{"id":78361,"date":"2015-10-08T10:19:46","date_gmt":"2015-10-08T01:19:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78361"},"modified":"2016-08-04T11:08:11","modified_gmt":"2016-08-04T02:08:11","slug":"tax-article-178","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-178\/","title":{"rendered":"\u3008\u76f4\u524d\u5bfe\u7b56\u3009\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306b\u5fc5\u8981\u306a\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u3068\u201c\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u201d\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8aa4\u89e3\u306e\u591a\u3044\u8ad6\u70b9\u3068\u5b9f\u52d9\u4e0a\u306e\u6b63\u3057\u3044\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3008\u76f4\u524d\u5bfe\u7b56\u3009<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306b\u5fc5\u8981\u306a<\/strong><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u3068<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u201c\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u201d\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8aa4\u89e3\u306e\u591a\u3044\u8ad6\u70b9\u3068\u5b9f\u52d9\u4e0a\u306e\u6b63\u3057\u3044\u5bfe\u5fdc\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb<br \/>\n\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u4e8b\u52d9\u5c40<br \/>\n\u7dcf\u52d9\u8ab2\u4e0a\u5e2d\u653f\u7b56\u8abf\u67fb\u54e1<br 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5ec3\u68c4\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/h4>\n<p>\u500b\u4eba\u756a\u53f7\u306f\u3001\u500b\u4eba\u756a\u53f7\u95a2\u4fc2\u4e8b\u52d9\u306a\u3069\u306e\u4e8b\u52d9\u3092\u51e6\u7406\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3001\u6cd5\u4ee4\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4fdd\u5b58\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u901f\u3084\u304b\u306b\u5ec3\u68c4\u53c8\u306f\u524a\u9664\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u3053\u3053\u3067\u554f\u984c\u3068\u306a\u308b\u306e\u306f\u3001\u5ec3\u68c4\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u3042\u308b\u3002<\/p>\n<p>\u6cd5\u4ee4\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u4fdd\u5b58\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306b\u3001\u500b\u4eba\u756a\u53f7\u3092\u4fdd\u7ba1\u3057\u3066\u3044\u308b\u3068\u300c\u76f4\u3061\u306b\u9055\u6cd5\u300d\u306b\u306a\u308b\u3068\u3044\u3046\u8aa4\u89e3\u304c\u591a\u3044\u3002<!--more--><\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306b\u304a\u3051\u308b\uff31\uff06\uff21<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3067\u306f<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u5ec3\u68c4\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u304b\u3089\u5ec3\u68c4\u4f5c\u696d\u3092\u884c\u3046\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74\u5ea6\u672b\u306b\u5ec3\u68c4\u3092\u884c\u3046\u7b49\u3001\u500b\u4eba\u756a\u53f7\u53ca\u3073\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u4fdd\u6709\u306b\u4fc2\u308b\u5b89\u5168\u6027\u53ca\u3073\u4e8b\u52d9\u306e\u52b9\u7387\u6027\u7b49\u3092\u52d8\u6848\u3057\u3001\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u5224\u65ad\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\">\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/files\/pdf\/261211guideline2.pdf\" target=\"_blank\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09<\/a>\u300d\uff08\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\uff09<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c<a title=\"\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.ppc.go.jp\/legal\/policy\/faq\" target=\"_blank\">\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\uff08\u4e8b\u696d\u8005\u7de8\uff09\u300d\u53ca\u3073\u300c\uff08\u5225\u518a\uff09\u91d1\u878d\u696d\u52d9\u306b\u304a\u3051\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u306e\u9069\u6b63\u306a\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d \u306b\u95a2\u3059\u308b\uff31\uff06\uff21<\/a>\u300d\uff08\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\uff09<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6c7a\u7b97\u3092\u7d42\u3048\u3066\uff11\u5e74\u5206\u306e\u5e33\u7c3f\u66f8\u985e\u3084\u8cc7\u6599\u3092\u6574\u7406\u3059\u308b\u6bb5\u968e\u3067\u3001\u5fc5\u8981\u306a\u304f\u306a\u3063\u305f\u904e\u5e74\u5ea6\u5206\u306e\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u66f8\u985e\u7b49\u3092\u5ec3\u68c4\u53c8\u306f\u524a\u9664\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\">\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/a>\u3067\u3042\u308c\u3070\uff17\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u304c\u3001\uff17\u5e74\u3092\u7d4c\u904e\u3057\u305f\u7fcc\u65e5\uff08\uff17\u5e74\u3068\uff11\u65e5\u76ee\uff09\u306b\u5373\u5ec3\u68c4\u3059\u308b\u3053\u3068\u3092\u6c42\u3081\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3053\u3068\u3092\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7ba1\u7406\u533a\u57df\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u7269\u7406\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u3068\u3057\u3066\u3001<span style=\"color: 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target=\"_blank\">\u7a0e\u7406\u58eb\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a>\u300d\u306b\u304a\u3051\u308b\u53d6\u6271\u898f\u7a0b\u7b49\u306e\u3072\u306a\u578b\u306b\u304a\u3044\u3066\u306f\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u3092\u7ba1\u7406\u3059\u308b\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u304c\u3042\u308b\u30b9\u30da\u30fc\u30b9\u3082\u7ba1\u7406\u533a\u57df\u306b\u542b\u3081\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u300c\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u3092\u4e8b\u52d9\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u3068\u306f\u5225\u306e\u90e8\u5c4b\u306b\u7f6e\u304f\u5fc5\u8981\u304c\u3042\u308b\u300d\u3068\u304b\u300c\u5165\u9000\u5ba4\u7ba1\u7406\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u3044\u3063\u305f\u8aa4\u89e3\u304c\u591a\u3044\u3002<\/p>\n<p>\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u3042\u308b\u30b9\u30da\u30fc\u30b9\u3092\u7ba1\u7406\u533a\u57df\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306e\u4fdd\u6709\u3059\u308b\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u30d5\u30a1\u30a4\u30eb\u306e\u91cf\u306a\u3069\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3059\u308c\u3070\u3088\u304f\u3001\u7a0e\u7406\u58eb\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306b\u304a\u3044\u3066\u3082\u3059\u3079\u3066\u306e\u4e8b\u52d9\u6240\u3067\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u3042\u308b\u30b9\u30da\u30fc\u30b9\u3092\u300c\u7ba1\u7406\u533a\u57df\u300d\u306b\u542b\u3081\u308b\u3053\u3068\u3092\u60f3\u5b9a\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b5\u30fc\u30d0\u30fc\u306b\u5bfe\u3059\u308b\u63aa\u7f6e\u3068\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306b\u5bfe\u3059\u308b\u63aa\u7f6e\u3068\u306f\u5168\u304f\u6027\u8cea\u306e\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u3042\u308b\u30b9\u30da\u30fc\u30b9\u3092\u7ba1\u7406\u533a\u57df\u306b\u542b\u3081\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u30b5\u30fc\u30d0\u30fc\u5ba4\u306e\u3088\u3046\u306a\u90e8\u5c4b\u3092\u8a2d\u3051\u3066\u7ba1\u7406\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f8b\u3048\u3070\u30ad\u30e3\u30d3\u30cd\u30c3\u30c8\u306e\u9375\u306e\u53d7\u6255\u7c3f\u3092\u5099\u3048\u3066\u7ba1\u7406\u3059\u308b\u306a\u3069\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u305f\u63aa\u7f6e\u3092\u8b1b\u305a\u308c\u3070\u3088\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u7f70\u5247\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u756a\u53f7\u6cd5\u3067\u306f\u3001\u4e00\u822c\u6cd5\u3067\u3042\u308b\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u6cd5\u7b49\u306e\u540c\u7a2e\u306e\u6cd5\u5f8b\u306b\u304a\u3051\u308b\u7f70\u5247\u3088\u308a\u3082\u52a0\u91cd\u3055\u308c\u305f\u7f70\u5247\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u306b\u95a2\u4fc2\u3059\u308b\u7f70\u5247\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: 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#b22222;\">\u2462<\/span>\u3000\u4eba\u3092\u6b3a\u304f\u7b49\u306e\u884c\u70ba\u306b\u3088\u308b\u500b\u4eba\u756a\u53f7\u306e\u53d6\u5f97\uff08\u756a\u53f7\u6cd570\uff09<br \/>\n<span style=\"color: #666699;\">\u21d2 \uff13\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f150\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u4fdd\u8b77\u59d4\u54e1\u4f1a\u306b\u3088\u308b\u547d\u4ee4\u306b\u9055\u53cd\u3057\u305f\u8005\uff08\u756a\u53f7\u6cd573\uff09<br \/>\n<span style=\"color: #666699;\">\u21d2 \uff12\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u53c8\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: 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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    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