{"id":273679,"date":"2026-09-03T10:20:10","date_gmt":"2026-09-03T01:20:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273679"},"modified":"2026-09-02T11:20:34","modified_gmt":"2026-09-02T02:20:34","slug":"tax-article-680","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-680\/","title":{"rendered":"monthly TAX views\u3000-No.163-\u300c\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u30b9\u30ad\u30fc\u30e0\u306e\u4e71\u767a\u3068\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\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.163-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u30b9\u30ad\u30fc\u30e0\u306e\u4e71\u767a\u3068\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\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>\u9ad8\u5e02\u653f\u6a29\u306e\u4e00\u4e01\u76ee\u4e00\u756a\u5730\u306e\u6210\u9577\u6226\u7565\u3068\u3057\u3066\u30012040\u5e74\u5ea6\u307e\u3067\u306b17\u306e\u6226\u7565\u5206\u91ce\u3067\u7d2f\u8a08 370 \u5146\u5186\u8d85\u306e\u5b98\u6c11\u6295\u8cc7\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002\u7279\u306b\u91cd\u8981\u306a\u5206\u91ce\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5225\u4f1a\u8a08\u3067\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u3092\u767a\u884c\u3057\u305d\u308c\u3092\u8ca1\u6e90\u3068\u3057\u305f\u653f\u5e9c\u6295\u8cc7\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u306e\u898f\u6a21\u306f\u6bce\u5e74\u5ea6\u5b9f\u8cea10\u5146\u5186\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u3068\u3044\u3046\u306e\u306f\u3001\u8d64\u5b57\u56fd\u50b5\u3068\u7570\u306a\u308a\u3001\u5c06\u6765\u306e\u511f\u9084\u8ca1\u6e90\u304c\u3042\u3089\u304b\u3058\u3081\u6cd5\u5f8b\u3067\u6c7a\u3081\u3089\u308c\u305f\u3046\u3048\u3067\u767a\u884c\u3055\u308c\u308b\u56fd\u50b5\u3067\u3042\u308b\u3002\u904e\u53bb\u306e\u3064\u306a\u304e\u56fd\u50b5\u306e\u4e8b\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u4f8b\u304c\u3042\u308b\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffdad3;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6700\u521d\u306e\u4e8b\u4f8b\u306f\u30011994\u5e74\u306e\u7a0e\u5236\u6539\u9769\u6642\u306b\u3001\u6240\u5f97\u7a0e\u6e1b\u7a0e\u3092\u5148\u884c\u3055\u305b\uff13\u5e74\u5f8c\u306e1997\u5e74\uff14\u6708\u304b\u3089\u6d88\u8cbb\u7a0e\u7387\u3092\uff13\uff05\u304b\u3089\uff15\uff05\u306b\u5f15\u304d\u4e0a\u3052\u305f\u969b\u306e\u3064\u306a\u304e\uff08\u6e1b\u7a0e\uff09\u8ca1\u6e90\u306e\u78ba\u4fdd\u3060\u3002\u7b46\u8005\u306f\u8ca1\u52d9\u7701\u6642\u4ee3\u3053\u308c\u306b\u95a2\u4e0e\u3057\u305f\u304c\u3001\u8d64\u3067\u3082\u306a\u3044\u9ed2\u3067\u3082\u306a\u3044\u306e\u3067\u300c\u30d4\u30f3\u30af\u56fd\u50b5\u300d\u3068\u3046\u305d\u3076\u3044\u305f\u8a18\u61b6\u304c\u3042\u308b\u3002<\/p>\n<p>\uff12\u756a\u76ee\u306f\u30012009\u5e74\u306e\u57fa\u790e\u5e74\u91d1\u56fd\u5eab\u8ca0\u62c5\u306e\u5f15\u4e0a\u3052\u3068\u6d88\u8cbb\u7a0e\u5897\u7a0e\u3067\u3042\u308b\u3002\u57fa\u790e\u5e74\u91d1\u56fd\u5eab\u8ca0\u62c5\u5272\u5408\u3092\uff13\u5206\u306e\uff11\u304b\u3089\uff12\u5206\u306e\uff11\u306b\u5f15\u304d\u4e0a\u3052\u308b\u8ca1\u6e90\u306e5.1\u5146\u5186\uff08\uff12\u5e74\u5206\uff09\u306f\u30012012\u5e74\u306e\u793e\u4f1a\u4fdd\u969c\u30fb\u7a0e\u4e00\u4f53\u6539\u9769\u3092\u7d4c\u3066\u3001\u6d88\u8cbb\u7a0e\uff18\uff05\u3078\u306e\u5f15\u4e0a\u3052\u304c\u5b9f\u65bd\u3055\u308c\u305f2014\u5e74\uff14\u6708\u307e\u3067\u306e\uff12\u5e74\u9593\u3001\u300c\u5e74\u91d1\u7279\u4f8b\u516c\u50b5\u300d\u3067\u8cc4\u308f\u308c\u305f\u3002<\/p>\n<p>\uff13\u756a\u76ee\u306f\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u5fa9\u8208\u30b9\u30ad\u30fc\u30e0\u3067\u3042\u308b\u3002\u6240\u5f97\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u30fb\u305f\u3070\u3053\u7a0e\u3092\u5897\u7a0e\u3057\u300111 \u5146 5,500 \u5104\u5186\u306e\u5fa9\u8208\u50b5\u306e\u511f\u9084\uff082037\u5e74\u5ea6\u307e\u3067\uff09\u306b\u3042\u3066\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffdad3;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u305d\u306e\u5f8c\u3001\u3064\u306a\u304e\u56fd\u50b5\u30b9\u30ad\u30fc\u30e0\u306e\u4e8b\u4f8b\u306f\u6bce\u5e74\u5ea6\u306e\u3088\u3046\u306b\u6025\u5897\u3059\u308b\u3002<\/p>\n<p>2023\u5e74\u5ea6\u306b\u306f\u3001\u30b0\u30ea\u30fc\u30f3\u6295\u8cc7\u652f\u63f4\u306a\u3069\u3092\u76ee\u7684\u3068\u3057\u306610\u5e74\u959320\u5146\u5186\u898f\u6a21\u306e\u300cGX\u7d4c\u6e08\u79fb\u884c\u50b5\u300d\u304c\u767a\u884c\u3055\u308c\u305f\u3002\u3053\u306e\u511f\u9084\u8ca1\u6e90\u306b\u306f\u3001\u5316\u77f3\u71c3\u6599\u8ce6\u8ab2\u91d1\u3068\u7279\u5b9a\u4e8b\u696d\u8005\u8ca0\u62c5\u91d1\u304b\u3089\u306a\u308b\u30ab\u30fc\u30dc\u30f3\u30d7\u30e9\u30a4\u30b7\u30f3\u30b0\u304c\u3042\u3066\u3089\u308c\u308b\u3002<\/p>\n<p>2024\u5e74\u5ea6\u306b\u306f\u3001\u300c\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u7279\u4f8b\u516c\u50b5\uff08\u5b50\u3069\u3082\u7279\u4f8b\u50b5\uff09\u300d\u304c\u767a\u884c\u3055\u308c\u3001\u511f\u9084\u8ca1\u6e90\u306b\u306f\u516c\u7684\u533b\u7642\u4fdd\u967a\u306b\u4e0a\u4e57\u305b\u3057\u3066\u5fb4\u53ce\u3059\u308b\u300c\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u300d\u306a\u3069\u304c\u3042\u3066\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b2025\u5e74\u5ea6\u306b\u306f\u3001\u300c\u5148\u7aef\u534a\u5c0e\u4f53\u30fb\u4eba\u5de5\u77e5\u80fd\u95a2\u9023\u6280\u8853\u50b5\uff08\u534a\u5c0e\u4f53\u30fbAI\u50b5\uff09\u300d\u3068\u3044\u3046\u540d\u76ee\u306e\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u306e\u767a\u884c\u304c\u59cb\u307e\u308a\u3001\u6b21\u4e16\u4ee3\u534a\u5c0e\u4f53\uff08\u30e9\u30d4\u30c0\u30b9\u7b49\uff09\u3084AI\u30a4\u30f3\u30d5\u30e9\u6295\u8cc7\u3078\u306e\u652f\u63f4\u304c2030\u5e74\u5ea6\u307e\u3067\u884c\u308f\u308c\u308b\u3002\u3053\u306e\u511f\u9084\u8ca1\u6e90\u306b\u306fNTT\u682a\u306a\u3069\u306e\u653f\u5e9c\u4fdd\u6709\u682a\u5f0f\u306e\u914d\u5f53\u91d1\u3084\u8ffd\u52a0\u7684\u306a\u7a0e\u5916\u53ce\u5165\u304c\u3042\u3066\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u8fd1\u5e74\u4e71\u767a\u3055\u308c\u308b\u300c\u3064\u306a\u304e\u56fd\u50b5\u30b9\u30ad\u30fc\u30e0\u300d\u3060\u304c\u3001\u5927\u304d\u306a\u554f\u984c\u304c\u3042\u308b\u3002<\/p>\n<p>\u3064\u306a\u304e\u56fd\u50b5\u306f\u3001\u300c\u50b5\u52d9\u6b8b\u9ad8\u5bfeGDP\u6bd4\u300d\u3084\u300c\u30d7\u30e9\u30a4\u30de\u30ea\u30fc\u30d0\u30e9\u30f3\u30b9\uff08PB\uff09\u300d\u3068\u3044\u3063\u305f\u653f\u5e9c\u306e\u8ca1\u653f\u5065\u5168\u5316\u6307\u6a19\u306e\u7b97\u5b9a\u304b\u3089\u9664\u5916\u3055\u308c\u3001\u5225\u67a0\u3067\u7ba1\u7406\u3055\u308c\u308b\u3068\u3044\u3046\u70b9\u3060\u3002<\/p>\n<p>\u300c<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/cabinet\/honebuto\/2026\/2026_basicpolicies_ja.pdf\" target=\"_blank\" rel=\"noopener\">\u9aa8\u592a\u306e\u65b9\u91dd2026<\/a>\u300d\u306e\u6ce8117\uff08<a title=\"\u5185\u95a3\u5e9c\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www5.cao.go.jp\/keizai-shimon\/kaigi\/cabinet\/honebuto\/2026\/2026_basicpolicies_ja.pdf#page=30\" target=\"_blank\" rel=\"noopener\">26\u9801<\/a>\uff09\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u8ff0\u304c\u3042\u308b\u3002<br \/>\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>\u511f\u9084\u8ca1\u6e90\u306e\u88cf\u4ed8\u3051\u306e\u3042\u308b\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u3092\u767a\u884c\u53ef\u80fd\u3068\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5fc5\u8981\u306a\u8cc7\u91d1\u3092\u524d\u5012\u3057\u3067\u8abf\u9054\u53ef\u80fd\u3068\u3059\u308b\u3002\u3053\u3046\u3057\u305f\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u306b\u3064\u3044\u3066\u306f<span style=\"text-decoration: underline;\">\u50b5\u52d9\u6b8b\u9ad8\u5bfe\uff27\uff24\uff30\u6bd4\u3084\uff30\uff22\u7b49\u306e\u6307\u6a19\u306b\u304a\u3044\u3066\u3001\u7d4c\u8cbb\u53ca\u3073\u8ca1\u6e90\u306e\u91d1\u984d\u3092\u9664\u3044\u3066\u5225\u67a0\u3067\u7ba1\u7406\u3059\u308b<\/span>\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\u7b46\u8005<\/span><\/p>\n<p>\u3064\u307e\u308a\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u306f\u3001\u8ca1\u653f\u898f\u5f8b\u3092\u30ab\u30e2\u30d5\u30e9\u30fc\u30b8\u30e5\u3059\u308b\u624b\u6bb5\u3068\u3057\u3066\u4f7f\u308f\u308c\u308b\u3068\u3044\u3046\u5074\u9762\u3092\u6301\u3063\u3066\u3044\u308b\u3002\u5192\u982d\u306e370\u5146\u5186\u306e\u5b98\u6c11\u6295\u8cc7\u306e\u300c\u3064\u306a\u304e\u56fd\u50b5\u300d\u306e\u8ca1\u6e90\u306f\u3044\u307e\u3060\u4e0d\u660e\u3060\u3002\u5e74\u672b\u307e\u3067\u306b\u306f\u6c7a\u307e\u308b\uff08\u6c7a\u307e\u3089\u306a\u3051\u308c\u3070\u300c\u3064\u306a\u304e\u300d\u306b\u306f\u306a\u3089\u306a\u3044\uff09\u306e\u3060\u308d\u3046\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u8ca1\u6e90\u304c\u6b8b\u3055\u308c\u3066\u3044\u308b\u306e\u3060\u308d\u3046\u304b\u3002\u8cac\u4efb\u3042\u308b\u7a4d\u6975\u8ca1\u653f\u306e\u900f\u660e\u6027\u306f\u307e\u3059\u307e\u3059\u4f4e\u4e0b\u3057\u3066\u3044\u304f\u3002<\/p>\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\u306f10\/1\u306e\u516c\u958b\u4e88\u5b9a\u3067\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>\u9ad8\u5e02\u653f\u6a29\u306e\u4e00\u4e01\u76ee\u4e00\u756a\u5730\u306e\u6210\u9577\u6226\u7565\u3068\u3057\u3066\u30012040\u5e74\u5ea6\u307e\u3067\u306b17\u306e\u6226\u7565\u5206\u91ce\u3067\u7d2f\u8a08 370 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