{"id":268521,"date":"2025-04-17T10:20:31","date_gmt":"2025-04-17T01:20:31","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268521"},"modified":"2025-04-16T10:20:42","modified_gmt":"2025-04-16T01:20:42","slug":"tax-article-603","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-603\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c138\u56de\u3011\u300c\u30ac\u30bd\u30ea\u30f3\u306e\u66ab\u5b9a\u7a0e\u7387\u3092\u3081\u3050\u308b\u4e09\u515a\u5354\u8b70\u306e\u884c\u65b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u65e5\u672c<span style=\"font-size: 16px;\">\u306e<\/span>\u4f01\u696d\u7a0e\u5236<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c138\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/209630.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u3067\u306f\u5408\u610f\u6587\u66f8\u306e\u5f15\u7528\u306b\u7d9a\u3044\u3066\u3001\u300c\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\u3068\u3057\u3066\u306f\u3001\u5f15\u304d\u7d9a\u304d\u3001\u771f\u646f\u306b\u5354\u8b70\u3092\u884c\u3063\u3066\u3044\u304f\u300d\u3068\u8a18\u8f09\u3055\u308c\u305f\u4e0a\u3067\u3001\u81ea\u52d5\u8eca\u95a2\u4fc2\u8af8\u7a0e\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u8eca\u4f53\u8ab2\u7a0e\u30fb\u71c3\u6599\u8ab2\u7a0e\u3092\u542b\u3080\u7dcf\u5408\u7684\u306a\u89b3\u70b9\u304b\u3089\u691c\u8a0e\u3057\u3001\u7523\u696d\u306e\u6210\u9577\u3068\u8ca1\u653f\u5065\u5168\u5316\u306e\u597d\u5faa\u74b0\u306e\u5f62\u6210\u306b\u3064\u306a\u3052\u3066\u3044\u304f\u65e8\u3068\u3068\u3082\u306b\u3001\u8eca\u4f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u7d50\u8ad6\u3092\u5f97\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p 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style=\"margin-left: 15px; text-indent: 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style=\"margin-bottom: 3px;\"><strong>\u3010\u63ee\u767a\u6cb9\u7a0e\u7b49\u306e\u7a0e\u7387\u3068\u7a0e\u53ce\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-268523\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1.png\" alt=\"\" width=\"1363\" height=\"601\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1.png 1363w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1-300x132.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1-1024x452.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1-768x339.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/04\/corporate-tax138-1-600x265.png 600w\" sizes=\"(max-width: 1363px) 100vw, 1363px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70<\/strong><\/h4>\n<p>\u305d\u306e\u80cc\u666f\u3068\u3057\u3066\u3001\u4e0e\u515a\u4fee\u6b63\u6848\u306b\u3064\u3044\u3066\u306f\u3001\u81ea\u6c11\u515a\u3068\u516c\u660e\u515a\u3060\u3051\u3067\u306a\u304f\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304c\u8cdb\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u4f1a\u3067\u306e\u6210\u7acb\u306b\u81f3\u3063\u305f\u3002\u4e88\u7b97\u3092\u542b\u3081\u3066\u5e74\u5ea6\u5185\u6210\u7acb\u3092\u76ee\u6307\u3057\u305f\u4e0e\u515a\u3068\u3057\u3066\u306f\u3001\u56fd\u6c11\u6c11\u4e3b\u515a\u3068\u306f\u5225\u306b\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3068\u306e\u4ea4\u6e09\u3092\u91cd\u306d\u3066\u3044\u305f\u4e2d\u3001\u6559\u80b2\u7121\u511f\u5316\u3084\u793e\u4f1a\u4fdd\u967a\u30fb\u793e\u4f1a\u4fdd\u969c\u6539\u9769\u306b\u52a0\u3048\u3066\u3001\u300c\u30ac\u30bd\u30ea\u30f3\u306e\u66ab\u5b9a\u7a0e\u7387\u300d\u306b\u3064\u3044\u3066\u3082\u81ea\u516c\u7dad\u306e\u5354\u8b70\u4f53\u3092\u8a2d\u7f6e\u3057\u3001\uff13\u670827\u65e5\u304b\u3089\u4e09\u515a\u3067\u306e\u5354\u8b70\u3092\u6b63\u5f0f\u306b\u958b\u59cb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u56de\u306e\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u306b\u306f\u3001\u81ea\u6c11\u515a\u304b\u3089\u68ee\u5c71\u88d5\u5e79\u4e8b\u9577\u3001\u5c0f\u91ce\u5bfa\u4e94\u5178\u653f\u8abf\u4f1a\u9577\u3001\u5bae\u6ca2\u6d0b\u4e00\u7a0e\u8abf\u4f1a\u9577\u3001\u5f8c\u85e4\u8302\u4e4b\u7a0e\u8abf\u5c0f\u59d4\u54e1\u9577\u3001\u4e0a\u91ce\u8ce2\u4e00\u90ce\u8b70\u54e1\u304c\u3001\u516c\u660e\u515a\u304b\u3089\u897f\u7530\u5b9f\u4ec1\u5e79\u4e8b\u9577\u3001\u5ca1\u672c\u4e09\u6210\u653f\u8abf\u4f1a\u9577\u3001\u8d64\u7fbd\u4e00\u5609\u7a0e\u8abf\u4f1a\u9577\u3001\u7af9\u5185\u8b72\u7a0e\u8abf\u526f\u4f1a\u9577\u3001\u6749\u4e45\u6b66\u7a0e\u8abf\u4e8b\u52d9\u5c40\u9577\u304c\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u5ca9\u8c37\u826f\u5e73\u5e79\u4e8b\u9577\u3001\u9752\u67f3\u4ec1\u58eb\u653f\u8abf\u4f1a\u9577\u3001\u658e\u85e4\u30a2\u30ec\u30c3\u30af\u30b9\u8b70\u54e1\u3001\u8429\u539f\u4f73\u8b70\u54e1\u304c\u305d\u308c\u305e\u308c\u53c2\u52a0\u3057\u305f\u3002\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u3067\u306f\u3001\u8cac\u4efb\u3042\u308b\u91ce\u515a\u3068\u3057\u3066\u771f\u646f\u306b\u5354\u8b70\u3092\u3059\u308b\u305f\u3081\u3068\u3057\u305f\u4e0a\u3067\u3001\u4eca\u590f\u3092\u76ee\u9014\u306b\u3057\u305f\u66ab\u5b9a\u7a0e\u7387\u306e\u5ec3\u6b62\u3092\u4e3b\u5f35\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\uff14\u670811\u65e5\u306b\u306f\u7b2c\uff12\u56de\u306e\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u304c\u958b\u50ac\u3055\u308c\u3001\u5b9f\u52d9\u8005\u306b\u3088\u308b\u5efa\u8a2d\u7684\u306a\u8b70\u8ad6\u3092\u884c\u3046\u4e3b\u65e8\u3067\u3001\u81ea\u6c11\u515a\u304b\u3089\u5f8c\u85e4\u7a0e\u8abf\u5c0f\u59d4\u54e1\u9577\u3068\u4e0a\u91ce\u8b70\u54e1\u304c\u3001\u516c\u660e\u515a\u304b\u3089\u7af9\u5185\u7a0e\u8abf\u526f\u4f1a\u9577\u3068\u6749\u7a0e\u8abf\u4e8b\u52d9\u5c40\u9577\u304c\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u9752\u67f3\u653f\u8abf\u4f1a\u9577\u3068\u8429\u539f\u8b70\u54e1\u304c\u305d\u308c\u305e\u308c\u53c2\u52a0\u3057\u305f\u3002<\/p>\n<p>\u5354\u8b70\u5f8c\u306e\u4e0e\u515a\u306b\u3088\u308b\u8aac\u660e\u3067\u306f\u3001\u4f1a\u5408\u3067\u306f\u307e\u305a\u3001\u300c\u30ac\u30bd\u30ea\u30f3\u306e\u66ab\u5b9a\u7a0e\u7387\u300d\u304c\u5236\u5b9a\u3055\u308c\u305f\u7d4c\u7def\u3084\u73fe\u72b6\u306e\u554f\u984c\u306e\u307b\u304b\u3001\u30ac\u30bd\u30ea\u30f3\u306e\u4fa1\u683c\u9ad8\u9a30\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3001\u653f\u5e9c\u304b\u3089\u8aac\u660e\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u4e0a\u3067\u4e09\u515a\u306b\u3088\u308b\u8b70\u8ad6\u3092\u884c\u3044\u3001\u5730\u65b9\u8ca1\u653f\u3068\u306e\u95a2\u4fc2\u3001\u5730\u7403\u6e29\u6696\u5316\u5bfe\u7b56\u3068\u306e\u95a2\u4fc2\u3001\u793e\u4f1a\u30a4\u30f3\u30d5\u30e9\u6574\u5099\u306e\u8ca1\u6e90\u78ba\u4fdd\u306e\u554f\u984c\u306e\u307b\u304b\u3001\u6d41\u901a\u306b\u4e0e\u3048\u308b\u5f71\u97ff\u306b\u95a2\u3057\u3066\u3001\u624b\u6301\u3061\u54c1\u9084\u4ed8\u306e\u554f\u984c\u3068\u4ea4\u4ed8\u91d1\u306e\u554f\u984c\u304c\u691c\u8a0e\u3059\u3079\u304d\u8ab2\u984c\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u305f\u3002<\/p>\n<p>\u6b21\u56de\u4ee5\u964d\u3001\u3053\u308c\u3089\uff15\u3064\u306e\u70b9\u306b\u3064\u3044\u3066\u3001\u653f\u5e9c\u304b\u3089\u6df1\u304f\u6398\u308a\u4e0b\u3052\u305f\u8cc7\u6599\u304c\u63d0\u51fa\u3055\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002\u307e\u305f\u3001\u65e5\u672c\u7dad\u65b0\u306e\u4f1a\u304b\u3089\u306f\u3001\u8ab2\u984c\u306b\u3064\u3044\u3066\u306e\u515a\u3068\u3057\u3066\u306e\u8003\u3048\u65b9\u3001\u3042\u308b\u3044\u306f\u65e9\u671f\u306b\u66ab\u5b9a\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u3066\u3044\u304f\u3053\u3068\u306e\u53ef\u80fd\u6027\u306b\u3064\u3044\u3066\u63d0\u8a00\u304c\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5f53\u521d\u3001\uff14\u670814\u65e5\u306e\u9031\u306b\u3082\u7b2c\uff13\u56de\u5354\u8b70\u304c\u958b\u50ac\u3055\u308c\u308b\u3068\u3055\u308c\u3066\u3044\u305f\u304c\u3001\u5148\u5ef6\u3070\u3057\u306b\u306a\u308a\u305d\u3046\u306a\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u590f\u306b\u5b9f\u65bd\u3055\u308c\u308b\u53c2\u8b70\u9662\u8b70\u54e1\u9078\u6319\u3092\u7768\u3093\u3067\u3001\u4eca\u5f8c\u3082\u4e0e\u91ce\u515a\u306e\u8b70\u8ad6\u304c\u6d3b\u767a\u5316\u3059\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u4e00\u65b9\u3067\u3001\u7c73\u56fd\u306b\u3088\u308b\u95a2\u7a0e\u306e\u554f\u984c\u306b\u8d77\u56e0\u3059\u308b\u5e02\u5834\u306e\u6df7\u4e71\u3078\u306e\u5bfe\u51e6\u3082\u542b\u3081\u3066\u88dc\u6b63\u4e88\u7b97\u306e\u5fc5\u8981\u6027\u3082\u6307\u6458\u3055\u308c\u3066\u304a\u308a\u3001\u4eca\u5f8c\u306e\u81ea\u516c\u7dad\u4e09\u515a\u5354\u8b70\u306e\u884c\u65b9\u304b\u3089\u76ee\u304c\u96e2\u305b\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f5\/22\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \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    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