{"id":246928,"date":"2022-02-10T10:18:27","date_gmt":"2022-02-10T01:18:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=246928"},"modified":"2023-07-21T17:15:48","modified_gmt":"2023-07-21T08:15:48","slug":"consumption-article-178","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-178\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c11\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306e\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u4ed5\u8a33\u5165\u529b\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\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306e\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u4ed5\u8a33\u5165\u529b\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>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u7d4c\u7406\u51e6\u7406\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u81ea\u52d5\u7684\u306b\u62e0\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7aef\u6570\u51e6\u7406\u306e\u9055\u3044\u306b\u3088\u308a\u53d6\u5f15\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u8acb\u6c42\u66f8\u7b49\u3068\uff11\u5186\u7a0b\u5ea6\u306e\u305a\u308c\u304c\u751f\u305a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3089\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u3069\u304a\u308a\u306b\u5165\u529b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/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\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306f\u5272\u611b\u3057\u307e\u3059\u3002<\/span><\/p>\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\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u3001\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u7a4d\u4e0a\u3052\u8a08\u7b97\u3067\u306f\u3001\u4ea4\u4ed8\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u306b\u57fa\u3065\u304f\u8acb\u6c42\u66f8\u7b49\u7a4d\u4e0a\u3052\u8a08\u7b97\u306e\u307b\u304b\u3001\u5e33\u7c3f\u7a4d\u4e0a\u3052\u8a08\u7b97\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u3068\u5165\u529b\u65b9\u6cd5\u3092\u5909\u3048\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\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\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u4e3b\u306a\u5909\u66f4\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u539f\u5247<\/strong><\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u3001\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\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-bottom: 3px;\"><strong>\u3008\u7a4d\u4e0a\u3052\u8a08\u7b97\u3068\u306f\u3009<\/strong><\/p>\n<p>\u4ea4\u4ed8\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306a\u3069\u306e\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306b\u3066\u8a73\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u73fe\u884c\u306e\u8a08\u7b97\u65b9\u6cd5\u3067\u306e\u539f\u5247\u306f\uff1f<\/strong><\/h4>\n<p>\u73fe\u884c\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3001\u5272\u623b\u3057\u8a08\u7b97\u304c\u539f\u5247\u3067\u3059\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-bottom: 3px;\"><strong>\u3008\u5272\u623b\u3057\u8a08\u7b97\u3068\u306f\u3009<\/strong><\/p>\n<p>\u5272\u623b\u3057\u8a08\u7b97\u3068\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u306e\u5408\u8a08\u984d\u306b110\u5206\u306e7.8\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001108\u5206\u306e6.24\uff09\u3092\u4e57\u3058\u3066\u8a08\u7b97\uff08\u6d88\u6cd530\u2460\u300128\u5e74\u6539\u6b63\u6cd5\u9644\u524734\u2461\uff09\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u3082\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u5272\u623b\u3057\u8a08\u7b97\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u58f2\u4e0a\u7a0e\u984d\u3092\u5272\u623b\u3057\u8a08\u7b97\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u3089\u308c\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=166\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f115<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u7a4d\u4e0a\u3052\u8a08\u7b97\u3092\u3059\u308b\u305f\u3081\u306b\u306f\uff1f<\/strong><\/h4>\n<p>\u4e8b\u696d\u8005\u304c\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u671f\u4e2d\u3001\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u300d\u3068\u3057\u3066\u7a4d\u307f\u4e0a\u3052\u3001\u305d\u306e\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306b\u57fa\u3065\u3044\u3066\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u306e\u304c\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u7a4d\u4e0a\u3052\u8a08\u7b97\u306e\u305f\u3081\u306b\u3001\u300c\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3092\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u306e\u3068\u304a\u308a\u306b\u5165\u529b\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u304b\u300d\u3068\u3044\u3046\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u7a4d\u4e0a\u3052\u8a08\u7b97\u3067\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u3069\u304a\u308a\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u57fa\u3065\u304f\u8a08\u7b97\uff08\u8acb\u6c42\u66f8\u7b49\u7a4d\u4e0a\u3052\u8a08\u7b97\uff09\u306e\u4ed6\u3001\u5e33\u7c3f\u7a4d\u4e0a\u3052\u8a08\u7b97\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3089\u3001\u3053\u308c\u307e\u3067\u3068\u5165\u529b\u65b9\u6cd5\u3092\u5909\u3048\u308b\u5fc5\u8981\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7a4d\u4e0a\u3052\u8a08\u7b97\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7a4d\u4e0a\u3052\u8a08\u7b97\u306b\u306f\u6b21\u306e<span style=\"color: #006400;\">\u2460<\/span>\u3068<span style=\"color: #006400;\">\u2461<\/span>\u306e\u65b9\u6cd5\u304c\u3042\u308a\u3001\u4f75\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span>\u3000\u8acb\u6c42\u66f8\u7b49\u7a4d\u4e0a\u3052\u8a08\u7b97<\/strong><\/p>\n<p>\u4ea4\u4ed8\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306a\u3069\u306e\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u3046\u3061\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u90e8\u5206\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b100\u5206\u306e78\u3092\u4e57\u3058\u3066\u7b97\u51fa\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=173\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f123<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span>\u3000\u5e33\u7c3f\u7a4d\u4e0a\u3052\u8a08\u7b97<\/strong><\/p>\n<p>\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u90fd\u5ea6\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u306b110\u5206\u306e10\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306f108\u5206\u306e\uff18\uff09\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\uff08\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u7aef\u6570\u3092\u5207\u6368\u3066\u53c8\u306f\u56db\u6368\u4e94\u5165\u3057\u307e\u3059\uff09\u3092\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u3068\u3057\u3066\u5e33\u7c3f\u306b\u8a18\u8f09\u3057\u3001\u305d\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b100\u5206\u306e78\u3092\u4e57\u3058\u3066\u7b97\u51fa\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=173\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f123<\/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=176\" target=\"_blank\" rel=\"noopener\">\u554f125<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5b9f\u52d9\u7684\u306a\u5bfe\u5fdc<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u4ed5\u8a33\u5165\u529b\u3092\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u30a4<\/span>\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u3044\u3066\u3001\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7a0e\u8fbc\u91d1\u984d\u3068\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u5404\u4ed5\u8a33\u306b\u76f4\u63a5\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u30ed<\/span>\u3000\u9069\u683c\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u3044\u3066\u3001\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7a0e\u8fbc\u91d1\u984d\u3092\u5165\u529b\u3057\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u81ea\u52d5\u8a08\u7b97\u306b\u62e0\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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\u5e33\u7c3f\u7a4d\u4e0a\u3052\u8a08\u7b97\u3092\u884c\u3046\u5834\u5408\u3067\u3082\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u306e\u6f0f\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u4e0d\u5099\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u53d6\u5f15\u5148\u306b\u5dee\u3057\u66ff\u3048\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u3044\u3066\u3001\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u7a0e\u8fbc\u91d1\u984d\u3092\u5165\u529b\u3057\u3001\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u81ea\u52d5\u8a08\u7b97\u306b\u62e0\u308a\u307e\u3059\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb28\u5e74\u6539\u6b63\u6cd5\u306b\u3088\u308b\u6539\u6b63\u524d\u306e\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u6d88\u6cd5\u30fb\u30fb\u30fb28\u5e74\u6539\u6b63\u6cd5\u53ca\u3073\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621030\u5e74\u6cd5\u5f8b\u7b2c\uff17\u53f7\uff09\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621030\u5e74\u653f\u4ee4\u7b2c135\u53f7\uff09\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u65b0\u6d88\u898f\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u898f\u5247\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7701\u4ee4\uff08\u5e73\u621030\u5e74\u8ca1\u52d9\u7701\u4ee4\u7b2c18\u53f7\uff09\u306b\u3088\u308b\u6539\u6b63\u5f8c\u306e\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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><\/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>\u7a0e\u629c\u7d4c\u7406\u65b9\u5f0f\u3067\u7d4c\u7406\u51e6\u7406\u3092\u3057\u3066\u3044\u307e\u3059\u3002\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u81ea\u52d5\u7684\u306b\u62e0\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7aef\u6570\u51e6\u7406\u306e\u9055\u3044\u306b\u3088\u308a\u53d6\u5f15\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u8acb\u6c42\u66f8\u7b49\u3068\uff11\u5186\u7a0b\u5ea6\u306e\u305a\u308c\u304c\u751f\u305a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br 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