{"id":261257,"date":"2023-03-16T10:19:36","date_gmt":"2023-03-16T01:19:36","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261257"},"modified":"2025-09-26T18:48:11","modified_gmt":"2025-09-26T09:48:11","slug":"income-article-620","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-620\/","title":{"rendered":"\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306e\u624b\u7d9a\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #800000;\">\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49<\/span>\u306e\u9069\u7528\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306e\u624b\u7d9a\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>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff15\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u304b\u3089\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u4eca\u56de\u3088\u308a\uff13\u56de\u30b7\u30ea\u30fc\u30ba\u3067\u3001\u898b\u76f4\u3057\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981\u53ca\u3073\u5177\u4f53\u7684\u306a\u624b\u7d9a\u3084\u63d0\u51fa\u66f8\u985e\u7b49\u306b\u3064\u3044\u3066\u3001\u5b9f\u52d9\u7684\u306a\u89b3\u70b9\u304b\u3089\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\uff08\u672c\u7a3f\uff09\u306f\u3001\u898b\u76f4\u3057\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981\u3068\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u53d6\u308a\u4e0a\u3052\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u898b\u76f4\u3057\u5f8c\u306e\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u4ee5\u5f8c\u306f\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u3046\u3061\u5e74\u9f62\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7559\u5b66\u3057\u3066\u3044\u308b\u7b49\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u56db\u306e\u4e8c\u30ed\uff09\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\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3068\u306f\u3001\u89aa\u65cf\u306e\u3046\u3061\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u8005\u3092\u3044\u3046\u3002\u975e\u5c45\u4f4f\u8005\u3068\u306f\u3001\u5c45\u4f4f\u8005\uff08\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3001\u53c8\u306f\u73fe\u5728\u307e\u3067\u5f15\u304d\u7d9a\u3044\u3066\uff11\u5e74\u4ee5\u4e0a\u5c45\u6240\u3092\u6709\u3059\u308b\u500b\u4eba\uff09\u4ee5\u5916\u306e\u500b\u4eba\u3092\u3044\u3046\u3002<\/span><\/p>\n<p>\u898b\u76f4\u3057\u306e\u80cc\u666f\u3084\u898b\u76f4\u3057\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\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-92\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u306e\u898b\u76f4\u3057\uff5e\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u6e90\u6cc9\u5fb4\u53ce\u306e\u969b\u306e\u624b\u7d9a<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09<\/strong><\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5c45\u4f4f\u8005\uff09\u304c\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u6700\u521d\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306b\u5bfe\u3057\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306e\u6c0f\u540d\u7b49\u3092\u8a18\u8f09\u3057\u305f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_01.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3068\u3044\u3046\uff09\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\uff08\u6240\u6cd5194\u2460\uff09\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u304c\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u65e8\u53ca\u3073\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u4e8b\u5b9f\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u6cd5194\u2460\u4e03\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u3009<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-261258\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1.png\" alt=\"\" width=\"2585\" height=\"1133\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1.png 2585w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-300x131.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-1024x449.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-768x337.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-1536x673.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-2048x898.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-1-600x263.png 600w\" sizes=\"(max-width: 2585px) 100vw, 2585px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u51fa\u53c8\u306f\u63d0\u793a<\/strong><\/h4>\n<p>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u3064\u3044\u3066\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\u8a18\u8f09\u3092\u3057\u305f\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u3001\u305d\u306e\u89aa\u65cf\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u78ba\u8a8d\u66f8\u985e\u3092\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u6240\u6cd5194\u2463\uff09\u3002<\/p>\n<p>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u5e74\u9f62\u53c8\u306f\u8981\u4ef6\u3054\u3068\u306b\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u78ba\u8a8d\u66f8\u985e\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\uff08\u6240\u4ee4316\u306e\uff12\u2461\u2462\u3001\u6240\u898f73\u306e\uff12\u2461\u4e8c\u3001\u2462\u2463\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u78ba\u8a8d\u66f8\u985e\u4e00\u89a7\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-261259\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2.png\" alt=\" \u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306e\u63d0\u51fa\u6642\u306b\u5fc5\u8981\u306a\u78ba\u8a8d\u66f8\u985e \u5e74\u672b\u8abf\u6574\u6642\u306b\u5fc5\u8981\u306a\u78ba\u8a8d\u66f8\u985e\uff08\u53c2\u8003\uff09 16\u6b73\u4ee5\u4e0a30\u6b73\u672a\u6e80\u53c8\u306f70\u6b73\u4ee5\u4e0a \u89aa\u65cf\u95a2\u4fc2\u66f8\u985e \u9001\u91d1\u95a2\u4fc2\u66f8\u985e 30\u6b73\u4ee5\u4e0a 70\u6b73\u672a\u6e80 \u7559\u5b66\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u53ca\u3073\u5c45\u6240\u3092\u6709\u3057\u306a\u3044\u4eba \u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u7559\u5b66\u30d3\u30b6\u7b49\u66f8\u985e \u9001\u91d1\u95a2\u4fc2\u66f8\u985e \u969c\u5bb3\u8005 \u89aa\u65cf\u95a2\u4fc2\u66f8\u985e \u9001\u91d1\u95a2\u4fc2\u66f8\u985e \u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4eba\u304b\u3089\u3001\u305d\u306e\u5e74\u306b\u304a\u3044\u3066\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u652f\u6255\u309238\u4e07\u5186\u4ee5\u4e0a\u53d7\u3051\u3066\u3044\u308b\u4eba \u89aa\u65cf\u95a2\u4fc2\u66f8\u985e 38\u4e07\u5186\u9001\u91d1\u66f8\u985e \u305d\u306e\u4ed6 \u306a\u3057\uff08\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\uff09\" width=\"550\" height=\"306\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2.png 1223w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2-300x167.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2-1024x570.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2-768x428.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/03\/R5shinzoku1-2-600x334.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; 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