{"id":263545,"date":"2023-11-30T10:19:16","date_gmt":"2023-11-30T01:19:16","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263545"},"modified":"2023-11-29T18:41:24","modified_gmt":"2023-11-29T09:41:24","slug":"income-article-646","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-646\/","title":{"rendered":"\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u898b\u76f4\u3057\u3068\u306a\u3063\u305f\u3015\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000 \u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800000;\"><strong>\u3014\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u898b\u76f4\u3057\u3068\u306a\u3063\u305f\u3015<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000 \u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\u306e\u30dd\u30a4\u30f3\u30c8<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5fb3\u7530\u3000\u654f\u5f66<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000 \u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\u3001\u4ee5\u4e0b\u300c\u7a7a\u304d\u5bb6\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u6b21\u306e<span style=\"color: #cd853f;\">\u2460<\/span>\uff5e<span style=\"color: #cd853f;\">\u2462<\/span>\u306e\u898b\u76f4\u3057\u304c\u3042\u3063\u305f\u3002<!--more--><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:#cd853f;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u9069\u7528\u671f\u9650\u304c\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8b72\u6e21\u304b\u3089\u4ee4\u548c\uff19\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8b72\u6e21\u306b\uff14\u5e74\u5ef6\u9577<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304c\u3001\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u9069\u7528\u53ef\u80fd\u306b<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\uff08\u2170\uff09<\/span>\u3000\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\uff08\u2171\uff09<\/span>\u3000\u5168\u90e8\u306e\u53d6\u58ca\u3057\u82e5\u3057\u304f\u306f\u9664\u5374\u304c\u3055\u308c\u3001\u53c8\u306f\u5168\u90e8\u304c\u6ec5\u5931\u3092\u3057\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u53ca\u3073\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u306e\u53d6\u5f97\u3092\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u6570\u304c\uff13\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u7279\u5225\u63a7\u9664\u984d\u3092\u5404\u4eba\u306b\u3064\u304d2,000\u4e07\u5186\u3068\u3059\u308b\uff08\u63aa\u6cd535\u2463\uff09<\/p>\n<\/div>\n\u4e0a\u8a18\u306e\u6539\u6b63\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u53c8\u306f\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u6539\u6b63\u30dd\u30a4\u30f3\u30c8\uff0d\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u201c\u524d\u201d\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u308b\u3053\u3068\u304c\u5b9f\u52d9\u7684\u306b\u306f\u591a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<p>\u305d\u306e\u5834\u5408\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u306b\u3082\u3042\u308b\u3088\u3046\u306b\u3001\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u3059\u308b\u304b\u3001\u5951\u7d04\u65e5\u3068\u3059\u308b\u304b\u3067\u672c\u7279\u4f8b\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6ce8\u610f\u70b9\u304c\u3042\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:#B0C4DE;color:#000000;border-color:#4682B4;\">\n\t\t<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 75px; text-indent: -75px;\"><strong><span style=\"color: #4682b4;\">\u3010\u30b1\u30fc\u30b9\u2160\u3011<\/span>\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u3059\u308b\u5834\u5408<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #333399;\">\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e74\uff15\u670831\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u53d6\u58ca\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e74\uff18\u670831\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u5f15\u6e21\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e7411\u670830\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 20px;\">\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u9078\u629e\u3059\u308c\u3070\u3001\u58f2\u8cb7\u5951\u7d04\u6642\u306b\u306f\u5efa\u7269\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u304c\u3001\u5f15\u6e21\u3057\u6642\u306b\u306f\u5efa\u7269\u304c\u53d6\u308a\u58ca\u3055\u308c\u3001\u6577\u5730\u306e\u307f\u306e\u8b72\u6e21\u3068\u306a\u308b\u305f\u3081\u672c\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u3082\u5f15\u6e21\u3057\u65e5\u3082\u540c\u3058\u304f\u4ee4\u548c\uff15\u5e74\u3067\u3042\u308b\u305f\u3081\u3001\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u5e74\u5206\u306f\u4ee4\u548c\uff15\u5e74\u3057\u304b\u306a\u3044\u306e\u3067\u5224\u65ad\u306b\u8ff7\u3046\u3053\u3068\u306f\u306a\u3044\u3068\u8003\u3048\u308b\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 90px; text-indent: -90px;\"><strong><span style=\"color: #4682b4;\">\u3010\u30b1\u30fc\u30b9\u2161\u3011<\/span>\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u3059\u308b\u5834\u5408\uff08\u53d6\u58ca\u3057\u65e5\u304c\u5f15\u6e21\u3057\u5f8c\uff09<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #333399;\">\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e74\uff15\u670831\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u5f15\u6e21\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e7411\u670830\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u53d6\u58ca\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e7412\u670815\u65e5<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\">\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u9078\u629e\u3057\u3066\u3082\u5f15\u6e21\u3057\u65e5\u306b\u306f\u5efa\u7269\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u7279\u4f8b\u306f\u9069\u7528\u4e0d\u53ef\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u305f\u3060\u3057\u3001\u3053\u306e\u5bb6\u5c4b\u304c\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd535\u6761\uff13\u9805\uff11\u53f7\u306b\u8a72\u5f53\u3059\u308b\u4e00\u5b9a\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u308c\u3070\u9069\u7528\u53ef\u80fd<\/span><\/p>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap \">\n<h4 class=\"toggle\"><\/h4>\n<div class=\"toggle_content toggle_\">\n<h4 style=\"margin-left: 90px; text-indent: -90px;\"><strong><span style=\"color: #4682b4;\">\u3010\u30b1\u30fc\u30b9\u2162\u3011<\/span>\u8b72\u6e21\u306e\u6642\u671f\u3092\u5951\u7d04\u65e5\u3068\u3059\u308b\u5834\u5408\uff08\u53d6\u58ca\u3057\u65e5\u304c\u5f15\u6e21\u3057\u524d\uff09<\/strong><\/h4>\n<ul>\n<li><span style=\"color: #333399;\">\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e74\uff15\u670831\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u53d6\u58ca\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff15\u5e74\uff18\u670831\u65e5<\/li>\n<li><span style=\"color: #333399;\">\u5f15\u6e21\u3057\u65e5<\/span>\uff1a\u4ee4\u548c\uff16\u5e74\uff11\u670830\u65e5<\/li>\n<\/ul>\n<p>\u3053\u306e\u5834\u5408\u306b\u8b72\u6e21\u306e\u6642\u671f\u3092\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\u5206\u306e\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u3068\u3001\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u306b\u306f\u5efa\u7269\u304c\u5b58\u5728\u3057\u305f\u305f\u3081\u3001\u672c\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u8b72\u6e21\u306e\u6642\u671f\u3092\u5f15\u6e21\u3057\u65e5\u3068\u3057\u3066\u4ee4\u548c\uff16\u5e74\u5206\u306e\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u65e5\u306b\u304a\u3044\u3066\u5efa\u7269\u304c\u6ec5\u5931\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u672c\u7279\u4f8b\u306f\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u7d0d\u7a0e\u8005\u304c\u9078\u629e\u3057\u305f\u8b72\u6e21\u306e\u6642\u671f\u306b\u3088\u3063\u3066\u3001\u9069\u7528\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u304b\u3001\u305d\u308c\u305e\u308c\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3067\u3042\u308b\u3002\n<\/div>\n<\/div>\n<\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u201c\u5f8c\u201d\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304c\u3001\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u53d6\u308a\u58ca\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u672c\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u4e0a\u8a18<strong><span style=\"color: #4682b4;\">\u3010\u30b1\u30fc\u30b9\u2161\u3011<\/span><\/strong>\u306b\u304a\u3044\u3066\u3001\u4ee4\u548c\uff16\u5e74\uff12\u670815\u65e5\u307e\u3067\u306b\u53d6\u58ca\u3057\u304c\u884c\u308f\u308c\u308c\u3070\u3001\u4ee4\u548c\uff15\u5e74\u5206\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u672c\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u3002<\/p>\n<p>\u4e0a\u8a18<strong><span style=\"color: #4682b4;\">\u3010\u30b1\u30fc\u30b9\u2162\u3011<\/span><\/strong>\u306b\u304a\u3044\u3066\u3082\u3001\u4ee4\u548c\uff16\u5e74\uff12\u670815\u65e5\u307e\u3067\u306b\u53d6\u58ca\u3057\u304c\u884c\u308f\u308c\u308c\u3070\u3001\u5951\u7d04\u65e5\u3092\u8b72\u6e21\u306e\u6642\u671f\u3068\u3057\u3066\u4ee4\u548c\uff15\u5e74\u5206\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u672c\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3068\u306a\u308b\u3002<\/p>\n<p>\u3082\u3061\u308d\u3093\u5f15\u6e21\u3057\u65e5\u3092\u8b72\u6e21\u65e5\u3068\u3057\u3066\u4ee4\u548c\uff16\u5e74\u5206\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u3082\u672c\u7279\u4f8b\u304c\u9069\u7528\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8b72\u6e21\u306e\u65e5\u306e\u8003\u3048\u65b9<\/strong><\/h4>\n<p>\u300c\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u300d\u3068\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/01.htm#a-01\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d12<\/a>\u306b\u57fa\u3065\u304f\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3092\u300c\u8b72\u6e21\u306e\u65e5\u300d\u3068\u3057\u3001\u305d\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u3092\u3044\u3046\u3053\u3068\u306b\u7559\u610f\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/230907\/pdf\/01.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a35\uff0d\uff19\u306e\uff14<\/a>\uff09<\/p>\n<p>\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d12\u304c\u898f\u5b9a\u3059\u308b\u5c71\u6797\u6240\u5f97\u53c8\u306f\u8b72\u6e21\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u306e\u65e5\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5f8c\u306f\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u304c\u5f15\u6e21\u3057\u5f8c\u306b\u306a\u3063\u3066\u3082\u672c\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306f\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u8b72\u6e21\u304c\u5bfe\u8c61\u3067\u3042\u308a\u3001\u4ee4\u548c\uff15\u5e74\u5206\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u6539\u6b63\u524d\u3067\u5224\u65ad\u3059\u308b\u305f\u3081\u3001\u8b72\u6e21\u65e5\u306e\u5224\u65ad\u306b\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u305d\u306e\u4ed6\u7559\u610f\u70b9<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u6570<\/strong><span style=\"font-size: 15px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/230907\/pdf\/01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a35\uff0d\uff19\u306e\uff16<\/a>\uff09<\/span><\/h4>\n<p>\u76f8\u7d9a\u4eba\u306e\u6570\u304c\uff13\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u7a7a\u304d\u5bb6\u7279\u4f8b\u306f\u7279\u5225\u63a7\u9664\u984d\u304c\u5404\u4eba\u306b\u3064\u304d2,000\u4e07\u5186\uff08\u63aa\u6cd535\u2463\uff09\u3068\u306a\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306e\u76f8\u7d9a\u4eba\u306e\u6570\u306f\u3001\u76f8\u7d9a\u306e\u6642\u304b\u3089\u8b72\u6e21\u306e\u6642\u307e\u3067\u306b\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u304c\u5171\u6709\u6301\u5206\u3092\u8b72\u6e21\u3001\u8d08\u4e0e\u3057\u305f\u308a\u3001\u53c8\u306f\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u7570\u52d5\u304c\u751f\u3058\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3092\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u4eba\u306e\u6570\u306b\u5f71\u97ff\u3092\u53ca\u307c\u3055\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u76f8\u7d9a\u4eba\u304c\uff13\u4eba\u4ee5\u4e0a\u3067\u3042\u308b\u6642\u306e\u540c\u4e00\u5e74\u4e2d\u306b\u81ea\u5df1\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u984d\u306e\u91d1\u984d\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u76f8\u7d9a\u4eba\u304c\uff13\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7a7a\u304d\u5bb6\u7279\u4f8b\u306b\u3088\u308a\u63a7\u9664\u3055\u308c\u308b\u91d1\u984d\u306f2,000\u4e07\u5186\u304c\u9650\u5ea6\u984d\u3068\u306a\u308b\u304c\u3001\u76f8\u7d9a\u4eba\u304c\u540c\u4e00\u5e74\u4e2d\u306b\u81ea\u5df1\u304c\u5c45\u4f4f\u3059\u308b\u5c45\u4f4f\u7528\u8ca1\u7523\u3082\u8b72\u6e21\u3057\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd535\u2461\uff09\u3082\u540c\u4e00\u5e74\u4e2d\u306b\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u3044\u305a\u308c\u306e\u8b72\u6e21\u306b\u3064\u3044\u3066\u3082\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u984d\u306e\u9650\u5ea6\u984d\u306f3,000\u4e07\u5186\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/230907\/pdf\/01.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a35\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u4eba\u304c\uff13\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4e21\u5236\u5ea6\u306e\u7279\u5225\u63a7\u9664\u984d\u306e\u5408\u8a08\u984d\u306f3,000\u4e07\u5186\u3067\u3042\u308b\u304c\u3001\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u7a7a\u304d\u5bb6\u7279\u4f8b\u306b\u304a\u3044\u3066\u306f\u9650\u5ea6\u984d\u306f2,000\u4e07\u5186\u3068\u306a\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/kaisei\/230907\/pdf\/01.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a35\uff0d\uff17\u306e\uff12<\/a>\uff09\u3002<br \/>\n<strong>\u3000<\/strong><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/18\/24.htm\" target=\"_blank\" rel=\"noopener\">\u58f2\u8cb7\u5951\u7d04\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u308b\u5834\u5408\uff08\u5f15\u6e21\u3057\u65e5\u30d9\u30fc\u30b9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\uff09<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/18\/25.htm\" target=\"_blank\" rel=\"noopener\">\u58f2\u8cb7\u5951\u7d04\u5f8c\u306b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u308b\u5834\u5408\uff08\u5951\u7d04\u65e5\u30d9\u30fc\u30b9\u3067\u7533\u544a\u3059\u308b\u5834\u5408\uff09<\/a>\u300d<\/p>\n<\/div><\/div>\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\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\uff08\u4f8b\uff09\u63aa\u6cd535\u2463\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd535\u6761\uff14\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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>\u7a7a\u304d\u5bb6\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e3,000 \u4e07\u5186\u7279\u5225\u63a7\u9664\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\u3001\u4ee5\u4e0b\u300c\u7a7a\u304d\u5bb6\u7279\u4f8b\u300d\u3068\u3044\u3046\uff09\u306f\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u6b21\u306e\u2460\uff5e\u2462\u306e\u898b\u76f4\u3057\u304c\u3042\u3063\u305f\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":[160,380],"backnumber":[2266],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:00:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263545"}],"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=263545"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/263545\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=263545"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=263545"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=263545"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=263545"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=263545"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}