{"id":226811,"date":"2021-04-07T13:54:51","date_gmt":"2021-04-07T04:54:51","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=226811"},"modified":"2021-04-07T13:54:51","modified_gmt":"2021-04-07T04:54:51","slug":"income-report-112","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-112\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\uff14\u670816\u65e5\uff08\u91d1\uff09\u4ee5\u964d\u306e\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306b\u95a2\u3057\u30b3\u30ed\u30ca\uff26\uff21\uff31\u3092\u66f4\u65b0\uff5e\u7533\u544a\u66f8\u306e\u4f59\u767d\u8a18\u8f09\u306b\u3088\u308b\u7c21\u6613\u7684\u65b9\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u305a\u7533\u8acb\u66f8\u304c\u5fc5\u8981\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\uff14\u670816\u65e5\uff08\u91d1\uff09\u4ee5\u964d\u306e\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306b\u95a2\u3057\u30b3\u30ed\u30ca\uff26\uff21\uff31\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u7533\u544a\u66f8\u306e\u4f59\u767d\u8a18\u8f09\u306b\u3088\u308b\u7c21\u6613\u7684\u65b9\u6cd5\u306f\u8a8d\u3081\u3089\u308c\u305a\u7533\u8acb\u66f8\u304c\u5fc5\u8981\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306f\u5168\u56fd\u4e00\u5f8b\u3001\u4ee4\u548c\uff13\u5e74\uff14\u670815\u65e5\uff08\u6728\uff09\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u6700\u8fd1\u306e\u7b2c\uff14\u6ce2\u3068\u3082\u3044\u308f\u308c\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u518d\u62e1\u5927\u3082\u3042\u308a\u3001\u3053\u306e\u5ef6\u9577\u671f\u9650\u3092\u3082\u3063\u3066\u3057\u3066\u3082\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u308b\u3002<!--more--><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u3063\u3066\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u7533\u8acb\u3057\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u7406\u7531\u304c\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306e\u7bc4\u56f2\uff08\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3057\u305f\u65e5\uff09\u3067\u3001\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u308b\u3002<\/p>\n<p>\u6765\u9031\u306b\u3082\u3053\u306e\u5ef6\u9577\u671f\u9650\u3092\u8fce\u3048\u308b\u4e2d\u3001\u56fd\u7a0e\u5e81\u306f\uff14\u6708\uff16\u65e5\uff08\u706b\uff09\u4ed8\u3051\u3067\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/faq\/index.htm\" target=\"_blank\">\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\uff26\uff21\uff31<\/a>\u300d\u306b\u304a\u3044\u3066\u3001\u500b\u5225\u6307\u5b9a\u306b\u4fc2\u308b\u554f\u7b54\u3092\u8ffd\u52a0\u30fb\u66f4\u65b0\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u307e\u3067\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u306b\u3088\u308a\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u3001\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u3067\u304d\u306a\u3044\u7406\u7531\u306b\u3064\u3044\u3066\u3001\u7533\u544a\u66f8\u306e\u4f59\u767d\u306b<span style=\"color: #b22222;\">\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u3088\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u5ef6\u9577\u7533\u8acb\u300d<\/span>\u7b49\u3068\u8a18\u8f09\u3059\u308b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-124_01.pdf\" target=\"_blank\">\u7c21\u6613\u306a\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f<\/a>\u304c\u3001\u4eca\u56de\u8ffd\u52a0\u3055\u308c\u305f\u554f\u7b54\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/faq\/01.htm#q1-1-3\" target=\"_blank\">\u554f\uff11\uff0d\uff13\u3000\u7c21\u6613\u306a\u65b9\u6cd5\u306b\u3088\u308b\u500b\u5225\u5ef6\u9577<\/a>\uff09\u3067\u306f\u3001\u4ee4\u548c\uff13\u5e74\uff14\u670816\u65e5\uff08\u91d1\uff09\u4ee5\u964d\u306b\u500b\u5225\u5ef6\u9577\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306e\u7c21\u6613\u306a\u65b9\u6cd5\u306b\u3088\u308b\u7533\u8acb\u3067\u306f\u306a\u304f\u3001\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3057\u3066\u3044\u308b\uff08\u6cd5\u4eba\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u7b49\u306e\u7a0e\u76ee\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/faq\/01.htm#q1-1-5\" target=\"_blank\">\u554f\uff11\uff0d\uff15<\/a>\uff09\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u671f\u9650\u5ef6\u9577\u624b\u7d9a\u306e\u5177\u4f53\u7684\u306a\u65b9\u6cd5<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-021_02.pdf\" target=\"_blank\">\u7533\u544a\u6240\u5f97\u7a0e\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u500b\u4eba\u4e8b\u696d\u8005\u306e\u6d88\u8cbb\u7a0e<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-044.pdf\" target=\"_blank\">\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u30fb\u6cd5\u4eba\u306e\u6d88\u8cbb\u7a0e\u30fb\u6e90\u6cc9\u6240\u5f97\u7a0e<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\" https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/0020004-074.pdf\" target=\"_blank\">\u76f8\u7d9a\u7a0e<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25b7\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb<\/a>\u300d<\/p>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u300c\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8\u300d\u306f\u90f5\u9001\u3067\u63d0\u51fa\u3067\u304d\u308b\u307b\u304b\u3001\u300ce-Tax\u30bd\u30d5\u30c8\u300d\u3092\u5229\u7528\u3057\u3066\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u305f\u3060\u3057\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u304b\u3089\u7533\u8acb\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5ef6\u9577\u5f8c\u306e\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u306e\u7336\u4e88\u5236\u5ea6\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u304c\u3042\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\/nozei\/nofu_konnan.htm#:~:text=%E5%9B%BD%E7%A8%8E%E3%81%AE%E7%8C%B6%E4%BA%88%E5%88%B6%E5%BA%A6%E3%81%AF,%E3%82%8B%E5%88%B6%E5%BA%A6%E3%81%A7%E3%81%99%EF%BC%88%E6%B3%A8%EF%BC%89%E3%80%82&amp;text=%E7%B4%8D%E7%A8%8E%E3%81%AE%E7%8C%B6%E4%BA%88%EF%BC%88%E5%9B%BD%E7%A8%8E%E9%80%9A%E5%89%87,%E7%AC%AC46%E6%9D%A1%EF%BC%89%E3%81%8C%E3%81%82%E3%82%8A%E3%81%BE%E3%81%99%E3%80%82&amp;text=%E5%88%86%E5%89%B2%E7%B4%8D%E4%BB%98%E3%82%92%E3%81%99%E3%82%8B%E5%A0%B4%E5%90%88%E3%81%AF%E3%80%81%E7%B4%8D%E7%A8%8E%E8%80%85%E3%81%AE%E8%B3%87%E5%8A%9B,%E5%BF%9C%E3%81%98%E3%81%A6%E5%AF%BE%E5%BF%9C%E3%81%97%E3%81%BE%E3%81%99%E3%80%82\" target=\"_blank\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u3078<\/a>\u300d<\/div><\/div>\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 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    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