{"id":261986,"date":"2023-06-08T10:17:00","date_gmt":"2023-06-08T01:17:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261986"},"modified":"2023-06-07T20:51:20","modified_gmt":"2023-06-07T11:51:20","slug":"consumption-article-209","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-209\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c27\u56de\u3011\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u3088\u3063\u3066\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\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\u7b2c27\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u53d6\u5f97\u306b\u3088\u3063\u3066\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\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<\/p>\n<p>\u3068\u3053\u308d\u3067\u3001\u8fd1\u3005\u3001\u55b6\u696d\u8eca\uff08\u53d6\u5f97\u4fa1\u984d200\u4e07\u5186\u3001\u4e8b\u696d\u5c02\u7528\u5272\u540860\uff05\uff09\u306e\u8cfc\u5165\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\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\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u6ce8\u610f\u70b9\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\u3044\u308f\u3086\u308b\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\uff13\u5e74\u7e1b\u308a\u300d\u304c\u9069\u7528\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\uff13\u5e74\u7e1b\u308a\u300d\u304c\u3042\u308b\u306e\u306f<span style=\"text-decoration: underline;\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066<\/span>\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u7b49\u306b\u9650\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u767b\u9332\u306e\u7d4c\u904e\u63aa\u7f6e\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524744\u2463\u3001<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=30\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17<\/a>\uff09\u306b\u3088\u308a\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\uff13\u5e74\u7e1b\u308a\u306f\u3042\u308a\u307e\u305b\u3093\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<p>\u6b21\u306e\u8981\u4ef6\u306b\u3059\u3079\u3066\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u53d6\u5f97\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\uff13\u5e74\u9593\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u305a\u3001\u672c\u5247\u8ab2\u7a0e\u304c\u5f37\u5236\u9069\u7528\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\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;\">\u2460<\/span>\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5f8c\uff12\u5e74\u4ee5\u5185\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u672c\u5247\u8ab2\u7a0e\u3067\u7533\u544a<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\uff13\u5e74\u7e1b\u308a\u300d\u306e\u5fa9\u7fd2<\/strong><\/h4>\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>\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u8005\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3057\u305f\u5404\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3044\u3001\u304b\u3064\u3001\u305d\u306e\u4ed5\u5165\u308c\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u7533\u544a\u3092\u672c\u5247\u8ab2\u7a0e\u3067\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u539f\u5247\u3068\u3057\u3066\uff13\u5e74\u9593\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\uff08\u7565\uff09\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/22\/11.htm\" target=\"_blank\" rel=\"noopener\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306e\u53d6\u308a\u3084\u3081\u3068\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u306e\u5236\u9650<\/a>\u300d\uff09<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; 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\/06\/invoiceQA27-1-1.png\"target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1.png\" alt=\"\" width=\"2161\" height=\"1181\" class=\"alignnone size-full wp-image-262068\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1.png 2161w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-1024x560.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-768x420.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-1536x839.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-2048x1119.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/06\/invoiceQA27-1-1-600x328.png 600w\" sizes=\"(max-width: 2161px) 100vw, 2161px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/h4>\n<p>\u300c\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\uff13\u5e74\u7e1b\u308a\u300d\u306e\u671f\u9593\u306f\u3001\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\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=162\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f112<\/a>\uff09\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u56f3\u306e\u4ee4\u548c\uff16\u5e74\u30fb\uff17\u5e74\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u4ee4\u548c\uff15\u5e74\u3082\u5225\u306e\u7406\u7531<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3067\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; 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\/05\/invoiceQA27-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261988\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2.png\" alt=\"\" width=\"2067\" height=\"1455\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2.png 2067w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-300x211.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-1024x721.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-768x541.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-1536x1081.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-2048x1442.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/05\/invoiceQA27-2-600x422.png 600w\" sizes=\"(max-width: 2067px) 100vw, 2067px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff15\u5e74\u306b\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u7406\u7531<\/span><\/p>\n<p style=\"margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306b\u3088\u308a\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3088\u308a\u524d\u304b\u3089\u5f15\u304d\u7d9a\u304d\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u4ee4\u548c\uff15\u5e74\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\uff08\u8a73\u3057\u304f\u306f<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-203\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c26\u56de\u3011<\/a>\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\uff09\u3002\u4e0a\u56f3\u306e\u30b1\u30fc\u30b9\u3067\u306f\u4ee4\u548c\uff13\u5e74\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u4ee4\u548c\uff14\u5e74\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4ee4\u548c\uff15\u5e74\u4e2d\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c\uff15\u5e74\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u3092\u5931\u308f\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u305b\u3093\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2464\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\uff13\u5e74\u7e1b\u308a\u306b\u8a72\u5f53\u3057\u306a\u3051\u308c\u3070\u3001\u672c\u5247\u8ab2\u7a0e\u3068\uff12\u5272\u7279\u4f8b\u306e\u6709\u5229\u9078\u629e\u304c\u53ef\u80fd<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u767b\u9332\u306e\u7d4c\u904e\u63aa\u7f6e\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524744\u2463\u3001<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=30\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff17<\/a>\uff09\u306b\u3088\u308a\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u4ee4\u548c\uff15\u5e7411\u6708\u306b\u55b6\u696d\u8eca\u3092\u53d6\u5f97\u3057\u3066\u3082\u3001\u4ee4\u548c\uff15\u5e74\u306b\u3064\u3044\u3066\u306f\u672c\u5247\u8ab2\u7a0e\u3068\uff12\u5272\u7279\u4f8b\u3092\u6bd4\u8f03\u3057\u3066\u6709\u5229\u306a\u65b9\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4ee4\u548c\uff15\u5e74\u306f\u672c\u5247\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u3001\u4ee4\u548c\uff16\u5e74\u4ee5\u964d\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\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;\"><strong>\uff08\u53c2\u8003\uff09\u500b\u4eba\u4e8b\u696d\u8005\u306e\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u5224\u5b9a<\/strong><\/span><\/p>\n<p>\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u91d1\u984d\u5224\u5b9a\u306f\u7a0e\u629c\u306e\u53d6\u5f97\u4fa1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0a\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6d88\u4ee4\uff15\uff09\u3002\u500b\u4eba\u4e8b\u696d\u8005\u304c\u53d6\u5f97\u3057\u305f\u81ea\u52d5\u8eca\u3067\u3001\u4e8b\u696d\u3068\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u4e21\u65b9\u3067\u4f7f\u7528\u3059\u308b\u3082\u306e\u306f\u4e8b\u696d\u5c02\u7528\u5272\u5408\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u91d1\u984d\u306e\u5224\u5b9a\u306f\u3001\u4e8b\u696d\u5c02\u7528\u5272\u5408\u3092\u4e57\u3058\u305f\u5f8c\u306e\u91d1\u984d\u306b\u62e0\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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;\">\u30fb\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/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><\/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\u3068\u3053\u308d\u3067\u3001\u8fd1\u3005\u3001\u55b6\u696d\u8eca\uff08\u53d6\u5f97\u4fa1\u984d200\u4e07\u5186\u3001\u4e8b\u696d\u5c02\u7528\u5272\u540860\uff05\uff09\u306e\u8cfc\u5165\u3092\u4e88\u5b9a\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\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\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306e\u6ce8\u610f\u70b9\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":[2231],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 09:32:40","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261986"}],"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=261986"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261986\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261986"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261986"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261986"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261986"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261986"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}