{"id":269995,"date":"2025-09-03T16:45:25","date_gmt":"2025-09-03T07:45:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=269995"},"modified":"2025-09-03T16:45:25","modified_gmt":"2025-09-03T07:45:25","slug":"tax-report-108","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-108\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u51fa\u63c3\u3046\uff5e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u3001\u5927\u80c6\u306a\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u3001\u6697\u53f7\u8cc7\u7523\u7a0e\u5236\u306e\u898b\u76f4\u3057\u7b49\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u51fa\u63c3\u3046<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u3001\u5927\u80c6\u306a\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d\u3001\u6697\u53f7\u8cc7\u7523\u7a0e\u5236\u306e\u898b\u76f4\u3057\u7b49\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/request\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u300d\uff08\u56fd\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/r08_youbou00_index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\uff08\u5404\u5e9c\u7701\u5e81\u304b\u3089\u306e\u8981\u671b\u4e8b\u9805\uff09<\/a>\u300d\uff08\u5730\u65b9\u7a0e\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u203b\u5404\u5e9c\u7701\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3051\u308b\u60c5\u5831\u306f\u300c<a title=\"\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u95a2\u3059\u308b\u300a\u8cc7\u6599\u30ea\u30f3\u30af\u96c6\u300b\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-711\/\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u30ea\u30f3\u30af\u96c6<\/a>\u300d\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<\/div><\/div>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u306e\u4e00\u90e8\u3092\u7d39\u4ecb\u3059\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u4e8b\u696d\u627f\u7d99\u306b\u3088\u308b\u4e16\u4ee3\u4ea4\u4ee3\u306e\u505c\u6ede\u3084\u5730\u57df\u7d4c\u6e08\u306e\u6210\u9577\u3078\u306e\u5f71\u97ff\u306b\u4fc2\u308b\u61f8\u5ff5\u3082\u8e0f\u307e\u3048\u3001\u4e8b\u696d\u627f\u7d99\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u691c\u8a0e\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ee4\u548c\uff16\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3068\u540c\u69d8\u306b\u3001<span style=\"border-bottom: double 3px #333399;\">\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e\u63d0\u51fa\u671f\u9650\u306e\u5ef6\u9577<\/span>\u306e\u8981\u671b\u3067\u3042\u308a\u3001<span style=\"border-bottom: double 3px #b22222;\">\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577<\/span>\u306f\u8981\u671b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<p>\u52a0\u3048\u3066\u30011984\u5e74\u4ee5\u6765\u898b\u76f4\u3057\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u4f01\u696d\u306e\u5f93\u696d\u54e1\u3078\u306e\u98df\u4e8b\u652f\u7d66\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u5236\u5ea6\uff08\u5f93\u696d\u54e1\u304c\u98df\u4e8b\u4fa1\u984d\u306e50\uff05\u4ee5\u4e0a\u3092\u8ca0\u62c5\u3057\u3001\u4f01\u696d\u304c\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u304c\u6708\u984d3,500\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u3001\u98df\u4e8b\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u3092\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u5236\u5ea6\uff09\u306b\u3064\u3044\u3066\u3001\u8db3\u5143\u306e\u7269\u4fa1\u4e0a\u6607\u7b49\u3092\u8e0f\u307e\u3048\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u3092\u884c\u3046\u898b\u76f4\u3057\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u307b\u304b\u3001\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u6628\u4eca\u306e\u7d4c\u6e08\u72b6\u6cc1\u7b49\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u5fdc\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u305f\u6240\u8981\u306e\u898b\u76f4\u3057\u3068\uff12\u5e74\u9593\u306e\u9069\u7528\u671f\u9650\u5ef6\u9577\uff08\u4ee4\u548c\uff19\u5e74\u5ea6\u672b\u307e\u3067\uff09\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p><a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/storage2.jimin.jp\/pdf\/news\/policy\/zeisi_2025.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u306b\u304a\u3044\u3066\u691c\u8a0e\u4e8b\u9805\uff08\u4e0b\u8a18\u53c2\u7167\uff09\u3068\u3057\u3066\u7e54\u308a\u8fbc\u307e\u308c\u305f\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u4fc2\u308b\u5fc5\u8981\u306a\u6cd5\u6574\u5099\u3068\u4f75\u305b\u3066\u3001\u5206\u96e2\u8ab2\u7a0e\u306e\u5c0e\u5165\u3092\u542b\u3081\u305f\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u3092\u91d1\u878d\u5e81\u304c\u8981\u671b\u3057\u3066\u3044\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;\"><strong>\u7b2c\uff13\u3000\u691c\u8a0e\u4e8b\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\uff13\u3000\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u306b\u4fc2\u308b\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u6697\u53f7\u8cc7\u7523\u3092\u5e83\u304f\u56fd\u6c11\u306e\u8cc7\u7523\u5f62\u6210\u306b\u8cc7\u3059\u308b\u91d1\u878d\u5546\u54c1\u3068\u3057\u3066\u696d\u6cd5\u306e\u4e2d\u3067\u4f4d\u7f6e\u3065\u3051\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u306f\u3058\u3081\u3068\u3057\u305f\u8ab2\u7a0e\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u4ed6\u306e\u91d1\u878d\u5546\u54c1\u3068\u540c\u7b49\u306e\u6295\u8cc7\u5bb6\u4fdd\u8b77\u306e\u305f\u3081\u306e\u8aac\u660e\u7fa9\u52d9\u3084\u9069\u5408\u6027\u7b49\u306e\u898f\u5236\u306a\u3069\u306e\u5fc5\u8981\u306a\u6cd5\u6574\u5099\u3092\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u53d6\u5f15\u696d\u8005\u7b49\u306b\u3088\u308b\u53d6\u5f15\u5185\u5bb9\u306e\u7a0e\u52d9\u5f53\u5c40\u3078\u306e\u5831\u544a\u7fa9\u52d9\u306e\u6574\u5099\u7b49\u3092\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u306b\u3001\u305d\u306e\u898b\u76f4\u3057\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\u203b\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/storage2.jimin.jp\/pdf\/news\/policy\/zeisi_2025.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306e<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/storage2.jimin.jp\/pdf\/news\/policy\/zeisi_2025.pdf#page=110\" target=\"_blank\" rel=\"noopener\">106\u9801<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u307e\u305f\u3001NISA\u306b\u3064\u3044\u3066\u306f\u3001\u3042\u3089\u3086\u308b\u4e16\u4ee3\u304c\u81ea\u8eab\u306e\u30e9\u30a4\u30d5\u30d7\u30e9\u30f3\u306b\u6cbf\u3063\u305f\u5f62\u3067\u8cc7\u7523\u5f62\u6210\u3092\u884c\u3048\u308b\u3088\u3046\u3001\u5bfe\u8c61\u5546\u54c1\u306e\u62e1\u5145\u3092\u542b\u3081\u305fNISA\u306e\u4e00\u5c64\u306e\u5145\u5b9f\u306e\u305f\u3081\u306e\u63aa\u7f6e\u53ca\u3073NISA\u306b\u4fc2\u308b\u6240\u5728\u5730\u78ba\u8a8d\u306e\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u304c\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5236\u5ea6\u306e\u62e1\u5145\u306e\u6052\u4e45\u5316\u7b49<\/strong><\/h4>\n<p>\u305d\u306e\u307b\u304b\u3001\u91d1\u878d\u5e81\u306f\u8fb2\u6797\u6c34\u7523\u7701\u30fb\u539a\u751f\u52b4\u50cd\u7701\u30fb\u7d4c\u6e08\u7523\u696d\u7701\u3068\u306e\u5171\u540c\u8981\u671b\u3068\u3057\u3066\u3001\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u4ee4\u548c\uff18\u5e74\u5206\u6240\u5f97\u7a0e\u306b\u304a\u3044\u3066\u8b1b\u3058\u3089\u308c\u305f\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u5236\u5ea6\u306e\u62e1\u5145\uff0823\u6b73\u672a\u6e80\u306e\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u4e00\u822c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u67a0\u306e\u6240\u5f97\u63a7\u9664\u9650\u5ea6\u984d\u306b\u5bfe\u3059\u308b\uff12\u4e07\u5186\u306e\u4e0a\u4e57\u305b\u63aa\u7f6e\uff09\u3092\u6052\u4e45\u5316\u3059\u308b\u3053\u3068\u7b49\u3092\u8981\u671b\u3057\u3066\u3044\u308b\uff08\u73fe\u884c\u306f\uff11\u5e74\u9593\u306e\u6642\u9650\u63aa\u7f6e\uff09\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u62e1\u5145\u7b49\u306e\u5b50\u80b2\u3066\u652f\u63f4\u306b\u4fc2\u308b\u7a0e\u5236\u63aa\u7f6e\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-174\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u306e\u62e1\u5145\u7b49\u306e\u5b50\u80b2\u3066\u652f\u63f4\u306b\u4fc2\u308b\u7a0e\u5236\u63aa\u7f6e\uff5e\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n\u306a\u304a\u3001\u3053\u3053\u4f55\u5e74\u304b\u691c\u8a0e\u304c\u7d9a\u3044\u3066\u3044\u308b\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\u3084\u6587\u90e8\u79d1\u5b66\u7701\u3068\u306e\u5171\u540c\u8981\u671b\u3067\u3042\u308b\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306b\u4fc2\u308b\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\u306e\uff13\u5e74\u9593\u5ef6\u9577\uff08\u4ee4\u548c10\u5e74\u5ea6\u672b\u307e\u3067\uff09\u7b49\u3082\u8981\u671b\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession 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