{"id":264479,"date":"2024-02-15T10:20:28","date_gmt":"2024-02-15T01:20:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264479"},"modified":"2024-02-14T19:09:49","modified_gmt":"2024-02-14T10:09:49","slug":"tax-article-536","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-536\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c124\u56de\u3011\u300c\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u65b0\u305f\u306a\u516c\u76ca\u4fe1\u8a17\u7a0e\u5236\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c124\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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style=\"color: #b22222;\">\u2460<\/span>\u96d1\u640d\u63a7\u9664\u306e\u7279\u4f8b\uff08\u4eca\u822c\u306e\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u3084\u5bb6\u8ca1\u7b49\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5206\u306e\u6240\u5f97\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u640d\u5931\u306e\u91d1\u984d\u3092\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\uff09\u3001<span style=\"color: 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\/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2024\/20240202shinsai.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u707d\u5bb3\u306e\u88ab\u707d\u8005\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7b49\u306e\u7279\u5225\u63aa\u7f6e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u4e0a\u8a18\u7279\u4f8b\u63aa\u7f6e\u306e\u95a3\u8b70\u6c7a\u5b9a\u3068\u540c\u3058\uff12\u6708\uff12\u65e5\u306b\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/about_mof\/bills\/213diet\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\uff08\uff12\u6708\uff16\u65e5\u306b\u306f\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/menu_hourei\/k_houan.html\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\u6848<\/a>\u300d\u3082\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u6cd5\u6848\u306b\u306f\u3001\u516c\u76ca\u6cd5\u4eba\u5236\u5ea6\u6539\u9769\u3068\u4f75\u305b\u3066\u3001\u516c\u76ca\u4fe1\u8a17\u5236\u5ea6\u3082\u516c\u76ca\u6cd5\u4eba\u5236\u5ea6\u3068\u6574\u5408\u7684\u306a\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u516c\u76ca\u4fe1\u8a17\u7a0e\u5236\u306e\u629c\u672c\u7684\u306a\u898b\u76f4\u3057\u3082\u76db\u308a\u8fbc\u307e\u308c\u3066\u3044\u308b\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u65b0\u305f\u306a\u516c\u76ca\u4fe1\u8a17\u5236\u5ea6<\/strong><\/h4>\n<p>\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u306e\u4e0b\u3001\u793e\u4f1a\u306e\u5909\u5316\u7b49\u306b\u67d4\u8edf\u306b\u5bfe\u5fdc\u3057\u591a\u69d8\u306a\u793e\u4f1a\u7684\u8ab2\u984c\u89e3\u6c7a\u306b\u5411\u3051\u3066\u6c11\u9593\u306e\u529b\u3092\u5f15\u304d\u51fa\u3057\u3066\u3044\u304f\u305f\u3081\u3001\u6628\u5e74\uff15\u6708\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/atarashii_sihonsyugi\/pdf\/ap2023.pdf\" target=\"_blank\" 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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 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