{"id":263119,"date":"2023-10-05T10:20:52","date_gmt":"2023-10-05T01:20:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263119"},"modified":"2023-11-02T10:46:05","modified_gmt":"2023-11-02T01:46:05","slug":"tax-article-516","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-516\/","title":{"rendered":"monthly TAX views\u3000-No.128-\u300c\u5927\u578b\u7d4c\u6e08\u5bfe\u7b56\u304c\u30a4\u30f3\u30d5\u30ec\u30bf\u30c3\u30af\u30b9\u3092\u52a0\u901f\u3055\u305b\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.128-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5927\u578b\u7d4c\u6e08\u5bfe\u7b56\u304c\u30a4\u30f3\u30d5\u30ec\u30bf\u30c3\u30af\u30b9\u3092\u52a0\u901f\u3055\u305b\u308b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u653f\u7b56\u7814\u7a76\u6240\u7814\u7a76\u4e3b\u5e79<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5cb8\u7530\u9996\u76f8\u306f\uff19\u670826\u65e5\u300110\u6708\u4e2d\u306b\u7d4c\u6e08\u5bfe\u7b56\u3092\u3068\u308a\u307e\u3068\u3081\u308b\u3088\u3046\u6307\u793a\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u300c\u6210\u9577\u306e\u6210\u679c\u3067\u3042\u308b\u7a0e\u53ce\u5897\u3092\u56fd\u6c11\u306b\u9069\u5207\u306b\u9084\u5143\u3059\u3079\u304d\u3060\u300d\u3068\u8a9e\u3063\u305f\u3002\u73fe\u5728\u751f\u3058\u3066\u3044\u308b\u7a0e\u53ce\u5897\u306f\u672c\u5f53\u306b\u300c\u6210\u9577\u306e\u6210\u679c\u300d\u3068\u3044\u3048\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u691c\u8a3c\u3057\u3066\u307f\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #966696;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u8ca1\u52d9\u7701\u304c\u672c\u5e74\uff17\u6708\u306b\u516c\u8868\u3057\u305f<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/reference\/budget_and_settlement.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\uff082022\u5e74\u5ea6\uff09\u4e00\u822c\u4f1a\u8a08\u7a0e\u53ce<\/a>\u306f\u300171\u51461,374\u5104\u5186\uff08\u524d\u5e74\u5ea6\u6bd46.1\uff05\u5897\uff09\u3067\u3001\uff13\u5e74\u9023\u7d9a\u3067\u904e\u53bb\u6700\u9ad8\u3092\u66f4\u65b0\u3057\u305f\u3002<\/p>\n<p>\u6628\u5e7411\u6708\u306e\u88dc\u6b63\u4e88\u7b97\u7de8\u6210\u6642\u70b9\u306b\u898b\u8fbc\u3093\u3060\u7a0e\u53ce\u306f68\u51463,590\u5104\u5186\u306a\u306e\u3067\u30012.8\u5146\u5186\u306e\u300c\u7a0e\u53ce\u5897\u300d\u304c\u751f\u3058\u305f\u3053\u3068\u306b\u306a\u308b\u3002\u554f\u984c\u306f\u3001\u305d\u308c\u304c\u672c\u5f53\u306b\u308f\u304c\u56fd\u306e\u7d4c\u6e08\u6210\u9577\u306b\u3088\u308b\u3082\u306e\u306a\u306e\u304b\u3001\u3068\u3044\u3046\u70b9\u3060\u3002<\/p>\n<p>\u300c\u7a0e\u53ce\u5897\u300d\u306e\u8981\u56e0\u3092\u898b\u3066\u307f\u3088\u3046\u3002\u6240\u5f97\u7a0e\u53ce\u306f22.5\u5146\u5186\uff085.3\uff05\u5897\uff09\u30670.5\u5146\u5186\u306e\u5897\u53ce\u3068\u306a\u3063\u305f\u304c\u3001\u305d\u306e\u4e3b\u306a\u8981\u56e0\u306f\u3001\u540d\u76ee\u30d9\u30fc\u30b9\u3067\u306e\u8cc3\u4e0a\u3052\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3060\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u6bce\u6708\u52e4\u52b4\u7d71\u8a08\u8abf\u67fb\u3092\u898b\u308b\u3068\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u73fe\u91d1\u7d66\u4e0e\u7dcf\u984d\u306f\u307b\u307c\uff12\uff05\u7a0b\u5ea6\u306e\u4f38\u3073\u3092\u3057\u3066\u304d\u305f\u304c\u3001\u6d88\u8cbb\u8005\u7269\u4fa1\u304c\uff14\uff05\u7a0b\u5ea6\u4e0a\u6607\u3057\u305f\u305f\u3081\u3001\u5b9f\u8cea\u8cc3\u91d1\u306f\uff12\uff05\u7a0b\u5ea6\u306e\u30de\u30a4\u30ca\u30b9\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u7a0e\u53ce\u5897\u306f\u7d4c\u6e08\u6210\u9577\u306b\u3088\u308b\u8cc3\u4e0a\u3052\uff08\u5b9f\u8cea\u8cc3\u91d1\u306e\u5897\u52a0\uff09\u3068\u3044\u3046\u3088\u308a\u30a4\u30f3\u30d5\u30ec\u306e\u7d50\u679c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u672c\u5e74\uff17\u6708\u306f\u73fe\u91d1\u7d66\u4e0e\u7dcf\u984d\u304c1.3\uff05\u4f38\u3073\u3066\u3044\u308b\u304c\u6d88\u8cbb\u8005\u7269\u4fa1\u306f3.9\uff05\u4f38\u3073\u3066\u304a\u308a\u3001\u5b9f\u8cea\u8cc3\u91d1\u306f2.5\uff05\u306e\u30de\u30a4\u30ca\u30b9\u3060\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mhlw.go.jp\/toukei\/itiran\/roudou\/monthly\/r05\/2307p\/2307p.html\" target=\"_blank\" rel=\"noopener\">\u6bce\u6708\u52e4\u52b4\u7d71\u8a08\u8abf\u67fb\u3000\u4ee4\u548c\uff15\u5e74\uff17\u6708\u5206\u7d50\u679c\u901f\u5831<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6cd5\u4eba\u7a0e\u53ce\u306f\u300114.9\u5146\u5186\uff089.5\uff05\u5897\uff09\u3068\u88dc\u6b63\u5f8c\u304b\u30891.2\u5146\u5186\u5897\u3048\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u30b3\u30ed\u30ca\u798d\u304b\u3089\u306e\u4f01\u696d\u696d\u7e3e\u56de\u5fa9\u306e\u7d50\u679c\u3060\u304c\u3001\u5186\u5b89\u3084\u8cc7\u6e90\u4fa1\u683c\u9ad8\u9a30\u306b\u3088\u308b\u7269\u4fa1\u4e0a\u6607\u3092\u8ee2\u5ac1\u3057\u305f\u7d50\u679c\u3068\u3082\u3044\u3048\u308b\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u6d88\u8cbb\u7a0e\u53ce\u3060\u304c\u3001\u500b\u4eba\u6d88\u8cbb\u306e\u6301\u3061\u76f4\u3057\u3067\u6d88\u8cbb\u7a0e\u53ce\u304c23.1\u5146\u5186\uff085.4\uff05\u5897\uff09\u30680.9\u5146\u5186\u306e\u5897\u53ce\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u6d88\u8cbb\u8005\u7269\u4fa1\u6307\u6570\uff08\u751f\u9bae\u98df\u54c1\u3092\u9664\u304f\uff09\u306f\u524d\u5e74\u5ea6\u3088\u308a3.0\uff05\u4e0a\u6607\u3057\u30011981\u5e74\u5ea6\u4ee5\u676541\u5e74\u3076\u308a\u306e\u6c34\u6e96\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u5897\u53ce\u306f\u3053\u308c\uff08\u30a4\u30f3\u30d5\u30ec\uff09\u3092\u53cd\u6620\u3057\u305f\u3082\u306e\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u60f3\u5b9a\u5916\u306e\u300c\u7a0e\u53ce\u5897\u300d\u306f\u3001\u300c\u6210\u9577\u306e\u6210\u679c\u300d\u3068\u3044\u3046\u3088\u308a\u30a4\u30f3\u30d5\u30ec\u306e\u7d50\u679c\u3082\u305f\u3089\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u500b\u4eba\u3084\u6cd5\u4eba\u304b\u3089\u56fd\u306b\u6240\u5f97\u304c\u79fb\u8ee2\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u3082\u306e\u3067\u3001\u30a4\u30f3\u30d5\u30ec\u30bf\u30c3\u30af\u30b9\u306e\u7d50\u679c\u3068\u3044\u3063\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #966696;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u5148\u9032\u8af8\u56fd\u306e\u8ca1\u653f\u653f\u7b56\u3092\u898b\u308b\u3068\u3001\u3053\u3053\uff13\u5e74\u306e\u30b3\u30ed\u30ca\u798d\u306b\u4f34\u3046\u9700\u8981\u4e0d\u8db3\u3078\u306e\u5bfe\u5fdc\u3068\u3044\u3046\u9700\u8981\u62e1\u5927\u7b56\u304b\u3089\u3001\u30a4\u30f3\u30d5\u30ec\u6291\u5236\u3001\u4f9b\u7d66\u91cd\u8996\u306e\u8ca1\u653f\u653f\u7b56\u306b\u8235\u3092\u5207\u3063\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u30d0\u30a4\u30c7\u30f3\u5927\u7d71\u9818\u304c\u5927\u7d71\u9818\u9078\u6319\u3092\u306b\u3089\u3093\u3067\u6253\u3061\u51fa\u3057\u305f\u300c\u30d0\u30a4\u30c7\u30ce\u30df\u30af\u30b9\u300d\u306f\u3001\u52b4\u50cd\u8005\u306e\u8077\u696d\u8a13\u7df4\u306e\u5f37\u5316\u306a\u3069\u4eba\u7684\u8cc7\u672c\u306e\u5411\u4e0a\u7b56\u3084\u3001\u4f4e\u6240\u5f97\u8005\u306b\u52e4\u52b4\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4e0e\u3048\u308b\u52e4\u52b4\u7a0e\u984d\u63a7\u9664\uff08\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\uff09\u3092\u5145\u5b9f\u3059\u308b\u306a\u3069\u3001\u4f9b\u7d66\u91cd\u8996\u306e\u8ca1\u653f\u653f\u7b56\u306b\u8ee2\u63db\u3092\u56f3\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5192\u982d\u8ff0\u3079\u305f\u7d4c\u6e08\u5bfe\u7b56\u306e\u898f\u6a21\u306b\u3064\u3044\u3066\u3001\u81ea\u6c11\u515a\u5185\u306b\u306f15\u5146\u5186\u304b\u308920\u5146\u5186\u3068\u3044\u3046\u58f0\u3082\u51fa\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u308f\u304c\u56fd\u306e\u9700\u7d66\u30ae\u30e3\u30c3\u30d7\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u305f\u3053\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3001\u56fd\u50b5\u306e\u5897\u767a\uff08\u501f\u91d1\uff09\u306b\u3088\u308a\u5927\u578b\u7d4c\u6e08\u5bfe\u7b56\u3092\u6253\u3066\u3070\u3001\u672c\u683c\u7684\u306a\u30a4\u30f3\u30d5\u30ec\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u300c\u7a0e\u53ce\u5897\u300d\u306f\u3001\u30b3\u30ed\u30ca\u5bfe\u7b56\u306a\u3069\u3067\u5927\u304d\u304f\u6c34\u81a8\u308c\u3057\u305f\u308f\u304c\u56fd\u4e88\u7b97\u306e\u8fd4\u6e08\u306b\u5145\u3066\u3066\u3001\u4e88\u7b97\u3092\u6b63\u5e38\u5316\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3060\u3002<\/p>\n<p>\u4eca\u6c42\u3081\u3089\u308c\u308b\u5bfe\u7b56\u306f\u3001\u4eba\u7684\u8cc7\u672c\u306e\u5411\u4e0a\u3084\u96c7\u7528\u306e\u6d41\u52d5\u5316\u306b\u3088\u308a\u751f\u7523\u6027\u306e\u5411\u4e0a\u3092\u76ee\u6307\u3057\u3001\u5b9f\u8cea\u8cc3\u91d1\u306e\u30de\u30a4\u30ca\u30b9\u3092\u9632\u3050\u3053\u3068\u3067\u306f\u306a\u3044\u304b\u3002\u898f\u6a21\u3092\u7af6\u3046\u7d4c\u6e08\u653f\u7b56\u304b\u3089\u8131\u5374\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\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>\u300cmonthly TAX views\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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    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