{"id":205566,"date":"2020-07-02T10:18:43","date_gmt":"2020-07-02T01:18:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=205566"},"modified":"2025-09-29T17:01:49","modified_gmt":"2025-09-29T08:01:49","slug":"income-article-472","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-472\/","title":{"rendered":"\u3014\uff31\uff06\uff21\u3067\u89e3\u6d88\u3015\u8a3a\u7642\u6240\u306b\u304a\u3051\u308b\u7a0e\u52d9\u306e\u7591\u554f\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8a3a\u7642\u6240\u306e\u53ce\u5165\u306e\u6240\u5f97\u533a\u5206\u3068\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u3014\uff31\uff06\uff21\u3067\u89e3\u6d88\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #b22222;\">\u8a3a\u7642\u6240<\/span><span style=\"font-size: 20px;\">\u306b\u304a\u3051\u308b<\/span>\u7a0e\u52d9<span style=\"font-size: 20px;\">\u306e<\/span>\u7591\u554f<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8a3a\u7642\u6240\u306e\u53ce\u5165\u306e\u6240\u5f97\u533a\u5206\u3068\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u6cd5\u4eba\u8d64\u6d25\u7dcf\u5408\u4f1a\u8a08<br \/>\n\u7a0e\u7406\u58eb\u30fb\u533b\u696d\u7d4c\u55b6\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8<br \/>\n<strong>\u8d64\u6d25\u3000\u525b\u53f2<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #4682b4; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #4682b4;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/p>\n<\/div>\n<p>\u8a3a\u7642\u6240\u306e\u53ce\u5165\u306e\u6240\u5f97\u533a\u5206\u3067\u5224\u65ad\u306b\u8ff7\u3046\u3082\u306e\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u53ce\u5165\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u533a\u5206\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2460\u3000\u81ea\u6cbb\u4f53\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u4e88\u9632\u63a5\u7a2e\u3084\u691c\u8a3a\u53ce\u5165<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2461\u3000\u4f11\u65e5\u591c\u9593\u8a3a\u7642\u306e\u5831\u916c<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2462\u3000\u7523\u696d\u533b\u306e\u5831\u916c<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong>\u2463\u3000\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599<\/strong><\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div style=\"padding: 10px; border: 3px double #b22222; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 6px; margin-top: 7px;\"><span style=\"font-size: 16px; color: #b22222;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/p>\n<\/div>\n<p>\u3054\u8cea\u554f\u306e\u53ce\u5165\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u533a\u5206\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd853f;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span> \u89e3 \u8aac <span style=\"color: #666699;\">\u25cf<\/span><span style=\"color: #cd853f;\"> \u25cf<\/span><span style=\"color: #666699;\"> \u25cf<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u81ea\u6cbb\u4f53\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u4e88\u9632\u63a5\u7a2e\u3084\u691c\u8a3a\u53ce\u5165<\/strong><\/h4>\n<p>\u81ea\u6cbb\u4f53\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u4e88\u9632\u63a5\u7a2e\u3084\u691c\u8a3a\u53ce\u5165\u306f\u3001\u8a3a\u7642\u6240\u306e\u8a3a\u7642\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u3068\u3057\u3066\u3001\u81ea\u8cbb\u8a3a\u7642\u53ce\u5165\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u500b\u4eba\u8a3a\u7642\u6240\u3067\u3042\u308c\u3070\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u8a08\u4e0a\u3055\u308c\u3001\u533b\u7642\u6cd5\u4eba\u3067\u3042\u308c\u3070\u6cd5\u4eba\u306e\u76ca\u91d1\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u306f\u500b\u4eba\u8a3a\u7642\u6240\u3001\u533b\u7642\u6cd5\u4eba\u3068\u3082\u306b\u8ab2\u7a0e\u58f2\u4e0a\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u4f11\u65e5\u591c\u9593\u8a3a\u7642\u306e\u5831\u916c<\/strong><\/h4>\n<p>\u4f11\u65e5\u591c\u9593\u8a3a\u7642\u306e\u5831\u916c\u306f\u3001\u5f93\u4e8b\u3059\u308b\u5f62\u614b\u306b\u3088\u3063\u3066\u6240\u5f97\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\uff12\u3064\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u3001\u4ee5\u4e0b\u3067\u307f\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u30b1\u30fc\u30b9\uff11\uff3d\u3000\u5730\u57df\u306e\u6551\u6025\u30bb\u30f3\u30bf\u30fc\u7b49\u3067\u5f93\u4e8b\u3059\u308b\u5834\u5408<\/strong><\/span><\/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:#333399;\">\n\t\t<ul>\n<li>\u533b\u5e2b\u304c\u81ea\u6cbb\u4f53\u3084\u4e00\u90e8\u4e8b\u52d9\u7d44\u5408\u304c\u958b\u8a2d\u3059\u308b\u6551\u6025\u30bb\u30f3\u30bf\u30fc\u7b49\u306b\u8d74\u304d\u3001\u4f11\u65e5\u30fb\u591c\u9593\u306b\u8a3a\u7642\u3092\u884c\u3044\u3001\u5f53\u8a72\u81ea\u6cbb\u4f53\u3084\u4e00\u90e8\u4e8b\u52d9\u7d44\u5408\u304b\u3089\u53d7\u3051\u308b\u5831\u916c\u306f\u3001\u533b\u5e2b\u500b\u4eba\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/03.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a28\uff0d\uff19\u306e\uff12<\/a>\uff09\u3002<\/li>\n<li>\u6d88\u8cbb\u7a0e\u306f\u4e0d\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 75px; text-indent: -75px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff3b\u30b1\u30fc\u30b9\uff12\uff3d\u3000\u8f2a\u756a\u5236\u3067\u81ea\u8eab\u306e\u8a3a\u7642\u6240\u3067\u8a3a\u7642\u3059\u308b\u5834\u5408<\/strong><\/span><\/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:#333399;\">\n\t\t<ul>\n<li>\u533b\u5e2b\u304c\u81ea\u6cbb\u4f53\u304b\u3089\u306e\u59d4\u8a17\u306b\u5fdc\u3058\u3066\u4f11\u65e5\u30fb\u591c\u9593\u306b\u3001\u81ea\u5df1\u306e\u8a3a\u7642\u6240\u306b\u3066\u8a3a\u7642\u3092\u884c\u3044\u3001\u5f53\u8a72\u81ea\u6cbb\u4f53\u7b49\u304b\u3089\u53d7\u3051\u308b\u5831\u916c\u306f\u3001\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u8a3a\u7642\u6240\u3092\u533b\u7642\u6cd5\u4eba\u304c\u55b6\u3080\u3068\u304d\u306f\u6cd5\u4eba\u306e\u76ca\u91d1\u306b\u7b97\u5165\u3055\u308c\u307e\u3059\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/02.htm#a-03\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a27\uff0d\uff15<\/a>\uff09\u3002<\/li>\n<li>\u6d88\u8cbb\u7a0e\u306f\u59d4\u8a17\u53ce\u5165\u3068\u3057\u3066\u8ab2\u7a0e\u58f2\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2462\u3000\u7523\u696d\u533b\u306e\u5831\u916c<\/strong><\/h4>\n<p>\u300c\u7523\u696d\u533b\u300d\u3068\u306f\u3001\u4e8b\u696d\u5834\u306b\u304a\u3044\u3066\u52b4\u50cd\u8005\u306e\u5065\u5eb7\u7ba1\u7406\u7b49\u306b\u3064\u3044\u3066\u3001\u5c02\u9580\u7684\u306a\u7acb\u5834\u304b\u3089\u6307\u5c0e\u30fb\u52a9\u8a00\u3092\u884c\u3046\u533b\u5e2b\u3092\u8a00\u3044\u307e\u3059\u3002\u52b4\u50cd\u5b89\u5168\u885b\u751f\u6cd5\u306b\u3088\u308a\u3001\u4e00\u5b9a\u306e\u898f\u6a21\u306e\u4e8b\u696d\u5834\u306b\u306f\u7523\u696d\u533b\u306e\u9078\u4efb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7523\u696d\u533b\u306e\u59d4\u8a17\u5831\u916c\u306f\u3001\u500b\u4eba\u8a3a\u7642\u6240\u306b\u304a\u3044\u3066\u306f\u533b\u5e2b\u500b\u4eba\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3057\u3001\u6d88\u8cbb\u7a0e\u306f\u4e0d\u8ab2\u7a0e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u533b\u7642\u6cd5\u4eba\u304c\u4e8b\u696d\u5834\u3068\u7523\u696d\u533b\u306e\u6d3e\u9063\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3001\u52e4\u52d9\u533b\u3092\u7523\u696d\u533b\u3068\u3057\u3066\u6d3e\u9063\u3057\u305f\u3068\u304d\u306f\u3001\u59d4\u8a17\u53ce\u5165\u3068\u3057\u3066\u533b\u7642\u6cd5\u4eba\u306e\u76ca\u91d1\u3068\u306a\u308a\u3001\u6d88\u8cbb\u7a0e\u306f\u8ab2\u7a0e\u58f2\u4e0a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/13\/01.htm\" target=\"_blank\" rel=\"noopener\">\u7523\u696d\u533b\u306e\u5831\u916c<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2463\u3000\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599<\/strong><\/h4>\n<p>\u533b\u5e2b\u500b\u4eba\u304c\u88fd\u85ac\u4f1a\u793e\u7b49\u304b\u3089\u306e\u4f9d\u983c\u306b\u57fa\u3065\u304d\u3001\u57f7\u7b46\u3057\u305f\u8ad6\u6587\u7b49\u306b\u5bfe\u3059\u308b\u539f\u7a3f\u6599\u53ca\u3073\u8b1b\u6f14\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u8b1b\u6f14\u6599\u7b49\u306f\u3044\u305a\u308c\u3082\u500b\u4eba\u306e\u300c\u96d1\u6240\u5f97\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u539f\u7a3f\u6599\u30fb\u8b1b\u6f14\u6599\u3068\u3082\u306b\u3001\u533b\u5e2b\u500b\u4eba\u306e\u8a3a\u7642\u3068\u3044\u3046\u672c\u6765\u306e\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u5185\u5bb9\u306e\u8ad6\u6587\u3084\u8b1b\u6f14\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u672c\u6765\u696d\u52d9\u306e\u4ed8\u968f\u884c\u70ba\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u58f2\u4e0a\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u53c2\u8003\u307e\u3067\u306b\u56fd\u7a0e\u5e81\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/22\/01.htm#:~:text=%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%81%AB%E3%81%8A%E3%81%84%E3%81%A6%E3%81%AF%E3%80%81%E4%BA%8B%E6%A5%AD,%E3%81%99%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AE%E3%82%82%E3%81%AE%E3%81%A7%E3%81%99%E3%80%82\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u300c\u4e8b\u696d\u300d\u306e\u5b9a\u7fa9<\/a>\u300d\u3092\u4ee5\u4e0b\u306b\u5f15\u7528\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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