{"id":264403,"date":"2024-02-15T10:15:15","date_gmt":"2024-02-15T01:15:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264403"},"modified":"2024-02-29T10:33:31","modified_gmt":"2024-02-29T01:33:31","slug":"tax-article-537","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-537\/","title":{"rendered":"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c36\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u6697\u53f7\u8cc7\u7523<span style=\"font-size: 18px;\">\uff08\u30c8\u30fc\u30af\u30f3\uff09<\/span><\/span>\u30fb<span style=\"color: #b22222;\">NFT<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c36\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u6d0b\u5927\u5b66\u6cd5\u5b66\u90e8\u51c6\u6559\u6388<br \/>\n<strong>\u6cc9\u3000\u7d62\u4e5f<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c35\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-533\/\" rel=\"\">\u2190\uff08\u524d\u56de\uff09<\/a>\u3000\uff5c\u3000<a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c37\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-539\/\" rel=\"\">\uff08\u6b21\u56de\uff09\u2192<\/a><\/p>\n<div style=\"padding: 10px; border: 3px solid #cccccc; text-align: center; border-radius: 20px;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/div>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u6697\u53f7\u8cc7\u7523\u306e\u6240\u5f97\u306f\u8ab0\u306b\u5e30\u5c5e\u3059\u308b\u304b<\/strong><\/h4>\n<p><a title=\"\u6697\u53f7\u8cc7\u7523\uff08\u30c8\u30fc\u30af\u30f3\uff09\u30fbNFT\u3092\u3081\u3050\u308b\u7a0e\u52d9\u3000\u3010\u7b2c34\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-531\/\" target=\"_blank\" rel=\"noopener\">\u7b2c34\u56de<\/a>\u306e<strong>\uff16<\/strong>\u3067\u7d39\u4ecb\u3057\u305f\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u4ee4\u548c\uff14\u5e74\uff13\u670823\u65e5\u88c1\u6c7a\uff08\u88c1\u6c7a\u4e8b\u4f8b\u96c6\u672a\u767b\u8f09\uff1aTAINS\u30b3\u30fc\u30c9F0-1-1362\uff09\u3067\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306b\u4fc2\u308b\u6240\u5f97\u306e\u5e30\u5c5e\u306b\u3064\u3044\u3066\u3082\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u8acb\u6c42\u4eba\u306f\u3001\u6b21\u306e\u70b9\u3092\u6319\u3052\u3066\u3001\u8acb\u6c42\u4eba\u3068\u305d\u306e\u6bcd\u306f\u5171\u540c\u51fa\u8cc7\u8005\u3068\u3057\u3066\u6697\u53f7\u8cc7\u7523\u306b\u6295\u8cc7\u3057\u3001\u305d\u306e\u6697\u53f7\u8cc7\u7523\u3092\u5171\u540c\u3067\u7ba1\u7406\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u6697\u53f7\u8cc7\u7523\u306e\u6295\u8cc7\u306b\u3088\u308b\u53ce\u5165\u3082\u8acb\u6c42\u4eba\u3068\u6bcd\u3067\u540450\uff05\u305a\u3064\u306b\u3042\u3093\u5206\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u4e3b\u5f35\u3057\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:#808080;\">\n\t\t<ul>\n<li>\u6697\u53f7\u8cc7\u7523\u8cfc\u5165\u306e\u539f\u8cc7\u306f\u3001\u8acb\u6c42\u4eba\u306e\u6bcd\u304c\u8acb\u6c42\u4eba\u306e\u7236\u306a\u3069\u306e\u540d\u7fa9\u306e\u5404\u8caf\u91d1\u304b\u3089\u51fa\u91d1\u3057\u305f2,000\u4e07\u5186\u4ee5\u4e0a\u306e\u91d1\u54e1\u3067\u3042\u308b\u3002<\/li>\n<li>\u5f53\u8a72\u5404\u8caf\u91d1\u306f\u8acb\u6c42\u4eba\u3068\u7236\u304c\u6bcd\u306b\u6e21\u3057\u305f\u91d1\u54e1\u306e\u4e2d\u304b\u3089\u8caf\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/li>\n<li>\u8acb\u6c42\u4eba\u3068\u7236\u304c\u6bcd\u306b\u6e21\u3057\u305f\u91d1\u54e1\u306f\u307b\u307c\u540c\u984d\u3067\u3042\u308a\u3001\u7236\u304c\u51fa\u3048\u3093\u3057\u305f\u91d1\u54e1\u306f\u907a\u7523\u5206\u5272\u5354\u8b70\u306b\u3088\u308a\u3059\u3079\u3066\u6bcd\u304c\u76f8\u7d9a\u3057\u305f\u304b\u3089\u3001\u6697\u53f7\u8cc7\u7523\u306e\u539f\u8cc7\u306f\u8acb\u6c42\u4eba\u3068\u6bcd\u3068\u306750\uff05\u305a\u3064\u51fa\u3048\u3093\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u3002<\/li>\n<li>\u6bcd\u306f\u3001\u672c\u4ef6\u8abf\u67fb\u62c5\u5f53\u8077\u54e1\u306b\u5bfe\u3057\u3001\u6295\u8cc7\u306b\u3088\u308b\u5229\u76ca\u306f\u6bcd\u3068\u8acb\u6c42\u4eba\u306e\uff12\u4eba\u306e\u3082\u306e\u3068\u8003\u3048\u3066\u3044\u308b\u65e8\u7533\u8ff0\u3057\u305f\u3053\u3068\u3001\u6bcd\u306f\u8acb\u6c42\u4eba\u306b\u53d6\u5f15\u306e\u3084\u308a\u65b9\u3060\u3051\u4efb\u305b\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u8acb\u6c42\u4eba\u306f\u53d6\u5f15\u306b\u3064\u3044\u3066\u6bcd\u306b\u968f\u6642\u8aac\u660e\u3057\u4e86\u627f\u3092\u5f97\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3059\u308c\u3070\u3001\u8acb\u6c42\u4eba\u3068\u6bcd\u306f\u5171\u540c\u51fa\u8cc7\u8005\u3068\u3057\u3066\u6697\u53f7\u8cc7\u7523\u306b\u6295\u8cc7\u3057\u3001\u305d\u306e\u6697\u53f7\u8cc7\u7523\u3092\u5171\u540c\u3067\u7ba1\u7406\u3057\u3066\u3044\u305f\u306e\u3067\u3042\u308b\u304b\u3089\u6697\u53f7\u8cc7\u7523\u306e\u6295\u8cc7\u306b\u3088\u308b\u53ce\u5165\u3082\u305d\u308c\u305e\u308c50\uff05\u305a\u3064\u306b\u3042\u3093\u5206\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u539f\u51e6\u5206\u5e81\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u7dcf\u53ce\u5165\u91d1\u984d\u7d041.2\u5104\u5186\u306e\u5168\u984d\u304c\u8acb\u6c42\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8ab2\u7a0e\u51e6\u5206\u3092\u3057\u305f\u304c\u3001<span style=\"border-bottom: solid 1px #b22222;\"> <span style=\"border-bottom: solid 1px #b22222;\">\u8acb\u6c42\u4eba\u306f\u305d\u306e\u3059\u3079\u3066\u304c\u8acb\u6c42\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u534a\u5206\u306f\u8acb\u6c42\u4eba\u3067\u306f\u306a\u304f\u6bcd\u306b\u5e30\u5c5e\u3059\u308b<\/span>\u3068\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\uff21\u306e\u3042\u305a\u304b\u308a\u77e5\u3089\u306a\u3044\u3068\u3053\u308d\u3067\uff22\u304c\uff21\u306e\u540d\u7fa9\u3092\u501f\u7528\u3057\u3066\u53d6\u5f15\u3092\u884c\u3044\u3001\u5229\u76ca\u3092\u5f97\u3066\u3044\u305f\u30b1\u30fc\u30b9\u3092\u60f3\u5b9a\u3059\u308b\u3068\u3001\u901a\u5e38\u3001\uff21\u306b\u306f\u6240\u5f97\u304c\u5e30\u5c5e\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u5e81\u304c\uff21\u306b\u4e0a\u8a18\u306e\u6240\u5f97\u304c\u5e30\u5c5e\u3057\u3066\u3044\u308b\u3068\u3057\u3066\u8ab2\u7a0e\u51e6\u5206\u3092\u884c\u3046\u3053\u3068\u306f\u59a5\u5f53\u3067\u306f\u306a\u3044\u3053\u3068\u306f\u3059\u3050\u306b\u7406\u89e3\u3067\u304d\u308b\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u6240\u5f97\u306e\u5e30\u5c5e\u306e\u5224\u65ad\u3092\u8aa4\u308a\u3001\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u304c\u5e30\u5c5e\u3057\u3066\u3044\u306a\u3044\u8005\u306b\u8ab2\u7a0e\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u8981\u4ef6\u306e\u6839\u5e79\u306b\u3064\u3044\u3066\u306e\u91cd\u5927\u306a\u904e\u8aa4\u304c\u3042\u308b\u3068\u3057\u3066\u305d\u306e\u51e6\u5206\u306f\u7121\u52b9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\uff08\u6700\u9ad8\u88c1\u662d\u548c48\u5e74\uff14\u670826\u65e5\u7b2c\u4e00\u5c0f\u6cd5\u5ef7\u5224\u6c7a\u30fb\u6c11\u96c627\u5dfb\uff13\u53f7629\u9801\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u95a2\u4fc2\u3092\u691c\u8a0e\u3059\u308b\u306b\u5f53\u305f\u3063\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u4eba\u7684\u5e30\u5c5e\u306e\u6c7a\u5b9a\u306f\u91cd\u8981\u306a\u554f\u984c\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u306b\u95a2\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd512\u6761\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u5b9a\u3081\u3066\u3044\u308b\u3002<br \/>\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>\u8cc7\u7523\u53c8\u306f\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u53ce\u76ca\u306e\u6cd5\u5f8b\u4e0a\u5e30\u5c5e\u3059\u308b\u3068\u307f\u3089\u308c\u308b\u8005\u304c\u5358\u306a\u308b\u540d\u7fa9\u4eba\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u53ce\u76ca\u3092\u4eab\u53d7\u305b\u305a\u3001\u305d\u306e\u8005\u4ee5\u5916\u306e\u8005\u304c\u305d\u306e\u53ce\u76ca\u3092\u4eab\u53d7\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53ce\u76ca\u306f\u3001\u3053\u308c\u3092\u4eab\u53d7\u3059\u308b\u8005\u306b\u5e30\u5c5e\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u3053\u306e\u6cd5\u5f8b\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<\/div>\n\u3053\u306e\u6761\u6587\u306e\u8aad\u307f\u65b9\u306f\u3044\u308d\u3044\u308d\u3068\u8b70\u8ad6\u306e\u3042\u308b\u3068\u3053\u308d\u3067\u3042\u308b\u304c\u3001\u5dee\u3057\u5f53\u305f\u308a\u3001\u79c1\u6cd5\u4e0a\u306e\u6cd5\u7684\u5b9f\u8cea\u306b\u5373\u3057\u3066\u53ce\u76ca\u306e\u5e30\u5c5e\u3092\u5224\u65ad\u3059\u308b\u3082\u306e\u3068\u89e3\u3057\u3066\u304a\u304f\u3002<\/p>\n<p>\u672c\u88c1\u6c7a\u3082\u4e0a\u8a18\u306e\u6761\u6587\u3092\u5f15\u7528\u3057\u3066\u3001\u3053\u306e\u4e89\u70b9\u3092\u5224\u65ad\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u672c\u88c1\u6c7a\u306f\u3001\u8acb\u6c42\u4eba\u3068\u6bcd\u304c\u5171\u540c\u51fa\u8cc7\u8005\u3068\u3057\u306650\uff05\u305a\u3064\u6697\u53f7\u8cc7\u7523\u306b\u51fa\u8cc7\u3057\u305f\u304b\u3089\u3001\u6697\u53f7\u8cc7\u7523\u540c\u58eb\u306e\u4ea4\u63db\u7b49\u306b\u4fc2\u308b\u53d6\u5f15\uff08\u672c\u4ef6\u53d6\u5f15\uff09\u304b\u3089\u751f\u3058\u305f\u672c\u4ef6\u5229\u76ca\u3082\u8acb\u6c42\u4eba\u3068\u6bcd\u3068\u306750\uff05\u305a\u3064\u306b\u3042\u3093\u5206\u3059\u3079\u304d\u3067\u3042\u308b\u65e8\u306e\u4e0a\u8a18\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u306b\u5bfe\u3057\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u672c\u4ef6\u5229\u76ca\u306f\u3001\u3059\u3079\u3066\u8acb\u6c42\u4eba\u306b\u5e30\u5c5e\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u3066\u3001\u8acb\u6c42\u4eba\u306e\u4e3b\u5f35\u3092\u63a1\u7528\u3057\u3066\u3044\u306a\u3044<\/span>\u3002<\/p>\n<p>\u672c\u88c1\u6c7a\u306f\u3001\u307e\u305a\u6b21\u306e\u70b9\u3092\u6307\u6458\u3057\u3066\u3044\u308b\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:#808080;\">\n\t\t<ul>\n<li>\u8acb\u6c42\u4eba\u306f\u3001\u81ea\u8eab\u306e\u5224\u65ad\u3067\u6697\u53f7\u8cc7\u7523\u3092\u6295\u8cc7\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u3068\u3057\u3001\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u6bcd\u306b\u76f8\u8ac7\u3057\u3001\u6bcd\u304b\u3089\u91d1\u54e1\u3092\u53d7\u9818\u3057\u3066\u305d\u306e\u539f\u8cc7\u3068\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u6bcd\u304c\u5171\u540c\u51fa\u8cc7\u8005\u3068\u306a\u308a\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u3092\u884c\u3046\u3088\u3046\u306b\u8acb\u6c42\u4eba\u306b\u4f9d\u983c\u3057\u305f\u3068\u8a8d\u3081\u308b\u306b\u8db3\u308a\u308b\u8a3c\u62e0\u306f\u306a\u3044<\/span>\u3002<\/li>\n<li>\u8acb\u6c42\u4eba\u306f\u3001\u81ea\u3089\u304c\u8cfc\u5165\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u7528\u3057\u3066\u672c\u4ef6\u53d6\u5f15\u306b\u4fc2\u308b\u624b\u7d9a\u3092\u3057\u3001\u8acb\u6c42\u4eba\u304c\u4f7f\u7528\u3059\u308b\u30a6\u30a9\u30ec\u30c3\u30c8\u3067\u672c\u4ef6\u53d6\u5f15\u306b\u4fc2\u308b\u6697\u53f7\u8cc7\u7523\u3092\u7ba1\u7406\u3057\u3066\u3044\u305f\u4e00\u65b9\u3001\u6bcd\u306f\u3001\u8acb\u6c42\u4eba\u304b\u3089\u53d6\u5f15\u6240\u306eID\u3084\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u4f1d\u3048\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u306e\u6ce8\u6587\u624b\u7d9a\u3092\u3057\u305f\u3053\u3068\u3082\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u306e\u3067\u3042\u3063\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8acb\u6c42\u4eba\u304c\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u3092\u884c\u3046\u306b\u5f53\u305f\u308a\u3001\u6bcd\u304c\u5177\u4f53\u7684\u306b\u6307\u56f3\u3092\u3057\u3066\u3044\u305f\u3088\u3046\u306a\u4e8b\u60c5\u3082\u898b\u5f53\u305f\u3089\u306a\u3044<\/span>\u3002<\/li>\n<li>\u8acb\u6c42\u4eba\u304c\u884c\u3063\u305f\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8acb\u6c42\u4eba\u3068\u6bcd\u3068\u306e\u9593\u3067\u3001\u305d\u306e\u5229\u76ca\u3084\u640d\u5931\u306e\u5206\u914d\u306b\u95a2\u3059\u308b\u53d6\u6c7a\u3081\u304c\u884c\u308f\u308c\u305f\u3068\u8a8d\u3081\u308b\u306b\u8db3\u308a\u308b\u8a3c\u62e0\u3082\u306a\u3044<\/span>\u3002<\/li>\n<\/ul>\n<\/div>\n<p>\u7d50\u5c40\u3001\u672c\u88c1\u6c7a\u306f\u3001\u4ee5\u4e0a\u306b\u52a0\u3048\u3066\u6b21\u306e\u70b9\u306a\u3069\u3082\u8e0f\u307e\u3048\u3066\u3001\u672c\u4ef6\u53d6\u5f15\u306f\u3001<span style=\"border-bottom: solid 1px #b22222;\">\u8acb\u6c42\u4eba\u304c\u8cc7\u91d1\u3092\u8abf\u9054\u3057\u3001\u8acb\u6c42\u4eba\u81ea\u8eab\u306e\u5224\u65ad\u3068\u8cac\u4efb\u3067\u6697\u53f7\u8cc7\u7523\u4ea4\u63db\u53d6\u5f15\u7b49\u306e\u539f\u8cc7\u3092\u51fa\u3048\u3093\u3057\u3066\u884c\u3063\u3066\u3044\u305f\u3068\u307f\u308b\u306e\u304c\u81ea\u7136\u3067\u3042\u308a\u3001\u672c\u4ef6\u53d6\u5f15\u306f\u3059\u3079\u3066\u8acb\u6c42\u4eba\u304c\u884c\u3063\u3066\u3044\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b<\/span>\u3068\u3044\u3046\u5224\u65ad\u306b\u81f3\u3063\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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