{"id":167327,"date":"2019-01-10T10:17:14","date_gmt":"2019-01-10T01:17:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=167327"},"modified":"2020-03-02T13:24:13","modified_gmt":"2020-03-02T04:24:13","slug":"income-article-382","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-382\/","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\u7b2c10\u56de\u3011\u300c\u79fb\u4f4f\u5f8c\u306b\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u5e74\u91d1\u7b49\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\uff09\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\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\u7b2c10\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u79fb\u4f4f\u5f8c\u306b\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u5e74\u91d1\u7b49\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\uff09\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\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<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#FF0000;border-color:#FF0000;\">\n\t\t<p>\u3014\u8ffd\u8a18\uff1a2020\/3\/2\u3015<br \/>\n\u672c\u7a3f\u5185\u306b\u8aa4\u308a\u304c\u898b\u3064\u304b\u308a\u307e\u3057\u305f\u306e\u3067\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u305f\u3002\u8a73\u3057\u304f\u306f<a href=\"#no1\">\u4e0b\u8a18<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\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\u79fb\u4f4f\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u592b\u5a66\u3067\u79fb\u4f4f\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u79fb\u4f4f\u5f8c\u306b\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u5e74\u91d1\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\uff09\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\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>\u30ea\u30bf\u30a4\u30a2\u5f8c\u306b\u6d77\u5916\u3078\u79fb\u4f4f\u3057\u3066\u3086\u3063\u304f\u308a\u3068\u904e\u3054\u3057\u305f\u3044\u3068\u8003\u3048\u308b\u65b9\u3082\u591a\u3044\u3002<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\uff19\u56de\u3011\u300c\u79fb\u4f4f\u5f8c\u306b\u516c\u7684\u5e74\u91d1\uff08\u56fd\u6c11\u5e74\u91d1\u3084\u539a\u751f\u5e74\u91d1\uff09\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-376\/\" target=\"_blank\">\u524d\u56de<\/a>\u306f\u79fb\u4f4f\u5f8c\u306e\u516c\u7684\u5e74\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u691c\u8a0e\u3057\u305f\u304c\u3001\u4eca\u56de\u306f\u79fb\u4f4f\u5f8c\u306b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\u306e\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u5e74\u91d1\uff08\u4ee5\u4e0b\u3001\u300c\u79c1\u7684\u5e74\u91d1\u300d\uff09\u3092\u53d7\u9818\u3059\u308b\u5834\u5408\u3001\u65e5\u672c\u5074\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u8ab2\u7a0e\u95a2\u4fc2\u306b\u306a\u308b\u306e\u304b\u89e3\u8aac\u3057\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u5c45\u4f4f\u8005\u304c\u79c1\u7684\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u4eca\u56de\u3082\u975e\u5c45\u4f4f\u8005\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3067\u3042\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u56fd\u5185\u6cd5\u306b\u3088\u308a\u305d\u306e\u5e74\u91d1\u53ce\u5165\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u542b\u307e\u308c\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3001\u3055\u3089\u306b\u65e5\u672c\u3068\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u306e\u79df\u7a0e\u6761\u7d04\u3092\u78ba\u8a8d\u3057\u305f\u4e0a\u3067\u3001\u65e5\u672c\u5074\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u6574\u7406\u3059\u308b\u6d41\u308c\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; 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text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246e<\/span>\u3000\u56fd\u5185\u306b\u3042\u308b\u55b6\u696d\u6240\u7b49\u304c\u53d7\u3051\u5165\u308c\u305f\u5b9a\u671f\u7a4d\u91d1\u306e\u7d66\u4ed8\u88dc\u3066\u3093\u91d1\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u246f<\/span>\u3000\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u3092\u884c\u3046\u8005\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u306b\u3064\u304d\u3001\u533f\u540d\u7d44\u5408\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5229\u76ca\u306e\u5206\u914d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2470<\/span>\u3000\u305d\u306e\u4ed6\u306e\u56fd\u5185\u6e90\u6cc9\u6240\u5f97<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2462\u3000\u79c1\u7684\u5e74\u91d1\u306e\u7bc4\u56f2\u3068\u6ce8\u610f\u70b9<\/strong><\/p>\n<p>\u79c1\u7684\u5e74\u91d1\u306e\u3046\u3061\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u7bc4\u56f2\u3092\u3082\u3046\u5c11\u3057\u7d30\u304b\u304f\u898b\u3066\u3044\u304d\u305f\u3044\u3002<\/p>\n<p style=\"margin-left: 30px; 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text-indent: -30px; margin-bottom: 10px;\">\uff08\u30cf\uff09\u3000\u79c1\u7684\u5e74\u91d1\u306e\u7bc4\u56f2<\/p>\n<p>\u79c1\u7684\u5e74\u91d1\u306e\u7bc4\u56f2\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u3055\u3089\u306b\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4287\u6761\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u3067\u5e74\u91d1\u3092\u7d66\u4ed8\u3059\u308b\u5b9a\u3081\u306e\u3042\u308b\u3082\u306e\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u7bc4\u56f2\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u3053\u3068\u306b\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:#006400;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff21\uff09<\/span>\u3000\u751f\u547d\u4fdd\u967a\u5951\u7d04\u3001\u65e7\u7c21\u6613\u751f\u547d\u4fdd\u967a\u5951\u7d04\u53ca\u3073\u751f\u547d\u5171\u6e08\u306b\u4fc2\u308b\u5951\u7d04<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff22\uff09<\/span>\u3000\u9000\u8077\u91d1\u5171\u6e08\u5951\u7d04<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff23\uff09<\/span>\u3000\u9000\u8077\u5e74\u91d1\u306b\u95a2\u3059\u308b\u6b21\u306b\u63b2\u3052\u308b\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff0d \u4fe1\u8a17\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff0d \u751f\u547d\u4fdd\u967a\u5951\u7d04<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 60px;\">\uff0d \u751f\u547d\u5171\u6e08\u306b\u4fc2\u308b\u5951\u7d04<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\uff08\uff24\uff09<\/span>\u3000\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u306b\u4fc2\u308b\u898f\u7d04<\/p>\n<p style=\"margin-left: 30px; 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line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3010\u53c2\u8003\u6761\u6587\u3011<\/strong><\/p>\n<p><strong>\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c287\u6761\uff08\u5e74\u91d1\u306b\u4fc2\u308b\u5951\u7d04\u306e\u7bc4\u56f2\uff09<\/strong><br \/>\n\u6cd5\u7b2c161\u6761\u7b2c\uff11\u9805\u7b2c14\u53f7\uff08\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff09\u306b\u898f\u5b9a\u3059\u308b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u5951\u7d04\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u7b2c183\u6761\u7b2c\uff13\u9805\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306e\u610f\u7fa9\uff09\u306b\u898f\u5b9a\u3059\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49<\/span>\u53c8\u306f\u7b2c184\u6761\u7b2c\uff11\u9805\uff08\u640d\u5bb3\u4fdd\u967a\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u4fdd\u967a\u6599\u7b49\uff09\u306b\u898f\u5b9a\u3059\u308b\u640d\u5bb3\u4fdd\u967a\u5951\u7d04\u7b49<span style=\"border-bottom: solid 1px #B22222;\">\u3067\u3042\u3063\u3066\u3001\u5e74\u91d1\u3092\u7d66\u4ed8\u3059\u308b\u5b9a\u3081\u306e\u3042\u308b\u3082\u306e<\/span>\u3068\u3059\u308b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><strong>\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c183\u6761\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u63a7\u9664\u3059\u308b\u4fdd\u967a\u6599\u7b49\uff09\u7b2c\uff13\u9805<\/strong><\/p>\n<p style=\"margin-left: 15px; 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text-indent: -10px; margin-bottom: 10px;\"><strong>\u2463\u3000\u8ab2\u7a0e\u65b9\u6cd5\u3068\u7a0e\u7387<\/strong><\/p>\n<p>\u4e0a\u8ff0\u306e\u901a\u308a\u3001\u975e\u5c45\u4f4f\u8005\u304c\u53d7\u9818\u3059\u308b\u4e00\u5b9a\u306e\u79c1\u7684\u5e74\u91d1\u306f\u305d\u306e\u5168\u984d\u304c\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3002\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304d\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u7b49\u306e\u984d\u304b\u3089\u3001\u305d\u306e\u5951\u7d04\u7b49\u306b\u57fa\u3065\u3044\u3066\u6255\u3044\u8fbc\u307e\u308c\u305f\u4fdd\u967a\u6599\u7b49\u306e\u984d\u306e\u3046\u3061\u3001\u305d\u306e\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u306e\u984d\u306b\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u306b\u5bfe\u3057\u306620.42\uff05\u306e\u7a0e\u7387\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<span style=\"border-bottom: solid 1px #B22222;\">\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3067\u3042\u308b\u305f\u3081\u300120.42\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u308a\u8ab2\u7a0e\u95a2\u4fc2\u306f\u5b8c\u7d50\u3057\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u3002<\/span><\/p>\n<p><span id=\"no1\">\u3000<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u79df\u7a0e\u6761\u7d04\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#FF0000;border-color:#FF0000;\">\n\t\t<p>\u3014\u8ffd\u8a18\uff1a2020\/3\/2\u3015<br \/>\n\u4ee5\u4e0b\u306e\u89e3\u8aac\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u672c\u7a3f\u516c\u958b\u6642\u70b9\u3067\u306f\u3001\u65e5\u672c\u30fb\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308b\u3068\u4fdd\u967a\u5e74\u91d1\u306b\u306f\u65e5\u672c\u3067\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3068\u306a\u308b\u65e8\u306e\u89e3\u8aac\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6b63\u3057\u304f\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u304a\u8a6b\u3073\u306e\u4e0a\u3001\u8a02\u6b63\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u3001\u4fdd\u967a\u5e74\u91d1\u306b\u3064\u3044\u3066\u300c\u5c45\u4f4f\u5730\u56fd\u8ab2\u7a0e\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u65e5\u672c\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u3002<\/p>\n<p>\u78ba\u8a8d\u306e\u65b9\u6cd5\u3067\u3042\u308b\u304c\u3001\u591a\u304f\u306e\u79df\u7a0e\u6761\u7d04\u3067\u306f\u4fdd\u967a\u5e74\u91d1\u306e\u500b\u5225\u898f\u5b9a\u304c\u7f6e\u304b\u308c\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u79df\u7a0e\u6761\u7d04\u306e\u300c\u305d\u306e\u4ed6\u6240\u5f97\u300d\u306e\u6761\u9805\u306b\u304a\u3044\u3066\u3001\u500b\u5225\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u79df\u7a0e\u6761\u7d04\u306b\u304a\u3044\u3066\u4fdd\u967a\u5e74\u91d1\u306e\u898f\u5b9a\u304c\u7f6e\u304b\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001OECD\u30e2\u30c7\u30eb\u6761\u7d04\u306e\u898f\u5b9a\u3068\u540c\u69d8\u306b\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u5c45\u4f4f\u5730\u56fd\u8ab2\u7a0e\u300d\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u5834\u5408\u306f\u65e5\u672c\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u3002\u30b7\u30f3\u30ac\u30dd\u30fc\u30eb\u3084\u30d5\u30a3\u30ea\u30d4\u30f3\u306a\u3069\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u79df\u7a0e\u6761\u7d04\u306b\u3088\u308a\u6e90\u6cc9\u5fb4\u53ce\u306e\u514d\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5c4a\u51fa\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6700\u521d\u306e\u5e74\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/joyaku\/annai\/1648_47.htm\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8 \u69d8\u5f0f\uff19\uff08\u9000\u8077\u5e74\u91d1\u30fb\u4fdd\u967a\u5e74\u91d1\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u514d\u9664\uff09<\/a>\u300d\u3092\u305d\u306e\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u7b49\u3092\u7d4c\u7531\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u672c\u9023\u8f09\u306f\u4eca\u56de\u3092\u3082\u3063\u3066\u7d42\u4e86\u3068\u306a\u308a\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\u79fb\u4f4f\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u592b\u5a66\u3067\u79fb\u4f4f\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u79fb\u4f4f\u5f8c\u306b\u516c\u7684\u5e74\u91d1\u4ee5\u5916\u306e\u5e74\u91d1\uff08\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\uff09\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u3046\u306a\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":[321,473,563,465,354,615],"backnumber":[1977],"series":[855],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-22 11:30:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167327"}],"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=167327"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167327\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=167327"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=167327"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=167327"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=167327"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=167327"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}