{"id":76682,"date":"2015-12-10T10:17:56","date_gmt":"2015-12-10T01:17:56","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=76682"},"modified":"2016-08-04T11:06:13","modified_gmt":"2016-08-04T02:06:13","slug":"consumption-article-94","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-94\/","title":{"rendered":"\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u3068\u5b9f\u52d9\u5bfe\u5fdc\u3000\u3010\u7b2c\uff17\u56de\u3011\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u6ce8\u610f\u3059\u3079\u304d\u53d6\u5f15\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong><span style=\"font-size: 24px;\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b<\/span>\u306b\u4fc2\u308b<br \/>\n<span style=\"font-size: 24px;\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e<\/span>\u306e\u898b\u76f4\u3057\u7b49\u3068<span style=\"font-size: 24px;\">\u5b9f\u52d9\u5bfe\u5fdc<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff17\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09\u00a0<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u6ce8\u610f\u3059\u3079\u304d\u53d6\u5f15\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u56fd\u969b\u533b\u7642\u798f\u7949\u5927\u5b66\u5927\u5b66\u9662\u51c6\u6559\u6388<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5b89\u90e8\u3000\u548c\u5f66<\/strong><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px; text-align: center;\"><strong>\u25cb\u25cf\u25cb\u3000\u672c\u9023\u8f09\u306e\u69cb\u6210\u3000\u25cb\u25cf\u25cb<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u6539\u6b63\u524d\u306e\u56fd\u5185\u53d6\u5f15\u306e\u5224\u5b9a\u57fa\u6e96<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u5f93\u6765\u306e\u53d6\u6271\u3044<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u5185\u5916\u5224\u5b9a\u57fa\u6e96\u306e\u898b\u76f4\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u56fd\u5916\u4e8b\u696d\u8005\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u3068\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u5236\u5ea6<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #c0c0c0;\">\u3010\u7b2c\uff16\u56de\u3011\u3000\u56fd\u5916\u4e8b\u696d\u8005\u304c\u884c\u3046\u82b8\u80fd\u30fb\u30b9\u30dd\u30fc\u30c4\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u65b9\u5f0f\u306e\u898b\u76f4\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u3010\u7b2c\uff17\u56de\u3011\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u6ce8\u610f\u3059\u3079\u304d\u53d6\u5f15<span style=\"font-size: 12px; color: #b22222;\">\uff08\u672c\u7a3f\uff09<\/span><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff16\u3000\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u7b49\u306e\u5c0e\u5165\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u6ce8\u610f\u3059\u3079\u304d\u53d6\u5f15<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a<\/strong><\/h4>\n<p>\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u8005\u306e\u4f4f\u6240\u7b49\u3067\u5185\u5916\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u305d\u308c\u3067\u306f\u3001\u300c\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u8ca1\u52d9\u7701\u304c\u4e8b\u4f8b\u3092\u6319\u3052\u3066\u3044\u308b\u306e\u3067\u4ee5\u4e0b\u306e\u8868\u3067\u793a\u3059\u3053\u3068\u3068\u3057\u305f\u3044\u3002<!--more--><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\uff08\u4e8b\u4f8b\uff09\u3011<\/strong><\/p>\n<div class=\"box_info box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#D3D3D3;color:#000000;border-color:#D3D3D3;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px; color: #0000cd;\">\u25cb\u3000\u25cf\u3000\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b<span style=\"text-decoration: underline;\"><strong>\u8a72\u5f53\u3059\u308b\u3082\u306e<\/strong><\/span><strong>\u3000\u25cf\u3000\u25cb<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#0000CD;\"><\/div>\n<ul>\n<li>\u96fb\u5b50\u66f8\u7c4d\u3001\u96fb\u5b50\u65b0\u805e\u3001\u97f3\u697d\u3001\u6620\u50cf\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\uff08\u30b2\u30fc\u30e0\u7b49\u306e\u30a2\u30d7\u30ea\u30b1\u30fc\u30b7\u30e7\u30f3\u3092\u542b\u3080\uff09\u306a\u3069\u306e\u914d\u4fe1<\/li>\n<li>\u30af\u30e9\u30a6\u30c9\u4e0a\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30c7\u30fc\u30bf\u30d9\u30fc\u30b9\u306a\u3069\u3092\u5229\u7528\u3055\u305b\u308b\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3092\u901a\u3058\u305f\u5e83\u544a\u306e\u914d\u4fe1\u30fb\u63b2\u8f09<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u306e\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30b5\u30a4\u30c8\u3001\u30aa\u30fc\u30af\u30b7\u30e7\u30f3\u30b5\u30a4\u30c8\u3092\u5229\u7528\u3055\u305b\u308b\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u3084\u30b2\u30fc\u30e0\u30a2\u30d7\u30ea\u306a\u3069\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u8ca9\u58f2\u3059\u308b\u5834\u6240\uff08WEB\u30b5\u30a4\u30c8\uff09\u3092\u5229\u7528\u3055\u305b\u308b\u30b5\u30fc\u30d3\u30b9<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u3066\u884c\u3046\u5bbf\u6cca\u4e88\u7d04\u3001\u98f2\u98df\u5e97\u4e88\u7d04\u30b5\u30a4\u30c8\u3078\u306e\u63b2\u8f09\u7b49\uff08\u5bbf\u6cca\u65bd\u8a2d\u3001\u98f2\u98df\u5e97\u3092\u7d4c\u55b6\u3059\u308b\u4e8b\u696d\u8005\u304b\u3089\u63b2\u8f09\u6599\u7b49\u3092\u5fb4\u53ce\u3059\u308b\u3082\u306e\uff09<\/li>\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u4ecb\u3057\u3066\u884c\u3046\u82f1\u4f1a\u8a71\u6559\u5ba4<\/li>\n<li>\u96fb\u8a71\u3092\u542b\u3080\u96fb\u6c17\u901a\u4fe1\u56de\u7dda\u3092\u901a\u3058\u3066\u884c\u3046\u30b3\u30f3\u30b5\u30eb\u30c6\u30fc\u30b7\u30e7\u30f3\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#B22222;\"><\/div>\n<p style=\"text-align: center;\"><span style=\"font-size: 18px; color: #b22222;\">\u25cb\u3000\u25cf\u3000\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b<span style=\"text-decoration: underline;\"><strong>\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e<\/strong><\/span><strong>\u3000\u25cf\u3000\u25cb<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#B22222;\"><\/div>\n<ul>\n<li>\u96fb\u8a71\u3001FAX\u3001\u96fb\u5831\u3001\u30c7\u30fc\u30bf\u4f1d\u9001\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u56de\u7dda\u306e\u5229\u7528\u306a\u3069\u3001\u4ed6\u8005\u9593\u306e\u60c5\u5831\u4f1d\u9054\u3092\u5358\u306b\u5a92\u4ecb\u3059\u308b\u30b5\u30fc\u30d3\u30b9\uff08\u901a\u4fe1\uff09<\/li>\n<li>\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u5236\u4f5c\u7b49<\/li>\n<li>\u56fd\u5916\u306b\u6240\u5728\u3059\u308b\u8cc7\u7523\u306e\u7ba1\u7406\u30fb\u904b\u7528\u7b49\uff08\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3092\u542b\u3080\uff09<\/li>\n<li>\u56fd\u5916\u4e8b\u696d\u8005\u306b\u4f9d\u983c\u3059\u308b\u60c5\u5831\u306e\u53ce\u96c6\u30fb\u5206\u6790\u7b49<\/li>\n<li>\u56fd\u5916\u306e\u6cd5\u52d9\u5c02\u9580\u5bb6\u7b49\u306b\u4f9d\u983c\u3057\u3066\u884c\u3046\u56fd\u5916\u306e\u8a34\u8a1f\u9042\u884c\u7b49<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000\u8ca1\u52d9\u7701\u7de8<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2015\/explanation\/pdf\/p0825_0867.pdf#page=8\" target=\"_blank\">\u300e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u300f832\u9801<\/a>\u3002<\/span><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u56fd\u5916\u767b\u9332\u4e8b\u696d\u8005\u306e\u767b\u9332<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u56fd\u5185\u306b\u304a\u3044\u3066\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u884c\u3046\u56fd\u5916\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\u304c\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u300c\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u300d\u3068\u306a\u308a\u3001\u5f53\u8a72\u300c\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u300d\u304b\u3089\u53d7\u3051\u305f\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u4fc2\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u5185\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u308b\uff08\u6539\u6b63\u6cd5\u9644\u524738\u4f46\u66f8\uff09\u3002<\/p>\n<p>\u5e73\u621027\u5e74\uff17\u6708\uff11\u65e5\u304b\u3089\u53d7\u4ed8\u304c\u59cb\u307e\u3063\u305f\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u306b\u4fc2\u308b\u7533\u8acb\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\uff08\u7b2c36\u53f7\u69d8\u5f0f\uff09\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/pdf\/201506-45.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-76690\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta7-1.png\" alt=\"\" width=\"650\" height=\"520\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta7-1.png 2300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta7-1-300x240.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/09\/kokkyouwokoeta7-1-1024x819.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u540d\u7c3f\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/cross\/touroku.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u5e73\u621027\u5e7412\u6708\uff11\u65e5\u73fe\u5728\u306745\u306e\u4e8b\u696d\u8005\u304c\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\uff08\u306a\u304a\u3001\u5f53\u8a72\u540d\u7c3f\u306f\u4e0d\u5b9a\u671f\u3067\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u7559\u610f\u3055\u308c\u305f\u3044\uff09\u3002<\/p>\n<p><strong>\u3010\u767b\u9332\u56fd\u5916\u4e8b\u696d\u8005\u540d\u7c3f\uff08Registered Foreign Businesses List\uff09\u3011<\/strong><span style=\"font-size: 12px;\">\uff08\u203b\u4e00\u90e8\u629c\u7c8b\uff09<\/span><br \/>\n<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/cross\/touroku.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-83759\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/kokkyouwokoeta7-2.png\" alt=\"\" width=\"650\" height=\"328\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/kokkyouwokoeta7-2.png 1738w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/kokkyouwokoeta7-2-300x151.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/kokkyouwokoeta7-2-1024x516.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -24px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/shohi\/cross\/touroku.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u56fd\u5916\u4e8b\u696d\u8005\u306b\u3088\u308b\u82b8\u80fd\u7b49\u306e\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u5951\u7d04\u7b49\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u7279\u5b9a\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u56fd\u5185\u306e\u4e8b\u696d\u8005\u306b\u3042\u3063\u3066\u306f\u3001\u5916\u56fd\u4eba\u30b9\u30dd\u30fc\u30c4\u9078\u624b\u3084\u82b8\u80fd\u4eba\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u306b\u3064\u304d\u6d88\u8cbb\u7a0e\u76f8\u5f53\u5206\u3092\u4e0a\u4e57\u305b\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u4e00\u65b9\u3067\u3001\u81ea\u3089\u304c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u4eca\u5f8c\u3001\u5bfe\u4fa1\u3092\u542b\u3080\u65e2\u5b58\u306e\u5951\u7d04\u95a2\u4fc2\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u306b\u306a\u3063\u3066\u304f\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u3053\u308c\u306f\u3001\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u95a2\u3057\u3066\u3082\u540c\u69d8\u3067\u3042\u308d\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u308b\u56fd\u5185\u4e8b\u696d\u8005\u306e\u7559\u610f\u4e8b\u9805<\/strong><\/h4>\n<p>\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3046\u56fd\u5916\u4e8b\u696d\u8005\u304c\u767b\u9332\u56fd\u5916\u4e8b\u696d\u6240\u306e\u5834\u5408\u3001\u5f79\u52d9\u63d0\u4f9b\u5bfe\u4fa1\u306e\u8acb\u6c42\u66f8\u306b\u306f\u767b\u9332\u756a\u53f7\u3092\u660e\u8a18\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6539\u6b63\u6cd5\u9644\u524738\u2461\uff09\u3002\u307e\u305f\u3001\u4e8b\u696d\u8005\u5411\u3051\u5f79\u52d9\u63d0\u4f9b\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3092\u53d7\u3051\u308b\u56fd\u5185\u4e8b\u696d\u8005\u304c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u306e\u5bfe\u8c61\u53d6\u5f15\u306b\u4fc2\u308b\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\u3053\u3068\u3092\u3001\u56fd\u5916\u4e8b\u696d\u8005\u304c\u305d\u306e\u5f79\u52d9\u63d0\u4f9b\u306b\u969b\u3057\u8868\u793a\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\uff08\u6d88\u6cd562\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u3001\u5f53\u8a72\u8868\u793a\u306e\u6709\u7121\u304c\u56fd\u5185\u4e8b\u696d\u8005\u306e\u7533\u544a\u7d0d\u7a0e\u7fa9\u52d9\u306b\u5f71\u97ff\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u56fd\u5185\u4e8b\u696d\u8005\u306f\u81ea\u3089\u53d6\u5f15\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3048\u3088\u3046\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff15\uff09\u3000\u56fd\u5916\u4e8b\u696d\u8005\u304c\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u305f\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b<\/strong><\/h4>\n<p>\u56fd\u5916\u4e8b\u696d\u8005\u304c\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u305f\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3067\u3001\u5e73\u621027\u5e7410\u6708\uff11\u65e5\u524d\u304b\u3089\u540c\u65e5\u4ee5\u5f8c\u5f15\u304d\u7d9a\u304d\u884c\u3046\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u3064\u3044\u3066\u306f\u3001\u6539\u6b63\u524d\u306e\u6d88\u8cbb\u7a0e\u6cd5\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u7d4c\u904e\u63aa\u7f6e\u3001\u6539\u6b63\u6d88\u4ee4\u9644\u5247\uff12\u2460\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u4f8b\u3048\u3070\u3001\u30c7\u30fc\u30bf\u4fdd\u5b58\u7b49\u3092\u884c\u3046\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u306b\u3064\u3044\u3066\u3001\u5e73\u621027\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\uff11\u5e74\u9593\u306e\u5229\u7528\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u6539\u6b63\u524d\u306e\u5185\u5916\u5224\u5b9a\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u56fd\u5916\u4e8b\u696d\u8005\u304c\u56fd\u5916\u304b\u3089\u63d0\u4f9b\u3059\u308b\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u306f\u56fd\u5916\u53d6\u5f15\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000<span style=\"font-size: 12px;\">\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/pdf\/cross-kokunai.pdf\" target=\"_blank\">\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u5e73\u621027\u5e74\uff15\u6708\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/pdf\/cross-kokunai.pdf#page=8\" target=\"_blank\">\uff18\u9801<\/a>\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff17\u3000\u307e\u3068\u3081<\/strong><\/h4>\n<p>\u65b0\u305f\u306b\u5c0e\u5165\u3055\u308c\u305f\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306f\u3001\u5f93\u6765\u306e\u308f\u304c\u56fd\u306e\u5236\u5ea6\u306b\u306f\u306a\u3044\u8907\u96d1\u306a\u5236\u5ea6\u3067\u3001\u305d\u306e\u5168\u4f53\u50cf\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u306f\u306a\u304b\u306a\u304b\u5384\u4ecb\u3067\u3042\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u5e81\u306f\u5236\u5ea6\u306e\u5b9a\u7740\u306b\u5411\u3051\u7d4c\u904e\u63aa\u7f6e\u3067\u9069\u7528\u7bc4\u56f2\u3092\u7d5e\u3063\u3066\u304a\u308a\u3001\u5927\u90e8\u5206\u306e\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066\u95a2\u4e0e\u3059\u308b\u9867\u5ba2\u304c\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u95a2\u308f\u308b\u30b1\u30fc\u30b9\u306f\u610f\u5916\u306b\u5c11\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u3001\u305d\u306e\u610f\u5473\u3067\u306f\u591a\u5c11\u5b89\u5fc3\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>\u3068\u306f\u3044\u3048\u3001\u5236\u5ea6\u304c\u5b9a\u7740\u3059\u308c\u3070\u7d4c\u904e\u63aa\u7f6e\u304c\u5916\u3055\u308c\u3001\u9069\u7528\u7bc4\u56f2\u304c\u62e1\u5927\u3059\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u4eca\u5f8c\u306e\u52d5\u5411\u3092\u6ce8\u8996\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3060\u308d\u3046\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \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>\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u8005\u306e\u4f4f\u6240\u7b49\u3067\u5185\u5916\u5224\u5b9a\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u305d\u308c\u3067\u306f\u3001\u300c\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u3067\u3042\u308d\u3046\u304b\u3002\u3053\u308c\u306b\u3064\u3044\u3066\u306f\u8ca1\u52d9\u7701\u304c\u4e8b\u4f8b\u3092\u6319\u3052\u3066\u3044\u308b\u306e\u3067\u4ee5\u4e0b\u306e\u8868\u3067\u793a\u3059\u3053\u3068\u3068\u3057\u305f\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":[188,177,167,181,290],"tags":[624],"backnumber":[1814],"series":[962],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-14 15:56:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/76682"}],"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=76682"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/76682\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=76682"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=76682"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=76682"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=76682"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=76682"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}