{"id":258938,"date":"2022-08-10T10:17:02","date_gmt":"2022-08-10T01:17:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=258938"},"modified":"2023-07-21T17:25:23","modified_gmt":"2023-07-21T08:25:23","slug":"consumption-article-188","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-188\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u300c\u90f5\u4fbf\u4ee3\u91d1\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044\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\u7b2c17\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u90f5\u4fbf\u4ee3\u91d1\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044\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>\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u306e\u3067\u3059\u304b\u3002<\/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;\"><strong>\uff08\uff11\uff09\u3000\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u90f5\u4fbf\u5c40\u3067\u306e\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u306f\u6d88\u8cbb\u7a0e\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5e33\u7c3f\u306b\u4e00\u5b9a\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\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\u56fd\u7a0e\u5e81\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u306b\u304a\u3051\u308b\u90f5\u4fbf\u30b5\u30fc\u30d3\u30b9\u306b\u95a2\u3059\u308b\u8a18\u8f09<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u306b\u306f\u3001\u90f5\u4fbf\u7269\u306e\u30dd\u30b9\u30c8\u3078\u306e\u6295\u51fd\u306b\u3064\u3044\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u304c\u56f0\u96e3\u3068\u3059\u308b\u65e8\u306e\u8a18\u8f09\u304c\u3042\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><strong>\u3007\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21<\/strong><br \/>\n<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=65\" target=\"_blank\" rel=\"noopener\">\u3010\u554f41\u3011<\/a><br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u56f0\u96e3\u306a\u53d6\u5f15\u3068\u3057\u3066\u3001\u4ea4\u4ed8\u304c\u514d\u9664\u3055\u308c\u308b\u53d6\u5f15\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\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\u7b54\u3011<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306f\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u76f8\u624b\u65b9\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u9650\u308a\u307e\u3059\u3002\uff09\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u305f\u3060\u3057\u3001\u6b21\u306e\u53d6\u5f15\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u884c\u3046\u4e8b\u696d\u306e\u6027\u8cea\u4e0a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u305f\u3081\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\uff08\u8239\u8236\u3001\u30d0\u30b9\u53c8\u306f\u9244\u9053\uff09\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\uff08\u4ee5\u4e0b\u300c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u51fa\u8377\u8005\u7b49\u304c\u5378\u58f2\u5e02\u5834\u306b\u304a\u3044\u3066\u884c\u3046\u751f\u9bae\u98df\u6599\u54c1\u7b49\u306e\u8ca9\u58f2\uff08\u51fa\u8377\u8005\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u53d7\u8a17\u8005\u304c\u5378\u58f2\u306e\u696d\u52d9\u3068\u3057\u3066\u884c\u3046\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u751f\u7523\u8005\u304c\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u6f01\u696d\u5354\u540c\u7d44\u5408\u53c8\u306f\u68ee\u6797\u7d44\u5408\u7b49\u306b\u59d4\u8a17\u3057\u3066\u884c\u3046\u8fb2\u6797\u6c34\u7523\u7269\u306e\u8ca9\u58f2\uff08\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u304b\u3064\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306b\u3088\u308a\u751f\u7523\u8005\u3092\u7279\u5b9a\u305b\u305a\u306b\u884c\u3046\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\uff08\u4ee5\u4e0b\u300c\u81ea\u52d5\u8ca9\u58f2\u6a5f\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u2464<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/span><\/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\u4e0b\u7dda\u306f\u7b46\u8005\u306b\u3088\u308b\u3002<\/span><\/p>\n<p>\u305d\u3082\u305d\u3082\u3001\u90f5\u4fbf\u5c40\u3067\u306e\u90f5\u4fbf\u5207\u624b\u985e\u306e\u8cfc\u5165\u306f\u6d88\u8cbb\u7a0e\u306e\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3042\u308a\u3001\u300c\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\u300d\u306f\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3068\u304d\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u3068\u3044\u3046\u306e\u306f\u73fe\u5b9f\u7684\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u73fe\u884c\u306e\u5b9f\u52d9\u3067\u3082\u3001\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3057\u305f\u65e5\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u90f5\u4fbf\u5207\u624b\u3092\u8cfc\u5165\u3057\u305f\u65e5\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6539\u3081\u3066\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u73fe\u884c\u306e\u90f5\u4fbf\u5207\u624b\u306b\u95a2\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u898f\u5b9a<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u90f5\u4fbf\u5c40\u3067\u306e\u5207\u624b\u306e\u8cfc\u5165\u306f\u975e\u8ab2\u7a0e\u53d6\u5f15\u3067\u3042\u308b<\/strong><\/h4>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u308f\u308c\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u3046\u3061\u3001\u65e5\u672c\u90f5\u4fbf\u682a\u5f0f\u4f1a\u793e\u7b49\u304c\u884c\u3046\u90f5\u4fbf\u5207\u624b\u985e\u3001\u5370\u7d19\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u6d88\u8cbb\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6d88\u6cd5\uff16\u2460\u3001\u5225\u8868\u7b2c\u4e00\u56db\u30a4\uff09\u3002<\/p>\n<p>\u3053\u306e\u3053\u3068\u306f\u3001\u5b9f\u52d9\u3067\u3084\u308a\u53d6\u308a\u3059\u308b\u9818\u53ce\u66f8\u304b\u3089\u3082\u308f\u304b\u308a\u307e\u3059\u3002\u4e0b\u8a18\u306e<strong>\u3010\u56f3\uff11\u3011<\/strong>\u3068<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306f\u5b9f\u969b\u306b\u90f5\u4fbf\u5c40\u3067\u652f\u6255\u3044\u3092\u3057\u305f\u6642\u306e\u9818\u53ce\u66f8\uff08\u4e00\u90e8\u52a0\u5de5\u3042\u308a\uff09\u3067\u3059\u3002<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306f\u5207\u624b\uff0810\u679a\uff11\u30bb\u30c3\u30c8\u306e\u5207\u624b\u30b7\u30fc\u30c8\uff09\u3092\u8cfc\u5165\u3057\u305f\u306e\u3067\u3001\u975e\u8ab2\u7a0e\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306f\u7a93\u53e3\u3067\u90f5\u4fbf\u6599\u91d1\u3092\u652f\u6255\u3044\u3001\u305d\u306e\u5834\u3067\u90f5\u4fbf\u7269\u3092\u51fa\u3057\u305f\u306e\u3067\u3001\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u308f\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/08\/invoiceQA17-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-258902\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2022\/08\/invoiceQA17-1-1.png\" alt=\"\" width=\"1393\" height=\"1169\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7d99\u7d9a\u9069\u7528\u3092\u8981\u4ef6\u3068\u3057\u3066\u3001\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u6642\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u3044\u308b<\/strong><\/h4>\n<p>\u5b9f\u52d9\u3067\u306f\u3001\u90f5\u4fbf\u5c40\u3067\u90f5\u4fbf\u5207\u624b\u3092\u8cb7\u3063\u3066\u304d\u305f\u65e5\u306b\u300c\u901a\u4fe1\u8cbb\uff0f\u73fe\u91d1\u300d\u3068\u3044\u3046\u4ed5\u8a33\u3092\u3057\u3066\u3044\u308b\u3068\u601d\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/03.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff13\uff0d\uff17<\/a>\u306b\u57fa\u3065\u304f\u3082\u306e\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-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25c6\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff13\uff0d\uff17\uff08\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306e\u5f15\u63db\u7d66\u4ed8\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u6642\u671f\uff09<\/strong><\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u6cd5\u5225\u8868\u7b2c\u4e00\u7b2c\uff14\u53f7\u30a4\u53c8\u306f\u30cf\u300a\u90f5\u4fbf\u5207\u624b\u985e\u7b49\u306e\u975e\u8ab2\u7a0e\u300b\u306b\u898f\u5b9a\u3059\u308b\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306f\u3001\u8cfc\u5165\u6642\u306b\u304a\u3044\u3066\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u5f79\u52d9\u53c8\u306f\u7269\u54c1\u306e\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u305f\u6642\u306b\u5f53\u8a72\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u3092\u8cfc\u5165\u3057\u305f\u4e8b\u696d\u8005\u304c\u3001\u5f53\u8a72\u8cfc\u5165\u3057\u305f\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306e\u3046\u3061\u3001\u81ea\u3089\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3082\u306e\u306b\u3064\u304d\u3001\u7d99\u7d9a\u3057\u3066\u5f53\u8a72\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306e\u5bfe\u4fa1\u3092\u652f\u6255\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3053\u308c\u3092\u8a8d\u3081\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u5f8c\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u90f5\u4fbf\u5c40\u3067\u306e\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4ea4\u4ed8\u3055\u308c\u306a\u3044<\/strong><\/h4>\n<p>\u90f5\u4fbf\u5c40\u306b\u304a\u3051\u308b\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u304c\u975e\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u306b\u306f\u5909\u308f\u308a\u304c\u306a\u3044\u305f\u3081\u3001<strong>\u3010\u56f3\uff11\u3011<\/strong>\u306e\u3088\u3046\u306a\u5207\u624b\u306e\u8cfc\u5165\u306e\u9818\u53ce\u66f8\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001<strong>\u3010\u56f3\uff12\u3011<\/strong>\u306e\u3088\u3046\u306a\u7a93\u53e3\u3067\u306e\u90f5\u4fbf\u6599\u91d1\u306e\u652f\u6255\u3044\u306f\u8ab2\u7a0e\u53d6\u5f15\u3067\u3042\u308a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3057\u3066\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u9818\u53ce\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u3082\u306e\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\u306f\u3001\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3044\u305a\u308c\u304b\u306e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\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=155\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f107<\/a>\uff09\u3002\u5e33\u7c3f\u306e\u8a18\u8f09\u65b9\u6cd5\u306f\u3001\u300c\u90f5\u4fbf\u5207\u624b\u7279\u4f8b\u300d\u7b49\u3092\u8ffd\u8a18\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u6642\u671f\u306f\u3001\u73fe\u884c\u3068\u5909\u308f\u308a\u306a\u304f\u3001\u5207\u624b\u306e\u8cfc\u5165\u6642\u306b\u8ab2\u7a0e\u53d6\u5f15\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\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;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/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<\/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<\/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>\u90f5\u4fbf\u5207\u624b\u306e\u8cfc\u5165\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u306f\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u306e\u3067\u3059\u304b\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[420,335],"backnumber":[2172],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-21 17:27:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/258938"}],"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=258938"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/258938\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=258938"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=258938"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=258938"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=258938"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=258938"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}