{"id":270137,"date":"2025-10-02T10:19:42","date_gmt":"2025-10-02T01:19:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270137"},"modified":"2025-10-02T10:23:20","modified_gmt":"2025-10-02T01:23:20","slug":"tax-article-629","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-629\/","title":{"rendered":"\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u63d0\u51fa\u3059\u3079\u304d\u5225\u8868\u7b49\u3092\u8aa4\u3063\u305f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b<\/strong><\/span><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u63d0\u51fa\u3059\u3079\u304d\u5225\u8868\u7b49\u3092\u8aa4\u3063\u305f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u68ee\u3000\u667a\u5e78<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px solid #800000; background-color: #ffffff; border-radius: 5px; margin-bottom: 20px;\">\n<h4 style=\"text-align: center;\"><span style=\"color: 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-15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u52d9\u3092\u884c\u3046\u4e0a\u3067\u300c<span style=\"text-decoration: underline;\"><strong>\u3053\u308c\u3092\u3084\u3063\u305f\u3089\u5931\u6557\u3059\u308b<\/strong><\/span>\u300d\u3068\u3044\u3046\u5fc5\u6557\u6cd5\u3092\u7d39\u4ecb\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u4eca\u56de\u306f\u300c\u63d0\u51fa\u3059\u3079\u304d\u5225\u8868\u7b49\u3092\u8aa4\u3063\u305f\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u90e8\u306e\u6cd5\u4eba\u7a0e\u7b49\u306e\u7279\u5225\u63a7\u9664\u306f\u5225\u8868\u3084\u4ed8\u8868\u306e\u63d0\u51fa\u304c\u9069\u7528\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u7b49\u306b\u304a\u3044\u3066\u3082\u5c4a\u51fa\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u308b\u3082\u306e\u304c\u3042\u308b\u3002<\/p>\n<p>\u66f8\u985e\u306e\u63d0\u51fa\u3092\u5931\u5ff5\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u4e8b\u6545\u4e8b\u4f8b\u306f\u3088\u304f\u3042\u308b\u304c\u3001\u4eca\u56de\u306f\u63d0\u51fa\u3057\u305f\u3082\u306e\u306e\u3001\u8aa4\u3063\u3066\u5225\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u3066\u3057\u307e\u3063\u305f\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u63d0\u51fa\u3059\u3079\u304d\u5225\u8868\u7b49\u306e\u8aa4\u308a\u4e8b\u4f8b<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3068\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236<\/strong><\/h4>\n<p>\u5192\u982d\u306e\u4e8b\u4f8b\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u306e\u300e\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u4e8b\u6545\u4e8b\u4f8b\uff082022\u5e74\uff17\u6708\uff5e2023\u5e74\uff16\u670830\u65e5\u7248\uff09\u300f\u306e\u4e8b\u4f8b13\u3092\u53c2\u8003\u306b\u3057\u305f\u3082\u306e\u3067\u3042\u308b\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=\"text-indent: 15px; margin-bottom: 3px;\">\u7a0e\u7406\u58eb\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff16\u6708\u671f\u306e\u6cd5\u4eba\u7a0e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\uff08\u4ee5\u4e0b\u3001\u300c\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3046\u3002\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u4e88\u5b9a\u3057\u3066\u3044\u305f\u4f9d\u983c\u8005\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001\u8aa4\u3063\u3066\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7d4c\u55b6\u6539\u5584\u8a2d\u5099\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u306b\u4fc2\u308b\u5225\u8868\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3002\u3053\u308c\u306b\u3088\u308a\u767a\u751f\u3057\u305f\u904e\u5927\u7d0d\u4ed8\u6cd5\u4eba\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u7a0e\u7406\u58eb\u306f\u4f9d\u983c\u8005\u6cd5\u4eba\u304b\u3089\u640d\u5bb3\u8ce0\u511f\u8acb\u6c42\u3092\u53d7\u3051\u305f\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u682a\u5f0f\u4f1a\u793e\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u300e<a title=\"\u682a\u5f0f\u4f1a\u793e\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zeirishi-hoken.co.jp\/books\/jikojirei_2023\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u4e8b\u6545\u4e8b\u4f8b\uff082022\u5e74\uff17\u6708\uff11\u65e5\uff5e2023\u5e74\uff16\u670830\u65e5\u7248\uff09<\/a>\u300f\u306e\u4e8b\u4f8b13\u3088\u308a\uff09<\/span><\/p>\n<p>\u3053\u306e\u4e8b\u4f8b\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5225\u8868\uff16\uff0815\uff09\u3092\u6dfb\u4ed8\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u8aa4\u3063\u3066\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5434.htm\" target=\"_blank\" rel=\"noopener\">\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u5f37\u5316\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u7279\u5b9a\u7d4c\u55b6\u529b\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u300d\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u306b\u304b\u304b\u308b\u5225\u8868\uff16\uff0823\uff09\u3092\u6dfb\u4ed8\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u3044\u3046\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u3044\u308f\u3086\u308b\u5f53\u521d\u7533\u544a\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u56fd\u7a0e\u5e81\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/aramashi2024\/pdf\/02.pdf\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u4f5c\u6210\u4e0a\u306e\u7559\u610f\u70b9<\/a>\u300d\uff08\u4ee4\u548c\uff16\u5e74\u7248\uff09\u306b\u304a\u3044\u3066\u3082\u3001\u5225\u8868\uff16\uff0815\uff09\u306b\u3064\u3044\u3066\u300c\u78ba\u5b9a\u7533\u544a\u3067\u3053\u306e\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u4fee\u6b63\u7533\u544a\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308a\u3053\u306e\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u300d\u3068\u660e\u8a18\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u682a\u5f0f\u4f1a\u793e\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u300e<a title=\"\u682a\u5f0f\u4f1a\u793e\u65e5\u7a0e\u9023\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.zeirishi-hoken.co.jp\/books\/jikojirei_2020-2\/index.html\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u8077\u696d\u8ce0\u511f\u8cac\u4efb\u4fdd\u967a\u4e8b\u6545\u4e8b\u4f8b\uff082019\u5e74\uff17\u6708\uff11\u65e5\uff5e2020\u5e74\uff16\u670830\u65e5\u7248\uff09<\/a>\u300f\u4e8b\u4f8b\uff15\u3088\u308a\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5225\u8868\u7b49\u306e\u63d0\u51fa\u3092\u8aa4\u3063\u305f\u5834\u5408\u306e\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u7a0e\u7406\u58eb\u4f1a\u306e\u7814\u4fee\u3092\u53d7\u8b1b\u3059\u308b<\/strong><\/h4>\n<p>\u7a0e\u7406\u58eb\u4f1a\u3067\u306f\u3001\u65b0\u3057\u3044\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7814\u4fee\u304c\u5fc5\u305a\u884c\u308f\u308c\u308b\u3002\u5225\u8868\u306e\u66f8\u304d\u65b9\u3084\u6ce8\u610f\u70b9\u306e\u8aac\u660e\u3082\u3042\u308b\u306e\u3067\u3001\u65b0\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7814\u4fee\u306f\u53d7\u8b1b\u3059\u3079\u304d\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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line-height:24px;\">\n\t\t<p>\u300c\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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        \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    <\/div>","protected":false},"excerpt":{"rendered":"<p>X\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u7532\u306f\u3001\u524d\u4efb\u306e\u4e59\u304c\u00d7\uff17\u5e74\uff15\u6708\u672b\u3067\u9000\u8077\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\uff13\u6708\u6c7a\u7b97\u3067\u3042\u308b\uff21\u793e\u3092\u65b0\u305f\u306b\u62c5\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u3002\u7532\u304c\u540c\u5e74\uff16\u6708\u306b\u5165\u308a\u3001\uff21\u793e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u95b2\u89a7\u3059\u308b\u3068\u3001\u00d7\uff16\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u300c\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5225\u8868\uff16\uff0815\uff09\u3092\u6dfb\u4ed8\u3059\u3079\u304d\u3068\u3053\u308d\u3001\u8aa4\u3063\u3066\u5225\u8868\uff16\uff0823\uff09\u304c\u6dfb\u4ed8\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u306b\u6c17\u3065\u3044\u305f\u3002<\/p>\n","protected":false},"author":16148,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[332,477,163,597],"backnumber":[2414],"series":[2404],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 03:05:36","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270137"}],"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=270137"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270137\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270137"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270137"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270137"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270137"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270137"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}