{"id":187934,"date":"2020-01-30T10:16:50","date_gmt":"2020-01-30T01:16:50","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=187934"},"modified":"2020-01-29T13:18:55","modified_gmt":"2020-01-29T04:18:55","slug":"income-article-447","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-447\/","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\u7b2c18\u56de\u3011\u300c\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306b\u4fc2\u308b\u300c\u5bc4\u9644\u3092\u3057\u305f\u65e5\u300d\u3068\u306f\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\u7b2c18\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306b\u4fc2\u308b\u300c\u5bc4\u9644\u3092\u3057\u305f\u65e5\u300d\u3068\u306f\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>\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5bc4\u9644\u3092\u3057\u305f\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u5b9b\u3066\u306b\u7533\u8acb\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\uff14\u30f6\u6708\u306e\u8a08\u7b97\u306e\u8d77\u7b97\u65e5\u3068\u306a\u308b\u300c\u5bc4\u9644\u3092\u3057\u305f\u65e5\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u65e5\u3092\u6307\u3059\u306e\u3067\u3057\u3087\u3046\u304b\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>\u500b\u4eba\u304c\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u3092\u884c\u3063\u305f\u65e5\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u65e5\u5f8c\u306b\u5f53\u8a72\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304d\u3001\u305d\u308c\u305e\u308c\u6b21\u306b\u63b2\u3052\u308b\u65e5\u3092\u3044\u3046\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/03.htm#a-5\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\uff15<\/a>\uff09\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:#1E90FF;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #1e90ff;\">\uff08\uff11\uff09<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\u21d2<\/span>\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u7406\u4e8b\u4f1a\u306a\u3069\u6a29\u9650\u3042\u308b\u6a5f\u95a2\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d7\u5165\u308c\u306e\u6c7a\u8b70\u3092\u3057\u305f\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #1e90ff;\">\uff08\uff12\uff09<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u751f\u524d\u306e\u8ca1\u7523\u306e\u63d0\u4f9b\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\u21d2<\/span>\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u6210\u7acb\u3057\u305f\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #1e90ff;\">\uff08\uff13\uff09<\/span>\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u907a\u8d08\u53c8\u306f\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u907a\u8a00\u306b\u3088\u308b\u8ca1\u7523\u306e\u63d0\u4f9b\u306e\u5834\u5408\uff08\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u5bfe\u3059\u308b\u907a\u8d08\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\u21d2<\/span>\u907a\u8d08\u3092\u3057\u305f\u8005\u306e\u6b7b\u4ea1\u306e\u65e5<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #1e90ff;\">\uff08\uff14\uff09<\/span>\u3000\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\u21d2<\/span>\u5f53\u8a72\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d7\u5165\u308c\u306e\u6c7a\u8b70\u3092\u3057\u305f\u65e5<\/p>\n<\/div>\n<p>\u306a\u304a\u3001<span style=\"color: #1e90ff;\">\uff08\uff12\uff09<\/span>\u306b\u304a\u3051\u308b\u300c\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u6210\u7acb\u3057\u305f\u65e5\u300d\u3068\u306f\u3001\u7279\u5b9a\u4e00\u822c\u6cd5\u4eba\u3001\u5b66\u6821\u6cd5\u4eba\u3001\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3001\u66f4\u751f\u4fdd\u8b77\u6cd5\u4eba\u3001\u5b97\u6559\u6cd5\u4eba\u3001\u533b\u7642\u6cd5\u4eba\u53c8\u306f\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\u306e\u5834\u5408\u3001\u6cd5\u4eba\u306e\u8a2d\u7acb\u767b\u8a18\u306e\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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<p>\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306e\u3042\u3063\u305f\u65e5\u304b\u3089\uff14\u6708\u4ee5\u5185\uff08\u5f53\u8a72\u671f\u9593\u306e\u7d4c\u904e\u3059\u308b\u65e5\u524d\u306b\u5f53\u8a72\u8d08\u4e0e\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u63d0\u51fa\u671f\u9650\u307e\u3067\uff09\u306b\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3092\u7d4c\u7531\u3057\u3066\u3001\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\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u56fd\u7a0e\u5e81\u9577\u5b98\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u4ee425\u306e17\u2460\uff09\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u300c\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306e\u3042\u3063\u305f\u65e5\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u30b1\u30fc\u30b9\u6bce\u306b\u6b21\u306e\u3088\u3046\u306b\u500b\u5225\u306b\u5b9a\u3081\u3089\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\/kobetsu\/shotoku\/sochiho\/800423\/03.htm#a-5\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\uff15<\/a>\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u7406\u4e8b\u4f1a\u306a\u3069\u6a29\u9650\u3042\u308b\u6a5f\u95a2\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d7\u5165\u308c\u306e\u6c7a\u8b70\u3092\u3057\u305f\u65e5<\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff12\uff09\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u751f\u524d\u306e\u8ca1\u7523\u306e\u63d0\u4f9b\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 30px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u6210\u7acb\u3057\u305f\u65e5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u6210\u7acb\u3057\u305f\u65e5\u300d\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u306e\u8a2d\u7acb\u767b\u8a18\u306e\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u7279\u5b9a\u4e00\u822c\u6cd5\u4eba\uff08\u6cd5\u4eba\u7a0e\u6cd5\u5225\u8868\u7b2c\uff12\u306b\u63b2\u3052\u308b\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\u3067\u3001\u540c\u6cd5\u7b2c\uff12\u6761\u7b2c\uff19\u53f7\u306e\uff12\u30a4\u300a\u5b9a\u7fa9\u300b\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u5b66\u6821\u6cd5\u4eba\uff08\u79c1\u7acb\u5b66\u6821\u6cd5\u7b2c\uff13\u6761\u306b\u898f\u5b9a\u3059\u308b\u5b66\u6821\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\uff08\u793e\u4f1a\u798f\u7949\u6cd5\u7b2c22\u6761\u300a\u5b9a\u7fa9\u300b\u306b\u898f\u5b9a\u3059\u308b\u793e\u4f1a\u798f\u7949\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u66f4\u751f\u4fdd\u8b77\u6cd5\u4eba\uff08\u66f4\u751f\u4fdd\u8b77\u4e8b\u696d\u6cd5\u7b2c\uff12\u6761\u7b2c\uff16\u9805\u300a\u5b9a\u7fa9\u300b\u306b\u898f\u5b9a\u3059\u308b\u66f4\u751f\u4fdd\u8b77\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u5b97\u6559\u6cd5\u4eba\uff08\u5b97\u6559\u6cd5\u4eba\u6cd5\u7b2c\uff14\u6761\u7b2c\uff12\u9805\u300a\u6cd5\u4eba\u683c\u300b\u306b\u898f\u5b9a\u3059\u308b\u5b97\u6559\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 3px; padding-left: 36px;\"><span style=\"font-size: 12px;\">\u30fb\u533b\u7642\u6cd5\u4eba\uff08\u533b\u7642\u6cd5\u7b2c39\u6761\u7b2c\uff12\u9805\u306b\u898f\u5b9a\u3059\u308b\u533b\u7642\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09\u53c8\u306f\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\uff08\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u4fc3\u9032\u6cd5\u7b2c\uff12\u6761\u7b2c\uff12\u9805\u300a\u5b9a\u7fa9\u300b\u306b\u898f\u5b9a\u3059\u308b\u7279\u5b9a\u975e\u55b6\u5229\u6d3b\u52d5\u6cd5\u4eba\u3092\u3044\u3046\u3002\uff09<\/span><\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff13\uff09\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u5bfe\u3059\u308b\u907a\u8d08\u53c8\u306f\u5f53\u8a72\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u907a\u8a00\u306b\u3088\u308b\u8ca1\u7523\u306e\u63d0\u4f9b\u306e\u5834\u5408<\/strong>\uff08\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u5bfe\u3059\u308b\u907a\u8d08\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u542b\u3080\u3002\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u907a\u8d08\u3092\u3057\u305f\u8005\u306e\u6b7b\u4ea1\u306e\u65e5<\/p>\n<\/div>\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff14\uff09\u3000\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u5bfe\u3059\u308b\u8ca1\u7523\u306e\u8d08\u4e0e\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 30px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u5f53\u8a72\u8a2d\u7acb\u6e96\u5099\u59d4\u54e1\u4f1a\u7b49\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u53d7\u5165\u308c\u306e\u6c7a\u8b70\u3092\u3057\u305f\u65e5<\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u707d\u5bb3\u3001\u91cd\u75c5\u7b49\u306b\u3088\u308b\u5834\u5408\u3001\u907a\u8a00\u3092\u3082\u3063\u3066\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u8a2d\u7acb\u3059\u308b\u305f\u3081\u306e\u8ca1\u7523\u306e\u63d0\u4f9b\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u5f53\u8a72\u671f\u9593\u5185\u306b\u5f53\u8a72\u6cd5\u4eba\u304c\u8a2d\u7acb\u3055\u308c\u306a\u304b\u3063\u305f\u3068\u304d\u306a\u3069\u3001\u5f53\u8a72\u671f\u9593\u5185\u306b\u7533\u8acb\u66f8\u7b49\u3092\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u4e8b\u60c5\u304c\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3001\u304b\u3064\u3001\u5f53\u8a72\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u53c8\u306f\u96d1\u6240\u5f97\u306b\u3064\u304d\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c24\u6761\u304b\u3089\u7b2c26\u6761\u307e\u3067\u306e\u898f\u5b9a\u306b\u3088\u308b\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u7533\u8acb\u66f8\u985e\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3068\u304d\u306b\u306f\u3001\u671f\u65e5\u307e\u3067\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/03.htm#a-6\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\uff16<\/a>\uff09\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\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/800423\/01.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c40\u6761\u7b2c\uff11\u9805\u5f8c\u6bb5\u306e\u898f\u5b9a\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u975e\u8ab2\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6240\u6cd559\u2460\u4e00\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd559\u6761\uff11\u9805\uff11\u53f7<\/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>\u300c\u63aa\u7f6e\u6cd540\u6761\u3092\u7406\u89e3\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\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>\u8b72\u6e21\u6240\u5f97\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5bc4\u9644\u3092\u3057\u305f\u65e5\u304b\u3089\uff14\u30f6\u6708\u4ee5\u5185\u306b\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u5b9b\u3066\u306b\u7533\u8acb\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u3053\u306e\uff14\u30f6\u6708\u306e\u8a08\u7b97\u306e\u8d77\u7b97\u65e5\u3068\u306a\u308b\u300c\u5bc4\u9644\u3092\u3057\u305f\u65e5\u300d\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u65e5\u3092\u6307\u3059\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":[160,395,161,139],"backnumber":[2030],"series":[841],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:27:15","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187934"}],"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=187934"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187934\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=187934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=187934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=187934"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=187934"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=187934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}