{"id":270926,"date":"2025-12-11T10:19:25","date_gmt":"2025-12-11T01:19:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270926"},"modified":"2025-12-10T15:58:47","modified_gmt":"2025-12-10T06:58:47","slug":"consumption-article-280","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-280\/","title":{"rendered":"\u3008\u9069\u5207\u306a\u5224\u65ad\u3092\u5c0e\u304f\u305f\u3081\u306e\u3009\u6d88\u8cbb\u7a0e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c15\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u56fd\u5916\u4e8b\u696d\u8005\u304b\u3089\u53d7\u3051\u305f\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: 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border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #006400;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h3>\n<p>\u56fd\u5916\u306e\u4e8b\u696d\u8005\u306b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u5e83\u544a\u914d\u4fe1\u3092\u4f9d\u983c\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u56fd\u5916\u4e8b\u696d\u8005\u306f\u65e5\u672c\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u306e\u3067\u3001\u65e5\u672c\u306b\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5e83\u544a\u914d\u4fe1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306f\u305d\u306e\u56fd\u5916\u4e8b\u696d\u8005\u304c\u7d0d\u3081\u3001\u5f53\u793e\u306f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u7406\u89e3\u3067\u3088\u308d\u3057\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5f53\u793e\u306f\u5f53\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3084\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f95\uff05\u672a\u6e80\u3067\u3059\u3002<br \/>\n<!--more--><\/p>\n<h3 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h3>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u5e83\u544a\u914d\u4fe1\u306f\u3001\u901a\u5e38\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3057\uff08\u8a73\u3057\u304f\u306f\u5f8c\u8ff0\u306e\u300c<strong>\u89e3\u8aac<\/strong>\u300d\u53c2\u7167\uff09\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u3067\u306f\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u3051\u624b\u304c\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u4e0a\u8a18<strong><span style=\"color: #006400;\">\u3010Q\u3011<\/span><\/strong>\u306e\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u65e5\u672c\u306b\u7533\u544a\u30fb\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u300c\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3067\u3042\u308b\u56fd\u5916\u4e8b\u696d\u8005\u304c\u3001\u3053\u306e\u5e83\u544a\u914d\u4fe1\u306b\u3064\u3044\u3066\u3082\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u306e\u3067\u306f\uff1f\u300d\u3068\u611f\u3058\u3089\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u4e8b\u696d\u8005\u304c\u3001\u305d\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u3063\u3066\u56fd\u5916\u4e8b\u696d\u8005\u304b\u3089\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u304c\u300c\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u300d\u3068\u3057\u3066\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff31\uff06\uff21\u554f\uff11<\/a>\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u3064\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u6cd5\u7b2c\uff12\u6761\u7b2c\uff18\u306e\uff14\u9805\u306f\u6b21\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\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=\"text-indent: 15px; margin-bottom: 3px;\">\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3000<span style=\"text-decoration: underline;\">\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046<\/span>\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u5f53\u8a72\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u53d6\u5f15\u6761\u4ef6\u7b49\u304b\u3089\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u8005\u304c\u901a\u5e38\u4e8b\u696d\u8005\u306b\u9650\u3089\u308c\u308b\u3082\u306e\u3092\u3044\u3046\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0b\u7dda\u306f\u7b46\u8005\u8ffd\u8a18<\/span><\/p>\n<p>\u3053\u3053\u3067\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u306e\u306f\u3001\u300c\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u300d\u3053\u3068\u306e\u307f\u304c\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u300c\u56fd\u5916\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u884c\u3046\u300d\u3068\u306f\u66f8\u304b\u308c\u3066\u3044\u306a\u3044\u70b9\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u304c\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u540c\u6642\u306b\u3001\u30b5\u30fc\u30d3\u30b9\u63d0\u4f9b\u8005\u3067\u3042\u308b\u56fd\u5916\u4e8b\u696d\u8005\u304c\u6d88\u8cbb\u7a0e\u7533\u544a\u3059\u308b\u5834\u5408\u3082\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u3064\u3044\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\"><span style=\"color: #006400;\"><span style=\"color: #cd5c5c;\">\u25c6<\/span><\/span><\/span><span style=\"color: #cd5c5c;\"><span style=\"color: #006400;\"> \u25c6<\/span><\/span> \u89e3 \u8aac <span style=\"color: #cd5c5c;\"><span style=\"color: #006400;\">\u25c6<\/span> \u25c6<\/span><\/strong><\/h4>\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u306b\u5c0e\u5165\u3055\u308c\u305f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u6574\u7406\u3068\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u4e3b\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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-30px;\"><strong>\uff08\uff11\uff09\u3000\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u53d6\u5f15\u6761\u4ef6\u7b49\u306b\u3088\u308a\u3001\u4e8b\u696d\u8005\u5411\u3051\u304b\u6d88\u8cbb\u8005\u5411\u3051\u304b\u3092\u5224\u65ad<\/strong><\/h4>\n<p>\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u53d6\u5f15\u6761\u4ef6\u7b49\u304b\u3089\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u901a\u5e38\u4e8b\u696d\u8005\u306b\u9650\u3089\u308c\u308b\u3082\u306e\u304c\u300c\u4e8b\u696d\u8005\u5411\u3051\u300d\u306b\u8a72\u5f53\u3059\u308b\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:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u8a72\u5f53\u3059\u308b\u3082\u306e\u306e\u4f8b\u3009<\/strong><\/span><\/p>\n<ul>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u305f\u5e83\u544a\u306e\u914d\u4fe1<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u30b2\u30fc\u30e0\u3084\u30bd\u30d5\u30c8\u30a6\u30a8\u30a2\u306e\u8ca9\u58f2\u5834\u6240\u3092\u63d0\u4f9b\u3059\u308b\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u7b49\u306e\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u3046\u3061\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u9593\u306b\u304a\u3044\u3066\u63d0\u4f9b\u3059\u308b\u5f79\u52d9\u306e\u5185\u5bb9\u3092\u500b\u5225\u306b\u4ea4\u6e09\u3057\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u9593\u56fa\u6709\u306e\u5951\u7d04\u3092\u7d50\u3076\u3082\u306e\u3067\u5951\u7d04\u306b\u304a\u3044\u3066\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3082\u306e<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #333399;\"><strong>\u3008\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306e\u4f8b\u3009<\/strong><\/span><\/p>\n<ul>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306eWeb\u30b5\u30a4\u30c8\u304b\u3089\u7533\u8fbc\u307f\u3092\u53d7\u3051\u4ed8\u3051\u308b\u3088\u3046\u306a\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u7b49\u306b\u304a\u3044\u3066\u3001\u300c\u4e8b\u696d\u8005\u5411\u3051\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u5f53\u8a72Web\u30b5\u30a4\u30c8\u306b\u63b2\u8f09\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u6d88\u8cbb\u8005\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4e8b\u696d\u8005\u4ee5\u5916\u306e\u8005\u304b\u3089\u306e\u7533\u8fbc\u307f\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u7533\u8fbc\u307f\u3092\u4e8b\u5b9f\u4e0a\u5236\u9650\u3067\u304d\u306a\u3044\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n\u306a\u304a\u3001\uff25\uff35\u8af8\u56fd\u306b\u304a\u3044\u3066\u306f\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u3051\u624b\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u756a\u53f7\uff08VAT-ID\uff09\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u53d6\u5f15\u306f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cao.go.jp\/zei-cho\/content\/20140626_26dis15kai2.pdf\" target=\"_blank\" rel=\"noopener\">\u7a0e\u5236\u8abf\u67fb\u4f1a\uff08\u56fd\u969b\u8ab2\u7a0eDG\u2464\uff09\u3014\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3015\uff0d\u3053\u308c\u307e\u3067\u306e\u8b70\u8ad6\uff0d<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4e00\u65b9\u3001\u65e5\u672c\u3067\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u305f\u5e73\u621027\u5e7410\u6708\u6642\u70b9\u3067\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u5b58\u5728\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u3082\u3042\u308a\u3001\u5f79\u52d9\u306e\u6027\u8cea\u53c8\u306f\u53d6\u5f15\u6761\u4ef6\u7b49\u304b\u3089\u300c\u4e8b\u696d\u8005\u5411\u3051\u300d\u3092\u5b9a\u7fa9\u3057\u3066\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5bfe\u8c61\u3068\u3057\u305f\u3002\u73fe\u5728\u3001\u65e5\u672c\u306b\u3082\u767b\u9332\u756a\u53f7\u5236\u5ea6\u304c\u6574\u5099\u3055\u308c\u305f\u305f\u3081\u3001\u5c06\u6765\u7684\u306b\u898b\u76f4\u3057\u304c\u8b70\u8ad6\u3055\u308c\u308b\u53ef\u80fd\u6027\u306b\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u3042\u308b\u65e8\u306e\u8868\u793a<\/strong><\/h4>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u884c\u3046\u56fd\u5916\u4e8b\u696d\u8005\u306f\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u969b\u3057\u3001\u30ab\u30bf\u30ed\u30b0\u7b49\u306e\u53d6\u5f15\u76f8\u624b\u304c\u5bb9\u6613\u306b\u8a8d\u8b58\u3067\u304d\u308b\u5834\u6240\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u300c\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308b\u65e8\u300d\u3092\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6d88\u6cd562\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8868\u793a\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u304c\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u4ed5\u5165\u308c\u305f\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u751f\u3058\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf#page=32\" target=\"_blank\" rel=\"noopener\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff31\uff06\uff21\u554f20<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf#page=33\" target=\"_blank\" rel=\"noopener\">21<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30b5\u30fc\u30d3\u30b9\u306e\u53d7\u3051\u624b\u304c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b<\/strong><\/h4>\n<p>\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #cd853f;\">\u2461<\/span>\u306b\u8a72\u5f53\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5206\u306e\u9593\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002\u540c\u6642\u306b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3082\u9069\u7528\u3055\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf#page=29\" target=\"_blank\" rel=\"noopener\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff31\uff06\uff21\u554f16<\/a>\uff09\u306e\u3067\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u306f\u4e0d\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4e00\u822c\u8ab2\u7a0e\u3067\u3001\u304b\u3064\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u304c95\uff05\u4ee5\u4e0a\u306e\u8ab2\u7a0e\u671f\u9593<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u53c8\u306f\uff12\u5272\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u56fd\u5916\u4e8b\u696d\u8005\u306b\u3088\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb<\/strong><\/h4>\n<p>\u56fd\u5916\u4e8b\u696d\u8005\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u306e\u6a29\u9650\u3092\u6709\u3059\u308b\u7a0e\u52d9\u4ee3\u7406\u4eba\u3084\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u7b49\u3001\u56fd\u5185\u4e8b\u696d\u8005\u3068\u7570\u306a\u308b\u767b\u9332\u306e\u8981\u4ef6\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u5236\u5ea6\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u79fb\u884c\u3057\u305f\u306e\u3067\u3001\u4e0b\u8a18\u62d9\u7a3f\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\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=\"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c31\u56de\u3011\u300c\u3044\u308f\u3086\u308b\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306e\u5909\u66f4\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-215\/\" target=\"_blank\" rel=\"noopener\">\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3010\u7b2c31\u56de\u3011\u3000\u3044\u308f\u3086\u308b\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306e\u5909\u66f4\u70b9<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6<\/strong><\/h4>\n<p>\u300c\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u53d7\u3051\u3001\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u306f\u4e0d\u8981\u3067\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u307f\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3042\u308b\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=195\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f103\uff0d\uff13<\/a>\uff09\u3002<\/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: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px;\">\u30fb\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/cross-QA.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; 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>\u6b21\u56de\u306f1\/15\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\u56fd\u5916\u306e\u4e8b\u696d\u8005\u306b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306b\u3088\u308b\u5e83\u544a\u914d\u4fe1\u3092\u4f9d\u983c\u3057\u307e\u3057\u305f\u3002\u3053\u306e\u56fd\u5916\u4e8b\u696d\u8005\u306f\u65e5\u672c\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u306e\u3067\u3001\u65e5\u672c\u306b\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u5e83\u544a\u914d\u4fe1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306f\u305d\u306e\u56fd\u5916\u4e8b\u696d\u8005\u304c\u7d0d\u3081\u3001\u5f53\u793e\u306f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u7406\u89e3\u3067\u3088\u308d\u3057\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u306a\u304a\u3001\u5f53\u793e\u306f\u5f53\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3084\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306f95\uff05\u672a\u6e80\u3067\u3059\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[624,420],"backnumber":[2424],"series":[2360],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 16:13:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270926"}],"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=270926"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/270926\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=270926"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=270926"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=270926"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=270926"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=270926"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}