{"id":267554,"date":"2025-01-06T15:20:30","date_gmt":"2025-01-06T06:20:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267554"},"modified":"2025-01-06T15:20:30","modified_gmt":"2025-01-06T06:20:30","slug":"corporation-report-205","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-205\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u7b49\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\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>\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306e\u5ef6\u9577\u30fb\u62e1\u5145\u7b49<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<br \/>\n<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff16\u5e7412\u670827\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u95a2\u9023\u7a0e\u5236\u3068\u3057\u3066<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u53ca\u3073\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u7387\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-203\/\" target=\"_blank\" rel=\"noopener\">\u65e2\u5831\u306e\u3068\u304a\u308a<\/a>\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u304c\u5bfe\u8c61\u306e\u4e00\u90e8\u898b\u76f4\u3057\u3068\u3068\u3082\u306b\uff12\u5e74\u5ef6\u9577\u3055\u308c\u305f\u4ed6\u3001\u4ee4\u548c\uff17\u5e74\uff13\u670831\u65e5\u306b\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u5404\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4e0b\u8a18\u306e\u6539\u6b63\u6848\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u53ca\u3073\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u7387\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-203\/\" target=\"_blank\" rel=\"noopener\">\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u53ca\u3073\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u7387\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\uff5e\u300d<br \/>\n<\/div><\/div>\n<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305a<strong>\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong>\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\uff0830\uff05\uff09\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff08\uff17\uff05\uff09\uff08\u63aa\u6cd542\u306e\uff16\uff09\uff09\u306f\u3001\u4e00\u90e8\u898b\u76f4\u3057\u3068\u3068\u3082\u306b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u3092\u524d\u63d0\u306b\u3001\u307f\u306a\u3057\u5927\u4f01\u696d\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u5927\u898f\u6a21\u6cd5\u4eba\u306e\u6709\u3059\u308b\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u304b\u3089\u3001\u300c\u305d\u306e\u5224\u5b9a\u5bfe\u8c61\u3067\u3042\u308b\u6cd5\u4eba\u304c\u8fb2\u5730\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u8fb2\u5730\u6240\u6709\u9069\u683c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u4e00\u5b9a\u306e\u627f\u8a8d\u4f1a\u793e\uff08\u8fb2\u6797\u6f01\u696d\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u6295\u8cc7\u306e\u5186\u6ed1\u5316\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u627f\u8a8d\u4f1a\u793e\u306e\u3046\u3061\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3001\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u8fb2\u696d\u5354\u540c\u7d44\u5408\u9023\u5408\u4f1a\u3001\u8fb2\u6797\u4e2d\u592e\u91d1\u5eab\u53c8\u306f\u682a\u5f0f\u4f1a\u793e\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u304c\u305d\u306e\u7dcf\u682a\u4e3b\u306e\u8b70\u6c7a\u6a29\u306e\u904e\u534a\u6570\u3092\u6709\u3057\u3066\u3044\u308b\u3082\u306e\uff09\u304c\u305d\u306e\u8fb2\u5730\u6240\u6709\u9069\u683c\u6cd5\u4eba\u306e\u767a\u884c\u6e08\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u306e\u7dcf\u6570\u53c8\u306f\u7dcf\u984d\u306e50\uff05\u3092\u8d85\u3048\u308b\u6570\u53c8\u306f\u91d1\u984d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u682a\u5f0f\u53c8\u306f\u51fa\u8cc7\u300d\u304c\u9664\u5916\u3055\u308c\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2460\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=15\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267573 size-full\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1.png\" alt=\"\" width=\"2427\" height=\"1526\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1.png 2427w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-300x189.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-1024x644.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-768x483.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-1536x966.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-2048x1288.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-1-600x377.png 600w\" sizes=\"(max-width: 2427px) 100vw, 2427px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\" target=\"_blank\" rel=\"noopener\">No.5433\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6b21\u306b<strong>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong>\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\uff08\u5373\u6642\u511f\u5374\uff09\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff08\uff17\uff05\u53c8\u306f10\uff05\uff09\uff08\u63aa\u6cd542\u306e12\u306e\uff14\uff09\uff09\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u4ed6\u3001\u4e0b\u8a18\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u3002<br \/>\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u58f2\u4e0a\u9ad8100\u5104\u5186\u8d85\u3092\u76ee\u6307\u3059\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\uff22\u985e\u578b\u306e\u62e1\u5145\u7248\u300d\u3092\u65b0\u8a2d\u3059\u308b\uff08\u7d4c\u55b6\u898f\u6a21\u62e1\u5927\u8a2d\u5099\u3068\u3057\u3066\u65e2\u5b58\u306e\u5bfe\u8c61\u8a2d\u5099\u306b\u300c\u5efa\u7269\u300d\u3092\u8ffd\u52a0\uff08\u53d6\u5f97\u4fa1\u984d1,000\u4e07\u5186\u4ee5\u4e0a\uff0c\u8cc3\u4e0a\u3052\u8981\u4ef6\u3042\u308a\uff0c\u7279\u5225\u511f\u5374\u738715\uff05\u53c8\u306f25\uff05\u3001\u7a0e\u984d\u63a7\u9664\u7387\uff11\uff05\u53c8\u306f\uff12\uff05\uff09\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\uff21\u985e\u578b\uff08\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\uff09\u306b\u4fc2\u308b\u751f\u7523\u6027\u306e\u6307\u6a19\u306b\u3064\u3044\u3066\u3001\u5358\u4f4d\u6642\u9593\u5f53\u305f\u308a\u751f\u7523\u91cf\u3001\u6b69\u7559\u307e\u308a\u7387\u53c8\u306f\u6295\u5165\u30b3\u30b9\u30c8\u524a\u6e1b\u7387\u306e\u3044\u305a\u308c\u304b\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\uff22\u985e\u578b\uff08\u53ce\u76ca\u529b\u5f37\u5316\u8a2d\u5099\uff09\u306b\u5fc5\u8981\u306a\u6295\u8cc7\u5229\u76ca\u7387\u306b\u3064\u3044\u3066\u3001\u5e74\u5e73\u5747\uff17\uff05\u4ee5\u4e0a\uff08\u73fe\u884c\uff1a\uff15\uff05\u4ee5\u4e0a\uff09\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u30c7\u30b8\u30bf\u30eb\u5316\u8a2d\u5099\uff08\u9060\u9694\u64cd\u4f5c\u3001\u53ef\u8996\u5316\u53c8\u306f\u81ea\u52d5\u5236\u5fa1\u5316\u306b\u95a2\u3059\u308b\u6295\u8cc7\u8a08\u753b\u306b\u8a18\u8f09\u3055\u308c\u305f\u6295\u8cc7\u306e\u76ee\u7684\u3092\u9054\u6210\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u8a2d\u5099\uff09\u3092\u9069\u7528\u304b\u3089\u9664\u5916\u3059\u308b\uff08\u3044\u308f\u3086\u308b\uff23\u985e\u578b\u306e\u5ec3\u6b62\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u6697\u53f7\u8cc7\u7523\u30de\u30a4\u30cb\u30f3\u30b0\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u8a2d\u5099\u3092\u9069\u7528\u304b\u3089\u9664\u5916\u3059\u308b<span style=\"font-size: 12px;\">\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/explanation\/PDF\/p0282-0441.pdf#page=68\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63<\/a>\u3067\u306f\u300c\u6697\u53f7\u8cc7\u7523\u30de\u30a4\u30cb\u30f3\u30b0\u696d\u306e\u7528\u306b\u4f9b\u3059\u308b\u8a2d\u5099\uff08<span style=\"border-bottom: solid 1px #B22222;\">\u4e3b\u8981\u306a\u4e8b\u696d\u3067\u3042\u308b\u3082\u306e\u3092\u9664\u304f<\/span>\uff09\u300d\u304c\u9069\u7528\u304b\u3089\u9664\u5916\u3055\u308c\u3066\u3044\u305f\uff09<\/span>\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2461\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=4\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267573 size-full\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-2.png\" alt=\"\" width=\"2427\" height=\"1526\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2462\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=5\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267573 size-full\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-3.png\" alt=\"\" width=\"2427\" height=\"1526\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\" rel=\"noopener\">No.5434\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d<\/div><\/div>\n<p>\u307e\u305f\u3001<strong>\u4e2d\u5c0f\u4f01\u696d\u9632\u707d\u30fb\u6e1b\u707d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<\/strong>\uff08\u7279\u5b9a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a2d\u5099\u7b49\u306e\u7279\u5225\u511f\u5374\uff0816\uff05\uff09\uff08\u63aa\u6cd544\u306e\uff12\uff09\uff09\u306f\u3001\u5bfe\u8c61\u8cc7\u7523\u304b\u3089\u300c\u611f\u67d3\u75c7\u306e\u767a\u751f\u304c\u4e8b\u696d\u6d3b\u52d5\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306e\u8efd\u6e1b\u306b\u8cc7\u3059\u308b\u6a5f\u80fd\u3092\u6709\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u30b5\u30fc\u30e2\u30b0\u30e9\u30d5\u30a3\u88c5\u7f6e\uff09\u300d\u3092\u9664\u5916\u3057\u305f\u4e0a\u3067\u3001\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2463\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=17\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267573 size-full\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-4.png\" alt=\"\" width=\"2427\" height=\"1526\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/antei\/bousai\/download\/keizokuryoku\/bousaizeisei_yoryo.pdf\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u9632\u707d\u30fb\u6e1b\u707d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u7279\u5b9a\u4e8b\u696d\u7d99\u7d9a\u529b\u5f37\u5316\u8a2d\u5099\u7b49\u306e\u7279\u5225\u511f\u5374\u5236\u5ea6\uff09\u306e\u904b\u7528\u306b\u4fc2\u308b\u5b9f\u65bd\u8981\u9818\u3010\u4ee4\u548c\uff15\u5e74\uff13\u670831\u65e5\u7248\u3011<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6700\u5f8c\u306b\u5148\u7aef\u8a2d\u5099\u7b49\u5c0e\u5165\u8a08\u753b\u306e\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u5bfe\u3059\u308b\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\uff08\u5730\u6cd5\u964415\u32b9\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u8cc7\u7523\u3092\u300c\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5f15\u4e0a\u3052\u306e\u65b9\u91dd\u3092\u4f4d\u7f6e\u3065\u3051\u305f\u540c\u8a08\u753b\u306b\u57fa\u3065\u304d\u53d6\u5f97\u3059\u308b\u4e00\u5b9a\u306e\u6a5f\u68b0\u30fb\u88c5\u7f6e\u7b49\u300d\u306b<span style=\"border-bottom: solid 1px #B22222;\">\u9650\u5b9a<\/span>\u3057\uff08\u73fe\u884c\u306f\u8cc3\u4e0a\u3052\u65b9\u91dd\u8868\u660e\u306b\u3088\u308a\u8efd\u6e1b\u306e\u4e0a\u4e57\u305b\uff09\u3001\u8efd\u6e1b\u5272\u5408\u306e\u898b\u76f4\u3057\u3092\u884c\u3063\u305f\u4e0a\u3067\u3001\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff19\u5e74\uff13\u670831 \u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3010\u53c2\u8003\u56f3\u2464\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=10\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267573 size-full\" title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/01\/R7taiko-setsubi1-5.png\" alt=\"\" width=\"2427\" height=\"1526\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2025\/zeisei_fy2024\/zeiseikaiseigaiyou2025.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4e2d\u5c0f\u4f01\u696d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.chusho.meti.go.jp\/keiei\/seisansei\/index.html\" target=\"_blank\" rel=\"noopener\">\u5148\u7aef\u8a2d\u5099\u7b49\u5c0e\u5165\u5236\u5ea6\u306b\u3088\u308b\u652f\u63f4<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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        \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\u5e7412\u670827\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u3067\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u95a2\u9023\u7a0e\u5236\u3068\u3057\u3066\u65e2\u5831\u306e\u3068\u304a\u308a\u4e2d\u5c0f\u4f01\u696d\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387\u304c\u5bfe\u8c61\u306e\u4e00\u90e8\u898b\u76f4\u3057\u3068\u3068\u3082\u306b\uff12\u5e74\u5ef6\u9577\u3055\u308c\u305f\u4ed6\u3001\u4ee4\u548c\uff17\u5e74\uff13\u670831\u65e5\u306b\u9069\u7528\u671f\u9650\u3092\u8fce\u3048\u308b\u5404\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u4e0b\u8a18\u306e\u6539\u6b63\u6848\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[494,483,2349,454],"backnumber":[],"series":[2377],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 12:44:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267554"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=267554"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267554\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267554"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267554"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267554"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267554"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267554"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}