{"id":271872,"date":"2026-03-05T10:19:52","date_gmt":"2026-03-05T01:19:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271872"},"modified":"2026-03-04T08:39:11","modified_gmt":"2026-03-03T23:39:11","slug":"general-rule-article-229","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-229\/","title":{"rendered":"\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b\u3000\u3010\u7b2c10\u56de\u3011\u300c\u7a0e\u52d9\u624b\u7d9a\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u5fd8\u308c\u305f\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b<\/strong><\/span><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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style=\"margin-bottom: 3px;\">\u3059\u308b\u3068\u3001\uff21\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304b\u3089\u306f\u300c\u305d\u306e\u3088\u3046\u306a\u91cd\u8981\u306a\u5909\u66f4\u306f\u3001\u3082\u3063\u3068\u65e9\u304f\u8aac\u660e\u3057\u3066\u307b\u3057\u304b\u3063\u305f\u3002\u300d\u3068\u4e0d\u6e80\u3092\u8ff0\u3079\u3089\u308c\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u52d9\u3092\u884c\u3046\u4e0a\u3067\u300c<span style=\"text-decoration: underline;\"><strong>\u3053\u308c\u3092\u3084\u3063\u305f\u3089\u5931\u6557\u3059\u308b<\/strong><\/span>\u300d\u3068\u3044\u3046\u5fc5\u6557\u6cd5\u3092\u7d39\u4ecb\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u4eca\u56de\u306f\u300c\u7a0e\u52d9\u624b\u7d9a\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u5fd8\u308c\u305f\u300d\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u3053\u6570\u5e74\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306f\u884c\u653f\u30b3\u30b9\u30c8\u306e\u6291\u5236\u3084\u7a0e\u52d9\u884c\u653f\u306e\u30c7\u30b8\u30bf\u30eb\u30fb\u30c8\u30e9\u30f3\u30b9\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\uff08\uff24\uff38\uff09\u306e\u89b3\u70b9\u304b\u3089\u3001\u7a0e\u52d9\u624b\u7d9a\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e00\u90e8\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u3068\u3001\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306e\u5ec3\u6b62\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<p>\u8fd1\u5e74\u306f\u3001\u30ad\u30e3\u30c3\u30b7\u30e5\u30ec\u30b9\u7d0d\u4ed8\u3084\u96fb\u5b50\u7533\u544a\u304c\u666e\u53ca\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u4f9d\u7136\u3068\u3057\u3066\u7d0d\u4ed8\u66f8\u306b\u3088\u308b\u7d0d\u4ed8\u3084\u7d19\u9762\u306b\u3088\u308b\u7533\u544a\u66f8\u7b49\u306e\u63d0\u51fa\u3092\u884c\u3063\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u3082\u591a\u3044\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u3053\u306e\u3088\u3046\u306a\u7d0d\u7a0e\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u7a0e\u52d9\u624b\u7d9a\u306e\u898b\u76f4\u3057\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u8005\u306f\uff11\u5e74\u7d4c\u904e\u3059\u308b\u3068\u5fd8\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u3053\u306e\u60c5\u5831\u63d0\u4f9b\u306f\u6bce\u5e74\u884c\u3046\u3053\u3068\u304c\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u306f\u3001\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3082\u62e1\u5927\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u4eca\u5f8c\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u4eca\u56de\u306f\u3001\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u7a0e\u52d9\u624b\u7d9a\u306e\u60c5\u5831\u63d0\u4f9b\u3092\u6bce\u5e74\u884c\u3046\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u7a3f\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u306b\u3054\u7559\u610f\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6700\u8fd1\u306e\u7a0e\u52d9\u624b\u7d9a\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u73fe\u5728\u306f2026\u5e74\uff13\u6708\u3067\u3042\u308b\u304c\u3001\u76f4\u8fd1\u7d04\uff12\u5e74\u9593\u3067\u4ee5\u4e0b\u306e\u7a0e\u52d9\u624b\u7d9a\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p>2025\u5e74\uff11\u6708\u304b\u3089\u3001\u7533\u544a\u66f8\u7b49\u3092\u7d19\u9762\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u306b\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u304c\u884c\u308f\u308c\u306a\u304f\u306a\u3063\u305f\u3002\uff08\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/onatsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\uff11\u6708\u304b\u3089\u306e\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306b\u3064\u3044\u3066<\/a>\u300d\uff09<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081<\/strong><\/h4>\n<p>\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u3082eLTAX\u3067\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u3092\u884c\u3046\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u5897\u52a0\u3057\u3066\u3044\u308b\u3002\u4ee5\u4e0b\u306f\u3001\u798f\u4e95\u770c\u3068\u795e\u5948\u5ddd\u770c\u8305\u30f6\u5d0e\u5e02\u306e\u4f8b\u3067\u3042\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u798f\u4e95\u770c<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">2026\u5e74\uff12\u6708\u7533\u544a\u30fb\u7d0d\u4ed8\u5206\uff082026\u5e74\uff11\u6708\u767a\u9001\u5206\uff09\u304b\u3089\u6cd5\u4eba\u770c\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u66f8\u7b49\u3092eLTAX\u3067\u63d0\u51fa\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u306f\u3001\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u3092\u53d6\u308a\u3084\u3081\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u798f\u4e95\u770c\u300c<a title=\"\u798f\u4e95\u770c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.pref.fukui.lg.jp\/doc\/zeimu\/houjinn_nouhusyo.html\" target=\"_blank\" rel=\"noopener\">\u6cd5\u4eba\u770c\u6c11\u7a0e\u304a\u3088\u3073\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\u66f8\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u306b\u3064\u3044\u3066<\/a>\u300d\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u795e\u5948\u5ddd\u770c\u8305\u30f6\u5d0e\u5e02<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">2026\u5e74\uff11\u6708\u767a\u9001\u5206\u3088\u308a\u3001\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u3092\u5229\u7528\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u306f\u3001\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u3092\u53d6\u308a\u3084\u3081\u308b\u3053\u3068\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u8305\u30f6\u5d0e\u5e02\u300c<a title=\"\u8305\u30f6\u5d0e\u5e02\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.city.chigasaki.kanagawa.jp\/zei\/1003633\/1065190.html\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u6cd5\u4eba\u3078\u306e\u7533\u544a\u66f8\u30fb\u7d0d\u4ed8\u66f8\u7528\u7d19\u306e\u4e8b\u524d\u9001\u4ed8\u3092\u53d6\u308a\u3084\u3081\u3001\u30d7\u30ec\u7533\u544a\u30c7\u30fc\u30bf\u306e\u9001\u4fe1\u306b\u5207\u308a\u66ff\u3048\u307e\u3059\u3002<\/a>\u300d\uff09\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7a0e\u52d9\u624b\u7d9a\u306b\u95a2\u3059\u308b\u60c5\u5831\u63d0\u4f9b\u3092\u5fd8\u308c\u305f\u5834\u5408\u306e\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u306b\u95a2\u3059\u308b\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u5ef6\u6ede\u7a0e\u7b49\u306e\u767a\u751f\u306e\u53ef\u80fd\u6027<\/h4>\n<p>\u7d0d\u4ed8\u66f8\u3067\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u9867\u554f\u5148\u304c\u3001\u7d0d\u4ed8\u66f8\u306e\u5165\u624b\u304c\u9045\u308c\u3066\u671f\u9650\u5f8c\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u3084\u5ef6\u6ede\u91d1\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u7d0d\u671f\u9650\u76f4\u524d\u306e\u6df7\u4e71\u306e\u53ef\u80fd\u6027<\/h4>\n<p>\u7d0d\u671f\u9650\u76f4\u524d\u3060\u3068\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u90fd\u5408\u306b\u3088\u308a\u91d1\u878d\u6a5f\u95a2\u7b49\u306b\u884c\u304f\u6642\u9593\u304c\u3068\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u307e\u305f\u3001\u793e\u5185\u6c7a\u88c1\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u9867\u554f\u5148\u304b\u3089\u4e0d\u6e80\u3092\u6301\u305f\u308c\u308b<\/h4>\n<p>\u7d0d\u671f\u9650\u8fd1\u304f\u306b\u300c\u7d0d\u4ed8\u66f8\u306f\u9001\u3089\u308c\u3066\u3053\u306a\u3044\u300d\u3068\u4f1d\u3048\u308b\u3068\u3001\u9867\u554f\u5148\u304b\u3089\u306f\u300c\u306a\u305c\u65e9\u304f\u6559\u3048\u3066\u304f\u308c\u306a\u304b\u3063\u305f\u306e\u304b\u300d\u3068\u4e0d\u6e80\u3092\u6301\u305f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306e\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u5f71\u97ff<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u9867\u554f\u5148\u304b\u3089\u306e\u554f\u3044\u5408\u308f\u305b<\/h4>\n<p>\u9867\u554f\u5148\u306b\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u304c\u9001\u3089\u308c\u3066\u3053\u306a\u3044\u3068\u300c\u63a7\u3048\u306f\u3044\u3064\u9001\u3063\u3066\u304f\u308c\u308b\u306e\u304b\u300d\u3068\u554f\u3044\u5408\u308f\u305b\u304c\u6765\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u30fb\u88dc\u52a9\u91d1\u7b49\u306b\u95a2\u3059\u308b\u30c8\u30e9\u30d6\u30eb<\/h4>\n<p>\u53ce\u53d7\u65e5\u4ed8\u5370\u304c\u306a\u3044\u7d19\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5834\u5408\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u878d\u8cc7\u3084\u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u306e\u7533\u8acb\u306a\u3069\u306b\u304a\u3044\u3066\u624b\u7d9a\u304d\u304c\u9032\u307f\u306b\u304f\u304f\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u3001\u9867\u554f\u5148\u304c\u4e0d\u5b89\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5bfe\u7b56<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5171\u901a\u4e8b\u9805<\/strong><\/h4>\n<p>\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u3068\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u5ec3\u6b62\u306b\u95a2\u3059\u308b\u5171\u901a\u306e\u5bfe\u7b56\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6bce\u5e74\u3001\u5ff5\u62bc\u3057\u3067\u4f1d\u3048\u308b<\/h4>\n<p>\u9867\u554f\u5148\u306b\u3088\u3063\u3066\u306f\uff11\u5e74\u7d4c\u3064\u3068\u5fd8\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u3002\u8fd1\u5e74\u306e\u6539\u6b63\u7a0e\u52d9\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u6c7a\u7b97\u671f\u306b\u5165\u308b\u524d\u306b\u6bce\u5e74\u518d\u5ea6\u78ba\u8a8d\u3092\u3059\u308b\u3068\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5909\u308f\u3063\u305f\u5834\u5408<\/h4>\n<p>\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u3082\u6ce8\u610f\u3059\u3079\u304d\u3067\u3042\u308b\u3002\u5f15\u7d99\u304c\u3046\u307e\u304f\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u3068\u3001\u65b0\u3057\u3044\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u7a0e\u52d9\u624b\u7d9a\u306e\u5909\u66f4\u3092\u77e5\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306e\u60c5\u5831\u63d0\u4f9b\u306f\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2460\u3000\u6cd5\u4eba\u7a0e\u4e88\u5b9a\u7533\u544a\u3082\u6ce8\u610f\u3059\u308b<\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u5206\u306e\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u3082\u53d6\u308a\u3084\u3081\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u4e88\u5b9a\u7533\u544a\u5206\u306e\u7d0d\u4ed8\u5931\u5ff5\u304c\u751f\u3058\u308b\u6050\u308c\u304c\u3042\u308b\u3002\u3053\u3061\u3089\u3082\uff11\u5e74\u7d4c\u3064\u3068\u5fd8\u308c\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u6bce\u5e74\u518d\u5ea6\u78ba\u8a8d\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2461\u3000\u5730\u65b9\u7a0e\u3082\u6ce8\u610f\u3059\u308b<\/h4>\n<p>\u524d\u8ff0\u306e<strong>\uff13<\/strong>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306b\u3001\u5730\u65b9\u7a0e\u3067\u3082\u7d0d\u4ed8\u66f8\u306e\u4e8b\u524d\u9001\u4ed8\u306e\u53d6\u308a\u3084\u3081\u3092\u884c\u3046\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u5897\u3048\u3066\u3044\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u7d0d\u4ed8\u66f8\u3067\u5730\u65b9\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u9867\u554f\u5148\u304c\u3042\u308c\u3070\u3001\u6c7a\u7b97\u671f\u306b\u5165\u308b\u524d\u306b\u60c5\u5831\u63d0\u4f9b\u3092\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\">\u2462\u3000\u4ed6\u306e\u7d0d\u4ed8\u624b\u7d9a\u306e\u6848\u5185\u3092\u3059\u308b<\/h4>\n<p>\u7d0d\u4ed8\u66f8\u304c\u306a\u304f\u3066\u3082\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u306a\u3069\u4ed6\u306e\u624b\u6bb5\u3067\u7d0d\u4ed8\u3067\u304d\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u6848\u5185\u3082\u884c\u3046\u3068\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u7533\u544a\u66f8\u7b49\u306e\u95b2\u89a7\u30b5\u30fc\u30d3\u30b9<\/a>\u300d\u306b\u3088\u3063\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3053\u3068\u3082\u8aac\u660e\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3042\u308d\u3046\u3002<\/p>\n<p>\u500b\u4eba\u6240\u5f97\u7a0e\u306e\u5834\u5408\u306f\u300c<a title=\"e-Tax\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.e-tax.nta.go.jp\/shutoku-service\/index.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u7b49\u60c5\u5831\u53d6\u5f97\u30b5\u30fc\u30d3\u30b9<\/a>\u300d\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/anout\/disclosure\/tetsuzuki-kojinjoho\/03.htm\" target=\"_blank\" rel=\"noopener\">\u4fdd\u6709\u500b\u4eba\u60c5\u5831\u306e\u958b\u793a\u8acb\u6c42<\/a>\u300d\u3082\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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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\u300a\u7a0e\u52d9\u5fc5\u6557\u6cd5\u300b\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\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        \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>\uff38\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u9867\u554f\u5148\u3067\u3042\u308b\uff13\u6708\u6c7a\u7b97\u306e\u682a\u5f0f\u4f1a\u793e\uff21\u793e\uff08\u8cc7\u672c\u91d11,000\u4e07\u5186\uff09\u306f\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3042\u308b\u3002\uff38\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\uff21\u793e\u306e\u7533\u544a\u306f\u96fb\u5b50\u7533\u544a\u3067\u884c\u3063\u3066\u3044\u308b\u3002\u4e00\u65b9\u3001\uff21\u793e\u306f\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u7533\u8fbc\u307f\u306f\u3057\u3066\u304a\u3089\u305a\u3001\u3053\u308c\u307e\u3067\u7d0d\u4ed8\u306f\u91d1\u878d\u6a5f\u95a2\u306e\u7a93\u53e3\u3067\u884c\u3063\u3066\u3044\u308b\u3002<br \/>\n\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\u304a\u3088\u3073\u524d\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306f\u5730\u65b9\u7a0e\u306e\u5747\u7b49\u5272\u306e\u307f\u306e\u7d0d\u4ed8\u3067\u3001\u6d88\u8cbb\u7a0e\u7b49\u306f\u9084\u4ed8\u3067\u3042\u3063\u305f\u3002\u305d\u306e\u305f\u3081\u3001\uff21\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u3001\u3053\u306e\uff12\u5e74\u9593\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u7d4c\u9a13\u304c\u306a\u304b\u3063\u305f\u3002<br \/>\n\u5f53\u4e8b\u696d\u5e74\u5ea6\u306f\u3001\u6cd5\u4eba\u7a0e\u7b49\u306f\u5f15\u304d\u7d9a\u304d\u5730\u65b9\u7a0e\u306e\u5747\u7b49\u5272\u306e\u307f\u306e\u7d0d\u4ed8\u3067\u3042\u3063\u305f\u304c\u3001\u6d88\u8cbb\u7a0e\u306f\u7d0d\u4ed8\u3068\u306a\u3063\u305f\u3002\uff38\u4f1a\u8a08\u4e8b\u52d9\u6240\u306f\u3001\uff15\u6708\u7b2c\uff13\u9031\u76ee\u306b\uff21\u793e\u306e\u6cd5\u4eba\u7a0e\u7b49\u304a\u3088\u3073\u6d88\u8cbb\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u96fb\u5b50\u7533\u544a\u306b\u3088\u308a\u63d0\u51fa\u3057\u3001\u4f75\u305b\u3066\u7d0d\u4ed8\u4e00\u89a7\u3092\u9001\u4ed8\u3057\u3066\u3001\uff15\u6708\u672b\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u3088\u3046\u4f1d\u3048\u305f\u3002<br \/>\n\u305d\u306e\u5f8c\u3001\uff15\u6708\u7b2c\uff14\u9031\u76ee\u306b\u5165\u308a\u3001\uff21\u793e\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304b\u3089\u6b21\u306e\u3088\u3046\u306a\u96fb\u8a71\u304c\u3042\u3063\u305f\u3002<br 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