{"id":263457,"date":"2023-11-16T10:13:03","date_gmt":"2023-11-16T01:13:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263457"},"modified":"2023-11-16T17:32:42","modified_gmt":"2023-11-16T08:32:42","slug":"income-article-643","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-643\/","title":{"rendered":"\u7d66\u4e0e\u8a08\u7b97\u306e\u8cea\u554f\u7bb1\u3000\u3010\u7b2c47\u56de\u3011\u300c\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u66f8\u5f0f\u306e\u524d\u5e74\u304b\u3089\u306e\u5909\u66f4\u70b9\u300d\uff5e\u4ee4\u548c\uff15\u5e74\u5206\u5bfe\u5fdc\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong>\u7d66\u4e0e\u8a08\u7b97<span style=\"font-size: 15px;\">\u306e<\/span><span style=\"color: #87cefa;\">\u8cea<\/span><span style=\"color: #ffb6c1;\">\u554f<\/span><span style=\"color: #90ee90;\">\u7bb1<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c47\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u66f8\u5f0f\u306e\u524d\u5e74\u304b\u3089\u306e\u5909\u66f4\u70b9\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff15\u5e74\u5206\u5bfe\u5fdc\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u7279\u5b9a\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h3 style=\"padding: 10px; border: 3px solid #87CEFA; background-color: #f0f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #00bfff;\"><strong>\uff31<\/strong><\/span><\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u66f8\u5f0f\u306b\u3064\u3044\u3066\u524d\u5e74\u304b\u3089\u5909\u66f4\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<h3 style=\"padding: 10px; border: 3px solid #FFB6C1; background-color: #fff0f5; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #f08080;\"><strong>\uff21<\/strong><\/span><\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u66f8\u5f0f\u306e\u5909\u66f4\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #90ee90;\">\uff0a\u3000\uff0a\u3000<span style=\"color: #339966;\">\u89e3 \u8aac<\/span>\u3000\uff0a\u3000\uff0a<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5206\u306e\u66f8\u5f0f\u3068\u6bd4\u3079\u3066\u3001\u4ee4\u548c\uff15\u5e74\u5206\u306e\u66f8\u5f0f\u306f\u4ee5\u4e0b\u306e\u5909\u66f4\u70b9\u304c\u3042\u308b\u3002\u306a\u304a\u3001\u4ee4\u548c\uff15\u5e74\u5206\u3068\u4ee4\u548c\uff16\u5e74\u5206\u306e\u66f8\u5f0f\u306f\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4ee4\u548c\uff14\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u4e00\u90e8\u3011<\/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\/11\/kyuyoqa47-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263458\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1.png\" alt=\"\" width=\"2257\" height=\"1429\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1.png 2257w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-300x190.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-1024x648.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-768x486.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-1536x973.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-2048x1297.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-1-600x380.png 600w\" sizes=\"(max-width: 2257px) 100vw, 2257px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u4ee4\u548c\uff15\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u306e\u4e00\u90e8\u3011<\/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\/11\/kyuyoqa47-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263459\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2.png\" alt=\"\" width=\"2522\" height=\"1538\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2.png 2522w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-300x183.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-1024x624.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-768x468.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-1536x937.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-2048x1249.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-2-600x366.png 600w\" sizes=\"(max-width: 2522px) 100vw, 2522px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u4e0a\u8a18\u306b\u3064\u304d\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r4bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u53ca\u3073\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r5bun_01.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8<\/a>\u300d\u3088\u308a\u305d\u308c\u305e\u308c\u629c\u7c8b\u306e\u4e0a\u4f5c\u6210\u3002<\/span><\/p>\n<h4><strong>\u3008\u5909\u66f4\u70b9<span style=\"color: #b22222;\">\u2460<\/span>\u3009<\/strong><\/h4>\n<p>30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u975e\u5c45\u4f4f\u8005\u3067\u6b21\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u306f\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u3063\u305f\u305f\u3081\u3001\u300c\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u89aa\u65cf\u300d\u306e\u6b04\u306b\u30c1\u30a7\u30c3\u30af\u6b04\u304c\u8ffd\u52a0\u3055\u308c\u305f\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:#006400;\">\n\t\t<ul>\n<li>\u7559\u5b66\u306b\u3088\u308a\u56fd\u5185\u306b\u4f4f\u6240\u53ca\u3073\u5c45\u6240\u3092\u6709\u3057\u306a\u304f\u306a\u3063\u305f\u8005<\/li>\n<li>\u969c\u5bb3\u8005<\/li>\n<li>\u6276\u990a\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4eba\u304b\u3089\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\u8005<\/li>\n<\/ul>\n<\/div>\n<p>\u4f8b\u3048\u3070\u3001\u5916\u56fd\u4eba\u5f93\u696d\u54e1\u304c\u6bcd\u56fd\u306e\u7236\u6bcd\u7b49\u3092\u6276\u990a\u89aa\u65cf\u3068\u3057\u3066\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u7236\u6bcd\u7b49\u306e\u5e74\u9f62\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u3067\u3042\u308c\u3070<span style=\"text-decoration: underline;\">38\u4e07\u5186\u9001\u91d1\u66f8\u985e<\/span>\u3092\u63d0\u51fa\u3057\u3066\u3082\u3089\u3044\u3001\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u3053\u306e\u300c38\u4e07\u5186\u9001\u91d1\u66f8\u985e\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>38\u4e07\u5186\u9001\u91d1\u66f8\u985e\u3068\u306f\u3001\u9001\u91d1\u95a2\u4fc2\u66f8\u985e<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u3046\u3061\u3001\u5c45\u4f4f\u8005\u304b\u3089\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3067\u3042\u308b\u5404\u4eba<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3078\u306e\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u652f\u6255\u91d1\u984d<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u306e\u5408\u8a08\u984d\u304c38\u4e07\u5186\u4ee5\u4e0a<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff14\uff09<\/span>\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u66f8\u985e\u3092\u3044\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff2111<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=19\" target=\"_blank\" rel=\"noopener\">32<\/a>\u53c2\u7167\uff09\u3002<\/p>\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\uff11\uff09<\/span>\u3000\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u30fb\u30fb\u30fb\u73fe\u91d1\u3092\u624b\u6e21\u3057\u3057\u305f\u65e8\u306e\u66f8\u985e\u306f\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3057\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff2139<\/a>\u53c2\u7167\uff09\u3002\u5916\u56fd\u9001\u91d1\u4f9d\u983c\u66f8\u306e\u63a7\u3048\u3001\u5229\u7528\u660e\u7d30\u66f8\u3084\u901a\u5e33\u306e\u5199\u3057\u3068\u3044\u3063\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u66f8\u985e\u304c\u8a72\u5f53\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=21\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff2137\u300138<\/a>\uff09\u3002\u307e\u305f\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u304c\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u767a\u884c\u3055\u308c\u305f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u305d\u306e\u5229\u7528\u4ee3\u91d1\u3092\u5c45\u4f4f\u8005\u304c\u652f\u6255\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u308b\u5bb6\u65cf\u30ab\u30fc\u30c9\u306e\u5229\u7528\u660e\u7d30\u66f8\u3082\u8a72\u5f53\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=22\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff2140<\/a>\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3067\u3042\u308b\u5404\u4eba\u30fb\u30fb\u30fb\u5404\u4eba\u3054\u3068\u306b\u9001\u91d1\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3001\u7236\u306e\u53e3\u5ea7\u306b\u6bcd\u306e\u5206\u3082\u4e00\u7dd2\u306b\u9001\u91d1\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u7236\u306e\u307f\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3057\u3001\u6bcd\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=20\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff2134<\/a>\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u652f\u6255\u91d1\u984d\u30fb\u30fb\u30fb\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\uff5e12\u670831\u65e5\u306e\u9001\u91d1\u304c\u5bfe\u8c61\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff21\uff17<\/a>\u2460\u53c2\u7167\uff09\u3002\u5bb6\u65cf\u30ab\u30fc\u30c9\u306f\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\uff5e12\u670831\u65e5\u306e\u5229\u7528\u304c\u5bfe\u8c61\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff21\uff17<\/a>\u2463\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=22\" target=\"_blank\" rel=\"noopener\">42<\/a>\u53c2\u7167\uff09\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\uff14\uff09<\/span>\u300038\u4e07\u5186\u4ee5\u4e0a\u30fb\u30fb\u30fb\u91d1\u878d\u6a5f\u95a2\u3078\u306e\u624b\u6570\u6599\u8fbc\u3067\u300c38\u4e07\u5186\u4ee5\u4e0a\u300d\u306e\u5224\u5b9a\u3092\u884c\u3046\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff21\uff17<\/a>\u2461\u53c2\u7167\uff09\u3002\u90a6\u8ca8\u63db\u7b97\u306f\u539f\u5247\u3068\u3057\u3066\u9001\u91d1\u65e5\uff08\u5bb6\u65cf\u30ab\u30fc\u30c9\u5229\u7528\u65e5\uff09\u306e\uff34\uff34\uff2d\u3002\u5186\u9810\u91d1\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3055\u308c\u305f\u91d1\u984d\u3067\u3082\u69cb\u308f\u306a\u3044\u3002\u305d\u306e\u4ed6\u4f8b\u5916\u3042\u308a\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff06\uff21\uff17<\/a>\u2462\u2464\u53c2\u7167\uff09\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3010\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u6276\u990a\u89aa\u65cf\u304c30\u6b73\u4ee5\u4e0a70\u6b73\u672a\u6e80\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u304a\u3051\u308b\u78ba\u8a8d\u66f8\u985e\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2022\/pdf\/nencho_all.pdf#page=47\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-263460\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3.png\" alt=\"\" width=\"1429\" height=\"263\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3.png 1429w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3-300x55.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3-1024x188.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3-768x141.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/kyuyoqa47-3-600x110.png 600w\" sizes=\"(max-width: 1429px) 100vw, 1429px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u6ce8\uff09\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3092\u53d7\u9818\u3059\u308b\u6642\u306e\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u53ca\u3073\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6642\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u78ba\u8a8d\u306b\u3064\u3044\u3066\u306f\u3001\u73fe\u884c\u306e\u3068\u304a\u308a\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u6642\u306b38\u4e07\u5186\u9001\u91d1\u66f8\u985e\u306e\u78ba\u8a8d\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u73fe\u884c\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u78ba\u8a8d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p style=\"margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2022\/pdf\/nencho_all.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5206\u3000\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f<\/a>\u300d\uff09<\/span><\/p>\n<h4><strong>\u3008\u5909\u66f4\u70b9<span style=\"color: #b22222;\">\u2461<\/span>\u3009<\/strong><\/h4>\n<p>\u4f4f\u6c11\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306b\u300c\u9000\u8077\u624b\u5f53\u7b49\u3092\u6709\u3059\u308b\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u300d\u306e\u6b04\u3001\u300c\u5be1\u5a66\u53c8\u306f\u3072\u3068\u308a\u89aa\u300d\u306e\u6b04\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5206\u3068\u4ee4\u548c\uff15\u5e74\u5206\u306e\u66f8\u5f0f\u306f\u540c\u3058\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/strong><\/h4>\n<p>\u4ee4\u548c\uff14\u5e74\u5206\u3068\u4ee4\u548c\uff15\u5e74\u5206\u306e\u66f8\u5f0f\u306f\u540c\u3058\u3067\u3042\u308b\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\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\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0022009-107_02.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\uff11\u6708\u304b\u3089\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u6276\u990a\u63a7\u9664\u7b49\uff31\uff06\uff21\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/a><\/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\u7d66\u4e0e\u8a08\u7b97\u306e\u8cea\u554f\u7bb1\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff13\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/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>\u5e74\u672b\u8abf\u6574\u66f8\u985e\u306e\u66f8\u5f0f\u306b\u3064\u3044\u3066\u524d\u5e74\u304b\u3089\u5909\u66f4\u304c\u3042\u308a\u307e\u3057\u305f\u3089\u6559\u3048\u3066\u304f\u3060\u3055\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":[320,568,465,318,615],"backnumber":[2264],"series":[800],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-24 06:17:09","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263457"}],"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=263457"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263457\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263457"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263457"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}