{"id":263466,"date":"2023-11-30T10:18:38","date_gmt":"2023-11-30T01:18:38","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263466"},"modified":"2023-11-29T11:06:31","modified_gmt":"2023-11-29T02:06:31","slug":"general-rule-article-199","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-199\/","title":{"rendered":"\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u9ad8\u984d\u30fb\u9023\u7d9a\u306e\u7121\u7533\u544a\u306b\u5bfe\u3059\u308b\u52a0\u91cd\u63aa\u7f6e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #1e50a2; font-size: 16px;\"><strong>\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 18px;\">\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 22px;\">\u52a0\u7b97\u7a0e<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"font-size: 22px;\">\u52a0\u91cd\u63aa\u7f6e<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9ad8\u984d\u30fb\u9023\u7d9a\u306e\u7121\u7533\u544a\u306b\u5bfe\u3059\u308b\u52a0\u91cd\u63aa\u7f6e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u6a4b\u3000\u8aa0\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u304a\u3051\u308b\u8b70\u8ad6<\/strong><\/h4>\n<p>\u4f8b\u5e74\u3001\u524d\u5e7412\u6708\u306b\u53d6\u308a\u307e\u3068\u3081\u3089\u308c\u308b\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u5148\u7acb\u3061\u3001\u653f\u5e9c\u4e0e\u515a\u306e\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u304a\u3044\u3066\u8b70\u8ad6\u53ca\u3073\u610f\u898b\u96c6\u7d04\u304c\u884c\u308f\u308c\u308b\u3068\u3053\u308d\u3001\u305d\u306e\u8b70\u8ad6\u306e\u7d4c\u7def\u3092\u77a5\u898b\u3059\u308b\u3053\u3068\u3067\u3001\u662f\u6b63\u53c8\u306f\u65b0\u305f\u306b\u624b\u5f53\u3066\u3059\u3079\u304d\u7a0e\u5236\u306e\u9752\u5199\u771f\u3084\u554f\u984c\u610f\u8b58\u3092\u7aba\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u691c\u8a0e\u904e\u7a0b\u306b\u304a\u3044\u3066\u306f\u3001\u4ee4\u548c\uff14\u5e7411\u6708\uff18\u65e5\u306b\u958b\u50ac\u3055\u308c\u305f\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306e\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u5c02\u9580\u5bb6\u4f1a\u5408\u306b\u304a\u3044\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u554f\u984c\u63d0\u8d77\u304c\u306a\u3055\u308c\u3066\u3044\u305f\u3002<!--more--><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span><\/strong>\u3000\u9ad8\u984d\u306a\u7121\u7533\u544a\u3084\u9023\u5e74\u306b\u308f\u305f\u308b\u7121\u7533\u544a\u306b\u5bfe\u3057\u3066\u306f\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u7121\u7533\u544a\u91cd\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3067\u5bfe\u5fdc\u3059\u3079\u304d\u3067\u3042\u308a\u3001\u6cd5\u5236\u5316\u306b\u5927\u304d\u306a\u969c\u5bb3\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u3067\u304d\u308b\u9650\u308a\u65e9\u671f\u306b\u8b1b\u3058\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u305d\u306e\u5834\u5408\u3001\u7d0d\u7a0e\u8005\u3078\u306e\u5468\u77e5\u5fb9\u5e95\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span><\/strong>\u3000\u9ad8\u984d\u53c8\u306f\u7e70\u308a\u8fd4\u3057\u306e\u7121\u7533\u544a\u306b\u5bfe\u3059\u308b\u7fa9\u52d9\u5c65\u884c\u78ba\u4fdd\u306e\u4ed5\u7d44\u307f\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3053\u3068\u304c\u7aba\u308f\u308c\u308b\u3068\u3053\u308d\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u898b\u76f4\u3057\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u9ad8\u984d\u306a\u7121\u7533\u544a\u306b\u5bfe\u3059\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306e\u52a0\u91cd<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u52a0\u91cd\u63aa\u7f6e\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u7d0d\u7a0e\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f15\uff05\u300150\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f20\uff05\u306e\uff12\u6bb5\u968e\u3067\u3042\u3063\u305f\u304c\u3001300\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u3064\u3044\u306610\uff05\u52a0\u91cd\uff08\u3059\u306a\u308f\u306130\uff05\uff09\u3059\u308b\u3053\u3068\u3067\u3001\u8a08\uff13\u6bb5\u968e\u3068\u306a\u308b\u3002<\/p>\n<p>\u793e\u4f1a\u901a\u5ff5\u306b\u7167\u3089\u3057\u3066\u7533\u544a\u7fa9\u52d9\u3092\u8a8d\u8b58\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3068\u306f\u8a00\u3044\u96e3\u3044\u9ad8\u984d\u306a\u898f\u6a21\u306e\u57fa\u6e96\u3068\u3057\u3066\u300c300\u4e07\u5186\u300d\u304c\u8a2d\u5b9a\u3055\u308c\u305f\u3088\u3046\u3067\u3042\u308b\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\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf#page=25\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263467 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1.png\" alt=\"\" width=\"1309\" height=\"809\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1-300x185.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1-1024x633.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1-768x475.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-1-600x371.png 600w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 30px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\u306e\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7b49\u306e\u6539\u6b63<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf#page=25\" target=\"_blank\" rel=\"noopener\">619\u9801<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9069\u7528\u9664\u5916<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u63aa\u7f6e\u306f\u3001\u9ad8\u984d\u306a\u7121\u7533\u544a\u3092\u767a\u751f\u3055\u305b\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u3079\u304d\u4e8b\u7531\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5177\u4f53\u4f8b\u3068\u3057\u3066\u4e0b\u8a18\u306e\u30b1\u30fc\u30b9\u304c\u60f3\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u901a\u9054\u7b49\u306b\u304a\u3044\u3066\u793a\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3000\u76f8\u7d9a\u7a0e\u4e8b\u6848\u3067\u3001\u672c\u4eba\u306b\u5e30\u8cac\u6027\u304c\u306a\u3044\u5834\u5408\uff08\u76f8\u7d9a\u4eba\u304c\u4e00\u5b9a\u306e\u78ba\u8a8d\uff08\u5177\u4f53\u7684\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u81ea\u8eab\u53c8\u306f\u305d\u306e\u7a0e\u7406\u58eb\u7b49\u304c\u76f8\u7d9a\u8ca1\u7523\u306e\u5168\u5bb9\u3092\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\uff09\u3092\u3057\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u304c\u4e8b\u5f8c\u7684\u306b\u767a\u899a\u3057\u305f\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u2461<\/span><\/strong>\u3000\u7a0e\u52d9\u8077\u54e1\u306e\u8aa4\u6307\u5c0e\u306b\u3088\u308a\u3001\u8aa4\u3063\u305f\u7a0e\u984d\u3092\u8a8d\u8b58\u3057\u305f\u4e0a\u3067\u3001\u7d50\u679c\u7684\u306b\u9ad8\u984d\u306e\u7121\u7533\u544a\u8005\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408<\/p>\n<\/div>\n<p>\u3053\u306e\u3046\u3061\u3001<strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u306b\u3064\u3044\u3066\u306f\u3001\u6211\u304c\u56fd\u306e\u76f8\u7d9a\u7a0e\u306f\u8d85\u904e\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u308b\u6cd5\u5b9a\u76f8\u7d9a\u5206\u8ab2\u7a0e\u65b9\u5f0f\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u81ea\u5df1\u4ee5\u5916\u306e\u8005\u304c\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u8ca1\u7523\u304c\u65b0\u305f\u306b\u5224\u660e\u3057\u305f\u5834\u5408\u3067\u3082\u81ea\u5df1\u306b\u8ab2\u305b\u3089\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u304c\u5897\u52a0\u3059\u308b\u3068\u3044\u3046\u7279\u5fb4\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u9069\u7528\u9664\u5916\u306f\u3001\u3042\u304f\u307e\u3067\u300c300\u4e07\u5186\u8d85\u300d\u533a\u5206\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5f93\u6765\u304b\u3089\u5b58\u5728\u3059\u308b\u300c50\u4e07\u5186\u8d85\u300d\u533a\u5206\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18<strong><span style=\"color: #006400;\">\u2460\u2461<\/span><\/strong>\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u308220%\u3067\u5909\u308f\u308a\u306f\u306a\u3044\u3002\u3053\u306e\u7406\u7531\u306f\u3001\u300c50\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u3064\u3044\u3066\u306f\u8ffd\u5fb4\u7a0e\u984d\u304c\u6bd4\u8f03\u7684\u5c11\u984d\u3067\u3042\u308a\u6cd5\u76ca\u306b\u5bfe\u3059\u308b\u4fb5\u5bb3\u306e\u5ea6\u5408\u3044\u304c\u4f4e\u3044\u3053\u3068\u3092\u8e0f\u307e\u3048\u305f\u5c11\u984d\u4e0d\u8ffd\u53ca\u306e\u767a\u60f3\u304b\u308920\uff05\u3088\u308a\uff11\u6bb5\u4f4e\u3044\u7a0e\u7387\u306b\u8a2d\u5b9a\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u63aa\u7f6e\u3068\u8da3\u65e8\u3092\u7570\u306b\u3059\u308b\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e00\u5b9a\u671f\u9593\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u308b\u7121\u7533\u544a\u884c\u70ba\u306b\u5bfe\u3059\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u52a0\u91cd\u63aa\u7f6e\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u73fe\u884c\u306b\u304a\u3044\u3066\u3082\u3001\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u8005\u306b\u3064\u3044\u3066\u3001\u518d\u3073\u8abf\u67fb\u3092\u53d7\u3051\u3066\u7121\u7533\u544a\u53c8\u306f\u4eee\u88c5\u96a0\u307a\u3044\u306b\u57fa\u3065\u304f\u7533\u544a\u7b49\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u672c\u7a3f<a title=\"\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u3053\u308c\u307e\u3067\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u306e\u50be\u5411\u3068\u5e33\u7c3f\u4e0d\u63d0\u51fa\u306b\u4fc2\u308b\u52a0\u91cd\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-198\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a><strong>\uff12\uff08\uff14\uff09<\/strong>\u306b\u304a\u3044\u3066\u89e3\u8aac\u3057\u305f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u7121\u7533\u544a\u884c\u70ba\u3092\u7e70\u308a\u8fd4\u3057\u884c\u3046\u8005\u306b\u3064\u3044\u3066\uff11\u5ea6\u306b\u662f\u6b63\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u3084\u3001\u8abf\u67fb\u901a\u77e5\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u5951\u6a5f\u3068\u3057\u3066\u3001\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u3053\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u9069\u7528\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u610f\u56f3\u7684\u306b\u7121\u7533\u544a\u884c\u70ba\u3092\u7e70\u308a\u8fd4\u3059\u8005\u306b\u5bfe\u3059\u308b\u727d\u5236\u52b9\u679c\u306f\u9650\u5b9a\u7684\u3067\u3042\u308a\u3001\u7e70\u308a\u8fd4\u3057\u884c\u308f\u308c\u308b\u60aa\u8cea\u306a\u7121\u7533\u544a\u884c\u70ba\u306b\u3064\u3044\u3066\u672a\u7136\u306b\u6291\u6b62\u3059\u308b\u305f\u3081\u306e\u66f4\u306b\u5b9f\u52b9\u7684\u306a\u63aa\u7f6e\u306e\u6574\u5099\u304c\u8ab2\u984c\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u3001\u524d\u5e74\u53ca\u3073\u524d\u3005\u5e74\u306e\u56fd\u7a0e\u306b\u3064\u3044\u3066\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u7121\u7533\u544a\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u8005\u304c\u884c\u3046\u66f4\u306a\u308b\u7121\u7533\u544a\u884c\u70ba\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u91cd\u52a0\u7b97\u7a0e\u309210\uff05\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\u304c\u6574\u5099\u3055\u308c\u305f\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\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf#page=25\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263468 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2.png\" alt=\"\" width=\"1305\" height=\"797\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2.png 1305w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2-300x183.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2-1024x625.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2-768x469.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan2-2-600x366.png 600w\" sizes=\"(max-width: 1305px) 100vw, 1305px\" \/><\/a><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 30px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\u306e\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7b49\u306e\u6539\u6b63<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0595-0649.pdf#page=25\" target=\"_blank\" rel=\"noopener\">619\u9801<\/a>\uff09<\/span><\/p>\n<p>\u3053\u306e\u52a0\u91cd\u63aa\u7f6e\u306f\u3001\uff13\u5e74\u9023\u7d9a\u7121\u7533\u544a\u884c\u70ba\u304c\u884c\u308f\u308c\u305f\u5834\u5408\uff08\uff11\u5e74\u9593\u306b\u7121\u7533\u544a\u884c\u70ba\u3092\u6700\u4f4e\uff11\u5ea6<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u884c\u3044\u3001\u305d\u308c\u3092\uff13\u56de\u7e70\u308a\u8fd4\u3057\u305f\u5834\u5408\uff09\u306e\uff13\u5e74\u76ee\u306e\u307f\u3092\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\uff13\u5e74\u9023\u7d9a\u7121\u7533\u544a\u306e\uff13\u5e74\u9593\u3068\u3082\u306b\u52a0\u91cd\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\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\u8ab2\u7a0e\u671f\u9593\uff08\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c\uff12\u6761\u7b2c\uff19\u53f7\uff09\u304c\uff11\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u52a0\u91cd\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u524d\u5e74\u306b\u958b\u59cb\u3057\u305f\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u6700\u4f4e\uff11\u5ea6\u3001\u304b\u3064\u3001\u524d\u3005\u5e74\u306b\u958b\u59cb\u3057\u305f\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u6700\u4f4e\uff11\u5ea6\u3001\u305d\u308c\u305e\u308c\u7121\u7533\u544a\u884c\u70ba\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u8981\u4ef6\u3068\u3057\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u306a\u3044\u56fd\u7a0e\uff08\u76f8\u7d9a\u7a0e\u3084\u8ab2\u7a0e\u8ca8\u7269\u306e\u5f15\u53d6\u6d88\u8cbb\u7a0e\u306a\u3069\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u6210\u7acb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u524d\u5e74\u53ca\u3073\u524d\u3005\u5e74\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u6210\u7acb\u3057\u305f\u540c\u4e00\u306e\u56fd\u7a0e\u304c\u5224\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4ed6\u306e\u52a0\u91cd\u63aa\u7f6e\u3068\u306e\u4f75\u79d1\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u3053\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u540c\u6642\u306b\u3001\u672c\u7a3f<a title=\"\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u3053\u308c\u307e\u3067\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u306e\u50be\u5411\u3068\u5e33\u7c3f\u4e0d\u63d0\u51fa\u306b\u4fc2\u308b\u52a0\u91cd\u63aa\u7f6e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/general-rule-article-198\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a><strong>\uff12\uff08\uff14\uff09<\/strong>\u306b\u304a\u3044\u3066\u89e3\u8aac\u3057\u305f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e\u306e\u9069\u7528\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u60f3\u5b9a\u3055\u308c\u308b\u304c\u3001\u4e21\u8005\u304c\u4f75\u79d1\u3055\u308c\u308b\uff08\u52a0\u91cd\u5272\u5408\u304c20\uff05\u306b\u306a\u308b\uff09\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u9664\u5916<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u63aa\u7f6e\u306f\u3001\u4e0b\u8a18\u306e\u7533\u544a\u306b\u306f\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\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:#1e50a2;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #1e50a2;\">\u2460<\/span><\/strong>\u3000\u671f\u9650\u5185\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u6b63\u5f53\u306a\u7406\u7531\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u671f\u9650\u5f8c\u7533\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #1e50a2;\">\u2461<\/span><\/strong>\u3000\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u5185\u306b\u7533\u544a\u3059\u308b\u610f\u601d\u304c\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u671f\u9650\u5f8c\u7533\u544a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: 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style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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 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