{"id":274194,"date":"2026-11-05T10:20:35","date_gmt":"2026-11-05T01:20:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=274194"},"modified":"2026-11-05T08:57:46","modified_gmt":"2026-11-04T23:57:46","slug":"income-article-741","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-741\/","title":{"rendered":"monthly TAX views\u3000-No.165-\u300c\u6240\u5f97\u9023\u52d5\u7d66\u4ed8\u306f\u524d\u5e74\u6240\u5f97\u3067\u306f\u306a\u304f\u73fe\u5e74\u6240\u5f97\u3067\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #333631;\"><em>monthly TAX views<\/em><\/span><\/h4>\n<h4 style=\"text-align: center;\">-No.165-<\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6240\u5f97\u9023\u52d5\u7d66\u4ed8\u306f\u524d\u5e74\u6240\u5f97\u3067\u306f\u306a\u304f\u73fe\u5e74\u6240\u5f97\u3067\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u6771\u4eac\u8ca1\u56e3\u3000\u30b7\u30cb\u30a2\u653f\u7b56\u30aa\u30d5\u30a3\u30b5\u30fc<br \/>\n<strong>\u68ee\u4fe1\u3000\u8302\u6a39<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\uff08\u6240\u5f97\u9023\u52d5\u7d66\u4ed8\u3001\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff19\u6708\u306b\u5927\u7db1\u304c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/shouhizei_zeigakukoujo\/index.html\" target=\"_blank\" rel=\"noopener\">\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c<\/a>\u3001\u6cd5\u6848\u5be9\u8b70\u304c\u59cb\u307e\u3063\u3066\u3044\u308b\u3002\u305d\u306e\u4e2d\u3067\u300c\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\u306e\u984d\u306f\u524d\u5e74\u306e\u6240\u5f97\u306e\u984d\u300d\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u305f\u3002<\/p>\n<p>\u524d\u5e74\u306e\u6240\u5f97\u60c5\u5831\u3092\u4f7f\u7528\u3059\u308b\u306e\u306f\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u304c\u524d\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u60c5\u5831\u3092\u6d3b\u7528\u3057\u3066\u7d66\u4ed8\u3092\u884c\u3046\u305f\u3081\u3067\u3042\u308b\u3002\u5730\u65b9\u81ea\u6cbb\u4f53\u304c\u524d\u5e74\u8ab2\u7a0e\u3092\u884c\u3063\u3066\u3044\u308b\u7406\u7531\u306f\u3001\u56fd\u306e\u78ba\u5b9a\u7533\u544a\u30b7\u30b9\u30c6\u30e0\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u81ea\u6cbb\u4f53\u304c\u72ec\u81ea\u306b\u6240\u5f97\u3092\u8abf\u67fb\u3059\u308b\u624b\u9593\u3092\u7701\u304d\u3001\u7a0e\u52d9\u884c\u653f\u306e\u30b3\u30b9\u30c8\u3092\u5927\u5e45\u306b\u524a\u6e1b\u3059\u308b\u3053\u3068\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u3057\u304b\u3057\u3053\u306e\u652f\u63f4\u91d1\u306f\u3001\u672c\u4eba\u306e\u73fe\u72b6\u306b\u5bfe\u3057\u3066\u52e4\u52b4\u3092\u652f\u63f4\u3059\u308b\u5236\u5ea6\u3067\u3042\u308b\u3002\u300c\u524d\u5e74\u306e\u6240\u5f97\u300d\u3092\u57fa\u6e96\u3068\u3059\u308b\u3053\u3068\u306f\u3001\u305d\u306e\u8da3\u65e8\u304b\u3089\u5927\u3044\u306b\u554f\u984c\u304c\u3042\u308b\u3002\u524d\u5e74\u306f\u5931\u696d\u3057\u3066\u304a\u308a\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3057\u306e\u3044\u3067\u3044\u305f\u304c\u3001\u4eca\u5e74\u306f\u65b0\u305f\u306a\u8077\u5834\u3067\u30d0\u30ea\u30d0\u30ea\u50cd\u304d\u305d\u308c\u306a\u308a\u306b\u7a3c\u3044\u3067\u3044\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u306b\u3001\u5c31\u696d\u652f\u63f4\u306e\u7d66\u4ed8\u91d1\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u7591\u554f\u3060\u3002<\/p>\n<p>\u5730\u65b9\u7a0e\u304c\u524d\u5e74\u6240\u5f97\u8ab2\u7a0e\u3067\u3042\u308b\u3053\u3068\u81ea\u4f53\u3001\u3055\u307e\u3056\u307e\u306a\u8ab2\u984c\u304c\u6307\u6458\u3055\u308c\u3066\u304d\u305f\u3002\u8ee2\u8077\u306e\u5897\u52a0\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u30ae\u30b0\u30ef\u30fc\u30ab\u30fc\u7b49\u306e\u5897\u52a0\u306a\u3069\u6240\u5f97\u5909\u52d5\u306e\u5927\u304d\u3044\u50cd\u304d\u65b9\u304c\u5897\u3048\u3066\u304a\u308a\u3001\u305d\u308c\u3078\u306e\u9069\u5207\u306a\u5bfe\u5fdc\u3001\u5897\u52a0\u3092\u7d9a\u3051\u308b\u5916\u56fd\u4eba\u52b4\u50cd\u8005\u304c\uff11\u6708\uff11\u65e5\u524d\u306b\u5e30\u56fd\u3059\u308b\u3068\u8ab2\u7a0e\u3067\u304d\u306a\u3044\u3068\u3044\u3046\u4e0d\u90fd\u5408\u306a\u3069\u3001\u554f\u984c\u306f\u62e1\u5927\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u52a0\u3048\u3066\u3001\u5148\u8ff0\u3057\u305f\u30bb\u30fc\u30d5\u30c6\u30a3\u30fc\u30cd\u30c3\u30c8\u306e\u89b3\u70b9\u304b\u3089\u3082\u554f\u984c\u63d0\u8d77\u304c\u306a\u3055\u308c\u3001\u300c\u4f4f\u6c11\u7a0e\u306e\u73fe\u5e74\u8ab2\u7a0e\u5316\u300d\u306f\u4eca\u5f8c\u653f\u5e9c\u304c\u5bfe\u5fdc\u3059\u3079\u304d\u8ab2\u984c\u3068\u306a\u3063\u3066\u304f\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #d7aaf9;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u3053\u306e\u554f\u984c\u306f\u30011968\uff08\u662d\u548c43\uff09\u5e74\u306e\u653f\u5e9c\u7a0e\u5236\u8abf\u67fb\u4f1a\u4e2d\u671f\u7b54\u7533\u3067\u3001\u300c\u73fe\u5728\u3001\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u3092\u57fa\u790e\u3068\u3057\u3066\u8ab2\u7a0e\u3059\u308b\u3044\u308f\u3086\u308b\u524d\u5e74\u6240\u5f97\u8ab2\u7a0e\u306e\u305f\u3066\u307e\u3048\u3092\u3068\u3063\u3066\u3044\u308b\u3002\u6240\u5f97\u767a\u751f\u306e\u6642\u70b9\u3068\u7a0e\u306e\u5fb4\u53ce\u306e\u6642\u70b9\u3068\u306e\u9593\u306e\u6642\u9593\u7684\u9593\u9694\u3092\u3067\u304d\u308b\u3060\u3051\u5c11\u306a\u304f\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6240\u5f97\u306e\u767a\u751f\u306b\u5fdc\u3058\u305f\u7a0e\u8ca0\u62c5\u3092\u6c42\u3081\u308b\u3053\u3068\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u73fe\u5e74\u6240\u5f97\u8ab2\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u306e\u3067\u3001\u3053\u306e\u65b9\u6cd5\u3092\u63a1\u7528\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u5fb4\u53ce\u4e8b\u52d9\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u4ee5\u5916\u306e\u8005\u306b\u4fc2\u308b\u7533\u544a\u624b\u7d9a\u7b49\u306e\u8af8\u554f\u984c\u306b\u3064\u3044\u3066\u3001\u5f15\u304d\u7d9a\u304d\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u9069\u5f53\u3067\u3042\u308b\u3002\u300d\u3068\u3055\u308c\u3066\u4ee5\u964d\u3001\u3059\u3067\u306b\u534a\u4e16\u7d00\u4ee5\u4e0a\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u73fe\u5728\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306f\u8ce6\u8ab2\u8ab2\u7a0e\u65b9\u5f0f\u304c\u63a1\u7528\u3055\u308c\u3001\u5404\u5e02\u753a\u6751\u306e\u7a0e\u52d9\u90e8\u5c40\u304c\u524d\u5e74\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3084\u516c\u7684\u5e74\u91d1\u7b49\u306e\u652f\u6255\u5831\u544a\u66f8\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306b\u57fa\u3065\u304d\u4f4f\u6c11\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u4f4f\u6c11\u7a0e\u6c7a\u5b9a\u901a\u77e5\u66f8\u3092\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u7279\u5225\u5fb4\u53ce\u3092\u884c\u3046\u4f01\u696d\u306b\u9001\u4ed8\u3057\u3066\u3044\u308b\u3002\u73fe\u5e74\u8ab2\u7a0e\u5316\u3055\u308c\u308b\u3068\u3001\u4f01\u696d\u306f\uff11\u6708\uff11\u65e5\u306e\u4f4f\u6240\u5730\u3092\u628a\u63e1\u3057\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u984d\u306e\u8a08\u7b97\u3068\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308b\u3002\u307e\u305f\u5e74\u672b\u8abf\u6574\u4e8b\u52d9\u3092\u3069\u3046\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u3082\u3042\u308b\u3002\u3055\u3089\u306b\u73fe\u5e74\u8ab2\u7a0e\u3078\u306e\u5207\u66ff\u6642\u306b\u3001\u79fb\u884c\u524d\u5e74\u306e\u6240\u5f97\u3068\u79fb\u884c\u5e74\u306e\u6240\u5f97\u306e\uff12\u5e74\u5206\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u7dcf\u52d9\u7701\u306e<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/main_content\/001003355.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5ea6\uff082024\u5e74\u5ea6\uff09\u500b\u4eba\u4f4f\u6c11\u7a0e\u691c\u8a0e\u4f1a\u5831\u544a\u66f8<\/a>\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u5e02\u753a\u6751\u304c\u884c\u3046\u5e02\u753a\u6751\u6e05\u7b97\u65b9\u5f0f\u304c\u63d0\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u6d3b\u7528\u3059\u308c\u3070\u73fe\u5e74\u8ab2\u7a0e\u5316\u306b\u4f34\u3046\u4f01\u696d\u306e\u624b\u9593\u306f\u89e3\u6d88\u3055\u308c\u308b\u3002<\/p>\n<p>\u56fd\u6c11\u306b\u3068\u3063\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3082\u4f4f\u6c11\u7a0e\u3082\u4eca\u6708\u306e\u6240\u5f97\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u308f\u3051\u3067\u3001\u30c7\u30b8\u30bf\u30eb\u6280\u8853\u3092\u6d3b\u7528\u3057\u3066\u3001\u4f01\u696d\u306b\u304a\u3051\u308b\u5e74\u672b\u8abf\u6574\u4e8b\u52d9\u306a\u3069\u306e\u624b\u9593\u3092\u304b\u3051\u306a\u3044\u65b9\u6cd5\u306b\u5909\u66f4\u3067\u304d\u306a\u3044\u3082\u306e\u304b\u3001\u629c\u672c\u7684\u306a\u6539\u9769\u8b70\u8ad6\u3092\u672c\u683c\u5316\u3059\u308b\u6642\u671f\u306b\u6765\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #d7aaf9;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u7b46\u8005\u304c\u4e3b\u50ac\u3059\u308b<a title=\"JTI\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.japantax.jp\/index.htm\" target=\"_blank\" rel=\"noopener\">\uff08\u4e00\u793e\uff09\u30b8\u30e3\u30d1\u30f3\u30fb\u30bf\u30c3\u30af\u30b9\u30fb\u30a4\u30f3\u30b9\u30c6\u30a3\u30c1\u30e5\u30fc\u30c8<\/a>\u3067\u3001\u300c<a title=\"JTI\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.japantax.jp\/teigen\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30c7\u30b8\u30bf\u30eb\u30a8\u30b3\u30ce\u30df\u30fc\u3068\u7a0e\u5236\uff0d\u7d66\u4ed8\u4ed8\u304d\u7a0e\u984d\u63a7\u9664\u3068\u30ac\u30d0\u30e1\u30f3\u30c8\u30fb\u30c7\u30fc\u30bf\u30fb\u30cf\u30d6<\/a>\u300d\u3068\u3044\u3046\u5831\u544a\u66f8\u3092\u516c\u8868\u3057\u3001\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u30a4\u30f3\u30d5\u30a9\u30fc\u30e1\u30fc\u30b7\u30e7\u30f3\u3068\u30bb\u30c3\u30c8\u3067\u306e\u5730\u65b9\u7a0e\u6539\u9769\u6848\u3092\u63d0\u6848\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u6b21\u56de\u306f12\/3\u306e\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n  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