{"id":193472,"date":"2020-01-16T10:15:18","date_gmt":"2020-01-16T01:15:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=193472"},"modified":"2020-01-16T10:33:54","modified_gmt":"2020-01-16T01:33:54","slug":"income-article-443","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-443\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c13\u56de\u3011\u300c\u5e7c\u3044\u5b50\u3078\u306e\u8cc7\u7523\u79fb\u8ee2\u5f8c\u306e\u6ce8\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/shokeihint13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-193480\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/01\/shokeihint13-1.png\" alt=\"\" width=\"1489\" height=\"1191\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/shokeihint13-1.png 1489w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/shokeihint13-1-300x239.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/01\/shokeihint13-1-1024x819.png 1024w\" sizes=\"(max-width: 1489px) 100vw, 1489px\" \/><\/a><br \/>\n<!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<p>\u3054\u76f8\u8ac7\u306e\u5834\u5408\u3001\u682a\u5f0f\u4e0a\u5834\u306b\u3088\u308b\u682a\u4fa1\u4e0a\u6607\u306e\u542b\u307f\u76ca\u306e\u4e00\u90e8\u306f\u3001\u3046\u307e\u304f\u304a\u5b50\u3055\u3093\u306b\u79fb\u8ee2\u3067\u304d\u305f\u3068\u8003\u3048\u307e\u3059\u304c\u3001\u4eca\u5f8c\u306f\u304a\u5b50\u3055\u3093\u306e\u6210\u9577\u306b\u4f34\u3044\u3001\u300c\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\u9069\u7528\u306b\u3001\u7d99\u7d9a\u7684\u306b\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span>\u00a0 \u89e3 \u8aac\u00a0\u00a0<span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 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style=\"margin-left: 30px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/01\/08.htm\" target=\"_blank\">\u6240\u57fa\u901a\uff13\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523<\/strong><\/h4>\n<p>\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u5bfe\u8c61\u8cc7\u7523\u3068\u3057\u3066\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\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: 15px; text-indent: -15px; margin-bottom: 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target=\"_blank\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa<\/a>\u3092\u884c\u3044\u3001\u304b\u3064\u3001\u5f53\u8a72\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001\u5f53\u8a72\u7d0d\u7a0e\u7336\u4e88\u5206\u306e\u6240\u5f97\u7a0e\u306b\u76f8\u5f53\u3059\u308b\u62c5\u4fdd\u3092\u7a0e\u52d9\u7f72\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\uff15\u5e74\u9593\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\uff08\u6240\u6cd5137\u306e\uff12\u2460\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d77\u5916\u3067\u306e\u6ede\u5728\u304c\u9577\u671f\u306b\u53ca\u3076\u5834\u5408\u306f\u3001\u56fd\u5916\u8ee2\u51fa\u3059\u308b\u65e5\u304b\u3089\uff15\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/yoshiki\/pdf\/13-0.pdf\" target=\"_blank\">\u5ef6\u9577\u306e\u5c4a\u51fa<\/a>\u3092\u7d0d\u7a0e\u5730\u306e\u7a0e\u52d9\u7f72\u9577\u5b9b\u3066\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u7336\u4e88\u671f\u9593\u3092\u3055\u3089\u306b\uff15\u5e74\u5ef6\u9577\u3067\u304d\u307e\u3059\uff08\u6240\u6cd5137\u306e\uff12\u2461\uff09\u3002<\/p>\n<p>\u7d0d\u7a0e\u7336\u4e88\u671f\u9593\u4e2d\u306f\u3001\u5404\u5e74\u306e12\u670831\u65e5\u306b\u6709\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u8cc7\u7523\u7b49\u3092\u8a18\u8f09\u3057\u305f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/yoshiki\/pdf\/13-1_2801.pdf\" target=\"_blank\">\u5c4a\u51fa\u66f8<\/a>\u3092\u3001\u7fcc\u5e74\u306e\uff13\u670815\u65e5\u307e\u3067\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6240\u6cd5137\u306e\uff12\u2465\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u671f\u9593\u6e80\u4e86\u307e\u3067\u306b\u5e30\u56fd\u3057\u305f\u5834\u5408\u306f\u3001\u5e30\u56fd\u5f8c\uff14\u30f6\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u306e\u9069\u7528\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u3092\u53d6\u308a\u6d88\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u6240\u6cd5137\u306e\uff12\u2465\u2466\u3001\u6240\u6cd5153\u306e\uff12\u2460\uff09\u3002<\/p>\n<p style=\"margin-bottom: 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\/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/01.htm\" target=\"_blank\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/a>\u300d<br \/>\n<\/div><\/div>\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\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<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\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\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\u4f1a\u30fb\u30fb\u30fb\u4f1a\u793e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/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\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u79c1\uff38\u306f40\u6b73\u306e\u4f1a\u793e\u7d4c\u55b6\u8005\u3067\u3059\u300230\u6b73\u306e\u6642\u306b\uff21\u793e\u3092\u5275\u696d\u3057\u3001\u4eca\u5e74\u3001\u305d\u306e\u4f1a\u793e\u3092\u4e0a\u5834\u3055\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3057\u305f\u3002<br \/>\n\u5275\u696d\u5f53\u521d\u306f\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u307e\u3057\u305f\u306e\u3067\u3001\u305d\u306e\u9593\u306b\u79c1\u304c\u8a2d\u7acb\u3057\u305f\uff22\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3078\uff21\u793e\u682a\u5f0f\u306e30\uff05\u3092\u8b72\u6e21\u3057\u3001\uff22\u793e\u682a\u5f0f\u3092\u5f53\u6642\uff15\u6b73\u3060\u3063\u305f\u79c1\u306e\u5b50\uff39\u306b\u8d08\u4e0e\u3057\u307e\u3057\u305f\uff08\u4e0b\u56f3\u53c2\u7167\uff09\u3002<br \/>\n\u79c1\u3068\u3057\u3066\u306f\u3001\u4e0a\u5834\u6642\u306b\u767a\u751f\u3057\u305f\u682a\u5f0f\u306e\u542b\u307f\u76ca\u306e\u4e00\u90e8\u3092\u3001\u5b50\u3067\u3042\u308b\uff39\u306b\u3046\u307e\u304f\u79fb\u8ee2\u3067\u304d\u305f\u3068\u601d\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u4eca\u5f8c\u3001\u4f55\u304b\u6ce8\u610f\u3059\u308b\u70b9\u306f\u3042\u308a\u307e\u3059\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":[407,431],"backnumber":[2028],"series":[823],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 16:00:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/193472"}],"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=193472"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/193472\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=193472"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=193472"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=193472"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=193472"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=193472"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}