{"id":265021,"date":"2024-04-11T10:17:15","date_gmt":"2024-04-11T01:17:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265021"},"modified":"2024-04-10T15:56:17","modified_gmt":"2024-04-10T06:56:17","slug":"consumption-article-234","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-234\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c37\u56de\u3011\u300c\u91d1\u878d\u6a5f\u95a2\u306e\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<span style=\"color: #666699;\">\uff31<\/span><span style=\"font-size: 20px; color: #999999;\">\uff06<\/span><span style=\"color: #cd5c5c;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c37\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u6a5f\u95a2\u306e\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #666699; background-color: #e6f8fa; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h4>\n<p>\u56fd\u7a0e\u5e81\u516c\u8868\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0521-1334-faq.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3057\u3066\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u3054\u8cea\u554f<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0521-1334-faq.pdf#page=34\" target=\"_blank\" rel=\"noopener\">\u554f\u3253<\/a>\uff08\u4ee4\u548c\uff16\u5e74\uff12\u670829\u65e5\u8ffd\u52a0\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u91d1\u878d\u6a5f\u95a2\u306e\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e33\u7b49\u53ca\u3073\u4efb\u610f\u306e\u4e00\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u7b49\u3092\u4f75\u305b\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u300d\u65e8\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001ATM\u5229\u7528\u3067\u306f\u9069\u683c\u8acb\u6c42\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u306a\u3069\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u304c\u7570\u306a\u308a\u3001\u628a\u63e1\u304c\u96e3\u3057\u3044\u305f\u3081\u3001\u6574\u7406\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #800000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u3014\u30dd\u30a4\u30f3\u30c8\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<ul>\n<li><strong>\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3051\u308b\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306fATM\u5229\u7528\u3001\u7a93\u53e3\u5229\u7528\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u5229\u7528\u7b49\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u3063\u3066\u304b\u3089\u5b9f\u52d9\u306b\u5408\u308f\u305b\u3066\u7de9\u548c\u3055\u308c\u305f\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002<\/strong><\/li>\n<li><strong>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u304a\u3051\u308b\u5165\u51fa\u91d1\u660e\u7d30\u7b49\u3084\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\uff09<\/a>\u300d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u8ffd\uff12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u8ffd\uff12\uff0d\uff12<\/a>\u3082\u4f75\u305b\u3066\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0521-1334-faq.pdf#page=2\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3057\u3066\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u3054\u8cea\u554f<\/a>\u300d<\/li>\n<li>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffede6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h4>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3001ATM\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3067\u306e\u5165\u51fa\u91d1\u3084\u632f\u8fbc\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5c11\u984d\u7279\u4f8b<\/strong><\/h4>\n<p>\uff11\u4ef6\u5f53\u305f\u308a\u7a0e\u8fbc\u307f10,000\u5186\u3092\u8d85\u3048\u308b\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306f\u307b\u307c\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u5c11\u984d\u7279\u4f8b\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524753\u306e\uff12\u3001\u6539\u6b63\u4ee4\u9644\u524724\u306e\uff12\u2460\u3001<a 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=192\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f111<\/a>\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u306f\u5fc5\u8981\u306a\u304f\u3001\u5e33\u7c3f\u306e\u8a18\u8f09\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7a93\u53e3\u3001ATM\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306b\u304a\u3051\u308b\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000ATM\u3092\u5229\u7528\u3057\u305f\u5165\u51fa\u91d1\u3084\u632f\u8fbc<\/strong><\/h4>\n<p>ATM\u3092\u5229\u7528\u3057\u305f\u5165\u51fa\u91d1\u3084\u632f\u8fbc\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u5e33\u7c3f\u306b\u4f4f\u6240\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u3082\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_0023012-213.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1\u306b\u3064\u3044\u3066\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u95a2\u9023\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7a93\u53e3\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0<\/strong><\/h4>\n<p>\u539f\u5247\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3068\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5192\u982d\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0521-1334-faq.pdf#page=34\" target=\"_blank\" rel=\"noopener\">\u554f\u3253<\/a>\u306e\u8ffd\u52a0\u306b\u3088\u308a\u3001\u6b21\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3053\u3068\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8981\u4ef6\u3011<\/strong><\/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>\u91d1\u878d\u6a5f\u95a2\u3054\u3068\u306b\u767a\u884c\u3092\u53d7\u3051\u305f\u901a\u5e33\u3084\u5165\u51fa\u91d1\u660e\u7d30\u7b49\u306e\u4fdd\u5b58<\/li>\n<li>\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u304a\u3051\u308b\u4efb\u610f\u306e\u4e00\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u4e0d\u8981<\/strong><\/h4>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306a\u3069\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u632f\u8fbc\u3092\u884c\u3063\u305f\u969b\u306e\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u304c\u63d0\u4f9b\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\uff12\u70b9\u306e\u8981\u8acb\u306b\u3088\u308a\u305d\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u5165\u51fa\u91d1\u660e\u7d30\u7b49\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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:#cd853f;\">\n\t\t<ul>\n<li>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u307f\u306b\u7740\u76ee\u3059\u308c\u3070\u3001\u5370\u5237\u306b\u3088\u308b\u4fdd\u5b58\u3082\u53ef\uff09<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u4fdd\u5b58\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-5.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u554f\uff19<\/a>\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u4e0d\u8981\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u8981\u4ef6\u3082\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u8981\u4ef6\u3011<\/strong><\/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>\u540c\u7a2e\u306e\u624b\u6570\u6599\u3092\u7e70\u308a\u8fd4\u3057\u652f\u6255\u3063\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3002<\/li>\n<li>\u624b\u6570\u6599\u7b49\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u4fc2\u308b\u96fb\u5b50\u30c7\u30fc\u30bf\u304c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u4e0a\u3067\u968f\u6642\u78ba\u8a8d\u53ef\u80fd\u3067\u3042\u308b\u3002<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u30b5\u30a4\u30c8\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u300c\u771f\u5b9f\u6027\u306e\u78ba\u4fdd\u300d\u53ca\u3073\u300c\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u300d\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\uff08\u305f\u3060\u3057\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306e\u5229\u7528\u8005\u304c\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306f\u300c\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u300d\u8981\u4ef6\u306f\u4e0d\u8981\uff08\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u3044\u5408\u308f\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u8ffd\uff12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/0023011-017.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u8ffd\uff12\uff0d\uff12<\/a>\uff09\uff09\u3002<\/li>\n<\/ul>\n<\/div>\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\u300c\u7e70\u308a\u8fd4\u3057\u652f\u6255\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u8981\u4ef6\u304c\u3042\u308b\u306e\u306f\u3001\u4fdd\u5b58\u671f\u9593\u306e\u7d42\u4e86\u306b\u3088\u308a\u904e\u53bb\u30c7\u30fc\u30bf\u306e\u95b2\u89a7\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6700\u65b0\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u30c7\u30fc\u30bf\u306e\u95b2\u89a7\u304c\u3067\u304d\u308c\u3070\u3001\u4efb\u610f\u306e\u4e00\u53d6\u5f15\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3068\u8a00\u3048\u308b\u305f\u3081\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u8caf\u91d1\u5c02\u7528\u306e\u53e3\u5ea7\u3067\u3001\u632f\u8fbc\u306b\u4f7f\u3046\u3053\u3068\u306f\u307b\u3068\u3093\u3069\u306a\u3044\u300d\u3068\u3044\u3046\u53e3\u5ea7\u304b\u3089\u3001\u305f\u307e\u305f\u307e\u632f\u8fbc\u3092\u3057\u305f\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u3000<\/strong><br \/>\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb28\u5e74\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621028\u5e74\u6cd5\u5f8b\u7b2c15\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6539\u6b63\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u653f\u4ee4\uff08\u5e73\u621030\u5e74\u653f\u4ee4\u7b2c135\u53f7\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\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><\/p>\n<\/div>\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>\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306e\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3057\u3066\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u3054\u8cea\u554f\u300d\u306e\u554f\u3253\uff08\u4ee4\u548c\uff16\u5e74\uff12\u670829\u65e5\u8ffd\u52a0\uff09\u306b\u304a\u3044\u3066\u3001\u300c\u91d1\u878d\u6a5f\u95a2\u306e\u5165\u51fa\u91d1\u624b\u6570\u6599\u3084\u632f\u8fbc\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e33\u7b49\u53ca\u3073\u4efb\u610f\u306e\u4e00\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u7b49\u3092\u4f75\u305b\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u300d\u65e8\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u91d1\u878d\u6a5f\u95a2\u306e\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001ATM\u5229\u7528\u3067\u306f\u9069\u683c\u8acb\u6c42\u66f8\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u306a\u3069\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6574\u7406\u3057\u305f\u3044\u306e\u3067\u3059\u304c\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[420,628],"backnumber":[2295],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-06 09:30:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265021"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=265021"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265021\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265021"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265021"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265021"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265021"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265021"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}