{"id":268555,"date":"2025-04-24T10:18:51","date_gmt":"2025-04-24T01:18:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=268555"},"modified":"2025-04-23T17:51:38","modified_gmt":"2025-04-23T08:51:38","slug":"consumption-article-263","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-263\/","title":{"rendered":"\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u4e8b\u4f8b145\uff08\u6d88\u8cbb\u7a0e\uff09\u3011\u3000\u300c\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e\u3067\u3042\u308b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3068\u8aa4\u8a8d\u3057\u3001\u671f\u9650\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u7a0e\u7406\u58eb\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u300d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u983b\u51fa\u4e8b\u4f8b\u306b\u898b\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u539f\u56e0\u30fb\u4e88\u9632\u7b56\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u4e8b\u4f8b145\uff08\u6d88\u8cbb\u7a0e\uff09\u3011<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:16px; line-height:26px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F8F8FF;color:#000000;border-color:#666699;\">\n\t\t<p><strong>\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e\u3067\u3042\u308b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3082\u306e\u3068\u8aa4\u8a8d\u3057\u3001\u671f\u9650\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u3068\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u4e8b\u4f8b<\/strong><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u9f4b\u85e4\u3000\u548c\u52a9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e8b\u4f8b\u306e\u6982\u8981\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p>\u8cc7\u672c\u91d1900\u4e07\u5186\u3067\u6cd5\u4eba\u6210\u308a\u3057\u305f\uff12\u671f\u76ee\u3067\u3042\u308b\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u304d\u3001\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u3063\u305f\u305f\u3081\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306b\u304b\u304b\u308f\u3089\u305a\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b<\/span>\u3053\u3068\u304b\u3089\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u306a\u3044\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u9069\u7528\u304c\u3042\u308b\u3082\u306e\u3068\u601d\u3044\u8fbc\u307f\u3001\u672c\u6765\u306e\u63d0\u51fa\u671f\u9650\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3068\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#556B2F;\">\n\t\t<ul>\n<li><strong><span style=\"color: #b22222;\">\u4ee4\u548c\uff12\u5e74\uff11\u6708<\/span><\/strong><br \/>\n\u500b\u4eba\u3067\u958b\u696d\u3002\u95a2\u4e0e\u958b\u59cb\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff14\u5e74\uff14\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u304c\u8cc7\u672c\u91d1900\u4e07\u5186\u3067\u6cd5\u4eba\u6210\u308a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff14\u5e74\uff19\u6708<\/strong><\/span><br \/>\n\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u7d66\u4e0e\u7b49\u652f\u7d66\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u78ba\u5b9a\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff15\u5e74\uff12\u6708<\/strong><\/span><br \/>\n\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff15\u5e74\uff13\u6708<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306b\u304a\u3051\u308b\u672c\u6765\uff08\u539f\u5247\uff09\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u671f\u9650\uff08\u63d0\u51fa\u305b\u305a\uff09\u3002<\/span><\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff16\u5e74\uff13\u6708<\/strong><\/span><br \/>\n\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u524d\u63d0\u3068\u3057\u305f\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u4f5c\u6210\u4e2d\u306b\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u306b\u81ea\u3089\u6c17\u3065\u304f\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff16\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u4f9d\u983c\u8005\u306b\u5831\u544a\u3057\u3001\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u308b\u3002<\/li>\n<li><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff16\u5e74\uff15\u6708<\/strong><\/span><br \/>\n\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u3092\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u7533\u544a\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u300a\u57fa\u790e\u77e5\u8b58\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b<\/strong>\uff08\u6d88\u6cd5\uff19\u306e\uff12\u2460\uff09<\/span><\/p>\n<p>\u6cd5\u4eba\u306e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u6cd5\u4eba\u306e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u4fc2\u308b\u7279\u5b9a\u671f\u9593\uff08\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u304b\u3089\uff16\u6708\u9593\u3092\u3044\u3046\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u6cd5\u4eba\u306e\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u25c6\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b<\/strong>\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524744\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/21\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a21\uff0d\uff11\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/09.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f\uff19<\/a>\uff09<\/span><\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFF5EE;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u843d\u3068\u3057\u7a74\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#CD5C5C;\"><\/div>\n<p>\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u521d\u5e74\u5ea6\u306f\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u8aa4\u8a8d\u3057\u3066\u3044\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0F8FF;color:#000000;border-color:#333399;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u7a0e\u7406\u58eb\u306e\u8cac\u4efb\u300b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#333399;\"><\/div>\n<p>\u4f9d\u983c\u8005\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\u306b\u8cc7\u672c\u91d1900\u4e07\u5186\u3067\u6cd5\u4eba\u6210\u308a\u3057\u305f\u52b4\u50cd\u8005\u6d3e\u9063\u696d\u3067\u3042\u308a\u3001\u660e\u3089\u304b\u306b\u7c21\u6613\u8ab2\u7a0e\u304c\u6709\u5229\u3067\u3042\u3063\u305f\u3002\u8a2d\u7acb\uff12\u671f\u76ee\u3067\u3042\u308b\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u53ca\u3073\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u8a2d\u7acb\uff12\u671f\u76ee\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306f\u3053\u308c\u3092\u8a8d\u8b58\u3057\u3066\u3044\u305f\u304c\u3001\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u521d\u5e74\u5ea6\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u671f\u9650\u306f\u4ee4\u548c\uff16\u5e74\uff13\u6708\u672b\u307e\u3067\u3068\u601d\u3044\u8fbc\u307f\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u3002\u305d\u306e\u5f8c\u3001\u4ee4\u548c\uff16\u5e74\uff13\u6708\u306b\u4e0a\u8a18\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u8981\u4ef6\u306e\u78ba\u8a8d\u6b04\u3092\u8a18\u8f09\u4e2d\u306b\u3001\u81ea\u3089\u4e0a\u8a18\u7279\u4f8b\u306e\u9069\u7528\u304c\u306a\u3044\u3053\u3068\u306b\u6c17\u3065\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306e\u6d88\u8cbb\u7a0e\u3092\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3068\u4e0d\u5229\u306a\u539f\u5247\u8ab2\u7a0e\u3068\u306e\u5dee\u984d\u306b\u3064\u304d\u640d\u5bb3\u304c\u767a\u751f\u3057\u3001\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<p>\u300c\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u300d\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u3068\u5224\u65ad\u3057\u3001\u4ee4\u548c\uff15\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u6709\u5229\u306a\u7c21\u6613\u8ab2\u7a0e\u3067\u306e\u7533\u544a\u306f\u53ef\u80fd\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u7a0e\u7406\u58eb\u306b\u8cac\u4efb\u304c\u3042\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFACD;color:#000000;border-color:#DAA520;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\u300a\u4e88\u9632\u7b56\u300b<\/strong><\/h4>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2460\uff3d<\/span><br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u306e\u53ef\u5426\u306f\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u306b\u4f34\u3046\u4e3b\u306a\u7d4c\u904e\u63aa\u7f6e\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308b\u3002\u305d\u308c\u305e\u308c\u306b\u9069\u7528\u671f\u9650\u3084\u9069\u7528\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u9069\u7528\u306e\u53ef\u5426\u3092\u614e\u91cd\u306b\u5224\u65ad\u3057\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u767b\u9332\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7279\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u884c\u3063\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u5c11\u984d\u53d6\u5f15\u306b\u4fc2\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\uff08\u5c11\u984d\u7279\u4f8b\uff09<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\uff3b\u30dd\u30a4\u30f3\u30c8\u2461\uff3d<\/span><br \/>\n\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u306e\u9069\u7528\u53ef\u5426<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#DAA520;\"><\/div>\n<p>\u672c\u4e8b\u4f8b\u306b\u306f\u76f4\u63a5\u95a2\u4fc2\u306a\u3044\u304c\u3001\u672c\u4e8b\u4f8b\u306e\u4ee4\u548c\uff16\u5e74\uff13\u6708\u671f\u306b\u306f\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3082\u306a\u3044\u306e\u3067\u3001\u4f75\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\uff0828\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\u2461\uff09<\/strong><br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u6a5f\u306b\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u8005\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u91d1\u984d\u3092\u3001\u7279\u5225\u63a7\u9664\u7a0e\u984d\uff08\u8ab2\u7a0e\u6a19\u6e96\u3067\u3042\u308b\u91d1\u984d\u306e\u5408\u8a08\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306e\u91d1\u984d\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u5408\u8a08\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306e100\u5206\u306e80\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff09\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u305f\u3060\u3057\u3001\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\uff12\u5272\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u306a\u3044<\/span>\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/115.pdf\" target=\"_blank\" rel=\"noopener\">\u554f115<\/a>\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/116.pdf\" target=\"_blank\" rel=\"noopener\">116<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2460\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2461\u3000\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"border-bottom: solid 1px #B22222;\">\u2462\u3000\u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u7d66\u4e0e\u7b49\u652f\u6255\u984d\u306e\u5408\u8a08\u984d\u304c1,000\u4e07\u5186\u8d85\u3067\u3042\u308b<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2463\u3000\u8cc7\u672c\u91d11,000\u4e07\u5186\u4ee5\u4e0a\u306e\u65b0\u8a2d\u6cd5\u4eba<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2464\u3000\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u2465\u3000\u8ab2\u7a0e\u671f\u9593\u3092\u77ed\u7e2e\u3057\u3066\u3044\u308b\u5834\u5408\u3000\u3000\u306a\u3069<\/p>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f5\/29\u306b\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  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