{"id":134753,"date":"2017-11-30T10:14:08","date_gmt":"2017-11-30T01:14:08","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=134753"},"modified":"2018-07-09T08:54:17","modified_gmt":"2018-07-08T23:54:17","slug":"income-article-317","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-317\/","title":{"rendered":"\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8\u3014\u7a0e\u52d9\u9762\uff08\u6240\u5f97\u7a0e\uff09\u306e\uff31\uff06\uff21\u3015\u3000\u3010\uff31\uff12\u3011\u300c\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p><del>\u203b\u3053\u306e\u9023\u8f09\u306f\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u306b\u3054\u767b\u9332\u3044\u305f\u3060\u304f\u3068\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/del><br \/>\n\u203b\u672c\u9023\u8f09\u306f\u5f53\u9762\u306e\u9593\u3001\u975e\u4f1a\u54e1\u306e\u65b9\u3067\u3082\u30ed\u30b0\u30a4\u30f3\u306a\u3057\u3067\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><strong>\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3014\u7a0e\u52d9\u9762\uff08\u6240\u5f97\u7a0e\uff09\u306e\uff31\uff06\uff21\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff12\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\uff31\u3009<\/strong><\/span><\/h3>\n<p>\u672c\u5e74\uff08\u00d72\u5e74\uff09\uff11\u6708\u306b\u767a\u751f\u3057\u305f\u5730\u9707\u306b\u3088\u3063\u3066\u81ea\u5b85\u304c\u5168\u58ca\u3059\u308b\u88ab\u5bb3\u3092\u53d7\u3051\u3001\u00d72\u5e74\uff12\u6708\u672b\u306b\u88ab\u707d\u5730\u304b\u3089\u96e2\u308c\u305f\u5730\u57df\u306b\u8ee2\u5c45\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u4ed6\u306b\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u3057\u3066\u3044\u308b\u304c\u3001\u00d71\u5e74\u5206\u306b\u3064\u3044\u3066\u306f\u5fc5\u8981\u306a\u8cc7\u6599\u3092\u76f4\u3061\u306b\u305d\u308d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u3001\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u72b6\u6cc1\u3067\u3042\u308b\u3002<\/p>\n<p>\u73fe\u5728\u4f4f\u3093\u3067\u3044\u308b\u5730\u57df\u306f\u3001\u5730\u57df\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u306a\u3044\u306e\u3067\u3001\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u3002\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304c\u5fc5\u8981\u304b\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"padding: 10px; border: 3px solid #D3D3D3; background-color: #f5f5f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #6495ed;\"><strong>\u3008\uff21\u3009<\/strong><\/span><\/h3>\n<p>\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8ee2\u5c45\u5f8c\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3053\u306e\u7533\u8acb\u66f8\u306f\u3001\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u7533\u8acb\u66f8\u304c\u63d0\u51fa\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306e\u671f\u65e5\u3092\u6307\u5b9a\u3057\u3066\u7533\u544a\u7b49\u306e\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #008080;\"><strong>\u25c6 <span style=\"color: #33cccc;\">\u25c6 <\/span><\/strong><\/span><strong>\u89e3 \u8aac<\/strong><span style=\"color: #008080;\"><strong><span style=\"color: #33cccc;\"> \u25c6<\/span> \u25c6<\/strong><\/span><\/h4>\n<p>\u7d0d\u7a0e\u5730\u304c\u5730\u57df\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u306e\u5bfe\u8c61\u306b\u306a\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u88ab\u707d\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u671f\u9650\u307e\u3067\u306b\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u3084\u7d0d\u4ed8\u7b49\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u304b\u3089\u500b\u5225\u306b\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u6cd511\u3001\u901a\u4ee4\uff13\u2461\uff09\u3002<\/p>\n<p>\u500b\u5225\u306b\u627f\u8a8d\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u6240\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\uff08\u901a\u4ee4\uff13\u2462\uff09\u3002<\/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<p style=\"text-align: center;\"><strong>\u3008\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u3009<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u7533\u8acb\u66f8\u540d\uff1a\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u63d0 \u51fa \u5148\uff1a\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u63d0\u51fa\u671f\u9650\uff1a\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089<span style=\"border-bottom: solid 1px #B22222;\">\u76f8\u5f53\u306e\u671f\u9593\u5185<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 90px;\"><span style=\"color: #b22222;\">\u27a1<\/span>\u539f\u5247\u3068\u3057\u3066\uff11\u30f6\u6708\u4ee5\u5185<\/p>\n<\/div>\n<p>\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3057\u305f\u65e5\uff08\u707d\u5bb3\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\uff09\u307e\u3067\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u3002<\/p>\n<p style=\"text-align: center; margin-bottom: 3px;\"><strong>\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u3010\u8a18\u8f09\u4f8b\u3011<\/strong><\/p>\n<p><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=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/09\/hisai-client-sqa2-1-2.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-134758\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/09\/hisai-client-sqa2-1-2.png\" alt=\"\" width=\"1041\" height=\"1537\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; 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