{"id":215610,"date":"2020-11-19T10:17:15","date_gmt":"2020-11-19T01:17:15","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=215610"},"modified":"2020-11-18T13:08:21","modified_gmt":"2020-11-18T04:08:21","slug":"income-article-492","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-492\/","title":{"rendered":"\u7d66\u4e0e\u8a08\u7b97\u306e\u8cea\u554f\u7bb1\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u69d8\u5f0f\u306e\u5909\u66f4\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u7d66\u4e0e\u8a08\u7b97<span style=\"font-size: 15px;\">\u306e<\/span><span style=\"color: #87cefa;\">\u8cea<\/span><span style=\"color: #ffb6c1;\">\u554f<\/span><span style=\"color: #90ee90;\">\u7bb1<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u69d8\u5f0f\u306e\u5909\u66f4\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7279\u5b9a\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"padding: 10px; border: 3px solid #87CEFA; background-color: #f0f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #00bfff;\"><strong>\uff31<\/strong><\/span><\/h3>\n<p>12\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u5e74\u672b\u8abf\u6574\u66f8\u985e\u3092\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3078\u914d\u4ed8\u3059\u308b\u6642\u671f\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u69d8\u5f0f\u306f\u3001\u6628\u5e74\u3068\u6bd4\u8f03\u3057\u3066\u5909\u66f4\u70b9\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n<!--more--><\/p>\n<h3 style=\"padding: 10px; border: 3px solid #FFB6C1; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #f08080;\"><strong>\uff21<\/strong><\/span><\/h3>\n<p>\u5909\u66f4\u70b9\u306e\u6709\u7121\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<br \/>\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-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #800000;\">\u5909\u66f4\u70b9\u3042\u308a<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #800000;\">\u21d2<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #333399;\">\u5909\u66f4\u70b9\u306a\u3057<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"color: #333399;\">\u21d2<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #006400;\">\u65b0\u8a2d<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u21d2<\/span> \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #90ee90;\">\uff0a\u3000\uff0a\u3000<span style=\"color: #339966;\">\u89e3 \u8aac<\/span>\u3000\uff0a\u3000\uff0a<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\uff08\u4ee5\u4e0b\u540c\u69d8\uff09\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-215638\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-1.png\" alt=\"\" width=\"2433\" height=\"1738\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-1.png 2433w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-1-300x214.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-1-1024x731.png 1024w\" sizes=\"(max-width: 2433px) 100vw, 2433px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-215641\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-2.png\" alt=\"\" width=\"2326\" height=\"1638\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-2.png 2326w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-2-300x211.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-2-1024x721.png 1024w\" sizes=\"(max-width: 2326px) 100vw, 2326px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u3000\u4e0a\u8a18\u69d8\u5f0f\u306e <span style=\"color: #b22222;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span><\/strong><\/span> \u306f\u3001\u5e73\u621031\u5e74\uff082019\u5e74\uff09\u5206\u304b\u3089\u306e\u5909\u66f4\u7b87\u6240\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u4ee4\u548c\uff12\u5e74\u5206\u306e\u5909\u66f4\u70b9<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u27a4<\/span>\u3000\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u300c\u5358\u8eab\u5150\u7ae5\u6276\u990a\u8005\u300d\u306e\u6b04\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-215640\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-3.png\" alt=\"\" width=\"2425\" height=\"1705\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-3.png 2425w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-3-300x210.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-3-1024x719.png 1024w\" sizes=\"(max-width: 2425px) 100vw, 2425px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u3000\u4e0a\u8a18\u69d8\u5f0f\u306e <span style=\"color: #b22222;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span><\/strong><\/span> \u306f\u3001\u4ee4\u548c\uff12\u5e74\u5206\u304b\u3089\u306e\u5909\u66f4\u7b87\u6240\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u4ee4\u548c\uff13\u5e74\u5206\u306e\u5909\u66f4\u70b9<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u7279\u5225\u306e\u5be1\u5a66\u300d\u3001\u300c\u5be1\u592b\u300d\u304c\u306a\u304f\u306a\u308a\u3001\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u5de6\u8a18\u306e\u5185\u5bb9\u300d\u304c\u306a\u304f\u306a\u308a\u3001\u300c\u969c\u5bb3\u8005\u53c8\u306f\u52e4\u52b4\u5b66\u751f\u306e\u5185\u5bb9\u300d\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u300c\u5358\u8eab\u5150\u7ae5\u6276\u990a\u8005\u300d\u306e\u6b04\u304c\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-215637\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-4.png\" alt=\"\" width=\"2208\" height=\"1540\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-4.png 2208w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-4-300x209.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-4-1024x714.png 1024w\" sizes=\"(max-width: 2208px) 100vw, 2208px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-5-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-215653\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-5-1.png\" alt=\"\" width=\"2372\" height=\"1728\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-5-1.png 2372w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-5-1-300x218.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2020\/11\/kyuyoqa11-5-1-1024x745.png 1024w\" sizes=\"(max-width: 2372px) 100vw, 2372px\" \/><\/a><\/p>\n<p style=\"margin-left: 24px; text-indent: -24px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\u203b<\/span>\u3000\u4e0a\u8a18\u69d8\u5f0f\u306e <span style=\"color: #b22222;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span><\/strong><\/span> \u306f\u3001\u4ee4\u548c\u5143\u5e74\u5206\u304b\u3089\u306e\u5909\u66f4\u7b87\u6240\u3092\u793a\u3057\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u25ce\u4ee4\u548c\uff12\u5e74\u5206\u306e\u5909\u66f4\u70b9<\/strong><\/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:#b22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u300c\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u300d\u306e\u6b04\u304c\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u5224\u5b9a\u6b04\u306b\u30ab\u30c3\u30b3\u66f8\u304d\uff08\u8001\u4eba\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\uff09\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5224\u5b9a\u6b04\u306e\u300c38\u4e07\u5186\u300185\u4e07\u5186\u3001123\u4e07\u5186\u300d\u304c\u300c48\u4e07\u5186\u300195\u4e07\u5186\u3001133\u4e07\u5186\u300d\u306b\u5909\u66f4\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u63a7\u9664\u984d\u306e\u8a08\u7b97\u6b04\u306e\u300c85\u4e07\u5186\u8d8590\u4e07\u5186\u4ee5\u4e0b\u300190\u4e07\u5186\u8d8595\u4e07\u5186\u4ee5\u4e0b\u300195\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u3001100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b\u3001105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b\u3001110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b\u3001115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b\u3001120\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\u300d\u304c\u300c95\u4e07\u5186\u8d85100\u4e07\u5186\u4ee5\u4e0b\u3001100\u4e07\u5186\u8d85105\u4e07\u5186\u4ee5\u4e0b\u3001105\u4e07\u5186\u8d85110\u4e07\u5186\u4ee5\u4e0b\u3001110\u4e07\u5186\u8d85115\u4e07\u5186\u4ee5\u4e0b\u3001115\u4e07\u5186\u8d85120\u4e07\u5186\u4ee5\u4e0b\u3001120\u4e07\u5186\u8d85125\u4e07\u5186\u4ee5\u4e0b\u3001125\u4e07\u5186\u8d85130\u4e07\u5186\u4ee5\u4e0b\u3001130\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\u300d\u306b\u5909\u66f4\u306b\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u300c\u3042\u306a\u305f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u300d\u306e\u6b04\u304c\u306a\u304f\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u300c\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u898b\u7a4d\u984d\uff09\u300d\u306e\u6b04\u304c\u7c21\u7d20\u5316\u3055\u308c\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2466<\/span>\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u3068\u517c\u7528\u306e\u7533\u544a\u66f8\u306b\u306a\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8\u306b\u3064\u3044\u3066\u306f\u5909\u66f4\u306a\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u306f\u65b0\u8a2d\u306e\u305f\u3081\u7701\u7565\u3002<\/p>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u306e\uff08\u7570\u52d5\uff09\u7533\u544a<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_05.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u306e\u7533\u544a<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/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\u7d66\u4e0e\u8a08\u7b97\u306e\u8cea\u554f\u7bb1\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>12\u6708\u306e\u7d66\u4e0e\u8a08\u7b97\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u306b\u3042\u305f\u308a\u3001\u5e74\u672b\u8abf\u6574\u66f8\u985e\u3092\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3078\u914d\u4ed8\u3059\u308b\u6642\u671f\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u69d8\u5f0f\u306f\u3001\u6628\u5e74\u3068\u6bd4\u8f03\u3057\u3066\u5909\u66f4\u70b9\u306f\u3042\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n","protected":false},"author":10656,"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":[702,699,320,568,465,303,464,569,605],"backnumber":[2071],"series":[800],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-13 02:07:59","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215610"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=215610"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/215610\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=215610"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=215610"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=215610"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=215610"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=215610"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}