{"id":187953,"date":"2020-03-26T10:14:46","date_gmt":"2020-03-26T01:14:46","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=187953"},"modified":"2020-03-25T19:23:06","modified_gmt":"2020-03-25T10:23:06","slug":"income-article-457","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-457\/","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\u7b2c20\u56de\u3011\u300c\u5bc4\u9644\u8ca1\u7523\u304c\u5bc4\u9644\u65e5\u304b\u3089\uff12\u5e74\u4ee5\u5185\u306b\u8b72\u6e21\u3055\u308c\u3066\u3082\u975e\u8ab2\u7a0e\u63aa\u7f6e\u3092\u7d99\u7d9a\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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style=\"padding: 10px; border: 3px double #1E90FF; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\uff0d \u56de \u7b54 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#4682b4;\">\u2465<\/span>\u307e\u3067\u306b\u898f\u5b9a\u3059\u308b\u7406\u7531\u306b\u6e96\u305a\u308b\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u8a8d\u3081\u308b\u7406\u7531\u306b\u3088\u308a\u305d\u306e\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u8ca1\u7523\u306e\u8b72\u6e21\u3092\u3059\u308b\u5834\u5408<\/strong><\/p>\n<p><strong><span style=\"color: #800000;\">\u3014\u53d6\u5f97\u3059\u308b\u4ee3\u66ff\u8cc7\u7523\u7b49\u3015<\/span><\/strong><br \/>\n\u305d\u306e\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u53ce\u5165\u91d1\u984d\u306e\u5168\u90e8\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3092\u3082\u3063\u3066\u53d6\u5f97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3001\u571f\u5730\u3001\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u53ca\u3073\u682a\u5f0f\uff08\u51fa\u8cc7\u3092\u542b\u3080\uff09\u3067\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u8a8d\u3081\u305f\u3082\u306e\uff08\u682a\u5f0f\u306b\u3042\u3063\u3066\u306f\u3001\u4e0a\u8a18<strong><span style=\"color: #4682b4;\">\u2463<\/span><\/strong>\u306b\u898f\u5b9a\u3059\u308b\u7406\u7531\u306b\u6e96\u305a\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u3068\u3057\u3066\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u8a8d\u3081\u308b\u7406\u7531\u306b\u3088\u308b\u8b72\u6e21\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u306b\u9650\u308b\u3002\uff09\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u25cb\u25cf\u25cb\u25c6 \u89e3 \u8aac 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style=\"color: #4682b4;\"><strong>\u2466<\/strong><\/span>\u306b\u898f\u5b9a\u3055\u308c\u305f\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u8a8d\u3081\u308b\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u53ca\u3073\u300c\u4ee3\u66ff\u53d6\u5f97\u8ca1\u7523\u300d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\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\/05.htm#a-9\" target=\"_blank\">\u63aa\u7f6e\u6cd540\u6761\u901a\u9054\uff19<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff11\uff09<\/strong>\u3000\u8d08\u4e0e\u53c8\u306f\u907a\u8d08\u306b\u4fc2\u308b\u571f\u5730\u304c\u3001\u4e0d\u6574\u5f62\u5730\u82e5\u3057\u304f\u306f\u9593\u53e3\u304c\u72ed\u5c0f\u306a\u571f\u5730\u53c8\u306f\u501f\u5730\u6a29\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u3067\u3042\u308b\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u305d\u306e\u571f\u5730\u3092\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u571f\u5730\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u304c\u305d\u306e\u516c\u76ca\u6cd5\u4eba\u7b49\u306b\u304a\u3044\u3066\u96a3\u63a5\u5730\u53c8\u306f\u501f\u5730\u6a29\u3068\u4ea4\u63db\u3055\u308c\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: 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style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: #ff6600;\">\u21d2<\/span>\u305d\u306e\u65bd\u8a2d\u306e\u7528\u306b\u4f9b\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3001\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 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style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong>\uff08\uff16\uff09<\/strong>\u3000\u305d\u306e\u8ca1\u7523\u306b\u3064\u304d\u6240\u5f97\u7a0e\u6cd5\u7b2c57\u6761\u306e\uff14\u7b2c\uff13\u9805\u7b2c\uff12\u53f7\u300a\u682a\u5f0f\u4ea4\u63db\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u300b\u306b\u898f\u5b9a\u3059\u308b\u53d6\u5f97\u6761\u9805\u4ed8\u682a\u5f0f\u306b\u4fc2\u308b\u540c\u53f7\u306b\u898f\u5b9a\u3059\u308b\u53d6\u5f97\u4e8b\u7531\u306e\u767a\u751f\u306b\u3088\u308b\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px; padding-left: 30px;\"><span style=\"color: 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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\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\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<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<\/p><\/p><\/p><\/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\u8ca1\u7523\u304c\u3001\u305d\u306e\u5bc4\u9644\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u5bc4\u9644\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u306e\u516c\u76ca\u76ee\u7684\u4e8b\u696d\u306e\u7528\u306b\u76f4\u63a5\u4f9b\u3055\u308c\u3001\u53c8\u306f\u4f9b\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3042\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3053\u306e\uff12\u5e74\u306e\u671f\u9593\u5185\u306b\u5bc4\u9644\u3092\u53d7\u3051\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5bc4\u9644\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u3066\u3082\u3001\u975e\u8ab2\u7a0e\u63aa\u7f6e\u306e\u9069\u7528\u304c\u53ef\u80fd\u306a\u5834\u5408\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u3069\u306e\u3088\u3046\u306a\u5834\u5408\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":[2038],"series":[841],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-08-09 22:38:10","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187953"}],"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=187953"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/187953\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=187953"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=187953"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=187953"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=187953"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=187953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}