{"id":271197,"date":"2026-01-08T10:10:34","date_gmt":"2026-01-08T01:10:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271197"},"modified":"2026-01-07T15:34:54","modified_gmt":"2026-01-07T06:34:54","slug":"reading-448","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-448\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c100\u8a71\u3011\u300c\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3001\u9ad8\u6821\u6559\u5e2b\u306b\u306a\u308b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #b22222;\">\u6240\u5f97\u8ab2\u7a0e<\/span>\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f<\/strong><\/h3>\n<h4 style=\"text-align: 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\/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u5f15\u304d\u51fa\u3057\u306e\u5965\u3092\u6574\u7406\u3057\u306a\u304c\u3089\u7b54\u3048\u308b\u3002<\/p>\n<p>\u300c\u3067\u3082\u3001\u7a0e\u7406\u58eb\u306b\u306a\u3063\u3066\u304b\u3089\u5f79\u306b\u7acb\u3064\u306e\u3067\u306f\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3092\u898b\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u50d5\u306f\u30fb\u30fb\u30fb\u7a0e\u7406\u58eb\u306f\u3084\u3089\u306a\u3044\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u30dd\u30c4\u30ea\u3068\u3044\u3046\u3002<\/p>\n<p>\u300c\u3048\u3063\u3001\u305d\u3046\u306a\u3093\u3067\u3059\u304b\u30fb\u30fb\u30fb\u50d5\u306a\u3093\u304b\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u9000\u8077\u5f8c\u3001\u3066\u3063\u304d\u308a\u7a0e\u7406\u58eb\u306b\u306a\u308b\u3068\u601d\u3063\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u9a5a\u304d\u306e\u58f0\u3092\u767a\u3059\u308b\u3002<\/p>\n<p>\u300c\u50d5\u306f\u306d\u3048\u30fb\u30fb\u30fb\u3053\u306e\u5e74\u306b\u306a\u3063\u3066\u65b0\u305f\u306b\u7a0e\u7406\u58eb\u696d\u3092\u59cb\u3081\u3088\u3046\u3068\u306f\u601d\u308f\u306a\u3044\u30fb\u30fb\u30fb40\u5e74\u8fd1\u304f\u3001\u307b\u3068\u3093\u3069\u6240\u5f97\u7a0e\u306e\u4ed5\u4e8b\u3070\u304b\u308a\u3067\u3001\u4ed6\u306e\u7a0e\u76ee\u306f\u307b\u3068\u3093\u3069\u77e5\u3089\u306a\u3044\u304b\u3089\u306d\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u58f0\u306f\u5f31\u3005\u3057\u3044\u3002<\/p>\n<p>\u300c\u305d\u3093\u306a\u3053\u3068\u306f\u306a\u3044\u3067\u3059\u3088\u30fb\u30fb\u30fb\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u3088\u3046\u306a\u535a\u5b66\u306e\u77e5\u8b58\u3092\u6301\u3063\u3066\u3044\u308b\u7a0e\u7406\u58eb\u306f\u3069\u3053\u306b\u3082\u3044\u307e\u305b\u3093\u3088\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u529b\u3092\u8fbc\u3081\u3066\u8a00\u3046\u3002<\/p>\n<p>\u300c\u3042\u308a\u304c\u3068\u3046\u30fb\u30fb\u30fb\u541b\u3060\u3051\u3060\u3088\u3001\u305d\u3093\u306a\u3053\u3068\u3092\u8a00\u3063\u3066\u304f\u308c\u308b\u306e\u306f\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u82e6\u7b11\u3044\u3092\u3057\u306a\u304c\u3089\u982d\u3092\u4e0b\u3052\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3068\u3053\u308d\u3067\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u304c\u7a0e\u7406\u58eb\u3092\u3057\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308c\u3070\u30fb\u30fb\u30fb\u9000\u8077\u5f8c\u306f\u4f55\u3092\u3059\u308b\u306e\u3067\u3059\u304b\uff1f\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u304c\u3075\u3068\u3057\u305f\u7591\u554f\u3092\u53e3\u306b\u3059\u308b\u3002<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u982c\u3092\u7de9\u3081\u308b\u3002<br \/>\n\u300c\u30fb\u30fb\u30fb\u6545\u90f7\u306e\u5bcc\u5c71\u306b\u5e30\u3063\u3066\u3001\u9ad8\u6821\u306e\u6559\u5e2b\u3092\u3059\u308b\u4e88\u5b9a\u3060\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c\u3048\u3063\u3001\u9ad8\u6821\u306e\u5148\u751f\u3067\u3059\u304b\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u9a5a\u3044\u305f\u3088\u3046\u306b\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3092\u898b\u308b\u3002<\/p>\n<p>\u300c\u50d5\u306f\u30fb\u30fb\u30fb\u9ad8\u6821\u6559\u54e1\u514d\u8a31\uff08\u4e00\u7a2e\uff09\u3092\u6301\u3063\u3066\u3044\u308b\u3002\u5927\u5b66\u306e\u6642\u306b\u3001\u6559\u5e2b\u306e\u514d\u8a31\u3092\u53d6\u308b\u305f\u3081\u306b\u5927\u5b66\u306e\u6559\u8077\u8ab2\u7a0b\u3067\u5fc5\u8981\u306a\u5358\u4f4d\u3092\u4fee\u5f97\u3057\u3001\u6559\u80b2\u5b9f\u7fd2\u3082\u4fee\u4e86\u3057\u3066\u3044\u308b\u30fb\u30fb\u30fb\u3053\u306e\u8cc7\u683c\u304c\u3001\u7a0e\u52d9\u7f72\u306e\u5b9a\u5e74\u5f8c\u306b\u5f79\u306b\u7acb\u3064\u3068\u306f\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u5c11\u3057\u7167\u308c\u305f\u8868\u60c5\u3092\u3059\u308b\u3002<\/p>\n<p>\u300c\u305d\u3046\u3059\u308b\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3082\u300e\u5148\u751f\u300f\u306b\u306a\u308b\u306e\u3067\u3059\u306d\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u7b11\u3044\u306a\u304c\u3089\u8a00\u3046\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3082\u3063\u3068\u3082\u3001\u9ad8\u6821\u6559\u5e2b\u306f\u975e\u5e38\u52e4\u3060\u304c\u30fb\u30fb\u30fb\u6559\u3048\u308b\u6388\u696d\u306e\u30b3\u30de\u6570\u306f\u591a\u3044\u3002\u305d\u308c\u306b\u30fb\u30fb\u30fb\u3053\u306e\u6b73\u3067\u82e5\u3044\u9ad8\u6821\u751f\u3092\u6559\u3048\u3089\u308c\u308b\u3053\u3068\u306f\u611f\u8b1d\u3057\u306a\u3051\u308c\u3070\u30fb\u30fb\u30fb\u300d<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3060\u3063\u305f\u3089\u3001\u9ad8\u6821\u751f\u306b\u7a0e\u91d1\u306e\u91cd\u8981\u6027\u3092\u3001\u8ab2\u7a0e\u5b9f\u52d9\u3092\u4ea4\u3048\u3066\u6388\u696d\u3067\u304a\u8a71\u3057\u3055\u308c\u305f\u3089\u826f\u3044\u3068\u601d\u3046\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u6559\u58c7\u306b\u7acb\u3064\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3092\u60f3\u50cf\u3057\u306a\u304c\u3089\u63d0\u6848\u3059\u308b\u3002<\/p>\n<p>\u300c\u3046\u3093\u3001\u305d\u3046\u3060\u306a\u30fb\u30fb\u30fb\u9ad8\u6821\u751f\u306b\u8eab\u8fd1\u306a\u7a0e\u91d1\u306e\u3053\u3068\u3092\u6559\u3048\u308b\u306e\u3082\u9762\u767d\u3044\u306d\u30fb\u30fb\u30fb\u300d<br 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\/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u3059\u3089\u3059\u3089\u3068\u9ad8\u6821\u306e\u793e\u4f1a\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8ff0\u3079\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3082\u3046\u3059\u3063\u304b\u308a\u30fb\u30fb\u30fb\u9ad8\u6821\u306e\u5148\u751f\u3067\u3059\u306d\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u7fa8\u307e\u3057\u305d\u3046\u306b\u898b\u308b\u3002<\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u5f15\u304d\u51fa\u3057\u304b\u3089\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/kids\/kyozai\/jireishu\/pdf\/koutougakkou_jireishu.pdf\" target=\"_blank\" rel=\"noopener\">\u79df\u7a0e\u6559\u80b2\u306e\u4e8b\u4f8b\u96c6\uff08\u9ad8\u7b49\u5b66\u6821\u7248\uff09\uff5e\u79df\u7a0e\u6559\u80b2\u306e\u5145\u5b9f\u306b\u5411\u3051\u3066\uff5e<\/a>\u300d\uff08\u5e73\u621027\u5e74\uff14\u6708\u767a\u884c\u30fb\u4ee4\u548c\uff15\u5e74\uff16\u6708\u4e00\u90e8\u6539\u6b63\uff09\u3092\u53d6\u308a\u51fa\u3059\u3002<\/p>\n<p>\u79df\u7a0e\u6559\u80b2\u63a8\u9032\u95a2\u4fc2\u7701\u5e81\u7b49\u5354\u8b70\u4f1a\u304c\u767a\u51fa\u3057\u305f\u30d1\u30f3\u30d7\u30ec\u30c3\u30c8\u3067\u3042\u308b\u3002\u305d\u306e\u300c\u306f\u3058\u3081\u306b\u300d\u306b\u3001\u300c\u79df\u7a0e\u6559\u80b2\u306f\u3001\u306a\u305c\u91cd\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u300d\u3068\u3057\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 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style=\"text-indent: 15px; margin-bottom: 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style=\"text-align: right;\">\uff08\u592a\u5b57\uff1a\u7b46\u8005\uff09<\/p>\n<\/div>\n<p>\u300c\u30fb\u30fb\u30fb\u82e5\u3044\u9ad8\u6821\u751f\u306b\u3001\u7a0e\u306e\u5f79\u5272\u3084\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306a\u3069\u3092\u7406\u89e3\u3057\u3066\u8cb0\u3046\u3053\u3068\u306f\u3001\u65e5\u672c\u306e\u5c06\u6765\u306b\u3068\u3063\u3066\u3001\u6975\u3081\u3066\u5fc5\u8981\u306a\u3053\u3068\u3067\u3001\u305d\u306e\u610f\u5473\u3067\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u79df\u7a0e\u6559\u80b2\u3082\u5c06\u6765\u306e\u65e5\u672c\u306b\u3068\u3063\u3066\u91cd\u8981\u306a\u5f79\u5272\u3092\u679c\u305f\u3059\u3053\u3068\u306b\u306a\u308b\u3068\u601d\u3046\u306e\u3067\u3059\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u7b11\u307f\u3092\u6d6e\u304b\u3079\u306a\u304c\u3089\u8a00\u3046\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u3046\u3060\u306a\u3042\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u8155\u3092\u7d44\u307f\u306a\u304c\u3089\u8003\u3048\u308b\u3002\u305d\u306e\u5f8c\u3001\u30da\u30f3\u3092\u57f7\u3063\u3066\u56f3\u3092\u63cf\u304f\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-271198\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1.png\" alt=\"\" width=\"500\" height=\"98\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1.png 933w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1-300x59.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1-768x151.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2025\/12\/shotoku-bumon100-1-600x118.png 600w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u50d5\u306f\u3001\u7a0e\u91d1\u306f\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u300e\u8ca1\u6e90\u300f\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u516c\u5171\u30b5\u30fc\u30d3\u30b9\u3092\u591a\u304f\u53d7\u3051\u305f\u3044\u3068\u601d\u3046\u306a\u3089\u3001\u7a0e\u91d1\u306f\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u610f\u8b58\u3092\u6301\u305f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30fb\u30fb\u30fb\u554f\u984c\u306f\u3001\u516c\u5e73\u306a\u7a0e\u306e\u8ca0\u62c5\u3092\u3069\u306e\u3088\u3046\u306b\u5206\u304b\u3061\u5408\u3046\u304b\u3068\u3044\u3046\u3053\u3068\u306a\u306e\u3060\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u3059\u3063\u304b\u308a\u9ad8\u6821\u6559\u5e2b\u306e\u9854\u306b\u306a\u3063\u305f\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u601d\u6848\u9854\u306b\u306a\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u7269\u8a9e\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u767b\u5834\u3059\u308b\u4eba\u7269\u3084\u56e3\u4f53\u7b49\u306f\u3001\u5b9f\u5728\u306e\u3082\u306e\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\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        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\/>\n\u4e00\u9031\u9593\u5f8c\u306b\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u9000\u5b98\u3059\u308b\u3002<br \/>\n\u66f8\u985e\u306e\u8a70\u307e\u3063\u305f\u6bb5\u30c0\u30fc\u30eb\u7bb1\u304c\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u508d\u3089\u306b\u7f6e\u304b\u308c\u3066\u3044\u308b\u3002<br \/>\n\u300c\u5f15\u304d\u51fa\u3057\u3092\u6574\u7406\u3057\u3066\u3044\u308b\u3068\u3001\u3044\u308d\u3044\u308d\u306a\u3082\u306e\u304c\u51fa\u3066\u304f\u308b\u30fb\u30fb\u30fb\u300d<br 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