{"id":195998,"date":"2020-02-27T10:15:11","date_gmt":"2020-02-27T01:15:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=195998"},"modified":"2020-02-26T20:00:45","modified_gmt":"2020-02-26T11:00:45","slug":"income-article-452","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-452\/","title":{"rendered":"\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c38\u56de\u3011\u300c\u56fd\u5916\u5c45\u4f4f\u6276\u990a\u89aa\u65cf\u3092\u7acb\u8a3c\u3059\u308b\u305f\u3081\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u8a72\u5f53\u6027\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56fd\u5916\u8ca1\u7523<\/span>\u30fb<span style=\"color: #cd5c5c;\">\u975e\u5c45\u4f4f\u8005<\/span><span style=\"font-size: 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style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/19\/01.htm#a-01\" target=\"_blank\">\u6240\u57fa\u901a120\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c45\u4f4f\u8005\u304c\u3001\u540c\u4e00\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u5bfe\u3057\u3066\uff11\u5e74\u9593\u306b\uff13\u56de\u4ee5\u4e0a\u9001\u91d1\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u3059\u3079\u3066\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u3068\u6700\u5f8c\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3068\u4f5c\u6210\u3057\u305f\u660e\u7d30\u66f8\u306e\u63d0\u51fa\u3067\u3082\u554f\u984c\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/19\/01.htm#a-01\" target=\"_blank\">\u6240\u57fa\u901a120\uff0d\uff19<\/a>\uff09\u304c\u3001\u3053\u308c\u306f\u3042\u304f\u307e\u3067\u3082\u9001\u91d1\u5148\u306e\uff11\u4eba\u306b\u5bfe\u3059\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u30b7\u30fc\u30ba\u30f3\u3067\u3042\u308a\u3001\u56fd\u5916\u5c45\u4f4f\u6276\u990a\u89aa\u65cf\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u82e6\u616e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u3053\u306e\u88c1\u6c7a\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u3001\u6dfb\u4ed8\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u7bc4\u56f2\u3092\u62e1\u5927\u89e3\u91c8\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306f\u96e3\u3057\u3044\u306e\u3067\u3001\u305d\u306e\u3053\u3068\u3092\u5ff5\u982d\u306b\u3001\u9867\u554f\u5148\u3078\u306e\u8cc7\u6599\u8acb\u6c42\u3068\u8aac\u660e\u3092\u4e01\u5be7\u306b\u884c\u3046\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b\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\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\u76f8\u57fa\u901a\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<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\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u56fd\u901a\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u56fd\u901a\u9054\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u5fa9\u8208\u8ca1\u78ba\u6cd5\u30fb\u30fb\u30fb\u6771\u65e5\u672c\u5927\u9707\u707d\u304b\u3089\u306e\u5fa9\u8208\u306e\u305f\u3081\u306e\u65bd\u7b56\u3092\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u5b9f\u7279\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u6761\u7d04\u7b49\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u6cd5\u3001\u6cd5\u4eba\u7a0e\u6cd5\u53ca\u3073\u5730\u65b9\u7a0e\u6cd5\u306e\u7279\u4f8b\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u56fd\u9001\u6cd5\u30fb\u30fb\u30fb\u5185\u56fd\u7a0e\u306e\u9069\u6b63\u306a\u8ab2\u7a0e\u306e\u78ba\u4fdd\u3092\u56f3\u308b\u305f\u3081\u306e\u56fd\u5916\u9001\u91d1\u7b49\u306b\u4fc2\u308b\u8abf\u66f8\u306e\u63d0\u51fa\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u65e5\u7c73\u76f8\u7d9a\u7a0e\u6761\u7d04\u30fb\u30fb\u30fb\u907a\u7523\u3001\u76f8\u7d9a\u53ca\u3073\u8d08\u4e0e\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306b\u95a2\u3059\u308b\u4e8c\u91cd\u8ab2\u7a0e\u306e\u56de\u907f\u53ca\u3073\u8131\u7a0e\u306e\u9632\u6b62\u306e\u305f\u3081\u306e\u65e5\u672c\u56fd\u3068\u30a2\u30e1\u30ea\u30ab\u5408\u8846\u56fd\u3068\u306e\u9593\u306e\u6761\u7d04<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff15\u2461\u4e00\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff15\u6761\uff12\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\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u306b\u3042\u305f\u3063\u3066\u3001\u5916\u56fd\u306b\u3044\u308b\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u3092\u9069\u7528\u3057\u3088\u3046\u3068\u601d\u3063\u3066\u3044\u307e\u3059\u3002\u6570\u4eba\u306e\u5bb6\u65cf\u306e\u751f\u6d3b\u8cbb\u3092\u307e\u3068\u3081\u3066\uff11\u4eba\u306e\u53e3\u5ea7\u306b\u9001\u91d1\u3057\u3001\u305d\u306e\u652f\u6255\u3044\u306e\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3057\u305f\u5834\u5408\u3001\u8ab0\u306b\u652f\u6255\u3046\u304b\u306f\u5206\u304b\u308a\u307e\u3059\u304b\u3089\u3001\u6276\u990a\u63a7\u9664\u3082\u4eba\u6570\u5206\u3067\u304d\u307e\u3059\u304b\u3002\u305d\u3093\u306a\u306b\u5927\u304d\u306a\u91d1\u984d\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u5b9f\u969b\u306b\u306f\u554f\u984c\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u306b\u3082\u601d\u3048\u307e\u3059\u304c\u3001\u3044\u304b\u304c\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":[568,615],"backnumber":[2034],"series":[893],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:23:18","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/195998"}],"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=195998"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/195998\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=195998"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=195998"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=195998"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=195998"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=195998"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}