{"id":222008,"date":"2021-03-04T10:10:07","date_gmt":"2021-03-04T01:10:07","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=222008"},"modified":"2021-03-03T19:19:18","modified_gmt":"2021-03-03T10:19:18","slug":"reading-278","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-278\/","title":{"rendered":"\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u3000\u3010\u7b2c42\u8a71\u3011\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #00a381;\"><strong>\u3008\u5c0f\u8aac\u3009<\/strong><\/span><\/h4>\n<h3 style=\"text-align: center;\"><strong>\u300e<span style=\"color: #b22222;\">\u6240\u5f97\u8ab2\u7a0e<\/span>\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c42\u8a71\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d<\/strong><\/h4>\n<p style=\"text-align: center;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-162487\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2021\/02\/shotoku-bumon42-1.png\" alt=\"\" width=\"436\" height=\"350\" \/><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<\/span><strong style=\"text-align: right;\">\u516b\u30c3\u5c3e\u3000\u9806\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u304a\u304b\u3057\u3044\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96fb\u5353\u3092\u53e9\u304d\u306a\u304c\u3089\u3001\u9838\u3092\u50be\u3051\u308b\u3002<br \/>\n\u673a\u306e\u4e0a\u306b\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r02\/02.pdf\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff22<\/a>\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u300c\u3082\u3057\u304b\u3057\u3066\u30fb\u30fb\u30fb\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u306e\u304b\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4ee4\u548c\uff12\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u30b3\u30f3\u30d4\u30e5\u30fc\u30bf\u3067\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u8a08\u7b97\u30df\u30b9\u306f\u306a\u3044\u3060\u308d\u3046\u3068\u601d\u3044\u306a\u304c\u3089\u3082\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u7533\u544a\u66f8\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u6570\u5b57\u3092\u4f55\u5ea6\u3082\u691c\u7b97\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u4f55\u3092\u305d\u3093\u306a\u306b\u30e0\u30ad\u306b\u306a\u3063\u3066\u3001\u96fb\u5353\u3092\u53e9\u3044\u3066\u3044\u308b\u3093\u3060\uff1f\u300d<br \/>\n\u30c8\u30a4\u30ec\u304b\u3089\u623b\u3063\u305f\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u30cf\u30f3\u30ab\u30c1\u3067\u624b\u3092\u62ed\u304d\u306a\u304c\u3089\u5c0b\u306d\u308b\u3002<\/p>\n<p>\u300c\u8a08\u7b97\u304c\u30fb\u30fb\u30fb\u5408\u308f\u306a\u3044\u3093\u3067\u3059\u3088\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306e\u9854\u306f\u3001\u8208\u596e\u3057\u3066\u8d64\u304f\u306a\u3063\u3066\u3044\u308b\u3002<!--more--><\/p>\n<p>\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u673a\u4e0a\u306b\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u8997\u304f\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u7d66\u4e0e\u306e\u6240\u5f97\u91d1\u984d\u304c\u5408\u308f\u306a\u3044\u3093\u3067\u3059\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u3092\u898b\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u304c2,400,000\u5186\u3060\u304b\u3089\u30fb\u30fb\u30fb\u4ee4\u548c\uff12\u5e74\u5206\u306e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/a>\u306f800,000\u5186\u306b\u306a\u308a\u307e\u3059\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u96fb\u5353\u3092\u53e9\u3044\u3066\u3001\u305d\u306e\u6570\u5b57\u3092\u898b\u305b\u308b\u3002<\/p>\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>2,400,000\u5186 \u00d7 30\uff05 \uff0b 80,000\u5186 \uff1d <span style=\"color: #333399;\">800,000\u5186<\/span>\uff08\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff09<br \/>\n2,400,000\u5186 \uff0d <span style=\"color: #333399;\">800,000\u5186<\/span> \uff1d 1,600,000\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\uff09<\/p>\n<\/div>\n<p>\u300c\u305d\u306e\u8a08\u7b97\u306f\u3001\u6b63\u3057\u3044\u3060\u308d\u3046\u3002\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u96fb\u5353\u306e\u8868\u793a\u306e\u91d1\u984d\u3092\u898b\u3066\u9837\u304f\u3002<\/p>\n<p>\u300c\u3068\u3053\u308d\u304c\u30fb\u30fb\u30fb\u3053\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u30d7\u30ea\u30f3\u30c8\u30a2\u30a6\u30c8\u3055\u308c\u3066\u3044\u308b\uff3b\uff16\uff3d\u6b04\u306e\u7d66\u4e0e\u306e\u6240\u5f97\u91d1\u984d\u304c1,500,000\u5186\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u518d\u3073\u3001\u9838\u3092\u50be\u3051\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u305d\u3057\u3066\u3001\u3053\u306e\u7d0d\u7a0e\u8005\u306f\u3001\u4ed6\u306b\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c\u3042\u308a\u307e\u3057\u3066\u30fb\u30fb\u30fb\u300d<br \/>\n\u3068\u8a00\u3063\u3066\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u518d\u3073\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u76ee\u3092\u5411\u3051\u308b\u3002<br \/>\n\u4ee4\u548c\uff12\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u306f\u3001\u300c4,315,050\u5186\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u673a\u306e\u4e0a\u306b\u7f6e\u3044\u3066\u3042\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\">\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u901f\u7b97\u8868\uff08\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\uff09<\/a>\u300d\u3092\u898b\u306a\u304c\u3089\u3001\u96fb\u5353\u3092\u53e9\u304f\u3002<br \/>\n\u300c\u7d0d\u7a0e\u8005\u306f\u3001\u662d\u548c23\u5e74\u751f\u307e\u308c\u3060\u304b\u3089\u30fb\u30fb\u30fb65\u6b73\u4ee5\u4e0a\u306e\u901f\u7b97\u8868\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3044\u306a\u304c\u3089\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96fb\u5353\u3092\u53e9\u304f\u3002<\/p>\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>4,315,050\u5186 \u00d7 85\uff05 \uff0d 685,000\u5186 \uff1d 2,982,792\u5186\uff08\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97\u91d1\u984d\uff09<\/p>\n<\/div>\n<p>\u300c\u3053\u306e\u91d1\u984d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\uff3b\uff17\uff3d\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u6570\u5024\u3068\u4e00\u81f4\u3057\u307e\u3059\u3002\u300d<\/p>\n<p>\u305d\u306e\u3068\u304d\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u7a81\u7136\u3001\u30cb\u30e4\u30cb\u30e4\u3068\u3057\u305f\u7b11\u307f\u3092\u6d6e\u304b\u3079\u3066\u8a00\u3046\u3002<\/p>\n<p>\u300c\u6d45\u7530\u541b\u30fb\u30fb\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7d66\u4e0e\u306e\u6240\u5f97\u91d1\u984d\u304c10\u4e07\u5186\u9055\u3046\u539f\u56e0\u306f\u3001\u5e73\u621030\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u300d\u3060\u308d\u3046\u30fb\u30fb\u30fb\u3053\u308c\u306f\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3082\u306e\u306a\u306e\u3060\u304c\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u4ee4\u548c\uff12\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306e\u30d1\u30f3\u30d5\u30ec\u30c3\u30c8\u3092\u624b\u306b\u53d6\u3063\u3066\u8aac\u660e\u3059\u308b\u3002<\/p>\n<p>\u300c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306b\u306f\u3001<span style=\"color: #800000;\">\u2460<\/span>\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u3082\u306e\u3068\u3001<span style=\"color: #008000;\">\u2461<\/span>\u7d66\u4e0e\u6240\u5f97\u3068\u5e74\u91d1\u6240\u5f97\u306e\u53cc\u65b9\u3092\u6709\u3059\u308b\u8005\u306b\u5bfe\u3059\u308b\u3082\u306e\u3068\u304c\u3042\u308b\u30fb\u30fb\u30fb\u305d\u3057\u3066\u3001\u6d45\u7530\u541b\u306e\u624b\u5143\u306b\u3042\u308b\u7533\u544a\u66f8\u306f<span style=\"color: #008000;\">\u2461<\/span>\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u3001\u6b21\u306e\u8005\u304c\u9069\u7528\u5bfe\u8c61\u8005\u306b\u306a\u308b\u3002\u300d<br \/>\n\u305d\u3046\u8a00\u3046\u3068\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u9069\u7528\u5bfe\u8c61\u8005\u306e\u5b9a\u7fa9\u3092\u8aad\u307f\u4e0a\u3052\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#333399;border-color:#808080;\">\n\t\t<p>\u305d\u306e\u5e74\u5206\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u304c\u3042\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3001\u305d\u306e\u5408\u8a08\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u8005<\/p>\n<\/div>\n<p>\u300c\u30fb\u30fb\u30fb\u7d66\u4e0e\u3068\u5e74\u91d1\u306e\u53ce\u5165\u304c\u3042\u308b\u4eba\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u305f\u7406\u7531\u306f\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306e\u673a\u306e\u4e0a\u306b\u3042\u308b\u7f6b\u7d19\u306b\u3001\u51e0\u5e33\u9762\u306a\u5b57\u3092\u66f8\u304f\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-bottom: 3px;\"><strong>\u3014\u4ee4\u548c\uff12\u5e74\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u3015<\/strong><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u57fa\u790e\u63a7\u9664\u984d\uff1a<span style=\"color: #cd5c5c;\">10\u4e07\u5186\u5897\u52a0<\/span>\u3000\u203b\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u9013\u6e1b\u30012,500\u4e07\u5186\u8d85\u306f\u9069\u7528\u306a\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\uff1a<span style=\"color: #4682b4;\">10\u4e07\u5186\u6e1b\u5c11<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u25c6<\/span>\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\uff1a<span style=\"color: #4682b4;\">10\u4e07\u5186\u6e1b\u5c11<\/span><\/p>\n<\/div>\n<p>\u300c\u30fb\u30fb\u30fb\u3059\u306a\u308f\u3061\u3001\u57fa\u790e\u63a7\u9664\u984d\u306f10\u4e07\u5186\u5897\u52a0\u3057\u305f\u3051\u308c\u3069\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u3001\u305d\u308c\u305e\u308c10\u4e07\u5186\u305a\u3064\u3001\u5408\u308f\u305b\u306620\u4e07\u5186\u6e1b\u5c11\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u7d66\u6599\u3068\u5e74\u91d1\u306e\u4e21\u65b9\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u306f\u3001\u524d\u5e74\u3068\u6bd4\u3079\u308b\u3068\u7a0e\u91d1\u306e\u8ca0\u62c5\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u30fb\u30fb\u30fb\u305d\u3053\u3067\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u4f7f\u3063\u3066\u8abf\u6574\u3092\u3057\u3066\u3044\u308b\u308f\u3051\u3060\u3002\u30fb\u30fb\u30fb\u5b50\u3069\u3082\u30fb\u7279\u5225\u969c\u5bb3\u8005\u7b49\u3092\u6709\u3059\u308b\u8005\u7b49\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3068\u540c\u69d8\u306b\u3001\u7d66\u6599\u306e\u63a7\u9664\u306e\u8abf\u6574\u306e\u305f\u3081\u3001\u7d66\u6599\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u4eba\u306f\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u81ea\u5206\u306e\u66f8\u3044\u305f\u7f6b\u7d19\u306e\u91d1\u984d\u3092\u898b\u306a\u304c\u3089\u3001\u8aac\u660e\u3092\u7d9a\u3051\u308b\u3002<\/p>\n<p>\u300c\u305d\u3057\u3066\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee426\u6761\u306e\uff15\u3067\u3001\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u3001\u305d\u306e\u9069\u7528\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u304b\u3089\u4ed6\u306e\u6240\u5f97\u306e\u640d\u5931\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u30fb\u30fb\u30fb\u3060\u304b\u3089\u3001\u3053\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\uff3b\uff16\uff3d\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u30011,600,000\u5186\u304b\u3089100,000\u5186\uff08\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\uff09\u3092\u63a7\u9664\u3057\u305f1,500,000\u5186\u306b\u306a\u3063\u3066\u3044\u308b\u3093\u3060\u3002\u3061\u306a\u307f\u306b\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\uff3b\u30ab\uff3d\u6b04\u306e\u300c\u533a\u5206\u300d\u306b\u300c\uff12\u300d\u3068\u66f8\u304b\u308c\u3066\u3044\u308b\u3068\u601d\u3046\u304c\u3001\u3053\u308c\u306f\u4e0a\u8a18<span style=\"color: #008000;\">\u2461<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u793a\u3057\u3066\u3044\u308b\u3002\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306e\u8a00\u8449\u3092\u9ed9\u3063\u3066\u805e\u3044\u3066\u3044\u308b\u3002<\/p>\n<p>\u300c\u30fb\u30fb\u30fb\u3055\u3089\u306b\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u306f\u3001\u65b0\u305f\u306b\u300e\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300f\uff3b53\uff3d\u3068\u3044\u3046\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u30fb\u30fb\u30fb\u3053\u306e\u4e2d\u306b\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u5f53\u7136\u542b\u307e\u308c\u308b\u304c\u3001\u3053\u306e\u3068\u304d\u306b\u306f\u3001100,000\u5186\u3092\u63a7\u9664\u3057\u306a\u30441,600,000\u5186\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\uff22\u306e\uff3b53\uff3d\u6b04\u3092\u6307\u3055\u3057\u306a\u304c\u3089\u8a00\u3046\u3002<br \/>\n\u300c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u6b04\u3082\u3001\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3089\u3002\u300d<\/p>\n<p>\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96fb\u5353\u3092\u53e9\u304d\u306a\u304c\u3089\u3001\u4eca\u306e\u8aac\u660e\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p>\u300c\u4eca\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u7a0e\u6cd5\u6539\u6b63\u306e\u5f71\u97ff\u3092\u53d7\u3051\u308b\u9805\u76ee\u304c\u591a\u3044\u304b\u3089\u3001\u7279\u306b\u6ce8\u610f\u3057\u306a\u3044\u3068\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u4e2d\u5c3e\u7d71\u62ec\u5b98\u306f\u3001\u6d45\u7530\u8abf\u67fb\u5b98\u306e\u80a9\u3092\u30dd\u30f3\u3068\u53e9\u3044\u3066\u3001\u81ea\u5206\u306e\u673a\u306b\u623b\u308b\u3002<\/p>\n<div 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\/taxanswer\/shotoku\/1411.htm\" target=\"_blank\">No.1411\u2003\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2020\/index.htm\" target=\"_blank\">\u4ee4\u548c\uff12\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u624b\u5f15\u304d\u7b49<\/a>\u300d<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u3064\u3065\u304f\uff09<\/p>\n<div class=\"box_note box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u3053\u306e\u7269\u8a9e\u306f\u30d5\u30a3\u30af\u30b7\u30e7\u30f3\u3067\u3042\u308a\u3001\u767b\u5834\u3059\u308b\u4eba\u7269\u3084\u56e3\u4f53\u7b49\u306f\u3001\u5b9f\u5728\u306e\u3082\u306e\u3068\u306f\u4e00\u5207\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3008\u5c0f\u8aac\u3009\u300e\u6240\u5f97\u8ab2\u7a0e\u7b2c\u4e09\u90e8\u9580\u306b\u3066\u3002\u300f\u300d\u306f\u3001\u4e0d\u5b9a\u671f\u306e\u63b2\u8f09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\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 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>\u300c\u30fb\u30fb\u30fb\u304a\u304b\u3057\u3044\u306a\u30fb\u30fb\u30fb\u300d<br \/>\n\u6d45\u7530\u8abf\u67fb\u5b98\u306f\u3001\u96fb\u5353\u3092\u53e9\u304d\u306a\u304c\u3089\u3001\u9838\u3092\u50be\u3051\u308b\u3002<br \/>\n\u673a\u306e\u4e0a\u306b\u306f\u3001\u300c\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff22\u300d\u304c\u3042\u308b\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":[173,174],"tags":[702,673,377,303],"backnumber":[2085],"series":[867],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-14 23:09:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222008"}],"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=222008"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/222008\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=222008"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=222008"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=222008"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=222008"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=222008"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}