{"id":260550,"date":"2023-01-12T10:17:06","date_gmt":"2023-01-12T01:17:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260550"},"modified":"2023-07-21T18:11:28","modified_gmt":"2023-07-21T09:11:28","slug":"consumption-article-194","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-194\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u300c\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u3088\u308b\u5bb6\u8cc3\u96c6\u91d1\u306e\u53d7\u8a17\u306b\u3064\u3044\u3066\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\u7b2c22\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u3088\u308b\u5bb6\u8cc3\u96c6\u91d1\u306e\u53d7\u8a17\u306b\u3064\u3044\u3066\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>\u4e0d\u52d5\u7523\u7ba1\u7406\u696d\u3092\u55b6\u3093\u3067\u3044\u307e\u3059\u3002\u8cc3\u8cb8\u7269\u4ef6\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306e\u307b\u304b\u3001\u8cb8\u4e3b\u306b\u4ee3\u308f\u3063\u3066\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u306e\u5bb6\u8cc3\u306e\u96c6\u91d1\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u7528\u306e\u8cc3\u8cb8\u7269\u4ef6\u306e\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u300c\u8cb8\u4e3b\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306a\u306e\u304b\uff1f\u300d\u3001\u300c\u8cb8\u4e3b\u306e\u767b\u9332\u756a\u53f7\u3092\u6559\u3048\u3066\u307b\u3057\u3044\u300d\u3068\u3044\u3046\u554f\u3044\u5408\u308f\u305b\u304c\u6765\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--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\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u501f\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u66f8\u306e\u8a18\u8f09\u3068\u901a\u5e33\u306e\u8a18\u5e33\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3059\u308b\u65b9\u6cd5\u3092\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u65e2\u5b58\u306e\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u306e\u8a18\u8f09\u4e8b\u9805\u306e\u4e0d\u8db3\u5206\uff08\u8cb8\u4e3b\u306e\u767b\u9332\u756a\u53f7\u3001\u7a0e\u7387\u3001\u6d88\u8cbb\u7a0e\u984d\u306a\u3069\uff09\u3092\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u5bb6\u8cc3\u306e\u96c6\u91d1\u306e\u53d7\u8a17\u3082\u3001\u59d4\u8a17\u8ca9\u58f2\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3067\u306f\u3001\u53d7\u8a17\u8005\u304c\u81ea\u3089\u306e\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3057\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<p>\u4e8b\u52d9\u6240\u306e\u8cc3\u8cb8\u501f\u306b\u3064\u3044\u3066\u306f\u3001\u5951\u7d04\u66f8\u3068\u901a\u5e33\u3092\u4f75\u305b\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\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=142\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f93<\/a>\uff09\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u524d\u304b\u3089\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u3001\u767b\u9332\u756a\u53f7\u3084\u7a0e\u7387\u3001\u6d88\u8cbb\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u306a\u3069\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u306f\u3001\u3053\u308c\u3089\u3092\u8a18\u8f09\u3057\u305f\u901a\u77e5\u66f8\u3092\u4f5c\u6210\u3057\u3066\u30c6\u30ca\u30f3\u30c8\u306b\u4ea4\u4ed8\u3059\u308b\u306a\u3069\u306e\u5f79\u5272\u3092\u304a\u9858\u3044\u3057\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4ee4\u548c\uff14\u5e7411\u6708\u306e<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=70\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48<\/a>\u306e\u6539\u8a02\u306b\u3088\u308a\u3001\u59d4\u8a17\u8ca9\u58f2\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u96c6\u91d1\u4e8b\u52d9\u306e\u59d4\u8a17\u3082\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u8cb8\u4e3b\u306b\u4ee3\u308f\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u30c6\u30ca\u30f3\u30c8\u306b\u4ea4\u4ed8\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3067\u306f\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3068\u306f\uff1f<\/strong><\/h4>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3068\u306f\u3001\u5546\u54c1\u306e\u59d4\u8a17\u8ca9\u58f2\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u300a\u59d4\u8a17\u8ca9\u58f2\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u4ea4\u4ed8\u306e\u539f\u5247\u300b<\/strong><\/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=\"text-indent: 15px; margin-bottom: 3px;\">\u59d4\u8a17\u8ca9\u58f2\u3067\u306f\u3001\u672c\u6765\u306e\u8ca9\u58f2\u8005\u3067\u3042\u308b\u59d4\u8a17\u8005\u304c\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3067\u306f\u3001\u6b21\u306e\u8981\u4ef6\u3092\u5145\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u53d7\u8a17\u8005\u304c\u81ea\u5df1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u59d4\u8a17\u8005\u306b\u4ee3\u308f\u3063\u3066\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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=70\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48<\/a>\uff09\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u59d4\u8a17\u8005\u53ca\u3073\u53d7\u8a17\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u59d4\u8a17\u8005\u304c\u53d7\u8a17\u8005\u306b\u3001\u81ea\u5df1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u65e8\u3092\u53d6\u5f15\u524d\u307e\u3067\u306b\u901a\u77e5\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48\u306e\u6539\u8a02<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e7411\u6708\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u306e\u6539\u8a02\u3067\u3001\u554f48\u306b\u65b0\u305f\u306b\u6b21\u306e\u6587\u8a00\u304c\u52a0\u308f\u308a\u307e\u3057\u305f\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=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306f\u3001\u7269\u306e\u8ca9\u58f2\u306a\u3069\u3092\u59d4\u8a17\u3057\u3001\u53d7\u8a17\u8005\u304c\u8cb7\u624b\u306b\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u53d6\u5f15\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u306b\u306f\u5177\u4f53\u7684\u306a\u4e8b\u696d\u5185\u5bb9\u306e\u4f8b\u793a\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u3088\u308b\u5bb6\u8cc3\u306e\u96c6\u91d1\u306f\u300c\u96c6\u91d1\u4e8b\u52d9\u300d\u306b\u5f53\u3066\u306f\u307e\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u8cb8\u4e3b\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p><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=70\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48<\/a>\u306b\u57fa\u3065\u3051\u3070\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u53ca\u3073\u8cb8\u4e3b\u306f\u305d\u308c\u305e\u308c\u6b21\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260551 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1.png\" alt=\"\" width=\"2177\" height=\"1149\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1.png 2177w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-300x158.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-1024x540.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-768x405.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-1536x811.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-2048x1081.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/12\/invoiceQA22-1-600x317.png 600w\" sizes=\"(max-width: 2177px) 100vw, 2177px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<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=70\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48<\/a>\u306e\u56f3\u3092\u7b46\u8005\u52a0\u5de5\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e<\/strong><\/h4>\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;\"><span style=\"color: #006400;\">\u30a4<\/span>\u3000\u81ea\u5df1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u3068\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u30c6\u30ca\u30f3\u30c8\u306b\u4ea4\u4ed8\u3057\u3001\u5199\u3057\u3092\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u30ed<\/span>\u3000\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3092\u8cb8\u4e3b\u306b\u4ea4\u4ed8\u3059\u308b\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\u5b9f\u52d9\u7684\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u6bce\u6708\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u8ca0\u62c5\u304c\u5927\u304d\u3044\u306e\u3067\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u8cb8\u4e3b\u306b\u4ee3\u308f\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u65e8\u3084\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u901a\u77e5\u66f8\u7b49\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u524d\u306b\u4ea4\u4ed8\u3057\u3001\u30c6\u30ca\u30f3\u30c8\u306f\u5951\u7d04\u66f8\u3001\u901a\u77e5\u66f8\u3001\u901a\u5e33\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/span><\/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\u6ce8\uff09<\/span>\u3000\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u63d0\u4f9b\u3001\u4fdd\u5b58\u3082\u53ef\u3002<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u8cb8\u4e3b<\/strong><\/h4>\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\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u767b\u9332\u756a\u53f7\u3092\u901a\u77e5\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u30ed<\/span>\u3000\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u30cf<\/span>\u3000\u81ea\u5df1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u65e8\u3092\u901f\u3084\u304b\u306b\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306b\u901a\u77e5\u3059\u308b\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\u6ce8\uff09<\/span>\u3000\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u63d0\u4f9b\u3001\u4fdd\u5b58\u3082\u53ef\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306b\u3088\u308a\u30c6\u30ca\u30f3\u30c8\u306e\u4e8b\u52d9\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u306e\u3067\u306f\uff1f<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3067\u306f\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u304c\u5165\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u5bb6\u8cc3\u306e\u632f\u8fbc\u5148\u3082\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5951\u7d04\u66f8\u3092\u898b\u306a\u3051\u308c\u3070\u8cb8\u4e3b\u306e\u540d\u524d\u3082\u308f\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u8cb8\u4e3b\u3092\u6df7\u540c\u3057\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070\u300c\u8cb8\u4e3b\u3067\u76f8\u7d9a\u304c\u3042\u3063\u305f\u3053\u3068<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306b\u6c17\u4ed8\u304b\u305a\u3001\u7d50\u679c\u3068\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u904e\u5927\u306b\u306a\u3063\u305f\u300d\u3068\u3044\u3046\u3088\u3046\u306a\u4e8b\u614b\u3082\u60f3\u5b9a\u3055\u308c\u307e\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\uff09<\/span>\u3000\u8cb8\u4e3b\u304c\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u4eba\u304c\u4e0d\u52d5\u7523\u8cc3\u8cb8\u696d\u3092\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u767b\u9332\u756a\u53f7\u306f\u5f15\u304d\u7d99\u304c\u308c\u307e\u305b\u3093\u3002\u76f8\u7d9a\u4eba\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u672c\u4eba\u306b\u3088\u308b\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\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=40\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f16<\/a>\uff09\u3002<\/span><\/p>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306b\u3088\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u8005\u304c\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3068\u306a\u308c\u3070\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8cb8\u4e3b\u500b\u3005\u306e\u4e8b\u60c5\u306b\u3064\u3044\u3066\u3082\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3067\u4e00\u62ec\u3057\u3066\u7ba1\u7406\u3055\u308c\u3001\u30c6\u30ca\u30f3\u30c8\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\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;\">\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>\u4e0d\u52d5\u7523\u7ba1\u7406\u696d\u3092\u55b6\u3093\u3067\u3044\u307e\u3059\u3002\u8cc3\u8cb8\u7269\u4ef6\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306e\u307b\u304b\u3001\u8cb8\u4e3b\u306b\u4ee3\u308f\u3063\u3066\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u306e\u5bb6\u8cc3\u306e\u96c6\u91d1\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u7528\u306e\u8cc3\u8cb8\u7269\u4ef6\u306e\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u300c\u8cb8\u4e3b\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306a\u306e\u304b\uff1f\u300d\u3001\u300c\u8cb8\u4e3b\u306e\u767b\u9332\u756a\u53f7\u3092\u6559\u3048\u3066\u307b\u3057\u3044\u300d\u3068\u3044\u3046\u554f\u3044\u5408\u308f\u305b\u304c\u6765\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3057\u3087\u3046\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":[2205],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:32:35","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260550"}],"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=260550"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260550\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260550"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260550"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260550"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260550"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260550"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}