{"id":181468,"date":"2019-10-17T10:16:50","date_gmt":"2019-10-17T01:16:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=181468"},"modified":"2023-12-28T10:31:20","modified_gmt":"2023-12-28T01:31:20","slug":"income-article-412","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-412\/","title":{"rendered":"\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d\u3000\u3010\u7b2c34\u56de\u3011\u300c\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u524d\u306e\u58f2\u8cb7\u5951\u7d04\u65e5\u3092\u53ce\u5165\u6642\u671f\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u300d\uff0d\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u3068\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3068\u306e\u95a2\u4fc2\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #6c2c2f;\">\uff31<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n\uff38\u306f\u3001\u6628\u5e74\uff12\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7236\u89aa\u306e\u5bb6\u5c4b\uff08\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\uff09\u3068\u305d\u306e\u6577\u5730\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5f8c\u306b\u3001\u8cb7\u4e3b\u5074\u306e\u5e0c\u671b\u306b\u3088\u3063\u3066\u6577\u5730\u306e\u307f\u3092\u58f2\u8cb7\u5bfe\u8c61\u3068\u3057\u3066\u3001\u5bb6\u5c4b\u306f\u58f2\u4e3b\u5074\u306e\u8cac\u4efb\u3067\u53d6\u308a\u58ca\u3057\u3001\u8b72\u6e21\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u306e\u306f\u6628\u5e74\u306e10\u6708\u3067\u3001\u540c\u5e74\u306e11\u6708\u306b\u305d\u306e\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3001\u672c\u5e74\u306e\uff12\u6708\u306b\u305d\u306e\u6577\u5730\u3092\u5f15\u304d\u6e21\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u306f\u7236\u89aa\u304c\u305d\u306e\u5bb6\u5c4b\u306b\u4e00\u4eba\u66ae\u3089\u3057\u3092\u3057\u3001\u53d6\u58ca\u3057\u6642\u307e\u3067\u306f\u7a7a\u304d\u5bb6\u3067\u3001\u305d\u306e\u6577\u5730\u3082\u76f8\u7d9a\u306e\u6642\u304b\u3089\u8b72\u6e21\u306e\u6642\u307e\u3067\u672a\u5229\u7528\u306e\u571f\u5730\u3067\u3057\u305f\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3067\u3042\u308b\u6628\u5e74\u5206\u306e\u53ce\u5165\u3068\u3057\u3066\u7533\u544a\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\uff38\u306f\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\uff09\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/sozoku-akiya34-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-179875\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2019\/07\/sozoku-akiya34-1.png\" alt=\"\" width=\"2298\" height=\"742\" \/><\/a><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\uff21<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<p>\u58f2\u8cb7\u5951\u7d04\u306e\u52b9\u529b\u306e\u767a\u751f\u306e\u65e5\u3092\u8b72\u6e21\u306e\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e5\u307e\u3067\u306b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u7b49\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\u25cf\u25cb\u25cf\u25cb<\/span>\u89e3\u8aac<span style=\"color: #274a78;\">\u25cb\u25cf\u25cb\u25cf<\/span><\/strong><\/h4>\n<p>\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u306e\u5bfe\u8c61\u3068\u306a\u308b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u5168\u90e8\u306e\u53d6\u58ca\u3057\u82e5\u3057\u304f\u306f\u9664\u5374\u3092\u3057\u305f\u5f8c\u53c8\u306f\u305d\u306e\u5168\u90e8\u304c\u6ec5\u5931\u3092\u3057\u305f\u5f8c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u63aa\u6cd535\u2462\u4e8c\uff09\u3002<\/p>\n<p>\u3053\u306e\u300c\u53d6\u58ca\u3057\u7b49\u3092\u3057\u305f\u5f8c\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u8b72\u6e21\u306e\u6642\u307e\u3067\u306b\u305d\u306e\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u300c\u8b72\u6e21\u306e\u6642\u300d\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5\uff08\u5f15\u6e21\u65e5\u57fa\u6e96\uff09\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u58f2\u8cb7\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u3092\u8b72\u6e21\u306e\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/01.htm#a-01\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a36\uff0d12<\/a>\uff09\u3002<\/p>\n<p>\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306f\u3001<span style=\"color: #ff0000;\">\uff08\u5f15\u6e21\u65e5\u57fa\u6e96\uff09\u306b\u3088\u3089\u305a\u3001\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u306b\u3088\u308a<\/span>\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u3067\u3042\u308b\u6628\u5e7410\u6708\u3092\u300c\u8b72\u6e21\u306e\u6642\u300d\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u305d\u306e\u8b72\u6e21\u306e\u6642\u307e\u3067\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u672c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u307e\u3067\u306b\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u306e\u52b9\u529b\u306e\u767a\u751f\u306e\u65e5\u3092\u8b72\u6e21\u306e\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u53d6\u58ca\u3057\u8981\u4ef6\u306f\u5177\u5099\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #ff0000;\">\u304a\u3063\u3066\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff16\u5e74\uff082024\u5e74\uff09\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff19\u5e74\uff082027\u5e74\uff0912\u670831\u65e5\u307e\u3067\u306e\u9593\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8b72\u6e21\u306e\u6642\u304b\u3089\u5f53\u8a72\u8b72\u6e21\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u305d\u306e\u5bb6\u5c4b\u304c\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u53c8\u306f\u3001\u5168\u90e8\u3092\u53d6\u58ca\u3057\u82e5\u3057\u304f\u306f\u9664\u5374\u30fb\u6ec5\u5931\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff08<a href=\"https:\/\/profession-net.com\/professionjournal\/income-article-650\/\" title=\"\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d\u3000\u3010\u7b2c48\u56de\u3011\u300c\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u524d\u306e\u58f2\u8cb7\u5951\u7d04\u65e5\u3092\u53ce\u5165\u6642\u671f\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u300d\uff0d\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u3068\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3068\u306e\u95a2\u4fc2\uff0d\uff08\u4ee4\u548c\uff16\u5e74\uff082024\u5e74\uff09\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8b72\u6e21\uff09\" rel=\"noopener\" target=\"_blank\">\u3010\u7b2c48\u56de\u3011<\/a>\u3092\u53c2\u7167\uff09\u3002<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#FF0000;\">\n\t\t<p><span style=\"color: #ff0000;\">\u3014\u8ffd\u8a18\uff1a2023\/12\/15\u3015<\/span><br \/>\n\u4e0a\u8a18<span style=\"color: #ff0000;\">\u8d64\u5b57\u90e8\u5206<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u898b\u76f4\u3057\u306b\u5bfe\u5fdc\u3057\u3066\u8ffd\u8a18\u3092\u884c\u3044\u307e\u3057\u305f\u3002<\/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>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\uff38\u306f\u3001\u6628\u5e74\uff12\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7236\u89aa\u306e\u5bb6\u5c4b\uff08\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\uff09\u3068\u305d\u306e\u6577\u5730\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5f8c\u306b\u3001\u8cb7\u4e3b\u5074\u306e\u5e0c\u671b\u306b\u3088\u3063\u3066\u6577\u5730\u306e\u307f\u3092\u58f2\u8cb7\u5bfe\u8c61\u3068\u3057\u3066\u3001\u5bb6\u5c4b\u306f\u58f2\u4e3b\u5074\u306e\u8cac\u4efb\u3067\u53d6\u308a\u58ca\u3057\u3001\u8b72\u6e21\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<br \/>\n\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u306e\u306f\u6628\u5e74\u306e10\u6708\u3067\u3001\u540c\u5e74\u306e11\u6708\u306b\u305d\u306e\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3001\u672c\u5e74\u306e\uff12\u6708\u306b\u305d\u306e\u6577\u5730\u3092\u5f15\u304d\u6e21\u3057\u307e\u3057\u305f\u3002<br 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\/>\n\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3067\u3042\u308b\u6628\u5e74\u5206\u306e\u53ce\u5165\u3068\u3057\u3066\u7533\u544a\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\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":[160,573,641],"backnumber":[2016],"series":[876],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 14:06:29","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181468"}],"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=181468"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/181468\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=181468"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=181468"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=181468"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=181468"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=181468"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}