{"id":265466,"date":"2024-05-21T11:55:14","date_gmt":"2024-05-21T02:55:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265466"},"modified":"2024-05-21T11:55:29","modified_gmt":"2024-05-21T02:55:29","slug":"property-report-44","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-report-44\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u300c\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u56fd\u7a0e\u5e81HP\u3067\u516c\u8868\u3055\u308c\u308b\uff5e\u4f4e\u5c64\u30fb\u4e8c\u4e16\u5e2f\u306e\u5224\u5b9a\u3084\u4e00\u68df\u6240\u6709\u3001\u8cb8\u4ed8\u7269\u4ef6\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7d39\u4ecb\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u304c\u56fd\u7a0e\u5e81HP\u3067\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4f4e\u5c64\u30fb\u4e8c\u4e16\u5e2f\u306e\u5224\u5b9a\u3084\u4e00\u68df\u6240\u6709\u3001\u8cb8\u4ed8\u7269\u4ef6\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u7d39\u4ecb\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\uff15\u670820\u65e5\u3001\u672c\u5e74\u304b\u3089\u9069\u7528\u958b\u59cb\u3055\u308c\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hyoka\/231004\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066<\/a>\u300d\u3001\u3044\u308f\u3086\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u8a55\u4fa1\u901a\u9054\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u516812\u554f\uff09\u3092\u516c\u8868\u3057\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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\/law\/joho-zeikaishaku\/hyoka\/231013\/02.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u306b\u3064\u3044\u3066\uff08\u60c5\u5831\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u672c\uff31\uff06\uff21\u306e\u5185\u5bb9\uff08\u30bf\u30a4\u30c8\u30eb\uff09\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3002<\/p>\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<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u554f\uff11\u3000\u65b0\u3057\u3044\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\uff08\u3044\u308f\u3086\u308b\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u554f\uff12 \u300c\u533a\u5206\u6240\u6709\u88dc\u6b63\u7387\u300d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\u3000\u65b0\u3057\u3044\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u554f\uff14\u3000\u300c\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u300d\u304b\u3089\u9664\u304b\u308c\u308b\u300c\u5730\u968e\u3092\u9664\u304f\u968e\u6570\u304c\uff12\u4ee5\u4e0b\u306e\u3082\u306e\u300d\u7b49\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u554f\uff15\u3000\u8a55\u4fa1\u4e56\u96e2\u7387\u3092\u6c42\u3081\u308b\u7b97\u5f0f\u306b\u304a\u3051\u308b\u5404\u6307\u6570\uff08\u7bc9\u5e74\u6570\u7b49\uff09\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff16\u3000\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u5b58\u3059\u308b\u5404\u6238\uff08\u5ba4\uff09\u306e\u5168\u3066\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff17\u3000\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\u300d\u53ca\u3073\u300c\u8cb8\u5bb6\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u554f\uff18\u3000\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u4fc2\u308b\u6577\u5730\u5229\u7528\u6a29\u304c\u501f\u5730\u6a29\u3067\u3042\u308b\u5834\u5408\u306e\u5e95\u5730\uff08\u8cb8\u5b85\u5730\uff09\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff19\u3000\u672c\u901a\u9054\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u3001\u8a55\u4fa1\u57fa\u672c\u901a\u9054\uff16\u9805\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u3059\u304b\u3002<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u554f10\u3000\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u3010\u5177\u4f53\u4f8b\uff11\uff1a\u6577\u5730\u5229\u7528\u6a29\u304c\u6577\u5730\u6a29\u3067\u3042\u308b\u5834\u5408\uff08\u767b\u8a18\u7c3f\u4e0a\u3001\u6577\u5730\u6a29\u306e\u8868\u793a\u304c\u3042\u308b\u5834\u5408\uff09\u3011<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=19\" target=\"_blank\" rel=\"noopener\">\u554f11\u3000\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=19\" target=\"_blank\" rel=\"noopener\">\u3010\u5177\u4f53\u4f8b\uff12\uff1a\u6577\u5730\u5229\u7528\u6a29\u304c\u6577\u5730\u6a29\u3067\u306a\u3044\u5834\u5408\uff08\u767b\u8a18\u7c3f\u4e0a\u3001\u6577\u5730\u6a29\u306e\u8868\u793a\u304c\u306a\u3044\u5834\u5408\uff09\u2460\u3011<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\u554f12\u3000\u5177\u4f53\u7684\u306a\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/a><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\u3010\u5177\u4f53\u4f8b\uff13\uff1a\u6577\u5730\u5229\u7528\u6a29\u304c\u6577\u5730\u6a29\u3067\u306a\u3044\u5834\u5408\uff08\u767b\u8a18\u7c3f\u4e0a\u3001\u6577\u5730\u6a29\u306e\u8868\u793a\u304c\u306a\u3044\u5834\u5408\uff09\u2461\u3011<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u672c\u8a55\u4fa1\u901a\u9054\u306b\u3064\u3044\u3066\u306f\u65e2\u306b\u6628\u5e74\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u8da3\u65e8\u8aac\u660e\uff08\u60c5\u5831\uff09<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u4f4e\u5c64\u306e\u96c6\u5408\u4f4f\u5b85\u3084\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306f\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u3067\u306f\u3053\u306e\u90e8\u5206\u306b\u95a2\u3057\u3001\u672c\u8a55\u4fa1\u901a\u9054\u5185\u306e<span style=\"color: #333399;\">\u300c\u5730\u968e\u3092\u9664\u304f\u968e\u6570\u304c\uff12\u4ee5\u4e0b\u306e\u3082\u306e\u300d<\/span>\u53ca\u3073<span style=\"color: #800000;\">\u300c\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5c02\u6709\u90e8\u5206\u4e00\u5ba4\u306e\u6570\u304c\uff13\u4ee5\u4e0b\u3067\u3042\u3063\u3066\u305d\u306e\u5168\u3066\u3092\u533a\u5206\u6240\u6709\u8005\u7b49\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3082\u306e\u300d<\/span>\u306e\u5224\u5b9a\u306b\u4fc2\u308b\u3088\u308a\u8a73\u7d30\u306a\u4f8b\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u554f\uff14<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u5b58\u3059\u308b\u5404\u6238\uff08\u5ba4\uff09\u306e\u5168\u3066\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3059\u306a\u308f\u3061\u3001\u533a\u5206\u6240\u6709\u8005\u304c\u300c\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u5b58\u3059\u308b\u5168\u3066\u306e\u5c02\u6709\u90e8\u5206\u300d\u53ca\u3073\u300c\u4e00\u68df\u306e\u533a\u5206\u6240\u6709\u5efa\u7269\u306e\u6577\u5730\u300d\uff08\u5168\u3066\u306e\u5c02\u6709\u90e8\u5206\u306b\u4fc2\u308b\u6577\u5730\u5229\u7528\u6a29\uff09\u306e\u3044\u305a\u308c\u3082\u5358\u72ec\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u8a55\u4fa1\u65b9\u6cd5\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff16<\/a>\uff09\u3084\u3001\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u300c\u8cb8\u5bb6\u5efa\u4ed8\u5730\u300d\u53ca\u3073\u300c\u8cb8\u5bb6\u300d\u306e\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u3001\u672c\u8a55\u4fa1\u901a\u9054\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4fa1\u984d\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/05.htm#a-26\" target=\"_blank\" rel=\"noopener\">\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u905426\u300a\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1\u300b<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/03\/01.htm#a-93\" target=\"_blank\" rel=\"noopener\">93\u300a\u8cb8\u5bb6\u306e\u8a55\u4fa1\u300b<\/a>\u3092\u305d\u308c\u305e\u308c\u9069\u7528\u3059\u308b\u898b\u89e3\u304c\u793a\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff17<\/a>\uff09\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u554f10<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\u554f12<\/a>\u306b\u304b\u3051\u3066\u306f\u3001\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u3057\u305f\u8a55\u4fa1\u65b9\u6cd5\u304c\u3001\u672c\u8a55\u4fa1\u901a\u9054\u9069\u7528\u6642\u306b\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3078\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u306a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hyoka\/annai\/1470-17.htm\" target=\"_blank\" rel=\"noopener\">\u8a08\u7b97\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u4f8b<\/a>\u3068\u3068\u3082\u306b\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a55\u4fa1\u65b9\u6cd5\u306e\u6982\u8981\u3092\u8aac\u660e\u3059\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u554f\uff11<\/a>\u306b\u306f\u3001\u4e0b\u8a18\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\u3082\u642d\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u30d5\u30ed\u30fc\u30c1\u30e3\u30fc\u30c8\uff08\u6982\u8981\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=5\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-265467\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/05\/manshonqa1-1.png\" alt=\"\" width=\"1561\" height=\"2201\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/05\/manshonqa1-1.png 1561w, 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hyoka\/231013\/pdf\/02.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\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>\u672c\u8a8c\u3067\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3001\uff15\u670830\u65e5\u516c\u958b\u53f7\u3088\u308a\u672c\u8a55\u4fa1\u901a\u9054\u306b\u95a2\u3059\u308b\u89e3\u8aac\u8a18\u4e8b\u3092\u63b2\u8f09\u3057\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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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f\uff15\u670820\u65e5\u3001\u672c\u5e74\u304b\u3089\u9069\u7528\u958b\u59cb\u3055\u308c\u305f\u300c\u5c45\u4f4f\u7528\u306e\u533a\u5206\u6240\u6709\u8ca1\u7523\u306e\u8a55\u4fa1\u306b\u3064\u3044\u3066\u300d\u3001\u3044\u308f\u3086\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u8a55\u4fa1\u901a\u9054\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u516812\u554f\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,194,289],"tags":[160,525,461],"backnumber":[],"series":[2322],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-14 21:09:00","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265466"}],"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=265466"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265466\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265466"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265466"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}