{"id":268152,"date":"2025-03-13T10:14:22","date_gmt":"2025-03-13T01:14:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268152"},"modified":"2026-03-13T18:38:42","modified_gmt":"2026-03-13T09:38:42","slug":"financial-accounting-article-94","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/financial-accounting-article-94\/","title":{"rendered":"2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805\u3000\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4f1a\u8a08\u51e6\u7406\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u53f2\u5f69\u76e3\u67fb\u6cd5\u4eba\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u897f\u7530\u3000\u53cb\u6d0b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u9023\u8f09\u306e\u76ee\u6b21\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2162\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: 15px;\">2024\u5e7412\u670827\u65e5\u306b\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u305f\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u30012026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5275\u8a2d\u304c\u660e\u8a18\u3055\u308c\u30012025\u5e74\uff12\u6708\uff14\u65e5\u306b\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5c0e\u5165\u3092\u76db\u308a\u8fbc\u3093\u3060\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u304c\u56fd\u4f1a\u306b\u63d0\u51fa\u3055\u308c\u305f\u3002<\/p>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5c0e\u5165\u304c\u76db\u308a\u8fbc\u307e\u308c\u305f\u7a0e\u5236\u6539\u6b63\u6cd5\u6848\u304c2025\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u56fd\u4f1a\u3067\u6210\u7acb\u3057\u305f\u5834\u5408\u306b\u306f\u30012025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u304b\u3089\u3001\u5f53\u8a72\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u8003\u616e\u3057\u3066\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u7b97\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u30012025\u5e74\uff13\u670831\u65e5\u306b\u6c7a\u7b97\u65e5\u3092\u8fce\u3048\u308b\u4f01\u696d\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u53d6\u6271\u3044\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u30012025\u5e74\uff12\u670820\u65e5\u306bASBJ\u3088\u308a\u300c\u88dc\u8db3\u6587\u66f8\u300c2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u308b\u4e88\u5b9a\u306e\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u88dc\u8db3\u6587\u66f8\u300d\u3068\u3044\u3046\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"ASBJ\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.asb-j.jp\/jp\/supplementary_documents\/y2025\/2025-0220.html\" target=\"_blank\" rel=\"noopener\">\u88dc\u8db3\u6587\u66f8\u300c2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5275\u8a2d\u3055\u308c\u308b\u4e88\u5b9a\u306e\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u7a0e\u52b9\u679c\u4f1a\u8a08\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u306e\u516c\u8868<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u306e\u305f\u3081\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u3044\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>2026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u89e3\u6d88\u3059\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u524d\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u3001<span style=\"color: #b22222;\">\u2461<\/span>2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u89e3\u6d88\u3059\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff09\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e<\/strong><\/h4>\n<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u308b\u3002<!--more--><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<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\uff1d\uff08\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\uff0d\u57fa\u790e\u63a7\u9664\u984d500\u4e07\u5186\uff09\u00d7\uff14\uff05\uff0d\u7a0e\u984d\u63a7\u9664<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u57fa\u6e96\u6cd5\u4eba\u7a0e\u984d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u306a\u3044\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u4eba\u7a0e\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li>\u6240\u5f97\u7a0e\u984d\u63a7\u9664<\/li>\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/li>\n<li>\u5206\u914d\u6642\u8abf\u6574\u5916\u56fd\u7a0e\u76f8\u5f53\u984d\u63a7\u9664<\/li>\n<li>\u4eee\u88c5\u7d4c\u7406\u306b\u57fa\u3065\u304f\u904e\u5927\u7533\u544a\u306e\u5834\u5408\u306e\u66f4\u6b63\u306b\u4f34\u3046\u6cd5\u4eba\u7a0e\u984d\u63a7\u9664<\/li>\n<li>\u6226\u7565\u5206\u91ce\u56fd\u5185\u751f\u7523\u4fc3\u9032\u7a0e\u5236\u306e\u3046\u3061\u7279\u5b9a\u7523\u696d\u7af6\u4e89\u529b\u57fa\u76e4\u5f37\u5316\u5546\u54c1\u306b\u4fc2\u308b\u63aa\u7f6e\u306e\u7a0e\u984d\u63a7\u9664\u53ca\u3073\u540c\u63aa\u7f6e\u306b\u4fc2\u308b\u901a\u7b97\u6cd5\u4eba\u306e\u4eee\u88c5\u7d4c\u7406\u306b\u57fa\u3065\u304f\u904e\u5927\u7533\u544a\u306e\u5834\u5408\u7b49\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u52a0\u7b97<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u7a0e\u984d\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/span><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#b22222;\">\n\t\t<ul>\n<li>\u5916\u56fd\u7a0e\u984d\u63a7\u9664<\/li>\n<li>\u5206\u914d\u6642\u8abf\u6574\u5916\u56fd\u7a0e\u76f8\u5f53\u984d\u63a7\u9664<\/li>\n<li>\u63a7\u9664\u5bfe\u8c61\u6240\u5f97\u7a0e\u984d\u7b49\u76f8\u5f53\u984d\u63a7\u9664<\/li>\n<li>\u4eee\u88c5\u7d4c\u7406\u306b\u57fa\u3065\u304f\u904e\u5927\u7533\u544a\u306e\u5834\u5408\u306e\u66f4\u6b63\u306b\u4f34\u3046\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u984d\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\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: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-268154\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-1.png\" alt=\"\" width=\"550\" height=\"80\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-1.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-1-300x44.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" 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href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268155\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2.png\" alt=\"\" width=\"2527\" height=\"1107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2.png 2527w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-300x131.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-1024x449.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-768x336.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-1536x673.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-2048x897.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-2-600x263.png 600w\" sizes=\"(max-width: 2527px) 100vw, 2527px\" \/><\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u25ce\u6771\u4eac\u90fd\u3067\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u300c\u4e0d\u300d\u9069\u7528\u6cd5\u4eba\u306e\u5834\u5408<\/strong><\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268267\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1.png\" alt=\"\" width=\"2523\" height=\"1127\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1.png 2523w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-300x134.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-1024x457.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-768x343.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-1536x686.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-2048x915.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-3-1-600x268.png 600w\" sizes=\"(max-width: 2523px) 100vw, 2523px\" \/><\/a><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2025\/3\/21\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u6587\u5b57<\/span>\u306e<span style=\"color: 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#ff0000;\">\u300c2027\u5e74\uff13\u6708\u671f\u4ee5\u964d\uff0f\u6539\u6b63\u5f8c\u300d<\/span>\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u306f\u300c2026\u5e74\uff13\u6708\u671f\uff0f\u6539\u6b63\u5f8c\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6ce8\u8a18<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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line-height:25px;-moz-border-radius: 5px; border-radius: 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id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2163\u3000\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">2025\u5e74\uff13\u6708\u671f\u6c7a\u7b97\u306b\u304a\u3051\u308b\u7559\u610f\u3059\u3079\u304d\u7a0e\u5236\u6539\u6b63\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\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<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #b22222;\"><strong>\u6539\u6b63\u5185\u5bb9<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: 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3px;\"><strong>\uff15\u3000\u7b2c\u4e09\u8005\u4fdd\u6709\u306e\u6697\u53f7\u8cc7\u7523\u306e\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d\uff13 \u6cd5\u4eba\u8ab2\u7a0e\uff08\uff11\uff09\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5f37\u5316\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8cc3\u4e0a\u3052\u8981\u4ef6\u7b49<\/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;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u5927\u4f01\u696d<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3000\u7269\u4fa1\u9ad8\u306b\u8ca0\u3051\u306a\u3044\u8cc3\u4e0a\u3052\u306e\u727d\u5f15\u5f79\u3067\u3042\u308a\u3001\u3088\u308a\u9ad8\u3044\u8cc3\u4e0a\u3052\u3078\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u5f37\u5316\u3059\u308b\u305f\u3081\u3001\uff13\uff05\u306e\u8cc3\u4e0a\u3052\u7387\u306e\u8981\u4ef6\u306f\u7dad\u6301\u3057\u3064\u3064\u3001\u6bb5\u968e\u7684\u306b\uff17\uff05\u307e\u3067\u306e\u3001\u3055\u3089\u306b\u9ad8\u3044\u8cc3\u4e0a\u3052\u7387\u306e\u8981\u4ef6\u3092\u5275\u8a2d\u3002<\/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;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e2d\u5805\u4f01\u696d<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3000\u65b0\u305f\u306b\u300c\u4e2d\u5805\u4f01\u696d\u300d\u67a0\uff08\u5f93\u6765\u306e\u5927\u4f01\u696d\u306e\u3046\u3061\u5f93\u696d\u54e1\u6570\u304c2,000\u4eba\u4ee5\u4e0b\u306e\u4f01\u696d\uff09\u3092\u5275\u8a2d\u3002\u5730\u57df\u306e\u826f\u8cea\u306a\u96c7\u7528\u3092\u652f\u3048\u308b\u4e2d\u5805\u4f01\u696d\u306b\u3082\u8cc3\u4e0a\u3052\u3057\u3084\u3059\u3044\u74b0\u5883\u3092\u6574\u5099\u3059\u308b\u305f\u3081\u3001\uff13\uff05\u30fb\uff14\uff05\u306e\u8cc3\u4e0a\u3052\u8981\u4ef6\u3092\u8a2d\u5b9a\u3002<\/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;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u4e2d\u5c0f\u4f01\u696d<\/span><\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3000\u8cc3\u4e0a\u3052\u306e\u88fe\u91ce\u3092\u4e00\u5c64\u5e83\u3052\u308b\u305f\u3081\u3001\u8d64\u5b57\u306e\u4e2d\u5c0f\u4f01\u696d\u306b\u3082\u8cc3\u4e0a\u3052\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u306a\u308b\u3088\u3046\u3001\u7e70\u8d8a\u63a7\u9664\u63aa\u7f6e\u3092\u5275\u8a2d\u3002\u8cc3\u4e0a\u3052\u7387\u306e\u8981\u4ef6\uff081.5\uff05\u30012.5\uff05\uff09\u53ca\u3073\u63a7\u9664\u7387\u306f\u7dad\u6301\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6559\u80b2\u8a13\u7df4\u8cbb<\/strong><\/h4>\n<p>\u4eba\u6750\u6295\u8cc7\u3084\u50cd\u304d\u3084\u3059\u3044\u8077\u5834\u3065\u304f\u308a\u3078\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3092\u4ed8\u4e0e\u3059\u308b\u305f\u3081\u3001\u6559\u80b2\u8a13\u7df4\u8cbb\u3092\u5897\u3084\u3059\u4f01\u696d\u3078\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u8981\u4ef6\u3092\u7de9\u548c\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u5b50\u80b2\u3066\u3068\u306e\u4e21\u7acb\u652f\u63f4\u3084\u5973\u6027\u6d3b\u8e8d\u652f\u63f4\u306b\u7a4d\u6975\u7684\u306a\u4f01\u696d\u3078\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u304c\u5275\u8a2d\u3055\u308c\u305f\uff08\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d\uff13 \u6cd5\u4eba\u8ab2\u7a0e\uff08\uff11\uff09\u8cc3\u4e0a\u3052\u4fc3\u9032\u7a0e\u5236\u306e\u5f37\u5316\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6539\u6b63\u524d\u5f8c\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6539\u6b63\u524d\u3068\u6539\u6b63\u5f8c\u306e\u6982\u8981\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=6\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268157\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4.png\" alt=\"\" width=\"1552\" height=\"1082\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4.png 1552w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4-300x209.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4-1024x714.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4-768x535.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4-1536x1071.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-4-600x418.png 600w\" sizes=\"(max-width: 1552px) 100vw, 1552px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=6\" target=\"_blank\" rel=\"noopener\">P.5<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u9069\u683c\u8981\u4ef6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u30b9\u30bf\u30fc\u30c8\u30a2\u30c3\u30d7\u306e\u4eba\u6750\u7372\u5f97\u529b\u5411\u4e0a\u306e\u305f\u3081\u3001\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u5229\u7528\u304c\u3057\u3084\u3059\u3044\u3088\u3046\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5e74\u9593\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u306e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052<\/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-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8a2d\u7acb\u306e\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u304c\uff15\u5e74\u672a\u6e80\u306e\u682a\u5f0f\u4f1a\u793e\u304c\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\uff08\u4e0a\u5834\u4f1a\u793e\u3001\u975e\u4e0a\u5834\u4f1a\u793e\u3044\u305a\u308c\u3082\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3000\u4e0a\u96502,400\u4e07\u5186\/\u5e74\u3078\u306e\u5f15\u4e0a\u3052\uff08\uff1d\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u3092\uff12\u3067\u9664\u3057\u305f\u91d1\u984d\u304c1,200\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\">\u30fb\u8a2d\u7acb\u306e\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u304c\uff15\u5e74\u4ee5\u4e0a20\u5e74\u672a\u6e80\u306e\u975e\u4e0a\u5834\u4f1a\u793e\u304c\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8a2d\u7acb\u306e\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u304c\uff15\u5e74\u4ee5\u4e0a20\u5e74\u672a\u6e80\u306e\u4e0a\u5834\u4f1a\u793e\u3067\u3001\u4e0a\u5834\u306e\u65e5\u4ee5\u5f8c\u306e\u671f\u9593\u304c\uff15\u5e74\u672a\u6e80\u306e\u4e0a\u5834\u4f1a\u793e\u304c\u4ed8\u4e0e\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u3000\u4e0a\u96503,600\u4e07\u5186\/\u5e74\u3078\u306e\u5f15\u4e0a\u3052\uff08\uff1d\u6a29\u5229\u884c\u4f7f\u4fa1\u984d\u3092\uff13\u3067\u9664\u3057\u305f\u91d1\u984d\u304c1,200\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\uff09<\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u767a\u884c\u4f1a\u793e\u81ea\u8eab\u306b\u3088\u308b\u682a\u5f0f\u7ba1\u7406\u30b9\u30ad\u30fc\u30e0<\/strong><\/h4>\n<p>\u8b72\u6e21\u5236\u9650\u682a\u5f0f\u306b\u3064\u3044\u3066\u3001\u767a\u884c\u4f1a\u793e\u306b\u3088\u308b\u682a\u5f0f\u306e\u7ba1\u7406\u304c\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u7b49\u306b\u3088\u308b\u682a\u5f0f\u306e\u4fdd\u7ba1\u59d4\u8a17\u306b\u4ee3\u3048\u3066\u767a\u884c\u4f1a\u793e\u306b\u3088\u308b\u682a\u5f0f\u306e\u7ba1\u7406\u3082\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stock-option.html\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268158\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5.png\" alt=\"\" width=\"1071\" height=\"455\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5.png 1071w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5-300x127.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5-1024x435.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5-768x326.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-5-600x255.png 600w\" sizes=\"(max-width: 1071px) 100vw, 1071px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stock-option.html\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u793e\u5916\u9ad8\u5ea6\u4eba\u6750\u306b\u5bfe\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236<\/strong><\/h4>\n<p>\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u9069\u2f64\u5bfe\u8c61\u8005\u304c\u3001\u793e\u5185\u306e\u53d6\u7de0\u5f79\u53ca\u3073\u5f93\u696d\u54e1\u7b49\u306b\u52a0\u3048\u3066\u3001\u2fbc\u5ea6\u306a\u77e5\u8b58\u2f1c\u306f\u6280\u80fd\u3092\u6709\u3059\u308b\u793e\u5916\u306e\u9ad8\u5ea6\u4eba\u6750\uff08\u5916\u90e8\u5354\u529b\u8005\uff09\u306b\u307e\u3067\u62e1\u2f24\u3055\u308c\u305f\u3002<\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stockoption.html\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268159\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-6.png\" alt=\"\" width=\"934\" height=\"626\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-6.png 934w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-6-300x201.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-6-768x515.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-6-600x402.png 600w\" sizes=\"(max-width: 934px) 100vw, 934px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stockoption.html\" target=\"_blank\" rel=\"noopener\">\u793e\u5916\u9ad8\u5ea6\u4eba\u6750\u306b\u5bfe\u3059\u308b\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236<\/a>\u300d\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u7a0e\u5236\u9069\u683c\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stock-option.html\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268160\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-7.png\" alt=\"\" width=\"910\" height=\"595\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-7.png 910w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-7-300x196.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-7-768x502.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-7-600x392.png 600w\" sizes=\"(max-width: 910px) 100vw, 910px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/policy\/newbusiness\/stock-option.html\" target=\"_blank\" rel=\"noopener\">\u30b9\u30c8\u30c3\u30af\u30aa\u30d7\u30b7\u30e7\u30f3\u7a0e\u5236<\/a>\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u4e0d\u9069\u7528\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u4e0a\u3067\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u304c\uff13\u5e74\u5ef6\u9577\u3055\u308c\u305f\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<p style=\"margin-bottom: 3px;\">\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u304c10\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c1,000\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u304c\uff10\u3092\u8d85\u3048\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8981\u4ef6\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u8981\u4ef6\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\u306e\u5bfe\u8c61\u306b\u3001\u5e38\u6642\u4f7f\u7528\u3059\u308b\u5f93\u696d\u54e1\u306e\u6570\u304c2,000\u4eba\u3092\u8d85\u3048\u308b\u5834\u5408\u53ca\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u304c\uff10\u3092\u8d85\u3048\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u52a0\u3048\u3089\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 10px;\">\uff08\uff12\uff09\u3000\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d\u306b\u4fc2\u308b\u8981\u4ef6\u304c\u3001\u5f53\u671f\u306e\u56fd\u5185\u8a2d\u5099\u6295\u8cc7\u984d\u304c\u5f53\u671f\u511f\u5374\u8cbb\u7dcf\u984d\u306e40\uff05\uff08\u6539\u6b63\u524d\uff1a30\uff05\uff09\u3092\u8d85\u3048\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/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;\">\u7d99\u7d9a\u96c7\u7528\u8005\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306b\u4fc2\u308b\u8981\u4ef6\u3092\u5224\u5b9a\u3059\u308b\u5834\u5408\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u7d66\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u300c\u305d\u306e\u7d66\u4e0e\u7b49\u306b\u5145\u3066\u308b\u305f\u3081\u4ed6\u306e\u8005\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u300d\u304b\u3089\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u91d1\u984d\u3092\u9664\u304f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u7279\u5b9a\u7a0e\u984d\u63a7\u9664\u898f\u5b9a\u306e\u4e0d\u9069\u7528\u63aa\u7f6e\u306e\u5224\u5b9a\u30d5\u30ed\u30fc\u3009<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2024\/pdf\/A.pdf#page=15\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268161\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8.png\" alt=\"\" width=\"3000\" height=\"1378\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8.png 3000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-300x138.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-1024x470.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-768x353.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-1536x706.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-2048x941.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-8-600x276.png 600w\" sizes=\"(max-width: 3000px) 100vw, 3000px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2024\/pdf\/A.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6 \u6cd5\u4eba\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306e\u6539\u6b63\u306e\u6982\u8981<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2024\/pdf\/A.pdf#page=15\" target=\"_blank\" rel=\"noopener\">P.14<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u5236\u5ea6\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ea4\u969b\u8cbb\u7b49\u306f\u5e73\u621018\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4f1a\u8b70\u8cbb\u76f8\u5f53\u3068\u3055\u308c\u308b\uff11\u4eba5,000\u5186\u4ee5\u4e0b\u306e\u98f2\u98df\u8cbb\u306f\u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u5168\u984d\u640d\u91d1\u7b97\u5165\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e5,000\u5186\u4ee5\u4e0b\u306e\u98f2\u98df\u8cbb\u306e\u91d1\u984d\u57fa\u6e96\u306b\u3064\u3044\u3066\u3001\u4f1a\u8b70\u8cbb\u306e\u5b9f\u614b\u7b49\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u300110,000\u5186\u4ee5\u4e0b\u307e\u3067\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=9\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268162\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9.png\" alt=\"\" width=\"1568\" height=\"687\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9.png 1568w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9-300x131.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9-1024x449.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9-768x336.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9-1536x673.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-9-600x263.png 600w\" sizes=\"(max-width: 1568px) 100vw, 1568px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=9\" target=\"_blank\" rel=\"noopener\">P.8<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u7b2c\u4e09\u8005\u4fdd\u6709\u306e\u6697\u53f7\u8cc7\u7523\u306e\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306e\u3046\u3061\u3001\u6d3b\u767a\u306a\u5e02\u5834\u304c\u5b58\u5728\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u672b\u306b\u6642\u4fa1\u8a55\u4fa1\u3057\u3001\u8a55\u4fa1\u640d\u76ca\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u3046\u3061\u3001\u300c\u81ea\u5df1\u300d\u304c\u767a\u884c\u3057\u305f\u6697\u53f7\u8cc7\u7523\u3067\u4e00\u5b9a\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u767a\u884c\u8005\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u300d\u304c\u7d99\u7d9a\u4fdd\u6709\u3059\u308b\u6697\u53f7\u8cc7\u7523\u306b\u3064\u3044\u3066\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u3001\u671f\u672b\u6642\u4fa1\u8a55\u4fa1\u8ab2\u7a0e\u304c\u4e0d\u8981\u3068\u3055\u308c\u305f\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=9\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268163\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10.png\" alt=\"\" width=\"1558\" height=\"736\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10.png 1558w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10-1024x484.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10-768x363.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10-1536x726.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-10-600x283.png 600w\" sizes=\"(max-width: 1558px) 100vw, 1558px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff16\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei2024_pdf\/zeisei24_all.pdf#page=9\" target=\"_blank\" rel=\"noopener\">P.8<\/a>\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e<\/strong><\/h4>\n<p>2021\u5e7410\u6708\u306bOECD\/G20\u306e\u300cBEPS\u5305\u6442\u7684\u67a0\u7d44\u307f\u300d\u306b\u304a\u3044\u3066\u56fd\u969b\u7684\u306b\u5408\u610f\u3055\u308c\u305f\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3078\u306e\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u305f\u3002\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u3068\u306f\u3001\u5e74\u9593\u7dcf\u53ce\u5165\u91d1\u984d\u304c7.5\u5104\u30e6\u30fc\u30ed\u4ee5\u4e0a\u306e\u591a\u56fd\u7c4d\u4f01\u696d\u3092\u5bfe\u8c61\u306b\u3001\u4e00\u5b9a\u306e\u9069\u7528\u9664\u5916\u3092\u9664\u304f\u6240\u5f97\u306b\u3064\u3044\u3066\u5404\u56fd\u3054\u3068\u306b\u6700\u4f4e\u7a0e\u738715\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u3092\u78ba\u4fdd\u3059\u308b\u4ed5\u7d44\u307f\u3092\u3044\u3046\u3002\u307e\u305f\u3001\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30eb\u30fc\u30eb\u304c\u3042\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u6240\u5f97\u5408\u7b97\u30eb\u30fc\u30eb\uff08Income Inclusion Rule\uff1aIIR\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u8efd\u8ab2\u7a0e\u6240\u5f97\u30eb\u30fc\u30eb\uff08Undertaxed Profits Rule\uff1aUTPR\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u56fd\u5185\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\uff08Qualified Domestic Minimum Top-up Tax\uff1aQDMTT\uff09<\/p>\n<\/div>\n\u305d\u3057\u3066\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u984d\u300d\u304c\u5275\u8a2d\u3055\u308c\u3001IIR\u304c\u6cd5\u5236\u5316\u3055\u308c\u305f\u3002\u4ee4\u548c\uff16\uff082024\uff09\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u4ed6\u306e\u30eb\u30fc\u30eb\u3067\u3042\u308bUTPR\u53ca\u3073QDMTT\u306b\u3064\u3044\u3066\u306f\u3001OECD\u306b\u304a\u3044\u3066\u4ee4\u548c\uff15\u5e74\u4ee5\u964d\u8a73\u7d30\u304c\u8b70\u8ad6\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u56fd\u969b\u7684\u306a\u8b70\u8ad6\u3092\u8e0f\u307e\u3048\u305f\u7d50\u679c\u3001\u691c\u8a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u8a18\u8f09\uff08\u4e0b\u8a18\u3001\u300c<strong>\u2164\u3000\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong>\u300d\u53c2\u7167\uff09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23_pdf\/zeisei23_all.pdf#page=12\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268164\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11.png\" alt=\"\" width=\"1553\" height=\"720\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11.png 1553w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11-300x139.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11-1024x475.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11-768x356.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11-1536x712.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-11-600x278.png 600w\" sizes=\"(max-width: 1553px) 100vw, 1553px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23_pdf\/zeisei23_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u4ee4\u548c\uff15\u5e74\uff13\u6708\u767a\u884c\uff09<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/publication\/brochure\/zeisei23_pdf\/zeisei23_all.pdf#page=12\" target=\"_blank\" rel=\"noopener\">P.11<\/a>\uff09<\/span><\/p>\n<p>\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6700\u521d\u306b\u63d0\u51fa\u3059\u3079\u304d\u5834\u5408\uff08\u4e00\u5b9a\u306e\u5834\u5408\u306b\u9650\u308b\uff09\u306b\u306f\u3001\u305d\u306e\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\u4ee5\u5185\uff08\u9069\u7528\u521d\u5e74\u5ea6\u306f\uff11\u5e74\uff16\u30f6\u6708\u4ee5\u5185\uff09\u306b\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\">\u307e\u305f\u3001\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u69cb\u6210\u4f1a\u793e\u7b49\u3067\u3042\u308b\u5185\u56fd\u6cd5\u4eba\u306f\u3001\u305d\u306e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u5831\u544a\u4e8b\u9805\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u5404\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff11\u5e74\uff13\u30f6\u6708\u4ee5\u5185\uff08\u9069\u7528\u521d\u5e74\u5ea6\u306f\uff11\u5e74\uff16\u30f6\u6708\u4ee5\u5185\uff09\u306b\u3001e-Tax\u3092\u4f7f\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u4f9b\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u540d\u79f0\u3001\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u3001\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u7b49\u306e\u4e8b\u9805\u3092\u7a0e\u52d9\u5f53\u5c40\u306b\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u3068\u3057\u3066\u3001\u60c5\u5831\u7533\u544a\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306b\u5c5e\u3059\u308b\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u540d\u79f0\u3001\u305d\u306e\u69cb\u6210\u4f1a\u793e\u7b49\u306e\u6240\u5728\u5730\u56fd\u3054\u3068\u306e\u56fd\u5225\u5b9f\u52b9\u7a0e\u7387\u3001\u305d\u306e\u7279\u5b9a\u591a\u56fd\u7c4d\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u7b49\u306e\u30b0\u30eb\u30fc\u30d7\u56fd\u969b\u6700\u4f4e\u8ab2\u7a0e\u984d\u3001\u7279\u5b9a\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u53ca\u3073\u7279\u5b9a\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u65e8\u7b49\u306e\u4e8b\u9805\u3092\u63d0\u4f9b\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u5c0e\u5165\u306b\u3088\u308a\u8ffd\u52a0\u7684\u306a\u4e8b\u52d9\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u7b49\u3092\u8e0f\u307e\u3048\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\uff08CFC\u7a0e\u5236\uff09\u306b\u3064\u3044\u3066\u3001<span style=\"color: #cd5c5c;\">\u2460<\/span>\u7279\u5b9a\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\uff08\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\u7b49\uff09\u306e\u9069\u7528\u514d\u9664\u8981\u4ef6\u3067\u3042\u308b\u79df\u7a0e\u8ca0\u62c5\u5272\u5408\u306e\u5f15\u4e0b\u3052\uff0830\uff05\u21d227\uff05\uff09\u3001<span style=\"color: #cd5c5c;\">\u2461<\/span>\u66f8\u985e\u6dfb\u4ed8\u7fa9\u52d9\u306e\u7de9\u548c\u7b49\u304c\u884c\u308f\u308c\u305f\u3002<br \/>\n<span id=\"no1\">\u3000<\/span><br \/>\n<!--nextpage--><\/p>\n<div style=\"padding: 10px; border: 9px double #AAB5D5; background-color: #f0f8ff; border-radius: 5px;\">\n<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2164\u3000\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><\/h4>\n<p style=\"margin-top: -24px;\">\n<\/div>\n<p style=\"margin-bottom: 10px; margin-top: 15px;\">\u4ee4\u548c\uff17\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306e\u3046\u3061\u3001\u7279\u306b\u91cd\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u4ee5\u4e0b\u304c\u6319\u3052\u3089\u308c\u308b\u3002\u306a\u304a\u3001\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u300c<strong>\u2162\u3000\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387<\/strong>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\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<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u6539\u6b63\u5185\u5bb9<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u7a0e\u5236\u6539\u6b63<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u306b\u95a2\u3059\u308b\u7a0e\u5236\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9<\/strong><\/h4>\n<p>\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3088\u308a\u305d\u306e\u53d6\u5f15\u306e\u76ee\u7684\u3068\u306a\u308b\u8cc7\u7523\u306e\u8cc3\u501f\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u5951\u7d04\u306b\u57fa\u3065\u304d\u305d\u306e\u6cd5\u4eba\u304c\u652f\u6255\u3046\u91d1\u984d\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u91d1\u984d\u306e\u3046\u3061\u50b5\u52d9\u306e\u78ba\u5b9a\u3057\u305f\u90e8\u5206\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u78ba\u5b9a\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002\u3064\u307e\u308a\u3001\u5f93\u6765\u304b\u3089\u5b9f\u8cea\u5909\u66f4\u306f\u306a\u3044\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<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u9069\u7528\u6642\u671f\u3009<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u671f\u9996\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n\u65b0\u30ea\u30fc\u30b9\u4f1a\u8a08\u57fa\u6e96\u3067\u306f\u3001\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u3082\u539f\u5247\u3001\u8cc7\u7523\u8a08\u4e0a\u3055\u308c\u308b\u3002\u305d\u3057\u3066\u3001\u4f1a\u8a08\u4e0a\u3001\u671f\u9593\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u53ca\u3073\u652f\u6255\u5229\u606f\u3067\u8cbb\u7528\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u652f\u6255\u6642\u306b\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u3068\u7a0e\u52d9\u3067\u5dee\u7570\u304c\u751f\u3058\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u6574\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u7a0e\u52b9\u679c\u306b\u3082\u5f71\u97ff\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30fb\u30ea\u30fc\u30b9\u306e\u51e6\u7406\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268165\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12.png\" alt=\"\" width=\"2424\" height=\"500\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12.png 2424w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-300x62.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-1024x211.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-768x158.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-1536x317.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-2048x422.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-12-600x124.png 600w\" sizes=\"(max-width: 2424px) 100vw, 2424px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u306e\u6e1b\u4fa1\u511f\u5374<\/strong><\/h4>\n<p>2027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7de0\u7d50\u3055\u308c\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u4fc2\u308b\u5951\u7d04\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u3001\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3092\u63a7\u9664\u3057\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u30ea\u30fc\u30b9\u671f\u9593\u7d4c\u904e\u6642\u70b9\u306b\uff11\u5186\uff08\u5099\u5fd8\u4fa1\u984d\uff09\u307e\u3067\u511f\u5374\u3067\u304d\u308b\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<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u6539\u6b63\u524d<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3092\u63a7\u9664\u3057\u305f\u4e0a\u3067\u3001\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97<\/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=\"border-style: solid; border-width: 1px; padding: 0px; color: #cd5c5c;\">\u6539\u6b63\u5f8c<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u304b\u3089\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u3092\u63a7\u9664\u305b\u305a\u306b\u3001\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u3067\u8a08\u7b97<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u30012027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3055\u308c\u305f\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30ea\u30fc\u30b9\u5951\u7d04\u306b\u4fc2\u308b\u30ea\u30fc\u30b9\u8cc7\u7523\uff08\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u6b8b\u4fa1\u4fdd\u8a3c\u984d\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u3064\u3044\u3066\u306f\u30012025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u511f\u5374\u65b9\u6cd5\u306b\u3064\u304d\u6539\u6b63\u5f8c\u306e\u30ea\u30fc\u30b9\u671f\u9593\u5b9a\u984d\u6cd5\u306b\u3088\u308a\u511f\u5374\u3067\u304d\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30ea\u30fc\u30b9\u8b72\u6e21\u306b\u4fc2\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u4f8b\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p>\u30ea\u30fc\u30b9\u8b72\u6e21\u306b\u4fc2\u308b\u53ce\u76ca\u53ca\u3073\u8cbb\u7528\u306e\u5e30\u5c5e\u4e8b\u696d\u5e74\u5ea6\u306e\u7279\u4f8b\u306f\u3001\u5ec3\u6b62\u3055\u308c\u308b\u3002\u6539\u6b63\u5f8c\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u6642\u306b\u4e00\u62ec\u3067\u8b72\u6e21\u640d\u76ca\u3092\u8a08\u4e0a\u3059\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u30012025\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u30ea\u30fc\u30b9\u8b72\u6e21\u3092\u884c\u3063\u305f\u6cd5\u4eba\u306e2027\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u30ea\u30fc\u30b9\u8b72\u6e21\u306b\u3064\u3044\u3066\u3001\u5ef6\u6255\u57fa\u6e96\u306e\u65b9\u6cd5\uff08\u540c\u65e5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3042\u3063\u3066\u306f\u3001\u30ea\u30fc\u30b9\u8b72\u6e21\u306b\u4fc2\u308b\u5229\u606f\u76f8\u5f53\u984d\u306e\u307f\u3092\u540c\u65e5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u53ce\u76ca\u306e\u984d\u3068\u3059\u308b\u65b9\u6cd5\u306b\u9650\u308b\uff09\u306b\u3088\u308a\u53ce\u76ca\u306e\u984d\u53ca\u3073\u8cbb\u7528\u306e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u307e\u305f\u30012025\u5e74\uff14\u6708\uff11\u65e5\u304b\u30892027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u5ef6\u6255\u57fa\u6e96\u306e\u9069\u7528\u3092\u3084\u3081\u305f\u5834\u5408\u306e<span style=\"text-decoration: underline;\">\u7e70\u5ef6\u30ea\u30fc\u30b9\u5229\u76ca\u984d\u3092\uff15\u5e74\u5747\u7b49\u3067\u53ce\u76ca\u8a08\u4e0a\u3059\u308b\uff08\u6d88\u8cbb\u7a0e\u306f10\u5e74\u5747\u7b49\u3067\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u3059\u308b\uff09<\/span>\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306eIIR\u306f\u6cd5\u5236\u5316\u3055\u308c\u3066\u304a\u308a\u3001\u6b8b\u308a\u306eUTPR\u3068QDMTT\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u8a18\u8f09\u3055\u308c\u305f\u3002<\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf#page=22\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268166\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13.png\" alt=\"\" width=\"2384\" height=\"1090\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13.png 2384w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-300x137.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-1024x468.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-768x351.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-1536x702.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-2048x936.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-13-600x274.png 600w\" sizes=\"(max-width: 2384px) 100vw, 2384px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\uff082025\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf#page=22\" target=\"_blank\" rel=\"noopener\">P.22<\/a>\uff09<\/span><\/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<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u9069\u7528\u6642\u671f\u3009<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u5bfe\u8c61\u4f1a\u8a08\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5916\u56fd\u5b50\u4f1a\u793e\u5408\u7b97\u7a0e\u5236\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u30b0\u30ed\u30fc\u30d0\u30eb\u30fb\u30df\u30cb\u30de\u30e0\u8ab2\u7a0e\u306e\u66f4\u306a\u308b\u6cd5\u5236\u5316\u306b\u3088\u308a\u3001\u5bfe\u8c61\u4f01\u696d\u3078\u306e\u8ffd\u52a0\u7684\u306a\u4e8b\u52d9\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u7b49\u3092\u8e0f\u307e\u3048\u3001\u5408\u7b97\u6642\u671f\u306e\u898b\u76f4\u3057\u3068\u7533\u544a\u66f8\u6dfb\u4ed8\u66f8\u985e\u306e\u7c21\u7d20\u5316\u304c\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u8a18\u8f09\u3055\u308c\u305f\u3002<\/p>\n<p><a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf#page=21\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268167\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14.png\" alt=\"\" width=\"2408\" height=\"1112\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14.png 2408w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-300x139.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-1024x473.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-768x355.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-1536x709.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-2048x946.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/03\/R7kaikei_ryui2-14-600x277.png 600w\" sizes=\"(max-width: 2408px) 100vw, 2408px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u7d4c\u6e08\u7523\u696d\u7701\u300c<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\uff082025\u5e74\u5ea6\uff09\u7d4c\u6e08\u7523\u696d\u95a2\u4fc2 \u7a0e\u5236\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.meti.go.jp\/main\/yosan\/yosan_fy2025\/pdf\/03.pdf#page=21\" target=\"_blank\" rel=\"noopener\">P.21<\/a>\uff09<\/span><\/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<p style=\"margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong>\u3008\u9069\u7528\u6642\u671f\u3009<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u89aa\u4f1a\u793e\u306e2025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff08\u305d\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u540c\u5e74\uff12\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3002<\/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: #666699;\"><strong>\u3008\u7d4c\u904e\u63aa\u7f6e\u3009<\/strong><\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u89aa\u4f1a\u793e\u306e2025\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u91d1\u984d\u7b49\uff08\u305d\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e2024\u5e7412\u6708\uff11\u65e5\u304b\u30892025\u5e74\uff11\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u306b\u3064\u3044\u3066\u3082\u3001\u5408\u7b97\u6642\u671f\u3092\u3001\u305d\u306e\u5916\u56fd\u95a2\u4fc2\u4f1a\u793e\u306e\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff14\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u3092\u542b\u3080\u305d\u306e\u89aa\u4f1a\u793e\u306e2025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span id=\"no1\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/span><\/p><\/p><\/p><\/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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u306f2026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u4e88\u5b9a\u306e\u305f\u3081\u3001\u4e00\u6642\u5dee\u7570\u7b49\u306e\u89e3\u6d88\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u3044\u5206\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u24602026\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u89e3\u6d88\u3059\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u524d\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\u3092\u4f7f\u7528\u3057\u3001\u24612026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u89e3\u6d88\u3059\u308b\u898b\u8fbc\u307f\u306e\u4e00\u6642\u5dee\u7570\u7b49\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u5f8c\u306e\u7a0e\u7387\u3067\u8a08\u7b97\u3057\u305f\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff08\u9632\u885b\u7279\u5225\u6cd5\u4eba\u7a0e\u3092\u7e54\u308a\u8fbc\u3093\u3060\u6cd5\u5b9a\u5b9f\u52b9\u7a0e\u7387\uff09\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\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":[178,167,182,290,232],"tags":[524,480,476,343,653,611,675,2349,433,159,417],"backnumber":[2374],"series":[934],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 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