{"id":270910,"date":"2025-11-28T14:35:28","date_gmt":"2025-11-28T05:35:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270910"},"modified":"2026-03-19T09:25:48","modified_gmt":"2026-03-19T00:25:48","slug":"general-rule-report-102","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-report-102\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4ee4\u548c\uff18\u5e74\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u304c\u5e740.8\uff05\u306b\u6539\u5b9a\u3055\u308c\u308b\uff5e\uff14\u5e74\u3076\u308a\u306e\u5f15\u4e0a\u3052\u3067\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u7b49\u306e\u5272\u5408\u304c\u5909\u66f4\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><a href=\"https:\/\/profession-net.com\/professionjournal\/information-724\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2012\/10\/muryobana1-600x79.jpg 600w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4ee4\u548c\uff18\u5e74\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u304c\u5e740.8\uff05\u306b\u6539\u5b9a\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\uff14\u5e74\u3076\u308a\u306e\u5f15\u4e0a\u3052\u3067\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u7b49\u306e\u5272\u5408\u304c\u5909\u66f4\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e7411\u670828\u65e5\u3001\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c93\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4ee4\u548c\uff18\u5e74\u306e\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u3092\u544a\u793a\u3059\u308b\u4ef6\u300d\uff08\u8ca1\u52d9\u7701\u544a\u793a\u7b2c305\u53f7\uff09\u304c<a title=\"\u5b98\u5831\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.kanpo.go.jp\/old\/20251128\/20251128h01598\/20251128h015980000f.html\" target=\"_blank\" rel=\"noopener\">\u5b98\u5831\u672c\u8a8c\u7b2c1598\u53f7<\/a>\u306b\u63b2\u8f09\u3055\u308c\u3001\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ee4\u548c\uff18\u5e74\uff08\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e7412\u670831\u65e5\u307e\u3067\uff09\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306f\u5e740.8%\u3068\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\u306e\u5e740.4%\u304b\u30890.4\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u3068\u306f<\/strong><\/h4>\n<p>\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u3068\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c93\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3055\u308c\u308b\u5272\u5408\u3067\u3042\u308a\u3001\u5404\u5e74\u306e\u524d\u3005\u5e74\u306e\uff19\u6708\u304b\u3089\u524d\u5e74\u306e\uff18\u6708\u307e\u3067\u306e\u5404\u6708\u306b\u304a\u3051\u308b\u9280\u884c\u306e\u65b0\u898f\u306e\u77ed\u671f\u8cb8\u51fa\u7d04\u5b9a\u5e73\u5747\u91d1\u5229\u306e\u5408\u8a08\u309212\u3067\u9664\u3057\u3066\u5f97\u305f\u5272\u5408\u3068\u3057\u3066\u3001\u5404\u5e74\u306e\u524d\u5e74\u306e11\u670830\u65e5\u307e\u3067\u306b\u8ca1\u52d9\u5927\u81e3\u304c\u544a\u793a\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306f\u3001\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u306a\u3069\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u57fa\u790e\u3068\u306a\u308b\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u7b49\u3092\u7b97\u51fa\u3059\u308b\u969b\u306e\u57fa\u6e96\u3068\u3057\u3066\u7528\u3044\u3089\u308c\u308b\u91cd\u8981\u306a\u6307\u6a19\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u6539\u5b9a\u306e\u5185\u5bb9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4ee4\u548c\uff18\u5e74\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u544a\u793a\u306b\u3088\u308a\u3001\u4ee4\u548c\uff18\u5e74\uff08\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e7412\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\uff09\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306f\u3001\u5e740.8%\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u524d\u5e74\u3068\u306e\u6bd4\u8f03<\/strong><\/h4>\n<p>\u4ee4\u548c\uff17\u5e74\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306f\u5e740.4%\u3067\u3042\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u4ee4\u548c\uff18\u5e74\u306f0.4\u30dd\u30a4\u30f3\u30c8\u306e\u5f15\u4e0a\u3052\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8fd1\u5e74\u306e\u63a8\u79fb<\/strong><\/h4>\n<p>\u53c2\u8003\u307e\u3067\u306b\u3001\u8fd1\u5e74\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306e\u63a8\u79fb\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-270911 size-medium\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128-300x160.png\" alt=\"\" width=\"300\" height=\"160\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128-300x160.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128-768x411.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128-600x321.png 600w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/11\/sokuhou20251128.png 999w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p>\u4ee4\u548c\uff14\u5e74\u4ee5\u964d\u3001\u5e740.4%\u3067\u636e\u3048\u7f6e\u304b\u308c\u3066\u3044\u305f\u304c\u3001\u4ee4\u548c\uff18\u5e74\u306b\u304a\u3044\u3066\uff14\u5e74\u3076\u308a\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u5b9f\u52d9\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306e\u6539\u5b9a\u306b\u3088\u308a\u3001\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u7b49\u306e\u5272\u5408\u304c\u5909\u66f4\u3068\u306a\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u306b\u304a\u3051\u308b\u5404\u5272\u5408\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u898b\u8fbc\u307f\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<ul>\n<li>\u5ef6\u6ede\u7a0e\uff1a\u7d0d\u671f\u9650\u5f8c\uff12\u30f6\u6708\u4ee5\u5185 \u5e742.8%\u3001\uff12\u30f6\u6708\u8d85 \u5e749.1%<\/li>\n<li>\u5229\u5b50\u7a0e\uff1a\u5e741.3%<\/li>\n<li>\u9084\u4ed8\u52a0\u7b97\u91d1\uff1a\u5e741.3%<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"> (\u53c2\u8003)\u3000\u4ee4\u548c\uff17\u5e74\u306f\u3001\u5ef6\u6ede\u7a0e\u304c\u5e742.4%\uff0f\u5e748.7%\u3001\u5229\u5b50\u7a0e\u30fb\u9084\u4ed8\u52a0\u7b97\u91d1\u304c\u5e740.9%<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2164\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306e\u5f15\u4e0a\u3052\u306f\u3001\uff14\u5e74\u3076\u308a\u306e\u6539\u5b9a\u3068\u306a\u308a\u3001\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u9084\u4ed8\u52a0\u7b97\u91d1\u7b49\u306e\u5272\u5408\u304c\u5909\u66f4\u3068\u306a\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u671f\u9593\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u3078\u306e\u52a9\u8a00\u7b49\u306b\u304a\u3044\u3066\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\">\u5ef6\u6ede\u7a0e\u306e\u5272\u5408<\/a>\u300d\u7b49\u306e\u30da\u30fc\u30b8\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u544a\u793a\u3092\u53d7\u3051\u3066\u3001\u4eca\u5f8c\u3001\u4ee4\u548c\uff18\u5e74\u5206\u306e\u5272\u5408\u304c\u8ffd\u52a0\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u3002\u5b9f\u52d9\u62c5\u5f53\u8005\u306b\u304a\u3044\u3066\u306f\u3001\u6700\u65b0\u60c5\u5831\u3092\u78ba\u8a8d\u306e\u4e0a\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/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>\u4ee4\u548c\uff17\u5e7411\u670828\u65e5\u3001\u300c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c93\u6761\u7b2c\uff12\u9805\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u3001\u4ee4\u548c\uff18\u5e74\u306e\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u3092\u544a\u793a\u3059\u308b\u4ef6\u300d\uff08\u8ca1\u52d9\u7701\u544a\u793a\u7b2c305\u53f7\uff09\u304c\u5b98\u5831\u672c\u8a8c\u7b2c1598\u53f7\u306b\u63b2\u8f09\u3055\u308c\u3001\u516c\u5e03\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u4ee4\u548c\uff18\u5e74(\u4ee4\u548c\uff18\u5e741\u67081\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e7412\u670831\u65e5\u307e\u3067)\u306e\u5e73\u5747\u8cb8\u4ed8\u5272\u5408\u306f\u5e740.8%\u3068\u3055\u308c\u3001\u4ee4\u548c\uff17\u5e74\u306e\u5e740.4%\u304b\u30890.4\u30dd\u30a4\u30f3\u30c8\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\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":[370,183,177,167,179,289],"tags":[439,438],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 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