{"id":273969,"date":"2026-10-22T10:19:04","date_gmt":"2026-10-22T01:19:04","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273969"},"modified":"2026-10-21T15:42:09","modified_gmt":"2026-10-21T06:42:09","slug":"consumption-article-305","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-305\/","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\uff14\u56de\u3011\u300c\u7a0e\u7387\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u8a2d\u5b9a\u65b9\u6cd5\u3068\u7559\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\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/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\u7a0e\u7387\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u8a2d\u5b9a\u65b9\u6cd5\u3068\u7559\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><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\uff13\u56de\u3011\u300c\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u306e\u7279\u4f8b\u53ca\u3073\u5b9a\u671f\u4f9b\u7d66\u5951\u7d04\u30fb\u901a\u4fe1\u8ca9\u58f2\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u3001\u7a0e\u7387\u5909\u66f4\u65e5\u524d\u5f8c\u306e\u9069\u7528\u7a0e\u7387\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-article-304\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff31\uff06\uff21\u3067\u793a\u3055\u308c\u305f\u3001\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u306e\u7279\u4f8b\u3084\u5b9a\u671f\u4f9b\u7d66\u5951\u7d04\u30fb\u901a\u4fe1\u8ca9\u58f2\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u3001\u7a0e\u7387\u5909\u66f4\u65e5\u524d\u5f8c\u306e\u9069\u7528\u7a0e\u7387\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u3002<\/p>\n<p>\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u3082\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff31\uff06\uff21\u3067\u793a\u3055\u308c\u305f\u4e8b\u9805\u3068\u3057\u3066\u3001\u7a0e\u7387\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u671f\u9593\u3092\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u4ea4\u3048\u306a\u304c\u3089\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u671f\u9593\u3068\u8ab2\u7a0e\u671f\u9593\u304c\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u5f71\u97ff<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u8ab2\u7a0e\u671f\u9593\u306f\u539f\u5247\u3068\u3057\u3066\uff11\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u3082\u3068\u3082\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u305d\u306e\u7d42\u4e86\u5f8c\u306b\u307e\u305f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308d\u3046\u3068\u3059\u308b\u500b\u4eba\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u3068\u306e\uff13\u304b\u6708\u306e\u305a\u308c\u304c\u751f\u3058\u308b\u3002\u4ee4\u548c\uff19\u5e74\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u6708\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308c\u3070\u5f15\u4e0b\u3052\u958b\u59cb\u524d\u306e\uff11\u6708\uff5e\uff13\u6708\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u4ee4\u548c11\u5e74\u306b\u3064\u3044\u3066\u306f\u901a\u5e38\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u307e\u307e\u3067\u3042\u308c\u3070\u3001\u5f15\u4e0b\u3052\u7d42\u4e86\u5f8c\u306e\uff14\u6708\uff5e12\u6708\u3082\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5f15\u4e0b\u3052\u671f\u9593\u306b\u3067\u304d\u308b\u3060\u3051\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u305a\u308c\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308b\u304b\u304c\u554f\u984c\u3068\u306a\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u500b\u4eba\u4e8b\u696d\u8005\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u65b9\u6cd5<\/strong><\/h4>\n<p>\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u3068\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u3066\uff13\u304b\u6708\u3054\u3068\u306e\u8ab2\u7a0e\u671f\u9593\u3068\u3059\u308b\u65b9\u6cd5\u3082\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u306f\uff13\u304b\u6708\u3054\u3068\u306b\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u4e8b\u52d9\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u3002<\/p>\n<p>\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>\u3067\u306f\u3001\u3053\u308c\u3068\u306f\u5225\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u304c\u793a\u3055\u308c\u3066\u3044\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=20\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273973\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1.png\" alt=\"\" width=\"1300\" height=\"253\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1.png 1300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1-300x58.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1-1024x199.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1-768x149.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-1-600x117.png 600w\" sizes=\"(max-width: 1300px) 100vw, 1300px\" \/><\/a><\/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=21\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273974\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2.png\" alt=\"\" width=\"1306\" height=\"295\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2.png 1306w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2-300x68.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2-1024x231.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2-768x173.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-2-600x136.png 600w\" sizes=\"(max-width: 1306px) 100vw, 1306px\" \/><\/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=20\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff14<\/a>\u306e\u3010\u9069\u7528\u30a4\u30e1\u30fc\u30b8\u3011\uff08<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\">15\u9801<\/a>\uff09\u53ca\u3073\u3010\u9069\u7528\u30a4\u30e1\u30fc\u30b8\u2461\u3011\uff08<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=21\" target=\"_blank\" rel=\"noopener\">16\u9801<\/a>\uff09\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u3053\u306e\u65b9\u6cd5\u3067\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff13\u670817\u65e5\u307e\u3067\u306b\u3001\u767b\u9332\u5e0c\u671b\u65e5\u3092\u300c\uff14\u6708\uff11\u65e5\u300d\u3068\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3002\u305d\u306e\u5f8c\u3001\u4ee4\u548c11\u5e74\uff13\u670817\u65e5\u307e\u3067\u306b\u767b\u9332\u53d6\u6d88\u5c4a\u51fa\u66f8\u3001\u540c\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u3067\u8ab2\u7a0e\u671f\u9593\u3092\u7d42\u4e86\u3057\u3066\u3001\u540c\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308b\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u306b\u5f53\u305f\u3063\u3066\u306f\u8907\u6570\u306e\u7533\u8acb\u66f8\u30fb\u5c4a\u51fa\u66f8\u3092\u7d44\u307f\u5408\u308f\u305b\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u6708\u672b\u4ee5\u5916\u306e\u65e5\u304c\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee4\u548c11\u5e74\uff11\u6708\uff5e\uff13\u6708\u5206\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4ee4\u548c11\u5e74\uff15\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u4ee5\u5f8c\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u306e\u9069\u7528\u95a2\u4fc2\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u3063\u305f\u5f8c\u306f\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u7fa9\u52d9\u304c\u306a\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u304c\u6b8b\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u610f\u8b58\u3059\u308b\u6a5f\u4f1a\u3082\u5c11\u306a\u304f\u306a\u308b\u3002\u305d\u306e\u5f8c\u3001\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u306a\u3069\u3057\u3066\u518d\u3073\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u3001\u610f\u56f3\u3057\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u3067\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u306a\u3044\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u614b\u3092\u907f\u3051\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3082\u3001\u9069\u7528\u958b\u59cb\u65e5\u3092\u4ee4\u548c13\u5e74\uff14\u6708\uff11\u65e5\u3068\u3057\u3066\u3042\u3089\u304b\u3058\u3081\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u65b9\u6cd5\u3067\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u305f\u3081\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u7fa9\u52d9\u304c\u751f\u305a\u308b\u3053\u3068\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\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\u3092\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\u304c\u4ee4\u548c11\u5e74\uff14\u6708\u304b\u3089\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u623b\u308a\u305f\u3044\u5834\u5408\u306e\u624b\u7d9a\u304d<\/strong><\/h4>\n<p>\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3068\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\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>\uff09\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=17\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273975\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3.png\" alt=\"\" width=\"1147\" height=\"246\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3.png 1147w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3-300x64.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3-1024x220.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3-768x165.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/10\/genzeitaiko4-3-600x129.png 600w\" sizes=\"(max-width: 1147px) 100vw, 1147px\" \/><\/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=16\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff12<\/a>\u3010\u9069\u7528\u30a4\u30e1\u30fc\u30b8\u2461\u3011\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u3082\u3001<strong>\uff12<\/strong>\u3068\u540c\u69d8\u3001\u4ee4\u548c11\u5e74\uff11\u6708\uff5e\uff13\u6708\u5206\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u3092\u4ee4\u548c11\u5e74\uff15\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u307e\u305f\u3001\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3082\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\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\u3001\u305d\u3082\u305d\u3082\u4e2d\u9593\u7533\u544a\u4e0d\u8981\u3068\u5224\u5b9a\u3055\u308c\u305f\u5834\u5408\u306b\u4e2d\u9593\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u308b\u304b<\/strong><\/h4>\n<p>\u4e2d\u9593\u7533\u544a\u306e\u56de\u6570\u306f\u3001\u76f4\u524d\u8ab2\u7a0e\u671f\u9593\u306e\u78ba\u5b9a\u6d88\u8cbb\u7a0e\u984d\u306b\u5fdc\u3058\u305f\u56de\u6570\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=25\" target=\"_blank\" rel=\"noopener\">\u554f\uff13\uff0d\uff18<\/a>\uff09\u305f\u3081\u3001\u4ee4\u548c11\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u4ee5\u5f8c\u306b\u305d\u306e\u672b\u65e5\u304c\u5230\u6765\u3059\u308b\uff16\u6708\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u304b\u3089\u81ea\u4e3b\u7684\u306b\u4e2d\u9593\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u4e2d\u9593\u7533\u544a\u5bfe\u8c61\u671f\u9593\u300d\u306b\u3064\u3044\u3066\u4eee\u6c7a\u7b97\u3092\u884c\u3044\u3001\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u3088\u308a\u4e2d\u9593\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6611.htm\" target=\"_blank\" rel=\"noopener\">No.6611\u3000\u4efb\u610f\u306e\u4e2d\u9593\u7533\u544a\u5236\u5ea6<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u307e\u305f\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306b\u3088\u308b\u4e88\u7d0d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u3001\u78ba\u5b9a\u7533\u544a\u7b49\u306b\u3088\u308a\u7d0d\u4ed8\u304c\u898b\u8fbc\u307e\u308c\u308b\u91d1\u984d\u3092\u3042\u3089\u304b\u3058\u3081\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u4e2d\u9593\u7533\u544a\u306e\u5fc5\u8981\u306e\u306a\u3044\u7d0d\u7a0e\u8005\u304c\u3053\u306e\u65b9\u6cd5\u3092\u4f7f\u3048\u3070\u3001\u4eee\u6c7a\u7b97\u306b\u3088\u308b\u4e2d\u9593\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u7d0d\u4ed8\u53ef\u80fd\u306a\u91d1\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30fbe-tax\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30fbe-tax\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.e-tax.nta.go.jp\/toiawase\/qa\/direct\/32.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u300d\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f\uff0dQ \u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3092\u5229\u7528\u3057\u305f\u4e88\u7d0d\u5236\u5ea6\u3068\u306f\u306a\u3093\u3067\u3059\u304b<\/a>\u300d<br \/>\n<\/div><\/div>\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\u9023\u8f09\u4e86\uff09<\/p>\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>\u524d\u56de\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff31\uff06\uff21\u3067\u793a\u3055\u308c\u305f\u3001\u7dcf\u984d\u8868\u793a\u7fa9\u52d9\u306e\u7279\u4f8b\u3084\u5b9a\u671f\u4f9b\u7d66\u5951\u7d04\u30fb\u901a\u4fe1\u8ca9\u58f2\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u3001\u7a0e\u7387\u5909\u66f4\u65e5\u524d\u5f8c\u306e\u9069\u7528\u7a0e\u7387\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u305f\u3002<br \/>\n\u6700\u7d42\u56de\u3068\u306a\u308b\u4eca\u56de\u3082\u56fd\u7a0e\u5e81\u304b\u3089\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff31\uff06\uff21\u3067\u793a\u3055\u308c\u305f\u4e8b\u9805\u3068\u3057\u3066\u3001\u7a0e\u7387\u5f15\u4e0b\u3052\u671f\u9593\u306b\u5408\u308f\u305b\u3066\u8ab2\u7a0e\u671f\u9593\u3092\u8a2d\u5b9a\u3059\u308b\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u4ea4\u3048\u306a\u304c\u3089\u78ba\u8a8d\u3059\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":[539,420,513,141,540,588],"backnumber":[2481],"series":[2518],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-10-30 00:49:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273969"}],"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=273969"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273969\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273969"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273969"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273969"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273969"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273969"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}