{"id":244946,"date":"2021-12-27T12:59:39","date_gmt":"2021-12-27T03:59:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=244946"},"modified":"2022-03-02T14:05:37","modified_gmt":"2022-03-02T05:05:37","slug":"general-rule-report-71","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-71\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5ba5\u6055\u898f\u5b9a\u306b\u4fc2\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u7701\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b\uff5e\u65bd\u884c\u898f\u5247\uff14\u6761\uff13\u9805\u306e\u8aad\u66ff\u3048\u898f\u5b9a\u3092\u9644\u5247\u306b\u3066\u65b0\u8a2d\uff5e"},"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\/28\u3015<\/span><br \/>\n\u4e0b\u8a18\u306e\u901f\u5831\u89e3\u8aac\u3092\u516c\u958b\u3057\u307e\u3057\u305f\u3002<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u96fb\u5e33\u6cd5\u306e\u5ba5\u6055\u898f\u5b9a\u9069\u7528\u306b\u304a\u3051\u308b\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u304c\u6539\u6b63\u901a\u9054\u7b49\u3067\u660e\u3089\u304b\u306b\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-73\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u96fb\u5e33\u6cd5\u306e\u5ba5\u6055\u898f\u5b9a\u9069\u7528\u306b\u304a\u3051\u308b\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u304c\u6539\u6b63\u901a\u9054\u7b49\u3067\u660e\u3089\u304b\u306b<\/a>\u300d<\/p>\n<\/div>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5ba5\u6055\u898f\u5b9a\u306b\u4fc2\u308b\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u6539\u6b63\u7701\u4ee4\u304c\u516c\u5e03\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65bd\u884c\u898f\u5247\uff14\u6761\uff13\u9805\u306e\u8aad\u66ff\u3048\u898f\u5b9a\u3092\u9644\u5247\u306b\u3066\u65b0\u8a2d\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3001\u51fa\u529b\u66f8\u9762\u306e\u4fdd\u5b58\u3092\u8a8d\u3081\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\u5ba5\u6055\u898f\u5b9a\uff09\u304c\u8b1b\u3058\u3089\u308c\u308b\uff5e\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-report-68\/\" target=\"_blank\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u6765\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u5ba5\u6055\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u65e8\u304c\u793a\u3055\u308c\u305f\u304c\u3001\u672c\u65e5\uff08\u4ee4\u548c\uff13\u5e7412\u670827\u65e5\uff09\u4ed8\u3051\u306e\u5b98\u5831\u7b2c645\u53f7\u306b\u304a\u3044\u3066\u6539\u6b63\u7701\u4ee4\uff08\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\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u8ca1\u52d9\u516b\u3007\uff09\uff09\u304c\u516c\u5e03\u3055\u308c\u3001\u3053\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\uff08\u65bd\u884c\u306f\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\uff09\u3002<\/p>\n<div 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title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2021\/syourei\/shinkyu\/13dentyouki.pdf\" target=\"_blank\">\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\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u4ee4\u548c\uff13\u5e74\u8ca1\u52d9\u7701\u4ee4\u7b2c25\u53f7\uff09<\/a>\uff09\u306e\u9644\u5247\u7b2c\uff12\u6761\u7b2c\uff13\u9805\u3068\u3057\u3066\u3001\u4e0b\u8a18\u304c\u898f\u5b9a\u3055\u308c\u305f\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 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000<span 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style=\"border-bottom: solid 1px #B22222;\">\u3053\u308c\u3089\u306e\u4e8b\u60c5<\/span>\u304c\u751f\u3058\u306a\u304b\u3063\u305f\u3068\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u5f93\u3063\u3066\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u8aad\u66ff\u3048\u5f8c\u306e\u898f\u5b9a\u306b\u304a\u3044\u3066\u306f\u3001\u5ba5\u6055\u898f\u5b9a\u306e\u9069\u7528\u306b\u7279\u6bb5\u306e\u624b\u7d9a\u306f\u6c42\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u3002\u306a\u304a\u3001\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u660e\u3089\u304b\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306b\u3088\u308b\u5ba5\u6055\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u300d\u306e<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=33\" target=\"_blank\">\u554f41<\/a>\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/12.htm\" target=\"_blank\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u96fb\u5b50\u5e33\u7c3f\u7b49\u4fdd\u5b58\u5236\u5ea6\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u65e2\u5831\u306e\u3068\u304a\u308a\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u6765\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u308b\u6539\u6b63\u96fb\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u5ba5\u6055\u898f\u5b9a\u3092\u8a2d\u3051\u308b\u65e8\u304c\u793a\u3055\u308c\u305f\u304c\u3001\u672c\u65e5\uff08\u4ee4\u548c\uff13\u5e7412\u670827\u65e5\uff09\u4ed8\u3051\u306e\u5b98\u5831\u7b2c645\u53f7\u306b\u304a\u3044\u3066\u6539\u6b63\u7701\u4ee4\uff08\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\u65bd\u884c\u898f\u5247\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u8ca1\u52d9\u516b\u3007\uff09\uff09\u304c\u516c\u5e03\u3055\u308c\u3001\u3053\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u305f\uff08\u65bd\u884c\u306f\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\uff09\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,183,177,167,179,289],"tags":[718,628],"backnumber":[2126],"series":[740],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-30 14:21:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244946"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=244946"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/244946\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=244946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=244946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=244946"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=244946"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=244946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}