{"id":84722,"date":"2015-12-17T13:17:48","date_gmt":"2015-12-17T04:17:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=84722"},"modified":"2015-12-17T13:49:17","modified_gmt":"2015-12-17T04:49:17","slug":"corporation-report-55","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-report-55\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u6cd5\u4eba\u7a0e\u7387\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u308923.4\uff05\u3078\u5f15\u4e0b\u3052\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u6cd5\u4eba\u7a0e\u7387\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u308923.4\uff05\u3078\u5f15\u4e0b\u3052<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4e0d\u6b63\u691c\u67fb\u58eb\uff08CFE\uff09<br \/>\n<strong>\u7c73\u6fa4\u3000\u52dd<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5f53\u521d\u306f12\u670810\u65e5\u306b\u3082\u516c\u8868\u3055\u308c\u308b\u4e88\u5b9a\u3068\u5831\u3058\u3089\u308c\u3066\u3044\u305f\u3001\u4e0e\u515a\u306b\u3088\u308b<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/131061.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\uff08\u4ee5\u4e0b\u300c\u5927\u7db1\u300d\u3068\u7565\u79f0\u3059\u308b\uff09\u3067\u3042\u3063\u305f\u304c\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u7bc4\u56f2\u3068\u8ca1\u6e90\u3092\u3081\u3050\u308b\u4e0e\u515a\u9593\u306e\u8abf\u6574\u304c\u9045\u308c\u305f\u3053\u3068\u304b\u3089\u300112\u670816\u65e5\u306b\u306a\u3063\u3066\u305d\u306e\u5185\u5bb9\u304c\u516c\u8868\u3055\u308c\u308b\u306b\u81f3\u3063\u305f\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\uff12\u3064\u306e\u7126\u70b9\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u7bc4\u56f2\u3068\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>\u306a\u304a\u3001\u65b0\u805e\u5831\u9053\u7b49\u306b\u3088\u308c\u3070\u3001\u5927\u7db1\u306f\u300112\u670824\u65e5\u306b\u653f\u5e9c\u304c\u95a3\u8b70\u6c7a\u5b9a\u3057\u305f\u3046\u3048\u3067\u3001\u5e74\u660e\u3051\u306b\u62db\u96c6\u3055\u308c\u308b\u901a\u5e38\u56fd\u4f1a\u306b\u6539\u6b63\u6cd5\u6848\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u4e88\u5b9a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6cd5\u4eba\u7a0e\u6539\u9769\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u5927\u7db1\u5192\u982d\u306e\u300c\u7b2c\u4e00\u3000\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\uff08\u4ee5\u4e0b\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u300d\u3068\u7565\u79f0\u3059\u308b\u3002\uff09\u300d\u3067\u306f\u3001\u6cd5\u4eba\u7a0e\u6539\u9769\u306e\u5fc5\u8981\u6027\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u3002<\/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>\u7d4c\u6e08\u306e\u300c\u597d\u5faa\u74b0\u300d\u3092\u78ba\u5b9f\u306a\u3082\u306e\u306b\u3059\u308b\u305f\u3081\u3001\u7a0e\u5236\u306b\u304a\u3044\u3066\u3082\u3001\u4f01\u696d\u304c\u53ce\u76ca\u529b\u3092\u9ad8\u3081\u3001\u524d\u5411\u304d\u306a\u56fd\u5185\u6295\u8cc7\u3084\u8cc3\u91d1\u5f15\u4e0a\u3052\u306b\u3088\u308a\u7a4d\u6975\u7684\u306b\u53d6\u308a\u7d44\u3093\u3067\u3044\u304f\u3088\u3046\u4fc3\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u3046\u3057\u305f\u89b3\u70b9\u304b\u3089\u3001\u6210\u9577\u5fd7\u5411\u306e\u6cd5\u4eba\u7a0e\u6539\u9769\u3092\u66f4\u306b\u5927\u80c6\u306b\u63a8\u9032\u3057\u3001\u5236\u5ea6\u6539\u6b63\u3092\u901a\u3058\u305f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u306b\u3088\u308a\u8ca1\u6e90\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u4fdd\u3057\u3064\u3064\u3001\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u300c20\uff05\u53f0\u300d\u3078\u306e\u5f15\u4e0b\u3052\u3092\u5b9f\u73fe\u3059\u308b\u3002<\/p>\n<\/div>\n<p>\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u524d34.62\uff05\u3067\u3042\u3063\u305f\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306f\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5e73\u621027\u5e74\u5ea6\u306b32.11\uff05\uff08\u25b22.51\uff05\uff09\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3001\u5e73\u621028\u5e74\u5ea6\u306b\u306f31.33\uff05\uff08\u25b23.29\uff05\uff09\u3068\u3057\u305f\u3046\u3048\u3067\u3001\u5e73\u621028\u5e74\u5ea6\u4ee5\u964d\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u300c20\uff05\u53f0\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3092\u76ee\u6307\u3057\u3066\u3001\u6539\u9769\u3092\u7d99\u7d9a\u300d\u3059\u308b\u3053\u3068\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3053\u308c\u3092\u524d\u5012\u3057\u3057\u3066\u3001\u5e73\u621028\u5e74\uff14\u6708\u304b\u308929.97\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u3053\u308c\u306f\u73fe\u884c\u7a0e\u7387\u304b\u3089\u25b22.14\uff05\u306e\u5f15\u4e0b\u3052\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3068\u6bd4\u3057\u3066\u3082\u25b21.36\uff05\u3055\u3089\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u7d50\u679c\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u6cd5\u4eba\u7a0e\u7387\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u73fe\u884c23.9\uff05\u306e\u57fa\u672c\u7a0e\u7387\u3092\u3001\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u6cd5\u4eba\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f23.4\uff05\u3001\u5e73\u621030\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f23.2\uff05\u307e\u3067\u5f15\u304d\u4e0b\u3052\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6cd5\u4eba\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u8ca1\u6e90\u306e\u78ba\u4fdd<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u306e\u5f15\u4e0b\u3052\u306f\u6e1b\u7a0e\u304c\u5148\u884c\u3059\u308b\u5f62\u3068\u306a\u308a\u3001\u300c\u8ca1\u6e90\u306a\u304d\u6e1b\u7a0e\u300d\u3068\u6279\u5224\u3055\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u5927\u7db1\u3067\u306f\u8ca1\u6e90\u78ba\u4fdd\u306b\u3064\u3044\u3066\u3001\u300c\u57fa\u672c\u7684\u8003\u3048\u65b9\u300d\u306e\u4e2d\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/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>\u4f01\u696d\u90e8\u9580\u306b\u5bfe\u3057\u3066\u3044\u308f\u3086\u308b\u5148\u884c\u6e1b\u7a0e\u3092\u542b\u3080\u300c\u8ca1\u6e90\u306a\u304d\u6e1b\u7a0e\u300d\u3092\u91cd\u306d\u308b\u3053\u3068\u306f\u3001\u73fe\u4e0b\u306e\u53b3\u3057\u3044\u8ca1\u653f\u4e8b\u60c5\u3084\u4f01\u696d\u90e8\u9580\u306e\u5185\u90e8\u7559\u4fdd\uff08\u624b\u5143\u8cc7\u91d1\uff09\u306e\u72b6\u6cc1\u7b49\u306b\u9451\u307f\u3066\u3001\u56fd\u6c11\u306e\u7406\u89e3\u3092\u5f97\u3089\u308c\u306a\u3044\u3002\u3053\u306e\u305f\u3081\u3001\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5236\u5ea6\u6539\u6b63\u3092\u901a\u3058\u305f\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u7b49\u306b\u3088\u308a\u8ca1\u6e90\u3092\u3057\u3063\u304b\u308a\u3068\u78ba\u4fdd\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u3002<\/p>\n<\/div>\n<p>\u8ca1\u6e90\u78ba\u4fdd\u306e\u305f\u3081\u306e\u65bd\u7b56\u3068\u3057\u3066\u3001\u524d\u5e74\u5ea6\u540c\u69d8\u3001\u300c\u8ab2\u7a0e\u30d9\u30fc\u30b9\u306e\u62e1\u5927\u300d\u304c\u6319\u3052\u3089\u308c\u3001\u5177\u4f53\u7b56\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u9805\u76ee\u304c\u6319\u3052\u3089\u308c\u3066\u3044\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:#CD5C5C;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff11\uff09<\/span>\u3000\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306e\u898b\u76f4\u3057\uff08\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u4fc3\u9032\u7a0e\u5236\u306e\u7e2e\u6e1b\u30fb\u5ec3\u6b62\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff12\uff09<\/span>\u3000\u5efa\u7269\u9644\u5c5e\u8a2d\u5099\u30fb\u69cb\u7bc9\u7269\u306e\u6e1b\u4fa1\u511f\u5374\u65b9\u6cd5\u3092\u5b9a\u984d\u6cd5\u3078\u4e00\u672c\u5316<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\uff13\uff09<\/span>\u3000\u6b20\u640d\u91d1\u7e70\u8d8a\u63a7\u9664\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u5225\u306b\u8a18\u8f09\u304c\u3042\u308a\u3001\u62e1\u5145\u7b49\u3055\u308c\u308b\u3082\u306e\u304c\uff13\u9805\u76ee\u3001\u5ef6\u9577\u3055\u308c\u308b\u3082\u306e\u304c\uff12\u9805\u76ee\u3001\u5ec3\u6b62\u30fb\u7e2e\u6e1b\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3082\u306e\u304c19\u9805\u76ee\u3001\u305d\u308c\u305e\u308c\u6319\u3052\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u2460\u3011\u3000\u6cd5\u4eba\u5b9f\u52b9\u7a0e\u7387\u5f15\u4e0b\u3052\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216a.pdf#page=5\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84744\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-2.png\" alt=\"\" width=\"650\" height=\"447\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-2.png 1139w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-2-300x206.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-2-1024x704.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216a.pdf#page=5\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63<\/strong><\/h4>\n<p>\u5927\u7db1\u3067\u306f\u3001\u7d4c\u6e08\u306e\u597d\u5faa\u74b0\u306b\u5411\u3051\u305f\u52d5\u304d\u304c\u5730\u57df\u9593\u3067\u3070\u3089\u3064\u304d\u304c\u307f\u3089\u308c\u308b\u72b6\u6cc1\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u3001\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u72d9\u3044\u306b\u3064\u3044\u3066\u300c\u57fa\u672c\u7684\u306a\u8003\u3048\u65b9\u300d\u3067\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u3002<\/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>\u300c\u5730\u65b9\u5275\u751f\u300d\u3092\u5b9f\u73fe\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5404\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u81ea\u3089\u306e\u767a\u60f3\u3067\u7279\u8272\u3092\u6301\u3063\u305f\u5730\u57df\u3065\u304f\u308a\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u5730\u65b9\u5206\u6a29\u306e\u66f4\u306a\u308b\u63a8\u9032\u3068\u305d\u306e\u57fa\u76e4\u3068\u306a\u308b\u5730\u65b9\u7a0e\u8ca1\u6e90\u306e\u5145\u5b9f\u78ba\u4fdd\u3092\u56f3\u308b\u3068\u3068\u3082\u306b\u3001\u5730\u65b9\u6cd5\u4eba\u8ab2\u7a0e\u306e\u3042\u308a\u65b9\u306e\u898b\u76f4\u3057\u7b49\u3092\u901a\u3058\u3066\u3001\u7a0e\u6e90\u306e\u504f\u5728\u6027\u304c\u5c0f\u3055\u304f\u7a0e\u53ce\u304c\u5b89\u5b9a\u7684\u306a\u5730\u65b9\u7a0e\u4f53\u7cfb\u306e\u69cb\u7bc9\u3092\u9032\u3081\u308b\u3002<\/p>\n<\/div>\n<p>\u3053\u306e\u305f\u3081\u306e\u63aa\u7f6e\u3068\u3057\u3066\u3001\u6b21\u306e\uff14\u9805\u76ee\u3092\u6319\u3052\u3066\u3044\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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff11\uff09<\/span>\u3000\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u4f4f\u6c11\u5272\u306e\u7a0e\u7387\u6539\u6b63\uff08\u5f15\u4e0b\u3052\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff12\uff09<\/span>\u3000\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306e\u6539\u6b63\uff08\u5f15\u4e0a\u3052\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff13\uff09<\/span>\u3000\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7279\u5225\u8b72\u4e0e\u7a0e\u306e\u5ec3\u6b62<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\uff08\uff14\uff09<\/span>\u3000\u6cd5\u4eba\u4e8b\u696d\u4ea4\u4ed8\u91d1\u306e\u5275\u8a2d<\/p>\n<\/div>\n<p><strong>\u3010\u53c2\u8003\u56f3\u2461\u3011\u300028\u6539\u6b63\u306b\u304a\u3051\u308b\u5730\u6cd5\u6cd5\u4eba\u8ab2\u7a0e\u306e\u504f\u5728\u662f\u6b63\uff08\u6848\uff09\u306e\u30a4\u30e1\u30fc\u30b8<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u30d5\u30a1\u30a4\u30eb\u304c\u958b\u304d\u307e\u3059\u3002<\/span><br \/>\n<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=11\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84743\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-3.png\" alt=\"\" width=\"650\" height=\"441\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-3.png 1156w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-3-300x203.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-3-1024x695.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p><strong>\u3010\u53c2\u8003\u56f3\u2462\u3011\u3000\u3053\u308c\u307e\u3067\u306e\u6cd5\u4eba\u7a0e\u7387\u306e\u63a8\u79fb<\/strong>\u3000\u3000<span style=\"font-size: 12px;\">\u203b\u7b46\u8005\u4f5c\u6210<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-84723\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-1.png\" alt=\" \t\u57fa\u672c\u7a0e\u7387\t\u4e2d\u5c0f\u6cd5\u4eba\u306e \u8efd\u6e1b\u7a0e\u7387\uff08\u672c\u5247\uff09\t\u4e2d\u5c0f\u6cd5\u4eba\u306e \u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b \u5e73\u6210\u5143\uff081989\uff09\t40\uff05\t29\uff05 \u5e73\u6210\uff12\uff081990\uff09\t37.5\uff05\t28\uff05 \u5e73\u621010\uff081999\uff09\t34.5\uff05\t25\uff05 \u5e73\u621011\uff082000\uff09\t30\uff05\t22\uff05 \u5e73\u621021\uff082010\uff09\t\t22\uff05\t18\uff05 \u5e73\u621024\uff082013\uff09\t25.5\uff05\t19\uff05\t15\uff05 \u5e73\u621027\uff082015\uff09\t23.9\uff05\t\t \u5e73\u621028\uff082016\uff09\t23.4\uff05\t\t \u5e73\u621030\uff082018\uff09\t23.2\uff05\t\uff08\u5927\u7db1\u306b\u8a18\u8f09\u306a\u3057\uff09\" width=\"650\" height=\"323\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-1.png 849w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28hojinzeiritsu1-1-300x149.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\">\uff08\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    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\/>\n\u672c\u7a3f\u3067\u306f\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\uff12\u3064\u306e\u7126\u70b9\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u7bc4\u56f2\u3068\u6cd5\u4eba\u7a0e\u6e1b\u7a0e\u306e\u3046\u3061\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u3064\u3044\u3066\u3001\u6982\u8981\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,185,177,167,179,289],"tags":[592,455,626,433],"backnumber":[1824],"series":[945],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:22:07","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84722"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=84722"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84722\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=84722"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=84722"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=84722"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=84722"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=84722"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}