{"id":102960,"date":"2016-09-21T10:16:48","date_gmt":"2016-09-21T01:16:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=102960"},"modified":"2016-09-20T14:16:01","modified_gmt":"2016-09-20T05:16:01","slug":"income-article-195","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-195\/","title":{"rendered":"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff3112\u3011\u300c\u5916\u56fd\u91d1\u878d\u6a5f\u95a2\u306e\u56fd\u5916\u55b6\u696d\u6240\u306b\u9810\u3051\u5165\u308c\u305f\u9810\u91d1\u306e\u5229\u5b50\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u91d1\u878d<\/span>\u30fb<span style=\"color: #006400;\">\u6295\u8cc7<\/span>\u5546\u54c1<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u7a0e\u52d9<\/span><span style=\"color: #cd853f;\">\uff31<\/span><span style=\"color: #808080;\">\uff06<\/span><span style=\"color: #006400;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff3112\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5916\u56fd\u91d1\u878d\u6a5f\u95a2\u306e\u56fd\u5916\u55b6\u696d\u6240\u306b\u9810\u3051\u5165\u308c\u305f\u9810\u91d1\u306e\u5229\u5b50\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">PwC\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u91d1\u878d\u90e8\u3000\u30d1\u30fc\u30c8\u30ca\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u7bb1\u7530\u3000\u6676\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFDAB9;\"><\/div>\n<p>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u3001\u5916\u56fd\u9280\u884c\u306e\u56fd\u5916\u652f\u5e97\u306b\u5b9a\u671f\u9810\u91d1\u53e3\u5ea7\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u5b9a\u671f\u9810\u91d1\u53e3\u5ea7\u3067\u5229\u5b50\u3092\u53d7\u3051\u53d6\u308a\u307e\u3057\u305f\u3002\u3053\u306e\u5834\u5408\u3001\u3053\u306e\u5b9a\u671f\u9810\u91d1\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u3067\u3069\u306e\u3088\u3046\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304b\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#66CDAA;\"><\/div>\n<p>\u305d\u306e\u5e74\u4e2d\u306b\u53d7\u3051\u53d6\u3063\u305f\u5229\u5b50\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u5229\u5b50\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7533\u544a\u3092\u8981\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25cf<\/span><span style=\"color: #006400;\">\u25cb<\/span> \u691c \u8a0e <span style=\"color: #cd853f;\">\u25cb<\/span><\/strong><strong><span style=\"color: #006400;\">\u25cf<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u5229\u5b50\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306f\u5229\u5b50\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002\u5229\u5b50\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306e\u5229\u5b50\u7b49\u306e\u53ce\u5165\u91d1\u984d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5c45\u4f4f\u8005\u304c\u56fd\u5185\u306b\u304a\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u6240\u5f97\u7a0e\u6cd5\u7b2c23\u6761\u7b2c\uff11\u9805\u306b\u898f\u5b9a\u3059\u308b\u5229\u5b50\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u533a\u5206\u3057\u300120.315\uff05\uff08\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e15.315\uff05\u3001\u4f4f\u6c11\u7a0e\uff15\uff05\uff09\u306e\u7a0e\u7387\u306b\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u3001\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5b8c\u7d50\u3057\u307e\u3059\uff08\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff09\u3002<\/p>\n<p>\u3059\u306a\u308f\u3061\u3001\u901a\u5e38\u306e\u56fd\u5185\u306e\u9280\u884c\u7b49\u306b\u9810\u3051\u5165\u308c\u3089\u308c\u305f\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7d42\u4e86\u3059\u308b\u3088\u3046\u306a\u4ed5\u7d44\u307f\u304c\u3068\u3089\u308c\u3066\u304a\u308a\u3001\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u898f\u5b9a\u306f\u3001\u300c\u56fd\u5185\u306b\u304a\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3079\u304d\u5229\u5b50\u300d\u306b\u3064\u3044\u3066\u306e\u307f\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u300c\u56fd\u5916\u306b\u304a\u3044\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u5229\u5b50\u300d\u306b\u3064\u3044\u3066\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u672c\u4ef6\u306e\u3088\u3046\u306a\u5916\u56fd\u9280\u884c\u306e\u56fd\u5916\u652f\u5e97\u306e\u53e3\u5ea7\u306b\u304a\u3044\u3066\u53d7\u3051\u308b\u9810\u91d1\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u539f\u5247\u306b\u5247\u308a\u3001\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u65e5\uff08<strong>\uff12<\/strong>\u3092\u53c2\u7167\uff09\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u5229\u5b50\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\uff08\u539f\u5247\u3068\u3057\u3066\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u5229\u5b50\u6240\u5f97\u3068\u3057\u3066\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3059\u3079\u304d\u91d1\u984d\u306f\u3001\u5916\u8ca8\u5efa\u306e\u5229\u5b50\u306e\u91d1\u984d\u3092\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u65e5\u306b\u304a\u3051\u308bTTM\u306b\u3088\u308a\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u53ce\u5165\u3059\u3079\u304d\u65e5<\/strong><\/h4>\n<p>\u5b9a\u671f\u9810\u91d1\u306e\u5229\u5b50\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u7531\u306b\u5fdc\u3058\u3001\u305d\u308c\u305e\u308c\u306b\u8a18\u8f09\u3059\u308b\u65e5\u306b\u53ce\u5165\u8a8d\u8b58\u3059\u3079\u304d\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\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:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u5951\u7d04\u306b\u3088\u308a\u5b9a\u3081\u3089\u308c\u305f\u9810\u5165\u671f\u9593\uff08\u4ee5\u4e0b\u3001\u300c\u5951\u7d04\u671f\u9593\u300d\uff09\u6e80\u4e86\u5f8c\u306b\u652f\u6255\u3092\u53d7\u3051\u308b\u5229\u5b50<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\u30a4\uff09<\/span>\u3000\u5951\u7d04\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u307e\u3067\u306e\u671f\u9593\u306b\u4fc2\u308b\u3082\u306e\uff1a\u5951\u7d04\u671f\u9593\u6e80\u4e86\u306e\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\uff08\u30ed\uff09<\/span>\u3000\u5951\u7d04\u671f\u9593\u304c\u6e80\u4e86\u3057\u305f\u5f8c\u306e\u671f\u9593\u306b\u4fc2\u308b\u3082\u306e\uff1a\u652f\u6255\u3092\u53d7\u3051\u305f\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u5951\u7d04\u671f\u9593\u306e\u6e80\u4e86\u524d\u306b\u65e2\u7d4c\u904e\u671f\u9593\u306b\u5bfe\u5fdc\u3057\u3066\u652f\u6255\u53c8\u306f\u5143\u672c\u306b\u7e70\u308a\u5165\u308c\u308b\u65e8\u306e\u7279\u7d04\u306e\u3042\u308b\u5229\u5b50<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u305d\u306e\u7279\u7d04\u306b\u3088\u308a\u652f\u6255\u3092\u53d7\u3051\u308b\u3053\u3068\u3068\u306a\u308a\u53c8\u306f\u5143\u672c\u306b\u7e70\u308a\u5165\u308c\u3089\u308c\u308b\u65e5<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5951\u7d04\u671f\u9593\u306e\u6e80\u4e86\u524d\u306b\u89e3\u7d04\u3055\u308c\u305f\u9810\u91d1\u306e\u5229\u5b50<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #4682b4;\">\u21d2<\/span>\u89e3\u7d04\u306e\u65e5<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5916\u56fd\u7a0e\u984d\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u652f\u6255\u308f\u308c\u308b\u5229\u5b50\u306b\u3064\u3044\u3066\u3001\u5916\u56fd\u306b\u304a\u3044\u3066\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u500b\u4eba\u306e\u7533\u544a\u4e0a\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u6392\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u56fd\u5916\u6240\u5f97\u306e\u8a08\u7b97\u3092\u884c\u3044\u3001\u305d\u306e\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u306e\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e00\u5b9a\u306e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\uff09\u3011<\/span><br \/>\n\u6240\u6cd5\u7b2c23\u6761\u3001\u7b2c57\u6761\u306e\uff13\u3001\u7b2c95\u6761<br \/>\n\u63aa\u6cd5\u7b2c\uff13\u6761<br \/>\n\u6240\u57fa\u901a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/05\/01.htm#a-01\" target=\"_blank\">36-2<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/11a\/01.htm\" target=\"_blank\">57\u306e3-2<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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        \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 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