{"id":143730,"date":"2018-02-22T10:17:02","date_gmt":"2018-02-22T01:17:02","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=143730"},"modified":"2018-04-04T18:04:11","modified_gmt":"2018-04-04T09:04:11","slug":"income-article-338","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-338\/","title":{"rendered":"\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c14\u56de\u3011\u300c\uff30\uff25\u304c\u3042\u308b\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u514d\u9664\u5236\u5ea6\u306f\u4e8b\u696d\u7684\u898f\u6a21\u306b\u6e80\u305f\u306a\u3044\u4e0d\u52d5\u7523\u6240\u5f97\u3067\u3082\u5229\u7528\u3067\u304d\u308b\u306e\u304b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56fd\u5916\u8ca1\u7523<\/span>\u30fb<span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u975e\u5c45\u4f4f\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u514d\u9664\u5236\u5ea6<\/strong><\/h4>\n<p>\u975e\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u5c45\u4f4f\u8005\u306e\u6240\u5f97\u3068\u6bd4\u8f03\u3059\u308b\u3068\u5bfe\u8c61\u304c\u5e83\u304f\u306a\u3063\u3066\u3044\u308b\u3002\u3053\u308c\u306f\u3001<span style=\"border-bottom: solid 1px 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0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u300c\u4e8b\u696d\u300d\u3068\u306f\u3001\u81ea\u5df1\u306e\u8a08\u7b97\u3068\u5371\u967a\u306b\u304a\u3044\u3066\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u3066\u7d99\u7d9a\u7684\u306b\u884c\u3046\u7d4c\u6e08\u6d3b\u52d5\u3092\u3044\u3044\u3001\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306f\u3001\u55b6\u5229\u6027\u30fb\u6709\u511f\u6027\u306e\u6709\u7121\u3001\u7d99\u7d9a\u6027\u30fb\u53cd\u5fa9\u6027\u306e\u6709\u7121\u3001\u81ea\u5df1\u306e\u5371\u967a\u3068\u8a08\u7b97\u306b\u304a\u3051\u308b\u4e8b\u696d\u9042\u884c\u6027\u306e\u6709\u7121\u3001\u53d6\u5f15\u306b\u8cbb\u3084\u3057\u305f\u7cbe\u795e\u7684\u30fb\u8089\u4f53\u7684\u52b4\u529b\u306e\u7a0b\u5ea6\u3001\u4eba\u7684\u30fb\u7269\u7684\u8a2d\u5099\u306e\u6709\u7121\u3001\u53d6\u5f15\u306e\u76ee\u7684\u3001\u4e8b\u696d\u3092\u55b6\u3080\u8005\u306e\u8077\u6b74\u30fb\u793e\u4f1a\u7684\u5730\u4f4d\u30fb\u751f\u6d3b\u72b6\u6cc1\u306a\u3069\u306e\u8af8\u70b9\u3092\u7dcf\u5408\u3057\u3066\u3001\u793e\u4f1a\u901a\u5ff5\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b<\/p>\n<\/div>\n<p>\u3068\u3055\u308c\u3001\u3053\u308c\u3089\u306e\u89b3\u70b9\u304b\u3089\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u514d\u9664\u306e\u8981\u4ef6\u3067\u3042\u308b\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e8b\u696d\u306e\u6982\u5ff5\u306f\u96e3\u3057\u304f\u3001\u5b9f\u52d9\u4e0a\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u3064\u3044\u3066\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm\" target=\"_blank\">\uff15\u68df10\u5ba4\u57fa\u6e96<\/a>\u3067\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u305d\u306e\u89b3\u70b9\u304b\u3089\u307f\u3066\u3082\u672c\u4ef6\u306f\u3001\uff11\u7269\u4ef6\u306e\u8cc3\u8cb8\u3067\u306f\u4e8b\u696d\u7684\u898f\u6a21\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u73fe\u884c\u7a0e\u5236\u306e\u78ba\u8a8d<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u73fe\u884c\u7a0e\u5236\u3067\u306f\u3069\u3046\u306a\u3063\u3066\u3044\u308b\u306e\u304b\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-bottom: 3px;\">\u6240\u5f97\u7a0e\u6cd5\u7b2c214\u6761\uff08\u6e90\u6cc9\u5fb4\u53ce\u3092\u8981\u3057\u306a\u3044\u975e\u5c45\u4f4f\u8005\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u7b2c\uff11\u9805\u3000\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3059\u308b\u975e\u5c45\u4f4f\u8005\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u8981\u4ef6\u3092\u5099\u3048\u3066\u3044\u308b\u3082\u306e\u306e\u3046\u3061\u7b2c161\u6761\u7b2c\uff11\u9805\u7b2c\uff14\u53f7\u3001\u7b2c\uff16\u53f7\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c\uff17\u53f7<\/span>\u3001\u7b2c10\u53f7\u3001\u7b2c11\u53f7\u3001\u7b2c12\u53f7\u30a4\uff08\u7d66\u4e0e\u306b\u4fc2\u308b\u90e8\u5206\u3092\u9664\u304f\u3002\uff09\u53c8\u306f\u7b2c14\u53f7\uff08\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff09<span style=\"border-bottom: solid 1px #B22222;\">\u306b\u63b2\u3052\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/span>\uff08\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3067<span style=\"border-bottom: solid 1px 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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\/publication\/pamph\/gensen\/menjo.pdf\" target=\"_blank\">\u6e90\u6cc9\u5fb4\u53ce\u514d\u9664\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<\/div><\/div>\n<p>&nbsp;<\/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\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<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\u901a\u5247\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u5fa9\u8208\u8ca1\u78ba\u6cd5\u30fb\u30fb\u30fb\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u5b9f\u7279\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff15\u2461\u4e00\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff15\u6761\uff12\u9805\uff11\u53f7<\/p>\n<\/div>\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>\u300c\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\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>\u5916\u56fd\u4eba\u3067\u3001\u65e5\u672c\u306b\u6052\u4e45\u7684\u65bd\u8a2d\u306e\u3042\u308b\u4eba\u304c\u3044\u307e\u3059\u3002\u305d\u306e\u4eba\u304c\u3001\u90fd\u5fc3\u306e\u30de\u30f3\u30b7\u30e7\u30f3\u3092\uff11\u5ba4\u4fdd\u6709\u3057\u3066\u3001\u6cd5\u4eba\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u307e\u3059\u3002\u6cd5\u4eba\u3078\u306e\u8cc3\u8cb8\u306e\u5834\u5408\u300110.21\uff05\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u514d\u9664\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u3092\u7533\u8acb\u3057\u305f\u5834\u5408\u306f\u8a31\u53ef\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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":[602,431,465,615],"backnumber":[1933],"series":[893],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:28:39","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/143730"}],"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=143730"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/143730\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=143730"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=143730"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=143730"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=143730"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=143730"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}