{"id":152935,"date":"2018-08-30T10:14:27","date_gmt":"2018-08-30T01:14:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=152935"},"modified":"2025-09-29T18:27:28","modified_gmt":"2025-09-29T09:27:28","slug":"income-article-357","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-357\/","title":{"rendered":"\u63aa\u7f6e\u6cd540\u6761\uff08\u516c\u76ca\u6cd5\u4eba\u7b49\u3078\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff09\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u6982\u8981\u3068\u627f\u8a8d\u7279\u4f8b\u306e\u6539\u6b63\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u63aa\u7f6e\u6cd540\u6761\uff08\u516c\u76ca\u6cd5\u4eba\u7b49\u3078\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff09\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u6982\u8981\u3068\u627f\u8a8d\u7279\u4f8b\u306e\u6539\u6b63\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb<br \/>\n<strong>\u4e2d\u6751\u3000\u53cb\u7406\u9999<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px double #FF6347; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d \u8cea \u554f \uff0d<\/strong><\/h4>\n<p>\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3059\u304b\u3002\u307e\u305f\u3001\u305d\u306e\u624b\u7d9a\u306e\u7c21\u7d20\u5316\u304c\u56f3\u3089\u308c\u305f\u627f\u8a8d\u7279\u4f8b\u5236\u5ea6\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px double #1E90FF; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d \u56de \u7b54 \uff0d<\/strong><\/h4>\n<p>\u901a\u5e38\u3001\u7121\u511f\u3067\u8ca1\u7523\u3092\u5bc4\u9644\u3057\u305f\u5834\u5408\u3001\u5bc4\u4ed8\u8005\u306e\u500b\u4eba\u306b\u5bfe\u3057\u3066\u306f\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5bc4\u9644\u306e\u76f8\u624b\u304c\u516c\u76ca\u6cd5\u4eba\u7b49\u3067\u3042\u308a\u3001\u305d\u306e\u5bc4\u9644\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u306f\u3001\u5f53\u8a72\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u3059\u308b\u5236\u5ea6\uff08\u4ee5\u4e0b\u300c\u975e\u8ab2\u7a0e\u63aa\u7f6e\u300d\u3068\u3044\u3046\uff09\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u624b\u7d9a\u304d\u304c\u7c21\u7d20\u5316\u3055\u308c\u305f\u627f\u8a8d\u7279\u4f8b\u5236\u5ea6\uff08\u4ee5\u4e0b\u300c\u975e\u8ab2\u7a0e\u627f\u8a8d\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u3082\u3042\u308a\u3001\u3053\u3061\u3089\u306e\u5236\u5ea6\u3067\u306f\u3001\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u3067\u3001\u305d\u306e\u63d0\u51fa\u3057\u305f\u65e5\u304b\u3089\uff11\u30f6\u6708\u4ee5\u5185\uff08\u682a\u5f0f\u306e\u5834\u5408\u306f\uff13\u30f6\u6708\u4ee5\u5185\uff09\u306b\u3001\u305d\u306e\u7533\u8acb\u306b\u3064\u3044\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u627f\u8a8d\u304c\u306a\u304b\u3063\u305f\u3068\u304d\u3001\u53c8\u306f\u627f\u8a8d\u3057\u306a\u3044\u3053\u3068\u306e\u6c7a\u5b9a\u304c\u306a\u304b\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7533\u8acb\u306b\u3064\u3044\u3066\u627f\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\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\/taxes\/tetsuzuki\/shinsei\/annai\/joto\/annai\/23300007.htm\" target=\"_blank\" rel=\"noopener\">\uff3b\u624b\u7d9a\u540d\uff3d\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u627f\u8a8d\u7533\u8acb<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u25cb\u25cf\u25cb\u25c6 \u89e3 \u8aac \u25c6\u25cb\u25cf\u25cb<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; 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