{"id":155946,"date":"2018-08-02T10:14:34","date_gmt":"2018-08-02T01:14:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=155946"},"modified":"2018-08-01T10:54:43","modified_gmt":"2018-08-01T01:54:43","slug":"income-article-355","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-355\/","title":{"rendered":"\u6d77\u5916\u79fb\u4f4f\u8005\u306e\u305f\u3081\u306e\u8cc7\u7523\u7ba1\u7406\u30fb\u51e6\u5206\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u91d1\u878d\u8cc7\u7523\u2461\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7559\u610f\u70b9\uff09\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #6495ed;\">\u6d77\u5916\u79fb\u4f4f\u8005<\/span>\u306e\u305f\u3081\u306e<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong>\u8cc7\u7523\u7ba1\u7406\u30fb\u51e6\u5206<span style=\"font-size: 18px;\">\u306e<\/span>\u7a0e\u52d9<span style=\"color: #87cefa;\">\uff31<\/span>\uff06<span style=\"color: #ffb6c1;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u91d1\u878d\u8cc7\u7523\u2461\uff08\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u7559\u610f\u70b9\uff09\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u884c\u653f\u66f8\u58eb\u3000<strong>\u5cf6\u7530\u3000\u5f18\u5927<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #87CEFA; background-color: #f0f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #00bfff;\"><strong>\uff31\uff55\uff45\uff53\uff54\uff49\uff4f\uff4e<\/strong><\/span><\/h4>\n<p>\u79c1\u306f\u6765\u5e74\u3001\u6d77\u5916\u3078\u306e\u79fb\u4f4f\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u3001\u65e5\u672c\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u306b\u554f\u984c\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u300c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u300d\u304c\u3042\u308b\u3068\u3044\u3046\u306e\u306f\u805e\u304d\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u691c\u8a0e\u3057\u3066\u3044\u3051\u3070\u826f\u3044\u306e\u304b\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<h4 style=\"padding: 10px; border: 3px solid #FFB6C1; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #f08080;\"><strong>\uff21\uff4e\uff53\uff57\uff45\uff52<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u6d77\u5916\u3078\u306e\u79fb\u4f4f\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65e5\u672c\u306e\u5c45\u4f4f\u8005\uff08\u500b\u4eba\uff09\u304c\u65e5\u672c\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u3088\u304f\u3042\u308b\u3002\u3053\u306e\u5834\u5408\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u3064\u3044\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u9806\u5e8f\u3067\u691c\u8a0e\u3057\u3066\u3044\u304f\u3079\u304d\u304b\u3001\u9806\u3092\u8ffd\u3063\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u3082\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u8cc7\u7523<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u307e\u305a\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u304c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u304b\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u3053\u308c\u306f\u3053\u308c\u307e\u3067\u306e\u9023\u8f09\u3067\u3082\u5bfe\u8c61\u8cc7\u7523\u306e\u8a73\u7d30\u3092\u898b\u3066\u304d\u305f\u901a\u308a\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306f\u300c\u6709\u4fa1\u8a3c\u5238\u300d\u3067\u3042\u308a\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u8cc7\u7523\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u8cc7\u7523\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u672c\u9023\u8f09<a title=\"\u6d77\u5916\u79fb\u4f4f\u8005\u306e\u305f\u3081\u306e\u8cc7\u7523\u7ba1\u7406\u30fb\u51e6\u5206\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u91d1\u878d\u8cc7\u7523\u2460\uff08\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u5bfe\u8c61\u8cc7\u7523\uff09\u300d\uff0d\u4eee\u60f3\u901a\u8ca8\u30fb\uff26\uff38\u53d6\u5f15\u306e\u53d6\u6271\u3044\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-351\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011<\/a>\u3092\u53c2\u7167\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff13\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u304b\u3069\u3046\u304b<\/strong><\/h4>\n<p>\u6539\u3081\u3066\u306e\u78ba\u8a8d\u3068\u306a\u308b\u304c\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306f\u4e00\u5b9a\u306e\u5c45\u4f4f\u8005\u304c<span style=\"border-bottom: solid 1px #B22222;\">\uff11\u5104\u5186\u4ee5\u4e0a\u306e<\/span>\u300c\u5bfe\u8c61\u8cc7\u7523\u300d\u3092\u6240\u6709\u7b49\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u300c\u5bfe\u8c61\u8cc7\u7523\u300d\u306b\u3064\u3044\u3066\u8b72\u6e21\u53c8\u306f\u6c7a\u6e08\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3066\u3001\u300c\u5bfe\u8c61\u8cc7\u7523\u300d\u306e\u542b\u307f\u76ca\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u5236\u3067\u3042\u308b\uff08\u6240\u6cd560\u306e\uff12\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\u304c<span style=\"border-bottom: solid 1px #B22222;\">\uff11\u5104\u5186\u4ee5\u4e0a<\/span>\u304b\u3069\u3046\u304b\u3092\u6b21\u306b\u691c\u8a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\uff11\u5104\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u51fa\u56fd\u6642\u306b\u542b\u307f\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u304c\u3001\uff11\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3082\u3057\u975e\u4e0a\u5834\u682a\u5f0f\u4ee5\u5916\u306b\u5bfe\u8c61\u8cc7\u7523\u3092\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u5bfe\u8c61\u8cc7\u7523\u3059\u3079\u3066\u306e\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b<\/span>\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u308c\u3067\u306f\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\u306f\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u3059\u308b\u306e\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\u306e\u5224\u5b9a\u6642\u671f\u3068\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5224\u5b9a\u6642\u671f<\/strong><\/h4>\n<p>\u5bfe\u8c61\u8cc7\u7523\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u304b\u3069\u3046\u304b\u306f\u3001\u300c\u56fd\u5916\u8ee2\u51fa\u306e\u6642\u300d\u53c8\u306f\u300c\u56fd\u5916\u8ee2\u51fa\u306e\u4e88\u5b9a\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff13\u30f6\u6708\u524d\u306e\u65e5\u300d\u306e\u6642\u70b9\u3067\u5224\u5b9a\u3057\u3001\u6b21\u306e\u3088\u3046\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u6642\u671f\u306b\u3088\u308a\u7570\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u56fd\u5916\u8ee2\u51fa\u306e\u5f8c<\/span>\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u307e\u3067\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3084\u3001\u56fd\u5916\u8ee2\u51fa\u5f8c\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a1\u00a0<\/span>\u7b97\u5b9a\u6642\u671f\u306f<span style=\"border-bottom: double 3px #B22222;\">\u56fd\u5916\u8ee2\u51fa\u6642<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000<span style=\"border-bottom: solid 1px #B22222;\">\u56fd\u5916\u8ee2\u51fa\u65e5\u4ee5\u524d<\/span>\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\uff08\u4f8b\u3048\u3070\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u27a1\u00a0<\/span>\u7b97\u5b9a\u6642\u671f\u306f<span style=\"border-bottom: double 3px #B22222;\">\u56fd\u5916\u8ee2\u51fa\u306e\u4e88\u5b9a\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff13\u30f6\u6708\u524d\u306e\u65e5<\/span><\/p>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7b97\u5b9a\u65b9\u6cd5<\/strong><\/h4>\n<p>\u56fd\u5916\u8ee2\u51fa\u6642\u306b\u304a\u3051\u308b\u6709\u4fa1\u8a3c\u5238\u7b49\u306e\u4fa1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/10.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905423\uff5e35\u5171\uff0d\uff19<\/a>\u53ca\u3073<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/02.htm\" target=\"_blank\">59\uff0d\uff16<\/a>\u306e\u53d6\u6271\u3044\u306b\u6e96\u3058\u3066\u7b97\u5b9a\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/03-2.htm\" target=\"_blank\">\u6240\u57fa\u901a60\u306e\uff12\uff0d\uff17<\/a>\uff09\u3002\u4e0a\u5834\u682a\u5f0f\u306e\u5834\u5408\u306f\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u6240\u306e\u516c\u8868\u3059\u308b\u6700\u7d42\u4fa1\u683c\u3092\u3082\u3063\u3066\u7b97\u5b9a\u3059\u308b\u305f\u3081\u975e\u5e38\u306b\u30b7\u30f3\u30d7\u30eb\u3067\u3042\u308b\u304c\u3001\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1\u65b9\u6cd5\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff21\uff09<\/span>\u3000<strong>\u58f2\u8cb7\u5b9f\u4f8b\u304c\u3042\u308b\u3082\u306e<\/strong>\uff1a\u6700\u8fd1\u306b\u304a\u3044\u3066\u58f2\u8cb7\u306e\u884c\u308f\u308c\u305f\u3082\u306e\u306e\u3046\u3061\u9069\u6b63\u3068\u8a8d\u3081\u3089\u308c\u308b\u4fa1\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff22\uff09<\/span>\u3000<strong>\u985e\u4f3c\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u306e\u3042\u308b\u3082\u306e<\/strong>\uff1a\u985e\u4f3c\u4f1a\u793e\u306e\u682a\u5f0f\u306e\u4fa1\u984d\u306b\u6bd4\u6e96\u3057\u305f\u4fa1\u984d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\uff08\uff23\uff09<\/span>\u3000<strong>\u4e0a\u8a18\u4ee5\u5916\u306e\u3082\u306e<\/strong>\uff1a\u305d\u306e\u682a\u5f0f\u306e\u767a\u884c\u6cd5\u4eba\u306e\uff11\u682a\u5f53\u305f\u308a\u306e\u7d14\u8cc7\u7523\u4fa1\u984d\u7b49\u3092\u53c2\u914c\u3057\u3066\u901a\u5e38\u53d6\u5f15\u3055\u308c\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\uff08\u6240\u57fa\u901a59\uff0d\uff16\u53c2\u7167\uff09<\/p>\n<\/div>\n<p>\u4e00\u822c\u7684\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u306f<span style=\"color: #333399;\">\uff08\uff21\uff09\uff08\uff22\uff09<\/span>\u306b\u3088\u308b\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u3001<span style=\"color: #333399;\">\uff08\uff23\uff09<\/span>\u306e\u65b9\u6cd5\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u6240\u57fa\u901a59\uff0d\uff16\u306f\u6b21\u306e\uff14\u6761\u4ef6\u306e\u3082\u3068\u3067\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/02.htm#a-178\" target=\"_blank\">178<\/a>\u304b\u3089<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189_7\" target=\"_blank\">189\uff0d\uff17<\/a>\uff08\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1\uff09\u306e\u4f8b\u306b\u3088\u308a\u8a55\u4fa1\u3059\u308b\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u25c6<\/span>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u304a\u3051\u308b\u540c\u65cf\u682a\u4e3b\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u306f\u3001\u682a\u5f0f\u8b72\u6e21\u7b49\u3092\u3057\u305f\u8005\u306e\u305d\u306e\u8b72\u6e21\u7b49\u306e\u76f4\u524d\u8b70\u6c7a\u6a29\u6570\u306b\u3088\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u25c6<\/span>\u682a\u5f0f\u3092\u8b72\u6e21\u7b49\u3057\u305f\u500b\u4eba\u304c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\uff08\u8b70\u6c7a\u6a29\u5272\u540825\uff05\u4ee5\u4e0a\uff09\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u682a\u5f0f\u306e\u767a\u884c\u4f1a\u793e\u306f\u5e38\u306b\u300c\u5c0f\u4f1a\u793e\u300d\u65b9\u5f0f\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u25c6<\/span>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u3067\u8a55\u4fa1\u3059\u308b\u5834\u5408\u3001\u8cc7\u7523\u306b\u542b\u307e\u308c\u308b\u571f\u5730\u3001\u4e0a\u5834\u6709\u4fa1\u8a3c\u5238\u306f\u8b72\u6e21\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u25c6<\/span>\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u308a\u682a\u4fa1\u3092\u7b97\u5b9a\u3059\u308b\u969b\u306f\u3001\u8a55\u4fa1\u5dee\u984d\u306e\u6cd5\u4eba\u7a0e\u7b49\u306f\u63a7\u9664\u3057\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p>\u76f8\u7d9a\u7a0e\u6cd5\u4e0a\u306e\u7b97\u5b9a\u65b9\u6cd5\u3092\u57fa\u672c\u3068\u3057\u3064\u3064\u3082\u3001\u4e0a\u8a18\u306e\u901a\u308a\u3001\u3044\u304f\u3064\u304b\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u682a\u4fa1\u8a55\u4fa1\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u8a55\u4fa1\u984d\u306e\u5408\u8a08\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0a\u3060\u3063\u305f\u5834\u5408\u306f\u7d0d\u7a0e\u7336\u4e88\u3092\u9078\u629e\u3059\u308b\u304b\u691c\u8a0e<\/strong><\/h4>\n<p>\u4e0a\u8a18<strong>\uff14<\/strong>\u3067\u8a08\u7b97\u3057\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u306e\u4fa1\u984d\uff08\u305d\u308c\u4ee5\u5916\u306b\u3082\u5bfe\u8c61\u8cc7\u7523\u304c\u3042\u308c\u3070\u305d\u308c\u3089\u3059\u3079\u3066\u3092\u542b\u3081\u305f\u5408\u8a08\u984d\uff09\u304c\uff11\u5104\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u3053\u308c\u4ee5\u4e0a\u306e\u691c\u8a0e\u306f\u5fc5\u8981\u306a\u3044\u3002\u3057\u304b\u3057\u3001\uff11\u5104\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3055\u3089\u306b\u3001\u542b\u307f\u76ca\u306b\u3064\u3044\u3066\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u304b\u3001\u3082\u3057\u304f\u306f\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u9078\u629e\u3059\u308b\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u4eba\u304c\u4e00\u5b9a\u306e\u624b\u7d9a\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u9069\u7528\u306b\u3088\u308a\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u8ee2\u51fa\u306e\u65e5\u304b\u3089\uff15\u5e74\u9593\u3001\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5137\u306e\uff12\u2460\uff09\u3002\u307e\u305f\u3001\u56fd\u5916\u8ee2\u51fa\u306e\u65e5\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u5c4a\u51fa\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u6700\u957710\u5e74\u307e\u3067\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5137\u306e\uff12\u2461\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\uff15\u5e74\u4ee5\u5185\uff08\u6700\u957710\u5e74\u307e\u3067\u5ef6\u9577\u53ef\u80fd\uff09\u306b\u5e30\u56fd\u4e88\u5b9a\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u826f\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u3092\u7336\u4e88\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d\u53ca\u3073\u5229\u5b50\u7a0e\u984d\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u306e\u63d0\u4f9b\u3084\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u3001\u3055\u3089\u306b\u6bce\u5e74\u6240\u5b9a\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u7169\u96d1\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u306f\u4e8b\u524d\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d0d\u7a0e\u3092\u7336\u4e88\u3057\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\uff15\u5e74\u4ee5\u5185\uff08\u6700\u957710\u5e74\u307e\u3067\u5ef6\u9577\u53ef\u80fd\uff09\u306b\u5e30\u56fd\u3067\u304d\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u5229\u5b50\u7a0e\u3068\u5408\u308f\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u70b9\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f8c\u306b\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u3082\u3001\u7d0d\u7a0e\u7336\u4e88\u5206\u306e\u6240\u5f97\u7a0e\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u8b72\u6e21\u3092\u3057\u305f\u90e8\u5206\u306e\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9650\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u3001\u8b72\u6e21\u306e\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u3001\u5229\u5b50\u7a0e\u3092\u4f75\u305b\u3066\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\uff15\u5e74\u4ee5\u5185\uff08\u6700\u957710\u5e74\u307e\u3067\u5ef6\u9577\u53ef\u80fd\uff09\u306b\u5e30\u56fd\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3001\u307e\u305f\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u8b72\u6e21\u3059\u308b\u4e88\u5b9a\u304c\u306a\u3051\u308c\u3070\u3001\u7169\u96d1\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u306b\u306a\u308b\u3082\u306e\u306e\u3001\u57fa\u672c\u7684\u306b\u306f\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u826f\u3044\u3060\u308d\u3046\u3002<\/p>\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\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\u56fd\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5161\u2460\u4e03\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5161\u6761\uff11\u9805\uff17\u53f7<\/p>\n<\/div>\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\/shiraberu\/shinkoku\/kokugai\/01.htm\" target=\"_blank\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/a>\u300d<br \/>\n<\/div><\/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\u6d77\u5916\u79fb\u4f4f\u8005\u306e\u305f\u3081\u306e\u8cc7\u7523\u7ba1\u7406\u30fb\u51e6\u5206\u306e\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff11\u9031\u306b\u63b2\u8f09\u3057\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>\u79c1\u306f\u6765\u5e74\u3001\u6d77\u5916\u3078\u306e\u79fb\u4f4f\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u73fe\u5728\u3001\u65e5\u672c\u306e\u975e\u4e0a\u5834\u682a\u5f0f\u3092\u4fdd\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7279\u306b\u554f\u984c\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u300c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u300d\u304c\u3042\u308b\u3068\u3044\u3046\u306e\u306f\u805e\u304d\u307e\u3057\u305f\u304c\u3001\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306b\u691c\u8a0e\u3057\u3066\u3044\u3051\u3070\u826f\u3044\u306e\u304b\u5206\u304b\u308a\u307e\u305b\u3093\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":[460,501,397,615],"backnumber":[1955],"series":[855],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 09:29:32","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/155946"}],"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=155946"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/155946\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=155946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=155946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=155946"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=155946"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=155946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}