{"id":260642,"date":"2023-01-12T10:18:28","date_gmt":"2023-01-12T01:18:28","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260642"},"modified":"2023-01-12T10:26:44","modified_gmt":"2023-01-12T01:26:44","slug":"income-article-615","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-615\/","title":{"rendered":"\u4ee4\u548c\uff14\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u6700\u8fd1\u306e\u6539\u6b63\u4e8b\u9805\u7b49\u306e\u518d\u78ba\u8a8d\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\uff14\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\uff12\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u6700\u8fd1\u306e\u6539\u6b63\u4e8b\u9805\u7b49\u306e\u518d\u78ba\u8a8d\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<p>\u6570\u5e74\u306b\u308f\u305f\u308a\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u591a\u304f\u306e\u6539\u6b63\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3082\u4e00\u90e8\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u4e8b\u9805\u3084\u69d8\u5f0f\u306e\u5909\u66f4\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u9023\u8f09\u7b2c\uff12\u56de\u306f\u3001\u6700\u8fd1\u306e\u6539\u6b63\u4e8b\u9805\u7b49\uff08<a title=\"\u4ee4\u548c\uff14\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff14\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-614\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u53d6\u308a\u4e0a\u3052\u305f\u9805\u76ee\u4ee5\u5916\uff09\u306e\u518d\u78ba\u8a8d\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u6539\u6b63\u4e8b\u9805\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u3008\u5e73\u621030\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6539\u6b63\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-369\/\" target=\"_blank\" rel=\"noopener\">\u3008\u5e73\u621030\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044 \u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u7b2c\uff11\u56de\u3011\u300c\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u6539\u6b63\u300d<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u4ee4\u548c\uff12\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-503\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u300d<\/a><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb<a title=\"\u4ee4\u548c\uff12\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306e\u63aa\u7f6e\u3068\u7533\u544a\u66f8\u69d8\u5f0f\u306e\u5909\u66f4\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-505\/\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff12\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3010\u7b2c\uff12\u56de\u3011\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u306e\u63aa\u7f6e\u3068\u7533\u544a\u66f8\u69d8\u5f0f\u306e\u5909\u66f4\u300d<\/a><\/p>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/strong><\/h4>\n<p>\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u308b\u3002\u3044\u305a\u308c\u3082\u3001\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\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 style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u5275\u8a2d<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u62e1\u5145<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260651\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1.png\" alt=\"(\uff11) \u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u3068\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd528\u2462\u300135\u2463\uff09 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\u30fb\u65b0\u305f\u306b\u8ffd\u52a0\uff1a\u52e4\u52d9\u3059\u308b\u5834\u6240\u3092\u96e2\u308c\u3066\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u65c5\u8cbb\u7b49\u3067\u901a\u5e38\u8981\u3059\u308b\u652f\u51fa \u30fb\u5358\u8eab\u8d74\u4efb\u8005\u306e\u5e30\u5b85\u65c5\u8cbb\u306e\u7bc4\u56f2\u306e\u6539\u6b63\uff1a\uff11\u30f6\u6708\u306b\uff14\u5f80\u5fa9\u3092\u8d85\u3048\u305f\u65c5\u8cbb\u3092\u5bfe\u8c61\u5916\u3068\u3059\u308b\u5236\u9650\u306e\u64a4\u5ec3\u3001\u81ea\u52d5\u8eca\u7b49\u306e\u4f7f\u7528\u306b\u4fc2\u308b\u71c3\u6599\u8cbb\u53ca\u3073\u6709\u6599\u9053\u8def\u306e\u6599\u91d1\u306e\u8ffd\u52a0\" width=\"1348\" height=\"1729\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1.png 1348w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1-234x300.png 234w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1-798x1024.png 798w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1-768x985.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1-1198x1536.png 1198w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-1-600x770.png 600w\" sizes=\"(max-width: 1348px) 100vw, 1348px\" \/><\/a><\/p>\n<p><span style=\"color: #b22222;\"><strong>\u3008\u53c2\u8003\u2460\u3009\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\u306e\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/span>\uff08\u6240\u6cd528\u2462\uff09<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260652\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2.png\" alt=\"\" width=\"470\" height=\"197\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2.png 883w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2-300x126.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2-768x323.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-2-600x252.png 600w\" sizes=\"(max-width: 470px) 100vw, 470px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u53c2\u8003\u2461\u3009\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\u306e\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/strong><\/span>\uff08\u6240\u6cd535\u2463\uff09<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/1600.htm\" target=\"_blank\" rel=\"noopener\">No.1600\u2003\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a>\u300d\u306e\u3046\u3061\u300c\u8a08\u7b97\u65b9\u6cd5\u30fb\u8a08\u7b97\u5f0f\u300d\u306b\u304a\u3051\u308b\u300c\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u901f\u7b97\u8868\uff08\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\uff09\u300d\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<\/div><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u53c2\u8003\u2462\u3009\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u8a08\u7b97\u4f8b<\/strong><\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n<a title=\"\u3008\u4ee4\u548c\uff12\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5206\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\uff08\u305d\u306e\uff11\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-489\/#no1\" target=\"_blank\" rel=\"noopener\">\u3008\u4ee4\u548c\uff12\u5e74\u5206\u3009\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u5e74\u672b\u8abf\u6574\u306e\u30dd\u30a4\u30f3\u30c8\u3010\u7b2c\uff11\u56de\u3011\u3010\uff15\u3011\u3000\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u5275\u8a2d<\/a><br \/>\n<\/div><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3008\u53c2\u8003\u2463\u3009\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff1a\u63a7\u9664\u984d65\u4e07\u5186\u306e\u8981\u4ef6<\/strong><\/span>\uff08\u4e0b\u8a18<span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u53c8\u306f<span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u306e\u3044\u305a\u308c\u304b\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:#666699;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a2\uff09<\/span>\u3000\u4ed5\u8a33\u5e33\u53ca\u3073\u7dcf\u52d8\u5b9a\u5143\u5e33\u306b\u3064\u3044\u3066\u3001\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306e\u5b9a\u3081\u306b\u5f93\u3044\u3001\u300c\u5e33\u7c3f\u66f8\u985e\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u4fdd\u5b58\u300d\u53c8\u306f\u300c\u96fb\u78c1\u7684\u8a18\u9332\u306e\u5099\u4ed8\u3051\u53ca\u3073\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306e\u96fb\u5b50\u8a08\u7b97\u6a5f\u51fa\u529b\u30de\u30a4\u30af\u30ed\u30d5\u30a3\u30eb\u30e0\u306b\u3088\u308b\u4fdd\u5b58\u300d\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\uff08\u30a4\uff09<\/span>\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u53ca\u3073\u640d\u76ca\u8a08\u7b97\u66f8\u7b49\u306e\u63d0\u51fa\u3092e-Tax\u3092\u4f7f\u7528\u3057\u3066\u884c\u3046\u3053\u3068\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805<\/strong><\/h4>\n<p>\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u308b\u3002\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\u306f\u5e73\u621030\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u3001\u305d\u308c\u4ee5\u5916\u306e\u6539\u6b63\u306f\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\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-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff11\uff09\u3000\u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff12\uff09\u3000\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u8abf\u6574<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff13\uff09\u3000\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\uff14\uff09\u3000\u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u5275\u8a2d\u3068\u5be1\u5a66\u63a7\u9664\u306e\u898b\u76f4\u3057<\/p>\n<\/div>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260664\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1.png\" alt=\"(\uff11) \u914d\u5076\u8005\u63a7\u9664\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\u306e\u4e8c\u300183\u2460\u300183\u306e\uff12\u2460\u2461\uff09 \u30fb\u914d\u5076\u8005\u63a7\u9664 \u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u6240\u5f97\u8981\u4ef6\u53ca\u3073\u63a7\u9664\u984d\u306e\u6539\u6b63 \u30fb\u6240\u5f97\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d1,000\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d\uff1a\u914d\u5076\u8005\u63a7\u9664\u306b\u6240\u5f97\u8005\u672c\u4eba\u306e\u6240\u5f97\u8981\u4ef6\u306a\u3057\uff09 \u30fb\u6240\u5f97\u8005\u672c\u4eba\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f \u21d2\u3008\u53c2\u8003\u2460\u3009\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d (\uff12) \u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u8abf\u6574\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e8c\u3001\u4e09\u5341\u4e09\u3001\u4e09\u5341\u4e09\u306e\u4e8c\u3001\u4e09\u5341\u56db\uff09 \u30fb\u914d\u5076\u8005\u63a7\u9664 \u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664 \u30fb\u6276\u990a\u63a7\u9664 \u30fb\u969c\u5bb3\u8005\u63a7\u9664 \u30fb\u52e4\u52b4\u5b66\u751f\u63a7\u9664 \u6240\u5f97\u8981\u4ef6\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff09\u306e\u6539\u6b63 \u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf\uff1a48\u4e07\u5186\uff08\u6539\u6b63\u524d38\u4e07\u5186\uff09 \u30fb\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\uff1a48\u4e07\u5186\u8d85133\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d38\u4e07\u5186\u8d85123\u4e07\u5186\u4ee5\u4e0b\uff09 \u30fb\u52e4\u52b4\u5b66\u751f\uff1a75\u4e07\u5186\u4ee5\u4e0b\uff08\u6539\u6b63\u524d65\u4e07\u5186\u4ee5\u4e0b\uff09 (\uff13) \u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd586\u2460\uff09 \u57fa\u790e\u63a7\u9664 \u57fa\u790e\u63a7\u9664\u306e\u63a7\u9664\u984d\u306e\u6539\u6b63 \u30fb\u4ee4\u548c\u5143\u5e74\u5206\u4ee5\u524d\u3088\u308a\u308210\u4e07\u5186\u5f15\u304d\u4e0a\u3052 \u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c2,400\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u63a7\u9664\u984d\u304c\u6bb5\u968e\u7684\u306b\u9013\u6e1b\u3057\u30012,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u30bc\u30ed \u21d2\u3008\u53c2\u8003\u2461\u3009\u57fa\u790e\u63a7\u9664\u306e\u63a7\u9664\u984d (\uff14) \u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u5275\u8a2d\u3068\u5be1\u5a66\u63a7\u9664\u306e\u898b\u76f4\u3057\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u3001\u4e09\u5341\u4e00\uff09 \u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u306e\u9069\u7528 \u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u5275\u8a2d\u3068\u5be1\u5a66\u306e\u8981\u4ef6\u306e\u6539\u6b63 \u25cb\u3072\u3068\u308a\u89aa \u30fb\u5a5a\u59fb\u6b74\u306f\u95a2\u4fc2\u306a\u3057 \u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d500\u4e07\u5186\u4ee5\u4e0b \u30fb\u7537\u6027\u3068\u5973\u6027\u306e\u53d6\u6271\u3044\u306f\u540c\u3058 \u30fb\u4e8b\u5b9f\u5a5a\u306e\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306f\u5bfe\u8c61\u5916 \u25cb\u5be1\u5a66\u306e\u8981\u4ef6 \u30fb\u3072\u3068\u308a\u89aa\u306f\u9664\u304b\u308c\u308b \u30fb\u5408\u8a08\u6240\u5f97\u91d1\u984d500\u4e07\u5186\u4ee5\u4e0b \u30fb\u4e8b\u5b9f\u5a5a\u306e\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306f\u5bfe\u8c61\u5916 \u21d2\u3008\u53c2\u8003\u2462\u3009\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u306e\u63a7\u9664\u984d\" width=\"1350\" height=\"1818\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1.png 1350w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1-223x300.png 223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1-760x1024.png 760w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1-768x1034.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1-1141x1536.png 1141w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-3-1-600x808.png 600w\" sizes=\"(max-width: 1350px) 100vw, 1350px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3008\u53c2\u8003\u2460\u3009\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d<\/strong><\/span>\uff08\u6240\u6cd583\u2460\u300183\u306e\uff12\u2460\uff09<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u914d\u5076\u8005\u63a7\u9664\u984d\u307e\u305f\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u306e\u8868\u3011\uff08\u4ee4\u548c\uff12\u5e74\u5206\u4ee5\u964d\u7528\uff09<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2672.htm\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-260654\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-4.png\" alt=\"\" width=\"707\" height=\"718\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-4.png 707w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-4-295x300.png 295w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-4-600x609.png 600w\" sizes=\"(max-width: 707px) 100vw, 707px\" \/><\/a><\/p>\n<p style=\"margin-left: 45px; text-indent: -45px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4e0a\u8868\u306b\u3064\u304d\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2672.htm\" target=\"_blank\" rel=\"noopener\">No.2672\u2003\u5e74\u672b\u8abf\u6574\u3067\u914d\u5076\u8005\u63a7\u9664\u53c8\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u304d<\/a>\u300d\u3088\u308a\u629c\u7c8b\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3008\u53c2\u8003\u2461\u3009\u57fa\u790e\u63a7\u9664\u306e\u63a7\u9664\u984d<\/strong><\/span>\uff08\u6240\u6cd586\u2460\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-5.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260655\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-5.png\" alt=\"\" width=\"400\" height=\"148\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-5.png 720w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-5-300x111.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-5-600x222.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3008\u53c2\u8003\u2462\u3009\u3072\u3068\u308a\u89aa\u63a7\u9664\u3001\u5be1\u5a66\u63a7\u9664\u306e\u63a7\u9664\u984d<\/strong><\/span>\uff08\u6240\u6cd580\u2460\u300181\u2460\uff09<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-6.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-260656\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-6.png\" alt=\"\" width=\"400\" height=\"90\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-6.png 722w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-6-300x68.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/01\/R4kakushin2-6-600x135.png 600w\" sizes=\"(max-width: 400px) 100vw, 400px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff13\u3011\u3000\u69d8\u5f0f\u306e\u5909\u66f4<\/strong><\/h4>\n<p>\u4ee4\u548c\uff12\u5e74\u5206\u3088\u308a\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u304c\u4e00\u90e8\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u5909\u66f4\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n<a title=\"\u4ee4\u548c\uff13\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u4ee4\u548c\uff12\u5e74\u5206\u306e\u6539\u6b63\u4e8b\u9805\u7b49\u306e\u518d\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-589\/#no2\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3010\u7b2c\uff12\u56de\u3011\u3010\uff12\u3011\u3000\u69d8\u5f0f\u306e\u5909\u66f4<\/a><br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff14\u3011\u3000\u305d\u306e\u4ed6<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057\u3001\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-588\/#no2\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff13\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3010\u7b2c\uff11\u56de\u3011\u3010\uff13\u3011\u3000\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/a>\u3001<a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-588\/#no3\" target=\"_blank\" rel=\"noopener\">\u3010\uff14\u3011\u3000\u62bc\u5370\u7fa9\u52d9\u306e\u898b\u76f4\u3057<\/a><br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4f4f\u5b85\u95a2\u9023\u306e\u7279\u4f8b\uff08\u9069\u7528\u671f\u9650\u5ef6\u9577\uff09<\/strong><\/h4>\n<p>\u6b21\u306e\u4f4f\u5b85\u95a2\u9023\u306e\u7279\u4f8b\u306f\u3001\u8981\u4ef6\u7b49\u306e\u4e00\u90e8\u306b\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u4e0a\u3001\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\uff12\u5e74\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\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:#006400;\">\n\t\t<ul>\n<li>\u7279\u5b9a\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u53ca\u3073\u4ea4\u63db\u306e\u5834\u5408\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff08\u63aa\u6cd536\u306e\uff12\u300136\u306e\uff15\uff09<\/li>\n<li>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff08\u63aa\u6cd541\u306e\uff15\uff09<\/li>\n<li>\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff08\u63aa\u6cd541\u306e\uff15\u306e\uff12\uff09<\/li>\n<li>\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff12\uff09<\/li>\n<li>\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff13\uff09<\/li>\n<li>\u8a8d\u5b9a\u4f4f\u5b85\u7b49\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff14\uff09<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u96d1\u6240\u5f97\u306e\u7bc4\u56f2\u306e\u660e\u78ba\u5316\uff08\u6539\u6b63\u901a\u9054\u306e\u516c\u8868\uff09<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e7410\u6708\u306b\u526f\u696d\u53ce\u5165\u7b49\u306e\u96d1\u6240\u5f97\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3059\u308b\u6539\u6b63\u901a\u9054\u304c\u516c\u8868\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c\uff14\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>\u6539\u6b63\u901a\u9054\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\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 \u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3059\u308b\u6539\u6b63\u901a\u9054\u3092\u516c\u8868\uff5e\u672c\u696d\u30fb\u526f\u696d\u306b\u3088\u308b\u5224\u5b9a\u3067\u306f\u306a\u304f\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u6709\u7121\u300d\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u5b9a\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-141\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b\u56fd\u7a0e\u5e81\u3001\u526f\u696d\u53ce\u5165\u7b49\u306e\u300c\u96d1\u6240\u5f97\u300d\u306e\u7bc4\u56f2\u3092\u660e\u78ba\u5316\u3059\u308b\u6539\u6b63\u901a\u9054\u3092\u516c\u8868\uff5e\u672c\u696d\u30fb\u526f\u696d\u306b\u3088\u308b\u5224\u5b9a\u3067\u306f\u306a\u304f\u300c\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u306e\u6709\u7121\u300d\u3067\u6240\u5f97\u533a\u5206\u3092\u5224\u5b9a\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u6700\u5f8c\u306b\u3001\u6240\u5f97\u7a0e\u306e\u4e0d\u6b63\u9084\u4ed8\u3078\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u4ee4\u548c\uff14\u5e7411\u6708\u306b\u56fd\u7a0e\u5e81\u3088\u308a\u300c\u6240\u5f97\u7a0e\u9084\u4ed8\u7533\u544a\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u5f53\u5c40\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u300d\u3068\u3044\u3046\u6587\u66f8\u304c\u516c\u8868\u3055\u308c\u305f\u306e\u3067\u3001\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\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\/publication\/pamph\/pdf\/0022010-127.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u9084\u4ed8\u7533\u544a\u306b\u95a2\u3059\u308b\u56fd\u7a0e\u5f53\u5c40\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/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\uff13\u56de\uff09\u306f\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u95a2\u3059\u308b\u7559\u610f\u70b9\u3092\uff31\uff06\uff21\u65b9\u5f0f\u3067\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;\">\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<p style=\"margin-bottom: 3px;\">\u63aa\u898f\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u898f\u5247<\/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\u670819\u65e5\u306e\u516c\u958b\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<span id=\"no1\">\u3000\u3000<\/span><\/p>\n<\/p><\/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>\u6570\u5e74\u306b\u308f\u305f\u308a\u6240\u5f97\u7a0e\u306b\u95a2\u3057\u3066\u591a\u304f\u306e\u6539\u6b63\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u69d8\u5f0f\u3082\u4e00\u90e8\u304c\u5909\u66f4\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u3089\u306e\u6539\u6b63\u4e8b\u9805\u3084\u69d8\u5f0f\u306e\u5909\u66f4\u306f\u3001\u4ee4\u548c\uff14\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u91cd\u8981\u3067\u3042\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3001\u672c\u9023\u8f09\u7b2c\uff12\u56de\u306f\u3001\u6700\u8fd1\u306e\u6539\u6b63\u4e8b\u9805\u7b49\uff08\u524d\u56de\u53d6\u308a\u4e0a\u3052\u305f\u9805\u76ee\u4ee5\u5916\uff09\u306e\u518d\u78ba\u8a8d\u3092\u884c\u3046\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\u306a\u304a\u3001\u5404\u6539\u6b63\u4e8b\u9805\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u62d9\u7a3f\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\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":[702,377,303,569,605,519,338],"backnumber":[2205],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-23 19:59:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260642"}],"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=260642"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/260642\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=260642"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=260642"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=260642"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=260642"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=260642"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}