{"id":259329,"date":"2022-09-15T10:20:10","date_gmt":"2022-09-15T01:20:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259329"},"modified":"2022-09-16T09:32:32","modified_gmt":"2022-09-16T00:32:32","slug":"tax-article-448","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-448\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c107\u56de\u3011\u300c\u5404\u5e9c\u7701\u5e81\u306e\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u300d\u3092\u6982\u89b3\u3059\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c107\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5404\u5e9c\u7701\u5e81\u306e\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u300d\u3092\u6982\u89b3\u3059\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\u4e88\u7b97\u7de8\u6210\u306b\u5411\u3051\u305f\u5404\u7701\u5e81\u306e\u6982\u7b97\u8981\u6c42\u304c\uff18\u670831\u65e5\u3001\u7de0\u3081\u5207\u3089\u308c\u3001\u5cb8\u7530\u6587\u96c4\u7dcf\u7406\u304c\u5c31\u4efb\u3057\u3066\u521d\u3081\u3066\u3068\u306a\u308b\u4eca\u56de\u306e\u6982\u7b97\u8981\u6c42\u306f\u3001\u4e00\u822c\u4f1a\u8a08\u306e\u7dcf\u984d\u304c110\u5146\u5186\u898f\u6a21\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u4e88\u7b97\u8981\u6c42\u3068\u4f75\u305b\u3066\u3001\u5404\u5e9c\u7701\u5e81\u304b\u3089\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u3082\u51fa\u63c3\u3063\u305f\u3002<!--more--><br \/>\n\u4eca\u56de\u306e\u8981\u671b\u9805\u76ee\u6570\u306f\u3001\u5358\u7d14\u5408\u8a08\u3067\u3001\u56fd\u7a0e207\u9805\u76ee\u3001\u5730\u65b9\u7a0e207\u9805\u76ee\u3001\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3067\u3001\u56fd\u7a0e139\u9805\u76ee\u3001\u5730\u65b9\u7a0e137\u9805\u76ee\u3067\u3042\u3063\u305f\u3002\u306a\u304a\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u9805\u76ee\u6570\u306f\u5358\u7d14\u5408\u8a08\u30d9\u30fc\u30b9\u3067\u56fd\u7a0e\uff11\u9805\u76ee\u3001\u5730\u65b9\u7a0e\uff15\u9805\u76ee\u3001\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9\u3067\u56fd\u7a0e\uff11\u9805\u76ee\u3001\u5730\u65b9\u7a0e\uff14\u9805\u76ee\u3067\u3042\u3063\u305f\u3002\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u4ee5\u964d\u306e\u8981\u671b\u9805\u76ee\u6570\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u9805\u76ee\u6570\u306e\u63a8\u79fb\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259330\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1.png\" alt=\"\" width=\"1299\" height=\"761\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1.png 1299w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1-1024x600.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1-768x450.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/corporate-tax107-1-600x352.png 600w\" sizes=\"(max-width: 1299px) 100vw, 1299px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u3000\uff08\u3000\uff09\u306f\u91cd\u8907\u6392\u9664\u30d9\u30fc\u30b9<\/span><\/p>\n<p>\u4eca\u56de\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u9805\u76ee\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u305f\u56fd\u7a0e\u306e\uff11\u9805\u76ee\u306f\u3001\u56fd\u571f\u4ea4\u901a\u7701\u306e\u300c\u822a\u7a7a\u6a5f\u9a12\u97f3\u5bfe\u7b56\u4e8b\u696d\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u7e2e\u6e1b\u300d\u3067\u3042\u308b\u3002\u307e\u305f\u5730\u65b9\u7a0e\u3067\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u30fb\u5185\u95a3\u5e9c\u306e\u300c\u718a\u672c\u5730\u9707\u306b\u304a\u3051\u308b\u88ab\u707d\u4ee3\u66ff\u511f\u5374\u8cc7\u7523\u306b\u4fc2\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ec3\u6b62\u300d\u3001\u539a\u751f\u52b4\u50cd\u7701\u306e\u300c\u5fc3\u8eab\u969c\u5bb3\u8005\u3092\u591a\u6570\u96c7\u7528\u3059\u308b\u4e8b\u696d\u6240\u306b\u5bfe\u3059\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u5ec3\u6b62\u300d\u53ca\u3073\u300c\u793e\u4f1a\u533b\u7642\u6cd5\u4eba\u306e\u8a8d\u5b9a\u8981\u4ef6\u306e\u7279\u4f8b\u7684\u53d6\u6271\u3044\u306e\u5ec3\u6b62\u300d\u3001\u8fb2\u6797\u6c34\u7523\u7701\u306e\u300c\u571f\u5730\u6539\u826f\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u63db\u5730\u8a08\u753b\u306b\u57fa\u3065\u304d\u5275\u8a2d\u8fb2\u7528\u5730\u63db\u5730\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u5ec3\u6b62\u300d\u306e\uff14\u9805\u76ee\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u8981\u671b\u3067\u591a\u304f\u306e\u7701\u5e81\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u306e\u304c\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u3067\u3042\u308b\u3002<\/p>\n<p>\uff16\u6708\u306b\u5185\u95a3\u5b98\u623f\u3088\u308a\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/atarashii_sihonsyugi\/pdf\/ap2022.pdf\" target=\"_blank\" rel=\"noopener\">\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u306e\u30b0\u30e9\u30f3\u30c9\u30c7\u30b6\u30a4\u30f3\u53ca\u3073\u5b9f\u884c\u8a08\u753b<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u5b9f\u884c\u8a08\u753b\u300d\uff09\u3067\u306f\u3001\u7814\u7a76\u958b\u767a\u306b\u3088\u308b\u793e\u4f1a\u7684\u53ce\u76ca\u7387\u306f\u3001\u4ed6\u793e\u3078\u306e\u5916\u90e8\u52b9\u679c\u306b\u3088\u308a\u3001\u7814\u7a76\u958b\u767a\u3092\u884c\u3063\u305f\u4f01\u696d\u306e\u79c1\u7684\u53ce\u76ca\u7387\u306e2.5\u500d\u3082\u306e\u793e\u4f1a\u5168\u4f53\u306e\u53ce\u76ca\u7387\u3092\u3082\u305f\u3089\u3059\u4e00\u65b9\u3001\u79c1\u4f01\u696d\u306e\u307f\u306b\u7814\u7a76\u958b\u767a\u3092\u4efb\u305b\u308b\u3068\u904e\u5c11\u6295\u8cc7\u306b\u306a\u308a\u3084\u3059\u3044\u3068\u3044\u3046\u3053\u3068\u304b\u3089\u3001\u6c11\u9593\u306e\u73fe\u9810\u91d1\u3092\u6d3b\u7528\u3057\u305f\u7814\u7a76\u958b\u767a\u6295\u8cc7\u306b\u5bfe\u3059\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5f37\u5316\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u66f4\u306b\u52a0\u901f\u3057\u3001\u7814\u7a76\u958b\u767a\u6295\u8cc7\u5168\u4f53\u3092\u62bc\u3057\u4e0a\u3052\u3089\u308c\u308b\u3088\u3046\u3001\u6c11\u9593\u4f01\u696d\u306e\u7814\u7a76\u958b\u767a\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u7a0e\u5236\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3092\u9032\u3081\u308b\u300d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u3067\u306f\u3001\u300c\u4f01\u696d\u304c\u7814\u7a76\u958b\u767a\u6295\u8cc7\u3092\u5897\u52a0\u3055\u305b\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u306e\u66f4\u306a\u308b\u5411\u4e0a\u3092\u56f3\u308b\u305f\u3081\u3001\u6295\u8cc7\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u304c\u52b9\u679c\u7684\u306b\u50cd\u304f\u3088\u3046\u898b\u76f4\u3057\u3092\u884c\u3046\u3068\u3082\u306b\u3001\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u306e\u4fc3\u9032\u3092\u56f3\u308b\u305f\u3081\u306e\u5236\u5ea6\u306e\u898b\u76f4\u3057\u7b49\u3092\u884c\u3046\u300d\u3053\u3068\u3068\u3055\u308c\u3001\u4f8b\u3048\u3070\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u4e00\u822c\u578b\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u5f37\u5316\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u578b\u306b\u304a\u3051\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u4f01\u696d\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057\u53ca\u3073\u63a7\u9664\u7387\u306e\u5f15\u4e0a\u3052\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u30b5\u30fc\u30d3\u30b9\u958b\u767a\u306e\u8981\u4ef6\u306e\u898b\u76f4\u3057\u3001<span style=\"color: #b22222;\">\u2463<\/span>\u4e00\u822c\u578b\u306e\u63a7\u9664\u7387\u306e\u4e0a\u4e57\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\uff08\uff12\u5e74\u9593\u5ef6\u9577\uff08\u4ee4\u548c\uff16\u5e74\u5ea6\u672b\u307e\u3067\uff09\uff09\u3001<span style=\"color: #b22222;\">\u2464<\/span>\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10\uff05\u8d85\u306e\u5834\u5408\u306e\u4e0a\u4e57\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\uff08\uff12\u5e74\u9593\u5ef6\u9577\uff08\u4ee4\u548c\uff16\u5e74\u5ea6\u672b\u307e\u3067\uff09\u7b49\u3067\u3042\u308b\u3002\u7d4c\u6e08\u7523\u696d\u7701\u306e\u4ed6\u3001\u5185\u95a3\u5e9c\u3001\u7dcf\u52d9\u7701\u3001\u6587\u90e8\u79d1\u5b66\u7701\u3001\u539a\u751f\u52b4\u50cd\u7701\u3001\u8fb2\u6797\u6c34\u7523\u7701\u3001\u56fd\u571f\u4ea4\u901a\u7701\u3001\u74b0\u5883\u7701\u3001\u9632\u885b\u7701\u3001\u5fa9\u8208\u5e81\u3082\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8a2d\u5099\u6295\u8cc7<\/strong><\/h4>\n<p>\u8a2d\u5099\u6295\u8cc7\u95a2\u4fc2\u3067\u306f\u3001\u671f\u9650\u3092\u8fce\u3048\u308bDX\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u3092\u7d4c\u6e08\u7523\u696d\u7701\u3068\u56fd\u571f\u4ea4\u901a\u7701\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u4e2d\u5c0f\u4f01\u696d\u306e\u8a2d\u5099\u6295\u8cc7\u3092\u652f\u3048\u308b\u7a0e\u5236\u3068\u3057\u3066\u306f\u3001\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\u3084\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u3092\u7d4c\u6e08\u7523\u696d\u7701\u3001\u7dcf\u52d9\u7701\u3001\u539a\u751f\u52b4\u50cd\u7701\u3001\u8fb2\u6797\u6c34\u7523\u7701\u3001\u56fd\u571f\u4ea4\u901a\u7701\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u9632\u885b\u7701\u306f\u3001\u65b0\u898f\u8981\u671b\u3068\u3057\u3066\u3001\u9632\u885b\u7523\u696d\u306e\u30b5\u30a4\u30d0\u30fc\u30bb\u30ad\u30e5\u30ea\u30c6\u30a3\u4f53\u5236\u306e\u5f37\u5316\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3064\u3044\u3066\u9632\u885b\u5927\u81e3\u304c\u8a8d\u3081\u308b\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u30fb\u7279\u5225\u511f\u5374\u3092\u63b2\u3052\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u7a0e\u5236<\/strong><\/h4>\n<p>\u4e0a\u8ff0\u306e\u300c\u5b9f\u884c\u8a08\u753b\u300d\u3067\u306f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306b\u3064\u3044\u3066\u3001\uff15\u5e74\u306710\u500d\u5897\u3092\u8996\u91ce\u306b\u3001\uff15\u30f6\u5e74\u8a08\u753b\u3092\u672c\u5e74\u672b\u306b\u7b56\u5b9a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53f8\u4ee4\u5854\u6a5f\u80fd\u3092\u660e\u78ba\u5316\u3057\u3001\u91cd\u70b9\u7684\u306b\u53d6\u308a\u7d44\u3080\u3068\u3055\u308c\u305f\u3002\u307e\u305f\u3001GPIF\u7b49\u306e\u9577\u671f\u904b\u7528\u8cc7\u91d1\u306e\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u3078\u306e\u5faa\u74b0\u306e\u6d41\u308c\u3092\u69cb\u7bc9\u3059\u308b\u3053\u3068\u3084\u3001\u4e8b\u696d\u5316\u307e\u3067\u6642\u9593\u3092\u8981\u3059\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u6210\u9577\u3092\u56f3\u308b\u305f\u3081\u306e\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7b49\u306e\u74b0\u5883\u6574\u5099\u3082\u76db\u308a\u8fbc\u307e\u308c\u3001\u307e\u305f\u3001\u5927\u4f01\u696d\u306b\u3088\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u6295\u8cc7\u3084\u8cb7\u53ce\u306b\u3088\u308b\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u7a0e\u5236\u7b49\u306e\u3042\u308a\u65b9\u3092\u3053\u308c\u307e\u3067\u306e\u52b9\u679c\u3082\u52d8\u6848\u3057\u518d\u691c\u8a3c\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u3067\u306f\u3001\u300c\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u30fb\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306e\u629c\u672c\u5f37\u5316\u306e\u305f\u3081\u306b\u3001\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u306e\u8ab2\u984c\uff08\u4eba\u6750\u3001\u4e8b\u696d\u3001\u8cc7\u91d1\u91cf\u3001\u51fa\u53e3\u6226\u7565\uff09\u306b\u5bfe\u5fdc\u3057\u305f\u7a0e\u5236\u63aa\u7f6e\u3092\u691c\u8a0e\u3059\u308b\u300d\u3053\u3068\u304c\u63b2\u3052\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u6a29\u5229\u884c\u4f7f\u671f\u9593\u306e\u5ef6\u9577\u305d\u306e\u4ed6\u306e\u5229\u4fbf\u6027\u5411\u4e0a\u306e\u305f\u3081\u306e\u6240\u8981\u306e\u63aa\u7f6e\u3084\u3001\u6bb5\u968e\u7684\u306b\u4e8b\u696d\u3092\u5207\u308a\u51fa\u305d\u3046\u3068\u3059\u308b\u4f01\u696d\u306a\u3069\u304c\u6d3b\u7528\u3067\u304d\u308b\u3088\u3046\u3001\u30b9\u30d4\u30f3\u30aa\u30d5\u3092\u884c\u3046\u4f01\u696d\u306b\u6301\u5206\u3092\u4e00\u90e8\u6b8b\u3059\u5834\u5408\u306b\u3082\u30b9\u30d4\u30f3\u30aa\u30d5\u306e\u5b9f\u65bd\u3092\u5186\u6ed1\u5316\u3059\u308b\u305f\u3081\u306e\u6240\u8981\u306e\u63aa\u7f6e\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u304a\u3051\u308b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u62c5\u4fdd\u3068\u3059\u308b\u5834\u5408\u306e\u7d0d\u7a0e\u7336\u4e88\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u3001\u682a\u5238\u306b\u3088\u3089\u306a\u3044\u62c5\u4fdd\u63d0\u4f9b\u3092\u53ef\u80fd\u3068\u3059\u308b\u305f\u3081\u306e\u6240\u8981\u306e\u63aa\u7f6e\u3001\u7b49\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002\u5185\u95a3\u5e9c\u53ca\u3073\u7d4c\u6e08\u7523\u696d\u7701\u306e\u8981\u671b\u3067\u306f\u3001\u500b\u4eba\u306b\u3088\u308b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u6295\u8cc7\u3092\u4fc3\u9032\u3059\u308b\u7a0e\u5236\u63aa\u7f6e\u306e\u691c\u8a0e\u3082\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u91d1\u878d\u5e81\u306e\u8981\u671b\u3067\u306f\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3084\u4e8b\u696d\u627f\u7d99\u30fb\u518d\u751f\u4f01\u696d\u7b49\u3078\u306e\u5186\u6ed1\u306a\u8cc7\u91d1\u4f9b\u7d66\u3092\u4fc3\u3059\u89b3\u70b9\u304b\u3089\u3001\u4e8b\u696d\u5168\u4f53\u3092\u62c5\u4fdd\u306b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u6210\u9577\u8cc7\u91d1\u3092\u8abf\u9054\u3067\u304d\u308b\u5236\u5ea6\uff08\u4e8b\u696d\u6210\u9577\u62c5\u4fdd\u5236\u5ea6\uff08\u4eee\u79f0\uff09\uff09\u306e\u5275\u8a2d\u306b\u4f34\u3046\u6240\u8981\u306e\u63aa\u7f6e\u3001\u6cd5\u4eba\u304c\u767a\u884c\u3057\u305f\u6697\u53f7\u8cc7\u7523\u306e\u3046\u3061\u3001\u5f53\u8a72\u6cd5\u4eba\u4ee5\u5916\u306e\u8005\u306b\u5272\u308a\u5f53\u3066\u3089\u308c\u308b\u3053\u3068\u306a\u304f\u3001\u5f53\u8a72\u6cd5\u4eba\u304c\u7d99\u7d9a\u3057\u3066\u4fdd\u6709\u3057\u3066\u3044\u308b\u3082\u306e\u3092\u5bfe\u8c61\u3068\u3057\u305f\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u3001\u7b49\u304c\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8a3c\u5238\u7a0e\u5236<\/strong><\/h4>\n<p>\u91d1\u878d\u7a0e\u5236\u306b\u304a\u3044\u3066\u3082\u3001\u4e0a\u8ff0\u306e\u300c\u5b9f\u884c\u8a08\u753b\u300d\u3067\u3001\u300c\u500b\u4eba\u91d1\u878d\u8cc7\u7523\u3092\u5168\u4e16\u4ee3\u7684\u306b\u8caf\u84c4\u304b\u3089\u6295\u8cc7\u306b\u30b7\u30d5\u30c8\u3055\u305b\u308b\u3079\u304f\u3001NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306e\u629c\u672c\u7684\u306a\u62e1\u5145\u3092\u56f3\u308b\u3002\u307e\u305f\u3001\u73fe\u9810\u91d1\u306e\u904e\u534a\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u9ad8\u9f62\u8005\u306b\u5411\u3051\u3066\u3001\u5c31\u696d\u6a5f\u4f1a\u78ba\u4fdd\u306e\u52aa\u529b\u7fa9\u52d9\u304c70\u6b73\u307e\u3067\u4f38\u3073\u3066\u3044\u308b\u3053\u3068\u306b\u7559\u610f\u3057\u3001iDeCo\uff08\u500b\u4eba\u578b\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff09\u5236\u5ea6\u306e\u6539\u9769\u3084\u305d\u306e\u5b50\u4f9b\u4e16\u4ee3\u304c\u8cc7\u7523\u5f62\u6210\u3092\u884c\u3044\u3084\u3059\u3044\u74b0\u5883\u6574\u5099\u7b49\u3092\u56f3\u308b\u3002\u3053\u308c\u3089\u3082\u542b\u3081\u3066\u3001\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u5b9f\u73fe\u4f1a\u8b70\u306b\u691c\u8a0e\u306e\u5834\u3092\u8a2d\u3051\u3001\u672c\u5e74\u672b\u306b\u7dcf\u5408\u7684\u306a\u300c\u8cc7\u7523\u6240\u5f97\u500d\u5897\u30d7\u30e9\u30f3\u300d\u3092\u7b56\u5b9a\u3059\u308b\u300d\u3068\u3055\u308c\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u91d1\u878d\u5e81\u306e\u8981\u671b\u3067\u306f\u3001NISA\uff08\u5c11\u984d\u6295\u8cc7\u975e\u8ab2\u7a0e\u5236\u5ea6\uff09\u306e\u629c\u672c\u7684\u306a\u62e1\u5145\u304c\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8d08\u4e0e\u7a0e<\/strong><\/h4>\n<p>\u671f\u9650\u3092\u8fce\u3048\u308b\u6559\u80b2\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u6587\u90e8\u79d1\u5b66\u7701\u53ca\u3073\u91d1\u878d\u5e81\u304c\u3001\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u5ef6\u9577\u306f\u5185\u95a3\u5e9c\u53ca\u3073\u91d1\u878d\u5e81\u304c\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u8eca\u4f53\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u7d4c\u6e08\u7523\u696d\u7701\u306f\u3001\u81ea\u52d5\u8eca\u95a2\u4fc2\u8af8\u7a0e\u306b\u3064\u3044\u3066\u3001\u300c2050\u5e74\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u76ee\u6a19\u306e\u5b9f\u73fe\u306b\u7a4d\u6975\u7684\u306b\u8ca2\u732e\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u81ea\u52d5\u904b\u8ee2\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u6280\u8853\u9769\u65b0\u306e\u5fc5\u8981\u6027\u3084\u4fdd\u6709\u304b\u3089\u5229\u7528\u3078\u306e\u5909\u5316\u3001\u30e2\u30d3\u30ea\u30c6\u30a3\u306e\u591a\u69d8\u5316\u3092\u53d7\u3051\u305f\u5229\u7528\u8005\u306e\u5e83\u304c\u308a\u7b49\u306e\u81ea\u52d5\u8eca\u3092\u53d6\u308a\u5dfb\u304f\u74b0\u5883\u5909\u5316\u306e\u52d5\u5411\u3001\u5730\u57df\u516c\u5171\u4ea4\u901a\u3078\u306e\u30cb\u30fc\u30ba\u306e\u9ad8\u307e\u308a\u3084\u4e0a\u8a18\u306e\u74b0\u5883\u5909\u5316\u306b\u3082\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u30a4\u30f3\u30d5\u30e9\u306e\u7dad\u6301\u7ba1\u7406\u3084\u6a5f\u80fd\u5f37\u5316\u306e\u5fc5\u8981\u6027\u7b49\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u56fd\u30fb\u5730\u65b9\u3092\u901a\u3058\u305f\u8ca1\u6e90\u3092\u5b89\u5b9a\u7684\u306b\u78ba\u4fdd\u3057\u3066\u3044\u304f\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u53d7\u76ca\u3068\u8ca0\u62c5\u306e\u95a2\u4fc2\u3082\u542b\u3081\u3001\u305d\u306e\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u306b\u3064\u3044\u3066\u3001\u4e2d\u9577\u671f\u7684\u306a\u8996\u70b9\u306b\u7acb\u3063\u3066\u691c\u8a0e\u3092\u884c\u3046\u300d\u3053\u3068\u3092\u6c42\u3081\u308b\u3068\u3068\u3082\u306b\u3001\u81ea\u52d5\u8eca\u91cd\u91cf\u7a0e\u306e\u30a8\u30b3\u30ab\u30fc\u6e1b\u7a0e\u3084\u81ea\u52d5\u8eca\u7a0e\u306e\u30b0\u30ea\u30fc\u30f3\u5316\u7279\u4f8b\u306e\u898b\u76f4\u3057\u30fb\u5ef6\u9577\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u56fd\u571f\u4ea4\u901a\u7701\u3082\u540c\u8da3\u65e8\u306e\u8981\u671b\u3067\u3042\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/request\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/r05_youbou00_index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u00a0\u300d<\/p>\n<\/div><\/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\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\u4e88\u7b97\u7de8\u6210\u306b\u5411\u3051\u305f\u5404\u7701\u5e81\u306e\u6982\u7b97\u8981\u6c42\u304c\uff18\u670831\u65e5\u3001\u7de0\u3081\u5207\u3089\u308c\u3001\u5cb8\u7530\u6587\u96c4\u7dcf\u7406\u304c\u5c31\u4efb\u3057\u3066\u521d\u3081\u3066\u3068\u306a\u308b\u4eca\u56de\u306e\u6982\u7b97\u8981\u6c42\u306f\u3001\u4e00\u822c\u4f1a\u8a08\u306e\u7dcf\u984d\u304c110\u5146\u5186\u898f\u6a21\u3068\u306a\u3063\u305f\u3002<br \/>\n\u4e88\u7b97\u8981\u6c42\u3068\u4f75\u305b\u3066\u3001\u5404\u5e9c\u7701\u5e81\u304b\u3089\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u3082\u51fa\u63c3\u3063\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[543,524,450,483,509,726,454,576,510],"backnumber":[2180],"series":[1161],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-02 09:54:47","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259329"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=259329"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259329\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259329"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259329"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259329"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259329"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259329"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}