{"id":271539,"date":"2026-01-19T12:00:52","date_gmt":"2026-01-19T03:00:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271539"},"modified":"2026-01-19T12:00:52","modified_gmt":"2026-01-19T03:00:52","slug":"consumption-report-105","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-105\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u518d\u53d6\u5f97\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\uff31\uff06\uff21\u3092\u516c\u8868\uff5e\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u671f\u9593\u4e2d\u306e\u518d\u767b\u9332\u624b\u7d9a\u304d\u3092\u660e\u78ba\u5316\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u306e\u518d\u53d6\u5f97\u306b\u95a2\u3059\u308b\u65b0\u305f\u306a\uff31\uff06\uff21\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7d4c\u904e\u63aa\u7f6e\u9069\u7528\u671f\u9593\u4e2d\u306e\u518d\u767b\u9332\u624b\u7d9a\u304d\u3092\u660e\u78ba\u5316\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal \u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u63b2\u8f09\u3057\u3066\u3044\u308b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3054\u8cea\u554f\u300d\u3092\u4ee4\u548c\uff18\u5e74\uff11\u670816\u65e5\u66f4\u65b0\u3057\u3001\u65b0\u305f\u306b\uff11\u554f\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\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\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0025002-059.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff18\u5e74\uff11\u670816\u65e5\u66f4\u65b0\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u4eca\u56de\u65b0\u305f\u306b\u516c\u8868\u3055\u308c\u305f\u8cea\u554f\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0025002-059.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u554f\u2169\u3000\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u671f\u9593\u306b\u304a\u3051\u308b\u518d\u767b\u9332<\/a>\u300d\u3067\u3042\u308b\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5f8c\u3001\u3044\u3063\u305f\u3093\u767b\u9332\u3092\u53d6\u308a\u3084\u3081\u305f\u4e8b\u696d\u8005\u304c\u3001\u540c\u4e00\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u518d\u5ea6\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5177\u4f53\u7684\u306a\u8cea\u554f\u5185\u5bb9<\/strong><\/h4>\n<p>\u554f\u2169\u306e\u5177\u4f53\u7684\u306a\u8cea\u554f\u3068\u3057\u3066\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u8005\u3068\u3057\u3066\u4ee4\u548c\uff16\u5e74\uff14\u6708\uff11\u65e5\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u5f8c\u3001\u4ee4\u548c\uff17\u5e7412\u6708\uff11\u65e5\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c\uff18\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d6\u308a\u3084\u3081\u305f\u304c\u3001\u540c\u5e74\u4e2d\u306b\u6539\u3081\u3066\u767b\u9332\u3092\u53d7\u3051\u76f4\u3057\u305f\u3044\u3068\u8003\u3048\u3001\u305d\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u624b\u7d9a\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u3082\u306e\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u57fa\u6e96\u671f\u9593\uff08\u4ee4\u548c\uff16\u5e74\uff09\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306f1,000\u4e07\u5186\u4ee5\u4e0b\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u4ee5\u4e0b\u300c\u767b\u9332\u7533\u8acb\u66f8\u300d\uff09\u306b\u767b\u9332\u5e0c\u671b\u65e5\uff08\u63d0\u51fa\u65e5\u304b\u308915\u65e5\u4ee5\u964d\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u65e5\u3068\u3057\u3066\u4e8b\u696d\u8005\u304c\u5e0c\u671b\u3059\u308b\u65e5\uff09\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u767b\u9332\u5e0c\u671b\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\u4ee5\u4e0b\u300c\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u300d\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\uff08\u767b\u9332\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u3092\u542b\u3080\u5834\u5408\u3092\u9664\u304f\uff09\u3001\u767b\u9332\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u767b\u9332\u65e5\u4ee5\u5f8c\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306e\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d6\u308a\u3084\u3081\u305f\u3068\u3057\u3066\u3082\u3001<span style=\"text-decoration: underline;\">\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u304b\u304b\u308f\u3089\u305a\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/span>\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8cea\u554f\u3078\u306e\u56de\u7b54<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u3053\u3068\u304b\u3089\u3001<span style=\"text-decoration: underline;\">\u4ee4\u548c\uff18\u5e74\u5206\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b<\/span>\u3068\u8a00\u53ca\u3057\u305f\u4e0a\u3067\u3001<span style=\"text-decoration: underline;\">\u518d\u5ea6\u767b\u9332\u3092\u53d7\u3051\u308b\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u6539\u3081\u3066\u767b\u9332\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u65b0\u305f\u306b\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001<span style=\"text-decoration: underline;\">\u767b\u9332\u7533\u8acb\u66f8\u306b\u306f\u767b\u9332\u5e0c\u671b\u65e5\u3092\u8a18\u8f09\u3057\u3001\u305d\u306e\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306615\u65e5\u524d\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/span>\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7559\u610f\u4e8b\u9805\u7b49<\/strong><\/h4>\n<p>\u7559\u610f\u4e8b\u9805\u7b49\u3068\u3057\u3066\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u518d\u5ea6\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u4ee5\u5f8c\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u307e\u3067\u306e\u5404\u8ab2\u7a0e\u671f\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3001\u307e\u305f\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u518d\u5ea6\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u767b\u9332\u7533\u8acb\u66f8\u306e\u300c\u4e8b\u696d\u8005\u533a\u5206\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u4fbf\u5b9c\u4e0a\u3001\u300c\u514d\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u3057\u305f\u4e0a\u3067\u3001\u767b\u9332\u5e0c\u671b\u65e5\u3092\u8a18\u8f09\u3059\u308b\u3088\u3046\u8a00\u53ca\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff18\u5e7410\u6708\uff11\u65e5\u304b\u3089\u518d\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u4f8b\u306b\u3064\u3044\u3066\u3082\u4e0b\u8a18\u306e\u30a4\u30e1\u30fc\u30b8\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0025002-059.pdf#page=12\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-271540\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1.png\" alt=\"\" width=\"1555\" height=\"410\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1.png 1555w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1-300x79.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1-1024x270.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1-768x202.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1-1536x405.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/01\/invoice0116-1-1-600x158.png 600w\" sizes=\"(max-width: 1555px) 100vw, 1555px\" \/><\/a><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0025002-059.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u63b2\u8f09\u3057\u3066\u3044\u308b\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u3054\u8cea\u554f\u300d\u3092\u4ee4\u548c\uff18\u5e74\uff11\u670816\u65e5\u66f4\u65b0\u3057\u3001\u65b0\u305f\u306b\uff11\u554f\u3092\u516c\u8868\u3057\u305f\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":[370,187,177,167,179,289],"tags":[420,588],"backnumber":[],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-27 09:22:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271539"}],"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=271539"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/271539\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=271539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=271539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=271539"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=271539"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=271539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}