{"id":13612,"date":"2013-04-25T10:18:25","date_gmt":"2013-04-25T01:18:25","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=13612"},"modified":"2014-02-06T11:00:41","modified_gmt":"2014-02-06T02:00:41","slug":"corporation-article-50","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-50\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u55b6\u696d\u6d3b\u52d5\u3068\u7a0e\u91d1\u300d\u2015\u4ea4\u969b\u8cbb\u306e\u7a0e\u52d9\u2015"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u55b6\u696d\u6d3b\u52d5\u3068\u7a0e\u91d1\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\u2500\u4ea4\u969b\u8cbb\u306e\u7a0e\u52d9\u2500<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u5f53\u793e\u306f\u3001\u55b6\u696d\u90e8\u9580\u306e\u58eb\u6c17\u9ad8\u63da\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u6210\u7e3e\u512a\u79c0\u306a\u7279\u5b9a\u306e\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6170\u52b4\u4f1a\u3092\u56db\u534a\u671f\u6bce\u306b\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6170\u52b4\u4f1a\u306b\u304b\u304b\u308b\u98f2\u98df\u8cbb\u306f\uff11\u4eba\u5f53\u305f\u308a4,500\u5186\u30685,000\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u3001\u4f1a\u8a08\u4e0a\u306f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8cbb\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u4e00\u822c\u7684\u306b\u306f\u3001<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306e\u652f\u51fa\u306e\u76f8\u624b\u65b9\u3068\u3044\u3046\u3068\u3001\u793e\u5916\u306e\u5f97\u610f\u5148\u3084\u4ed5\u5165\u5148\u304c\u601d\u3044\u6d6e\u304b\u3073\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306e<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306b\u304a\u3051\u308b\u652f\u51fa\u306e\u76f8\u624b\u65b9\u306f\u7bc4\u56f2\u304c\u3088\u308a\u5e83\u304f\u306a\u308a\u3001\u5f97\u610f\u5148\u7b49\u306e\u76f4\u63a5\u7684\u306a\u53d6\u5f15\u5148\u306f\u3082\u3068\u3088\u308a\u3001\u9593\u63a5\u7684\u306a\u53d6\u5f15\u5148\u3084\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u3001\u5f79\u54e1\u3001\u682a\u4e3b\u7b49\u3082\u305d\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6170\u52b4\u4f1a\u306e\u8cbb\u7528\u306f\u3001\u55b6\u696d\u90e8\u9580\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u601d\u3048\u3070\u5b89\u3044\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7279\u5225\u306e\u7406\u7531\u3067\u7279\u5b9a\u306e\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u3066\u63a5\u5f85\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u5168\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u3066\u884c\u308f\u308c\u308b\u6170\u52b4\u4f1a\u7b49\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u8cbb\u7528\u306f\u7a0e\u52d9\u4e0a\u306e<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u652f\u51fa\u306e\u76f8\u624b\u65b9\u304c\u5f93\u696d\u54e1\u3067\u3042\u308b\u3001\u3044\u308f\u3086\u308b\u300c\u793e\u5185\u4ea4\u969b\u8cbb\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\uff11\u4eba\u5f53\u305f\u308a\u306e\u652f\u51fa\u984d\u304c5,000\u5186\u4ee5\u4e0b\u306e\u3082\u306e\u3067\u3042\u3063\u3066\u3082\u3001<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306e\u7bc4\u56f2\u304b\u3089\u9664\u5916\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u4ea4\u969b\u8cbb\u8ab2\u7a0e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u305f\u8da3\u65e8<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u306f\u3001\u305d\u306e\u652f\u51fa\u304c\u4e8b\u696d\u9042\u884c\u4e0a\u5fc5\u8981\u4e0d\u53ef\u6b20\u306a\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u4f7f\u9014\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u9650\u308a\u3001\u4f01\u696d\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u4e0a\u306f\u3001\u5197\u8cbb\u7684\u652f\u51fa\u306e\u6291\u5236\u3092\u56f3\u308b\u3068\u3044\u3046\u653f\u7b56\u4e0a\u306e\u76ee\u7684\u304b\u3089\u3001\u6cd5\u4eba\u304c\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u3092\u539f\u5247\u3068\u3057\u3066\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u306a\u3044\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u4ea4\u969b\u8cbb\u7b49\u3068\u3055\u308c\u308b\u8cbb\u7528<\/strong><\/h4>\n<p>\u7a0e\u52d9\u4e0a\u306e<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306e\u7bc4\u56f2\u306f\u3001\u300c\u7b49\u300d\u304c\u4ed8\u304f\u3068\u304a\u308a\u793e\u4f1a\u901a\u5ff5\u4e0a\u306e\u6982\u5ff5\u3068\u306f\u5c11\u3057\u7570\u306a\u3063\u3066\u304a\u308a\u3001\u300e\u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u3001\u6a5f\u5bc6\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3001\u6cd5\u4eba\u304c\u3001\u305d\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u300f\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u6cd561\u306e4\u2462\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-13613\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-1.png\" alt=\"\" width=\"650\" height=\"235\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-1.png 737w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-1-300x108.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u4ea4\u969b\u8cbb\u7b49\u304b\u3089\u9664\u304b\u308c\u308b\u3082\u306e<\/strong><\/h4>\n<p>\u5f62\u5f0f\u7684\u306b\u306f\u7a0e\u52d9\u4e0a\u306e<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u306b\u8a72\u5f53\u3059\u308b\u8cbb\u7528\u3067\u3042\u3063\u3066\u3082\u3001\u640d\u91d1\u4e0d\u7b97\u5165\u306e\u5bfe\u8c61\u3068\u306a\u308b<strong>\u4ea4\u969b\u8cbb\u7b49<\/strong>\u304b\u3089\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8cbb\u7528\u306f\u9664\u304b\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff11\uff09\u3000\u58f2\u4e0a\u5272\u623b\u3057<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5f97\u610f\u5148\u3067\u3042\u308b\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u3001\u58f2\u4e0a\u9ad8\u3082\u3057\u304f\u306f\u58f2\u639b\u91d1\u306e\u56de\u53ce\u9ad8\u7b49\u306b\u6bd4\u4f8b\u3057\u3066\u652f\u51fa\u3059\u308b\u91d1\u92ad\u3001\u4e8b\u696d\u7528\u8cc7\u7523\u3001\u8cfc\u5165\u5358\u4fa1\u304c\u6982\u306d3,000\u5186\u4ee5\u4e0b\u306e\u5c11\u984d\u7269\u54c1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09\uff0d3\u30014<\/a>\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff12\uff09\u3000\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u4e00\u822c\u6d88\u8cbb\u8005\u3092\u62bd\u9078\u306b\u3088\u308a\u65c5\u884c\u306b\u62db\u5f85\u3059\u308b\u8cbb\u7528\u7b49\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u5bfe\u3057\u3066\u5ba3\u4f1d\u7684\u52b9\u679c\u3092\u610f\u56f3\u3068\u3059\u308b\u8cbb\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-9<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u30ab\u30ec\u30f3\u30c0\u30fc\u3001\u624b\u5e33\u7b49\u306e\u7269\u54c1\u3092\u8d08\u4e0e\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528\uff08\u63aa\u6cd561\u306e4\u2462\u4e09\u3001\u63aa\u4ee437\u306e5\u2461\u4e00\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff13\uff09\u3000\u798f\u5229\u539a\u751f\u8cbb<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5f93\u696d\u54e1\u7b49\u306e\u6170\u5b89\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u884c\u4e8b\u3001\u6170\u5b89\u65c5\u884c\u7b49\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528\uff08\u63aa\u6cd561\u306e4\u2462\u4e00\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5275\u7acb\u8a18\u5ff5\u65e5\u7b49\u306e\u6cd5\u4eba\u306e\u884c\u4e8b\u306b\u969b\u3057\u3066\u3001\u5f93\u696d\u54e1\u306b\u6982\u306d\u4e00\u5f8b\u306b\u3001\u793e\u5185\u306b\u304a\u3044\u3066\u63d0\u4f9b\u3055\u308c\u308b\u901a\u5e38\u306e\u98f2\u98df\u8cbb\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-10<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5f93\u696d\u54e1\u53c8\u306f\u305d\u306e\u89aa\u65cf\u7b49\u306e\u304a\u795d\u3044\u3084\u3054\u4e0d\u5e78\u7b49\u306b\u969b\u3057\u3066\u3001\u4e00\u5b9a\u306e\u57fa\u6e96\u306b\u5f93\u3063\u3066\u652f\u7d66\u3055\u308c\u308b\u7d50\u5a5a\u795d\u3001\u51fa\u7523\u795d\u3001\u9999\u5178\u3001\u75c5\u6c17\u898b\u821e\u3044\u7b49\u306e\u91d1\u54c1\u306b\u8981\u3059\u308b\u8cbb\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-10<\/a>\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff14\uff09\u3000\u7d66\u4e0e\u7b49<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u6b8b\u696d\u3057\u305f\u5f93\u696d\u54e1\u306b\u652f\u7d66\u3055\u308c\u308b\u591c\u98df\u7b49\u306e\u8cbb\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-12<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u81ea\u793e\u306e\u88fd\u54c1\u7b49\u3092\u539f\u4fa1\u4ee5\u4e0b\u3067\u5f93\u696d\u54e1\u7b49\u306b\u793e\u5185\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u88dc\u52a9\u8cbb\u7528\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-12<\/a>\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u63a5\u5f85\u8cbb\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u540d\u7fa9\u3067\u91d1\u92ad\u3092\u652f\u7d66\u3057\u305f\u3082\u306e\u306e\u3046\u3061\u3001\u7cbe\u7b97\u304c\u884c\u308f\u308c\u306a\u3044\u304b\u53c8\u306f\u6cd5\u4eba\u306e\u696d\u52d9\u306e\u305f\u3081\u306b\u4f7f\u7528\u3057\u305f\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u3082\u306e\u3067\u3001\u3044\u308f\u3086\u308b\u300c\u6e21\u5207\u308a\u4ea4\u969b\u8cbb\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-12<\/a>\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff15\uff09\u3000\u4f1a\u8b70\u8cbb<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u5f97\u610f\u5148\u7b49\u306e\u4e8b\u696d\u95a2\u4fc2\u8005\u3068\u306e\u5546\u8ac7\u3001\u6253\u5408\u305b\u7b49\u3092\u542b\u3080\u4f1a\u8b70\u306b\u969b\u3057\u3066\u3001\u793e\u5185\u53c8\u306f\u901a\u5e38\u4f1a\u8b70\u3092\u884c\u3046\u5834\u6240\u306b\u304a\u3044\u3066\u3001\u901a\u5e38\u306e\u663c\u98df\u7a0b\u5ea6\u306e\u98f2\u98df\u7269\u7b49\u3092\u63d0\u4f9b\u3059\u308b\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528\uff08\u63aa\u6cd561\u306e4\u2462\u4e09\u3001\u63aa\u4ee437\u306e5\u2461\u4e8c\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/08\/08_61_4a.htm\" target=\"_blank\">\u63aa\u901a61\u306e4\uff081\uff09-21<\/a>\uff09<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #3366ff;\">\uff08\uff16\uff09\u30005,000\u5186\u4ee5\u4e0b\u306e\u98f2\u98df\u8cbb<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u25cf\u6cd5\u4eba\u306e\u5f79\u54e1\u3001\u5f93\u696d\u54e1\u3001\u305d\u306e\u89aa\u65cf\u7b49\u306b\u5bfe\u3059\u308b\u793e\u5185\u4ea4\u969b\u8cbb\u3092\u9664\u304f\u3001\uff11\u4eba\u5f53\u305f\u308a5,000\u5186\u4ee5\u4e0b\u306e\u98f2\u98df\u8cbb\uff08\u63aa\u6cd561\u306e4\u2462\u4e8c\u3001\u63aa\u4ee437\u306e5\u2460\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:dotted;border-bottom-width:1px;border-color:#4169E1;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u898f\u5b9a\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u63aa\u6cd561\u306e4\u2463\u3001\u63aa\u898f21\u306e18\u306e4\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2460\u3000\u98f2\u98df\u7b49\u306e\u3042\u3063\u305f\u5e74\u6708\u65e5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2461\u3000\u98f2\u98df\u7b49\u306b\u53c2\u52a0\u3057\u305f\u5f97\u610f\u5148\u7b49\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u305d\u306e\u95a2\u4fc2<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2462\u3000\u98f2\u98df\u7b49\u306b\u53c2\u52a0\u3057\u305f\u8005\u306e\u6570<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2463\u3000\u305d\u306e\u8cbb\u7528\u306e\u91d1\u984d\u4e26\u3073\u306b\u98f2\u98df\u5e97\u7b49\u306e\u540d\u79f0\u53ca\u3073\u6240\u5728\u5730<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\">\u2464\u3000\u305d\u306e\u4ed6\u53c2\u8003\u3068\u306a\u308b\u3079\u304d\u4e8b\u9805<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<p>\u6cd5\u4eba\u304c\u652f\u51fa\u3059\u308b\u4ea4\u969b\u8cbb\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u5168\u984d\u304c\u640d\u91d1\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u984d\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5e73\u621018\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304b\u304b\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u6539\u6b63\u524d\u63aa\u6cd561\u306e4\u2460\u300168\u306e66\u2460\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-14019\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-2.png\" alt=\"\" width=\"650\" height=\"183\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-2.png 810w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-2-300x84.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\">\u203b\u3000\u671f\u672b\u306e\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u5e73\u621022\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3088\u308a\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u306e\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u306b\u3042\u308b\u4e2d\u5c0f\u6cd5\u4eba\u306f\u3001\u5168\u984d\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u306f\u3001\u8cc7\u672c\u91d1\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306b\u304a\u3051\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u304c\u73fe\u884c\u306e600\u4e07\u5186\u304b\u3089800\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u73fe\u884c10\uff05\u306e\u5b9a\u984d\u63a7\u9664\u9650\u5ea6\u984d\u307e\u3067\u306e\u91d1\u984d\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u63aa\u7f6e\u304c\u5ec3\u6b62\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5e73\u621025\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621026\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304b\u304b\u308b\u4ea4\u969b\u8cbb\u7b49\u306e\u640d\u91d1\u4e0d\u7b97\u5165\u984d\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\uff08\u6539\u6b63\u5f8c\u63aa\u6cd561\u306e4\u2460\u300168\u306e66\u2460\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-14020\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-3.png\" alt=\"\" width=\"650\" height=\"182\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-3.png 810w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/04\/basic-tax1-3-300x84.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><span style=\"font-size: 12px;\">\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u6cd5\u6cd534\u2460\u4e09\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd534\u67611\u98053\u53f7<\/span><\/div><\/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;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\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 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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u5f53\u793e\u306f\u3001\u55b6\u696d\u90e8\u9580\u306e\u58eb\u6c17\u9ad8\u63da\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u6210\u7e3e\u512a\u79c0\u306a\u7279\u5b9a\u306e\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u305f\u6170\u52b4\u4f1a\u3092\u56db\u534a\u671f\u6bce\u306b\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u6170\u52b4\u4f1a\u306b\u304b\u304b\u308b\u98f2\u98df\u8cbb\u306f\uff11\u4eba\u5f53\u305f\u308a4,500\u5186\u30685,000\u5186\u4ee5\u4e0b\u306a\u306e\u3067\u3001\u4f1a\u8a08\u4e0a\u306f\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u306e\u8cbb\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u6559\u3048\u3066\u304f\u3060\u3055\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":[186,177,167,181,290],"tags":[343],"backnumber":[1691],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-07 11:29:16","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/13612"}],"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=13612"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/13612\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=13612"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=13612"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=13612"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=13612"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=13612"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}