{"id":61481,"date":"2015-01-29T10:12:32","date_gmt":"2015-01-29T01:12:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61481"},"modified":"2015-01-29T11:09:00","modified_gmt":"2015-01-29T02:09:00","slug":"corporation-article-271","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-271\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c23\u56de\u3011\u300c\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u305d\u306e\u4ed6\u306e\u7279\u4f8b\u63aa\u7f6e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c23\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4e2d\u5c0f\u4f01\u696d\u5411\u3051\u306e\u305d\u306e\u4ed6\u306e\u7279\u4f8b\u63aa\u7f6e\u300d<\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/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:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u9023\u8f09\u306e<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-200\/\" target=\"_blank\">\u7b2c17\u56de\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d<\/a>\u304b\u3089<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c22\u56de\u3011\u300c\u96c7\u7528\u95a2\u9023\u7a0e\u5236\u3068\u7a0e\u984d\u63a7\u9664\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-259\/\" target=\"_blank\">\u7b2c22\u56de\u300c\u96c7\u7528\u95a2\u9023\u7a0e\u5236\u3068\u7a0e\u984d\u63a7\u9664\u300d<\/a>\u307e\u3067\u3092\u8aad\u3093\u3067\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u69d8\u3005\u306a\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u4ee5\u5916\u306b\u3082\u3001\u4e2d\u5c0f\u6cd5\u4eba\u5411\u3051\u306e\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u306f\u3001\uff3b\uff11\uff3d\u5927\u6cd5\u4eba\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u4e2d\u5c0f\u6cd5\u4eba\u306b\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3068\u3001\uff3b\uff12\uff3d\u3059\u3079\u3066\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u30b0\u30eb\u30fc\u30d7\u6cd5\u4eba\u7a0e\u5236\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u5927\u6cd5\u4eba\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49\u306b\u9069\u7528\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u5236\u5ea6\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u8efd\u6e1b\u7a0e\u7387\uff08<span style=\"color: #dda0dd;\">\u2605<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c17\u56de\u3011\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-200\/\" target=\"_blank\">\u3010\u7b2c17\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff13\uff09\u3000\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c18\u56de\u3011\u300c\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u9084\u4ed8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-215\/\" target=\"_blank\">\u3010\u7b2c18\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff14\uff09\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u5b9a\u984d\u63a7\u9664\u5236\u5ea6\uff08<span style=\"color: #dda0dd;\">\u2605<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff15\uff09\u3000\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c19\u56de\u3011\u300c\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u306e\u7279\u5225\u7a0e\u7387\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-228\/\" target=\"_blank\">\u3010\u7b2c19\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff16\uff09\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c20\u56de\u3011\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-245\/\" target=\"_blank\">\u3010\u7b2c20\u56de\u3011<\/a><\/p>\n<p style=\"margin-bottom: 3px;\">\u307e\u305f\u3001\u3059\u3079\u3066\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u306f\u3001\u4e3b\u306b\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff17\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\uff08\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff09\uff08<span style=\"color: #dda0dd;\">\u2605<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff18\uff09\u3000\u4e2d\u5c0f\u4f01\u696d\u7b49\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236<a title=\"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u300c\u8a2d\u5099\u6295\u8cc7\u3068\u7a0e\u984d\u63a7\u9664\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-251\/\" target=\"_blank\">\u3010\u7b2c21\u56de\u3011<\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff19\uff09\u3000\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08<span style=\"color: #dda0dd;\">\u2605<\/span>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff0810\uff09\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\uff08<span style=\"color: #dda0dd;\">\u2605<\/span>\uff09<\/p>\n<p>\u4eca\u56de\u306f\u3001<span style=\"color: #dda0dd;\">\u2605<\/span>\u5370\u306e\u9805\u76ee\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u6982\u8981\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n\u5e73\u621022\u5e74\uff14\u6708\uff11\u65e5\uff08\uff08\uff11\uff09\u306b\u3064\u3044\u3066\u306f\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\uff09\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u6b21\u306e<strong>\u4e2d\u5c0f\u6cd5\u4eba<\/strong>\uff08\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3092\u3044\u3046\uff09\u306b\u5bfe\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e<strong>100\uff05\u5b50\u6cd5\u4eba\u7b49<\/strong>\uff08\u2460\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\uff08\u4ee5\u4e0b\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3046\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u666e\u901a\u6cd5\u4eba\u3001\u2461\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u3092\u3044\u3046\uff09\u306b\u306f\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u8efd\u6e1b\u7a0e\u7387\uff08\u6cd5\u6cd566\u3001\u63aa\u6cd542\u306e\uff13\u306e\uff12\uff09<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u5247\u3068\u3057\u306625.5%\u3067\u3059\u304c\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u5206\u306e<span style=\"color: #b22222;\">\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u3066\u306f\u300115\uff05\u306e\u8efd\u6e1b\u7a0e\u7387<\/span>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u4e2d\u5c0f\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u4e00\u5f8b25.5\uff05\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61484\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-1.png\" alt=\"\" width=\"508\" height=\"140\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-1.png 635w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-1-300x82.png 300w\" sizes=\"(max-width: 508px) 100vw, 508px\" \/><\/a><br \/>\n\u306a\u304a\u3001\u5e73\u621026\u5e7412\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u6cd5\u4eba\u7a0e\u7387\u304c23.9\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u4e00\u65b9\u3001\u5f53\u8a72\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u7528\u671f\u9650\u3092\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u9593\u5ef6\u9577\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\uff3bProfession Journal\u95a2\u9023\u8a18\u4e8b\uff3d<br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u7a0e\u7387\u306fH27.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u308923.9\uff05\u306b\uff5e\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306f\u636e\u7f6e\u304d\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-37\/\" target=\"_blank\">\u00a0\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u7a0e\u7387\u306fH27.4.1\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u308923.9\uff05\u306b\uff5e\u4e2d\u5c0f\u6cd5\u4eba\u306e\u8efd\u6e1b\u7a0e\u7387\u306f\u636e\u7f6e\u304d\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u5b9a\u984d\u63a7\u9664\u5236\u5ea6\uff08\u63aa\u6cd561\u306e\uff14\uff09<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u4e00\u5b9a\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001<span style=\"color: #b22222;\">\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u304c\u5e74800\u4e07\u5186<\/span>\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001800\u4e07\u5186\u4ee5\u4e0b\u306e\u4ea4\u969b\u7b49\u306e\u5168\u984d\u640d\u91d1\u7b97\u5165\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001100\uff05\u5b50\u6cd5\u4eba\u7b49\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5b9a\u984d\u63a7\u9664\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u984d\u306e\u5168\u984d\u304c\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61485\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-2.png\" alt=\"\" width=\"650\" height=\"136\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-2.png 1179w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-2-300x62.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-2-1024x214.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u3001\u73fe\u884c\u306e800\u4e07\u5186\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u5b9a\u984d\u63a7\u9664\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u3092\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u98f2\u98df\u8cbb\u306e50\uff05\u76f8\u5f53\u984d\u3092\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u307e\u3057\u305f\uff08\u63aa\u6cd561\u306e\uff14\u2460\u2463\u3001\u63aa\u898f21\u306e18\u306e\uff14\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u304a\u3044\u3066\u306f\u3001\u73fe\u884c\u306e800\u4e07\u5186\u306e\u5b9a\u984d\u63a7\u9664\u306e\u63aa\u7f6e\u3068\u98f2\u98df\u8cbb\u306e50\uff05\u640d\u91d1\u7b97\u5165\u306e\u63aa\u7f6e\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u9069\u7528\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u4f01\u696d\u6280\u8853\u57fa\u76e4\u5f37\u5316\u7a0e\u5236\uff08\u7814\u7a76\u958b\u767a\u7a0e\u5236\uff09\uff08\u63aa\u6cd542\u306e\uff14\u300142\u306e\uff14\u306e\uff12\uff09<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u3042\u308b\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u304c<strong>\u8a66\u9a13\u7814\u7a76\u8cbb<\/strong>\uff08\u88fd\u54c1\u306e\u88fd\u9020\u307e\u305f\u306f\u6280\u8853\u306e\u6539\u826f\u3001\u8003\u6848\u3082\u3057\u304f\u306f\u767a\u660e\u306b\u4fc2\u308b\u8a66\u9a13\u7814\u7a76\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u539f\u6750\u6599\u8cbb\u3001\u4eba\u4ef6\u8cbb\u3001\u59d4\u8a17\u8cbb\u3001\u7d4c\u8cbb\u3092\u3044\u3046\uff09\u3092\u652f\u51fa\u3059\u308b\u5834\u5408\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e\u4e00\u5b9a\u5272\u5408\u306b\u3064\u3044\u3066\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u7814\u7a76\u958b\u767a\u7a0e\u5236\u3067\u306f\u3001\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\u306e12\uff05\u306e\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u308b\u300c\u7dcf\u984d\u578b\u300d\u306b\u52a0\u3048\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u300c\u5897\u52a0\u578b\u300d\u304b\u300c\u9ad8\u6c34\u6e96\u578b\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u300c\u7dcf\u984d\u578b\u300d\u3068\u306f\u5225\u67a0\u3067\u7a0e\u984d\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u7dcf\u984d\u984d\u300d\u306e\u7a0e\u984d\u63a7\u9664\u306e\u9650\u5ea6\u984d\u306f\u3001\u901a\u5e38\u306f\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e20\uff05\u76f8\u5f53\u984d\u3067\u3059\u304c\u3001\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f30\uff05\u76f8\u5f53\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u300c\u5897\u52a0\u578b\u300d\u3068\u300c\u9ad8\u6c34\u6e96\u578b\u300d\u306f\u3001\u5e73\u621029\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u5404\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61487\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-3.png\" alt=\"\t\u7dcf\u984d\u578b\t\u5897\u52a0\u578b\t\u9ad8\u6c34\u6e96\u578b \u63aa\u7f6e\u306e\u5185\u5bb9\t\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u7a0e\u984d\u63a7\u9664\u53ef\t\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff08\u203b\uff11\uff09\u3068\u306e\u57fa\u6e96\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff08\u203b\uff12\uff09\u306e\u3044\u305a\u308c\u3082\u8d85\u3048\u308b\u5834\u5408\u306b\u7a0e\u984d\u63a7\u9664\u53ef\t\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u304c\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\uff08\u203b\uff13\uff09\u306e10\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u7a0e\u984d\u63a7\u9664\u53ef \u7a0e\u984d\u63a7\u9664\u306e \u5bfe\u8c61\t\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7dcf\u984d\t\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d\t\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\u306e10\uff05\u76f8\u5f53\u984d\u3092\u8d85\u3048\u308b\u91d1\u984d \u7a0e\u984d\u63a7\u9664\u306e\u7387\t12\uff05\t5\uff05\t\u8d85\u904e\u7a0e\u984d\u63a7\u9664\u5272\u5408 \uff08\u203b\uff14\uff09 \u7a0e\u984d\u63a7\u9664\u306e \u9650\u5ea6\u984d\t\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e30\uff05\u76f8\u5f53\u984d\t\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\u76f8\u5f53\u984d\t\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e10\uff05\u76f8\u5f53\u984d \u9650\u5ea6\u8d85\u904e\u984d\u306e \u7e70\u8d8a\u5236\u5ea6\t\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u4e0b\u306b1\u5e74\u9593\u306e\u7e70\u8d8a\u53ef\t\u306a\u3057 \u306a\u3057\" width=\"650\" height=\"358\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-3.png 960w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-3-300x165.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 0px; margin-top: -18px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u6bd4\u8f03\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff1a\u904e\u53bb\uff13\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306b\u8a08\u4e0a\u5165\u3055\u308c\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e\u5e73\u5747\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 0px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u57fa\u6e96\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\uff1a\u904e\u53bb\uff12\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306b\u8a08\u4e0a\u3055\u308c\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u306e\u3046\u3061\u6700\u3082\u591a\u3044\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 0px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\uff1a\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u3092\u542b\u3080\u904e\u53bb\uff14\u4e8b\u696d\u5e74\u5ea6\u306e\u58f2\u4e0a\u91d1\u984d\u306e\u5e73\u5747\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u8d85\u904e\u7a0e\u984d\u63a7\u9664\u5272\u5408\uff1a\uff08\u5f53\u8a72\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u640d\u91d1\u306b\u8a08\u4e0a\u3055\u308c\u308b\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u984d\u00f7\u5e73\u5747\u58f2\u4e0a\u91d1\u984d\uff0d10\uff05\uff09\u00d70.2<\/span><\/p>\n<p>\u306a\u304a\u3001\u5e73\u621026\u5e7412\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u7dcf\u984d\u578b\u306e\u8a66\u9a13\u7814\u7a76\u8cbb\u306e\u7a0e\u984d\u63a7\u9664\u306e\u9650\u5ea6\u984d\u304c\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e30\uff05\u76f8\u5f53\u984d\u304b\u308925\uff05\u76f8\u5f53\u984d\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u984d\u63a7\u9664\u306e\u9650\u5ea6\u984d\u304c\u7dcf\u984d\u578b\u3068\u306f\u5225\u67a0\u306e\u8a08\u7b97\u3068\u306a\u308a\u3001\u5f53\u671f\u306e\u6cd5\u4eba\u7a0e\u984d\u306e\uff15\uff05\u76f8\u5f53\u984d\u304c\u63a7\u9664\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\uff3bProfession Journal\u95a2\u9023\u8a18\u4e8b\uff3d<br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u7814\u7a76\u958b\u767a\u7a0e\u5236\u3001\u63a7\u9664\u9650\u5ea6\u984d\u306e\u69cb\u9020\u3092\u898b\u76f4\u3057\uff5e\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u7a0e\u984d\u63a7\u9664\u3092\u5225\u67a0\u306b\u3002\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306f\u5ec3\u6b62\u3078\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-report-42\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u7814\u7a76\u958b\u767a\u7a0e\u5236\u3001\u63a7\u9664\u9650\u5ea6\u984d\u306e\u69cb\u9020\u3092\u898b\u76f4\u3057\uff5e\u7279\u5225\u8a66\u9a13\u7814\u7a76\u8cbb\u7a0e\u984d\u63a7\u9664\u3092\u5225\u67a0\u306b\u3002\u7e70\u8d8a\u63a7\u9664\u5236\u5ea6\u306f\u5ec3\u6b62\u3078\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e<\/a><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u63aa\u6cd567\u306e\uff15\u3001\u63aa\u4ee439\u306e28\uff09<\/strong><\/h4>\n<p>\u9752\u8272\u7533\u544a\u6cd5\u4eba\u3067\u3042\u308b\u4e2d\u5c0f\u6cd5\u4eba\u7b49\u304c\u3001\u53d6\u5f97\u4fa1\u984d30\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u53d6\u5f97\u3057\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u306f\u3001\u53d6\u5f97\u4fa1\u984d\u304c30\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3067\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3051\u308b<strong>\u53d6\u5f97\u4fa1\u984d\u306e\u5408\u8a08\u984d300\u4e07\u5186\u304c\u9650\u5ea6<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u304a\u3051\u308b\u5c11\u984d\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u640d\u91d1\u7b97\u5165\u306b\u53d6\u308a\u6271\u3044\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61495\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-4.png\" alt=\"\u53d6\u5f97\u4fa1\u984d\t10\u4e07\u5186\u672a\u6e80\t20\u4e07\u5186\u672a\u6e80\t30\u4e07\u5186\u672a\u6e80 (\u4e2d\u5c0f\u6cd5\u4eba\u306e\u307f) \u53d6\u6271\u3044\t\u4e8b\u696d\u4f9b\u7528\u6642\u306b \u5168\u984d\u640d\u91d1\u7b97\u5165\t\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u3066 3\u5e74\u9593\u5747\u7b49\u511f\u5374\t\u4e8b\u696d\u4f9b\u7528\u6642\u306b\u9650\u5ea6\u984d\u5185\u3067\u4e00\u6642\u640d\u91d1\u7b97\u5165 (\u5408\u8a08300\u4e07\u5186\u307e\u3067)\" width=\"650\" height=\"117\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-4.png 1002w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-4-300x53.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\uff08\u5730\u6cd572\u306e\uff12\uff09<\/strong><\/h4>\n<p>\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c<strong>\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/strong>\u306f\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u3001\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u7a0e\uff08\u6240\u5f97\u5272\uff09\u306e\u307f\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u307e\u305f\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c<strong>\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba<\/strong>\u306f\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8d64\u5b57\u306e\u5834\u5408\u3067\u3082\u5831\u916c\u7d66\u4e0e\u984d\u30fb\u7d14\u652f\u6255\u5229\u5b50\u30fb\u7d14\u652f\u6255\u8cc3\u501f\u6599\u7b49\u306e\u4ed8\u52a0\u4fa1\u5024\u7b49\u3068\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u7a0e\uff08<span style=\"color: #b22222;\">\u4ed8\u52a0\u4fa1\u5024\u5272\u30fb\u8cc7\u672c\u5272<\/span>\uff09\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059<\/p>\n<p>\u307e\u305f\u3001\u6771\u4eac\u90fd\u3067\u306f<strong>\u8d85\u904e\u8ab2\u7a0e<\/strong>\u3092\u9069\u7528\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3068\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u3067\u306e\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u984d\u306e\u7533\u544a\u306f\u3001\u6a19\u6e96\u7a0e\u7387\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u57fa\u6e96\u6cd5\u4eba\u6240\u5f97\u5272\u984d\u304c\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61496\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-5.png\" alt=\"\" width=\"650\" height=\"281\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-5.png 847w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/basic-tax23-5-300x129.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u5e73\u621026\u5e7412\u670830\u65e5\u306b\u516c\u8868\u3055\u308c\u305f\u300c<a title=\"\u81ea\u6c11\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u3067\u306f\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u5f93\u524d\u3068\u304a\u308a\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u8d85\u306e\u6cd5\u4eba\u306b\u9650\u3063\u3066\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5e73\u621028\u5e74\u5ea6\u4ee5\u964d\u3082\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba\u306e\u62e1\u5927\u7b49\u3001\u3055\u3089\u306a\u308b\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u304c\u691c\u8a0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\uff3bProfession Journal\u95a2\u9023\u8a18\u4e8b\uff3d<br \/>\n<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8ab2\u7a0e\u5f37\u5316\uff5e\u8cc3\u4e0a\u306e\u8ca0\u62c5\u5897\u306b\u914d\u616e\u3057\u4ed8\u52a0\u4fa1\u5024\u5272\u306b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3092\u5c0e\u5165\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/corporate-enterprise-report\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8ab2\u7a0e\u5f37\u5316\uff5e\u8cc3\u4e0a\u306e\u8ca0\u62c5\u5897\u306b\u914d\u616e\u3057\u4ed8\u52a0\u4fa1\u5024\u5272\u306b\u6240\u5f97\u62e1\u5927\u4fc3\u9032\u7a0e\u5236\u3092\u5c0e\u5165\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e<\/a><\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<ul>\n<li><span style=\"font-size: 13px;\">\u6cd5\u6cd5\uff65\uff65\uff65\u6cd5\u4eba\u7a0e\u6cd5<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u6cd5\u4ee4\uff65\uff65\uff65\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u63aa\u6cd5\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u63aa\u4ee4\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u63aa\u898f\uff65\uff65\uff65\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<\/span><\/li>\n<li><span style=\"font-size: 13px;\">\u5730\u6cd5\uff65\uff65\uff65\u5730\u65b9\u7a0e\u6cd5<\/span><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\u63b2\u8f09\u3055\u308c\u307e\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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<\/div>","protected":false},"excerpt":{"rendered":"<p>Q\u3000\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u9023\u8f09\u306e\u7b2c17\u56de\u300c\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\u300d\u304b\u3089\u7b2c22\u56de\u300c\u96c7\u7528\u95a2\u9023\u7a0e\u5236\u3068\u7a0e\u984d\u63a7\u9664\u300d\u307e\u3067\u3092\u8aad\u3093\u3067\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u69d8\u3005\u306a\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308a\u307e\u3057\u305f\u3002\u305d\u308c\u4ee5\u5916\u306b\u3082\u3001\u4e2d\u5c0f\u6cd5\u4eba\u5411\u3051\u306e\u7a0e\u52d9\u4e0a\u306e\u7279\u4f8b\u63aa\u7f6e\u304c\u3042\u308c\u3070\u3001\u305d\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":840,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[186,177,167,181,290],"tags":[115,343,456,416,509,433],"backnumber":[1779],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-25 10:23:31","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61481"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=61481"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61481\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=61481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=61481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=61481"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=61481"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=61481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}