{"id":108575,"date":"2016-10-27T10:18:53","date_gmt":"2016-10-27T01:18:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=108575"},"modified":"2016-10-26T15:40:59","modified_gmt":"2016-10-26T06:40:59","slug":"income-article-205","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-205\/","title":{"rendered":"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u300c\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u304a\u3051\u308b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u306e\u7701\u7565\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h2 style=\"text-align: center;\"><strong><span style=\"color: #ff6600;\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"color: #006400;\">\u4f1a\u793e\u5b9f\u52d9<\/span><\/strong><\/h2>\n<h3 style=\"text-align: center;\">\uff31\uff06\uff21<\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c21\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u304a\u3051\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u306e\u7701\u7565\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3008\uff31\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#B0C4DE;\"><\/div>\n<p>\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u304a\u3044\u3066\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u3092\u7701\u7565\u3067\u304d\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308c\u3070\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<h2 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\uff21\u3009<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#FFB6C1;\"><\/div>\n<p>\u5e73\u621028\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e<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>\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6b21\u306e\uff12\u3064\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\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:#FFFAFA;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\uff11\u3000\u4f1a\u793e\u304c\u4e00\u5b9a\u306e\u5e33\u7c3f\u3092\u5099\u3048\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff11\uff09\u3000\u4e00\u5b9a\u306e\u5e33\u7c3f\u3068\u306f\u3001\u6b21\u306e\u7533\u544a\u66f8\u3092\u3082\u3068\u306b\u4f5c\u6210\u3055\u308c\u305f\u5e33\u7c3f\u3092\u3044\u3046\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u5f93\u305f\u308b\u7d66\u4e0e\u306b\u3064\u3044\u3066\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53d7\u7d66\u8005\u306e\u6276\u990a\u89aa\u65cf\u7b49\u7533\u544a\u66f8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\uff08\uff12\uff09\u3000\u4e00\u5b9a\u306e\u5e33\u7c3f\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u30fb\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u3079\u304d\u5f93\u696d\u54e1\u3001\u914d\u5076\u8005\u3001\u89aa\u65cf\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; 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target=\"_blank\">\uff31\uff11\uff0d\uff13\uff0d\uff11\u3000\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u8f09\u3092\u4e0d\u8981\u3068\u3059\u308b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u306f\u3001\u5f93\u696d\u54e1\u7b49\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u304b\u3002<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/gensen_qa.htm#a13-2\" target=\"_blank\">\uff31\uff11\uff0d\uff13\uff0d\uff12\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u3092\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u306e\u3067\u3059\u304b\u3002<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/gensen_qa.htm#a13-3\" target=\"_blank\">\uff31\uff11\uff0d\uff13\uff0d\uff13\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3078\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u8f09\u3092\u4e0d\u8981\u3068\u3059\u308b\u305f\u3081\u306b\u5099\u3048\u308b\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u6c0f\u540d\u3068\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u4ed6\u306b\u4f55\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3002<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/gensen_qa.htm#a14\" target=\"_blank\">\uff31\uff11\uff0d\uff14\u3000\u5e73\u621028\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u5f93\u696d\u54e1\u7b49\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u5e73\u621029\u5e74\u5206\u4ee5\u964d\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u306f\u3001\u8a18\u8f09\u5185\u5bb9\u306b\u5909\u66f4\u304c\u306a\u3044\u9650\u308a\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u8f09\u3092\u7701\u7565\u3057\u3066\u3082\u3088\u3044\u3067\u3059\u304b\u3002<\/a><\/p>\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#CD5C5C;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><strong>\uff12\u3000\u4f1a\u793e\u3068\u306e\u5408\u610f\u306b\u57fa\u3065\u304d\u3001\u5f93\u696d\u54e1\u304c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u4f59\u767d\u306b\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306b\u3064\u3044\u3066\u306f\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u4f9b\u6e08\u307f\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u76f8\u9055\u306a\u3044\u300d\u65e8\u3092\u8a18\u8f09\u3057\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u78ba\u8a8d\u3057\u305f\u65e8\u3092\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8868\u793a\u3059\u308b\u30b1\u30fc\u30b9<\/strong><\/p>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-bottom: 3px;\">\u56fd\u7a0e\u5e81\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\u306b\u95a2\u3059\u308bFAQ\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8 \" href=\" http:\/\/www.nta.go.jp\/mynumberinfo\/FAQ\/gensen_qa.htm#a15-1\" target=\"_blank\">\uff31\uff11\uff0d\uff15\uff0d\uff11\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u500b\u4eba\u756a\u53f7\u6b04\u306b\u300c\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u4f9b\u6e08\u307f\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u3068\u76f8\u9055\u306a\u3044\u300d\u65e8\u306e\u8a18\u8f09\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306e\u8a18\u8f09\u306b\u4ee3\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002<\/a><\/p>\n<\/div>\n<\/div>\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;-moz-border-radius: 10px; border-radius: 10px;\">\n\t\t<p>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u4f1a\u793e\u5b9f\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u9694\u9031\u3067\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        \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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