{"id":258693,"date":"2022-08-18T10:11:47","date_gmt":"2022-08-18T01:11:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258693"},"modified":"2024-10-03T11:07:53","modified_gmt":"2024-10-03T02:07:53","slug":"law-525","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/law-525\/","title":{"rendered":"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u4e0d\u52d5\u7523\u9451\u5b9a\u8a55\u4fa1\u306e\u5e38\u8b58\u3000\u3010\u7b2c32\u56de\u3011\u300c\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u304c\u4fa1\u683c\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u300d\uff5e\u9451\u5b9a\u8a55\u4fa1\u3068\u76f8\u7d9a\u7a0e\u8ca1\u7523\u8a55\u4fa1\u306e\u6349\u3048\u65b9\u306e\u76f8\u9055\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044<\/strong><\/h5>\n<h3 style=\"text-align: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5546\u696d\u5730\u306e\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u305f\u3081\u3001\u500b\u3005\u306e\u72b6\u6cc1\u3092\u9451\u307f\u3066\u5224\u65ad\u3092\u3059\u3079\u304d\u3053\u3068\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\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\uff11\uff09<\/span>\u3000\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u8cc7\u7523\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u300c<a title=\"\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u8cc7\u7523\u8a55\u4fa1\u30b7\u30b9\u30c6\u30e0\u7814\u7a76\u30bb\u30f3\u30bf\u30fc\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.recpas.or.jp\/new\/jigyo\/report_web\/pdf\/h17_tochi\/h17_tochi.pdf\" target=\"_blank\" rel=\"noopener\">\u571f\u5730\u306b\u95a2\u3059\u308b\u8abf\u67fb\u7814\u7a76\u3000\u5b85\u5730\u8a55\u4fa1\u306b\u304a\u3051\u308b\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u306e\u5f71\u97ff\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d\uff082006\u5e74\uff09\u306b\u3088\u308a\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u9053\u8def\u3088\u308a\u4f4e\u3044\u5834\u5408\uff5e\u6e1b\u4fa1\u8981\u56e0<\/h4>\n<p>\u63a5\u9762\u8857\u8def\u3088\u308a\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u306f\u3001\u7dcf\u3058\u3066\u6e1b\u4fa1\u8981\u56e0\u3068\u3057\u3066\u4f5c\u7528\u3059\u308b\u70b9\u306f\u4f4f\u5b85\u5730\u306e\u5834\u5408\u3068\u540c\u69d8\u3067\u3042\u308a\u3001\u53ce\u76ca\u6027\u3084\u5ba3\u4f1d\u52b9\u679c\u306b\u4e0e\u3048\u308b\u30de\u30a4\u30ca\u30b9\u5f71\u97ff\u3001\u5546\u54c1\u306e\u642c\u51fa\u5165\u306e\u4e0d\u4fbf\u3055\u7b49\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u63a5\u9762\u8857\u8def\u3088\u308a\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u306e\u65b9\u304c\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u306b\u6bd4\u3079\u3066\u52b9\u7528\u304c\u4f4e\u3044\uff08\u6e1b\u4fa1\u306e\u7a0b\u5ea6\u304c\u5927\u304d\u3044\uff09\u3053\u3068\u306f\u660e\u3089\u304b\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5de5\u696d\u5730\u306e\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u3007\u3000\u9053\u8def\u3088\u308a\u9ad8\u3044\u5834\u5408\u53ca\u3073\u4f4e\u3044\u5834\u5408\uff5e\u6e1b\u4fa1\u8981\u56e0<\/h4>\n<p>\u5de5\u696d\u5730\u306b\u3064\u3044\u3066\u3082\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u306e\u95a2\u4fc2\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u306f\u305d\u306e\u683c\u5dee\u7387\u306e\u7a0b\u5ea6\u306f\u4f4f\u5b85\u5730\u3001\u5546\u696d\u5730\u3068\u6bd4\u3079\u3066\u5c11\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u306f\u3001\u5de5\u696d\u5730\u306e\u5834\u5408\u3001\u4f4f\u5b85\u5730\u3084\u5546\u696d\u5730\u306e\u3088\u3046\u306b\u9ad8\u4f4e\u5dee\u304c\u5feb\u9069\u6027\u3084\u53ce\u76ca\u6027\uff08\u96c6\u5ba2\u529b\uff09\u3068\u3044\u3046\u5f62\u3067\u4fa1\u683c\u306b\u76f4\u63a5\u7684\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u5ea6\u5408\u3044\u304c\u5c11\u306a\u3044\u3053\u3068\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9ad8\u4f4e\u5dee\u306e\u7a0b\u5ea6\u304c\u8457\u3057\u3044\u5834\u5408\u306f\u5225\u554f\u984c\u3067\u3042\u308a\u3001\u500b\u3005\u306b\u305d\u306e\u5f71\u97ff\u3092\u52d8\u6848\u3057\u3066\u683c\u5dee\u7387\u306e\u5927\u5c0f\u3092\u5224\u5b9a\u3059\u3079\u304d\u3053\u3068\u306f\u3044\u3046\u307e\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u571f\u5730\u4fa1\u683c\u6bd4\u6e96\u8868\u306b\u304a\u3051\u308b\u683c\u5dee\u7387\u306e\u4e00\u4f8b<\/strong><\/h4>\n<p>\u571f\u5730\u4fa1\u683c\u6bd4\u6e96\u8868\u3067\u306f\u3001\u7528\u9014\u306b\u3088\u308a\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u304c\u571f\u5730\u4fa1\u683c\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u304c\u7570\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u7528\u9014\u7684\u5730\u57df\uff08\u4f4f\u5b85\u5730\u57df\u3001\u5546\u696d\u5730\u57df\u7b49\uff09\u3054\u3068\u306b\u683c\u5dee\u7387\u3092\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u53c2\u8003\u307e\u3067\u306b\u3001<strong>\u3008\u8cc7\u6599\uff11\u3009<\/strong>\u306f\u512a\u826f\u4f4f\u5b85\u5730\u57df\u53ca\u3073\u666e\u901a\u4f4f\u5b85\u5730\u57df\u3001<strong>\u3008\u8cc7\u6599\uff12\u3009<\/strong>\u306f\u9ad8\u5ea6\u5546\u696d\u5730\u57df\u306b\u95a2\u3059\u308b\u9ad8\u4f4e\u5dee\u306e\u683c\u5dee\u7387\u3092\u793a\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 5px;\"><strong>\u300c\u571f\u5730\u4fa1\u683c\u6bd4\u6e96\u8868\u300d\u306b\u3088\u308b\u9ad8\u4f4e\u5dee\u306e\u683c\u5dee\u7387<\/strong><\/p>\n<p><strong>\u3008\u8cc7\u6599\uff11\u3009<\/strong>\u3000\u512a\u826f\u4f4f\u5b85\u5730\u57df<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u53ca\u3073\u6a19\u6e96\u4f4f\u5b85\u5730\u57df<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306e\u5834\u5408<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258696\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-1.png\" alt=\"\" width=\"625\" height=\"203\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-1.png 1735w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-1-300x97.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-1-1024x333.png 1024w\" sizes=\"(max-width: 625px) 100vw, 625px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u512a\u826f\u4f4f\u5b85\u5730\u57df\u3068\u306f\u3001\u6577\u5730\u304c\u5e83\u304f\u3001\u8857\u533a\u53ca\u3073\u753b\u5730\u304c\u6574\u7136\u3068\u3057\u3001\u690d\u751f\u3068\u773a\u671b\u3001\u666f\u89b3\u7b49\u304c\u512a\u308c\u3001\u5efa\u7bc9\u306e\u65bd\u5de5\u306e\u8cea\u304c\u9ad8\u3044\u5efa\u7269\u304c\u9023\u305f\u3093\u3057\u3001\u826f\u597d\u306a\u8fd1\u96a3\u74b0\u5883\u3092\u5f62\u6210\u3059\u308b\u7b49\u5c45\u4f4f\u74b0\u5883\u306e\u6975\u3081\u3066\u826f\u597d\u306a\u5730\u57df\u3067\u3042\u308a\u3001\u5f93\u6765\u304b\u3089\u540d\u58f0\u306e\u9ad8\u3044\u4f4f\u5b85\u5730\u57df\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u6a19\u6e96\u4f4f\u5b85\u5730\u57df\u3068\u306f\u3001\u6577\u5730\u306e\u898f\u6a21\u53ca\u3073\u5efa\u7bc9\u306e\u65bd\u5de5\u306e\u8cea\u304c\u6a19\u6e96\u7684\u306a\u4f4f\u5b85\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u5f62\u6210\u3055\u308c\u308b\u5c45\u4f4f\u74b0\u5883\u306e\u826f\u597d\u306a\u4f4f\u5b85\u5730\u57df\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u3008\u8cc7\u6599\uff12\u3009<\/strong>\u3000\u9ad8\u5ea6\u5546\u696d\u5730\u57df<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u306e\u5834\u5408<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-258698\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-2.png\" alt=\"\" width=\"562\" height=\"200\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-2.png 1561w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-2-300x107.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/07\/kanteijitsumu32-2-1024x365.png 1024w\" sizes=\"(max-width: 562px) 100vw, 562px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000\u9ad8\u5ea6\u5546\u696d\u5730\u57df\u3068\u306f\u3001\u5927\u90fd\u5e02\u306e\u90fd\u5fc3\u53c8\u306f\u526f\u90fd\u5fc3\u306b\u3042\u3063\u3066\u3001\u5e83\u57df\u7684\u5546\u570f\u3092\u6709\u3057\u3001\u6bd4\u8f03\u7684\u5927\u898f\u6a21\u306a\u4e2d\u9ad8\u5c64\u306e\u5e97\u8217\u3001\u4e8b\u52d9\u6240\u7b49\u304c\u9ad8\u5bc6\u5ea6\u306b\u96c6\u7a4d\u3057\u3066\u3044\u308b\u5730\u57df\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u306b\u304a\u3051\u308b\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u306e\u6349\u3048\u65b9<\/strong><\/h4>\n<p>\u65e2\u306b\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ca1\u7523\u8a55\u4fa1\u3067\u306f\u63a5\u9762\u8857\u8def\u3068\u306e\u9ad8\u4f4e\u5dee\u306b\u95a2\u3059\u308b\u898f\u5b9a\u306f\u7f6e\u304b\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\" rel=\"noopener\">No.4617\u3000\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d\u3067\u306f\u3001\u6b21\u306e\u8003\u3048\u65b9\u304c\u793a\u3055\u308c\u3066\u3044\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: 5px;\"><strong>No.4617\u3000\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/strong><\/p>\n<p>\u6b21\u306e\u3088\u3046\u306b\u305d\u306e\u5229\u7528\u4fa1\u5024\u304c\u4ed8\u8fd1\u306b\u3042\u308b\u4ed6\u306e\u5b85\u5730\u306e\u5229\u7528\u72b6\u6cc1\u304b\u3089\u307f\u3066\u3001\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306e\u4fa1\u984d\u306f\u3001\u305d\u306e\u5b85\u5730\u306b\u3064\u3044\u3066\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u8a55\u4fa1\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5229\u7528\u4fa1\u5024\u304c\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u9762\u7a4d\u306b\u5bfe\u5fdc\u3059\u308b\u4fa1\u984d\u306b10\u30d1\u30fc\u30bb\u30f3\u30c8\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u984d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 5px;\">\uff11\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u9053\u8def\u3088\u308a\u9ad8\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u307e\u305f\u306f\u4f4e\u3044\u4f4d\u7f6e\u306b\u3042\u308b\u5b85\u5730\u3067\u3001\u305d\u306e\u4ed8\u8fd1\u306b\u3042\u308b\u5b85\u5730\u306b\u6bd4\u3079\u3066\u8457\u3057\u304f\u9ad8\u4f4e\u5dee\u306e\u3042\u308b\u3082\u306e<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 5px;\">\uff12\u3000\u5730\u76e4\u306b\u751a\u3060\u3057\u3044\u51f9\u51f8\u306e\u3042\u308b\u5b85\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 5px;\">\uff13\u3000\u9707\u52d5\u306e\u751a\u3060\u3057\u3044\u5b85\u5730<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 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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  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