{"id":272904,"date":"2026-06-04T10:20:05","date_gmt":"2026-06-04T01:20:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272904"},"modified":"2026-06-03T10:11:47","modified_gmt":"2026-06-03T01:11:47","slug":"tax-article-666","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-666\/","title":{"rendered":"monthly TAX views\u3000-No.160-\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5c0e\u5165\u304c\u3082\u305f\u3089\u3059\u5909\u5316\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.160-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5c0e\u5165\u304c\u3082\u305f\u3089\u3059\u5909\u5316\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u3000\u30b7\u30cb\u30a2\u653f\u7b56\u30aa\u30d5\u30a3\u30b5\u30fc<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5f15\u304d\u7d9a\u304d\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u8a71\u984c\u3067\u6050\u7e2e\u3060\u304c\u3001\u9577\u5e74\u7814\u7a76\u3057\u3066\u304d\u305f\u7b46\u8005\u3068\u3057\u3066\u306f\u306a\u304b\u306a\u304b\u3053\u306e\u8a71\u984c\u304b\u3089\u96e2\u308c\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u3082\u3046\u5c11\u3057\u304a\u4ed8\u304d\u5408\u3044\u9858\u3044\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\uff15\u670820\u65e5\u306e\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u5b9f\u52d9\u8005\u4f1a\u5408\u306b\u300c\u4e2d\u9593\u3068\u308a\u307e\u3068\u3081\u306b\u5411\u3051\u305f\u8b70\u8ad6\u306e\u6574\u7406\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u8b70\u8ad6\u306e\u6574\u7406\u300d\uff09\u304c\u3001\uff15\u670827\u65e5\u306e\u4f1a\u5408\u306b\u306f\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u30a4\u30e1\u30fc\u30b8\uff08\u5236\u5ea6\u8a2d\u8a08\uff09\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/contents\/20260527\/index.html\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u3000\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u8005\u4f1a\u8b70\uff08\u7b2c12\u56de\uff09\u3000\u8b70\u4e8b\u6b21\u7b2c<\/a>\u300d\uff08\u4ee4\u548c\uff18\u5e74\uff15\u670827\u65e5\uff09<br \/>\n<\/div><\/div>\n<p><a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/contents\/20260527\/02_siryou2.pdf#page=3\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-272905\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1.png\" alt=\"\" width=\"1180\" height=\"812\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1.png 1180w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1-1024x705.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1-768x528.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/06\/month160-1-600x413.png 600w\" sizes=\"(max-width: 1180px) 100vw, 1180px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/contents\/20260527\/index.html\" target=\"_blank\" rel=\"noopener\">\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u3000\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u7b49\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u8005\u4f1a\u8b70\uff08\u7b2c12\u56de\uff09\u3000\u8b70\u4e8b\u6b21\u7b2c<\/a>\u300d\u306e<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/contents\/20260527\/02_siryou2.pdf\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\uff12<\/a>\u3088\u308a\u629c\u7c8b\u3002<\/span><\/p>\n<p>\u52e4\u52b4\u6027\u306e\u6240\u5f97\u306b\u5fdc\u3058\u305f\u652f\u63f4\u984d\u3068\u3057\u3066\u3001\u300c\u5b9a\u984d \u21d2 \u9013\u5897 \u21d2 \u5b9a\u984d \u21d2 \u9013\u6e1b\u30fb\u6d88\u5931\u300d\u306e\uff14\u6bb5\u968e\u3067\u500b\u4eba\u5358\u4f4d\u3067\u306e\u7d66\u4ed8\u3092\u3059\u308b\u3002\u5358\u8eab\u8005\u3001\u81ea\u55b6\u696d\u8005\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3001\u5c31\u52b4\u3059\u308b\u9ad8\u9f62\u8005\u3082\u5bfe\u8c61\u3068\u3059\u308b\u3002\u7d66\u4e0e\u6240\u5f97\u306b\u52a0\u3048\u3001\u4e8b\u696d\u6240\u5f97\u3001\u696d\u52d9\u3067\u96d1\u6240\u5f97\u3092\u5f97\u308b\u8005\u3082\u5bfe\u8c61\u306b\u52a0\u3048\u308b\u3002<\/p>\n<p>\u652f\u63f4\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6052\u4e45\u8ca1\u6e90\u306e\u78ba\u4fdd\u306e\u3081\u3069\u304c\u7acb\u3064\u7bc4\u56f2\u3067\u8a2d\u5b9a\u3059\u308b\u3068\u3055\u308c\u3001\u305d\u306e\u5b9f\u65bd\u306b\u5f53\u305f\u3063\u3066\u306f\u6052\u4e45\u7684\u306a\u8ca1\u6e90\u3092\u78ba\u4fdd\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u305f\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u652f\u7d66\u984d\u306e\u4e0a\u9650\u3084\u3069\u306e\u6240\u5f97\u307e\u3067\u652f\u7d66\u3059\u308b\u306e\u304b\u306a\u3069\u306f\u4eca\u5f8c\u306e\u8ab2\u984c\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>\u7d66\u4ed8\u306e\u59cb\u307e\u308a\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u6700\u4f4e\u4fdd\u969c\u984d\u306e74\u4e07\u5186\u3092\u8d85\u3048\u305f\u30e9\u30a4\u30f3\u3001\u3082\u3057\u304f\u306f\u88ab\u7528\u8005\u4fdd\u967a\u306e\u9069\u7528\u304c\u59cb\u307e\u308b\u53ce\u5165106\u4e07\u5186\u3067\u3001\u5e74\u53ce\u306e\u58c1\u3092\u8d8a\u3048\u305f\u3068\u3053\u308d\u3067\u4e00\u5b9a\u306e\u652f\u63f4\u984d\u3092\u4e0a\u4e57\u305b\u3057\u3066\u50cd\u304d\u6b62\u3081\u3092\u9632\u6b62\u3059\u308b\u3002<\/p>\n<p>\u3053\u306e\u4e0a\u4e57\u305b\u3092\u3059\u308b\u3068\u3001<a title=\"monthly TAX views\u3000-No.159-\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u6848\u306e\u516c\u8868\u3068\u8ad6\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-663\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u8ff0\u3079\u305f\u6771\u4eac\u8ca1\u56e3\u3067\u6211\u3005\u304c\u516c\u8868\u3057\u305f\u53f0\u5f62\u3068\u540c\u3058\u5f62\u306b\u306a\u308b\u3002\u7570\u306a\u308b\u306e\u306f\u3001\u300c\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306e\u8005\u300d\u306b\u5b9a\u984d\u306e\u7d66\u4ed8\u3092\u3059\u308b\u3068\u3044\u3046\u98db\u3073\u51fa\u305f\u90e8\u5206\u3060\u3002\u60f3\u50cf\u3059\u308b\u306b\u3001\u300c\u4f4e\u6240\u5f97\u8005\u306b\u3082\u7d66\u4ed8\u3092\u300d\u3068\u3044\u3046\u653f\u6cbb\u7684\u8981\u6c42\u306b\u5fdc\u3058\u305f\u3082\u306e\u3060\u308d\u3046\u3002<\/p>\n<p>\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u57f7\u884c\u306b\u306f\u56fd\u6c11\u306e\u6b63\u78ba\u306a\u6240\u5f97\u30c7\u30fc\u30bf\u304c\u4e0d\u53ef\u6b20\u3060\u304c\u3001\u3053\u306e\u30a4\u30e1\u30fc\u30b8\u901a\u308a\u306e\u5236\u5ea6\u3068\u306a\u3063\u305f\u5834\u5408\u306e\u5f71\u97ff\u3001\u5909\u5316\u306b\u3064\u3044\u3066\u79c1\u898b\u3092\u8ff0\u3079\u3066\u307f\u305f\u3044\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: 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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>\u6b21\u56de\u306f7\/2\u306e\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/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>\u5f15\u304d\u7d9a\u304d\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u8a71\u984c\u3067\u6050\u7e2e\u3060\u304c\u3001\u9577\u5e74\u7814\u7a76\u3057\u3066\u304d\u305f\u7b46\u8005\u3068\u3057\u3066\u306f\u306a\u304b\u306a\u304b\u3053\u306e\u8a71\u984c\u304b\u3089\u96e2\u308c\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u3082\u3046\u5c11\u3057\u304a\u4ed8\u304d\u5408\u3044\u9858\u3044\u305f\u3044\u3002<br \/>\n\uff15\u670820\u65e5\u306e\u793e\u4f1a\u4fdd\u969c\u56fd\u6c11\u4f1a\u8b70\u5b9f\u52d9\u8005\u4f1a\u5408\u306b\u300c\u4e2d\u9593\u3068\u308a\u307e\u3068\u3081\u306b\u5411\u3051\u305f\u8b70\u8ad6\u306e\u6574\u7406\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u8b70\u8ad6\u306e\u6574\u7406\u300d\uff09\u304c\u3001\uff15\u670827\u65e5\u306e\u4f1a\u5408\u306b\u306f\u300c\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u306e\u30a4\u30e1\u30fc\u30b8\uff08\u5236\u5ea6\u8a2d\u8a08\uff09\u300d\u304c\u516c\u8868\u3055\u308c\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":[177,167,181,290],"tags":[113,603,454,303],"backnumber":[2454],"series":[1152],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 12:40:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272904"}],"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=272904"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/272904\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=272904"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=272904"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=272904"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=272904"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=272904"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}