306e\u898f\u7a0b\uff08\u6b63\u5f53\u306a\u7406\u7531\u304c\u306a\u3044\u8a02\u6b63\u53ca\u3073\u524a\u9664\u306e\u9632\u6b62\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u51e6\u7406\u306e\u898f\u7a0b\uff09\u3092\u4f5c\u6210\u3057\u5099\u3048\u4ed8\u3051\u308b\u3002<\/p>\n<p>\uff08\u4ee5\u4e0b\u3001\u7701\u7565\uff09<\/p>\n<\/div>\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\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff08\u65b0\u6d88\u6cd557\u306e\uff14\u2460\u2464\uff09\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308a\u53d7\u9818\u3057\u305f\u5834\u5408\u306b\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u3001\u53c8\u306f\u7d19\u306b\u5370\u5237\u3057\u305f\u3082\u306e\u3092\u4fdd\u5b58\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=148\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f100<\/a>\uff09\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308a\u53d7\u9818\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u4e0a\u306e\u4fdd\u5b58\u65b9\u6cd5\u3068\u540c\u69d8\u306e\u65b9\u6cd5\u3068\u306a\u308a\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=148\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f100<\/a>\uff09\u3002\u73fe\u5728\u3001\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u60c5\u5831\u306b\u3088\u308c\u3070\u3001\u4e0a\u8a18\u306e\u3010\u56de\u7b54\u3011\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f14\u3011<\/a>\u306e\u3010\u56de\u7b54\u3011\uff09\u306e\u3088\u3046\u306a\u65b9\u6cd5\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u601d\u308f\u308c\u307e\u3059\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b\u307e\u3067\u306b\u8ffd\u52a0\u306e\u60c5\u5831\u304c\u516c\u8868\u3055\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5b9a\u7fa9\uff08\u96fb\u5e33\u6cd5\uff12\u4e09\uff09\u3067\u306f\u3001\u300c\u96fb\u5b50\u7684\u65b9\u5f0f\u3001\u96fb\u78c1\u7684\u65b9\u5f0f\u305d\u306e\u4ed6\u306e\u4eba\u306e\u77e5\u899a\u306b\u3088\u3063\u3066\u306f\u8a8d\u8b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u65b9\u5f0f\u300d\u3092\u300c\u96fb\u78c1\u7684\u65b9\u5f0f\u300d\u3001\u300c\u96fb\u78c1\u7684\u65b9\u5f0f\u3067\u4f5c\u3089\u308c\u308b\u8a18\u9332\u3067\u96fb\u5b50\u8a08\u7b97\u6a5f\u306b\u3088\u308b\u60c5\u5831\u51e6\u7406\u306e\u7528\u306b\u4f9b\u3055\u308c\u308b\u3082\u306e\u300d\u3092\u300c\u96fb\u78c1\u7684\u8a18\u9332\u300d\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u672c\u7a3f\u3067\u306f\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u300c\u96fb\u78c1\u7684\u65b9\u5f0f\u300d\u3068\u300c\u96fb\u78c1\u7684\u8a18\u9332\u300d\u3092\u3044\u305a\u308c\u3082\u300c\u96fb\u5b50\u30c7\u30fc\u30bf\u300d\u3068\u8868\u73fe\u3057\u307e\u3059\u3002<\/span><\/p>\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\u9069\u683c\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u306e\u6388\u53d7\u304c\u53ef\u80fd<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u4ee3\u3048\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\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=50\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f28<\/a>\uff09\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f15\u3011<\/a>\u306e\u300c\uff30\uff24\uff26\u306e\u8acb\u6c42\u66f8\u300d\u304c\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308a\u53d7\u9818\u3057\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u4fdd\u5b58\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58<\/strong><\/h4>\n<p>\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u5834\u5408\u306f\u3001\u771f\u5b9f\u6027\u3084\u53ef\u8996\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u6b21\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f14\u3011<\/a>\u3001<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=148\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f100<\/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<ul>\n<li>\u96fb\u5b50\u8a08\u7b97\u6a5f\u51e6\u7406\u30b7\u30b9\u30c6\u30e0\u306e\u6982\u8981\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u3001\u30d7\u30ea\u30f3\u30bf\u7b49\u306e\u5099\u4ed8\u3051<\/li>\n<li>\u6539\u3056\u3093\u9632\u6b62\u63aa\u7f6e<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd<\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/sonota\/0021011-068.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u65b9\u6cd5\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u66f8\u9762\u306b\u5370\u5237<\/strong><\/h4>\n<p>\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u3067\u5370\u5237\u3057\u305f\u66f8\u9762\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08\u65b0\u6d88\u898f15\u306e\uff15\u2461\u3001<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=126\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f83<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\uff09\u3067\u306e\u5e33\u7c3f\u306e\u8a18\u8f09\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u306f\u3001\u5fc5\u8981\u306a\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u53ca\u3073\u8acb\u6c42\u66f8\u7b49\uff08\u66f8\u9762\uff09\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u53d6\u5f15\u91d1\u984d\u304c\uff13\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u3084\u3001\uff13\u4e07\u5186\u4ee5\u4e0a\u3067\u3082\u66f8\u9762\u3067\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\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\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u6d88\u6cd530\u2466\u2467\uff09\u3002<\/p>\n<p>\u8acb\u6c42\u66f8\u7b49\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u3053\u3068\u306f\u3001\u300c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u304d\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f\uff14\u3011<\/a>\uff09\u3002\u3053\u306e\u305f\u3081\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8ffd\u52a0\u3067\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\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:#333399;\">\n\t\t<p>\u30a4\u3000\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531<br \/>\n\u30ed\u3000\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u4f4f\u6240\u53c8\u306f\u6240\u5728\u5730<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u66f8\u9762\u306b\u5370\u5237\u3082\u53ef<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u3057\u3066\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u7b49\u3092\u66f8\u9762\u306b\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=18\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f18\u3011<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u6cd5\u4eba\u7a0e\u3001\u7533\u544a\u6240\u5f97\u7a0e\u3067\u306e\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u6271\u3044\uff08\u53c2\u8003\uff09<\/strong><\/h4>\n<p>\u96fb\u5b50\u53d6\u5f15\u3068\u306f\u3001\u6ce8\u6587\u66f8\u3084\u9818\u53ce\u66f8\u7b49\u306e\u5185\u5bb9\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u6388\u53d7\u3059\u308b\u53d6\u5f15\u3092\u3044\u3044\u307e\u3059\u3002\uff30\uff24\uff26\u306e\u8acb\u6c42\u66f8\u304c\u96fb\u5b50\u30e1\u30fc\u30eb\u306b\u6dfb\u4ed8\u3055\u308c\u3066\u9001\u4ed8\u3055\u308c\u3066\u304f\u308b\u306e\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306b\u542b\u307e\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f\uff12\u3011<\/a>\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff13\u5e7412\u670831\u65e5\u307e\u3067\u306f\u3001\u3053\u306e\u3088\u3046\u306a\uff30\uff24\uff26\u306e\u8acb\u6c42\u66f8\u3092\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u53d7\u3051\u53d6\u3063\u305f\uff30\uff24\uff26\u306e\u8acb\u6c42\u66f8\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u3067\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3059\uff08\u96fb\u5e33\u6cd5\uff17\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021006-031_03.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u3010\u554f\uff13\u3011<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u65bd\u884c\u306b\u3042\u305f\u308a\u3001\u300c\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u4e00\u90e8\u3092\u4fdd\u5b58\u305b\u305a\u306b\u66f8\u9762\u3092\u4fdd\u5b58\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u5b9f\u3092\u3082\u3063\u3066\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u300d\u3068\u306e\u61f8\u5ff5\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\u3001\u4ee4\u548c\uff13\u5e7411\u670812\u65e5\u306b\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u308a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021010-200.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff13\u5e7411\u6708\uff09<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u305d\u306e\u4e2d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0021010-200.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u3010\u88dc\uff14\u3011<\/a>\u306b\u3066\u3001\u53d6\u5f15\u60c5\u5831\u306e\u5185\u5bb9\u3092\u66f8\u9762\u306a\u3069\u306b\u3088\u308a\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u76f4\u3061\u306b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u308a\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306f\u306a\u3044\u3068\u306e\u88dc\u8db3\u8aac\u660e\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<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 style=\"margin-bottom: 3px;\"><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2021\/12\/13\u3015<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff13\u5e7412\u670810\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/202382.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306b\u3066\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u4fdd\u5b58\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u3001\u66f8\u9762\u306e\u4fdd\u5b58\u3082\u53ef\u80fd\u3068\u3059\u308b\u5ba5\u6055\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\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: 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3px;\">\u30fb\u96fb\u5e33\u6cd5\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\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/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;\">\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>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\uff08\u4ee4\u548c\uff14\u5e74\uff16\u6708\u7248\uff09\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u554f\u304c\u3042\u308a\u307e\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3082\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u3084\u308a\u53d6\u308a\u3057\u3001\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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":[511,335,588],"backnumber":[2124],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:43:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242645"}],"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=242645"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/242645\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=242645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=242645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=242645"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=242645"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=242645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}