{"id":27379,"date":"2013-10-17T10:20:25","date_gmt":"2013-10-17T01:20:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=27379"},"modified":"2014-02-19T19:47:55","modified_gmt":"2014-02-19T10:47:55","slug":"tax-article-50","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-50\/","title":{"rendered":"\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff12\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/strong><strong style=\"font-size: 1em;\">\u300d<\/strong><strong style=\"font-size: 1em;\">\u3092\u8aad\u3080<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u65e5\u672c\u7d4c\u6e08\u56e3\u4f53\u9023\u5408\u4f1a<br \/>\n\u7d4c\u6e08\u57fa\u76e4\u672c\u90e8\u9577\u3000<strong>\u963f\u90e8\u3000\u6cf0\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff08\u524d\u56de\u306f<a title=\"\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-47\/\" target=\"_blank\">\u3053\u3061\u3089<\/a>\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><strong><\/strong><\/p>\n<p style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3008\u672c\u9023\u8f09\u306e\u69cb\u6210\u3009<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff12\u3000\u300c\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u5275\u8a2d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u5148\u7aef\u8a2d\u5099<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u751f\u7523\u30e9\u30a4\u30f3\u3084\u30aa\u30da\u30ec\u30fc\u30b7\u30e7\u30f3\u306e\u6539\u5584\u306b\u8cc7\u3059\u308b\u8a2d\u5099<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u511f\u5374\u8cc7\u7523\u8ab2\u7a0e\u306e\u6e1b\u514d\u306b\u3064\u3044\u3066\u306f\u6539\u3081\u3066\u691c\u8a0e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff13\u3000\u7814\u7a76\u958b\u767a\u7a0e\u5236\u306e\u5ef6\u9577\u30fb\u62e1\u5145<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff14\u3000\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u306e\u8996\u76f4\u3057<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff15\u3000\u65e2\u5b58\u5efa\u7bc9\u7269\u306e\u8010\u9707\u6539\u4fee\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u5275\u8a2d<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff16\u3000\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u898b\u76f4\u3057<\/strong>\u3000\uff08\u4ee5\u4e0a\u3001<a title=\"\u300c\u6c11\u9593\u8a2d\u5099\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u300d\u3092\u8aad\u3080\u3010\u7b2c\uff11\u56de\u3011\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-article-47\/\" target=\"_blank\">\u524d\u56de<\/a>\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#E6E6FA;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u3068\u7a0e\u5236\u63aa\u7f6e<\/strong>\u3000\uff08\u4ee5\u4e0b\u3001\u672c\u7a3f\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6982\u8981<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u300c\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u300c\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff18\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62\u3068\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3078\u306e\u9053\u7b4b<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u5411\u3051\u305f\u691c\u8a0e<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/policy\/policy_topics\/122440.html\" target=\"_blank\">\u6c11\u9593\u6295\u8cc7\u6d3b\u6027\u5316\u7b49\u306e\u305f\u3081\u306e\u7a0e\u5236\u6539\u6b63\u5927\u7db2\uff08\u81ea\u7531\u6c11\u4e3b\u515a\u30fb\u516c\u660e\u515a\uff09<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff17\u3000\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u3068\u7a0e\u5236\u63aa\u7f6e<\/strong><\/h4>\n<p>\u65e5\u672c\u518d\u8208\u6226\u7565\u306e\u78ba\u5b9f\u306a\u5b9f\u884c\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u7523\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u95a2\u3059\u308b\u65bd\u7b56\u3092\u7dcf\u5408\u7684\u304b\u3064\u4e00\u4f53\u7684\u306b\u63a8\u9032\u3059\u308b\u305f\u3081\u3001\u958b\u4f1a\u4e2d\u306e\u81e8\u6642\u56fd\u4f1a\u306b\u304a\u3044\u3066\u3001\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u300d\u306e\u5236\u5b9a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306f\u3001\u65e5\u672c\u518d\u8208\u6226\u7565\u306e\u5b9f\u884c\u3092\u56f3\u308b\u300c\u7dca\u6025\u69cb\u9020\u6539\u9769\u671f\u9593\uff08\u5e73\u621030\u5e74\u5ea6\u307e\u3067\u306e\uff15\u5e74\u9593\uff09\u300d\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u69d8\u3005\u306a\u65bd\u7b56\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306e\u7279\u4f8b\u63aa\u7f6e\u3092\u6574\u5099\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3008\u65bd\u7b56\u2460\u3009<\/strong><\/span><br \/>\n\u65e5\u672c\u518d\u8208\u6226\u7565\u306b\u76db\u308a\u8fbc\u307e\u308c\u305f\u8af8\u65bd\u7b56\u306b\u3064\u3044\u3066\u3001\uff15\u5e74\u9593\u3067\u96c6\u4e2d\u7684\u306b\u5b9f\u65bd\u3059\u3079\u304f\u3001\u653f\u5e9c\u306b\u304a\u3044\u3066\u300c\u7523\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u95a2\u3059\u308b\u5b9f\u884c\u8a08\u753b\u300d\u3092\u7b56\u5b9a\u3057\u3001\u5b9f\u65bd\u671f\u9650\u3001\u62c5\u5f53\u5927\u81e3\u3092\u6c7a\u5b9a\u3057\u3001\u78ba\u5b9f\u306b\u5b9f\u65bd\u3059\u3079\u304d\u5f53\u9762\uff13\u5e74\u9593\u306e\u8a08\u753b\u3092\u6bce\u5e74\u898b\u76f4\u3057\u3066\u3044\u304f\uff08\u7b2c6\u6761\uff09\u3002\u62c5\u5f53\u5927\u81e3\u306f\u3001\u5b9f\u884c\u8a08\u753b\u306b\u76db\u3089\u308c\u305f\u91cd\u70b9\u65bd\u7b56\u304c\u671f\u9650\u307e\u3067\u306b\u5b9f\u65bd\u3067\u304d\u306a\u3044\u304a\u305d\u308c\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u671f\u9650\u3092\u9075\u5b88\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3082\u306e\u3068\u3055\u308c\u308b\uff08\u7b2c7\u6761\uff09\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><strong><span style=\"color: #800000;\">\u3008\u65bd\u7b56\u2461\u3009<\/span><\/strong><br \/>\n\u898f\u5236\u6539\u9769\u3092\u5f37\u529b\u306b\u63a8\u9032\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u4f01\u696d\u5358\u4f4d\u3067\u7279\u4f8b\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u300c\u4f01\u696d\u5b9f\u8a3c\u7279\u4f8b\u5236\u5ea6\u300d\uff08\u7b2c8\u6761\uff09\u3001\u73fe\u884c\u898f\u5236\u306e\u9069\u7528\u7bc4\u56f2\u304c\u4e0d\u660e\u78ba\u306a\u5206\u91ce\u306b\u304a\u3044\u3066\u4e88\u3081\u898f\u5236\u306e\u9069\u7528\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3067\u304d\u308b\u300c\u30b0\u30ec\u30fc\u30be\u30fc\u30f3\u89e3\u6d88\u5236\u5ea6\u300d\uff08\u7b2c9\u6761\uff09\u3092\u5275\u8a2d\u3059\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3008\u65bd\u7b56\u2462\u3009<\/strong><\/span><br \/>\n\u7523\u696d\u306e\u65b0\u9673\u4ee3\u8b1d\u3092\u4fc3\u9032\u3059\u308b\u305f\u3081\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3078\u306e\u8cc7\u91d1\u4f9b\u7d66\u306e\u5186\u6ed1\u5316\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9\u3078\u306e\u4e8b\u696d\u4f1a\u793e\u306e\u51fa\u8cc7\u306b\u3064\u3044\u3066\u306e\u512a\u9047\u7b56\uff08\u7b2c16\u6761\uff5e\u7b2c19\u6761\u3001\u7b49\uff09\u3001\u601d\u3044\u5207\u3063\u305f\u4e8b\u696d\u518d\u7de8\u3092\u884c\u3046\u4f01\u696d\u3078\u306e\u652f\u63f4\u7b56\uff08\u7b2c23\u6761\uff5e\u7b2c37\u6761\u3001\u7b49\uff09\u3001\u30ea\u30b9\u30af\u306e\u9ad8\u3044\u5148\u7aef\u8a2d\u5099\u3092\u8a2d\u5099\u306b\u3064\u3044\u3066\u30ea\u30fc\u30b9\u624b\u6cd5\u3092\u7528\u3044\u305f\u6295\u8cc7\u4fc3\u9032\u7b56\uff08\u7b2c61\u6761\uff5e\u7b2c74\u6761\uff09\u3092\u8b1b\u3058\u308b\u3002<br \/>\n\u3053\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u300c\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u300d\u53ca\u3073\u300c\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u5275\u8a2d\u3055\u308c\u308b\uff08\u5f8c\u8ff0\uff09\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3008\u65bd\u7b56\u2463\u3009<\/strong><\/span><br \/>\n\u4e2d\u5c0f\u4f01\u696d\u306e\u6d3b\u529b\u518d\u751f\u306e\u305f\u3081\u306b\u3001\u81ea\u6cbb\u4f53\u304c\u6c11\u9593\u306e\u5275\u696d\u652f\u63f4\u4e8b\u696d\u8005\u3068\u9023\u643a\u3057\u3066\u5730\u57df\u306e\u5275\u696d\u652f\u63f4\u4f53\u5236\u3092\u69cb\u7bc9\u3059\u308b\u53d6\u308a\u7d44\u307f\u3078\u306e\u30b5\u30dd\u30fc\u30c8\uff08\u7b2c112\u6761\uff5e\u7b2c119\u6761\u3001\u7b49\uff09\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u4e8b\u696d\u518d\u751f\u3078\u306e\u652f\u63f4\u5f37\u5316\u7b56\uff08\u7b2c119\u6761\uff5e134\u6761\u3001\u7b49\uff09\u3092\u8b1b\u3058\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3008\u65bd\u7b56\u2464\u3009<\/strong><\/span><br \/>\n\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u56fd\u7acb\u5927\u5b66\u6cd5\u4eba\u7b49\u306b\u3088\u308b\u30d9\u30f3\u30c1\u30e3\u30fc\u51fa\u8cc7\u306e\u7279\u4f8b\uff08\u7b2c22\u6761\uff09\u3001\u4e2d\u5c0f\u30fb\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3092\u5bfe\u8c61\u3068\u3059\u308b\u7279\u8a31\u6599\u306e\u6e1b\u514d\u63aa\u7f6e\uff08\u7b2c75\u6761\uff09\u3092\u8b1b\u3058\u308b\u3002<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800000;\">\n\t\t<p><span style=\"color: #800000;\"><strong>\u3008\u65bd\u7b56\u2465\u3009<\/strong><\/span><br \/>\n\u3053\u306e\u307b\u304b\u3001\u5f93\u6765\u306e\u7523\u696d\u6d3b\u529b\u6cd5\u306b\u57fa\u3065\u304f\u7523\u696d\u9769\u65b0\u6a5f\u69cb\u3001\u65e9\u671f\u4e8b\u696d\u518d\u751f\u306e\u5186\u6ed1\u5316\u7b49\u3092\u7d99\u627f\u3057\u3001\u7523\u696d\u6d3b\u529b\u6cd5\u306f\u5ec3\u6b62\u3055\u308c\u308b\u3002<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u65bd\u884c\u306f\u3001\u516c\u5e03\u5f8c\uff13\u30f6\u6708\u4ee5\u5185\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5404\u7a2e\u8a08\u753b\u306b\u5fc5\u8981\u306a\u6307\u91dd\u7b49\u3092\u3001\u30d1\u30d6\u30ea\u30c3\u30af\u30fb\u30b3\u30e1\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u3066\u7b56\u5b9a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6765\u5e74\uff082014\u5e74\uff09\uff11\u6708\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u3002<\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u300c\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u300c\u65e5\u672c\u518d\u8208\u6226\u7565\uff086\u670814\u65e5\u95a3\u8b70\u6c7a\u5b9a\uff09\u300d\u3067\u306f\u3001\u300c\u53ce\u76ca\u529b\u306e\u98db\u8e8d\u7684\u306a\u5411\u4e0a\u306b\u5411\u3051\u305f\u6226\u7565\u7684\u30fb\u629c\u672c\u7684\u306a\u4e8b\u696d\u518d\u7de8\u3092\u63a8\u9032\u3059\u308b\u4f01\u696d\u306b\u5bfe\u3057\u3066\u3001\u7a0e\u5236\u63aa\u7f6e\u3084\u91d1\u878d\u652f\u63f4\u306a\u3069\u306e\u5fc5\u8981\u306a\u652f\u63f4\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3002\u300d\u3068\u3057\u3066\u3001\u4e8b\u696d\u518d\u7de8\u3092\u5f37\u529b\u306b\u5f8c\u62bc\u3057\u3059\u308b\u305f\u3081\u306b\u5927\u80c6\u306a\u7a0e\u5236\u63aa\u7f6e\u3092\u8b1b\u3058\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u305d\u306e\u5177\u4f53\u5316\u3068\u3057\u3066\u3001\u300c\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<\/p>\n<p>\u672c\u7279\u4f8b\u3067\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u306e\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u3088\u308a\u300c\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u8a08\u753b\u300d\u306e\u4e3b\u52d9\u5927\u81e3\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u8907\u6570\u306e\u4e8b\u696d\u8005\u304c\u3001\u305d\u306e\u4e8b\u696d\u306e\u4e00\u90e8\u3092\u5206\u96e2\u30fb\u7d71\u5408\u3057\u3066\u65b0\u4f1a\u793e\uff08\u7279\u5b9a\u4f1a\u793e\uff09\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3001\u7279\u5b9a\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u984d\u306e70\uff05\u3092\u300c\u7279\u5b9a\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u300d\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u6e96\u5099\u91d1\u306f10\u5e74\u9593\u636e\u3048\u7f6e\u304d\u3001\u3042\u308b\u3044\u306f\u7d71\u5408\u4f1a\u793e\u304c\uff13\u671f\u9023\u7d9a\u3067\u55b6\u696d\u9ed2\u5b57\u306b\u81f3\u3063\u305f\u5834\u5408\u306b\u306f\u3001\uff15\u5e74\u9593\u3067\u5747\u7b49\u306b\u53d6\u308a\u5d29\u3057\u3001\u305d\u308c\u306b\u81f3\u3089\u305a\u7d71\u5408\u4f1a\u793e\u304c\u89e3\u6563\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u671f\u306b\u304a\u3044\u3066\u4e00\u62ec\u3057\u3066\u53d6\u308a\u5d29\u3059\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p><strong>\u3010\u4e8b\u696d\u518d\u7de8\u4fc3\u9032\u7a0e\u5236\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-27381\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-1.png\" alt=\"\" width=\"650\" height=\"356\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-1.png 1180w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-1-300x164.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-1-1024x561.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2014\/131001a\/131001.pdf\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\uff09<\/span><\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u300c\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u300c\u65e5\u672c\u518d\u8208\u6226\u7565\u300d\u3067\u306f\u3001\u300c\u958b\u696d\u7387\u304c\u5ec3\u696d\u7387\u3092\u4e0a\u56de\u308b\u72b6\u614b\u306b\u3057\u3001\u7c73\u56fd\u30fb\u82f1\u56fd\u30ec\u30d9\u30eb\u306e\u958b\u30fb\u5ec3\u696d\u738710\uff05\u53f0\uff08\u73fe\u72b6\u7d04\uff15\uff05\uff09\u3092\u76ee\u6307\u3059\u305f\u3081\u306b\u3001\u30d9\u30f3\u30c1\u30e3\u30fc\u3078\u306e\u8cc7\u91d1\u4f9b\u7d66\u3092\u5927\u5e45\u306b\u62e1\u5927\u3059\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u73fe\u884c\u306e\u30a8\u30f3\u30b8\u30a7\u30eb\u7a0e\u5236\u3092\u4f7f\u3044\u52dd\u624b\u306e\u826f\u3044\u3082\u306e\u306b\u6539\u5584\u3057\u3001\u6c11\u9593\u4f01\u696d\u7b49\u306e\u8cc7\u91d1\u3092\u6d3b\u7528\u3057\u305f\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\u3078\u306e\u6295\u8cc7\u3092\u4fc3\u3059\u305f\u3081\u306b\u3001\u5fc5\u8981\u306a\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u5177\u4f53\u5316\u3068\u3057\u3066\u3001\u300c\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u300d\u304c\u5275\u8a2d\u3055\u308c\u308b\u3002<\/p>\n<p>\u672c\u7279\u4f8b\u3067\u306f\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u65bd\u884c\u306e\u65e5\u304b\u3089\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306b\u3088\u308a\u300c\u7279\u5b9a\u65b0\u4e8b\u696d\u958b\u62d3\u6295\u8cc7\u4e8b\u696d\u8a08\u753b\u300d\u306e\u4e3b\u52d9\u5927\u81e3\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\uff08\u30d9\u30f3\u30c1\u30e3\u30fc\u30d5\u30a1\u30f3\u30c9\uff09\u306b\u51fa\u8cc7\u3059\u308b\u4e8b\u696d\u8005\uff08\u6709\u9650\u8cac\u4efb\u7d44\u5408\u54e1\u306b\u9650\u308b\u3002\u307e\u305f\u3001\u9069\u683c\u6a5f\u95a2\u6295\u8cc7\u5bb6\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u51fa\u8cc7\u4e88\u5b9a\u984d\u304c\uff12\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u8005\u306b\u9650\u308b\uff09\u304c\u3001\u540c\u8a08\u753b\u306b\u3088\u308a\u7d44\u5408\u8ca1\u7523\u3068\u306a\u308b\u300c\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\uff08\u30d9\u30f3\u30c1\u30e3\u30fc\u4f01\u696d\uff09\u300d\u306e\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u682a\u5f0f\u306e\u6bce\u671f\u672b\u306e\u5e33\u7c3f\u4fa1\u984d\u306e80\uff05\u4ee5\u4e0b\u3092\u300c\u65b0\u4e8b\u696d\u958b\u62d3\u4e8b\u696d\u8005\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u300d\u3068\u3057\u3066\u7a4d\u307f\u7acb\u3066\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u6e96\u5099\u91d1\u306f\u7fcc\u671f\u521d\u306b\u5168\u984d\u3092\u76ca\u91d1\u7b97\u5165\u3057\u305f\u4e0a\u3067\u3001\u671f\u672b\u306b\u5f53\u671f\u306b\u304a\u3051\u308b\u65b0\u898f\u6295\u8cc7\u984d\u3092\u52a0\u3048\u58f2\u5374\u5206\u7b49\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u3092\u640d\u91d1\u7b97\u5165\u3059\u308b\uff08\u6d17\u3044\u66ff\u3048\u65b9\u5f0f\uff09\u3002<\/p>\n<p><strong>\u3010\u30d9\u30f3\u30c1\u30e3\u30fc\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u3011<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-27381\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-2.png\" alt=\"\" width=\"650\" height=\"356\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08<a title=\"\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.meti.go.jp\/main\/zeisei\/zeisei_fy2014\/131001a\/131001.pdf\" target=\"_blank\">\u7d4c\u6e08\u7523\u696d\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\uff09<\/span><\/p>\n<h4><strong>\uff08\uff14\uff09\u3000\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b<\/strong><\/h4>\n<p>\u7523\u696d\u6d3b\u529b\u6cd5\u306e\u5404\u7a2e\u8a08\u753b\u306e\u4e3b\u52d9\u5927\u81e3\u8a8d\u5b9a\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u767b\u9332\u514d\u8a31\u7a0e\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8efd\u6e1b\u3055\u308c\u308b\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-3.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-27384\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-3.png\" alt=\"\t\u8981\u3000\u4ef6\t\u767b\u9332\u514d\u8a31\u7a0e\u306e\u8efd\u6e1b \u5275 \u696d \u652f 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\u8a2d\u7acb\u30fb\u5897\u8cc7\u767b\u8a18\uff1a3.5\/1,000  \u2461 \u5408\u4f75\u306b\u3088\u308b\u8a2d\u7acb\u30fb\u5897\u8cc7\u767b\u8a18 \u3000\uff1a1\/1,000\uff08\u7d14\u5897\u90e8\u52063.5\/1,000\uff09 \uff08\u672c\u5247\uff1a1.5\/1,000\u3001\u7d14\u5897\u90e8\u52067\/1,000\uff09  \u2462 \u5206\u5272\u306b\u3088\u308b\u8a2d\u7acb\u30fb\u5897\u8cc7\u767b\u8a18 \u3000\uff1a5\/1,000\uff08\u672c\u5247\uff1a7\/1,000\uff09  \u2463 \u6cd5\u4eba\u8a2d\u7acb\u306b\u4fc2\u308b \u30fb\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a16\/1,000\uff08\u672c\u5247\uff1a20\/1,000\uff09 \u30fb\u8239\u8236\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a23\/1,000\uff08\u672c\u5247\uff1a28\/1,000\uff09  \u2464 \u5408\u4f75\u306b\u3088\u308b\u6cd5\u4eba\u8a2d\u7acb\u306b\u4fc2\u308b \u30fb\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a2\/1,000\uff08\u672c\u5247\uff1a4\/1,000\uff09 \u30fb\u8239\u8236\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a3\/1,000\uff08\u672c\u5247\uff1a4\/1,000\uff09  \u2465 \u5206\u5272\u306b\u3088\u308b\u6cd5\u4eba\u8a2d\u7acb\u306b\u4fc2\u308b \u30fb\u4e0d\u52d5\u7523\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a4\/1,000\uff08\u672c\u5247\uff1a20\/1,000\uff09 \u30fb\u8239\u8236\u306e\u6240\u6709\u6a29\u79fb\u8ee2\u767b\u8a18 \u3000\u3000\uff1a23\/1,000\uff08\u672c\u5247\uff1a28\/1,000\uff09\" width=\"650\" height=\"742\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-3.png 904w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-3-262x300.png 262w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-3-896x1024.png 896w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff18\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62\u3068\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u3078\u306e\u9053\u7b4b<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u7d4c\u6e08\u5bfe\u7b56\u306b\u304a\u3044\u3066\u3001\u3068\u308a\u308f\u3051\u91cd\u8981\u3067\u3042\u308b\u306e\u306f\u3001\u5b89\u500d\u7dcf\u7406\u304c\u7d4c\u6e08\u6d3b\u6027\u5316\u306e\u8981\u3068\u3057\u3066\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306b\u5f37\u3044\u610f\u6b32\u3092\u793a\u3057\u3001\u4e0e\u515a\u7a0e\u5236\u8abf\u67fb\u4f1a\u3084\u8ca1\u52d9\u7701\u306e\u62b5\u6297\u3092\u62bc\u3057\u5207\u308b\u5f62\u3067\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62\u3068\u3068\u3082\u306b\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u5411\u3051\u305f\u65e9\u671f\u691c\u8a0e\u3092\u6253\u3061\u51fa\u3057\u305f\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62<\/strong><\/h4>\n<p>\u5e73\u621023\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6cd5\u4eba\u7a0e\u7387\u304c30\uff05\u304b\u308925.5\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u672c\u6765\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u308240\uff05\u53f0\u304b\u308935\uff05\u53f0\uff08\u6771\u4eac\u90fd\uff1a40.69\uff05\u219235.64\uff05\uff09\u3068\u306a\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u304c\u3001\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306b\u8981\u3059\u308b\u8ca1\u6e90\u7b56\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u984d(\u56fd\u7a0e\u306e\u307f\uff09\u306e10\uff05\u3092\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u3068\u3057\u3066\u5e73\u621024\u5e74\u5ea6\uff5e26\u5e74\u5ea6\u306e\uff13\u5e74\u9593\u306b\u308f\u305f\u308a\u4e0a\u4e57\u305b\u3057\uff12\u51464,000\u5104\u5186\u3092\u637b\u51fa\u3059\u308b\u3053\u3068\u3055\u308c\u305f\u305f\u3081\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306f38\uff05\u53f0\uff08\u6771\u4eac\u90fd\uff1a38.01\uff05\uff09\u306b\u6b62\u307e\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\uff12\u51464,000\u5104\u5186\u3068\u306f\u300123\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u306e\u5897\u7a0e\u7b49\u3092\u5dee\u3057\u5f15\u304d\u3001\u30cd\u30c3\u30c8\u30677,800\u5104\u5186\u306e\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u3068\u306a\u308b\u306f\u305a\u3067\u3042\u3063\u305f\u3068\u3053\u308d\u304b\u3089\u3001\u305d\u308c\u306b\u898b\u5408\u3046\u5206\u3068\u3057\u30668,000\u5104\u5186\u00d7\uff13\u5e74\u5206\u3068\u3057\u3066\u7b97\u51fa\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4f01\u696d\u53ce\u76ca\u306e\u6539\u5584\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u53ce\u306f\u5f53\u6642\u306e\u898b\u901a\u3057\u3092\u5927\u5e45\u306b\u4e0a\u56de\u308a\u3001\u5e73\u621024\u300125\u5e74\u306e\uff12\u5e74\u5ea6\u5206\u3060\u3051\u3067\uff12\u5146\u5186\u306b\u8fd1\u3044\u984d\u3068\u306a\u308b\u306e\u306f\u78ba\u5b9f\u3068\u671f\u5f85\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u5fa9\u8208\u6cd5\u4eba\u7279\u5225\u7a0e\u3092\u5ec3\u6b62\u3057\u3066\u3082\u3001\u81ea\u7136\u5897\u53ce\u3060\u3051\u3067\u5fa9\u8208\u8ca1\u6e90\u5206\u3092\u5341\u5206\u306b\u78ba\u4fdd\u3067\u304d\u308b\u72b6\u6cc1\u306b\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u4e0e\u515a\u5185\u3067\u306f\u3001\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62\u304c\u3001\u6295\u8cc7\u30fb\u96c7\u7528\u306e\u62e1\u5927\u3084\u8cc3\u91d1\u4e0a\u6607\u306b\u3064\u306a\u304c\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3059\u308b\u610f\u898b\u304c\u5f37\u304f\u3001\u5927\u7db1\u3067\u306f\u3001\u300c\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u306e\u5ec3\u6b62\u3092\u78ba\u5b9f\u306b\u8cc3\u91d1\u4e0a\u6607\u306b\u3064\u306a\u3052\u3089\u308c\u308b\u65b9\u7b56\u3068\u898b\u901a\u3057\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u7b49\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u300112\u6708\u4e2d\u306b\u7d50\u8ad6\u3092\u5f97\u308b\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u5177\u4f53\u7684\u306a\u300c\u65b9\u7b56\u3068\u898b\u901a\u3057\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u7406\u5927\u81e3\u306e\u4e0b\u306b\u7f6e\u304b\u308c\u305f\u300c<a title=\"\u9996\u76f8\u5b98\u90b8\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.kantei.go.jp\/jp\/singi\/seirousi\/\" target=\"_blank\">\u7d4c\u6e08\u306e\u597d\u5faa\u74b0\u5b9f\u73fe\u306b\u5411\u3051\u305f\u653f\u52b4\u4f7f\u4f1a\u8b70<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u7d4c\u56e3\u9023\u304b\u3089\u63d0\u6848\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4f01\u696d\u6d3b\u529b\u306e\u518d\u751f\u3092\u901a\u3058\u3066\u56fd\u6c11\u751f\u6d3b\u306e\u6539\u5584\u3092\u5b9f\u73fe\u3055\u305b\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u6cd5\u4eba\u7a0e\u6e1b\u7a0e<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2 \u4f01\u696d\u53ce\u76ca\u62e1\u5927<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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\/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-27380\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-4.gif\" alt=\"\" width=\"650\" height=\"460\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-4.gif 1051w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-4-300x212.gif 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/10\/taikou2-4-1024x724.gif 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>\u6ce8\uff1a\u82f1\u56fd\u306f2014\u5e744\u6708\u304b\u308921\uff05\u30012015\u5e744\u6708\u304b\u308920\uff05\u3078\u3068\u5f15\u304d\u4e0b\u3052\u308b\u4e88\u5b9a\u3002<\/p>\n<p style=\"text-align: right;\"><span style=\"font-size: 12px;\">\uff08<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/corporation\/084.htm\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a\uff09<\/span><\/p>\n<p>\u5927\u7db1\u3067\u306f\u300c\u308f\u304c\u56fd\u304c\u76f4\u9762\u3059\u308b\u7523\u696d\u69cb\u9020\u3084\u4e8b\u696d\u74b0\u5883\u306e\u5909\u5316\u306e\u4e2d\u3067\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u304c\u96c7\u7528\u3084\u56fd\u5185\u6295\u8cc7\u306b\u78ba\u5b9f\u306b\u3064\u306a\u304c\u3063\u3066\u3044\u304f\u306e\u304b\u3001\u305d\u306e\u653f\u7b56\u52b9\u679c\u3092\u691c\u8a3c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u8868\u9762\u7a0e\u7387\u3092\u5f15\u304d\u4e0b\u3052\u308b\u5834\u5408\u306b\u306f\u3001\u8ca1\u653f\u306e\u5065\u5168\u5316\u3092\u52d8\u6848\u3057\u3001\u30e8\u30fc\u30ed\u30c3\u30d1\u8af8\u56fd\u3067\u3082\u884c\u308f\u308c\u305f\u3088\u3046\u306b\u653f\u7b56\u6e1b\u7a0e\u306e\u5927\u5e45\u306a\u898b\u76f4\u3057\u306a\u3069\u306b\u3088\u308b\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u3084\u3001\u4ed6\u7a0e\u76ee\u3067\u306e\u5897\u53ce\u7b56\u306b\u3088\u308b\u8ca1\u6e90\u78ba\u4fdd\u3092\u56f3\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u70b9\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u3001\u901f\u3084\u304b\u306b\u691c\u8a0e\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u30d9\u30fc\u30b9\u62e1\u5927\u306e\u307f\u306a\u3089\u305a\u300c\u4ed6\u7a0e\u76ee\u3067\u306e\u5897\u53ce\u7b56\u300d\u3068\u660e\u8a18\u3055\u308c\u305f\u3053\u3068\u306f\u6975\u3081\u3066\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u306b\u304a\u3044\u3066\u691c\u8a0e\u304c\u958b\u59cb\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u304c\u3001\u7d4c\u56e3\u9023\u3068\u3001\u65e9\u671f\u5b9f\u73fe\u3092\u76ee\u6307\u3057\u3066\u5177\u4f53\u7684\u306a\u63d0\u8a00\u3092\u91cd\u306d\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"color: #ff0000;\"><strong>\u3010\u8ffd\u8a18\u3011<\/strong><\/span><a title=\"\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6210\u7acb\u306b\u3064\u3044\u3066\uff08\u66f4\u65b0\uff09\" href=\"https:\/\/profession-net.com\/professionjournal\/information-18\/\" target=\"_blank\">\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u306e\u6210\u7acb\u306b\u3064\u3044\u3066\uff08\u66f4\u65b0\uff09<\/a><\/div><\/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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u65e5\u672c\u518d\u8208\u6226\u7565\u306e\u78ba\u5b9f\u306a\u5b9f\u884c\u3092\u56f3\u308b\u305f\u3081\u306b\u3001\u7523\u696d\u7af6\u4e89\u529b\u306e\u5f37\u5316\u306b\u95a2\u3059\u308b\u65bd\u7b56\u3092\u7dcf\u5408\u7684\u304b\u3064\u4e00\u4f53\u7684\u306b\u63a8\u9032\u3059\u308b\u305f\u3081\u3001\u958b\u4f1a\u4e2d\u306e\u81e8\u6642\u56fd\u4f1a\u306b\u304a\u3044\u3066\u3001\u300c\u7523\u696d\u7af6\u4e89\u529b\u5f37\u5316\u6cd5\u300d\u306e\u5236\u5b9a\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10,"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":[543,411,429,432,433],"backnumber":[1714],"series":[1136],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 07:23:24","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27379"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=27379"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/27379\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=27379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=27379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=27379"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=27379"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=27379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}