{"id":263470,"date":"2024-02-29T10:16:55","date_gmt":"2024-02-29T01:16:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263470"},"modified":"2024-07-03T09:46:41","modified_gmt":"2024-07-03T00:46:41","slug":"consumption-article-228","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-228\/","title":{"rendered":"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8cc7\u683c\u306e\u53d7\u9a13\u6599\u7b49\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong>\u3000<\/strong><\/p>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #993366;\">\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u7a0e\u52d9<span style=\"color: #4682b4;\">\uff31<span style=\"font-size: 22px;\">\uff06<\/span>\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8cc7\u683c\u306e\u53d7\u9a13\u6599\u7b49\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u90e8\u3000\u6b63\u7fa9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682b4;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#4682b4;\"><\/div>\n<p>\u672c\u5b66\u4f1a\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u3067\u306f\u3001\u8cc7\u683c\u5236\u5ea6\u3092\u8a2d\u3051\u3066\u304a\u308a\u3001\u5b66\u4f1a\u6307\u5b9a\u306e\u9280\u884c\u53e3\u5ea7\u306b\u53d7\u9a13\u6599\u30fb\u767b\u9332\u6599\u30fb\u66f4\u65b0\u6599\u7b49\uff08\u4ee5\u4e0b\u3001\u300c\u53d7\u9a13\u6599\u7b49\u300d\u3068\u3044\u3046\uff09\u306e\u632f\u8fbc\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53d7\u9a13\u6599\u7b49\u306e\u632f\u8fbc\u306b\u95a2\u3057\u3066\u306f\u3001\u5f93\u6765\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u8fbc\u660e\u7d30\uff08\u5229\u7528\u660e\u7d30\uff09\u3092\u3082\u3063\u3066\u3001\u53d7\u9a13\u6599\u7b49\u3092\u652f\u6255\u3063\u305f\u8a3c\u6191\u3068\u3057\u3066\u3082\u3089\u3063\u3066\u304a\u308a\u3001\u6539\u3081\u3066\u5b66\u4f1a\u3068\u3057\u3066\u53d7\u9a13\u6599\u7b49\u306b\u4fc2\u308b\u9818\u53ce\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5b66\u4f1a\u3068\u3057\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#993366;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #993366;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#993366;\"><\/div>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u8fbc\u660e\u7d30\uff08\u5229\u7528\u660e\u7d30\uff09\u306f\u3001\u53d7\u9a13\u6599\u7b49\u306b\u4fc2\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u5b66\u4f1a\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u53d7\u9a13\u8005\u30fb\u7533\u8acb\u8005\u7b49\uff08\u4ee5\u4e0b\u3001\u300c\u53d7\u9a13\u8005\u7b49\u300d\u3068\u3044\u3046\uff09\u304c\u5fc5\u305a\u3057\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u4e00\u5f8b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u4ea4\u4ed8\u3059\u308b\u3088\u3046\u306a\u5bfe\u5fdc\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8cc7\u683c\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u6c0f\u540d\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u500b\u5225\u306b\u5be9\u67fb\u30fb\u63a1\u70b9\u30fb\u5408\u5426\u5224\u5b9a\u30fb\u767b\u9332\u7b49\uff08\u4ee5\u4e0b\u3001\u300c\u767b\u9332\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3067\u306f\u306a\u304f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\uff3b\u89e3\u8aac\uff3d<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u304c\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u7fa9\u52d9\u3068\u306f\u3001\u4ed6\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u4ea4\u4ed8\u3092\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306b\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u3067\u3042\u308a\uff08\u6d88\u6cd557\u306e\uff14\u2460\uff09\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u306b\u5bfe\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u4e8b\u696d\u8005\u3067\u306a\u3044\u500b\u4eba\u3084\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u306f\u306a\u3044\u3002<\/p>\n<p>\u5b66\u4f1a\u306e\u8cc7\u683c\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d7\u9a13\u8005\u7b49\u306f\u3001\u500b\u4eba\u3068\u3057\u3066\u53d7\u9a13\u30fb\u7533\u8acb\uff08\u4ee5\u4e0b\u3001\u300c\u53d7\u9a13\u7b49\u300d\u3068\u3044\u3046\uff09\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u305d\u3082\u305d\u3082\u4e8b\u696d\u8005\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3002\u4ed6\u65b9\u3067\u3001\u500b\u4eba\u3068\u3057\u3066\u306e\u53d7\u9a13\u7b49\u3067\u306f\u306a\u304f\u3001\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u306e\u4e00\u54e1\u3068\u3057\u3066\u53d7\u9a13\u7b49\u3092\u884c\u3044\u3001\u53d7\u9a13\u6599\u7b49\u3082\u6240\u5c5e\u3059\u308b\u7d44\u7e54\u304c\u8ca0\u62c5\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u53d7\u9a13\u8005\u7b49\u306e\u5927\u90e8\u5206\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u6c42\u3081\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306e\u307f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u5bfe\u5fdc\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u6c42\u3081\u3089\u308c\u305f\u90fd\u5ea6\u3001\u4ea4\u4ed8\u3059\u308b\u65b9\u304c\u3001\u304b\u3048\u3063\u3066\u4e8b\u52d9\u8ca0\u62c5\u304c\u304b\u304b\u308b\u5834\u5408\u306f\u3001\u4e00\u5f8b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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=54\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u3067\u304d\u308b\u4e8b\u696d<\/a>\u300d\uff09\u3002<\/p>\n<p>\u8cc7\u683c\u5236\u5ea6\u306e\u5834\u5408\u3001\u76f8\u624b\u65b9\u3092\u554f\u308f\u305a\u5e83\u304f\u4e00\u822c\u3092\u5bfe\u8c61\u306b\u767b\u9332\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u306e\u8005\u3092\u5bfe\u8c61\u3068\u3057\u305f\u53d6\u5f15\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u305d\u306e\u4e00\u65b9\u3067\u3001\u6c0f\u540d\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u500b\u5225\u306b\u767b\u9332\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u76f8\u624b\u65b9\u3092\u7279\u5b9a\u3057\u3001\u76f8\u624b\u65b9\u3054\u3068\u306b\u500b\u5225\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u53d6\u5f15\u3067\u3042\u308b\u3068\u8003\u3048\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u8cc7\u683c\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u3092\u5bfe\u8c61\u3068\u3057\u305f\u53d6\u5f15\u304b\u5426\u304b\u3001\u5224\u65ad\u304c\u5206\u304b\u308c\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u305f\u3081\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3067\u306f\u306a\u304f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u65b9\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\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\uff16\u5e74\uff14\u6708\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6d88\u6cd557\u306e\uff14\u2460\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd557\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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 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  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