{"id":259795,"date":"2022-11-02T10:18:43","date_gmt":"2022-11-02T01:18:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259795"},"modified":"2022-11-17T10:36:23","modified_gmt":"2022-11-17T01:36:23","slug":"tax-article-457","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-457\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff14\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5343\u8449\u5546\u79d1\u5927\u5b66\u5546\u7d4c\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff13\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-455\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c\uff15\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-461\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u7b2c\uff12\u7bc0<\/span>\u3000\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u6697\u53f7\u8cc7\u7523\u306e\u7a0e\u52d9\u3068\u8ab2\u7a0e\u554f\u984c<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6240\u5f97\u7a0e\u6cd5\u306e\u6697\u53f7\u8cc7\u7523\u95a2\u9023\u898f\u5b9a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u4e8b\u696d\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306b\u4fc2\u308b\u5546\u54c1\u3001\u88fd\u54c1\u3001\u534a\u88fd\u54c1\u3001\u4ed5\u639b\u54c1\u3001\u539f\u6750\u6599\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff08\u6709\u4fa1\u8a3c\u5238\u3001\u7b2c48\u6761\u306e\uff12\u7b2c\uff11\u9805\uff08\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u539f\u4fa1\u7b49\u306e\u8a08\u7b97\u53ca\u3073\u305d\u306e\u8a55\u4fa1\u306e\u65b9\u6cd5\uff09\u306b\u898f\u5b9a\u3059\u308b\u6697\u53f7\u8cc7\u7523\u53ca\u3073\u5c71\u6797\u3092\u9664\u304f\u3002\uff09\u3067\u68da\u5378\u3057\u3092\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p>\u4e0a\u8a18\u306e\u3046\u3061\u3001\u6240\u5f97\u7a0e\u6cd548\u6761\u306e\uff12\u7b2c\uff11\u9805\u306e\u6697\u53f7\u8cc7\u7523\u3068\u306f\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u6697\u53f7\u8cc7\u7523\u3092\u6307\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u4e0a\u8a18\u306e\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980516\u53f7\u306f\u3001\u68da\u5378\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306b\u4fc2\u308b\u5546\u54c1\u7b49\u3067\u68da\u5378\u3057\u3092\u3059\u3079\u304d\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u3064\u3064\u3001\u3053\u306e\u5834\u5408\u306e\u5546\u54c1\u7b49\u304b\u3089\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u4e0a\u306e\u6697\u53f7\u8cc7\u7523\u3092\u9664\u3044\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u9006\u306b\u3044\u3048\u3070\u3001\u3053\u306e\u3088\u3046\u306a\u5b9a\u3081\u304c\u306a\u3051\u308c\u3070\u6697\u53f7\u8cc7\u7523\u304c\u68da\u5378\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3092\u3001\u3053\u306e\u898f\u5b9a\u306f\u793a\u5506\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u3053\u306e\u898f\u5b9a\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u6bb5\u306e\u5b9a\u3081\u304c\u306a\u3044\u9650\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u68da\u5378\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u898f\u5b9a\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u6b21\u306e\u898f\u5b9a\u306f\u6697\u53f7\u8cc7\u7523\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u68da\u5378\u8cc7\u7523\u7b49\u306e\u81ea\u5bb6\u6d88\u8cbb\u306e\u5834\u5408\u306b\u6642\u4fa1\u76f8\u5f53\u984d\u3092\u4e8b\u696d\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u53c8\u306f\u96d1\u6240\u5f97\u306b\u4fc2\u308b\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u6240\u5f97\u7a0e\u6cd539\u6761<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u4e8b\u696d\u6240\u5f97\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u8a08\u7b97\u306b\u4fc2\u308b\u671f\u672b\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u5b9a\u3081\u308b\u6240\u5f97\u7a0e\u6cd547\u6761\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u500b\u5225\u6cd5\u3001\u5148\u5165\u5148\u51fa\u6cd5\u3001\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u3001\u4f4e\u4fa1\u6cd5\u3001\u305d\u306e\u4ed6\u306e\u7279\u5225\u306a\u8a55\u4fa1\u65b9\u6cd5\u306a\u3069\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3002\u6240\u4ee499\u300199\u306e\uff12\u7b49\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-259809\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1.png\" alt=\"\" width=\"550\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1.png 1164w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1-300x96.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1-1024x327.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1-768x245.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/10\/ango_nft4-1-600x192.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<p>\u4e0a\u8a18<span style=\"color: #666699;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u306f\u6697\u53f7\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u7279\u5225\u306e\u5b9a\u3081\u3092\u6709\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f8c\u8ff0\u3059\u308b\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u4e0a\u8a18<span style=\"color: #666699;\">\u2460<\/span>\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3002<br \/>\n\u6240\u5f97\u7a0e\u6cd539\u6761\u306f\u3001\u5c45\u4f4f\u8005\u304c\u68da\u5378\u8cc7\u7523<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u5bb6\u4e8b\u306e\u305f\u3081\u306b\u6d88\u8cbb\u3057\u305f\u5834\u5408\u53c8\u306f\u5c71\u6797\u3092\u4f10\u63a1\u3057\u3066\u5bb6\u4e8b\u306e\u305f\u3081\u306b\u6d88\u8cbb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6d88\u8cbb\u3057\u305f\u6642\u306b\u304a\u3051\u308b\u3053\u308c\u3089\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u8005\u306e\u305d\u306e\u6d88\u8cbb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u3092\u5b9a\u3081\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6b21\u306e\u3082\u306e\u3092\u542b\u3080\uff08\u6240\u4ee481\u300186\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 48px;\"><span style=\"font-size: 12px;\">\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u53c8\u306f\u96d1\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u696d\u52d9\u306b\u4fc2\u308b\u68da\u5378\u8cc7\u7523\u306b\u6e96\u305a\u308b\u8cc7\u7523<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px; padding-left: 48px;\"><span style=\"font-size: 12px;\">\u30fb\u305d\u306e\u8005\u306e\u696d\u52d9\u306e\u6027\u8cea\u4e0a\u57fa\u672c\u7684\u306b\u91cd\u8981\u306a\u3082\u306e\u4ee5\u5916\u306e\u4e00\u5b9a\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u53ca\u3073\u4e00\u62ec\u511f\u5374\u8cc7\u7523<\/span><\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306b\u3088\u308c\u3070\u3001\u68da\u5378\u8cc7\u7523\u7b49\u3092\u81ea\u5bb6\u6d88\u8cbb\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u73fe\u5b9f\u306b\u306f\u8ca9\u58f2\u53ce\u76ca\u3092\u7a3c\u5f97\u3057\u3066\u3044\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6d88\u8cbb\u6642\u306b\u304a\u3051\u308b\u305d\u306e\u8cc7\u7523\u306e\u4fa1\u984d\u3067\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u4fa1\u984d\u3068\u306f\u3001\u4e00\u822c\u306b\u306f\u6642\u4fa1\u306a\u3044\u3057\u901a\u5e38\u8ca9\u58f2\u4fa1\u984d\u3068\u8aac\u660e\u3055\u308c\u308b\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u4e8b\u696d\u8005\u304c\u3001\u901a\u5e38\u8ca9\u58f2\u4fa1\u984d\u306e\u304a\u304a\u3080\u306d70\uff05\u4ee5\u4e0a\u3001\u304b\u3064\u3001\u53d6\u5f97\u4fa1\u984d\u4ee5\u4e0a\u306e\u91d1\u984d\u3092\u3082\u3063\u3066\u5e33\u7c3f\u306b\u8a18\u8f09\u3057\u3001\u3053\u308c\u3092\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u91d1\u984d\u3067\u3082\u8a8d\u3081\u3089\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/06\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a39\uff0d\uff11\u300139\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306f\u3001\u81ea\u5df1\u306e\u6709\u3059\u308b\u8ca1\u7523\u3084\u81ea\u5df1\u306e\u52b4\u50cd\u304b\u3089\u5f97\u3089\u308c\u308b\u7d4c\u6e08\u7684\u5229\u76ca\uff08\u5e30\u5c5e\u6240\u5f97\uff09\u306b\u5bfe\u3057\u3066\u3001\u5916\u90e8\u304b\u3089\u7d4c\u6e08\u7684\u5229\u76ca\u306e\u6d41\u5165\uff08\u53ce\u5165\uff09\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u8ab2\u7a0e\u3092\u884c\u3046\u3068\u3044\u3046\u5074\u9762\u3092\u6709\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u898f\u5b9a\u306e\u8da3\u65e8\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u89e3\u3055\u308c\u3066\u3044\u308b\uff08\u5927\u962a\u5730\u88c1\u662d\u548c50\u5e74\uff14\u670822\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc781\u53f7277\u9801\u3001\u5927\u962a\u5730\u88c1\u662d\u548c63\u5e7411\u670830\u65e5\u5224\u6c7a\u30fb\u7a0e\u8cc7166\u53f7538\u9801\u53c2\u7167\uff09\u3002<br \/>\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<ul>\n<li>\u68da\u5378\u8cc7\u7523\u306f\u901a\u5e38\u8ca9\u58f2\u4fa1\u984d\u3067\u8b72\u6e21\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u81ea\u5bb6\u6d88\u8cbb\u306e\u5834\u5408\u306b\u3082\u3001\u7d4c\u6e08\u7684\u306b\u306f\u3001\u5f53\u8a72\u5546\u54c1\u3092\u9867\u5ba2\u306b\u8ca9\u58f2\u3057\u305f\u5f8c\u306b\u305d\u306e\u58f2\u4e0a\u4ee3\u91d1\u3067\u3082\u3063\u3066\u81ea\u5bb6\u6d88\u8cbb\u7528\u306b\u540c\u4e00\u5546\u54c1\u3092\u4ed6\u306e\u8ca9\u58f2\u696d\u8005\u304b\u3089\u8cfc\u5165\u3057\u305f\u5834\u5408\u3068\u305d\u306e\u52b9\u679c\u3092\u4e00\u306b\u3059\u308b\u3001\u3042\u308b\u3044\u306f\u4e8b\u696d\u4e3b\u304c\u5f53\u8a72\u8cc7\u7523\u3092\u81ea\u5df1\u306b\u58f2\u5374\u3057\u305f\u3082\u306e\u3068\u307f\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/li>\n<li>\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u7b97\u5b9a\u4e0a\u3001\u81ea\u5bb6\u6d88\u8cbb\u5206\u3092\u4e8b\u696d\u7528\u306e\u6d88\u8cbb\u3068\u533a\u5206\u3059\u308b\u3068\u3059\u308c\u3070\u3001\u4e8b\u696d\u6240\u5f97\u306e\u628a\u63e1\u306b\u969b\u3057\u3001\u7a2e\u3005\u306e\u56f0\u96e3\u3068\u5f0a\u5bb3\u3082\u4e88\u6e2c\u3055\u308c\u308b\u305f\u3081\u3001\u304b\u304b\u308b\u56f0\u96e3\u3068\u5f0a\u5bb3\u3092\u907f\u3051\u3066\u3044\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001\u6240\u5f97\u7a0e\u6cd539\u6761\u306e\u898f\u5b9a\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8003\u616e\u306e\u4e0a\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u6307\u6458\u3082\u3042\u308b\uff08\u91d1\u5b50\u5b8f\u300c\u79df\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6240\u5f97\u6982\u5ff5\u306e\u69cb\u6210\u300d\u300e\u6240\u5f97\u6982\u5ff5\u306e\u7814\u7a76\u300f89\u9801\u4ee5\u4e0b\uff08\u6709\u6590\u95a31995\uff09\u53c2\u7167\uff09\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<ul>\n<li>\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u8005\u304c\u3001\u68da\u5378\u8cc7\u7523\u3092\u81ea\u5bb6\u6d88\u8cbb\u306b\u5145\u3066\u305f\u5834\u5408\u306b\u5f97\u3089\u308c\u308b\u5e30\u5c5e\u6240\u5f97\uff08\u5e30\u5c5e\u53ce\u76ca\uff09\u306b\u8ab2\u7a0e\u3059\u308b\u3053\u3068\u306f\u3001\u3053\u308c\u3089\u306e\u7269\u54c1\u3092\u5e02\u5834\u4fa1\u683c\u3067\u8cfc\u5165\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u6d88\u8cbb\u8005\u3068\u306e\u9593\u306e\u8ca0\u62c5\u306e\u516c\u5e73\u306e\u7dad\u6301\u306b\u5f79\u7acb\u3064\u3002<\/li>\n<li>\u8a18\u5e33\u6163\u884c\u306e\u3042\u308b\u4e8b\u696d\u6240\u5f97\u8005\u306e\u5834\u5408\u306b\u306f\u3001\u5e30\u5c5e\u53ce\u76ca\u306e\u7b97\u5b9a\u306f\u6bd4\u8f03\u7684\u5bb9\u6613\u3067\u3042\u308b\u304b\u3089\u3001\u3053\u308c\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306f\u3001\u6bd4\u8f03\u7684\u5236\u5ea6\u306b\u306a\u3058\u307f\u3084\u3059\u3044\u3002<\/li>\n<li>\u500b\u3005\u306e\u5834\u5408\u306b\u5e30\u5c5e\u53ce\u76ca\u306e\u91d1\u984d\u304c\u76f8\u5f53\u306e\u9ad8\u984d\u306b\u9054\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u3046\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u3055\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306f\u3001\u4e3b\u306b\u6c7a\u6e08\u624b\u6bb5\u3084\u4ea4\u63db\u624b\u6bb5\u3068\u3057\u3066\u4f7f\u308f\u308c\u3066\u304a\u308a\u3001\u3042\u308b\u3044\u306f\u6295\u8cc7\u5bfe\u8c61\u306b\u3055\u308c\u3066\u304a\u308a\u3001\u5c11\u306a\u304f\u3068\u3082\u73fe\u5728\u306e\u3068\u3053\u308d\u3001\u305d\u308c\u81ea\u4f53\u306b\u56fa\u6709\u306e\u4f7f\u7528\u7528\u9014\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u306f\u7a00\u3067\u3042\u308b\u3053\u3068\u3084\u4f7f\u7528\u306b\u3088\u3063\u3066\u6d88\u6ec5\u3059\u308b\u985e\u306e\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306a\u3069\u3092\u8003\u616e\u3059\u308b\u3068\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8da3\u65e8\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u6240\u5f97\u7a0e\u6cd539\u6761\u306e\u5c04\u7a0b\u7bc4\u56f2\u306b\u6697\u53f7\u8cc7\u7523\u3092\u542b\u3081\u308b\u5fc5\u8981\u6027\u306f\u4f4e\u3044\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u3068\u306f\u3001\u571f\u5730\uff08\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3092\u542b\u3080\uff09\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3001\u96fb\u8a71\u52a0\u5165\u6a29\u305d\u306e\u4ed6\u306e\u8cc7\u7523\uff08\u5c71\u6797\u3092\u9664\u304f\uff09\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u3044\u3044\u3001\u653f\u4ee4\u3067\u306f\u3001\u68da\u5378\u8cc7\u7523\u3001\u6709\u4fa1\u8a3c\u5238\u3001\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u306e\u6697\u53f7\u8cc7\u7523\u53ca\u3073\u7e70\u5ef6\u8cc7\u7523\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u3046\u3061\u3001\u571f\u5730\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3001\u96fb\u8a71\u52a0\u5165\u6a29\u3001\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u3082\u306e\u3092\u63b2\u3052\u3066\u3044\u308b\uff08\u6240\u6cd5\uff12\u2460\u5341\u516b\u3001\u6240\u4ee4\uff15\uff09\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u306e\u7bc4\u56f2\u304b\u3089\u3082\u6697\u53f7\u8cc7\u7523\u304c\u9664\u304b\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u540c\u69d8\u306b\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u3082\u56fa\u5b9a\u8cc7\u7523\u306e\u7bc4\u56f2\u304b\u3089\u6697\u53f7\u8cc7\u7523\u304c\u9664\u5916\u3055\u308c\u3066\u3044\u308b\uff08\u6cd5\u6cd5\uff12\u2460\u4e8c\u5341\u3001\u6cd5\u4ee412\uff09\u3002\u3053\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u56fd\u969b\u4f1a\u8a08\u57fa\u6e96\u5be9\u8b70\u4f1a\u306b\u304a\u3044\u3066\u4eee\u60f3\u901a\u8ca8\u306e\u7121\u5f62\u8cc7\u7523\u3078\u306e\u8a72\u5f53\u6027\u306e\u8b70\u8ad6\u304c\u3055\u308c\u305f\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u4eee\u60f3\u901a\u8ca8\u304c\u56fa\u5b9a\u8cc7\u7523\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304c\u660e\u78ba\u5316\u3055\u308c\u305f\u3082\u306e\u300d\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701HP\u300e<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11344177\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\u5143\u5e74\u5ea6\u3000\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/warp.da.ndl.go.jp\/info:ndljp\/pid\/11344177\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2019\/explanation\/pdf\/p0254-0316.pdf#page=37\" target=\"_blank\" rel=\"noopener\">290\u9801<\/a>\u53c2\u7167\uff09\u3002\u306a\u304a\u3001\u4ee4\u548c\u5143\u5e74\u306e\u8cc7\u91d1\u6c7a\u6e08\u6cd5\u7b49\u306e\u6539\u6b63\u3067\u300c\u4eee\u60f3\u901a\u8ca8\u300d\u304b\u3089\u300c\u6697\u53f7\u8cc7\u7523\u300d\u306b\u547c\u79f0\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u901a\u8ca8\u30fb\u30fb\u30fb\u901a\u8ca8\u306e\u5358\u4f4d\u53ca\u3073\u8ca8\u5e63\u306e\u767a\u884c\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u9280\u6cd5\u30fb\u30fb\u30fb\u65e5\u672c\u9280\u884c\u6cd5<br \/>\n\u4fe1\u8a17\u30fb\u30fb\u30fb\u4fe1\u8a17\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e5d\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff19\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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>\u6240\u5f97\u7a0e\u6cd5\u306b\u306f\u6697\u53f7\u8cc7\u7523\u306b\u95a2\u9023\u3059\u308b\u500b\u5225\u306e\u898f\u5b9a\u304c\u5b58\u5728\u3059\u308b\u3002<br \/>\n\u3053\u306e\u6697\u53f7\u8cc7\u7523\u95a2\u9023\u898f\u5b9a\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u500b\u5225\u306e\u30eb\u30fc\u30eb\u3067\u3042\u308b\u304b\u3089\u3001\u304b\u304b\u308b\u30eb\u30fc\u30eb\u304c\u767a\u52d5\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306e\u6839\u5e79\u306b\u4f4d\u7f6e\u4ed8\u3051\u3089\u308c\u308b\u300c\u6697\u53f7\u8cc7\u7523\u300d\u306e\u610f\u7fa9\u304c\u91cd\u8981\u306a\u554f\u984c\u3068\u306a\u308b\u3002<br \/>\n\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u68da\u5378\u8cc7\u7523\u306e\u5b9a\u7fa9\u898f\u5b9a\u3067\u3042\u308b\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980516\u53f7\u306f\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\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":[511,164,653,505],"backnumber":[2194],"series":[2181],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 04:31:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259795"}],"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=259795"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/259795\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=259795"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=259795"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=259795"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=259795"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=259795"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}