{"id":261724,"date":"2023-05-11T10:16:47","date_gmt":"2023-05-11T01:16:47","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261724"},"modified":"2023-05-10T17:01:16","modified_gmt":"2023-05-10T08:01:16","slug":"consumption-article-203","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-203\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c26\u56de\u3011\u300c\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306e\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\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\u7b2c26\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306e\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\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>\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3088\u3046\u3001\u767b\u9332\u3092\u6e08\u307e\u305b\u307e\u3057\u305f\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u304c\u3042\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306e\u9069\u7528\u95a2\u4fc2\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\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-bottom: 3px;\">\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6b21\u306e\u4e8b\u9805\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u304b<\/li>\n<li>\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u304b<\/li>\n<li>\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121<\/li>\n<li>\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u30fb\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u691c\u8a0e<\/li>\n<li>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u3068\u305d\u306e\u6642\u671f<\/li>\n<li>\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u3001\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px; margin-top: -10px;\">\u4eca\u56de\u306f\u3001\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306b\u9650\u3063\u3066\u78ba\u8a8d\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6700\u5f8c\u306e\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306f\u904e\u5e74\u306b\u304a\u3044\u3066\u3082\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/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\uff12\u5272\u7279\u4f8b\u306e\u8a08\u7b97\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u63a7\u9664\u3059\u308b\u91d1\u984d\u3092\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u6a19\u6e96\u984d\u3067\u3042\u308b\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u58f2\u4e0a\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\uff18\u5272\u3092\u4e57\u3058\u305f\u984d\u3068\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=161\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f111<\/a>\u300128\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2461\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u305f\u4e8b\u696d\u8005\u306e\u3046\u3061\u3001\u3082\u3057\u767b\u9332\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u4e8b\u696d\u8005\u3067\u3059\u3002\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u3068\u3001\u6b21\u306e<strong>\uff08\uff12\uff09<\/strong>\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306b\u304a\u3051\u308b\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2<\/strong><\/h4>\n<p><span style=\"color: #666699;\"><strong>\u3010\uff31\u3011<\/strong><\/span>\u306e\u3088\u3046\u306a\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3088\u3046\u3001\u767b\u9332\u3092\u6e08\u307e\u305b\u305f\u500b\u4eba\u4e8b\u696d\u8005\u3092\u4f8b\u3068\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306e\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\u3092\u6574\u7406\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408<\/strong><\/h4>\n<p>\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u554f\uff11<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u554f\uff11<\/a>\u300128\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\u56db\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\uff08\u6d88\u6cd5\uff19\u2463\uff09\u3092\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u4ee5\u4e0b\u306e<strong>\uff08\u2170\uff09<\/strong>\u3001<strong>\uff08\u2171\uff09<\/strong>\u306e\u691c\u8a0e\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u3067\u3059\u3002\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u4ee4\u548c\uff14\u5e74\u4ee5\u524d\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u305f\u5834\u5408<\/strong><\/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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u4ee4\u548c\uff15\u5e74\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\u4e00\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u4ee4\u548c\uff16\u5e74\u3015<\/strong><\/span><\/p>\n<p>\u4e0b\u8a18<strong>\u2463<\/strong>\u306e\u5224\u5b9a\u306b\u79fb\u308a\u307e\u3059\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u554f\uff11<\/a>\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u554f\uff15<\/a>\uff09\u3002<strong>\u2463<\/strong>\u306e\u5224\u5b9a\u306b\u79fb\u308b\u306b\u3042\u305f\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121\u306f\u554f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u4ee4\u548c\uff14\u5e7412\u6708\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408<\/strong><\/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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u4ee4\u548c\uff15\u5e74\u3015<\/strong><\/span><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\u4e00\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e0b\u56f3\u306e\u3088\u3046\u306b\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3088\u3046\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u5236\u9650\uff08\u6d88\u6cd5\uff19\u2465\uff09\u304c\u5916\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee4\u548c\uff15\u5e74\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4ee4\u548c\uff15\u5e74\u5206\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u3092\u5931\u52b9\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2464\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u554f\uff15<\/a>\uff09\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5206\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u3092\u5931\u52b9\u3055\u305b\u308b\u3053\u3068\u3067\u4e0b\u8a18<strong>\u2463<\/strong>\u306e\u5224\u5b9a\u306b\u79fb\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261729\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1.png\" alt=\"\" width=\"550\" height=\"299\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1.png 2121w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-300x163.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-1024x557.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-768x417.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-1536x835.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-2048x1113.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/04\/invoiceQA26-1-600x326.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong>\u3014\u4ee4\u548c\uff16\u5e74\u3015<\/strong><\/span><\/p>\n<p>\u6b21\u306e<strong>\u2463<\/strong>\u306e\u5224\u5b9a\u306b\u79fb\u308a\u307e\u3059\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u554f\uff11<\/a>\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u554f\uff15<\/a>\uff09\u3002<strong>\u2463<\/strong>\u306e\u5224\u5b9a\u306b\u79fb\u308b\u306b\u3042\u305f\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306e\u6709\u7121\u306f\u554f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3001\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5224\u5b9a\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\uff08\u6d88\u6cd5\uff19\u2460\u3001\u6d88\u6cd5\uff19\u306e\uff12\u2460\uff09<\/strong><\/h4>\n<p>\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001<strong>\u2464<\/strong>\u306e\u78ba\u8a8d\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u76f8\u7d9a\u306b\u3088\u308a\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u524d\u63d0\u3068\u3057\u3066\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\u306f\u3001\u4e0a\u8a18<strong>\u2463<\/strong>\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3001\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306e\u5224\u5b9a\uff08\u6d88\u6cd5\uff19\u2460\u3001\u6d88\u6cd5\uff19\u306e\uff12\u2460\uff09\u306b\u304a\u3044\u3066\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u3068\u3057\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2170\uff09\u3000\u4ee4\u548c\uff15\u5e74\uff11\u6708\u304b\u3089\uff19\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/p>\n<p>\u305d\u306e\u500b\u4eba\u4e8b\u696d\u8005\u304c\u3001\u76f8\u7d9a\u306b\u3088\u308a\u3001\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\uff08\u6d88\u6cd510\u2460\uff09\u3001\u305d\u306e\u7533\u544a\u306b\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\u4e09\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2171\uff09\u3000\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\uff08\u4ee4\u548c\uff16\u5e74\u3082\u542b\u3080\uff09\u306b\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/p>\n<p>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><strong>\uff08\u2172\uff09\u3000\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u304c\u3001\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5e74\u306e\u7fcc\u5e74\u53c8\u306f\u7fcc\u3005\u5e74\u3067\u3042\u308b\u5834\u5408<\/strong><\/p>\n<p>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\uff08\u6d88\u6cd510\u2461\u3001\u2462\uff09\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u3001\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3088\u3046\u3001\u767b\u9332\u3092\u6e08\u307e\u305b\u305f\u500b\u4eba\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u9805\u76ee\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u3064\u3044\u3066\u3082\u8003\u616e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<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;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/qa_futankeigen.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u8ca0\u62c5\u8efd\u6e1b\u63aa\u7f6e\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u3068\u305d\u306e\u56de\u7b54\uff08\u4ee4\u548c\uff15\u5e74\uff13\u2f49 31 \u2f47\u6642\u70b9\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<\/p><\/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>\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3059\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u3088\u3046\u3001\u767b\u9332\u3092\u6e08\u307e\u305b\u307e\u3057\u305f\u3002<br \/>\n\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u304c\u3042\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u4ee4\u548c\uff15\u5e74\u30fb\u4ee4\u548c\uff16\u5e74\u306e\u9069\u7528\u95a2\u4fc2\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"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":[603,335,454,593],"backnumber":[2227],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-27 07:49:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261724"}],"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=261724"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261724\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261724"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261724"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261724"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261724"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261724"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}