{"id":243968,"date":"2021-12-23T10:18:18","date_gmt":"2021-12-23T01:18:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=243968"},"modified":"2021-12-23T11:07:38","modified_gmt":"2021-12-23T02:07:38","slug":"corporation-article-1088","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-1088\/","title":{"rendered":"\u7d44\u7e54\u518d\u7de8\u6210\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u5727\u7e2e\u8a18\u5e33\u53ca\u3073\u7279\u5225\u511f\u5374\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d44\u7e54\u518d\u7de8\u6210\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5727\u7e2e\u8a18\u5e33\u53ca\u3073\u7279\u5225\u511f\u5374\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u4f50\u85e4\u3000\u4fe1\u7950<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; 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text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7d44\u7e54\u518d\u7de8\u6210\u5f8c\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u7b49\u304c\u898b\u8fbc\u307e\u308c\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8b72\u6e21\u3092\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u3092\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u8cb7\u63db\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u7279\u5225\u52d8\u5b9a\u306e\u8a2d\u5b9a\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2460\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\uff14\uff09<\/span>\u3000\u89e3\u6563\u306e\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u53ca\u3073\u975e\u9069\u683c\u5408\u4f75\u306b\u4fc2\u308b\u88ab\u5408\u4f75\u6cd5\u4eba\u306e\u5408\u4f75\u306e\u65e5\u306e\u524d\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u3092\u9664\u304f\u3002<\/span><\/p>\n<p>\u305d\u3057\u3066\u3001\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff15\uff09<\/span>\u306b\u3088\u308a\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u304c\u4e0a\u8a18\u306e\u671f\u9593\u5185\u306b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u3092\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5f53\u8a72\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5f53\u8a72\u53d6\u5f97\u3092\u3057\u305f\u8cc7\u7523\u3092\u5f53\u8a72\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u79fb\u8ee2\u3092\u53d7\u3051\u308b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3068\u304d\u3082\u3001\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u7279\u4f8b\u306f\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\uff08\u63aa\u6cd565\u306e\uff18\u2461\uff09\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u5f8c\u306b\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u884c\u3046\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2460\u3001\u63aa\u4ee439\u306e\uff17\u3257\uff09\u3002\u306a\u304a\u3001\u8b72\u6e21\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u3057\u305f\u65e5\u3092\u542b\u3080\u4e8b\u696d\u5e74\u5ea6\u306b\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u671f\u4e2d\u640d\u91d1\u7d4c\u7406\u306b\u3088\u308a\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2461\u2462\u3001\u63aa\u898f22\u306e\uff17\u2467\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\uff15\uff09<\/span>\u3000\u73fe\u7269\u5206\u914d\u306f\u4e8b\u696d\u306e\u79fb\u8ee2\u3092\u524d\u63d0\u306b\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u306f\u8a2d\u3051\u3089\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7d44\u7e54\u518d\u7de8\u6210\u524d\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u3051\u3066\u3044\u308b\u6cd5\u4eba\u3092\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u3068\u3059\u308b\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u304c\u5f53\u8a72\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u5f53\u8a72\u7279\u5225\u52d8\u5b9a\u306b\u4fc2\u308b\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u3092\u3057\u3001\u5f53\u8a72\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u5f53\u8a72\u8cb7\u63db\u8cc7\u7523\u3092\u79fb\u8ee2\u3059\u308b\u3068\u304d\u306f\u3001\u671f\u4e2d\u640d\u91d1\u7d4c\u7406\u306e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u5727\u7e2e\u8a18\u5e33\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2467\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u7d44\u7e54\u518d\u7de8\u6210\u5f8c\u306b\u8cb7\u63db\u8cc7\u7523\u3092\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8cb7\u63db\u8cc7\u7523\u3092\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u304c\u8cb7\u63db\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u304c\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u306a\u3044\u5834\u5408\u53c8\u306f\u4f9b\u3057\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u3088\u308a\u5f53\u8a72\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u304a\u3044\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3057\u305f\u91d1\u984d\u3092\u5f53\u8a72\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u304a\u3044\u3066\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd565\u306e\uff17\u246b\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u7279\u5225\u52d8\u5b9a\u306e\u5f15\u7d99\u304e<\/strong><\/h4>\n<p>\u7279\u5225\u52d8\u5b9a\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u3068\u3059\u308b\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u53c8\u306f\u671f\u4e2d\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u3092\u5f53\u8a72\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u4fc2\u308b\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u3050\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2463\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u4fc2\u308b\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u304c\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u3092\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u3001\u304b\u3064\u3001\u5f53\u8a72\u8cb7\u63db\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306b\u5f53\u8a72\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5f53\u8a72\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u898b\u8fbc\u307e\u308c\u308b\u5834\u5408\u306b\u306e\u307f\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u53c8\u306f\u671f\u4e2d\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306b\u3088\u308a\u7279\u5225\u52d8\u5b9a\u53c8\u306f\u671f\u4e2d\u7279\u5225\u52d8\u5b9a\u3092\u5f15\u304d\u7d99\u3050\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u5206\u5272\u53c8\u306f\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u306e\u65e5\u4ee5\u5f8c\uff12\u30f6\u6708\u4ee5\u5185\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kigyosaihen\/annai\/09.htm\" target=\"_blank\">\u9069\u683c\u5206\u5272\u7b49\u306b\u3088\u308b\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u7279\u5225\u52d8\u5b9a\u306e\u91d1\u984d\u306e\u5f15\u7d99\u304e\u306b\u95a2\u3059\u308b\u5c4a\u51fa<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u63aa\u6cd565\u306e\uff18\u2464\u3001\u63aa\u898f22\u306e\uff17\u2468\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff17\uff09\u3000\u5727\u7e2e\u7a4d\u7acb\u91d1\u306e\u5f15\u7d99\u304e<\/strong><\/h4>\n<p>\u4f1a\u8a08\u4e0a\u3001\u7a4d\u7acb\u91d1\u65b9\u5f0f\u306b\u3088\u308a\u5727\u7e2e\u8a18\u5e33\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u304c\u3001\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308a\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u304a\u3044\u3066\u5727\u7e2e\u8a18\u5e33\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u56fa\u5b9a\u8cc7\u7523\u306e\u79fb\u8ee2\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u4f1a\u8a08\u4e0a\u3001\u5727\u7e2e\u7a4d\u7acb\u91d1\u306e\u5f15\u7d99\u304e\u3092\u53d7\u3051\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u5727\u7e2e\u5f8c\u306e\u5e33\u7c3f\u4fa1\u984d\u306b\u3088\u308a\u56fa\u5b9a\u8cc7\u7523\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/10\/10_64.htm\" target=\"_blank\">\u63aa\u901a64\uff5e66\u306e\uff12\uff08\u5171\uff09\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/10\/10_01.htm\" target=\"_blank\">\u6cd5\u57fa\u901a10\uff0d\uff11\uff0d\uff14<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7279\u5225\u511f\u5374<\/strong><\/h4>\n<p>\u7279\u5225\u511f\u5374\u306b\u306f\u3001\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u306b\u7279\u5225\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u300c\u72ed\u7fa9\u306e\u7279\u5225\u511f\u5374\u300d\u3068\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u4ee5\u5f8c\u4e00\u5b9a\u306e\u671f\u9593\u5185\u306b\u304a\u3044\u3066\u5272\u5897\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u300c\u5272\u5897\u511f\u5374\u300d\u304c\u3042\u308b\u3002\u3053\u306e\u3046\u3061\u3001\u5272\u5897\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u7d44\u7e54\u518d\u7de8\u6210\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u3082\u305d\u3082\u5272\u5897\u511f\u5374\u3092\u884c\u3046\u3053\u3068\u306f\u7a00\u3067\u3042\u308b\u3002<\/p>\n<p>\u72ed\u7fa9\u306e\u7279\u5225\u511f\u5374\u306b\u5bfe\u3057\u3066\u306f\u3001\u671f\u4e2d\u640d\u91d1\u7d4c\u7406\u3068\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306b\u3064\u3044\u3066\u306e\u53d6\u6271\u3044\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u671f\u4e2d\u640d\u91d1\u7d4c\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u304a\u3051\u308b\u671f\u4e2d\u640d\u91d1\u7d4c\u7406\u306e\u53d6\u6271\u3044\u3068\u5909\u308f\u3089\u306a\u3044\uff08\u63aa\u6cd552\u306e\uff13\u246a\uff5e\u246d\uff09\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u88ab\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u6cd5\u4eba\u3001\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306e\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3092\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u5f15\u304d\u7d99\u3050\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\uff08\u63aa\u6cd552\u306e\uff13\u246e\u2470\u2473\u3253\uff09<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff16\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\uff16\uff09<\/span>\u3000\u4e8b\u696d\u5e74\u5ea6\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306e\u65e5\u306e\u524d\u65e5\u3092\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u3068\u307f\u306a\u3057\u3066\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3092\u53d6\u308a\u5d29\u3057\u305f\u3046\u3048\u3067\uff08\u63aa\u6cd552\u306e\uff13\u2471\u3251\u3254\uff09\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u305d\u308c\u305e\u308c\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306b\u306a\u308b\u3002<\/span><\/p>\n<p>\u3055\u3089\u306b\u3001\u9069\u683c\u5408\u4f75\u3001\u9069\u683c\u5206\u5272\u3001\u9069\u683c\u73fe\u7269\u51fa\u8cc7\u53c8\u306f\u9069\u683c\u73fe\u7269\u5206\u914d\u306b\u3088\u308b\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u5f15\u7d99\u304e\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306e\u5f15\u7d99\u304e\u3092\u8981\u4ef6\u3068\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4f1a\u8a08\u4e0a\u3001\u5408\u4f75\u6cd5\u4eba\u3001\u5206\u5272\u627f\u7d99\u6cd5\u4eba\u3001\u88ab\u73fe\u7269\u51fa\u8cc7\u6cd5\u4eba\u53c8\u306f\u88ab\u73fe\u7269\u5206\u914d\u6cd5\u4eba\u306b\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3092\u5f15\u304d\u7d99\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u5730\u6cd5\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u5730\u898f\u30fb\u30fb\u30fb\u5730\u65b9\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u8a08\u898f\u30fb\u30fb\u30fb\u4f1a\u793e\u8a08\u7b97\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd523\u306e\uff12\u2460\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c23\u6761\u306e\uff12\u7b2c\uff11\u9805<\/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\u7d44\u7e54\u518d\u7de8\u6210\u30fb\u8cc7\u672c\u7b49\u53d6\u5f15\u306e\u7a0e\u52d9\u306b\u95a2\u3059\u308b\u7559\u610f\u4e8b\u9805\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u304a\u3044\u3066\u3001\u5727\u7e2e\u8a18\u5e33\u306b\u4fc2\u308b\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u306e\u3046\u3061\u3001\u672c\u7a3f\u3067\u306f\u3001\u7279\u5b9a\u8cc7\u7523\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306e\u5727\u7e2e\u8a18\u5e33\uff08\u63aa\u6cd565\u306e\uff17\uff09\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3082\u306e\u3068\u3059\u308b\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":[186,177,167,181,290],"tags":[411,307,483,402,641],"backnumber":[2126],"series":[753],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:45:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/243968"}],"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=243968"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/243968\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=243968"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=243968"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=243968"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=243968"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=243968"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}