{"id":266301,"date":"2024-08-22T10:20:03","date_gmt":"2024-08-22T01:20:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=266301"},"modified":"2024-08-21T16:17:34","modified_gmt":"2024-08-21T07:17:34","slug":"tax-article-565","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-565\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c130\u56de\u3011\u300c\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u80b2\u6210\u3092\u3081\u3050\u308b\u5236\u5ea6\u6574\u5099\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\u7b2c130\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u80b2\u6210\u3092\u3081\u3050\u308b\u5236\u5ea6\u6574\u5099\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u5c0f\u7551\u3000\u826f\u6674<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u308f\u304c\u56fd\u306b\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3092\u751f\u307f\u80b2\u3066\u308b\u30a8\u30b3\u30b7\u30b9\u30c6\u30e0\u3092\u5275\u51fa\u3057\u3001\u7b2c\uff12\u306e\u5275\u696d\u30d6\u30fc\u30e0\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u30012022\u5e7411\u6708\u306b\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/atarashii_sihonsyugi\/pdf\/sdfyplan2022.pdf\" target=\"_blank\" rel=\"noopener\">\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u80b2\u6210\uff15\u304b\u5e74\u8a08\u753b<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\uff15\u304b\u5e74\u8a08\u753b\u300d\u3068\u3044\u3046\uff09\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u3066\u304b\u3089\uff12\u5e74\u304c\u7d4c\u904e\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p>\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u8d77\u696d\u6570\u30fb\u6295\u8cc7\u984d\u3092\uff15\u5e74\u306710\u500d\uff0810\u4e07\u793e\u30fb10\u5146\u5186\uff09\u306b\u3059\u308b\u3053\u3068\u3092\u76ee\u6a19\u306b\u63b2\u3052\u305f\uff15\u304b\u5e74\u8a08\u753b\u3092\u80cc\u666f\u306b\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3068\u9023\u7d9a\u3057\u3066\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u80b2\u6210\u306b\u5411\u3051\u305f\u591a\u304f\u306e\u7a0e\u5236\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u304d\u305f\u3002<\/p>\n<p>\u76f4\u8fd1\u306e\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u62e1\u5145<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001<span style=\"color: #333399;\">\u2776<\/span>\u767a\u884c\u4f1a\u793e\u81ea\u8eab\u306b\u3088\u308b\u682a\u5f0f\u7ba1\u7406\u30b9\u30ad\u30fc\u30e0\u304c\u5275\u8a2d\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001<span style=\"color: #333399;\">\u2777<\/span>\u5e74\u9593\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u306e\u9650\u5ea6\u984d\u304c\u6700\u5927\u3067\u73fe\u884c\u306e\uff13\u500d\u3068\u306a\u308b3,600\u4e07\u5186\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001<span style=\"color: #333399;\">\u2778<\/span>\u793e\u5916\u9ad8\u5ea6\u4eba\u6750\u3078\u306e\u4ed8\u4e0e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u306e\u62e1\u5145\u7b49<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u65b0\u682a\u4e88\u7d04\u6a29\u306e\u53d6\u5f97\u91d1\u984d\u3082\u7a0e\u5236\u306e\u5bfe\u8c61\u3067\u3042\u308b\u682a\u5f0f\u306e\u53d6\u5f97\u91d1\u984d\u306b\u7b97\u5165\u53ef\u80fd\u3068\u3055\u308c\u305f\u307b\u304b\u3001\u4fe1\u8a17\u3092\u901a\u3058\u305f\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u6295\u8cc7\u304c\u5bfe\u8c61\u5316\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4e8b\u696d\u4f1a\u793e\u3068\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u30aa\u30fc\u30d7\u30f3\u30a4\u30ce\u30d9\u30fc\u30b7\u30e7\u30f3\u4fc3\u9032\u3084\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u51fa\u53e3\u6226\u7565\u306e\u591a\u69d8\u5316\u306e\u89b3\u70b9\u304b\u3089\u3001\u9069\u7528\u671f\u9650\u304c\uff12\u5e74\u9593\u5ef6\u9577\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u30d1\u30fc\u30b7\u30e3\u30eb\u30b9\u30d4\u30f3\u30aa\u30d5\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577<\/strong><\/p>\n<p>\u5927\u4f01\u696d\u767a\u306e\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u5275\u51fa\u3084\u4f01\u696d\u4fa1\u5024\u5411\u4e0a\u306b\u5411\u3051\u305f\u4e8b\u696d\u518d\u7de8\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u3001\u8981\u4ef6\u304c\u898b\u76f4\u3055\u308c\u305f\u4e0a\u3001\u9069\u7528\u671f\u9650\u304c\uff14\u5e74\u9593\u5ef6\u9577\u3055\u308c\u305f\u3002<\/p>\n<\/div>\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\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u5b9f\u884c\u8a08\u753b\u6539\u8a02\u7248\u3067\u306e\u8ab2\u984c\u63d0\u8d77<\/strong><\/h4>\n<p>\u672c\u5e74\uff16\u6708\u306e\u653f\u5e9c\u306e\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/atarashii_sihonsyugi\/pdf\/ap2024.pdf\" target=\"_blank\" rel=\"noopener\">\u65b0\u3057\u3044\u8cc7\u672c\u4e3b\u7fa9\u306e\u30b0\u30e9\u30f3\u30c9\u30c7\u30b6\u30a4\u30f3\u53ca\u3073\u5b9f\u884c\u8a08\u753b 2024\u5e74\u6539\u8a02\u7248<\/a>\u300d\u3067\u306f\u3001\u300c\u6d77\u5916\u6295\u8cc7\u5bb6\u3092\u542b\u3080\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u3078\u306e\u6295\u8cc7\u8cc7\u91d1\u306e\u6d41\u52d5\u5316\u300d\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u300c\u6d77\u5916\u6295\u8cc7\u5bb6\u306e\u5916\u56fd\u7d44\u5408\u54e1\u7279\u4f8b\u7a0e\u5236\u306b\u3064\u3044\u3066\u3001\u6d77\u5916\uff2c\uff30\uff08Limited Partner\uff1a\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\uff09\u304b\u3089\u56fd\u5185\uff27\uff30\uff08General Partner\uff1a\u7121\u9650\u8cac\u4efb\u7d44\u5408\u54e1\uff09\u3078\u306e\u6295\u8cc7\u3092\u4fc3\u3059\u4e0a\u3067\u306e\u7a0e\u5236\u306e\u5728\u308a\u65b9\u7b49\u306b\u3064\u3044\u3066\u3001\u653f\u7b56\u30cb\u30fc\u30ba\u3084\u8ab2\u984c\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u691c\u8a0e\u3092\u884c\u3046\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u6295\u8cc7\u6709\u8cac\u6cd5\u306b\u57fa\u3065\u304f\u7d44\u5408\u306e\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6295\u8cc7\u7d44\u5408\u4e8b\u696d\u306b\u4fc2\u308b\u696d\u52d9\u306e\u57f7\u884c\u3092\u884c\u308f\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u7d44\u5408\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u6301\u5206\u5272\u5408\u304c25\uff05\u672a\u6e80\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u7121\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u3068\u7279\u6b8a\u306e\u95a2\u4fc2\u306e\u3042\u308b\u8005\u3067\u306a\u3044\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2464<\/span>\u3000\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u7d44\u5408\u5951\u7d04\u304c\u306a\u3044\u3068\u3057\u305f\u306a\u3089\u3070\u3001\u56fd\u5185\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u975e\u5c45\u4f4f\u8005\u30fb\u5916\u56fd\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u300c\u4e00\u5b9a\u306e\u8981\u4ef6\u300d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d44\u5408\u5951\u7d04\u306e\u7de0\u7d50\u306e\u65e5\u304b\u3089\u7d99\u7d9a\u3057\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3044\u3063\u305f\u3093\u6e80\u305f\u3055\u306a\u304f\u306a\u3063\u305f\u3089\u518d\u3073\u6e80\u305f\u3057\u3066\u3082\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<\/p>\n<p>\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u8981\u4ef6\u306f\u3001\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u304c\u6295\u8cc7\u7d44\u5408\u306e\u5927\u90e8\u5206\u306e\u6301\u5206\u3092\u4fdd\u6709\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6295\u8cc7\u7d44\u5408\u4e8b\u696d\u306b\u4fc2\u308b\u696d\u52d9\u306e\u57f7\u884c\u306b\u5bfe\u3057\u3066\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u304c\u5c11\u306a\u304b\u3089\u305a\u5f71\u97ff\u529b\u3092\u6709\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u8a2d\u3051\u3089\u308c\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u7279\u4f8b\u9069\u7528\u6295\u8cc7\u7d44\u5408\u306e\u7d44\u5408\u54e1\u304c\u300c\u4ed6\u306e\u7d44\u5408\u300d\u3067\u3042\u308a\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5916\u56fd\u7d44\u5408\u54e1\u304c\u305d\u306e\u300c\u4ed6\u306e\u7d44\u5408\u300d\u306e\u7d44\u5408\u54e1\u3067\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u300c\u4ed6\u306e\u7d44\u5408\u300d\u306e\u7279\u4f8b\u9069\u7528\u6295\u8cc7\u7d44\u5408\u306b\u4fc2\u308b\u6301\u5206\u3082\u5408\u7b97\u3059\u308b\uff08\u63aa\u4ee426\u306e30\u2464\u4e09\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u300c\u4ed6\u306e\u7d44\u5408\u300d\u304c\u300c\u7279\u5b9a\u7d44\u5408\u5951\u7d04\u300d\uff08\u5916\u56fd\u7d44\u5408\u54e1\u306e\u6301\u5206\u5272\u5408\u304c25\uff05\u672a\u6e80\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5916\u56fd\u7d44\u5408\u54e1\u4ee5\u5916\u306e\u8005\u306e\u300c\u7279\u5b9a\u7d44\u5408\u5951\u7d04\u300d\u306b\u4fc2\u308b\u7d44\u5408\u8ca1\u7523\u306b\u4fc2\u308b\u6301\u5206\u5272\u5408\u3092\u9664\u5916\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u63aa\u4ee426\u306e30\u2463\uff09\u3002<\/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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd541\u306e21\u2460\u4e00\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u306e21\u7b2c\uff11\u9805\u7b2c\u4e00\u53f7<\/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>\u6b21\u56de\u306f9\/19\u306b\u63b2\u8f09\u3057\u307e\u3059\u3002<\/p>\n<\/div>\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  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