{"id":273923,"date":"2026-10-08T10:18:25","date_gmt":"2026-10-08T01:18:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273923"},"modified":"2026-10-07T17:24:06","modified_gmt":"2026-10-07T08:24:06","slug":"consumption-article-301","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-301\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u5927\u7db1\u306b\u4f34\u3044\u60f3\u5b9a\u3055\u308c\u308b\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5404\u7a2e\u7279\u4f8b\u306e\u78ba\u8a8d\u3068\u6ce8\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #d1d1d1; padding: 4px; max-width: 800px; margin: 0 auto; box-sizing: border-box;\">\n<div style=\"background: linear-gradient(90deg, #373b40, #5a6068, #373b40); padding: clamp(20px, 4vw, 40px) clamp(15px, 3vw, 30px) 0; box-shadow: inset 0 0 15px rgba(0,0,0,0.5); box-sizing: border-box;\">\n<div style=\"background-color: #f7f6f1; border-top: 4px solid #b69d74; border-left: 4px solid #b69d74; border-right: 4px solid #b69d74; border-bottom: none; border-radius: 12px 12px 0 0; text-align: center; padding: clamp(30px, 6vw, 50px) 15px clamp(25px, 5vw, 40px); font-family: 'Yu Mincho', 'MS Mincho', 'Noto Serif JP', serif; box-shadow: 0 4px 10px rgba(0,0,0,0.3); box-sizing: border-box;\">\n<div style=\"color: #062058; font-size: clamp(20px, 3.8vw, 25px); font-weight: bold; margin-bottom: 10px; line-height: 1.4; letter-spacing: 0.05em;\">\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u5927\u7db1\u306b\u4f34\u3044\u60f3\u5b9a\u3055\u308c\u308b<\/div>\n<div style=\"color: #062058; font-size: clamp(24px, 4.8vw, 32px); font-weight: bold; margin-bottom: 5px; line-height: 1.4; letter-spacing: 0.05em;\">\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc<\/div>\n<div style=\"color: #5d3f1a; font-size: clamp(18px, 3.2vw, 26px); font-weight: bold; margin-bottom: 5px; letter-spacing: 0.05em;\">\u3010\u7b2c\uff12\u56de\u3011<\/div>\n<div style=\"margin: 0 auto 25px; width: 95%; max-width: 650px;\">\n<div style=\"border-top: 1px solid #5d3f1a; margin-bottom: 3px;\"><\/div>\n<div style=\"border-top: 2px solid #5d3f1a;\"><\/div>\n<\/div>\n<div style=\"color: #222222; font-size: clamp(16px, 2.5vw, 20px); line-height: 1.7; letter-spacing: 0.05em;\">\u300c\u5404\u7a2e\u7279\u4f8b\u306e\u78ba\u8a8d\u3068\u6ce8\u610f\u70b9\u300d<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right; margin-top: 15px;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3010\u7b2c\uff12\u56de\u3011\u3067\u306f\u3001\u98f2\u98df\u6599\u54c1\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3063\u3066\u8a2d\u3051\u3089\u308c\u308b\u5404\u7a2e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p><a title=\"\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u5927\u7db1\u306b\u4f34\u3044\u60f3\u5b9a\u3055\u308c\u308b\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7387\uff11\uff05\u306e\u5bfe\u8c61\u7bc4\u56f2\u3001\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u53ca\u3073\u7a0e\u7387\u5909\u66f4\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-299\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011<\/a>\u3067\u78ba\u8a8d\u3057\u305f\u3068\u304a\u308a\u3001\u98f2\u98df\u6599\u54c1\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306f\u3001\u8fb2\u6797\u6f01\u696d\u8005\u3084\u98df\u54c1\u4e8b\u696d\u8005\u3001\u5916\u98df\u4e8b\u696d\u8005\u306a\u3069\u306e\u7d0d\u4ed8\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3001\u7c21\u6613\u8ab2\u7a0e\u304b\u4e00\u822c\u8ab2\u7a0e\u304b\u3068\u3044\u3063\u305f\u9078\u629e\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u4e00\u65b9\u3067\u3001\u5236\u5ea6\u306e\u65bd\u884c\u307e\u3067\u306e\u6e96\u5099\u671f\u9593\u304c\u77ed\u304f\u3001\u901a\u5e38\u306e\u624b\u7d9a\u304d\u3067\u306f\u5bfe\u5fdc\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3084\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3001\u4e2d\u9593\u7533\u544a\u306a\u3069\u306b\u3064\u3044\u3066\u5404\u7a2e\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b\u3001\u7c21\u6613\u8ab2\u7a0e\u304b\u3089\u4e00\u822c\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b<\/strong><\/h4>\n<p>\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u539f\u5247\u7684\u306a\u63d0\u51fa\u671f\u9650\u306f\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\uff08\u6d88\u6cd5\uff19\u2463\uff09\u3067\u3042\u308b\u304c\u3001<span style=\"color: #b22222;\"><strong>\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3046<\/strong><\/span>\u514d\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u3092\u9078\u629e\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff12<\/a>\uff09\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u65b9\u6cd5\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff14<\/a>\uff09\u306b\u3064\u3044\u3066\u306f\u3010\u7b2c\uff14\u56de\u3011\u306b\u304a\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7c21\u6613\u8ab2\u7a0e\u304b\u3089\u4e00\u822c\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b<\/strong><\/h4>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u539f\u5247\u7684\u306a\u63d0\u51fa\u671f\u9650\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\uff08\u6d88\u6cd537\u2464\u2466\uff09\u3067\u3042\u308b\u304c\u3001<span style=\"color: #b22222;\"><strong>\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3044<\/strong><\/span>\u3001\u304b\u3064\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u4e00\u822c\u8ab2\u7a0e\u306b\u3088\u308a\u7533\u544a\u3067\u304d\u308b\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u7c21\u6613\u8ab2\u7a0e\u9078\u629e\u306b\u3064\u3044\u3066\u306f\uff12\u5e74\u9593\u306e\u7d99\u7d9a\u9069\u7528\u8981\u4ef6\u304c\u3042\u308b\u304c\u3001\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u7c21\u6613\u8ab2\u7a0e\u3092\u53d6\u308a\u3084\u3081\u308b\u5834\u5408\u3001\uff12\u5e74\u7d99\u7d9a\u9069\u7528\u8981\u4ef6\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u5c4a\u51fa\u66f8\u306e\u8a18\u8f09\u306e\u6ce8\u610f<\/strong><\/h4>\n<p><strong>\uff08\uff11\uff09<\/strong>\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3001<strong>\uff08\uff12\uff09<\/strong>\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u3044\u305a\u308c\u3082\u300c\u9069\u7528\u958b\u59cb\u8ab2\u7a0e\u671f\u9593\u300d\u6b04\u306b\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u3092\u8a18\u8f09\u3001\u300c\u53c2\u8003\u4e8b\u9805\u300d\u6b04\u306b\u300c\u98f2\u98df\u6599\u54c1\u7279\u4f8b\u300d\u3068\u8a18\u8f09\u3059\u308b\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\uff13\u30fc\uff15<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\uff11\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u8005\u304c\u300c\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3046\u4e8b\u696d\u8005\u300d\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306b\u95a2\u3059\u308b\u7279\u4f8b\u306e\u5bfe\u8c61\u8005\u306b\u300c\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3046\u4e8b\u696d\u8005\u300d\u3068\u3044\u3046\u9650\u5b9a\u304c\u5165\u3063\u3066\u3044\u308b\u304c\u3001\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u3069\u306e\u7a0b\u5ea6\u884c\u3063\u3066\u3044\u308c\u3070\u8a72\u5f53\u3059\u308b\u306e\u304b\u306a\u3069\u3001\u5177\u4f53\u7684\u306a\u5224\u5b9a\u57fa\u6e96\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u4eca\u5f8c\u516c\u8868\u3055\u308c\u308b\u6cd5\u4ee4\u3084\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u305f\u5834\u5408\u306e\u300c\uff12\u5e74\u7e1b\u308a\u300d\u300c\uff13\u5e74\u7e1b\u308a\u300d\u300c\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574\u300d<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306b\u4fc2\u308b\uff12\u5e74\u7e1b\u308a<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u306b\u4fc2\u308b\u300c\uff12\u5e74\u7e1b\u308a\u300d\u306e\u9069\u7528\u304c\u3042\u308b\u3002\u3053\u306e\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u8005\u304c<strong>\uff11<\/strong>\u306e\u7279\u4f8b\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u4ee4\u548c\uff19\u5e74\u3068\u4ee4\u548c10\u5e74\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u98f2\u98df\u6599\u54c1\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306f\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u7d9a\u304f\u305f\u3081\u3001\u4ee4\u548c11\u5e74\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u5bfe\u5fdc\u3059\u308b\u304b\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3068\u3042\u308f\u305b\u3066\u6b21\u56de\u4ee5\u964d\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\uff13\u5e74\u7e1b\u308a<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3082\u3001\u3044\u308f\u3086\u308b\u300c\uff13\u5e74\u7e1b\u308a\u300d\u306e\u9069\u7528\u304c\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09<\/strong>\u306e\uff12\u5e74\u7e1b\u308a\u306e\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3044\u3001\u305d\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u4e00\u822c\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u671f\u9593\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u6d88\u6cd5\uff19\u2466\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3044\u3001\u305d\u306e\u4ed5\u5165\u308c\u7b49\u3092\u884c\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u4e00\u822c\u8ab2\u7a0e\u3067\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u540c\u69d8\u306b\uff13\u5e74\u7e1b\u308a\u306e\u9069\u7528\u304c\u3042\u308b\uff08\u6d88\u6cd512\u306e\uff14\u2460\u2461\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8abf\u6574<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3082\u3001\u68da\u5378\u8cc7\u7523\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u8abf\u6574\uff08\u6d88\u6cd536\u2460\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u9069\u7528\u6f0f\u308c\u306b\u6ce8\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b<\/strong><\/h4>\n<p>\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3046\u4e8b\u696d\u8005\u304c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3092\u884c\u3046\u5834\u5408\uff08\uff12\u5272\u7279\u4f8b\u3001\uff13\u5272\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3092\u542b\u3080\uff09\u3001\u696d\u7a2e\u533a\u5206\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\uff08\uff11\uff05\u5bfe\u8c61\uff09\u306b\u4fc2\u308b\u58f2\u4e0a\u7a0e\u984d\u3068\u540c\u984d\u306e\u4ed5\u5165\u7a0e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u308b\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff16<\/a>\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273925\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1.png\" alt=\"\" width=\"2176\" height=\"1038\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1.png 2176w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-1024x488.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-768x366.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-1536x733.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-2048x977.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-1-600x286.png 600w\" sizes=\"(max-width: 2176px) 100vw, 2176px\" \/><\/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\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff16<\/a>\u306e\u56f3\u306b\u7b46\u8005\u4e00\u90e8\u8ffd\u8a18<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5916\u98df\u4e8b\u696d\u8005\u304c\u884c\u3046\u53d6\u5f15\u306e\u6d88\u8cbb\u7a0e\u7387\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u306b\u95a2\u3059\u308b\u6574\u7406<\/strong><\/h4>\n<p>\u98f2\u98df\u5e97\u304c\u884c\u3046\u5e97\u5185\u98f2\u98df\u306f\u6d88\u8cbb\u7a0e\u738710\uff05\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u4e8b\u696d\u533a\u5206\u306f\u7b2c\u56db\u7a2e\u4e8b\u696d\u3001\u307f\u306a\u3057\u4ed5\u5165\u308c\u738760\uff05\u3067\u3042\u308b\u3002\u540c\u3058\u98f2\u98df\u5e97\u304c\u884c\u3046\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u696d\u614b\u3084\u53d6\u5f15\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u3084\u4e8b\u696d\u533a\u5206\u304c\u7570\u306a\u308b\u3002<\/p>\n<div style=\"overflow-x: auto;\">\n<table style=\"border-collapse: collapse; width: 100%; font-size: 14px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"background-color: #d6eaf8; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle; min-width: 150px;\">\u58f2\u4e0a\u306e\u5185\u5bb9<\/th>\n<th style=\"background-color: #d6eaf8; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle; min-width: 100px;\">\u6d88\u8cbb\u7a0e\u7387<\/th>\n<th style=\"background-color: #d6eaf8; border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle; min-width: 150px;\">\u4e8b\u696d\u533a\u5206\u30fb<br \/>\n\u307f\u306a\u3057\u4ed5\u5165\u7387<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u5e97\u5185\u98f2\u98df<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">10%\u306e\u307e\u307e<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u7b2c\u56db\u7a2e\u4e8b\u696d 60%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u98f2\u98df\u8a2d\u5099\u3092\u6709\u3059\u308b\u98f2\u98df\u5e97\u7b49\u304c\u884c\u3046\u4ed5\u51fa\u3057\u3001\u51fa\u524d<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff18%\u2192\uff11\uff05<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u7b2c\u56db\u7a2e\u4e8b\u696d 60%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u55ab\u8336\u5e97\u306b\u304a\u3051\u308b\u73c8\u7432\u8c46\u306e\u4ed5\u5165\u308c\u8ca9\u58f2<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff18%\u2192\uff11\uff05<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u7b2c\u4e8c\u7a2e\u4e8b\u696d 80%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u30cf\u30f3\u30d0\u30fc\u30ac\u30fc\u30b7\u30e7\u30c3\u30d7\u7b49\u306e\u6301\u3061\u5e30\u308a\u7528\u306e\u8ca9\u58f2<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff18%\u2192\uff11\uff05<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u88fd\u9020\u3057\u305f\u88fd\u54c1\u306f<br \/>\n\u7b2c\u4e09\u7a2e\u4e8b\u696d 70%<br \/>\n\u8cfc\u5165\u3057\u305f\u5546\u54c1\u306f<br \/>\n\u7b2c\u4e8c\u7a2e 80%<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u98f2\u98df\u8a2d\u5099\u3092\u6709\u3057\u306a\u3044\u5b85\u914d\u30d4\u30b6\u5e97\u7b49<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\uff18%\u2192\uff11\uff05<\/td>\n<td style=\"border: 1px solid #333; padding: 8px; text-align: center; vertical-align: middle;\">\u7b2c\u4e09\u7a2e\u4e8b\u696d 70%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/20\/07.htm\" target=\"_blank\" rel=\"noopener\">\u65e5\u672c\u6a19\u6e96\u7523\u696d\u5206\u985e\u304b\u3089\u307f\u305f\u4e8b\u696d\u533a\u5206\uff08\u5927\u5206\u985e\uff0d\uff2a\u91d1\u878d\u696d\u3001\u4fdd\u967a\u696d\u3001\uff2b\u4e0d\u52d5\u7523\u696d\u3001\u7269\u54c1\u8cc3\u8cb8\u696d\u3001\uff2c\u5b66\u8853\u7814\u7a76\u3001\u5c02\u9580\u30fb\u6280\u8853\u30b5\u30fc\u30d3\u30b9\u696d\u3001\uff2d\u5bbf\u6cca\u696d\u3001\u98f2\u98df\u30b5\u30fc\u30d3\u30b9\u696d\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u304c\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff16<\/a>\uff09\u3002\u4f8b\u3048\u3070\u7c21\u6613\u8ab2\u7a0e\u306e\u4e8b\u696d\u533a\u5206\u304c\u7b2c\u4e8c\u7a2e\u4e8b\u696d\u3068\u306a\u308b\u98f2\u98df\u6599\u54c1\u306e\u5c0f\u58f2\u8ca9\u58f2\u3060\u3051\u3067\u306a\u304f\u3001\u7b2c\u4e09\u7a2e\u4e8b\u696d\u3068\u306a\u308b\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3001\u7b2c\u56db\u7a2e\u4e8b\u696d\u3068\u306a\u308b\u51fa\u524d\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u3001\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3067\u3042\u308c\u3070\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\u4e8c\u7a2e\u985e\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u3001\u4e09\u7a2e\u985e\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u306e\u7c21\u6613\u8ab2\u7a0e\u306e\u7279\u4f8b\u5236\u5ea6\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u4e8c\u7a2e\u985e\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u3001\u4e09\u7a2e\u985e\u4ee5\u4e0a\u306e\u4e8b\u696d\u3092\u55b6\u3080\u5834\u5408\u306e75\uff05\u30eb\u30fc\u30eb\u306e\u5224\u5b9a\u3084\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\uff08\uff11\uff05\u5bfe\u8c61\uff09\u306b\u4fc2\u308b\u53d6\u5f15\u3092\u9664\u3044\u3066\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u308b\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=24\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273924\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2.png\" alt=\"\" width=\"1328\" height=\"541\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2.png 1328w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2-300x122.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2-1024x417.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2-768x313.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko2-2-600x244.png 600w\" sizes=\"(max-width: 1328px) 100vw, 1328px\" \/><\/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\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=23\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff16<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p><strong>\uff14<\/strong>\u306e\u7c21\u6613\u8ab2\u7a0e\u306e\u4e8b\u4f8b\u3067\u691c\u8a0e\u3059\u308b\u3002<\/p>\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>\u3000\u5224\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\uff11\uff05\u306e\u5bfe\u8c61\u3068\u306a\u308b\u98f2\u98df\u6599\u54c1\u306e\u5c0f\u58f22,000\u4e07\u5186\u3092\u9664\u3044\u3066\u300c\u96d1\u8ca8\u306a\u3069\u306e\u5c0f\u58f2\u300d\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">300\u4e07\u5186\uff0f\uff08300\u4e07\u5186\uff0b100\u4e07\u5186\uff09\uff1d75\uff05\u226775\uff05\u3088\u308a\u300175\uff05\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span>\u3000\u8a08\u7b97<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u58f2\u4e0a\u7a0e\u984d60\u4e07\u5186\uff0d\u4ed5\u5165\u7a0e\u984d\uff0820\u4e07\u5186\uff0b40\u4e07\u5186\u00d780\uff05\uff09\uff1d\uff18\u4e07\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u4e2d\u9593\u7533\u544a\u5236\u5ea6\u306e\u7279\u4f8b<\/strong><span style=\"font-size: 15px;\">\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=25\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff18<\/a>\uff09<\/span><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u7279\u4f8b\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u306b\u4fc2\u308b\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u76f4\u524d\u8ab2\u7a0e\u671f\u9593\uff08\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u9650\u308b\u3002\uff09\u306e\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3084\u305d\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u305f\u3068\u304d\u306e\u6d88\u8cbb\u7a0e\u984d\u306b\u57fa\u3065\u304f\u4e2d\u9593\u7533\u544a\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u305f\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u300c\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b<span style=\"color: #b22222;\"><strong>\u958b\u59cb\u3059\u308b<\/strong><\/span>\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u300d\u3067\u3042\u308b\u305f\u3081\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3067\u4e2d\u9593\u7533\u544a\u304c\u5e74\uff11\u56de\u306e\u5834\u5408\u3001\u4ee4\u548c\uff19\u5e74\uff18\u670831\u65e5\u304c\u7d0d\u4ed8\u671f\u9650\u306e\u4e2d\u9593\u7533\u544a\u306f\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u624b\u7d9a\u304d<\/strong><\/h4>\n<p>\u300c\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u304c\u3001\u7b2c\u4e00\u8868\u306e\u307f\u306e\u63d0\u51fa\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3055\u308c\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3082\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8a08\u7b97<\/strong><\/h4>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046\u4e8b\u696d\u8005\u306f\u3001<strong>\uff14<\/strong>\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u8a08\u7b97\u65b9\u6cd5\u306e\u7279\u4f8b\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7c21\u6613\u8ab2\u7a0e\u304b\u3089\u4e00\u822c\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u306e\u5c4a\u3051\u51fa\u306b\u95a2\u3059\u308b\u7279\u4f8b\u306b\u3088\u308a\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u63d0\u51fa\u524d\u306b\u7c21\u6613\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u822c\u8ab2\u7a0e\u3067\u4e2d\u9593\u7533\u544a\u3092\u3084\u308a\u76f4\u3059\u5fc5\u8981\u306f\u306a\u3044\uff08\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff15<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570<\/strong><\/h4>\n<p>\u3053\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u305f\u3082\u306e\u3068\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u76f4\u524d\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306b\u5fdc\u3058\u305f\u56de\u6570\uff08\u5e74\uff11\u56de\u3001\uff13\u56de\u53c8\u306f11\u56de\uff09\u3068\u306a\u308b\u3002<\/p>\n<p>\u7a0e\u7387\u5f15\u4e0b\u3052\u671f\u9593\u7d42\u4e86\u5f8c\u306e\u4ee4\u548c11\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7b2c\uff14\u56de\u306b\u3066\u691c\u8a0e\u3059\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p>\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u5236\u5ea6\u6982\u8981\u7de8\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09<\/a><br \/>\n\u500b\u5225\u4e8b\u4f8b\u7de8\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u500b\u5225\u4e8b\u4f8b\u7de8\uff09<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf\" target=\"_blank\" rel=\"noopener\">\u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\uff12\u5e74\u9593\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u4ee4\u548c\uff18\u5e74\uff19\u6708\uff09<\/a><br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/p>\n<\/div>\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\/15\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/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>\u3010\u7b2c\uff12\u56de\u3011\u3067\u306f\u3001\u98f2\u98df\u6599\u54c1\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3063\u3066\u8a2d\u3051\u3089\u308c\u308b\u5404\u7a2e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002<br \/>\n\u3010\u7b2c\uff11\u56de\u3011\u3067\u78ba\u8a8d\u3057\u305f\u3068\u304a\u308a\u3001\u98f2\u98df\u6599\u54c1\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306f\u3001\u8fb2\u6797\u6f01\u696d\u8005\u3084\u98df\u54c1\u4e8b\u696d\u8005\u3001\u5916\u98df\u4e8b\u696d\u8005\u306a\u3069\u306e\u7d0d\u4ed8\u7a0e\u984d\u3084\u8cc7\u91d1\u7e70\u308a\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3059\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3001\u7c21\u6613\u8ab2\u7a0e\u304b\u4e00\u822c\u8ab2\u7a0e\u304b\u3068\u3044\u3063\u305f\u9078\u629e\u3092\u898b\u76f4\u3059\u5fc5\u8981\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u3002\u4e00\u65b9\u3067\u3001\u5236\u5ea6\u306e\u65bd\u884c\u307e\u3067\u306e\u6e96\u5099\u671f\u9593\u304c\u77ed\u304f\u3001\u901a\u5e38\u306e\u624b\u7d9a\u304d\u3067\u306f\u5bfe\u5fdc\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3044\u3063\u305f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n\u3053\u3046\u3057\u305f\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3084\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3001\u4e2d\u9593\u7533\u544a\u306a\u3069\u306b\u3064\u3044\u3066\u5404\u7a2e\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\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":[188,177,167,181,290],"tags":[539,420,141,540,588,679],"backnumber":[2479],"series":[2518],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-10-15 11:42:35","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273923"}],"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=273923"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273923\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273923"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273923"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}