{"id":266223,"date":"2024-08-08T15:25:13","date_gmt":"2024-08-08T06:25:13","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266223"},"modified":"2024-08-08T15:25:13","modified_gmt":"2024-08-08T06:25:13","slug":"consumption-report-93","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-93\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3057\u3066\u300c\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u300d\u3092\u66f4\u65b0\uff5e\u8907\u6570\u5e74\u3092\u307e\u305f\u3050\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u8a2d\u554f\u307b\u304b\uff11\u554f\u3092\u8ffd\u52a0\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>\u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3057\u3066\u300c\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\u300d\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u8907\u6570\u5e74\u3092\u307e\u305f\u3050\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u95a2\u3059\u308b\u8a2d\u554f\u307b\u304b\uff11\u554f\u3092\u8ffd\u52a0\uff5e<\/strong><\/h5>\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<p>\u4ee4\u548c\uff16\u5e74\uff17\u670826\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u4ee5\u4e0b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\uff09\u306b\u95a2\u3057\u3001\u300c\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u4ee5\u964d\u7248\uff09\u300d\u3092\u66f4\u65b0\u3057\u3001\u8a2d\u554f\uff12\u554f\u3092\u65b0\u8a2d\u3057\u305f\u3002<!--more--><\/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\/pdf\/0024004-026.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u4ee5\u964d\u7248\uff09\uff08\u4ee4\u548c\uff16\u5e74\uff17\u670826\u65e5\u66f4\u65b0\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u8a2d\u554f\u306f\u6b21\u306e\uff12\u554f\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<ul>\n<li>\u554f\u24d4\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0024004-026.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u516c\u55b6\u4f01\u696d\u6cd5\u9069\u7528\u306e\u7279\u5225\u4f1a\u8a08\u306b\u79fb\u884c\u3059\u308b\u969b\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332<\/a>\u300d<\/li>\n<li>\u554f\u24d5\u3000\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0024004-026.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u8907\u6570\u5e74\u3092\u307e\u305f\u3050\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u682a\u5f0f\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u8005\u306a\u3069\u4e00\u822c\u306e\u4e8b\u696d\u8005\u306e\u5b9f\u52d9\u306b\u306f\u554f\u24d5\u306e\u65b9\u304c\u5f71\u97ff\u304c\u5927\u304d\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u554f\u24d5\u304b\u3089\u5148\u306b\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8907\u6570\u5e74\u3092\u307e\u305f\u3050\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\uff08\u554f\u24d5\uff09<\/strong><\/h4>\n<p>\u6bce\u6708\u306e\u4fdd\u5b88\u5951\u7d04\u306e\u3088\u3046\u306b\u4e00\u5b9a\u671f\u9593\u7d99\u7d9a\u3057\u3066\u5f79\u52d9\u63d0\u4f9b\u3092\u884c\u3046\u53d6\u5f15\u306f\u3001\u671f\u9593\u304c\u58f2\u624b\u306e\u8ab2\u7a0e\u671f\u9593\u3092\u307e\u305f\u3050\u5834\u5408\u304c\u3042\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u8ab2\u7a0e\u671f\u9593\u3092\u307e\u305f\u3050\u5834\u5408\u306e\u4ea4\u4ed8\u65b9\u6cd5<\/strong><\/h4>\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 style=\"margin-bottom: 3px;\"><span style=\"color: #666699;\"><strong>\u3014\u539f\u5247\u7684\u306a\u4ea4\u4ed8\u65b9\u6cd5\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u53d6\u5f15\u306e\u671f\u9593\u304c\u58f2\u624b\u306e\u8ab2\u7a0e\u671f\u9593\u3092\u307e\u305f\u3050\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3057\u4ea4\u4ed8\u3059\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266224\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1.png\" alt=\"\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u306b\u3042\u305f\u308a\u3001\uff11\u5186\u672a\u6e80\u306e\u7aef\u6570\u304c\u751f\u3058\u308b\u5834\u5408\u306f\u4e00\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3064\u304d\u7a0e\u7387\u3054\u3068\u306b\u7aef\u6570\u51e6\u7406\u306f\uff11\u56de\u3068\u3044\u3046\u30eb\u30fc\u30eb\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f57\uff09\u304c\u3042\u308b\u304c\u3001\u5de6\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3059\u308b\u5834\u5408\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f125\uff09\u306b\u306f\u305d\u306e\u533a\u5206\u3054\u3068\u306b\u7aef\u6570\u51e6\u7406\u3092\u884c\u3046\uff08\u554f\u24d5\uff09\u3002\" width=\"550\" height=\"212\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1.png 2207w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-1024x395.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-768x296.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-1536x593.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-2048x791.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-1-600x232.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -25px; margin-bottom: 10px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0024004-026.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\u24d5\u3010\u30a4\u30e1\u30fc\u30b8\u3011<\/a>\u304b\u3089\u4e00\u90e8\u629c\u7c8b\u306e\u3046\u3048\u7b46\u8005\u8ffd\u8a18<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong>\u3014\u7c21\u4fbf\u306a\u4ea4\u4ed8\u65b9\u6cd5\u3015<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u58f2\u624b\u3067\u3042\u308b\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u3001\u7d99\u7d9a\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u9650\u308a\u306b\u304a\u3044\u3066\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u308b\u671f\u9593\u3092\u307e\u3068\u3081\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-266225\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2.png\" alt=\"\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u304b\u304b\u308b\u7a0e\u8fbc\u5bfe\u4fa1 \uff08\u7a0e\u629c\u5bfe\u4fa1\uff09\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3057\u306a\u3044\u3002 \" width=\"500\" height=\"176\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2.png 1835w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2-300x105.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2-1024x360.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2-768x270.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2-1536x540.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/08\/toiawase0726_1-2-600x211.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -25px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0024004-026.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\u24d5\u3010\u30a4\u30e1\u30fc\u30b8\u3011<\/a>\u304b\u3089\u4e00\u90e8\u629c\u7c8b\u306e\u3046\u3048\u7b46\u8005\u8ffd\u8a18<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u7c21\u4fbf\u306a\u4ea4\u4ed8\u65b9\u6cd5\u3068\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/strong><\/h4>\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:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30a4\uff09<\/span>\u3000\u58f2\u624b\u306e\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3064\u304d\u3001\u7a4d\u4e0a\u3052\u8a08\u7b97\uff08<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=207\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f119<\/a>\uff09\u3092\u884c\u3046\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u7a4d\u4e0a\u3052\u8a08\u7b97\u3068\u5272\u623b\u3057\u8a08\u7b97\u306e\u4f75\u7528\u306f\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3001\u8a72\u5f53\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u307f\u3092\u5272\u623b\u3057\u8a08\u7b97\u3068\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30ed\uff09<\/span>\u3000\u8cb7\u624b\u306f\u81ea\u3089\u306e\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u5c5e\u3059\u308b\u91d1\u984d\u3092\u3042\u3093\u5206\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u984d\u3092\u7b97\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u30cf\uff09<\/span>\u3000\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u305f\u5f8c\u306b\u8a18\u8f09\u4e8b\u9805\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4fee\u6b63\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u307e\u305f\u671f\u9593\u306e\u4e2d\u9014\u306b\u304a\u3044\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u671f\u9593\u90e8\u5206\u3092\u533a\u5206\u3057\u3066\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u3068\u3057\u3066\u518d\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u4ea4\u4ed8\uff08\u539f\u5247\uff09\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u554f\u24d5\u306b\u3066\u3001\u8ab2\u7a0e\u671f\u9593\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u4ea4\u4ed8\uff08\u539f\u5247\uff09\u3059\u308b\u5834\u5408\u306e\u7aef\u6570\u51e6\u7406\u65b9\u6cd5\u306e\u56f3\u89e3\u304c\u793a\u3055\u308c\u305f\u3053\u3068\u3082\u5b9f\u52d9\u306b\u6709\u7528\u306a\u60c5\u5831\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5730\u65b9\u516c\u55b6\u4f01\u696d\u6cd5\u9069\u7528\u306e\u7279\u5225\u4f1a\u8a08\u306b\u79fb\u884c\u3059\u308b\u969b\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\uff08\u554f\u24d4\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u6982\u8981\u3068\u4e00\u822c\u306e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u7279\u5225\u4f1a\u8a08\u304c\u5730\u65b9\u516c\u55b6\u4f01\u696d\u6cd5\u306e\u898f\u5b9a\u3092\u9069\u7528\u3059\u308b\u7279\u5225\u4f1a\u8a08\u306b\u79fb\u884c\u3059\u308b\u5834\u5408\u3001\u65e7\u7279\u5225\u4f1a\u8a08\u306f\u5ec3\u6b62\u3055\u308c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u306f\u5931\u52b9\u3059\u308b\u3002\u79fb\u884c\u5f8c\u306e\u65b0\u305f\u306a\u7279\u5225\u4f1a\u8a08\u306f\u6539\u3081\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u3092\u884c\u3044\u3001\u767b\u9332\u756a\u53f7\u306e\u4ed8\u756a\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3068\u304d\u3001\u65b0\u305f\u306a\u7279\u5225\u4f1a\u8a08\u3082\u6cd5\u4eba\u306e\u65b0\u898f\u8a2d\u7acb\u306e\u5834\u5408\u3068\u540c\u69d8\u3001\u7279\u5225\u4f1a\u8a08\u306e\u8a2d\u7f6e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\uff08<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=38\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f11<\/a>\uff09\u3002<\/p>\n<p>\u682a\u5f0f\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u8005\u306a\u3069\u4e00\u822c\u306e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u3068\u3057\u3066\u306f\u3001\u4e8b\u52d9\u6240\u306a\u3069\u3067\u5229\u7528\u3059\u308b\u4e0a\u4e0b\u6c34\u9053\u306b\u95a2\u3057\u3001\u3053\u306e\u3088\u3046\u306a\u79fb\u884c\u304c\u3042\u308b\u3068\u3001\u6599\u91d1\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767b\u9332\u756a\u53f7\u306b\u5909\u66f4\u304c\u751f\u305a\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u80cc\u666f<\/strong><\/h4>\n<p>\u7dcf\u52d9\u7701\u306f\u3001\u5730\u65b9\u56e3\u4f53\u304c\u516c\u55b6\u4f01\u696d\u306e\u7d4c\u55b6\u57fa\u76e4\u306e\u5f37\u5316\u3084\u8ca1\u653f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u306e\u5411\u4e0a\u7b49\u306b\u3055\u3089\u306b\u7684\u78ba\u306b\u53d6\u308a\u7d44\u3080\u305f\u3081\u3001\u6c11\u9593\u4f01\u696d\u3068\u540c\u69d8\u306e\u516c\u55b6\u4f01\u696d\u4f1a\u8a08\u3092\u9069\u7528\u3057\u3001\u7d4c\u55b6\u30fb\u8cc7\u7523\u7b49\u306e\u72b6\u6cc1\u306e\u6b63\u78ba\u306a\u628a\u63e1\u3001\u5f3e\u529b\u7684\u306a\u7d4c\u55b6\u7b49\u3092\u5b9f\u73fe\u3059\u308b\u3053\u3068\u3092\u63a8\u9032\u3057\u3066\u3044\u308b\u3002\u3053\u308c\u3092\u53d7\u3051\u3066\u8fd1\u5e74\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u4e0a\u4e0b\u6c34\u9053\u4e8b\u696d\u7b49\u306e\u591a\u304f\u304c\u516c\u55b6\u4f01\u696d\u4f1a\u8a08\u306b\u79fb\u884c\u3057\u3066\u3044\u308b\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/c-zaisei\/kouei_kaikei.html\" target=\"_blank\" rel=\"noopener\">\u516c\u55b6\u4f01\u696d\u4f1a\u8a08\u306e\u9069\u7528<\/a>\u300d<br \/>\n<\/div><\/div>\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;\">\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<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/p><\/p><\/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>\u4ee4\u548c\uff16\u5e74\uff17\u670826\u65e5\u3001\u56fd\u7a0e\u5e81\u306f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u4ee5\u4e0b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\uff09\u306b\u95a2\u3057\u3001\u300c\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u8cea\u554f\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u4ee5\u964d\u7248\uff09\u300d\u3092\u66f4\u65b0\u3057\u3001\u8a2d\u554f\uff12\u554f\u3092\u65b0\u8a2d\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":[370,187,177,167,179,289],"tags":[420,694],"backnumber":[],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-29 22:45:02","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266223"}],"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=266223"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/266223\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=266223"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=266223"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=266223"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=266223"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=266223"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}