{"id":125822,"date":"2017-07-20T10:16:48","date_gmt":"2017-07-20T01:16:48","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=125822"},"modified":"2021-05-21T21:03:47","modified_gmt":"2021-05-21T12:03:47","slug":"income-article-284","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-284\/","title":{"rendered":"\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300c\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5bb6\u5c4b\u2460\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u306e\u5834\u5408\uff09\u300d\uff0d\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u306e\u7bc4\u56f2\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300c\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\u300d\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5bb6\u5c4b\u2460<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\uff08\u533a\u5206\u6240\u6709\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u306e\u5834\u5408\uff09\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8b72\u6e21\u306e\u7bc4\u56f2\uff0d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5927\u4e45\u4fdd\u3000\u662d\u4f73<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #6c2c2f;\">\uff31<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n\uff38\u306f\u3001\u6628\u5e74\uff17\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7236\u89aa\u306e\u30de\u30f3\u30b7\u30e7\u30f3\uff08\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\uff09\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5f8c\u3001\u8010\u9707\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u3066\u3001\u672c\u5e7412\u6708\u306b4,300\u4e07\u5186\u3067\u58f2\u5374\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u7236\u89aa\u304c\uff11\u4eba\u3067\u4f4f\u3093\u3067\u3044\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3059\u304c\u3001\u76f8\u7d9a\u306e\u6642\u304b\u3089\u8b72\u6e21\u306e\u6642\u307e\u3067\u7a7a\u304d\u5bb6\u306e\u72b6\u614b\u3068\u306a\u3063\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\uff09\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/sozoku-akiya3-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-125824\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/06\/sozoku-akiya3-1.png\" alt=\"\" width=\"1782\" height=\"666\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/sozoku-akiya3-1.png 1782w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/sozoku-akiya3-1-300x112.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/06\/sozoku-akiya3-1-1024x382.png 1024w\" sizes=\"(max-width: 1782px) 100vw, 1782px\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\uff21<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<p>\uff38\u304c\u8b72\u6e21\u3057\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u304c\u533a\u5206\u6240\u6709\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\u25cf\u25cb\u25cf\u25cb<\/span>\u89e3\u8aac<span style=\"color: #274a78;\">\u25cb\u25cf\u25cb\u25cf<\/span><\/strong><\/h4>\n<p>\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u306e\u5bfe\u8c61\u3068\u306a\u308b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306f\u3001\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u305f\u5bb6\u5c4b\uff08\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u304c\u4e3b\u3068\u3057\u3066\u305d\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u306e\u5efa\u7bc9\u7269\u306b\u9650\u308a\u307e\u3059\uff09\u3067\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u6cd535\u2463\u3001\u63aa\u4ee423\u2465\uff09\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: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\u3055\u308c\u305f\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\uff08\u533a\u5206\u6240\u6709\u5efa\u7269\uff09\u3067\u306a\u3044\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u305d\u306e\u76f8\u7d9a\u306e\u958b\u59cb\u76f4\u524d\u306b\u304a\u3044\u3066\u305d\u306e\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u306b\u5c45\u4f4f\u3092\u3057\u3066\u3044\u305f\u8005\u304c\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u3002<\/p>\n<\/div>\n<p>\u305d\u3057\u3066\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\u306b\u3064\u3044\u3066\u7acb\u6cd5\u8005\u306f\u3001<\/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 style=\"text-indent: 15px; margin-bottom: 3px;\">\u3053\u306e\u300c\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\u300d\u3068\u306f\u3001\u4e00\u68df\u306e\u5efa\u7269\u306b\u69cb\u9020\u4e0a\u533a\u5206\u3055\u308c\u305f\u6570\u500b\u306e\u90e8\u5206\u3092\u305d\u306e\u72ec\u7acb\u3057\u305f\u90e8\u5206\u3054\u3068\u306b\u6240\u6709\u6a29\u306e\u76ee\u7684\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5efa\u7269\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u69cb\u9020\u4e0a\u533a\u5206\u3057\u3046\u308b\u5efa\u7269\u304c\u5f53\u7136\u306b\u533a\u5206\u6240\u6709\u5efa\u7269\u306b\u8a72\u5f53\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u533a\u5206\u6240\u6709\u306e\u610f\u601d\u3092\u8868\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u89e3\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u901a\u5e38\u306f\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5358\u306a\u308b\u5171\u6709\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u306f\u3053\u308c\u306b\u542b\u307e\u308c\u307e\u305b\u3093\u3002<\/p>\n<p style=\"text-indent: 15px; margin-bottom: 3px;\">\u3057\u305f\u304c\u3063\u3066\u3001\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306f\u672c\u7279\u4f8b\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>\u3068\u793a\u3057\u3066\u3044\u307e\u3059\uff08\u8ca1\u52d9\u7701HP\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/index.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2016\/explanation\/pdf\/p0151_0192.pdf#page=2\" target=\"_blank\">152\uff5e153\u9801<\/a>\uff09\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u672c\u4e8b\u4f8b\u306b\u304a\u3044\u3066\u3001\u8b72\u6e21\u3055\u308c\u305f\u30de\u30f3\u30b7\u30e7\u30f3\u304c\u533a\u5206\u6240\u6709\u5efa\u7269\u3067\u3042\u308b\u65e8\u306e\u767b\u8a18\u304c\u3055\u308c\u3066\u3044\u308b\u5efa\u7269\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<span style=\"color: #cd853f;\">\u2461<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u305a\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/710826\/sanrin\/sanjyou\/soti35\/01.htm#a-35-11\" target=\"_blank\">\u63aa\u901a35\uff0d11<\/a>\uff08\u5efa\u7269\u306e\u533a\u5206\u6240\u6709\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\uff11\u6761\u306e\u898f\u5b9a\u306b\u8a72\u5f53\u3059\u308b\u5efa\u7269\uff09\uff09\u3002<\/p>\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 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\u3053\u306e\u5834\u5408\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\uff09\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\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":[190,177,167,181,290],"tags":[160,573,641],"backnumber":[1904],"series":[876],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-15 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