{"id":245012,"date":"2022-01-06T10:19:59","date_gmt":"2022-01-06T01:19:59","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=245012"},"modified":"2025-09-30T09:29:15","modified_gmt":"2025-09-30T00:29:15","slug":"income-article-588","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-588\/","title":{"rendered":"\u4ee4\u548c\uff13\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff13\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\"><strong>\u4ee4\u548c\uff13\u5e74\u5206<\/strong><\/span><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff13\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306e\u53d7\u4ed8\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff12\u670816\u65e5\uff08\u6c34\uff09\u304b\u3089\uff13\u670815\u65e5\uff08\u706b\uff09\u307e\u3067\u884c\u308f\u308c\u308b\u3002\u9084\u4ed8\u7533\u544a\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff12\u670815\u65e5\uff08\u706b\uff09\u4ee5\u524d\u3067\u3082\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001e-Tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff14\u65e5\uff08\u706b\uff09\u304b\u3089\uff13\u670815\u65e5\uff08\u706b\uff09\u306e\u9593\u3067\u3042\u308c\u3070\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\uff08\uff13\u670814\u65e5\u3092\u9664\u304f\u6bce\u9031\u6708\u66dc\u65e5\u5348\u524d\uff10\u6642\uff5e\u5348\u524d\uff18\u664230\u5206\u3092\u4e88\u5b9a\uff09\u3092\u9664\u304d\u300124\u6642\u9593<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u7533\u544a\u66f8\u3092\u9001\u4fe1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\uff11\u6708\uff14\u65e5\uff08\u706b\uff09\u306f\uff18\u664230\u5206\u304b\u3089\u3001\uff13\u670815\u65e5\uff08\u706b\uff09\u306f24\u6642\u307e\u3067\u3002<\/span><\/p>\n<p>\u4eca\u56de\u304b\u3089\uff13\u56de\u30b7\u30ea\u30fc\u30ba\u3067\u3001\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u7b2c\uff11\u56de\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u6b21\u306e<span style=\"color: #333399;\">\u2460<\/span>\u304b\u3089<span style=\"color: #333399;\">\u2465<\/span>\u3092\u53d6\u308a\u4e0a\u3052\u308b\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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2460<\/span>\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2461<\/span>\u3000\u5b50\u80b2\u3066\u306b\u5bfe\u3059\u308b\u52a9\u6210\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2462<\/span>\u3000\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2463<\/span>\u3000\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2464<\/span>\u3000\u7533\u544a\u306e\u5229\u4fbf\u6027\u306e\u5411\u4e0a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u2465<\/span>\u3000\u305d\u306e\u4ed6\u306e\u6539\u6b63\u9805\u76ee<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u4e0b\u8a18\u306e\u62d9\u7a3f\u3082\u4f75\u305b\u3066\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\">\u5e73\u621028\uff5e\u4ee4\u548c\uff12\u5e74\u5206\u306e\u300c\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\u306e\u9023\u8f09\u306f<a href=\"#no1\">\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u4e0a\u8a18\u306e\u8a18\u4e8b\u306b\u3064\u3044\u3066\u306f\u3001\u63b2\u8f09\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u7b49\u306b\u3088\u308a\u3001\u89e3\u8aac\u5185\u5bb9\u304c\u73fe\u5728\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u3082\u306e\u3068\u306f\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308b\u3002\u904e\u5e74\u5ea6\u306e\u8a18\u4e8b\u5185\u306b\u9806\u6b21\u30b3\u30e1\u30f3\u30c8\u3092\u5165\u308c\u308b\u306e\u3067\u7559\u610f\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5951\u7d04\u671f\u9650\u3068\u5c45\u4f4f\u958b\u59cb\u671f\u9650\u306e\u5ef6\u9577<\/strong><\/h4>\n<p>\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u3067<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u5225\u7279\u4f8b\u53d6\u5f97<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3057\u305f\u500b\u4eba\u304c\u3001\u305d\u306e\u7279\u5225\u7279\u4f8b\u53d6\u5f97\u3092\u3057\u305f\u5bb6\u5c4b\u3092<span style=\"border-bottom: solid 1px #B22222;\">\u4ee4\u548c\uff13\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff14\u5e7412\u670831\u65e5\uff08\u6539\u6b63\u524d\u306f\u3001\u4ee4\u548c\uff13\u5e7412\u670831\u65e5\uff09\u307e\u3067\u306e\u9593\u306b\u305d\u306e\u8005\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408<\/span>\u306b\u306f\u3001\u63a7\u9664\u671f\u959313\u5e74\u9593\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff16\u306e\uff12\u2460\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u9762\u7a4d\u8981\u4ef6\u306e\u7de9\u548c<\/strong><\/h4>\n<p>\u500b\u4eba\u53c8\u306f\u4f4f\u5b85\u88ab\u707d\u8005\u304c\u3001\u56fd\u5185\u306b\u304a\u3044\u3066<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u4f8b\u5c45\u4f4f\u7528\u5bb6\u5c4b<\/span>\u306e\u65b0\u7bc9\u53d6\u5f97\u7b49\u3067<span style=\"border-bottom: solid 1px #B22222;\">\u7279\u4f8b\u7279\u5225\u7279\u4f8b\u53d6\u5f97<\/span>\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7279\u4f8b\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5e74\u306b\u3064\u3044\u3066\u306f\u672c\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/span>\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff16\u306e\uff12\u2463\uff5e\u2466\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u7279\u5225\u7279\u4f8b\u53d6\u5f97\u53ca\u3073\u7279\u4f8b\u7279\u5225\u7279\u4f8b\u53d6\u5f97\u3068\u306f\u300b<\/strong><\/span>\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff16\u306e\uff12\u2461\u2469\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u4ee4\uff14\u306e\uff12\u2460\u246d\uff09<\/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<p style=\"margin-bottom: 3px;\">\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007<\/strong><\/span>\u4f4f\u5b85\u306e\u53d6\u5f97\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u53c8\u306f\u8cbb\u7528\u306e\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u7b49\u306e\u7a0e\u7387\u304c10\uff05\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007<\/strong><\/span>\u6b21\u306e\u671f\u9593\u5185\u306b\u5951\u7d04\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u3053\u3068<\/p>\n<ul>\n<li>\u65b0\u7bc9\u306e\u5834\u5408\uff1a\u4ee4\u548c\uff12\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e74\uff19\u670830\u65e5\u307e\u3067<\/li>\n<li>\u5efa\u58f2\u30fb\u4e2d\u53e4\u30fb\u5897\u6539\u7bc9\u7b49\uff1a\u4ee4\u548c\uff12\u5e7412\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff13\u5e7411\u670830\u65e5\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u300a\u7279\u4f8b\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3068\u306f\u300b<\/strong><\/span>\uff08\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\uff16\u306e\uff12\u2463\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u4ee4\uff14\u306e\uff12\u2461\uff09<\/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<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3007<\/strong><\/span>\u5e8a\u9762\u7a4d\u304c40\u33a1\u4ee5\u4e0a50\u33a1\u672a\u6e80<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u5c45\u4f4f\u7528\u5bb6\u5c4b<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -5px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6539\u6b63\u524d\u306f50\u33a1\u4ee5\u4e0a\u306e\u5bb6\u5c4b\u306e\u307f\u304c\u5bfe\u8c61\u3002<\/span><\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-543\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff12\u3011\u3000\u5b50\u80b2\u3066\u306b\u5bfe\u3059\u308b\u52a9\u6210\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u3001\u56fd\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #800080;\">\uff08\uff11\uff09<\/span>\u4fdd\u80b2\u305d\u306e\u4ed6\u306e\u5b50\u80b2\u3066\u306b\u5bfe\u3059\u308b\u52a9\u6210\u3092\u884c\u3046\u4e8b\u696d\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u4e00\u5b9a\u306e\u4e8b\u696d<\/span>\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #800080;\">\uff08\uff12\uff09<\/span>\u305d\u306e\u696d\u52d9\u3092\u5229\u7528\u3059\u308b\u8005\u306e\u5c45\u5b85\u305d\u306e\u4ed6\u4e00\u5b9a\u306e\u5834\u6240<\/span>\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\"><span style=\"color: #800080;\">\uff08\uff13\uff09<\/span>\u4fdd\u80b2\u305d\u306e\u4ed6\u306e\u65e5\u5e38\u751f\u6d3b\u3092\u55b6\u3080\u306e\u306b\u5fc5\u8981\u306a\u4fbf\u5b9c\u306e\u4f9b\u4e0e\u3092\u884c\u3046\u696d\u52d9\u53c8\u306f\u8a8d\u53ef\u5916\u4fdd\u80b2\u65bd\u8a2d\u305d\u306e\u4ed6\u306e\u4e00\u5b9a\u306e\u65bd\u8a2d\u306e\u5229\u7528\u306b\u8981\u3059\u308b\u8cbb\u7528<\/span>\u306b\u5145\u3066\u308b\u305f\u3081\u652f\u7d66\u3055\u308c\u308b\u91d1\u54c1\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd5\uff19\u2780\u5341\u516d\u3001\u6240\u898f\uff13\u306e\uff12\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\uff3b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\uff3d\u5b50\u80b2\u3066\u52a9\u6210\u306b\u4fc2\u308b\u7d66\u4ed8\u91d1\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-559\/\" target=\"_blank\" rel=\"noopener\">\uff3b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\uff3d\u5b50\u80b2\u3066\u52a9\u6210\u306b\u4fc2\u308b\u7d66\u4ed8\u91d1\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<\/a>\u300d<br \/>\n<\/div><\/div>\n<span id=\"no2\">\u3000\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff13\u3011\u3000\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p><span style=\"border-bottom: solid 1px #B22222;\">\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u6240\u5f97\u7a0e<\/span>\uff08\u4ee4\u548c\uff13\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u914d\u5f53\u63a7\u9664\u306e\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306f\u306a\u3044\uff09\uff08\u6240\u6cd5120\u2780\u3001122\u2780\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u300a\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u8981\u3057\u306a\u3044\u5834\u5408\u300b<\/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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2460<\/span>\u3000\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u306e\u984d\u304c\u3042\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2461<\/span>\u3000\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u3042\u308b\u3068\u304d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\u2462<\/span>\u3000\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u4e88\u7d0d\u7a0e\u984d\u304c\u3042\u308b\u3068\u304d<\/p>\n<\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\uff3b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff3d\u4ee4\u548c\uff14\u5e74\u4ee5\u5f8c\u63d0\u51fa\u5206\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-571\/\" target=\"_blank\" rel=\"noopener\">\uff3b\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff3d\u4ee4\u548c\uff14\u5e74\u4ee5\u5f8c\u63d0\u51fa\u5206\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/a>\u300d<br \/>\n<\/div><\/div>\n<span id=\"no3\">\u3000\u3000<\/span><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff14\u3011\u3000\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u7a0e\u52d9\u95a2\u4fc2\u66f8\u985e\u3078\u306e\u62bc\u5370\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8981\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3001\u6b21\u306b\u793a\u3059\u7533\u544a\u66f8\u7b49\u306e\u62bc\u5370\u6b04\u304c\u5ec3\u6b62\u3055\u308c\u305f\uff08\u901a\u5247\u6cd5124\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u300a\u78ba\u5b9a\u7533\u544a\u66f8\u95a2\u4fc2\u300b<\/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:#800080;\">\n\t\t<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\uff21\u53ca\u3073\uff22<\/li>\n<li>\u53ce\u652f\u5185\u8a33\u66f8<\/li>\n<li>\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\"><strong>\u300a\u5c4a\u51fa\u66f8\u3001\u7533\u8acb\u66f8\u95a2\u4fc2\u300b<\/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:#800080;\">\n\t\t<ul>\n<li>\u958b\u696d\u5c4a<\/li>\n<li>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3000\u4ed6<\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff15\u3011\u3000\u7533\u544a\u306e\u5229\u4fbf\u6027\u306e\u5411\u4e0a\uff08\u4ee4\u548c\uff14\u5e74\uff11\u6708\u4e0a\u65ec\u304b\u3089\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30b9\u30de\u30db\u7533\u544a\u306e\u5bfe\u8c61\u7bc4\u56f2\u306e\u62e1\u5927<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u3001\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\uff08\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u53ca\u3073\u914d\u5f53\u6240\u5f97\u7b49\u306e\u7533\u544a\u6642\u306b\u4f7f\u7528\uff09\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u984d\uff08\u524d\u5e74\u7e70\u8d8a\u5206\uff09\u53ca\u3073\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u304c\u3001\u30b9\u30de\u30db\u753b\u9762\u306b\u9069\u3057\u305f\u5927\u304d\u3055\u306e\u30ec\u30a4\u30a2\u30a6\u30c8\u3067\u8868\u793a\u3055\u308c\u3001\u5165\u529b\u3057\u3084\u3059\u304f\u306a\u308b\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/info-smartphone.htm\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-245015\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-1.png\" alt=\"\" width=\"934\" height=\"353\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-1.png 934w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-1-300x113.png 300w\" sizes=\"(max-width: 934px) 100vw, 934px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/info-smartphone.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff13\u5e74\u5206\u78ba\u5b9a\u7533\u544a\u7279\u96c6\u300d<\/a><\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u81ea\u52d5\u5165\u529b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u3001\u30b9\u30de\u30db\u306e\u30ab\u30e1\u30e9\u3067\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u64ae\u5f71\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u8a72\u5f53\u9805\u76ee\u306b\u81ea\u52d5\u5165\u529b\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30d1\u30bd\u30b3\u30f3\u306b\u3088\u308b\uff29\uff23\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30e9\u30a4\u30bf\u3092\u4f7f\u7528\u3057\u306a\u3044e-Tax\u9001\u4fe1<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u3001\u30d1\u30bd\u30b3\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001\u30d1\u30bd\u30b3\u30f3\u4e0a\u306b\u8868\u793a\u3055\u308c\u308b\uff12\u6b21\u5143\u30d0\u30fc\u30b3\u30fc\u30c9\uff08\uff31\uff32\u30b3\u30fc\u30c9\uff09\u3092\u30b9\u30de\u30db\u306e\u30a2\u30d7\u30ea\u3067\u8aad\u307f\u53d6\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u3067\u306ee-Tax\u9001\u4fe1\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\uff29\uff23\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30e9\u30a4\u30bf\u306f\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u64cd\u4f5c\u306e\u6d41\u308c\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/info-etax.htm\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-245017\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-2.png\" alt=\"\" width=\"1171\" height=\"1323\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-2.png 1171w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-2-265x300.png 265w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2021\/12\/R3nencho1-2-906x1024.png 906w\" sizes=\"(max-width: 1171px) 100vw, 1171px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 30px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/info-etax.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4ee4\u548c\uff13\u5e74\u5206\u78ba\u5b9a\u7533\u544a\u7279\u96c6\u300d<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff16\u3011\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u30bb\u30eb\u30d5\u30e1\u30c7\u30a3\u30b1\u30fc\u30b7\u30e7\u30f3\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u5065\u5eb7\u8a3a\u65ad\u3084\u4e88\u9632\u63a5\u7a2e\u306a\u3069\u5065\u5eb7\u306e\u305f\u3081\u306e\u53d6\u7d44\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u305d\u306e\u53d6\u7d44\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u9818\u53ce\u66f8\u3084\u7d50\u679c\u901a\u77e5\u306a\u3069\u3092\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u6dfb\u4ed8\u53c8\u306f\u7533\u544a\u6642\u306b\u63d0\u793a\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<p>\u3053\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u4ee4\u548c\uff13\u5e74\u5206\u4ee5\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4ee4\u548c\uff14\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306b\u306f<\/span>\u3001\u53d6\u7d44\u306e\u540d\u79f0\u7b49\u3092\u533b\u7642\u8cbb\u306e\u660e\u7d30\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u53d6\u7d44\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u53c8\u306f\u63d0\u793a\u304c\u4e0d\u8981\u3068\u3055\u308c\u305f\uff08\u63aa\u6cd541\u306e17\u2463\u3001\u6240\u6cd5120\u2463\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9650\u7b49\u304b\u3089\uff15\u5e74\u9593\u3001\u53d6\u7d44\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e17\u2463\u3001\u6240\u6cd5120\u2464\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u652f\u6255\u8005\u304c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306e\u8a18\u8f09\u4e8b\u9805<\/strong><\/h4>\n<p>\u5404\u7a2e\u6240\u5f97\u306e\u751f\u3058\u305f\u5834\u6240\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u652f\u6255\u8005\u304c\u6cd5\u4eba\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u652f\u6255\u8005\u306e\u672c\u5e97\u7b49\u306e\u6240\u5728\u5730\u306e\u8a18\u8f09\u306b\u4ee3\u3048\u3066\u3001\u5f53\u8a72\u6cd5\u4eba\u306e\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u306b\u3088\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6240\u898f47\u2462\u4e09\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u3001\u533b\u7642\u4fdd\u967a\u8005\u306e\u533b\u7642\u8cbb\u306e\u984d\u7b49\u3092\u901a\u77e5\u3059\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u306b\u4ee3\u3048\u3066\u3001\u6b21\u306e\u66f8\u985e\u306e\u6dfb\u4ed8\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\uff08\u6240\u6cd5120\u2463\u4e8c\u3001\u6240\u898f47\u306e\uff12\u246c\uff09\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:#cd853f;\">\n\t\t<ul>\n<li>\u5be9\u67fb\u652f\u6255\u6a5f\u95a2\uff08\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u53ca\u3073\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u56e3\u4f53\u9023\u5408\u4f1a\uff09\u306e\u533b\u7642\u8cbb\u306e\u984d\u7b49\u3092\u901a\u77e5\u3059\u308b\u66f8\u985e<\/li>\n<li>\u533b\u7642\u4fdd\u967a\u8005\u306e\u533b\u7642\u8cbb\u306e\u984d\u7b49\u3092\u901a\u77e5\u3059\u308b\u66f8\u985e\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u304c\u8a18\u9332\u3055\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4e00\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u308a\u5370\u5237\u3057\u305f\u66f8\u9762\u3067\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5b9a\u3081\u308b\u4e00\u5b9a\u306e\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u3001e-Tax\u306b\u3088\u308a\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306b\u3001\u6b21\u306e\u66f8\u985e\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u5165\u529b\u3057\u3066\u9001\u4fe1\u3059\u308b\u3068\u304d\u306f\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u6dfb\u4ed8\u306b\u4ee3\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3055\u308c\u305f\u3002\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001e-Tax\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u533b\u7642\u8cbb\u306e\u304a\u77e5\u3089\u305b\u300d\u7b49\u3092\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u306a\u308b\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u9577\u306f\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9650\u7b49\u304b\u3089\uff15\u5e74\u9593\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u306e\u63d0\u793a\u53c8\u306f\u63d0\u51fa\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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:#cd853f;\">\n\t\t<ul>\n<li>\u533b\u7642\u4fdd\u967a\u8005\u306e\u533b\u7642\u8cbb\u306e\u984d\u7b49\u3092\u901a\u77e5\u3059\u308b\u66f8\u985e<\/li>\n<li>\u5be9\u67fb\u652f\u6255\u6a5f\u95a2\u306e\u533b\u7642\u8cbb\u306e\u984d\u7b49\u3092\u901a\u77e5\u3059\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u6dfb\u4ed8\u66f8\u985e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u969b\u3001\u7279\u5b9a\u5bc4\u9644\u91d1\u3092\u53d7\u9818\u3057\u305f\u8005\u304c\u767a\u884c\u3059\u308b\u66f8\u985e\u306b\u4ee3\u3048\u3066\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u3068\u5bc4\u9644\u306e\u4ef2\u4ecb\u306b\u4fc2\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u4e00\u5b9a\u306e\u4e8b\u696d\u8005\uff08\u7279\u5b9a\u4e8b\u696d\u8005\uff1a\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u6307\u5b9a\uff08\u4e0b\u8a18\u53c2\u7167\uff09\uff09\u306e\u7279\u5b9a\u5bc4\u9644\u91d1\u306e\u984d\u7b49\u3092\u8a3c\u3059\u308b\u66f8\u985e\u306e\u6dfb\u4ed8\u7b49\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u305f\uff08\u6240\u898f47\u306e\uff12\u2462\u4e00\u30a4\uff08\uff12\uff09\uff09\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\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\/shinkoku\/kakutei\/koujyo\/kifukin\/tokutei.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u6307\u5b9a\u3057\u305f\u7279\u5b9a\u4e8b\u696d\u8005\uff08\u4ee4\u548c\uff13\u5e7411\u670812\u65e5\u73fe\u5728\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\uff08\u7b2c\uff12\u56de\uff09\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3082\u5f71\u97ff\u304c\u3042\u308b\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6539\u6b63\u4e8b\u9805\u306b\u3064\u3044\u3066\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u901a\u5247\u6cd5\u30fb\u30fb\u30fb\u56fd\u7a0e\u901a\u5247\u6cd5<\/p>\n<p style=\"margin-left: 132px; text-indent: -132px; margin-bottom: 3px;\">\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u30fb\u30fb\u30fb\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/p>\n<p style=\"margin-left: 132px; text-indent: -132px; margin-bottom: 3px;\">\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u4ee4\u30fb\u30fb\u30fb\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6240\u6cd5120\u2462\u4e8c\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5120\u6761\uff13\u9805\uff12\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u6b21\u56de\u306f\uff11\u670813\u65e5\u306e\u516c\u958b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<span id=\"no1\">\u3000\u3000<\/span><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u304b\u3089\uff13\u56de\u30b7\u30ea\u30fc\u30ba\u3067\u3001\u4ee4\u548c\uff13\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<br \/>\n\u7b2c\uff11\u56de\u306f\u3001\u4ee4\u548c\uff13\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u306e\u3046\u3061\u6b21\u306e\u2460\u304b\u3089\u2465\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<br \/>\n\u2460\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63<br \/>\n\u2461\u3000\u5b50\u80b2\u3066\u306b\u5bfe\u3059\u308b\u52a9\u6210\u7b49\u306e\u975e\u8ab2\u7a0e\u63aa\u7f6e<br \/>\n\u2462\u3000\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057<br \/>\n\u2463\u3000\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057<br \/>\n\u2464\u3000\u7533\u544a\u306e\u5229\u4fbf\u6027\u306e\u5411\u4e0a<br \/>\n\u2465\u3000\u305d\u306e\u4ed6\u306e\u6539\u6b63\u9805\u76ee<\/p>\n","protected":false},"author":16148,"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":[396,395,723,377,303,437],"backnumber":[2127],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:40:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/245012"}],"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\/16148"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=245012"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/245012\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=245012"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=245012"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=245012"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=245012"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=245012"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}