{"id":167672,"date":"2019-01-24T10:10:06","date_gmt":"2019-01-24T01:10:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=167672"},"modified":"2019-01-23T17:51:34","modified_gmt":"2019-01-23T08:51:34","slug":"management-330","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/management-330\/","title":{"rendered":"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u8001\u5f8c\u306e\u4ee3\u8868\u7684\u306a\u53ce\u5165\u6e90\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005<span style=\"font-size: 22px;\">\u306e<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d<\/span>\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8001\u5f8c\u306e\u4ee3\u8868\u7684\u306a\u53ce\u5165\u6e90\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>\u7a0e\u7406\u58eb\u6cd5\u4eba\u30c8\u30a5\u30e2\u30ed\u30fc\u30ba<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u201c\u4eba\u751f100\u5e74\u6642\u4ee3\u201d\u3068\u3082\u8a00\u308f\u308c\u308b\u6628\u4eca\u306b\u304a\u3044\u3066\u300165\u6b73\u3067\u5f15\u9000\u3057\u305f\u592b\u5a66\uff12\u4eba\u304c\u3001\u305d\u306e\u5f8c30\u5e74\u66ae\u3089\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u3067\u3042\u308d\u3046\u652f\u51fa\u304c\uff11\u5104\u5186\u8fd1\u304f\u306b\u306a\u308b\u3053\u3068\u306f<a title=\"\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30d7\u30ed\u30ed\u30fc\u30b0\uff1a\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u3068\u5bc6\u63a5\u306a\u95a2\u4fc2\u306b\u3042\u308b\u7d4c\u55b6\u8005\u306e\u8001\u5f8c\u8cc7\u91d1\u554f\u984c\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/management-313\/\" target=\"_blank\">\u9023\u8f09\u306e\u521d\u3081<\/a>\u306b\u304a\u4f1d\u3048\u3057\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4e2d\u3067\u3001\u5f15\u9000\u307e\u3067\u306e\u9650\u3089\u308c\u305f\u671f\u9593\u5185\u306e\u30b9\u30c8\u30c3\u30af\u306e\u307f\u3067\u751f\u6daf\u306e\u8001\u5f8c\u8cbb\u7528\u3092\u8cc4\u3044\u304d\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u72b6\u6cc1\u304c\u60f3\u5b9a\u3055\u308c\u3001\u30b9\u30c8\u30c3\u30af\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8001\u5f8c\u306e\u30d5\u30ed\u30fc\u306b\u304a\u3051\u308b\u53ce\u5165\u304c\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u304f\u308b\u3002<!--more--><\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u8001\u5f8c\u306e\u53ce\u5165\u3067\u4ee3\u8868\u7684\u306a\u516c\u7684\u5e74\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u3057\u3066\u3044\u304f\u3002\u3053\u306e\u516c\u7684\u5e74\u91d1\u3068\u306e\u5411\u304d\u5408\u3044\u65b9\u3092\u6539\u3081\u3066\u8003\u3048\u308b\u3053\u3068\u3067\u3001\u8001\u5f8c\u8cc7\u91d1\u306e\u69cb\u7bc9\u306e\u7b2c\u4e00\u6b69\u3068\u306a\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u306e\u305d\u3082\u305d\u3082\u306e\u4e3b\u65e8\u306f\u3001\u9ad8\u9f62\u8005\u3068\u306a\u308a\u50cd\u3051\u306a\u304f\u306a\u3063\u305f\u3068\u304d\u3084\u969c\u5bb3\u3092\u8ca0\u3063\u305f\u969b\u306b\u3001\u793e\u4f1a\u5168\u4f53\u3067\u652f\u3048\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3042\u308a\u3001\u73fe\u5f79\u4e16\u4ee3\u304c\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u304c\u9ad8\u9f62\u8005\u306a\u3069\u306e\u5e74\u91d1\u7d66\u4ed8\u306b\u5145\u3066\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u306f\u300120\u6b73\u4ee5\u4e0a\u306e\u3059\u3079\u3066\u306e\u8005\u304c\u52a0\u5165\u3059\u308b\u300c\u56fd\u6c11\u5e74\u91d1\u300d\u3068\u3001\u4f1a\u793e\u54e1\u306a\u3069\u304c\u52a0\u5165\u3059\u308b\u300c\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u300d\u306b\u3088\u308b\u3001\u3044\u308f\u3086\u308b\uff12\u968e\u5efa\u3066\u69cb\u9020\u3068\u306a\u3063\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u81ea\u55b6\u696d\u8005\u306a\u3069\u56fd\u6c11\u5e74\u91d1\u306e\u307f\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u7b2c\u4e00\u53f7\u88ab\u4fdd\u967a\u8005\u304c\uff11\u968e\u90e8\u5206\u3001\u4f1a\u793e\u54e1\u3084\u516c\u52d9\u54e1\u3067\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u7b2c\u4e8c\u53f7\u88ab\u4fdd\u967a\u8005\u3001\u5c02\u696d\u4e3b\u5a66\u306a\u3069\u7b2c\u4e8c\u53f7\u88ab\u4fdd\u967a\u8005\u306b\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u7b2c\u4e09\u53f7\u88ab\u4fdd\u967a\u8005\u304c\uff12\u968e\u90e8\u5206\u3068\u3057\u3066\u69cb\u6210\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3001\u5c06\u6765\u306b\u304a\u3051\u308b\u8001\u5f8c\u306e\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\uff08\u7b2c\u4e09\u53f7\u88ab\u4fdd\u967a\u8005\u306f\u539a\u751f\u5e74\u91d1\u5236\u5ea6\u306a\u3069\u3067\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u500b\u4eba\u3068\u3057\u3066\u306f\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u306f\u306a\u3044\uff09\u3002<\/p>\n<p>\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u3082\u7b2c\u4e8c\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u3057\u3066\u3053\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u304a\u308a\u3001\u6bce\u6708\u306e\u5f79\u54e1\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u6240\u5f97\u306b\u5fdc\u3058\u305f\u5e74\u91d1\u304c\u5929\u5f15\u304d\u3055\u308c\u3001\u4f1a\u793e\u304c\u3082\u3046\u534a\u5206\u306e\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3059\u308b\u5f62\u3067\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u304c\u7d0d\u3081\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3008\u516c\u7684\u5e74\u91d1\u5236\u5ea6\u306e\u4ed5\u7d44\u307f\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-12500000-Nenkinkyoku\/0000126679.pdf\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-167678\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-1.png\" alt=\"\" width=\"2311\" height=\"711\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-1.png 2311w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-1-300x92.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-1-1024x315.png 1024w\" sizes=\"(max-width: 2311px) 100vw, 2311px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u539a\u751f\u52b4\u50cd\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-12500000-Nenkinkyoku\/0000126679.pdf\" target=\"_blank\">\u539a\u751f\u52b4\u50cd\u7701\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>\uff12\u3000\u5e74\u91d1\u53d7\u7d66<\/strong><\/h4>\n<p>\u5e74\u91d1\u306b\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u304b\u3089\u652f\u7d66\u3092\u53d7\u3051\u308b\u300c\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u300d\u3068\u3001\u539a\u751f\u5e74\u91d1\u304b\u3089\u652f\u7d66\u3092\u53d7\u3051\u308b\u300c\u8001\u9f62\u539a\u751f\u5e74\u91d1\u300d\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u539f\u5247\u3068\u3057\u306665\u6b73\u304b\u3089\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306f\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300160\u6b73\u304b\u3089\u751f\u5e74\u6708\u65e5\u306b\u5fdc\u3058\u3066\u652f\u7d66\u3055\u308c\u308b\uff09\u3002<\/p>\n<p>\u4eee\u306b20\u6b73\uff5e60\u6b73\u307e\u3067\u306e40\u5e74\u9593\u306e\u5168\u671f\u9593\u306b\u304a\u3044\u3066\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6e80\u984d\u306e\u7d0478\u4e07\u5186\uff08\u6708\u984d\u7d0465\u5343\u5186\uff09\u306e\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001\u4e0a\u8ff0\u306e\u3068\u304a\u308a\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u52a0\u5165\u8005\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5f62\u3067\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u304b\u3089\u3082\u5e74\u91d1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u300c\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u300d\uff0b\u300c\u8001\u9f62\u539a\u751f\u5e74\u91d1\u300d\u304c\u53d7\u7d66\u3067\u304d\u308b\u3002\u3053\u306e\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u5f79\u4e2d\u306b\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u91d1\u984d\uff08\u6a19\u6e96\u5831\u916c\u3001\u52a0\u5165\u671f\u9593\uff09\u306b\u3088\u3063\u3066\u3001\u53d7\u3051\u53d6\u308b\u5e74\u91d1\u984d\u304c\u7570\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\u5728\u8077\u8001\u9f62\u5e74\u91d1\u306e\u652f\u7d66\u505c\u6b62<\/strong><\/h4>\n<p>\u5f15\u9000\u3092\u3057\u305f\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306f\u3001\u65e2\u306b\u516c\u7684\u5e74\u91d1\u306e\u53d7\u7d66\u8005\u3068\u3057\u3066\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u8005\u3082\u591a\u304f\u3044\u308b\u3002\u4e00\u65b9\u3067\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\u30dc\u30ea\u30e5\u30fc\u30e0\u30be\u30fc\u30f3\u3067\u3042\u308b65\u6b73\u524d\u5f8c\u306e\u7d4c\u55b6\u8005\u306f\u3001\u672a\u3060\u73fe\u5f79\u3068\u3057\u3066\u7b2c\u4e00\u7dda\u3067\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u8005\u3082\u591a\u3044\u3002<\/p>\n<p>\u5e74\u91d1\u306f65\u6b73\u304b\u3089\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307060\u6b73\u304b\u3089\uff09\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001\u8001\u9f62\u539a\u751f\u5e74\u91d1\u306e\u652f\u7d66\u3092\u53d7\u3051\u308b\u8005\u304c\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3057\u306a\u304c\u3089\u50cd\u3044\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5e74\u91d1\u306e\u4e00\u90e8\u53c8\u306f\u5168\u90e8\u306e\u652f\u7d66\u304c\u505c\u6b62\u3055\u308c\u308b\u300c\u5728\u8077\u8001\u9f62\u5e74\u91d1\u306e\u652f\u7d66\u505c\u6b62\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u300170\u6b73\u306b\u306a\u308b\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u306f\u55aa\u5931\u3059\u308b\u304c\u3001\u6cd5\u4eba\u306e\u7d4c\u55b6\u8005\u304c\u73fe\u5f79\u3067\u50cd\u304d\u7d9a\u3051\u5831\u916c\u3092\u5f97\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306b\u52a0\u5165\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306b\u3064\u3044\u3066\u306f70\u6b73\u3092\u8d85\u3048\u305f\u3068\u3057\u3066\u3082\u73fe\u5f79\u3067\u3044\u308b\u5834\u5408\u304c\u591a\u304f\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3078\u52a0\u5165\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u5728\u8077\u8001\u9f62\u5e74\u91d1\u306e\u652f\u7d66\u505c\u6b62\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u304c\u60f3\u5b9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u5831\u916c\u3092\u5f97\u3066\u3044\u308b\u671f\u9593\u306f\u5e74\u91d1\u306e\u652f\u7d66\u505c\u6b62\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u4e0a\u306b\u3001\u3055\u3089\u306b\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u306a\u308b\u306e\u3067\u3001\u5831\u916c\u306e\u6e1b\u984d\u306a\u3069\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308d\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u516c\u7684\u5e74\u91d1\u306b\u4fc2\u308b\u8ab2\u7a0e\u95a2\u4fc2<\/strong><\/h4>\n<p>\u516c\u7684\u5e74\u91d1\u306f\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6240\u5f97\u7a0e\u3092\u7533\u544a\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3057\u304b\u3057\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u6e90\u6cc9\u5fb4\u53ce\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u304b\u3064\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u306a\u3044\u3002<\/p>\n<p>\u516c\u7684\u5e74\u91d1\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u7b97\u51fa\u3055\u308c\u308b\u3002<\/p>\n<div style=\"padding: 10px; border: 3px solid #cd853f; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff08\uff41\uff09\u00d7\uff08\uff42\uff09\uff0d\uff08\uff43\uff09\uff1d \u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d<\/strong><\/div>\n<p style=\"margin-bottom: -3px;\"><strong>\u3008\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u901f\u7b97\u8868\uff08\u5e73\u621017\u5e74\u5206\u4ee5\u5f8c\uff09\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-167679\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-2.png\" alt=\"\" width=\"1046\" height=\"452\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-2.png 1046w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-2-300x129.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-2-1024x442.png 1024w\" sizes=\"(max-width: 1046px) 100vw, 1046px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; 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\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>\u306a\u304a\u3001\u539f\u5247\u3068\u3057\u3066\u516c\u7684\u5e74\u91d1\u306e\u652f\u7d66\u306e\u969b\u306b\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f5.105\uff05\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u4ed6\u306e\u6240\u5f97\u3084\u6240\u5f97\u63a7\u9664\u306e\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3082\u3067\u304d\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u63a7\u9664\u984d\u306b\u4e0a\u9650\uff08195\u4e075,000\u5186\uff09\u304c\u8a2d\u3051\u3089\u308c\u3001\u3055\u3089\u306b\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306b\u4fc2\u308b\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u30fb2,000\u4e07\u5186\u8d85\u306e\u5834\u5408\u306b\u305d\u308c\u305e\u308c\u63a7\u9664\u984d\u306e\u5f15\u4e0b\u3052\u304c\u884c\u308f\u308c\u308b\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u898b\u76f4\u3057\u306f\u5e73\u621032\u5e74\u5206\uff082020\u5e74\u5206\uff09\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5e73\u621033\u5e74\u5ea6\u5206\uff082021\u5e74\u5ea6\u5206\uff09\u4ee5\u5f8c\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u5f15\u9000\u5f8c\u306e\u8cc7\u7523\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3046\u969b\u306b\u306f\u7559\u610f\u3055\u308c\u305f\u3044\u3002<\/p>\n<p style=\"margin-bottom: -3px;\"><strong>\u3008\u5e73\u621032\u5e74\u5206\u4ee5\u5f8c\u306e\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0081-0132.pdf#page=7\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-167681\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-3.png\" alt=\"\" width=\"1233\" height=\"519\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-3.png 1233w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-3-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/01\/rogomoney9-3-1024x431.png 1024w\" sizes=\"(max-width: 1233px) 100vw, 1233px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2018\/explanation\/pdf\/p0081-0132.pdf#page=7\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"text-align: right; margin-top: 20px;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4e2d\u5c0f\u4f01\u696d\u7d4c\u55b6\u8005\u306e\uff3b\u8001\u5f8c\u8cc7\u91d1\uff3d\u3092\u69cb\u7bc9\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\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>\u201c\u4eba\u751f100\u5e74\u6642\u4ee3\u201d\u3068\u3082\u8a00\u308f\u308c\u308b\u6628\u4eca\u306b\u304a\u3044\u3066\u300165\u6b73\u3067\u5f15\u9000\u3057\u305f\u592b\u5a66\uff12\u4eba\u304c\u3001\u305d\u306e\u5f8c30\u5e74\u66ae\u3089\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u3067\u3042\u308d\u3046\u652f\u51fa\u304c\uff11\u5104\u5186\u8fd1\u304f\u306b\u306a\u308b\u3053\u3068\u306f\u9023\u8f09\u306e\u521d\u3081\u306b\u304a\u4f1d\u3048\u3057\u305f\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u4e2d\u3067\u3001\u5f15\u9000\u307e\u3067\u306e\u9650\u3089\u308c\u305f\u671f\u9593\u5185\u306e\u30b9\u30c8\u30c3\u30af\u306e\u307f\u3067\u751f\u6daf\u306e\u8001\u5f8c\u8cbb\u7528\u3092\u8cc4\u3044\u304d\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u72b6\u6cc1\u304c\u60f3\u5b9a\u3055\u308c\u3001\u30b9\u30c8\u30c3\u30af\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8001\u5f8c\u306e\u30d5\u30ed\u30fc\u306b\u304a\u3051\u308b\u53ce\u5165\u304c\u91cd\u8981\u306a\u8981\u7d20\u3068\u306a\u3063\u3066\u304f\u308b\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":[169,293],"tags":[407,473,563,586],"backnumber":[1979],"series":[850],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-19 12:53:45","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167672"}],"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=167672"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/167672\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=167672"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=167672"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=167672"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=167672"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=167672"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}