{"id":137122,"date":"2017-11-09T10:19:33","date_gmt":"2017-11-09T01:19:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=137122"},"modified":"2018-04-09T17:59:50","modified_gmt":"2018-04-09T08:59:50","slug":"income-article-308","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-308\/","title":{"rendered":"\u3008\u5e73\u621029\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u300e\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300f\u3092\u53d7\u3051\u53d6\u308b\u969b\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u3008\u5e73\u621029\u5e74\u5206\u3009<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044<\/strong><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u300e\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300f\u3092\u53d7\u3051\u53d6\u308b\u969b\u306e\u7559\u610f\u70b9\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<p>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u914d\u5076\u8005\u63a7\u9664\u5236\u5ea6\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u5e73\u621030\u5e74\u5206\u306e\u6240\u5f97\u7a0e\uff08\u4f4f\u6c11\u7a0e\u306f\u5e73\u621031\u5e74\u5206\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u672c\u6539\u6b63\u306b\u4f34\u3044\u3001\u5e73\u621030\u5e74\u5206\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u4ee5\u4e0b\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u3044\u3046\uff09\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u5e73\u621029\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3010\u7b2c\uff12\u56de\u3011\u306f\u3001\u672c\u6539\u6b63\u306e\u6982\u8981\u3068\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/h30_01.pdf\" target=\"_blank\">\u5e73\u621030\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<br \/>\n<span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/h29_01.pdf\" target=\"_blank\">\u5e73\u621029\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d<\/span><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u672c\u6539\u6b63\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u6b21\u306e\uff13\u70b9\u3067\u3042\u308b\u3002<\/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=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u63a7\u9664\u984d\u304c38\u4e07\u5186\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u5236\u9650\u306e\u5f15\u4e0a\u3052<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #666699;\">\u914d\u5076\u8005\u306e\u6240\u5f97\u5236\u9650<\/span><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u6539\u6b63\u524d\uff09<\/span>\u5408\u8a08\u6240\u5f97\u91d1\u984d38\u4e07\u5186\u4ee5\u4e0b<span style=\"font-size: 12px;\">\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u3001\u7d66\u4e0e\u53ce\u5165103\u4e07\u5186\u4ee5\u4e0b\uff09<\/span><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\uff08\u6539\u6b63\u5f8c\uff09<\/span>\u5408\u8a08\u6240\u5f97\u91d1\u984d85\u4e07\u5186\u4ee5\u4e0b<span style=\"font-size: 12px;\">\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u3001\u7d66\u4e0e\u53ce\u5165150\u4e07\u5186\u4ee5\u4e0b\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u914d\u5076\u8005\u63a7\u9664\u306e\u9069\u7528\u306b\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u5236\u9650\u3092\u8a2d\u5b9a<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #666699;\">\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u5236\u9650<\/span><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u6539\u6b63\u524d\uff09<\/span>\u6240\u5f97\u5236\u9650\u306a\u3057<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\uff08\u6539\u6b63\u5f8c\uff09<\/span>\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b<span style=\"font-size: 12px;\">\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u3001\u7d66\u4e0e\u53ce\u51651,220\u4e07\u5186\u4ee5\u4e0b\uff09<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u6240\u5f97\u306b\u5fdc\u3058\u3066\u63a7\u9664\u984d\u304c\u9013\u6e1b\u3059\u308b\u4ed5\u7d44\u307f\u306e\u5c0e\u5165<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #666699;\">\u914d\u5076\u8005\u63a7\u9664\u984d<\/span><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u6539\u6b63\u524d\uff09<\/span>\u4e00\u5f8b38\u4e07\u5186<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 20px;\"><span style=\"color: #cd5c5c;\">\uff08\u6539\u6b63\u5f8c\uff09<\/span>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\uff13\u6bb5\u968e\u3067\u6e1b\u5c11<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 2px; padding: 0px; color: #666699;\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d<\/span><\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\uff08\u6539\u6b63\u524d\uff09<\/span>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u63a7\u9664\u984d<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\uff08\u6539\u6b63\u5f8c\uff09<\/span>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c\u540c\u984d\u3067\u3082\u63a7\u9664\u984d\u306f\uff13\u6bb5\u968e\u3067\u6e1b\u5c11<\/p>\n<\/div>\n<p>\u6539\u6b63\u5f8c\u306e\u914d\u5076\u8005\u63a7\u9664\u984d\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\u3002<\/p>\n<p><strong>\u3008\u6539\u6b63\u5f8c\u306e\u914d\u5076\u8005\u63a7\u9664\u984d\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u4e00\u89a7\u8868\u3009<\/strong><br \/>\n<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:\/\/www.nta.go.jp\/gensen\/haigusya\/pdf\/01.pdf#page=2\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137126\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-1.png\" alt=\"\" width=\"1340\" height=\"1312\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-1.png 1340w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-1-300x293.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-1-1024x1002.png 1024w\" sizes=\"(max-width: 1340px) 100vw, 1340px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5c45\u4f4f\u8005\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -10px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/haigusya\/pdf\/01.pdf#page=2\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff12\u3011\u3000\u5e73\u621030\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u8a18\u8f09\u5185\u5bb9\u306e\u5909\u66f4\u7b87\u6240<\/strong><\/h4>\n<p>\u5e73\u621030\u5e74\uff11\u6708\u4ee5\u5f8c\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u53c8\u306f\u8cde\u4e0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u53cd\u6620\u3059\u308b\u914d\u5076\u8005\u306f\u3001\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/span>\u3068\u306a\u308b\uff08\u6240\u6cd5185\u2460\u4e00\u3001186\u2460\u4e00\u30a4\u3001187\uff09\u3002<\/p>\n<p>\u3053\u308c\u306b\u4f34\u3044\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u3082\u300c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u304b\u3089\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u53ca\u3073\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u306b\u5909\u66f4\u3055\u308c\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137128\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-2.png\" alt=\"\" width=\"1153\" height=\"345\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-2.png 1153w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-2-300x89.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-2-1024x306.png 1024w\" sizes=\"(max-width: 1153px) 100vw, 1153px\" \/><\/a><\/p>\n<p><strong>\u3008\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u3009<\/strong><br \/>\n<span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/H29nencho2-3-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137129\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/H29nencho2-3-2.png\" alt=\"\" width=\"2525\" height=\"1806\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/strong><\/h4>\n<p>\u300c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u53ca\u3073\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u300d\u3068\u306f\u3001\u6b21\u306e\u914d\u5076\u8005\u3092\u3044\u3046\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005<\/strong><span style=\"font-size: 12px;\">\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\u306e\u56db\uff09<\/span><br \/>\n\uff08\u63a7\u9664\u984d\uff08\u914d\u5076\u8005\u63a7\u9664\u984d\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\uff09\u304c38\u4e07\u5186\u3068\u306a\u308b\u914d\u5076\u8005\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u5b9a\u7fa9\u300b<\/strong><\/span><br \/>\n\u7d0d\u7a0e\u8005\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d900\u4e07\u5186\u4ee5\u4e0b\u306b\u9650\u308b\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba<\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d0d\u7a0e\u8005\u672c\u4eba\uff1a\u5408\u8a08\u6240\u5f97\u91d1\u984d \u2266 900\u4e07\u5186<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u914d\u5076\u8005\uff1a\u5408\u8a08\u6240\u5f97\u91d1\u984d \u2266 85\u4e07\u5186<\/p>\n<\/div>\n<\/div>\n<div style=\"padding: 10px; border: 3px solid #666699; background-color: #ffffff; border-radius: 10px; margin-bottom: 10px;\">\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005<\/strong><span style=\"font-size: 12px;\">\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\uff09<\/span><br \/>\n\uff08\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u5b9a\u7fa9\u300b<\/strong><\/span><br \/>\n\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3067\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\uff08\u6539\u6b63\u524d\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\uff09<\/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:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u7d0d\u7a0e\u8005\u672c\u4eba\uff1a\u6240\u5f97\u5236\u9650\u306a\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u914d\u5076\u8005\uff1a\u5408\u8a08\u6240\u5f97\u91d1\u984d \u2266 38\u4e07\u5186<\/p>\n<\/div>\n<\/div>\n<p style=\"margin-top: 20px;\">\u6539\u6b63\u524d\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306f\u5b9a\u7fa9\u304c\u7570\u306a\u308b\u3002\u3088\u3063\u3066\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\uff21\u6b04\u306b\u8a18\u8f09\u3055\u308c\u308b\u914d\u5076\u8005\u306e\u7bc4\u56f2\u3082\u3001\u5e73\u621029\u5e74\u5206\u3068\u5e73\u621030\u5e74\u5206\u3067\u306f\u7570\u306a\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306f\u6539\u6b63\u524d\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\uff23\u6b04\u306b\u8a18\u8f09\u3055\u308c\u308b\u914d\u5076\u8005\u306e\u7bc4\u56f2\u306f\u5b9f\u8cea\u7684\u306b\u5909\u308f\u3063\u3066\u3044\u306a\u3044\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\uff21\u6b04\u306b\u8a18\u8f09\u3055\u308c\u308b\u914d\u5076\u8005\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\uff21\u6b04\u306b\u8a18\u8f09\u3055\u308c\u308b\u914d\u5076\u8005\u306e\u7bc4\u56f2\u3092\u5e73\u621029\u5e74\u5206\u3068\u5e73\u621030\u5e74\u5206\u3067\u6bd4\u8f03\u3059\u308b\u3068\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/H29nencho2-4-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137131\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/11\/H29nencho2-4-2.png\" alt=\"\t\u5e73\u621029\u5e74\u5206\t\u5e73\u621030\u5e74\u5206 \u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d \u226638\u4e07\u5186\t\u8a18\u8f09\u5bfe\u8c61\t\u8a18\u8f09\u5bfe\u8c61 (\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u8d85\u306e\u5834\u5408\u306f\u8a18\u8f09\u5bfe\u8c61\u5916) 38\u4e07\u5186\uff1c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u226685\u4e07\u5186\t\u8a18\u8f09\u5bfe\u8c61\u5916\t 85\u4e07\u5186\uff1c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\t\t\u8a18\u8f09\u5bfe\u8c61\u5916\" width=\"1070\" height=\"316\" \/><\/a><\/p>\n<p>\u4ee5\u4e0a\u3088\u308a\u3001\u5e73\u621030\u5e74\u5206\u306e\uff21\u6b04\u306b\u8a18\u8f09\u3059\u308b\u914d\u5076\u8005\u306f\u3001\u300c\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3068\u300c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u306e\uff12\u6bb5\u968e\u3067\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-137130\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-5.png\" alt=\"\" width=\"500\" height=\"409\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-5.png 858w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-5-300x245.png 300w\" sizes=\"(max-width: 500px) 100vw, 500px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u306f\u3001\u5e73\u621030\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u304c\u516c\u958b\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3055\u308c\u305f\u3044\u3002<\/p>\n<p><strong>\u3008\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4f8b\u3009<\/strong><br \/>\n<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=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h30_01.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137132\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-6.png\" alt=\"\" width=\"2252\" height=\"1590\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-6.png 2252w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-6-300x211.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-6-1024x722.png 1024w\" sizes=\"(max-width: 2252px) 100vw, 2252px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/kisairei_h30_01.pdf\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c85\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b\u306b\u3042\u308b\u5834\u5408\u306b\u3082\u3001\u914d\u5076\u8005\u63a7\u9664\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\uff08\uff13\uff09<\/strong>\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u3092\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6570\u306b\u542b\u3081\u308b\u306e\u306f\u3001\u914d\u5076\u8005\u304c\u6e90\u6cc9\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304b\u3001\u969c\u5bb3\u8005\u3067\u3042\u308a\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u3067\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c900\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u8003\u616e\u3055\u308c\u306a\u3044\uff08\u969c\u5bb3\u8005\u63a7\u9664\u306f\u8003\u616e\u3055\u308c\u308b\uff09\u3002<\/p>\n<p>\u5e73\u621030\u5e74\u4ee5\u5f8c\u3001\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u969b\u3057\u300c<span style=\"color: #b22222;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/span>\uff08\u4ee5\u4e0b\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u3044\u3046\uff09\u300d\u3092\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u8003\u616e\u3055\u308c\u306a\u304b\u3063\u305f\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u3001\u3053\u306e\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5e73\u621030\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u9069\u7528\u3092\u53d7\u3051\u308b<\/span>\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5190\u4e8c\u30cb\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u69d8\u5f0f\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u672c\u7a3f\u57f7\u7b46\u73fe\u5728\u306f\u300c\u672a\u5b9a\u7a3f\u7248\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u4e0b\u8a18\u306e\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u5e73\u621029\u5e7412\u6708\u9803\u306b\u78ba\u5b9a\u7248\u304c\u63b2\u8f09\u4e88\u5b9a\u3068\u306e\u3053\u3068\uff09\u3002<span style=\"color: #ff0000;\">\u203b\u8ad6\u672b\u306e\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\u3015\u3092\u53c2\u7167<\/span><\/p>\n<p><strong>\u3008\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\uff08\u672a\u5b9a\u7a3f\u7248\uff09\u3009<\/strong><br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-137127\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-7.png\" alt=\"\" width=\"2381\" height=\"1718\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-7.png 2381w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-7-300x216.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2017\/10\/H29nencho2-7-1024x738.png 1024w\" sizes=\"(max-width: 2381px) 100vw, 2381px\" \/><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3088\u308a<\/span><\/p>\n<p>\u4eca\u56de\u89e3\u8aac\u3057\u305f\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u4e0b\u8a18\u30da\u30fc\u30b8\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/haigusya\/index.htm\" target=\"_blank\">\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #ff9900;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u9023\u8f09\u6700\u7d42\u56de\u3068\u306a\u308b\u3010\u7b2c\uff13\u56de\u3011\u306f\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u6539\u6b63\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u7b49\u306e\u6cd5\u5f8b\uff08\u5e73\u621029\u5e74\u6cd5\u5f8b\u7b2c\uff14\u53f7\uff09<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff19\u2460\u4e94\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff19\u6761\uff11\u9805\uff15\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u7de8\u96c6\u90e8\u8ffd\u8a18\uff1a2017\/11\/30\u3015<\/span><br \/>\n2017\u5e7411\u670830\u65e5\u4ed8\u3051\u3067\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/haigusya\/index.htm\" target=\"_blank\">\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u300c\u5e73\u621030\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u7b49\u306e\u78ba\u5b9a\u69d8\u5f0f\u304c\u516c\u8868\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2017\/01.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/mokuji.htm\" target=\"_blank\">\u5e73\u621029\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\u5404\u7a2e\u69d8\u5f0f<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/leaflet2017.pdf\" target=\"_blank\">\u5e73\u621029\u5e74\u7248\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u5e74\u672b\u8abf\u6574\uff08\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\uff09<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\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><span id=\"no1\">\u3000\u3000<\/span><\/p>\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>\u5e73\u621029\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u914d\u5076\u8005\u63a7\u9664\u5236\u5ea6\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u5e73\u621030\u5e74\u5206\u306e\u6240\u5f97\u7a0e\uff08\u4f4f\u6c11\u7a0e\u306f\u5e73\u621031\u5e74\u5206\uff09\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002<br \/>\n\u672c\u6539\u6b63\u306b\u4f34\u3044\u3001\u5e73\u621030\u5e74\u5206\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\uff08\u4ee5\u4e0b\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3068\u3044\u3046\u3002\uff09\u300d\u306e\u8a18\u8f09\u5185\u5bb9\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002<br \/>\n\u5e73\u621030\u5e74\u5206\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306f\u3001\u5e73\u621029\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u3053\u3067\u3010\u7b2c\uff12\u56de\u3011\u306f\u3001\u672c\u6539\u6b63\u306e\u6982\u8981\u3068\u3001\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u5909\u66f4\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n","protected":false},"author":10505,"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":[320,568,465,569,605],"backnumber":[1919],"series":[1019],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 06:52:30","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137122"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=137122"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/137122\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=137122"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=137122"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=137122"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=137122"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=137122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}