{"id":270302,"date":"2025-10-09T10:17:11","date_gmt":"2025-10-09T01:17:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270302"},"modified":"2025-10-08T15:08:50","modified_gmt":"2025-10-08T06:08:50","slug":"consumption-article-277","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-277\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c39\u56de\u3011\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306b\u95a2\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<span style=\"color: #666699;\">\uff31<\/span><span style=\"font-size: 20px; color: #999999;\">\uff06<\/span><span style=\"color: #cd5c5c;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c39\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306b\u95a2\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #666699; background-color: #e6f8fa; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h4>\n<p>\uff2a\uff36\uff08\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\uff09\u306a\u3069\u306e\u4efb\u610f\u7d44\u5408\u7b49\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u3059\u304b\u3002\u307e\u305f\u3001\u7d44\u5408\u54e1\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u3084\u5e33\u7c3f\u306e\u8a18\u8f09\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<br \/>\n<!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #800000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u3014\u30dd\u30a4\u30f3\u30c8\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<strong>\u539f\u5247\u3068\u3057\u3066\u4efb\u610f\u7d44\u5408\u7b49\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u7d44\u5408\u54e1\u5168\u54e1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u7d44\u5408\u54e1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5e79\u4e8b\u4f1a\u793e<\/strong><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><strong>\u5b9b\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u30b3\u30d4\u30fc\u306b\u914d\u5206\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u307b\u304b\u3001\u5e79\u4e8b\u4f1a\u793e\u304c\u4ea4\u4ed8\u3059\u308b\u7cbe\u7b97\u66f8\u306e\u4fdd\u5b58\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002\u5e33\u7c3f\u306b\u8a18\u8f09\u3059\u308b\u76f8\u624b\u5148\u540d\u3068\u53d6\u5f15\u5185\u5bb9\u3082\u300c\u5e79\u4e8b\u4f1a\u793e\u7d4c\u7531\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\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\u672c\u7a3f\u3067\u306f\u3001\u4efb\u610f\u7d44\u5408\u7b49\u306e\u696d\u52d9\u57f7\u884c\u7d44\u5408\u54e1\u3084\u5e79\u4e8b\u4f1a\u793e\u3092\u4e00\u822c\u7684\u306a\u300c\u5e79\u4e8b\u4f1a\u793e\u300d\u3068\u3044\u3046\u8a00\u8449\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffede6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\uff2a\uff36\u7b49\u306e\u4efb\u610f\u7d44\u5408\u7b49\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u307e\u307e\u3067\u306f\u53d6\u5f15\u5148\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u884c\u3048\u306a\u3044\u305f\u3081\u3001\u5b9f\u52d9\u4e0a\u5927\u304d\u306a\u652f\u969c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u70b9\u3092\u8003\u616e\u3057\u3066\u304b\u3001\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u9650\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\uff2a\uff36\u7b49\u306e\u7d44\u5408\u54e1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u3082\u6cd5\u4ee4\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u3067\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u3001\u5177\u4f53\u7684\u306a\u53d6\u6271\u3044\u3092\u898b\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4efb\u610f\u7d44\u5408\u7b49\u3068\u306f<\/strong><\/h4>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u306f\u6c11\u6cd5\u4e0a\u306e\u7d44\u5408\uff08\u6c11\u6cd5667\u2460\uff09\u3084\u6709\u9650\u8cac\u4efb\u4e8b\u696d\u7d44\u5408\uff08\uff2c\uff2c\uff30\uff09\u304c\u4ee3\u8868\u7684\u3067\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30fb\u5efa\u8a2d\u4f01\u696d\u306e\u5171\u540c\u4f01\u696d\u4f53\uff08\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\u3001\uff2a\uff36\uff09<\/strong><\/p>\n<p>\u8907\u6570\u306e\u5efa\u8a2d\u4f01\u696d\u304c\uff11\u3064\u306e\u5efa\u8a2d\u5de5\u4e8b\u3092\u5171\u540c\u3067\u53d7\u6ce8\u30fb\u65bd\u5de5\u3059\u308b\u305f\u3081\u306b\u5f62\u6210\u3059\u308b\u4e8b\u696d\u7d44\u7e54\u4f53\u3002\u95a2\u897f\u4e07\u535a\u306e\u5927\u5c4b\u6839\u30ea\u30f3\u30b0\u5efa\u8a2d\u306b\u3082\u8907\u6570\u306e\uff2a\uff36\u304c\u53c2\u753b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u571f\u4ea4\u901a\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mlit.go.jp\/totikensangyo\/const\/1_6_bt_000101.html\" target=\"_blank\" rel=\"noopener\">\u5171\u540c\u4f01\u696d\u4f53\u5236\u5ea6\uff08\uff2a\uff36\uff09<\/a>\u300d\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong>\u30fb\u6620\u753b\u88fd\u4f5c\u59d4\u54e1\u4f1a<\/strong><\/p>\n<p>\u3044\u308f\u3086\u308b\u300c\u88fd\u4f5c\u59d4\u54e1\u4f1a\u300d\u3078\u306e\u51fa\u8cc7\u306f\u4e00\u822c\u306b\u6c11\u6cd5\u7b2c667\u6761\u306e\u7d44\u5408\u5951\u7d04\u306b\u57fa\u3065\u304f\u51fa\u8cc7\u3067\u3059\u3002<\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/29\/20170531-1\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u30b3\u30f3\u30c6\u30f3\u30c4\u4e8b\u696d\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong>\u30fb\u5f01\u8b77\u58eb\u306e\u5171\u540c\u4e8b\u52d9\u6240<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5f01\u8b77\u58eb\u6cd5\u4eba\u3092\u8a2d\u7acb\u305b\u305a\u3001\u8907\u6570\u306e\u5f01\u8b77\u58eb\u304c\u5171\u540c\u3067\u6cd5\u5f8b\u4e8b\u52d9\u6240\u3092\u7d4c\u55b6\u3059\u308b\u5834\u5408\u306b\u306f\u4e00\u822c\u7684\u306b\u7d44\u5408\u5f62\u5f0f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5f01\u8b77\u58eb\u500b\u4eba\u304c\u305d\u308c\u305e\u308c\u9867\u5ba2\u3068\u306e\u9593\u3067\u5951\u7d04\u3092\u4ea4\u308f\u3057\u3066\u696d\u52d9\u3092\u884c\u3046\u5f62\u614b\u3067\u3042\u308c\u3070\u4efb\u610f\u7d44\u5408\u7b49\u306b\u306f\u8a72\u5f53\u305b\u305a\u3001\u4e0b\u8a18<strong>\uff08\uff12\uff09<\/strong>\u4ee5\u964d\u306e\u53d6\u6271\u3044\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; margin-top: -15px;\"><strong>\u30fb\u6295\u8cc7\u30fb\u7bc0\u7a0e\u5546\u54c1\u306b\u7528\u3044\u3089\u308c\u308b\u4efb\u610f\u7d44\u5408<\/strong><\/p>\n<p>\u822a\u7a7a\u6a5f\u30aa\u30da\u30ec\u30fc\u30c6\u30a3\u30f3\u30b0\u30ea\u30fc\u30b9\u306a\u3069\u3092\u5229\u7528\u3057\u305f\u7bc0\u7a0e\u5546\u54c1\u3067\u4efb\u610f\u7d44\u5408\u304c\u6d3b\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4efb\u610f\u7d44\u5408\u7b49\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u308b\u5834\u5408<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306e\u539f\u5247<\/strong><\/h4>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u306b\u5c5e\u3059\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u53c8\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7d44\u5408\u54e1\u304c\u6301\u5206\u306e\u5272\u5408\u3084\u5229\u76ca\u306e\u5206\u914d\u5272\u5408\u306b\u5fdc\u3058\u3066\u884c\u3063\u305f\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/03.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a\uff11\uff0d\uff13\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3001\u5e79\u4e8b\u4f1a\u793e\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u306b\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u3068\u3057\u3066\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u3059\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\u65e5\u672c\u3067\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u3066\u304a\u3089\u305a\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u4e8b\u696d\u306e\u640d\u76ca\u306e\u914d\u8ce6\u3092\u76f4\u63a5\u53c8\u306f\u9593\u63a5\u306b\u3082\u53d7\u3051\u306a\u3044\u7d44\u5408\u54e1\u306b\u3064\u3044\u3066\u306f\u5c4a\u51fa\u66f8\u306e\u5bfe\u8c61\u3068\u3057\u306a\u304f\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=97\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f50\uff0d\uff12<\/a>\uff09\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_05.htm\" target=\"_blank\" rel=\"noopener\">D1-68\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306b\u4fc2\u308b\u6ce8\u610f\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30a4\uff0e\u6dfb\u4ed8\u66f8\u985e<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u4efb\u610f\u7d44\u5408\u7b49\u306b\u4fc2\u308b\u7d44\u5408\u5951\u7d04\u306e\u5951\u7d04\u66f8\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u66f8\u985e\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30ed\uff0e\u52b9\u529b<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\"><span style=\"text-decoration: underline;\">\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u4ee5\u5f8c<\/span>\u306b\u304a\u3044\u3066\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4efb\u610f\u7d44\u5408\u7b49\u306e\u4e8b\u696d\u3068\u3057\u3066\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u30cf\uff0e\u7d44\u5408\u54e1\u306e\u3046\u3061\u306b\u8a2d\u7acb\u7b2c\uff11\u671f\u3067\u3001\u8a2d\u7acb\u65e5\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u767b\u9332\u7533\u8acb\u4e2d\u306e\u4e8b\u696d\u8005\u304c\u3044\u308b\u5834\u5408<\/strong><\/p>\n<p style=\"margin-bottom: 10px;\">\u5c4a\u51fa\u66f8\u306b\u306f\u7d44\u5408\u54e1\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u8a2d\u7acb\u7b2c\uff11\u671f\u306e\u4e8b\u696d\u8005\u306f\u8a2d\u7acb\u65e5\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u6642\u70b9\u3067\u7533\u8acb\u4e2d\u306e\u305f\u3081\u3001\u767b\u9332\u901a\u77e5\u304c\u5c4a\u3044\u3066\u3044\u306a\u3044\u3068\u3044\u3046\u5834\u5408\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u767b\u9332\u756a\u53f7\u6b04\u306b\u300c\u5f8c\u65e5\u63d0\u51fa\u4e88\u5b9a\u300d\u306a\u3069\u306e\u8a18\u8f09\u3092\u884c\u3063\u305f\u4e0a\u3067\u63d0\u51fa\u3057\u3001\u305d\u306e\u7d44\u5408\u54e1\u306b\u5bfe\u3057\u3066\u767b\u9332\u901a\u77e5\u304c\u3042\u3063\u305f\u5f8c\u3001\u901f\u3084\u304b\u306b\u4efb\u610f\u7d44\u5408\u7b49\u306e\u5c4a\u51fa\u66f8\uff08\u6b21\u8449\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=98\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f51<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u4e8c\uff0e\u767b\u9332\u756a\u53f7<\/strong><\/p>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u306e\u767b\u9332\u756a\u53f7\u306f\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002\u9069\u683c\u8acb\u6c42\u66f8\u3078\u306e\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09\u306f\u4e0b\u8a18<strong>\uff08\uff13\uff09<\/strong>\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u306e\u5c4a\u51fa\u4e8b\u9805\u306e\u5909\u66f4\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u7d44\u5408\u54e1\u306e\u52a0\u5165\u3084\u96e2\u8131\u306a\u3069\u5909\u66f4\u304c\u3042\u3063\u305f\u90fd\u5ea6\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5909\u66f4\u304c\u983b\u7e41\u306b\u884c\u308f\u308c\u308b\u306a\u3069\u3001\u901f\u3084\u304b\u306a\u63d0\u51fa\u304c\u56f0\u96e3\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4efb\u610f\u7d44\u5408\u7b49\u306b\u4fc2\u308b\u8a08\u7b97\u671f\u9593\u5185\u306e\u5909\u66f4\u4e8b\u9805\u3092\u307e\u3068\u3081\u3066\u305d\u306e\u8a08\u7b97\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=98\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f51<\/a>\uff09\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_06.htm\" target=\"_blank\" rel=\"noopener\">D1-69\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u306e\u5c4a\u51fa\u4e8b\u9805\u306e\u5909\u66f4\u624b\u7d9a<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u7b49\u306e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u65b0\u305f\u306a\u7d44\u5408\u54e1\u3092\u52a0\u5165\u3055\u305b\u305f\u5834\u5408\u7b49\u306b\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=96\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f50<\/a>\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_09.htm\" target=\"_blank\" rel=\"noopener\">D1-72\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u7b49\u306e\u624b\u7d9a<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2464\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u89e3\u6563\u53ca\u3073\u6e05\u7b97\u6c7a\u4e86<\/strong><\/h4>\n<p>\u5de5\u4e8b\u3054\u3068\u306b\u5f62\u6210\u3055\u308c\u305f\uff2a\uff36\u306f\u5de5\u4e8b\u5b8c\u6210\u5f8c\u53c8\u306f\u5de5\u4e8b\u3092\u53d7\u6ce8\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u89e3\u6563\u3057\u307e\u3059\u3002\u89e3\u6563\u3057\u3001\u6e05\u7b97\u304c\u6c7a\u4e86\u3057\u305f\u5834\u5408\u306b\u306f\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u6e05\u7b97\u304c\u6c7a\u4e86\u3057\u305f\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_10.htm\" target=\"_blank\" rel=\"noopener\">D1-73\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u6e05\u7b97\u304c\u7d50\u4e86\u3057\u305f\u5834\u5408\u306e\u624b\u7d9a<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4e0a\u8a18<strong>\u2461<\/strong>\uff5e<strong>\u2464<\/strong>\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5148\u306f\u3044\u305a\u308c\u3082\u5e79\u4e8b\u4f1a\u793e\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4efb\u610f\u7d44\u5408\u7b49\u304c\u4ea4\u4ed8\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u304c\u300c\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5168\u3066\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u306b\u4ea4\u4ed8\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u6b21\u306e\u4e8b\u9805\u306e\u8a18\u8f09\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=140\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f75<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-270303\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1.png\" alt=\"\" width=\"500\" height=\"169\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1.png 1028w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1-300x101.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1-1024x346.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1-768x259.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-1-600x203.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306b\u3088\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58<\/strong><\/h4>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u4fdd\u5b58\u3059\u3079\u304d\u8acb\u6c42\u66f8\u7b49\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=172\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f93<\/a>\uff09\u3002<\/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:#808080;\">\n\t\t<ul>\n<li>\u5e79\u4e8b\u4f1a\u793e\u5b9b\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u30b3\u30d4\u30fc<br \/>\n\u5404\u7d44\u5408\u54e1\u306e\u51fa\u8cc7\u91d1\u7b49\u306e\u5272\u5408\u306b\u5fdc\u3058\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u306e\u914d\u5206\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e<\/li>\n<li>\u5e79\u4e8b\u4f1a\u793e\u304c\u4ea4\u4ed8\u3059\u308b\u7cbe\u7b97\u66f8<br \/>\n\u5e79\u4e8b\u4f1a\u793e\u304c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4fdd\u5b58\u3057\u305f\u3046\u3048\u3067\u7d44\u5408\u54e1\u306b\u4ea4\u4ed8\u3059\u308b\u3082\u306e\u3002\u7cbe\u7b97\u66f8\u306b\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u304b\u5426\u304b\u3001\u9069\u7528\u7a0e\u7387\u306a\u3069\u5404\u7d44\u5408\u54e1\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u5f53\u305f\u3063\u3066\u306e\u5fc5\u8981\u306a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u4efb\u610f\u7d44\u5408\u7b49\u306e\u7d44\u5408\u54e1\u306e\u5e33\u7c3f\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<p>\u4efb\u610f\u7d44\u5408\u7b49\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u7d44\u5408\u54e1\u304c\u5e33\u7c3f\u306b\u8a18\u8f09\u3059\u308b\u969b\u306b\u306f\u76f8\u624b\u65b9\u3054\u3068\u306b\u6c0f\u540d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e79\u4e8b\u4f1a\u793e\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u3054\u3068\u306b\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u767b\u9332\u756a\u53f7\u304c\u306a\u3044\u3053\u3068\uff09\u3092\u7ba1\u7406\u3057\u3066\u304a\u308a\u3001\u7d44\u5408\u54e1\u304c\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u78ba\u8a8d\u3067\u304d\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306b\u53d6\u5f15\u5148\u306e\u8a18\u8f09\u3092\u7701\u7565\u3067\u304d\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=173\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff2193\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-270304\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2.png\" alt=\"\" width=\"1309\" height=\"400\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2.png 1309w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2-300x92.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2-1024x313.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2-768x235.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/10\/invoiceQA39-2-600x183.png 600w\" sizes=\"(max-width: 1309px) 100vw, 1309px\" \/><\/a><\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff17\u5e74\uff16\u6708\u6539\u8a02\uff09<\/a><\/p>\n<\/div>\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>\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\uff2a\uff36\uff08\u30b8\u30e7\u30a4\u30f3\u30c8\u30d9\u30f3\u30c1\u30e3\u30fc\uff09\u306a\u3069\u306e\u4efb\u610f\u7d44\u5408\u7b49\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u307e\u3059\u304b\u3002\u307e\u305f\u3001\u7d44\u5408\u54e1\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u3084\u5e33\u7c3f\u306e\u8a18\u8f09\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[420],"backnumber":[2415],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 02:42:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270302"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=270302"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270302\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270302"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270302"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270302"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270302"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270302"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}