{"id":209871,"date":"2020-08-31T11:42:55","date_gmt":"2020-08-31T02:42:55","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=209871"},"modified":"2020-08-31T12:04:49","modified_gmt":"2020-08-31T03:04:49","slug":"income-report-101","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-101\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30d1\u30d6\u30b3\u30e1\u3092\u7d4c\u3066\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u3092\u6539\u6b63\uff5e\u4ee4\u548c\uff12\u5e74\uff13\u6708\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u53d7\u3051\u8868\u8a18\u3092\u898b\u76f4\u3057\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u30d1\u30d6\u30b3\u30e1\u3092\u7d4c\u3066\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u3092\u6539\u6b63<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff12\u5e74\uff13\u6708\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\u3092\u53d7\u3051\u8868\u8a18\u3092\u898b\u76f4\u3057\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: 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target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e\u4e00\u90e8\u6539\u6b63\uff08\u6848\uff09\uff08\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u300a\u682a\u5f0f\u7b49\u3092\u8d08\u4e0e\u7b49\u3057\u305f\u5834\u5408\u306e\u300c\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u300d\u300b\uff09\u306b\u5bfe\u3059\u308b\u610f\u898b\u52df\u96c6\u306e\u7d50\u679c\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306f\u3069\u306e\u3088\u3046\u306a\u901a\u9054\u304b\u3015<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u6cd559\u6761\u306b\u304a\u3044\u3066\u3001\u500b\u4eba\u304c\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u8457\u3057\u304f\u4f4e\u3044\u4fa1\u984d\u3067\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\uff08\u6642\u4fa1\uff09\u306b\u3088\u308a\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3059\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u8b72\u6e21\u3057\u305f\u8cc7\u7523\u306e\u8b72\u6e21\u6642\u306e\u6642\u4fa1\u304c\u3044\u304f\u3089\u306a\u306e\u304b\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905459\uff0d\uff16\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u3088\u308a\u7b97\u5b9a\u3057\u305f\u4fa1\u984d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u6642\u4fa1\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306e\u305f\u3081\u306e\u7b97\u5b9a\u65b9\u6cd5\u304c\u501f\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3057\u304b\u3057\u3001\u6240\u5f97\u7a0e\u306f\u3000\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306f\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u540c\u901a\u9054\uff08\uff11\uff09\u306b\u304a\u3044\u3066\u5b9a\u3081\u308b\u300c\u540c\u65cf\u682a\u4e3b\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u3057\u305f\u500b\u4eba\u306e\u5f53\u8a72\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u76f4\u524d\u306e\u8b70\u6c7a\u6a29\u306e\u6570\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u901a\u9054\u306e\u6539\u6b63\u70b9\u306f\u4f55\u304b\u3015<\/strong><\/h4>\n<p>\u4eca\u56de\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-188\" 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15px;\">\uff08\uff13\uff09\u30fb\uff08\uff14\uff09\u3000\u6539\u6b63\u306a\u3057\uff08\u7701\u7565\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u6539\u6b63\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u6700\u9ad8\u88c1\u5224\u6c7a\u306f\u3069\u306e\u3088\u3046\u306a\u4e8b\u6848\u3060\u3063\u305f\u306e\u304b\u3015<\/strong><\/h4>\n<p>\u3053\u306e\u6539\u6b63\u306e\u539f\u56e0\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u4ee4\u548c\uff12\u5e74\uff13\u670824\u65e5\u306e\u6700\u9ad8\u88c1\u5224\u6c7a\uff08TAINS\u30b3\u30fc\u30c9\uff1aZ888-2296\uff09\u3067\u3042\u308b\u3002\u3053\u308c\u306f\u4ee3\u8868\u53d6\u7de0\u5f79\u3067\u3042\u3063\u305f\u500b\u4eba\u304c\u6301\u682a\u3092\u6cd5\u4eba\u306b\u914d\u5f53\u9084\u5143\u4fa1\u984d\uff08\uff11\u682a\u3042\u305f\u308a75\u5186\uff09\u3067\u58f2\u5374\u3057\u305f\u304c\u3001\u8ab2\u7a0e\u5e81\u304c\u3001\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\uff08\uff11\u682a\u3042\u305f\u308a2,505\u5186\uff09\u304c\u6642\u4fa1\u3067\u3042\u308b\u3068\u3057\u3066\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3053\u3068\u304b\u3089\u3001\u305d\u306e\u500b\u4eba\u306e\u76f8\u7d9a\u4eba\uff08\u7d0d\u7a0e\u8005\uff09\u304c\u4e0d\u670d\u3067\u3042\u308b\u3068\u3057\u3066\u8a34\u3048\u305f\u3082\u306e\u3067\u3042\u308b\u3002\u306a\u304a\u3001\u682a\u5f0f\u767a\u884c\u6cd5\u4eba\u306f\u540c\u65cf\u682a\u4e3b\u306e\u3044\u306a\u3044\u4f1a\u793e\u3067\u3001\u8b72\u6e21\u76f4\u524d\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306f\u8b72\u6e21\u4eba\u5358\u72ec\u306715.88\uff05\u3001\u540c\u65cf\u95a2\u4fc2\u8005\u3092\u542b\u3081\u308b\u306822.79\uff05\u3067\u3042\u308a\u3001\u8b72\u6e21\u5f8c\u306f\u3001\u8b72\u53d7\u6cd5\u4eba\u304c7.88\uff05\u3067\u3042\u3063\u305f\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u6642\u4fa1\u306f\u3001\u8b72\u6e21\u4eba\u3092\u57fa\u6e96\u3068\u3059\u308b\u3068\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u306a\u308b\u304c\u3001\u8b72\u53d7\u4eba\u3092\u57fa\u6e96\u3068\u3059\u308b\u3068\u914d\u5f53\u9084\u5143\u4fa1\u984d\u3068\u306a\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u306f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306b\u304a\u3044\u3066\u540c\u65cf\u682a\u4e3b\u306e\u5224\u5b9a\u306f\u8b72\u6e21\u524d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u540c\u65cf\u682a\u4e3b\u306e\u3044\u306a\u3044\u4f1a\u793e\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306b\u57fa\u3065\u304f\u682a\u4e3b\u533a\u5206\u306e\u5224\u5b9a\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u304b\u3089\u3001\u53d6\u5f97\u5f8c\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u3067\u5224\u65ad\u3059\u3079\u304d\u3068\u4e3b\u5f35\u3057\u305f\u3002\u5730\u88c1\uff08\u6771\u4eac\u5730\u5224\u5e73\u621029\u5e74\uff18\u670830\u65e5\uff09\u306f\u8b72\u6e21\u76f4\u524d\u306e\u8b72\u6e21\u4eba\u306e\u8b70\u6c7a\u6a29\u5272\u5408\u306b\u3088\u308b\u3068\u3057\u3066\u7d0d\u7a0e\u8005\u306e\u4e3b\u5f35\u3092\u9000\u3051\u3001\u4e0d\u670d\u306a\u7d0d\u7a0e\u8005\u304c\u63a7\u8a34\u3057\u305f\u3068\u3053\u308d\u3001\u9ad8\u88c1\uff08\u6771\u4eac\u9ad8\u5224\u5e73\u621030\u5e74\uff17\u670819\u65e5\uff09\u3067\u306f\u3001\u901a\u9054\u3067\u682a\u4e3b\u533a\u5206\u306b\u3064\u3044\u3066\u8b72\u6e21\u524d\u306e\u8b70\u6c7a\u6a29\u306b\u3088\u308b\u3068\u3044\u3046\u660e\u6587\u306e\u5b9a\u3081\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u539f\u5224\u6c7a\u3092\u5909\u66f4\u3001\u8ab2\u7a0e\u51e6\u5206\u3092\u53d6\u308a\u6d88\u3057\u3001\u4e0d\u670d\u306a\u8ab2\u7a0e\u5e81\u304c\u4e0a\u544a\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u6700\u9ad8\u88c1\u5224\u6c7a\u306e\u3069\u3053\u304c\u6539\u6b63\u306b\u3064\u306a\u304c\u3063\u305f\u306e\u304b\u3015<\/strong><\/h4>\n<p>\u6700\u9ad8\u88c1\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306f\u3001\u8b72\u6e21\u4eba\u304c\u4fdd\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u5897\u52a0\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u3060\u304b\u3089\u3001\u8b72\u6e21\u4eba\u306e\u4f1a\u793e\u3078\u306e\u652f\u914d\u529b\u306e\u7a0b\u5ea6\u306b\u5fdc\u3058\u305f\u8a55\u4fa1\u65b9\u6cd5\u3092\u7528\u3044\u308b\u3079\u304d\u3068\u3057\u3066\u3001\u56fd\u306e\u6557\u8a34\u90e8\u5206\u3092\u7834\u68c4\u3057\u3066\u9ad8\u88c1\u306b\u5dee\u3057\u623b\u3057\u305f\u3002<\/p>\n<p>\u306a\u304a\u3000\u5b87\u8cc0\u3001\u5bae\u5d0e\u88c1\u5224\u5b98\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u901a\u9054\u3092\u501f\u7528\u3057\u3066\u4f5c\u6210\u3057\u305f\u6240\u5f97\u7a0e\u6cd5\u306e\u901a\u9054\u306b\u3064\u3044\u3066\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u3059\u308b\u3088\u3046\u306a\u6539\u5584\u304c\u671b\u307e\u308c\u308b\u3068\u3044\u3046\u88dc\u8db3\u610f\u898b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u8ff0\u3079\u305f\u3053\u3068\u304c\u4eca\u56de\u306e\u901a\u9054\u6539\u6b63\u306b\u3064\u306a\u304c\u3063\u305f\u3068\u8003\u3048\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u88dc\u8db3\u610f\u898b\u306e\u4e00\u90e8\u306f\u4e0a\u8a18<a title=\"\u30d1\u30d6\u30ea\u30c3\u30af\u30b3\u30e1\u30f3\u30c8\" href=\"https:\/\/search.e-gov.go.jp\/servlet\/Public?CLASSNAME=PCMMSTDETAIL&amp;id=410020031&amp;Mode=0&amp;fromPCMMSTDETAIL=true\" target=\"_blank\">\u30d1\u30d6\u30b3\u30e1\u30da\u30fc\u30b8<\/a>\uff08\u53c2\u8003\u6cd5\u4ee4\u7b49\uff09\u306b\u3066\u95b2\u89a7\u53ef\u80fd\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u3014\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u659f\u914c\u5272\u5408\u306b\u3064\u3044\u3066\u3015<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u6539\u6b63\u306b\u3064\u304d\u610f\u898b\u52df\u96c6\u3092\u3057\u305f\u3068\u3053\u308d\u3001\u901a\u905459\uff0d\uff16\uff08\uff12\uff09\u3067\u3001\u682a\u5f0f\u3092\u8b72\u6e21\u53c8\u306f\u8d08\u4e0e\u3057\u305f\u500b\u4eba\u304c\u3001\u767a\u884c\u4f1a\u793e\u306b\u3068\u3063\u3066\u300c\u4e2d\u5fc3\u7684\u306a\u540c\u65cf\u682a\u4e3b\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u300c\u5c0f\u4f1a\u793e\u300d\u3068\u3057\u3066\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u304c\u3001\u8a55\u4fa1\u65b9\u6cd5\u3068\u3057\u3066\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u3068\u7d14\u8cc7\u7523\u4fa1\u984d\u306e\u6298\u8877\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u4fa1\u984d\u306e\u7b97\u5b9a\u4e0a\u306e\u659f\u914c\u5272\u5408\u306b\u3064\u3044\u3066\u660e\u78ba\u5316\u306e\u8981\u671b\u304c\u3042\u3063\u305f\u3002<\/p>\n<p>\u3053\u306e\u8981\u671b\u306b\u5bfe\u3057\u3066\u56fd\u7a0e\u5e81\u306f\u3001\u5927\u4f1a\u793e\u306f0.7\u3001\u4e2d\u4f1a\u793e\u306f0.6\u3001\u5c0f\u4f1a\u793e\u306f0.5\u306e\u659f\u914c\u5272\u5408\u3067\u3042\u308b\u3053\u3068\u304c\u6587\u7406\u4e0a\u660e\u3089\u304b\u306a\u305f\u3081\u901a\u9054\u306e\u898b\u76f4\u3057\u306f\u884c\u308f\u305a\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u89e3\u8aac\u3092\u63b2\u8f09\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3068\u8ff0\u3079\u305f\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\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 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