{"id":263778,"date":"2023-12-28T10:18:11","date_gmt":"2023-12-28T01:18:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263778"},"modified":"2023-12-27T17:32:46","modified_gmt":"2023-12-27T08:32:46","slug":"income-article-650","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-650\/","title":{"rendered":"\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d\u3000\u3010\u7b2c48\u56de\u3011\u300c\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u524d\u306e\u58f2\u8cb7\u5951\u7d04\u65e5\u3092\u53ce\u5165\u6642\u671f\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u300d\uff0d\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u3068\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3068\u306e\u95a2\u4fc2\uff0d\uff08\u4ee4\u548c\uff16\u5e74\uff082024\u5e74\uff09\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8b72\u6e21\uff09"},"content":{"rendered":"<div 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right;\">\u7a0e\u7406\u58eb\u3000<strong>\u5927\u4e45\u4fdd\u3000\u662d\u4f73<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #6c2c2f;\">\uff31<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<p>\uff38\u306f\u3001\u6628\u5e74\uff12\u6708\u306b\u6b7b\u4ea1\u3057\u305f\u7236\u89aa\u306e\u5bb6\u5c4b\uff08\u662d\u548c56\u5e74\uff15\u670831\u65e5\u4ee5\u524d\u306b\u5efa\u7bc9\uff09\u3068\u305d\u306e\u6577\u5730\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5f8c\u306b\u3001\u8cb7\u4e3b\u5074\u306e\u5e0c\u671b\u306b\u3088\u3063\u3066\u6577\u5730\u306e\u307f\u3092\u58f2\u8cb7\u5bfe\u8c61\u3068\u3057\u3066\u3001\u5bb6\u5c4b\u306f\u58f2\u4e3b\u5074\u306e\u8cac\u4efb\u3067\u53d6\u308a\u58ca\u3057\u3001\u8b72\u6e21\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u58f2\u8cb7\u5951\u7d04\u3092\u7de0\u7d50\u3057\u305f\u306e\u306f\u6628\u5e74\u306e10\u6708\u3067\u3001\u672c\u5e74\u306e\uff11\u6708\u306b\u305d\u306e\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3001\u540c\u5e74\u306e\uff12\u6708\u306b\u305d\u306e\u6577\u5730\u3092\u5f15\u304d\u6e21\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u76f8\u7d9a\u306e\u958b\u59cb\u306e\u76f4\u524d\u307e\u3067\u306f\u7236\u89aa\u304c\u305d\u306e\u5bb6\u5c4b\u306b\uff11\u4eba\u66ae\u3089\u3057\u3092\u3057\u3001\u53d6\u58ca\u3057\u6642\u307e\u3067\u306f\u7a7a\u304d\u5bb6\u3067\u3001\u305d\u306e\u6577\u5730\u3082\u76f8\u7d9a\u306e\u6642\u304b\u3089\u8b72\u6e21\u306e\u6642\u307e\u3067\u672a\u5229\u7528\u306e\u571f\u5730\u3067\u3057\u305f\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306b\u4fc2\u308b\u7533\u544a\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3067\u3042\u308b\u6628\u5e74\u5206\u306e\u53ce\u5165\u3068\u3057\u3066\u7533\u544a\u3057\u3088\u3046\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\uff38\u306f\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff08\u63aa\u6cd535\u2462\uff09\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263784 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1.png\" alt=\"\" width=\"1630\" height=\"566\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1.png 1630w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1-300x104.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1-1024x356.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1-768x267.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1-1536x533.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/12\/sozoku-akiya48-1-1-600x208.png 600w\" sizes=\"(max-width: 1630px) 100vw, 1630px\" \/><\/a><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#6c2c2f;\"><\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<h2 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\uff21<\/span><\/strong><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#274a78;\"><\/div>\n<p>\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u3046\u8b72\u6e21\u3067\u3042\u308c\u3070\u3001\u58f2\u8cb7\u5951\u7d04\u306e\u52b9\u529b\u306e\u767a\u751f\u306e\u65e5\u3092\u8b72\u6e21\u306e\u65e5\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u8b72\u6e21\u306e\u6642\u304b\u3089\u305d\u306e\u8b72\u6e21\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u7fcc\u5e74\uff12\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u7b49\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #274a78;\">\u25cf\u25cb\u25cf\u25cb<\/span>\u89e3\u8aac<span style=\"color: #274a78;\">\u25cb\u25cf\u25cb\u25cf<\/span><\/strong><\/h4>\n<p><span style=\"border-bottom: 1px solid #b22222;\">\u300c\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u300d\u524d<\/span>\u306b\u304a\u3044\u3066\u306f\u3001\uff62\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b\uff63\u306e\u5bfe\u8c61\u3068\u306a\u308b\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u5168\u90e8\u306e\u53d6\u58ca\u3057\u82e5\u3057\u304f\u306f\u9664\u5374\u3092\u3057\u305f\u5f8c\u53c8\u306f\u305d\u306e\u5168\u90e8\u304c\u6ec5\u5931\u3092\u3057\u305f\u5f8c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u3068\u3055\u308c\u3001<span style=\"border-bottom: 1px solid #b22222;\">\u305d\u306e\u8b72\u6e21\u306e\u6642\u307e\u3067\u306b\u305d\u306e\u5bb6\u5c4b\u304c\u53d6\u308a\u58ca\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u8981\u4ef6<\/span>\u306e\uff11\u3064\u3068\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e<span style=\"border-bottom: double 3px #1e50a2;\">\u8b72\u6e21\u306e\u6642<\/span>\u3068\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8cc7\u7523\u306e\u5f15\u6e21\u3057\u304c\u3042\u3063\u305f\u65e5<span style=\"border-bottom: double 3px #1e50a2;\">\uff08\u5f15\u6e21\u65e5\u57fa\u6e96\uff09<\/span>\u306b\u3088\u308a\u307e\u3059\u304c\u3001\u58f2\u8cb7\u5951\u7d04\u306e\u52b9\u529b\u767a\u751f\u306e\u65e5\u3092\u8b72\u6e21\u306e\u65e5<span style=\"border-bottom: double 3px #1e50a2;\">\uff08\u5951\u7d04\u65e5\u57fa\u6e96\uff09<\/span>\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\uff08<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\u57fa\u901a36\uff0d12<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001<span style=\"border-bottom: 1px solid #b22222;\">\u5f53\u8a72\u6539\u6b63\u524d<\/span>\u306f\u3001\u672c\u4e8b\u4f8b\u306e\u5834\u5408\u306e\u3088\u3046\u306b\u300c\u5f15\u6e21\u65e5\u57fa\u6e96\u300d\u306b\u3088\u3089\u305a\u300c\u5951\u7d04\u65e5\u57fa\u6e96\u300d\u306b\u3088\u308a\u58f2\u8cb7\u5951\u7d04\u7de0\u7d50\u65e5\u306e\u6628\u5e7410\u6708\u3092\u8b72\u6e21\u306e\u6642\u3068\u3057\u3066\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e<span style=\"border-bottom: 1px solid #b22222;\">\u8b72\u6e21\u306e<\/span><span style=\"border-bottom: double 3px #1e50a2;\">\u6642<\/span><span style=\"border-bottom: 1px solid #b22222;\">\u307e\u3067\u5bb6\u5c4b\u3092\u53d6\u308a\u58ca\u3057\u3066\u3044\u306a\u3044<\/span>\u3053\u3068\u304b\u3089\u3001\u3053\u306e<span style=\"border-bottom: 1px solid #b22222;\">\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f<\/span>\uff08<a title=\"\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b \uff3b\u4e00\u554f\u4e00\u7b54\uff3d\u3000\u3010\u7b2c34\u56de\u3011\u300c\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u524d\u306e\u58f2\u8cb7\u5951\u7d04\u65e5\u3092\u53ce\u5165\u6642\u671f\u3068\u3057\u3066\u7533\u544a\u3057\u305f\u5834\u5408\u300d\uff0d\u5bb6\u5c4b\u306e\u53d6\u58ca\u3057\u6642\u671f\u3068\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u3059\u3079\u304d\u6642\u671f\u3068\u306e\u95a2\u4fc2\uff0d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-412\/\" target=\"_blank\" 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