{"id":270115,"date":"2025-09-18T10:20:57","date_gmt":"2025-09-18T01:20:57","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270115"},"modified":"2025-09-18T10:21:28","modified_gmt":"2025-09-18T01:21:28","slug":"tax-article-625","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-625\/","title":{"rendered":"\u65e5\u672c\u306e\u4f01\u696d\u7a0e\u5236\u3000\u3010\u7b2c143\u56de\u3011\u300c\u5404\u5e9c\u7701\u5e81\u306e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u8981\u671b\u304c\u516c\u8868\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\u7b2c143\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270116\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1.png\" alt=\"\" width=\"1310\" height=\"695\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1.png 1310w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1-300x159.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1-1024x543.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1-768x407.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/09\/corporate-tax143-1-600x318.png 600w\" sizes=\"(max-width: 1310px) 100vw, 1310px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/cabinet\/honebuto\/2025\/decision0613.html\" target=\"_blank\" rel=\"noopener\">\u9aa8\u592a\u306e\u65b9\u91dd2025<\/a>\u300d\u7b49\u3067\u306f\u3001\u7269\u4fa1\u4e0a\u6607\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u8e0f\u307e\u3048\u3001\u4e88\u7b97\u3001\u7a0e\u5236\u306b\u304a\u3051\u308b\u9577\u5e74\u636e\u3048\u7f6e\u304b\u308c\u305f\u307e\u307e\u306e\u69d8\u3005\u306a\u516c\u7684\u5236\u5ea6\u306b\u4fc2\u308b\u57fa\u6e96\u984d\u3084\u95be\u5024\u306b\u3064\u3044\u3066\u3001\u56fd\u6c11\u751f\u6d3b\u3078\u6df1\u523b\u306a\u5f71\u97ff\u304c\u53ca\u3070\u306a\u3044\u3088\u3046\u3001\u7701\u5e81\u6a2a\u65ad\u7684\u30fb\u7db2\u7f85\u7684\u306b\u70b9\u691c\u3057\u3001\u898b\u76f4\u3057\u3092\u9032\u3081\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u30011984\u5e74\u306e\u898b\u76f4\u3057\u4ee5\u964d\u3001\u98df\u6599\u54c1\u4fa1\u683c\u304c\u4e0a\u6607\u3059\u308b\u4e2d\u3067\u300140\u5e74\u4ee5\u4e0a\u636e\u3048\u7f6e\u304b\u308c\u3066\u3044\u308b\u98df\u4e8b\u652f\u7d66\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\uff08\u73fe\u884c\u6708\u984d3,500\u5186\u4ee5\u4e0b\uff09\u306b\u3064\u3044\u3066\u3082\u901f\u3084\u304b\u306a\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u91d1\u878d\u5e81\u304c\u5358\u72ec\u3067\u3001NISA\u306b\u4fc2\u308b\u6240\u5728\u5730\u78ba\u8a8d\u306e\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u7b49\u3092\u6c42\u3081\u3066\u3044\u308b\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u9867\u5ba2\u304c\u65b0NISA\uff08\u53ca\u3073\u3064\u307f\u305f\u3066NISA\uff09\u306e\u53e3\u5ea7\u958b\u8a2d\u3092\u3057\u305f\u5f8c\u300110\u5e74\u7d4c\u904e\u6642\uff08\u305d\u306e\u5f8c\uff15\u5e74\u7d4c\u904e\u3054\u3068\uff09\u306b\u9867\u5ba2\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5f53\u8a72\u78ba\u8a8d\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u65b0\u898f\u8cb7\u4ed8\u304c\u505c\u6b62\u3068\u306a\u308a\u3001\u9867\u5ba2\u306e\u8cc7\u7523\u5f62\u6210\u30d7\u30e9\u30f3\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u304a\u305d\u308c\u304c\u3042\u308b\u3002\u73fe\u5728\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\u90f5\u9001\u7b49\u306b\u3088\u308b\u78ba\u8a8d\u65b9\u6cd5\u3067\u306f\u3001\u9867\u5ba2\u53ca\u3073\u91d1\u878d\u6a5f\u95a2\u306e\u8ca0\u62c5\u304c\u5927\u304d\u3044\u3053\u3068\u304b\u3089\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u8ca0\u62c5\u306b\u3082\u914d\u616e\u3057\u3064\u3064\u3001\u8cc7\u683c\u306e\u306a\u3044\u8005\u306b\u3088\u308b\u53d6\u5f15\u304c\u884c\u308f\u308c\u306a\u3044\u3088\u3046\u5b9f\u52b9\u6027\u306e\u3042\u308b\u4ee3\u66ff\u7b56\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u624b\u7d9a\u306e\u66f4\u306a\u308b\u7c21\u7d20\u5316\u306b\u3088\u308a\u3001\u6295\u8cc7\u5bb6\u306e\u5229\u4fbf\u6027\u3092\u5411\u4e0a\u3055\u305b\u3001NISA\u306e\u66f4\u306a\u308b\u666e\u53ca\u30fb\u5229\u7528\u4fc3\u9032\u3092\u56f3\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u539a\u751f\u52b4\u50cd\u7701\u304c\u5358\u72ec\u3067\u3001\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u63a8\u9032\u306e\u305f\u3081\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7279\u4f8b\u63aa\u7f6e\u306e\u62e1\u5145\u3092\u8981\u671b\u3057\u3066\u3044\u308b\u3002\u4ee4\u548c\uff18\u5e74\u672b\u307e\u3067\u306e\u6642\u9650\u63aa\u7f6e\u3092\u6052\u4e45\u5316\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u533b\u7642\u8cbb\u9069\u6b63\u5316\u52b9\u679c\u304c\u898b\u8fbc\u307e\u308c\u308b\u975e\u30b9\u30a4\u30c3\u30c1 OTC\u533b\u85ac\u54c1\u3084 OTC\u691c\u67fb\u85ac\u3001\u85ac\u5c40\u88fd\u9020\u8ca9\u58f2\u533b\u85ac\u54c1\u3082\u7a0e\u5236\u5bfe\u8c61\u533b\u85ac\u54c1\u306b\u8ffd\u52a0\u3057\u3001\u6240\u5f97\u63a7\u9664\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u3082\u898b\u76f4\u3059\u3053\u3068\u3067\u4e0a\u9650\u309220\u4e07\u5186\uff08\u73fe\u884c\uff18\u4e078,000\u5186\uff09\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3007\u305d\u306e\u4ed6<\/strong><\/h4>\n<p>\u6628\u5e74\u306e<a 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\">\u4e0e\u515a\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u306b\u304a\u3044\u3066\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u6539\u6b63\u306b\u304a\u3044\u3066\u7d50\u8ad6\u3092\u5f97\u308b\u3068\u3055\u308c\u305f\u8eca\u4f53\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u7d4c\u6e08\u7523\u696d\u7701\u304b\u3089\u629c\u672c\u898b\u76f4\u3057\u306e\u8981\u671b\u304c\u51fa\u3055\u308c\u3066\u3044\u308b\u3002\u7c73\u56fd\u306e\u8ffd\u52a0\u95a2\u7a0e\u7b49\u306e\u56fd\u5185\u81ea\u52d5\u8eca\u7523\u696d\u3078\u306e\u5f71\u97ff\u3082\u8e0f\u307e\u3048\u3064\u3064\u3001\u5e02\u5834\u306e\u6d3b\u6027\u5316\u306b\u5bc4\u4e0e\u3057\u30012050\u5e74\u30ab\u30fc\u30dc\u30f3\u30cb\u30e5\u30fc\u30c8\u30e9\u30eb\u306e\u5b9f\u73fe\u306b\u3082\u7a4d\u6975\u7684\u306b\u8ca2\u732e\u3059\u308b\u3082\u306e\u3068\u3059\u3079\u304f\u3001\u74b0\u5883\u6027\u80fd\u5272\u306e\u5ec3\u6b62\u7b49\u53d6\u5f97\u6642\u306e\u8ca0\u62c5\u306e\u8efd\u6e1b\u3092\u884c\u3044\u3001\u4fdd\u6709\u6642\u306b\u304a\u3044\u3066\u91cd\u91cf\u53ca\u3073 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line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f10\/16\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 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23:46:56","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270115"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270115"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270115\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270115"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270115"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}