{"id":262884,"date":"2023-09-14T10:20:51","date_gmt":"2023-09-14T01:20:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=262884"},"modified":"2023-12-28T11:09:32","modified_gmt":"2023-12-28T02:09:32","slug":"tax-article-512","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-512\/","title":{"rendered":"\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u3000\u3010\u7b2c123\u56de\u3011\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e17\uff09\u300d"},"content":{"rendered":"

\u9152\u4e95\u514b\u5f66\u306e<\/strong><\/h3>\n

\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009<\/strong><\/h3>\n

\u3010\u7b2c123\u56de\u3011<\/strong><\/h4>\n

\u300c\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u6cd5\u5f8b\u554f\u984c\uff08\u305d\u306e17\uff09\u300d<\/strong><\/h4>\n

 <\/p>\n

\u4e2d\u592e\u5927\u5b66\u6cd5\u79d1\u5927\u5b66\u9662\u6559\u6388\u30fb\u6cd5\u5b66\u535a\u58eb
\n\u9152\u4e95\u3000\u514b\u5f66<\/strong><\/p>\n

 <\/p>\n

\u25b7\uff08\u305d\u306e\uff11\uff09\u304b\u3089\uff08\u305d\u306e16\uff09\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089\u3092\u30af\u30ea\u30c3\u30af<\/h4>
\n

\u300a\uff08\u305d\u306e\uff11\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u306f\u3058\u3081\u306b<\/strong><\/p>\n

\u2160\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u300c\u6295\u8cc7\u8005\u4fdd\u8b77\u300d\u306e\u5fc5\u8981\u6027<\/strong><\/p>\n

\uff11\u3000<\/strong>\u4e00\u822c\u7684\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n

\uff12\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3068\u6295\u8cc7\u8005\u4fdd\u8b77<\/strong><\/p>\n

\u5c0f\u62ec<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff12\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2161\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u62bd\u51fa\u3059\u308b\u7814\u7a76\u306e\u8a66\u307f<\/strong><\/p>\n

\uff11\u3000<\/strong>\u7c73\u56fd\u8a34\u8a1f\u3068\u306e\u6bd4\u8f03\u306b\u3088\u308b\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u4eca\u5f8c\u306e\u8da8\u52e2<\/strong><\/p>\n

\uff12\u3000<\/strong>\u7c73\u56fd\u306b\u304a\u3051\u308b\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n

\uff13\u3000<\/strong>\u6211\u304c\u56fd\u306e\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u72b6\u6cc1<\/strong><\/p>\n

\uff14\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3092\u5de1\u308b\u74b0\u5883\u306e\u5909\u5316<\/strong><\/p>\n

\uff15\u3000<\/strong>\u30bf\u30c3\u30af\u30b9\u30b7\u30a7\u30eb\u30bf\u30fc\u30fb\u30de\u30eb\u30d7\u30e9\u30af\u30c6\u30a3\u30b9\u8a34\u8a1f\u3068\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u76f8\u9055\u70b9<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff13\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2162\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u306e\u7279\u6b8a\u69cb\u9020\u3068\u7279\u6709\u306a\u8aac\u660e\u7fa9\u52d9\u306e\u6a21\u7d22\u306e\u5fc5\u8981\u6027<\/strong><\/p>\n

\uff11\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u306e\u7279\u6b8a\u69cb\u9020<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u5546\u54c1\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u30ea\u30b9\u30af\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n

\uff08\uff13\uff09\u3000\u5546\u54c1\u306e\u65b0\u898f\u6027<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff14\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff12\u3000<\/strong>\u8aac\u660e\u5185\u5bb9\u306e\u4e8c\u91cd\u69cb\u9020\u6027<\/strong><\/p>\n

\uff13\u3000<\/strong>\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u306e\u554f\u984c\uff08\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u9069\u5408\u6027\u306e\u554f\u984c\uff09<\/strong><\/p>\n

\uff14\u3000<\/strong>\u5c0f\u62ec<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff15\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2163\u3000<\/strong>\u8aac\u660e\u7fa9\u52d9\u8005\u306e\u9069\u683c\u6027\u2015\u8aac\u660e\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982<\/strong><\/p>\n

\uff11\u3000<\/strong>\u554f\u984c\u70b9\u306e\u6240\u5728<\/strong><\/p>\n

\uff12\u3000<\/strong>\u8ca9\u58f2\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u304c\u554f\u984c\u3068\u3055\u308c\u305f\u4e8b\u4f8b<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u7c73\u56fd\u8ca1\u52d9\u7701\u8a3c\u5238\u4e8b\u4ef6\uff08\u2460\u4e8b\u4ef6\uff09<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u7b49\u4fa1\u4ea4\u63db\u306b\u3088\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u5efa\u8a2d\u52e7\u8a98\u4e8b\u4ef6\uff08\u2461\u4e8b\u4ef6\uff09<\/strong><\/p>\n

\uff13\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u8ca9\u58f2\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982<\/strong><\/p>\n

\uff14\u3000<\/strong>\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u7a0e\u7406\u58eb\u306e\u5f79\u5272<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff16\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2164\u3000<\/strong>\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n

\uff11\u3000<\/strong>\u7a0e\u7406\u58eb\u3078\u306e\u8aac\u660e\u884c\u70ba\u306e\u59d4\u4efb<\/strong><\/p>\n

\uff12\u3000<\/strong>\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n

\uff13\u3000<\/strong>\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u3057\u305f\u8005\u53ca\u3073\u7a0e\u7406\u58eb\u3067\u306a\u3044\u8005\u306b\u4fc2\u308b\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff17\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2165\u3000<\/strong>\u79df\u7a0e\u6cd5\u306e\u4e0d\u77e5\u30fb\u8aa4\u89e3<\/strong><\/p>\n

\uff11\u3000<\/strong>\u4f1a\u8a08\u696d\u52d9\u5c02\u9580\u4f1a\u793e\u3078\u306e\u4f9d\u983c<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u7b2c\u4e00\u5be9\u6771\u4eac\u5730\u88c1\u5e73\u621028\u5e7410\u670812\u65e5\u5224\u6c7a<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u63a7\u8a34\u5be9\u6771\u4eac\u9ad8\u88c1\u5e73\u621029\u5e74\uff13\u670822\u65e5\u5224\u6c7a\uff08\u5224\u4f8b\u96c6\u672a\u767b\u8f09\uff09<\/strong><\/p>\n

\uff12\u3000<\/strong>\u300c\u9ad8\u540d\u306a\u300d\u7a0e\u7406\u58eb\u306e\u52a9\u8a00<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff18\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2166\u3000<\/strong>\u6700\u8fd1\u306e\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u3068\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc<\/strong><\/p>\n

\uff11\u3000<\/strong>\u7bc0\u7a0e\u30de\u30f3\u30b7\u30e7\u30f3\u6295\u8cc7<\/strong><\/p>\n

\uff12\u3000<\/strong>\u7a0e\u52d9\u7f72\u30fb\u56fd\u7a0e\u5c40\u3092\u540d\u4e57\u308b\u30e1\u30fc\u30eb<\/strong><\/p>\n

\uff13\u3000<\/strong>\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u91cd\u8981\u6027<\/strong><\/p>\n

\u300a\uff08\u305d\u306e\uff19\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2167\u3000<\/strong>\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u610f\u7fa9<\/strong><\/p>\n

\uff11\u3000<\/strong>\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/p>\n

\uff12\u3000<\/strong>\u30ea\u30b9\u30ad\u30ea\u30f3\u30b0\u3068\u6210\u4eba\u6559\u80b2<\/strong><\/p>\n

\uff13\u3000<\/strong>\u653b\u3081\u306e\u6559\u80b2\u3068\u5b88\u308a\u306e\u6559\u80b2<\/strong><\/p>\n

\u300a\uff08\u305d\u306e10\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff14\u3000<\/strong>\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3068\u306e\u5354\u8abf<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u5145\u5b9f<\/strong><\/p>\n

\uff08\uff13\uff09\u3000\u751f\u304d\u308b\u529b\u3068\u3057\u3066\u306e\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/p>\n

\u300a\uff08\u305d\u306e11\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2168\u3000\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u306e\u91cd\u8981\u6027<\/strong><\/p>\n

\uff11\u3000<\/strong>\u554f\u984c\u95a2\u5fc3\uff5e\u7a0e\u52d9\u5f53\u5c40\u304b\u3089\u306e\u60c5\u5831\u63d0\u4f9b<\/strong><\/p>\n

\uff12\u3000<\/strong>\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u4e88\u6e2c\u53ef\u80fd\u6027\u306e\u78ba\u4fdd<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a<\/strong><\/p>\n

\u300a\uff08\u305d\u306e12\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff08\uff13\uff09\u3000\u6587\u66f8\u56de\u7b54\u624b\u7d9a\u3068\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15<\/strong><\/p>\n

\u300a\uff08\u305d\u306e13\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u2169\u3000\u5e83\u5831\u6d3b\u52d5\u3068\u7d0d\u7a0e\u8005\u3078\u306e\u60c5\u5831\u63d0\u4f9b<\/strong><\/p>\n

\uff11\u3000<\/strong>\u653f\u5e9c\u5e83\u5831<\/strong><\/p>\n

\uff12\u3000<\/strong>\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u5e83\u5831\u6d3b\u52d5<\/strong><\/p>\n

\uff13\u3000<\/strong>\u5c0f\u62ec<\/strong><\/p>\n

\u300a\uff08\u305d\u306e14\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff14\u3000<\/strong>\u56fd\u7a0e\u5e81\u306e\u5e83\u5831\u6d3b\u52d5\uff08\u4e88\u7b97\u984d\u30fb\u57f7\u884c\u984d\uff09<\/strong><\/p>\n

\uff15\u3000<\/strong>\u5e83\u5831\u6d3b\u52d5\u3068\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u306e\u91b8\u6210<\/strong><\/p>\n

\u300a\uff08\u305d\u306e15\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\u216a\u3000\u91d1\u878d\u6559\u80b2\u3068\u3057\u3066\u306e\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2<\/strong><\/p>\n

\uff11\u3000<\/strong>\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u61c7\u8ac7\u4f1a<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u73fe\u72b6\u8a8d\u8b58<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u8ab2\u984c<\/strong><\/p>\n

\uff08\uff13\uff09\u3000\u6559\u80b2\u306e\u62c5\u3044\u624b<\/strong><\/p>\n

\uff08\uff14\uff09\u3000\u5e83\u5831\u6d3b\u52d5\u3068\u6559\u80b2\u6d3b\u52d5<\/strong><\/p>\n

\uff08\uff15\uff09\u3000\u91d1\u878d\u6559\u80b2\u306b\u304a\u3051\u308b\u653f\u5e9c\u306b\u6c42\u3081\u3089\u308c\u308b\u5f79\u5272<\/strong><\/p>\n

\u300a\uff08\u305d\u306e16\uff09\u306f\u3053\u3061\u3089<\/a>\u300b<\/p>\n

\uff12\u3000\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u7814\u7a76\u4f1a<\/strong><\/p>\n

\uff08\uff11\uff09\u3000\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u7814\u7a76\u4f1a\u5831\u544a\u66f8<\/strong><\/p>\n

\uff08\uff12\uff09\u3000\u6700\u4f4e\u9650\u7fd2\u5f97\u3059\u3079\u304d\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u3078\u306e\u30d5\u30a9\u30fc\u30ab\u30b9\u5316<\/strong><\/p>\n<\/div><\/div>\n

 <\/p>\n

\u216b\u3000\u307e\u3068\u3081<\/strong><\/h4>\n

\uff11\u3000\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3068\u306e\u89aa\u548c\u6027<\/strong><\/h4>\n

\u3053\u308c\u307e\u3067\u3001\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u7bc0\u7a0e\u5546\u54c1\u904e\u8aa4\u8a34\u8a1f\u306e\u5b9f\u614b\u306a\u3069\u3092\u901a\u3057\u3066\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3051\u308b\u6295\u8cc7\u8005\u4fdd\u8b77\u306e\u5fc5\u8981\u6027\u3092\u8ad6\u3058\u3066\u304d\u305f\u3002\u65e2\u8ff0\u306e\u3068\u304a\u308a\u3001\u305d\u3053\u306b\u306f\u7279\u5225\u306e\u8b70\u8ad6\u304c\u5f85\u3063\u3066\u3044\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n

\u306a\u305c\u306a\u3089\u3001\u2460<\/span>\u7bc0\u7a0e\u5546\u54c1\u306b\u306f\u7279\u6b8a\u69cb\u9020\u304c\u8a8d\u3081\u3089\u308c\u308b\u306b\u3082\u95a2\u308f\u3089\u305a\u3001\u2461<\/span>\u8aac\u660e\u8005\u306e\u5c02\u9580\u7684\u77e5\u8b58\u306e\u6b20\u5982\u3068\u3044\u3046\u554f\u984c\u304c\u6240\u5728\u3059\u308b\u304b\u3089\u3067\u3042\u3063\u305f\u3002\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u304a\u3044\u3066\u306f\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u304c\u671f\u5f85\u3055\u308c\u308b\u3068\u3053\u308d\u3001\u6295\u8cc7\u8005\u3068\u7a0e\u7406\u58eb\u3092\u7e4b\u3050\u305f\u3081\u306b\u3082\u3001\u7a0e\u7406\u58eb\u3067\u306a\u3044\u8005\u306b\u4fc2\u308b\u6d88\u6975\u7684\u8aac\u660e\u7fa9\u52d9\u306e\u8b70\u8ad6\u304c\u6b20\u304b\u305b\u306a\u3044\u3053\u3068\u3092\u6307\u6458\u3057\u305f\u3002<\/p>\n

\u307e\u305f\u3001\u6295\u8cc7\u8005\u30b5\u30a4\u30c9\u306e\u30ec\u30d9\u30eb\u3092\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3042\u308b\u3002\u4e00\u822c\u306e\u6295\u8cc7\u8005\u306f\u79df\u7a0e\u6cd5\u306b\u3064\u3044\u3066\u4e0d\u77e5\u3067\u3042\u3063\u305f\u308a\u3001\u8aa4\u89e3\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3005\u3042\u308b\u305f\u3081\u3001\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u304c\u91cd\u8981\u306b\u306a\u308b\u3068\u3044\u3048\u3088\u3046\u3002\u672c\u7a3f\u3067\u8ad6\u3058\u3066\u304d\u305f\u3053\u3068\u306e\u51fa\u767a\u70b9\u306f\u3053\u3053\u306b\u3042\u3063\u305f\u3068\u3044\u3063\u3066\u3088\u3044\u3002<\/p>\n

\u5177\u4f53\u7684\u306b\u3044\u3048\u3070\u3001\u7bc0\u7a0e\u5546\u54c1\u53d6\u5f15\u306b\u4fc2\u308b\u60c5\u5831\u63d0\u4f9b\u3059\u306a\u308f\u3061\u5e83\u5831\u6d3b\u52d5\u306e\u91cd\u8981\u6027\u3068\u3001\u7a4d\u6975\u7684\u306a\u6210\u4eba\u5411\u3051\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306e\u5c55\u958b\u3067\u3042\u308b\u3002\u91d1\u878d\u6559\u80b2\u306e\u9818\u57df\u3067\u306f\u3001\u591a\u304f\u306e\u8b70\u8ad6\u3092\u7d4c\u7531\u3057\u3066\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u304c\u5c55\u958b\u3055\u308c\u3064\u3064\u3042\u308b\u304c\u3001\u305d\u308c\u306b\u6bd4\u3057\u3066\u3001\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306f\u3069\u3046\u3067\u3042\u308d\u3046\u304b\u3002<\/p>\n

\u3082\u3063\u3068\u3082\u3001\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3068\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3092\u5206\u65ad\u3057\u3066\u8b70\u8ad6\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u5e83\u3044\u610f\u5473\u3067\u306e\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3068\u3057\u3066\u79df\u7a0e\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u3092\u3082\u5305\u6442\u3055\u305b\u308b\u4ed5\u7d44\u307f\u304c\u69cb\u7bc9\u3055\u308c\u3066\u3082\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n

OECD\u306f\u3001\u91d1\u878d\u6559\u80b2\u4e00\u822c\u3092\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u308b\uff08OECD, \u201cOECD\/IFNE HIGH-LEVEL PRINCIPELS ON NATIONAL STRATEGIES FOR FINANCIAL EDYCATION\u201d, 2012.8. \u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u7814\u7a76\u6240\u300cOECD\/IFNE \u91d1\u878d\u6559\u80b2\u306e\u305f\u3081\u306e\u56fd\u5bb6\u6226\u7565\u306b\u95a2\u3059\u308b\u30cf\u30a4\u30ec\u30d9\u30eb\u539f\u5247\uff08\u4eee\u8a33\uff09<\/a>\u300d\uff15\u9801<\/a>\uff082012\uff09\uff08\u91d1\u878d\u5e83\u5831\u4e2d\u592e\u59d4\u54e1\u4f1aHP\u300c\u77e5\u308b\u307d\u308b\u3068<\/a>\u300d\uff09\uff09\u3002
\n

\n\t\t

\u91d1\u878d\u306e\u6d88\u8cbb\u8005\u306a\u3044\u3057\u6295\u8cc7\u5bb6\u304c\u3001\u91d1\u878d\u306b\u95a2\u3059\u308b\u81ea\u3089\u306e\u539a\u751f\u3092\u9ad8\u3081\u308b\u305f\u3081\u306b\u3001\u91d1\u878d\u5546\u54c1\u3001\u6982\u5ff5\u304a\u3088\u3073\u30ea\u30b9\u30af\u306b\u95a2\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u3001\u60c5\u5831\u3001\u6559\u80b2\u306a\u3044\u3057\u5ba2\u89b3\u7684\u306a\u52a9\u8a00\u3092\u901a\u3058\u3066\uff08\u91d1\u878d\u306b\u95a2\u3059\u308b\uff09\u30ea\u30b9\u30af\u3068\u53d6\u5f15\u30fb\u53ce\u76ca\u6a5f\u4f1a\u3092\u8a8d\u8b58\u3057\u3001\u60c5\u5831\u306b\u57fa\u3065\u304f\u610f\u601d\u6c7a\u5b9a\u3092\u884c\u3044\u3001\u3069\u3053\u306b\u652f\u63f4\u3092\u6c42\u3081\u308b\u3079\u304d\u304b\u3092\u77e5\u308a\u3001\u4ed6\u306e\u52b9\u679c\u7684\u306a\u884c\u52d5\u3092\u3068\u308b\u305f\u3081\u306e\u6280\u8853\u3068\u81ea\u4fe1\u3092\u8eab\u306b\u3064\u3051\u308b\u30d7\u30ed\u30bb\u30b9<\/p>\n<\/div>\n

\u3053\u3053\u306b\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u304c\u5305\u6442\u3055\u308c\u308b\u4f59\u5730\u306f\u5341\u5206\u306b\u3042\u308b\u3068\u8003\u3048\u3066\u3044\u308b\uff08\u203b\uff09<\/span>\u3002<\/p>\n

\uff08\u203b\uff09<\/span>\u3000\u3068\u3082\u3059\u308b\u3068\u3001\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306b\u3064\u3044\u3066\u3001\u3044\u308f\u3070\u500b\u4eba\u306e\u91d1\u5132\u3051\u306e\u305f\u3081\u306e\u6559\u80b2\u3067\u3042\u308b\u3068\u304b\u3001\u8a3c\u5238\u5e02\u5834\u306e\u6d3b\u6027\u306b\u3088\u3063\u3066\u7279\u5b9a\u306e\u56e3\u4f53\u304c\u6f64\u3046\u3068\u3044\u3046\u3088\u3046\u306a\u7279\u5b9a\u306e\u79c1\u7684\u5229\u76ca\u7372\u5f97\u306e\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u3044\u3046\u6279\u5224\u304c\u3042\u308b\u304c\u3001\u79df\u7a0e\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3092\u3082\u5305\u6442\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u306b\u5bfe\u3059\u308b\u4e0a\u8a18\u306e\u3088\u3046\u306a\u7591\u554f\u3084\u6279\u5224\u8ad6\u306f\u6eb6\u89e3\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u5f97\u308b\u3067\u3042\u308d\u3046\uff08\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3078\u306e\u7591\u554f\u3068\u3057\u3066\u3001\u305d\u308c\u304c\u91d1\u878d\u5546\u54c1\u9078\u629e\u6559\u80b2\u3001\u30de\u30cd\u30fc\u30b2\u30fc\u30e0\u6559\u80b2\u306b\u3059\u304e\u306a\u3044\u3068\u6307\u6458\u3059\u308b\u898b\u89e3\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u7a32\u672c\u6ecb\u300c\u91d1\u878d\u6559\u80b2\u306e\u518d\u7de8\u6210\u304c\u6025\u52d9\u300dNew finance45\u5dfb\uff14\u53f742\u9801\uff082015\uff09\u306a\u3069\u53c2\u7167\u3002\u4ed6\u65b9\u3001\u518d\u53cd\u8ad6\u3068\u3057\u3066\u3001\u89b3\u97f3\u5bfa\u547d\u300c\u65e5\u672c\u306e\u91d1\u878d\u6559\u80b2\u306e\u73fe\u72b6\u3068\u3053\u308c\u304b\u3089\u306e\u8ab2\u984c\uff0d\u5404\u56fd\u3068\u306e\u6bd4\u8f03\u3092\u901a\u3058\u3066\u300d\u30ec\u30d5\u30a1\u30ec\u30f3\u30b9790\u53f7117\u9801\uff082016\uff09\uff09\u3002<\/span><\/p>\n

\uff12\u3000\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u3078\u306e\u9053<\/strong><\/h4>\n

\u79df\u7a0e\u6cd5\u7814\u7a76\u9818\u57df\u3067\u306f\u3001\u5f93\u6765\u3001\u300c\u56fd\u300d\u3068\u5bfe\u5cd9\u3059\u308b\u300c\u7d0d\u7a0e\u8005\u300d\u3068\u3044\u3046\u95a2\u4fc2\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u3044\u308f\u3070\u884c\u653f\u6551\u6e08\u7684\u8996\u89d2\u304b\u3089\u305d\u306e\u624b\u7d9a\u6cd5\u3084\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306e\u8b70\u8ad6\u304c\u5c55\u958b\u3055\u308c\u3066\u304d\u305f\u304d\u3089\u3044\u304c\u3042\u308b\u304c\u3001\u3053\u3053\u3067\u306f\u3001\u3080\u3057\u308d\u79df\u7a0e\u884c\u653f\u3068\u56fd\u6c11\u304c\u540c\u3058\u65b9\u5411\u3092\u307f\u3066\u3001\u3042\u308b\u3079\u304d\u7d0d\u7a0e\u74b0\u5883\u306e\u6574\u5099\u3001\u3042\u308b\u3079\u304d\u6295\u8cc7\u74b0\u5883\u306e\u6574\u5099\u306b\u52aa\u529b\u3059\u3079\u304d\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n

\u9ad8\u9f62\u5316\u793e\u4f1a\u304c\u5230\u6765\u3057\u3066\u3001\u591a\u304f\u306e\u56fd\u6c11\u304c\u8001\u5f8c\u8cc7\u91d1\u3078\u306e\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u308b\u306a\u304b\u306b\u3042\u3063\u3066\u3001\u653f\u5e9c\u306f\u81ea\u52a9\u52aa\u529b\u306e\u5fc5\u8981\u6027\u3092\u5531\u3048\u3001\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u6559\u80b2\u3092\u5c55\u958b\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u305d\u306e\u969b\u306b\u3001\u8aa4\u3063\u305f\u7bc0\u7a0e\u60c5\u5831\u306b\u632f\u308a\u56de\u3055\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3001\u884c\u653f\u6307\u5c0e\u3092\u5fb9\u5e95\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u56fd\u6c11\u306e\u5074\u306e\u30ea\u30c6\u30e9\u30b7\u30fc\u30ec\u30d9\u30eb\u306e\u5411\u4e0a\u306b\u5c3d\u529b\u3059\u3079\u304d\u3067\u306f\u306a\u304b\u308d\u3046\u304b\u3002<\/p>\n

\u524d\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u7814\u7a76\u4f1a\u5831\u544a\u66f8<\/a>\u304c\u3001\u300c\u300e\u751f\u6d3b\u30b9\u30ad\u30eb\u3068\u3057\u3066\u306e\u91d1\u878d\u30ea\u30c6\u30e9\u30b7\u30fc\u300f\u3092\u8eab\u306b\u4ed8\u3051\u308b\u3053\u3068\u304c\u91d1\u878d\u7d4c\u6e08\u6559\u80b2\u306e\u76ee\u7684\u306e\u4e00\u3064\u3067\u3042\u308a\u3001\u91d1\u878d\u3084\u7d4c\u6e08\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u306e\u307f\u306a\u3089\u305a\u3001\u5bb6\u8a08\u7ba1\u7406\u3084\u5c06\u6765\u306e\u8cc7\u91d1\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u306b\u9577\u671f\u7684\u306a\u751f\u6d3b\u8a2d\u8a08\u3092\u884c\u3046\u7fd2\u6163\u30fb\u80fd\u529b\u3092\u8eab\u306b\u4ed8\u3051\u308b\u3053\u3068\u3001\u4fdd\u967a\u5546\u54c1\u3001\u30ed\u30fc\u30f3\u5546\u54c1\u3001\u8cc7\u7523\u5f62\u6210\u5546\u54c1\u3068\u3044\u3063\u305f\u91d1\u878d\u5546\u54c1\u306e\u9069\u5207\u306a\u5229\u7528\u9078\u629e\u306b\u5fc5\u8981\u306a\u77e5\u8b58\u30fb\u884c\u52d5\u306b\u3064\u3044\u3066\u306e\u7740\u773c\u70b9\u7b49\u306e\u7fd2\u5f97\u3001\u4e8b\u524d\u306b\u30a2\u30c9\u30d0\u30a4\u30b9\u7b49\u306e\u5916\u90e8\u306e\u77e5\u898b\u3092\u6c42\u3081\u308b\u3053\u3068\u306e\u5fc5\u8981\u6027\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u300d\u3068\u6307\u6458\u3057\u3066\u3044\u308b\u70b9\u3092\u60f3\u8d77\u3059\u308c\u3070\u3001\u305d\u3053\u306b\u79df\u7a0e\u5236\u5ea6\u306e\u77e5\u8b58\u304c\u6b20\u843d\u3057\u3066\u3044\u3044\u306f\u305a\u306f\u306a\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n

\uff08\u4e86\uff09<\/p>\n

\n\t\t

\u300c\u9152\u4e95\u514b\u5f66\u306e\u3008\u6df1\u8aad\u307f\u25c6\u79df\u7a0e\u6cd5\u3009\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n

\n

\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

\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