{"id":263141,"date":"2023-10-12T10:15:05","date_gmt":"2023-10-12T01:15:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263141"},"modified":"2023-11-16T13:58:58","modified_gmt":"2023-11-16T04:58:58","slug":"income-article-638","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-638\/","title":{"rendered":"\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u3000\u3010\u7b2c58\u56de\u3011\u300c\u571f\u5730\u4ea4\u63db\u6642\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u4e8b\u4f8b<span style=\"font-size: 18px;\">\u3067\u308f\u304b\u308b<\/span>\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d<\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #cd5c5c;\">\u89e3\u6c7a<span style=\"font-size: 18px;\">\u3078\u306e<\/span>\u30d2\u30f3\u30c8<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c58\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u571f\u5730\u4ea4\u63db\u6642\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d<\/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<br \/>\n\uff08\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\u7814\u7a76\u4f1a\uff09<br \/>\n\u30d1\u30fc\u30c8\u30ca\u30fc\u3000\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca9\u4e38\u3000\u6dbc\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #006400; background-color: #f0fff0; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u76f8\u8ac7\u5185\u5bb9<\/strong><\/h4>\n<p>\u79c1\uff08\uff38\uff09\u306f\u3001\u5144\uff39\u3068\uff21\u571f\u5730\u3092\u5171\u6709\uff08\uff12\u5206\u306e\uff11\u6301\u5206\uff09\u3057\u3066\u3044\u307e\u3059\u3002\uff21\u571f\u5730\u306f\u7956\u7236\u304b\u3089\u907a\u8d08\u306b\u3088\u308a\u627f\u7d99\u3057\u305f\u7269\u4ef6\u3067\u3001\u3053\u306e\u571f\u5730\u306b\u306f\u7236\uff3a\u6240\u6709\u306e\u5efa\u7269\u304c\u3042\u308a\u7236\uff3a\u304c\u5c45\u4f4f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u79c1\u306e\u7236\uff3a\uff0890\u6b73\uff09\u306f\u3001\uff22\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u7236\uff3a\u306e\u8ca1\u7523\u306e\u307b\u3068\u3093\u3069\u306f\u3053\u306e\uff22\u571f\u5730\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\uff22\u571f\u5730\u306b\u306f\u79c1\u304c\u6240\u6709\u3059\u308b\u8cc3\u8cb8\u7269\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5144\uff39\u306f\u9060\u65b9\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u7236\uff3a\u306e\u4ecb\u8b77\u306a\u3069\u306f\u8fd1\u96a3\u306b\u5c45\u4f4f\u3059\u308b\u79c1\u304c\u65e5\u5e38\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6700\u8fd1\u7236\uff3a\u304b\u3089\u79c1\u6240\u6709\u306e\u8cc3\u8cb8\u7269\u4ef6\u304c\u3042\u308b\uff22\u571f\u5730\u3092\u79c1\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u3044\u3046\u8a71\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3001\u5f53\u7136\u306a\u304c\u3089\u5144\uff39\u3078\u306e\u601d\u3044\u3082\u3042\u308a\u3044\u304f\u3089\u304b\u306e\u8ca1\u7523\u3092\u5144\uff39\u306b\u3082\u627f\u7d99\u3055\u305b\u305f\u3044\u3088\u3046\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4e0b\u56f3\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\uff22\u571f\u5730\u3059\u3079\u3066\u3092\u79c1\u304c\u627f\u7d99\u3059\u308b\u524d\u63d0\u3067\u3001\u5144\uff39\u304c\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u6cd5\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263143\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1.png\" alt=\"\" width=\"600\" height=\"207\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1.png 1501w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1-1024x354.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1-768x266.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-1-600x207.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<h4 style=\"padding: 10px; border: 3px solid #CD5C5C; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong>\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8<\/strong><\/h4>\n<ul>\n<li>\u571f\u5730\u6301\u5206\u306e\u7b49\u4fa1\u4ea4\u63db\u3092\u884c\u3046\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/li>\n<li>\u571f\u5730\u5efa\u7269\u306e\u4ea4\u63db\u306b\u969b\u3057\u3066\u306f\u3001\u4e8b\u524d\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u571f\u5730\u5efa\u7269\u306e\u4ea4\u63db\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6d41\u901a\u7a0e\u306e\u8ca0\u62c5\u306b\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u7236\uff3a\u306e\u8ca1\u7523\u69cb\u6210\u3092\u5909\u5316\u3055\u305b\u305f\u3046\u3048\u3067\u907a\u8a00\u66f8\u306e\u4f5c\u6210\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4f2d7f;\">\u25a0 \u25a1 \u25a0 \u25a1<\/span> \u89e3 \u8aac <span style=\"color: #4f2d7f;\">\u25a1 \u25a0 \u25a1 \u25a0<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff11\uff3d\u3000\u571f\u5730\u5efa\u7269\u306e\u4ea4\u63db\u3092\u3057\u305f\u3068\u304d\u306e\u7279\u4f8b\u306e\u5229\u7528<\/strong><\/h4>\n<p>\uff38\u6240\u6709\u306e\u300c\uff21\u571f\u5730\u306e\uff12\u5206\u306e\uff11\u6301\u5206\u300d\u3068\u7236\uff3a\u6240\u6709\u306e\u300c\uff22\u571f\u5730\u306e\uff13\u5206\u306e\uff11\u6301\u5206\u300d\u3092\u7b49\u4fa1\u4ea4\u63db\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u7236\uff3a\u306e\u6240\u6709\u8ca1\u7523\u304c\uff21\u571f\u5730\u6301\u5206\uff12\u5206\u306e\uff11\u3068\uff22\u571f\u5730\u6301\u5206\uff13\u5206\u306e\uff12\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u73fe\u72b6\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263144\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2.png\" alt=\"\" width=\"600\" height=\"340\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2.png 1495w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2-300x170.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2-1024x580.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2-768x435.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-2-600x340.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p><strong>\u3010\u4ea4\u63db\u5f8c\u3011<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263145\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3.png\" alt=\"\" width=\"600\" height=\"205\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3.png 1499w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3-300x103.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3-1024x350.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3-768x263.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/10\/shokeihint58-3-600x205.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>\u5f53\u8a72\u4ea4\u63db\u306f\u3001\u539f\u5247\u7684\u306b\u305d\u308c\u305e\u308c\u304c\u571f\u5730\u3092\u58f2\u5374\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u8b72\u6e21\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u7279\u4f8b\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306e\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u300c\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306e\u7279\u4f8b\u300d\u306e\u8981\u4ef6\u3009\uff08\u6240\u6cd558\uff09<\/strong><\/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:#1e50a2;\">\n\t\t<ul>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u53ca\u3073\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306f\u3001\u3044\u305a\u308c\u3082\u56fa\u5b9a\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u53ca\u3073\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306f\u3001\u3044\u305a\u308c\u3082\u571f\u5730\u3068\u571f\u5730\u3001\u5efa\u7269\u3068\u5efa\u7269\u306e\u3088\u3046\u306b\u4e92\u3044\u306b\u540c\u3058\u7a2e\u985e\u306e\u8cc7\u7523\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306f\u3001\uff11\u5e74\u4ee5\u4e0a\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306f\u3001\u4ea4\u63db\u306e\u76f8\u624b\u304c\uff11\u5e74\u4ee5\u4e0a\u6240\u6709\u3057\u3066\u3044\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u304b\u3064\u4ea4\u63db\u306e\u305f\u3081\u306b\u53d6\u5f97\u3057\u305f\u3082\u306e\u3067\u306a\u3044\u3053\u3068\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u3092\u3001\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306e\u4ea4\u63db\u76f4\u524d\u306e\u7528\u9014\u3068\u540c\u3058\u7528\u9014\u306b\u4f7f\u7528\u3059\u308b\u3053\u3068\uff08\u4f8b\u3048\u3070\u3001\u5b85\u5730\u304b\u3089\u5b85\u5730\uff09\u3002<\/li>\n<li>\u4ea4\u63db\u306b\u3088\u308a\u8b72\u6e21\u3059\u308b\u8cc7\u7523\u306e\u6642\u4fa1\u3068\u53d6\u5f97\u3059\u308b\u8cc7\u7523\u306e\u6642\u4fa1\u3068\u306e\u5dee\u984d\u304c\u3001\u3053\u308c\u3089\u306e\u6642\u4fa1\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u9ad8\u3044\u307b\u3046\u306e\u4fa1\u984d\u306e20\uff05\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ul>\n<\/div>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u5171\u6709\u6301\u5206\u306e\u4ea4\u63db\u3082\u3001\u4e0a\u8a18\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u672c\u898f\u5b9a\u306e\u9069\u7528\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3055\u308c\u305f\u6642\u4fa1\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/12\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a58\uff0d12<\/a>\uff09\u306e\u5dee\u984d\u304c20\uff05\u4ee5\u5185\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u8d08\u4e0e\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u984d\u3092\u5927\u304d\u304f\u8d85\u3048\u308b\u5dee\u984d\u91d1\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u8ab2\u7a0e\u5f53\u5c40\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u5834\u5408\u306b\u4ea4\u63db\u5dee\u91d1\uff08\u4ea4\u63db\u8cc7\u7523\u306e\u5dee\u3092\u7cbe\u7b97\u3059\u308b\u305f\u3081\u306e\u91d1\u92ad\uff09\u3092\u652f\u6255\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u4ea4\u63db\u306b\u4f34\u3063\u3066\u76f8\u624b\u65b9\u304b\u3089\u91d1\u92ad\u306a\u3069\u306e\u4ea4\u63db\u5dee\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u4ea4\u63db\u5dee\u91d1\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u8b72\u6e21\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u70b9\u306b\u3082\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff12\uff3d\u3000\u571f\u5730\u5efa\u7269\u306e\u4ea4\u63db\u3092\u3057\u305f\u3068\u304d\u306e\u6d41\u901a\u7a0e\u306e\u8ca0\u62c5<\/strong><\/h4>\n<p>\u4e0d\u52d5\u7523\u767b\u8a18\u306e\u969b\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3084\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306a\u56fa\u5b9a\u8cc7\u7523\u306e\u4ea4\u63db\u306e\u7279\u4f8b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4ea4\u63db\u306b\u3088\u308a\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u5074\u306b\u306f\u767b\u8a18\u624b\u7d9a\u306e\u969b\u306e\u767b\u9332\u514d\u8a31\u7a0e\u3001\u53ca\u3073\u4e0d\u52d5\u7523\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\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>\u767b\u9332\u514d\u8a31\u7a0e\u306e\u984d \uff1d \u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 \uff12\uff05<br \/>\n\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u984d \uff1d \u4e0d\u52d5\u7523\u306e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d \u00d7 \uff14\uff05<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span><\/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: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7a0e\u7387\u306f\u539f\u5247\uff14\uff05\u3067\u3059\u304c\u30012024\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\u571f\u5730\u53ca\u3073\u4f4f\u5b85\u306e\u53d6\u5f97\uff08\u4ea4\u63db\uff09\u306b\u3064\u3044\u3066\u306f\uff13\uff05\u306b\u5f15\u304d\u4e0b\u3052\u3089\u308c\u3066\u3044\u307e\u3059<span style=\"font-size: 11px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002\u306a\u304a\u3001\u5b85\u5730\u306b\u9650\u3063\u30662024\u5e74\uff13\u670831\u65e5\u307e\u3067\u3001\u8a55\u4fa1\u984d\u306e\uff12\u5206\u306e\uff11\u304c\u8ab2\u7a0e\u6a19\u6e96\u984d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u539f\u5247\u3068\u3057\u3066\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u65e5\u304b\u308930\u65e5\u4ee5\u5185\u306b\u767b\u8a18\u3092\u7533\u8acb\u3057\u305f\u5834\u5408\u306b\u306f\u7533\u544a\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\uff08<a title=\"\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.tax.metro.tokyo.lg.jp\/shisan\/fudosan.html\" target=\"_blank\" rel=\"noopener\">\u6771\u4eac\u90fd\u4e3b\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff3b\uff13\uff3d\u3000\u7d50\u8ad6<\/strong><\/h4>\n<p>\u3054\u76f8\u8ac7\u306e\u5834\u5408\u3001\uff38\u6240\u6709\u306e\u300c\uff21\u571f\u5730\u306e\uff12\u5206\u306e\uff11\u6301\u5206\u300d\u3068\u7236\uff3a\u6240\u6709\u306e\u300c\uff22\u571f\u5730\u306e\uff13\u5206\u306e\uff11\u6301\u5206\u300d\u3092\u7b49\u4fa1\u4ea4\u63db\u3059\u308b\u3053\u3068\u3067\u3001\u7236\uff3a\u304c\u53d6\u5f97\u3057\u305f\u300c\uff21\u571f\u5730\u306e\uff12\u5206\u306e\uff11\u6301\u5206\u300d\u3092\u5144\uff39\u3078\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u7236\uff3a\u304c\u571f\u5730\u4ea4\u63db\u5f8c\u306b\u3001\u300c\uff22\u571f\u5730\u306e\uff13\u5206\u306e\uff12\u6301\u5206\u300d\u306f\uff38\u3078\u76f8\u7d9a\u627f\u7d99\u3055\u305b\u308b\u3001\u300c\uff21\u571f\u5730\u306e\uff12\u5206\u306e\uff11\u6301\u5206\u300d\u306f\u5144\uff39\u3078\u76f8\u7d9a\u627f\u7d99\u3055\u305b\u308b\u65e8\u306e\u907a\u8a00\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u300c\uff22\u571f\u5730\u306e\u6b8b\u308a\u6301\u5206\uff13\u5206\u306e\uff12\u300d\u3092\uff38\u306b\u76f8\u7d9a\u3055\u305b\u308b\u3068\u3044\u3046\u7236\uff3a\u306e\u610f\u56f3\u306b\u6cbf\u3063\u305f\u627f\u7d99\u304c\u5b9f\u73fe\u3067\u304d\u3001\u7236\uff3a\u306e\u5e0c\u671b\u3082\u53f6\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u672c\u4ef6\u3067\u306f\u907a\u7559\u5206\u306e\u554f\u984c\u3082\u751f\u3058\u307e\u305b\u3093\uff08\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u30d9\u30fc\u30b9\u3067\u3001\uff38\u306f\uff12\u5104\u5186\u627f\u7d99\u3001\u5144\uff39\u306f\uff11\u5104\u5186\u627f\u7d99\u3001\u907a\u7559\u5206\u306f0.75\u5104\u5186\uff09\u3002<\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u571f\u5730\u306b\u542b\u307f\u76ca\u304c\u3042\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u4e0a\u8ff0\u3057\u305f\u901a\u308a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u8b72\u6e21\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u3068\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u767b\u9332\u514d\u8a31\u7a0e\u53ca\u3073\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306e\u7d0d\u7a0e\u306e\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u305d\u306e\u91d1\u984d\u3092\u628a\u63e1\u3057\u3066\u304a\u3044\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u524d\u306b\u571f\u5730\u4ea4\u63db\u3092\u884c\u308f\u305a\uff22\u571f\u5730\u3059\u3079\u3066\u3092\uff38\u3078\u76f8\u7d9a\u3055\u305b\u308b\u907a\u8a00\u3082\u8003\u3048\u3089\u308c\u3001\u3053\u306e\u5834\u5408\u3067\u3042\u308c\u3070\u6d41\u901a\u7a0e\uff08\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u53ca\u3073\u767b\u9332\u514d\u8a31\u7a0e\uff09\u306f\u76f8\u7d9a\u6642\u306e\u7a0e\u7387\u3092\u5229\u7528\u3067\u304d\u5b89\u4fa1\u306b\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4e07\u304c\u4e00\u3001\u5144\uff39\u304c\u907a\u7559\u5206\u4fb5\u5bb3\u8acb\u6c42\u3092\u884c\u3044\u3001\u3053\u308c\u306b\u4f34\u3044\u3001\u76f8\u7d9a\u6642\u306b\u571f\u5730\u3092\u4ee3\u7269\u5f01\u6e08\u3059\u308b\u3068\u306a\u308c\u3070\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u3084\u6d41\u901a\u7a0e\u304c\u539f\u5247\u901a\u308a\u751f\u3058\u3001\u307e\u305f\u4ee3\u511f\u91d1\u3092\u652f\u6255\u3046\u3068\u306a\u308c\u3070\uff38\u306b\u8cc7\u91d1\u8ca0\u62c5\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6700\u7d42\u7684\u306b\u306f\u3054\u5bb6\u65cf\u3067\u3069\u306e\u3088\u3046\u306a\u8ca1\u7523\u627f\u7d99\u3092\u3057\u305f\u3044\u304b\u3001\u305d\u3057\u3066\u305d\u306e\u7d50\u679c\u7a0e\u52d9\u4e0a\u3069\u306e\u3088\u3046\u306a\u5f71\u97ff\u304c\u751f\u3058\u308b\u304b\u306e\u691c\u8a0e\u304c\u5fc5\u8981\u3067\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u884c\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u3068\u76f8\u8ac7\u306e\u4e0a\u3001\u6c7a\u5b9a\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<br \/>\n<strong>\u3000<\/strong><\/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>\u3014\u51e1\u4f8b\u3015<br \/>\n\u6c11\u30fb\u30fb\u30fb\u6c11\u6cd5<br \/>\n\u6240\u6cd5\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u4ee4\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6240\u898f\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br \/>\n\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u898f\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u898f\u5247<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u76f8\u6cd5\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5<br 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\/>\n\uff08\u4f8b\uff09\u76f8\u6cd5\uff19\u306e\uff12\u2463\u30fb\u30fb\u30fb\u76f8\u7d9a\u7a0e\u6cd5\u7b2c\uff19\u6761\u306e\uff12\u7b2c\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u4e8b\u4f8b\u3067\u308f\u304b\u308b\uff3b\u4e8b\u696d\u627f\u7d99\u5bfe\u7b56\uff3d\u89e3\u6c7a\u3078\u306e\u30d2\u30f3\u30c8\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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\/>\n\u5144\uff39\u306f\u9060\u65b9\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u7236\uff3a\u306e\u4ecb\u8b77\u306a\u3069\u306f\u8fd1\u96a3\u306b\u5c45\u4f4f\u3059\u308b\u79c1\u304c\u65e5\u5e38\u7684\u306b\u884c\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6700\u8fd1\u7236\uff3a\u304b\u3089\u79c1\u6240\u6709\u306e\u8cc3\u8cb8\u7269\u4ef6\u304c\u3042\u308b\uff22\u571f\u5730\u3092\u79c1\u306b\u76f8\u7d9a\u3055\u305b\u305f\u3044\u3068\u3044\u3046\u8a71\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u305f\u3060\u3001\u5f53\u7136\u306a\u304c\u3089\u5144\uff39\u3078\u306e\u601d\u3044\u3082\u3042\u308a\u3044\u304f\u3089\u304b\u306e\u8ca1\u7523\u3092\u5144\uff39\u306b\u3082\u627f\u7d99\u3055\u305b\u305f\u3044\u3088\u3046\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u306f\u4e0b\u56f3\u306e\u901a\u308a\u3067\u3059\u3002<br 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23:30:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263141"}],"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=263141"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263141\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263141"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263141"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263141"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263141"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263141"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}