{"id":259378,"date":"2022-09-22T10:19:30","date_gmt":"2022-09-22T01:19:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=259378"},"modified":"2025-09-26T18:50:48","modified_gmt":"2025-09-26T09:50:48","slug":"income-article-604","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-604\/","title":{"rendered":"\u3008\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u3009\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u898b\u76f4\u3057\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac\u3009<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5ddd\u702c\u3000\u88d5\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u4f1a\u8a08\u691c\u67fb\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u4f1a\u8a08\u691c\u67fb\u9662\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jbaudit.go.jp\/report\/new\/summary01\/tokutyou.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\u5143\u5e74\u5ea6\u6c7a\u7b97\u691c\u67fb\u5831\u544a\u306e\u7279\u5fb4\u7684\u306a\u6848\u4ef6<\/a>\u300d<\/div><\/div>\n<p>\u3053\u308c\u3092\u53d7\u3051\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u53ca\u3073\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u306b\u4fc2\u308b\u6e90\u6cc9\u5fb4\u53ce\u306e\u898b\u76f4\u3057\u304c\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-259379\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1.png\" alt=\"\" width=\"1281\" height=\"751\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1.png 1281w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1-300x176.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1-1024x600.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1-768x450.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-1-600x352.png 600w\" sizes=\"(max-width: 1281px) 100vw, 1281px\" \/><\/a><\/p>\n<p>\u306a\u304a\u3001\u6539\u6b63\u306e\u80cc\u666f\u306e\u8a73\u7d30\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u62d9\u7a3f\u3092\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u691c\u67fb\u9662\u3001\u5b50\u4f1a\u793e\u914d\u5f53\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304b\u3089\u9084\u4ed8\u91d1\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u4e8b\u52d9\u7b49\u306e\u767a\u751f\u3092\u6307\u6458\uff5e\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3044\u306a\u3044\u3068\u306e\u898b\u89e3\u3092\u793a\u3059\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-105\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f1a\u8a08\u691c\u67fb\u9662\u3001\u5b50\u4f1a\u793e\u914d\u5f53\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u304b\u3089\u9084\u4ed8\u91d1\u53ca\u3073\u305d\u308c\u306b\u4f34\u3046\u4e8b\u52d9\u7b49\u306e\u767a\u751f\u3092\u6307\u6458\uff5e\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306e\u8da3\u65e8\u306b\u6cbf\u3063\u3066\u3044\u306a\u3044\u3068\u306e\u898b\u89e3\u3092\u793a\u3059\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6539\u6b63\u5185\u5bb9<\/strong><\/h4>\n<p>\u4e00\u5b9a\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u914d\u5f53\u7b49\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u984d\u306b\u6cd5\u4eba\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u4e00\u5b9a\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u4e00\u5b9a\u306e\u5185\u56fd\u6cd5\u4eba\u3068\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u3046\u3061\u3001\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u4e00\u822c\u8ca1\u56e3\u6cd5\u4eba\uff08\u516c\u76ca\u793e\u56e3\u6cd5\u4eba\u53ca\u3073\u516c\u76ca\u8ca1\u56e3\u6cd5\u4eba\u3092\u9664\u304f\uff09\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u4e26\u3073\u306b\u6cd5\u4eba\u7a0e\u6cd5\u4ee5\u5916\u306e\u6cd5\u5f8b\u306b\u3088\u3063\u3066\u516c\u76ca\u6cd5\u4eba\u7b49\u3068\u307f\u306a\u3055\u308c\u3066\u3044\u308b\u4e00\u5b9a\u306e\u6cd5\u4eba\u4ee5\u5916\u306e\u6cd5\u4eba\u3092\u3044\u3046\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5f53\u7b49<\/strong><\/h4>\n<p>\u6240\u5f97\u7a0e\u3092\u8ab2\u3055\u306a\u3044\u3053\u3068\u3068\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306e\u5bfe\u8c61\u304b\u3089\u9664\u5916\u3055\u308c\u308b\u4e00\u5b9a\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u6cd5177\u3001\u6240\u4ee4301\u2461\uff09\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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u5b8c\u5168\u5b50\u6cd5\u4eba\u682a\u5f0f\u7b49\u306b\u8a72\u5f53\u3059\u308b\u682a\u5f0f\u7b49\uff08<span style=\"color: #b22222;\">\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u6709\u3059\u308b\u3082\u306e<\/span><span style=\"font-size: 12px; color: #333399;\">\uff08\u203b\uff11\uff09<\/span><span style=\"color: #b22222;\">\u306b\u9650\u308b<\/span>\uff09\u306b\u4fc2\u308b\u914d\u5f53\u7b49<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u57fa\u6e96\u65e5\u7b49<span style=\"font-size: 12px; color: #333399;\">\uff08\u203b\uff12\uff09<\/span>\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u4fdd\u6709\u3059\u308b\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\uff08\u4e00\u822c\u793e\u56e3\u6cd5\u4eba\u7b49\u3092\u9664\u304f\uff09\u306e\u682a\u5f0f\u7b49\uff08<span style=\"color: #b22222;\">\u305d\u306e\u5185\u56fd\u6cd5\u4eba\u304c\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u6709\u3059\u308b\u3082\u306e\u306b\u9650\u308b<\/span>\uff09\u306e\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u7dcf\u6570\u7b49\u306b\u5360\u3081\u308b\u5272\u5408\u304c\uff13\u5206\u306e\uff11\u8d85\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4ed6\u306e\u5185\u56fd\u6cd5\u4eba\u306e\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49<\/p>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u300c\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u6709\u3059\u308b\u3082\u306e\u300d\u3068\u306f<\/span><\/p>\n<p style=\"padding-left: 48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/PDF\/p0071-0101.pdf#page=18\" target=\"_blank\" rel=\"noopener\">88\u9801<\/a>\u306b\u3088\u308b\u3068\u3001\u300c\u81ea\u5df1\u306e\u540d\u7fa9\u3092\u3082\u3063\u3066\u6709\u3059\u308b\u3082\u306e\u300d\u3068\u306f\u3001\u7d44\u5408\u3084\u4fe1\u8a17\u7d4c\u7531\u3067\u6240\u6709\u3059\u308b\u3082\u306e\u4ee5\u5916\u306e\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #333399;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u57fa\u6e96\u65e5\u7b49\u300d\u3068\u306f<\/span><\/p>\n<p style=\"padding-left: 48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\u300c\u57fa\u6e96\u65e5\u7b49\u300d\u3068\u306f\u3001\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c22\u6761\u7b2c\uff11\u9805\uff08\u95a2\u9023\u6cd5\u4eba\u682a\u5f0f\u7b49\u306e\u7bc4\u56f2\uff09\u306b\u898f\u5b9a\u3059\u308b\u57fa\u6e96\u65e5\u7b49\u3092\u3044\u3046\uff08\u6240\u4ee4301\u2461\uff09\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2020\/pdf\/A.pdf#page=31\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63<\/a>\u306b\u3088\u308a\u3001\u4ee4\u548c\uff14\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u958b\u59cb\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u6cd5\u4eba\u306e\u4fdd\u6709\u682a\u5f0f\u6570\u7b49\u3092\u542b\u3081\u3066\u4fdd\u6709\u5272\u5408\u3092\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u304c\u3001\u7279\u4f8b\u63aa\u7f6e\u3067\u306f\u3001<span style=\"border-bottom: double 3px 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src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2.png\" alt=\"\" width=\"550\" height=\"263\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2.png 1183w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2-300x143.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2-1024x489.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2-768x367.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2022\/09\/R4_kanzen1-2-600x287.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; 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