{"id":264301,"date":"2024-05-16T10:10:03","date_gmt":"2024-05-16T01:10:03","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264301"},"modified":"2024-05-15T13:32:24","modified_gmt":"2024-05-15T04:32:24","slug":"reading-395","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/reading-395\/","title":{"rendered":"\u308f\u305f\u3057\u306f\u7a0e\u91d1\u3000\u300c\u3054\u8fd1\u6240\uff21\u3055\u3093\u306e\u96e2\u5a5a\u300d\uff0d\u6170\u8b1d\u6599\u3068\u7a0e\u91d1\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4f1a\u54e1\u4ee5\u5916\u306e\u65b9\u3082\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #814e21;\"><strong>\u308f\u305f\u3057<span style=\"font-size: 20px;\">\u306f<\/span>\u7a0e\u91d1<\/strong><\/span><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u300c\u3054\u8fd1\u6240\uff21\u3055\u3093\u306e\u96e2\u5a5a\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff0d\u6170\u8b1d\u6599\u3068\u7a0e\u91d1\uff0d<\/strong><\/h5>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264344\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/02\/iamtax-divorce.jpg\" alt=\"\" width=\"199\" height=\"107\" \/><\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb<br \/>\n<strong>\u9234\u6728\u3000\u57fa\u53f2<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>\u3054\u8fd1\u6240\uff21\u3055\u3093\u306e\u96e2\u5a5a<\/strong><\/h4>\n<p>\u300c\u306d\u3048\u3001\u4e0b\u306e\u968e\u306e\uff21\u3055\u3093\u306e\u3068\u3053\u308d\u3001\u96e2\u5a5a\u3057\u305f\u3093\u3060\u3063\u3066\u300d<br \/>\n\u300c\u3075\u30fc\u3093\u3002\u3046\u3061\u306e\u30c4\u30e8\u30b7\u3068\u540c\u3044\u5e74\u3050\u3089\u3044\u306e\u3001\u5973\u306e\u5b50\u304c\u3044\u308b\u90e8\u5c4b\u304b\u300d<br \/>\n\u300c\u3048\u3048\u3001\u540c\u7d1a\u751f\u3088\u3002\u539f\u56e0\u306f\u3054\u4e3b\u4eba\u306e\u6d6e\u6c17\u3067\u306d\u2015\u2015\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u5965\u3055\u3093\u306b\u6e21\u3057\u3066\u3001\u51fa\u3066\u884c\u3063\u305f\u3089\u3057\u3044\u308f\u300d<br \/>\n\u300c\u304a\u3001\u305d\u3046\u304b\u3002\u990a\u80b2\u8cbb\u3092\u9001\u3063\u305f\u308a\u3001\u3053\u308c\u304b\u3089\u5927\u5909\u306a\u3093\u3060\u308d\u3046\u306a\u3041\u30fb\u30fb\u30fb\u300d<!--more--><\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306e\u7d71\u8a08\u8cc7\u6599\u306b\u3088\u308c\u3070\u3001\u96e2\u5a5a\u4ef6\u6570\u306f\u5897\u52a0\u306e\u4e00\u9014\u3092\u305f\u3069\u308a\u3001\u76f4\u8fd1\u3067\u306f\u5e74\u9593\u306719\u4e07\u4ee5\u4e0a\u306e\u30ab\u30c3\u30d7\u30eb\u304c\u96e2\u5a5a\u5c4a\u306b\u30b5\u30a4\u30f3\u3057\u3066\u3044\u307e\u3059\u3002\u7d71\u8a08\u4e0a\u3001\u4eba\u53e31,000\u4eba\u306b\u5bfe\u3059\u308b\u96e2\u5a5a\u8005\u6570\u306e\u5272\u5408\u3092\u201c\u96e2\u5a5a\u7387\u201d\u3068\u3044\u3046\u306e\u3067\u3059\u304c\u3001\u73fe\u5728\u306e\u65e5\u672c\u306f1.5\u4eba\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u4e16\u754c\u4e00\u306f\u30e2\u30eb\u30c9\u30d0\u306e3.8\u4eba\u3001\u3064\u3044\u3067\u30d9\u30e9\u30eb\u30fc\u30b7\u306e3.7\u4eba\u3001\u96e2\u5a5a\u5927\u56fd\u3068\u3044\u308f\u308c\u308b\u7c73\u56fd\u30672.3\u4eba\u3067\u3059\u304b\u3089\u3001\u65e5\u672c\u306f\u307e\u3060\u307e\u3060\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u306d\uff08\u304a\u3063\u3068\u3001\u53e3\u304c\u6ed1\u308a\u307e\u3057\u305f\uff09\u3002<\/p>\n<p>\u5a5a\u59fb\u671f\u9593\u3092\uff15\u5e74\u304d\u3056\u307f\u3067\u898b\u308c\u3070\u3001\uff15\u5e74\u304b\u3089\uff19\u5e74\u306e\u592b\u5a66\u304c\u6700\u3082\u591a\u304f\u3066\u3001\u5168\u4f53\u306e18.9\uff05\u3092\u5360\u3081\u307e\u3059\u3002\u3044\u308f\u3086\u308b\u719f\u5e74\u592b\u5a66\u306f\u300120\u5e74\u304b\u308935\u5e74\u306e\u592b\u5a66\u3092\u5408\u8a08\u3059\u308c\u307020\uff05\u4ee5\u4e0a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u96e2\u5a5a\u539f\u56e0\u306f\u3001\u7537\u5973\u3068\u3082\u201c\u6027\u683c\u306e\u4e0d\u4e00\u81f4\u201d\u304c\u30c0\u30f3\u30c8\u30c4\u306b\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u306e\u5a5a\u59fb\u4ef6\u6570\u306f\u7d0450\u4e07\u3001\u5bfe\u3059\u308b\u96e2\u5a5a\u4ef6\u6570\u306f\u7d0418\u4e07\u3067\u3059\u3002\u3068\u3044\u3046\u3053\u3068\u306f\u5358\u7d14\u8a08\u7b97\u30673.6\u7d44\u306b\uff11\u7d44\u306e\u5272\u5408\u3067\u7834\u5c40\uff08\u96e2\u5a5a\uff09\u3092\u8fce\u3048\u3066\u3044\u308b\u3068\u3044\u3046\u3001\u305d\u3046\u3044\u3046\u6642\u4ee3\u306a\u306e\u3067\u3059\u3002\u3053\u306e\u73fe\u5b9f\u3092\u898b\u3059\u3048\u3001\u4eca\u56de\u306f\u300c\u96e2\u5a5a\u3067\u7a0e\u91d1\u304c\u304b\u304b\u308b\u304b\u300d\u3001\u3068\u3044\u3046\u30c6\u30fc\u30de\u3092\u7814\u7a76\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u30bf\u30c0\u3067\u3082\u3089\u3048\u3070\u8d08\u4e0e\u3060\u304c<\/strong><\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u96e2\u5a5a\u306e\u969b\u306e\u8ca1\u7523\u5206\u3051\u3067\u3001\u5965\u3055\u3093\u304c1,000\u4e07\u5186\u53d7\u3051\u53d6\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u304a\u91d1\u306b\u306f\u3069\u3093\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\uff1f\u3000\u307e\u305a\u601d\u3044\u6d6e\u304b\u3076\u306e\u306f\u300c\u8d08\u4e0e\u7a0e\u300d\u3067\u3059\u306d\u3002\u3060\u3051\u3069\u3001\u3082\u3057\u305d\u308c\u304c\u304b\u304b\u308b\u3068\u306a\u308b\u3068\u7a0e\u984d\u306f231\u4e07\u5186\u3002<\/p>\n<p>\u306e\u3063\u3051\u304b\u3089\u9854\u304c\u3053\u308f\u3070\u3063\u3066\u3057\u307e\u3046\u3088\u3046\u306a\u3053\u3068\u3092\u7533\u3057\u307e\u3057\u305f\u304c\u3001\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u8d08\u4e0e\u7a0e\u306a\u3093\u3066\u304b\u304b\u308a\u307e\u305b\u3093\u304b\u3089\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u3051\u306f\u8d08\u4e0e\u3067\u306f\u306a\u3044<\/strong><\/h4>\n<p>\u8d08\u4e0e\u3068\u306f\u3001\u30bf\u30c0\u3067\u4f55\u304b\u3092\u3082\u3089\u3046\u3053\u3068\u3002\u96e2\u5a5a\u306e\u5834\u5408\u3001\u5965\u3055\u3093\u306f\u30bf\u30c0\u3067\u3082\u3089\u3046\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5bb6\u5ead\u306e\u8ca1\u7523\u306f\u592b\u5a66\u5171\u540c\u3067\u7bc9\u304d\u4e0a\u3052\u305f\u3082\u306e\u3060\u304b\u3089\u3001\u96e2\u5a5a\u304c\u6210\u7acb\u3059\u308c\u3070\u5965\u3055\u3093\u306b\u306f\u3001\u3054\u4e3b\u4eba\u306b\u5bfe\u3057\u3066\u8ca1\u7523\u5206\u3051\u3092\u8981\u6c42\u3059\u308b\u6a29\u5229\uff08\u8ca1\u7523\u5206\u4e0e\u8acb\u6c42\u6a29\uff09\u304c\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3057\u3066\u3001\u592b\u540d\u7fa9\u306e\u8ca1\u7523\u306b\u542b\u307e\u308c\u308b\u59bb\u306e\u6301\u3061\u5206\u3092\u53d6\u308a\u623b\u3059\u3068\u3044\u3046\u8a71\u3067\u3059\u304b\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u51fa\u756a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u3082\u3089\u3046\u3079\u304d\u3082\u306e\u3092\u3082\u3089\u308f\u306a\u304b\u3063\u305f\u3089\u3001\u305d\u3061\u3089\u306e\u65b9\u304c\u554f\u984c\u3002\u30b9\u30b8\u8ad6\u3067\u3044\u3051\u3070\u3001\u5965\u3055\u3093\u304b\u3089\u3054\u4e3b\u4eba\u3078\u8d08\u4e0e\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u3082\u3089\u3044\u904e\u304e\u306b\u306f\u8d08\u4e0e\u7a0e<\/strong><\/h4>\n<p>\u3042\u3048\u3066\u5965\u3055\u3093\u5074\u306b\u8d08\u4e0e\u554f\u984c\u304c\u751f\u3058\u308b\u3068\u3059\u308c\u3070\u3001\u3082\u3089\u3063\u305f\u91d1\u984d\u304c\u591a\u3059\u304e\u308b\u5834\u5408\u3067\u3059\u3002\u30b0\u30a6\u30bf\u30e9\u306a\u5965\u3055\u3093\u3067\u3055\u3057\u305f\u308b\u8ca2\u732e\u3082\u306a\u3044\u306e\u306b\u3001\u306a\u305c\u305d\u3093\u306a\u306b\u305f\u304f\u3055\u3093\u6e21\u3059\u306e\u304b\u3001\u3068\u3044\u3046\u7591\u554f\u3067\u3059\u3002<\/p>\n<p>\u3060\u3051\u3069\u73fe\u5b9f\u554f\u984c\u3068\u3057\u3066\u3001\uff30\uff2b\uff2f\u306e\u56fd\u969b\u8ca2\u732e\u3068\u9055\u3063\u3066\u3001\u592b\u5a66\u9593\u306e\u8ca2\u732e\u5ea6\u5408\u3044\u306b\u5916\u90e8\u306e\u8005\u304c\u304f\u3061\u3070\u3057\u3092\u631f\u3080\u306e\u306f\u304a\u3053\u304c\u307e\u3057\u3044\u3002\u3088\u307b\u3069\u4e0d\u5408\u7406\u306a\u70b9\u304c\u306a\u3044\u304b\u304e\u308a\u3001\u8d08\u4e0e\u7a0e\u306e\u51fa\u756a\u306f\u306a\u3044\u3068\u8003\u3048\u3066\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>\u6240\u5f97\u7a0e\u306e\u5fc3\u914d\u3082\u306a\u3057<\/strong><\/h4>\n<p>\u305d\u3046\u3044\u3046\u308f\u3051\u3067\u3001\u96e2\u5a5a\u306e\u8ca1\u7523\u5206\u3051\u306b\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u3089\u305a\u3001\u3082\u3057\u304b\u304b\u308b\u3068\u3059\u308c\u3070\u300c\u6240\u5f97\u7a0e\u300d\uff08\u3082\u3046\u3051\u306b\u5bfe\u3059\u308b\u7a0e\u91d1\uff09\u3067\u3059\u3002\u5965\u3055\u3093\u304c\u8ca1\u7523\u5206\u3051\u306e\u6a29\u5229\u3092\u884c\u4f7f\u3057\u30661,000\u4e07\u5186\u3092<ruby><rb>\u7a3c\u3044\u3060<\/rb><rt>\u30fb\u30fb\u30fb<\/rt><\/ruby>\u3068\u3044\u3046\u7406\u5c48\u3067\u3059\u306d\u3002\u3057\u304b\u3057\u3053\u306e1,000\u4e07\u5186\u306b\u306f\u3001\u3054\u4e3b\u4eba\u304c\u4ee5\u524d\u306b\u53ce\u5165\u3068\u3057\u3066\u7a3c\u3044\u3060\u6642\u70b9\u3067\u3059\u3067\u306b\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u306f\u305a\u3067\u3059\u304b\u3089\u3001\u91cd\u306d\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\uff08\u4e8c\u91cd\u8ab2\u7a0e\u306f\u3044\u305f\u3057\u307e\u305b\u3093\uff01\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u8ca1\u7523\u5206\u3051\u3067\u306f\u306a\u304f\u201c\u6170\u8b1d\u6599\u201d\u3068\u3057\u3066\u3082\u3089\u3063\u305f\u5834\u5408\u3001\u3053\u308c\u306f\u5965\u3055\u3093\u306e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u3060\u3051\u3069\u3001\u5fc3\u8eab\u306b\u52a0\u3048\u3089\u308c\u305f\u640d\u5bb3\u306b\u3064\u304d\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u6170\u8b1d\u6599\u3084\u898b\u821e\u91d1\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d50\u5c40\u306e\u3068\u3053\u308d\u3001\u96e2\u5a5a\u3067\u8ca1\u7523\u5206\u3051\u3092\u53d7\u3051\u3066\u3082\u3001\u5965\u3055\u3093\u306b\u306f\u8d08\u4e0e\u7a0e\u3082\u6240\u5f97\u7a0e\u3082\u304b\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3001\u307e\u305a\u306f\u30e1\u30c7\u30bf\u30b7\u3001\u30e1\u30c7\u30bf\u30b7\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u91d1\u92ad\u3067\u6e21\u305b\u3070\u554f\u984c\u306a\u3057<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u6b21\u306b\u3054\u4e3b\u4eba\u306b\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002\u96e2\u5a5a\u306b\u3088\u3063\u3066\u3001\u5965\u3055\u3093\u306b\u8ca1\u7523\u5206\u3051\u306e\u8acb\u6c42\u6a29\u304c\u767a\u751f\u3059\u308c\u3070\u3001\u3054\u4e3b\u4eba\u306b\u306f\u305d\u308c\u306b\u898b\u5408\u3046\u50b5\u52d9\u304c\u751f\u3058\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\uff11\u5104\u5186\u6e21\u3059\u3068\u3044\u3046\u3053\u3068\u3067\u8a71\u304c\u3064\u3044\u3066\u3001\u73fe\u91d1\u30fb\u9810\u91d1\u3067\u3053\u308c\u3092\u652f\u6255\u3063\u305f\u3068\u3044\u3046\u3053\u3068\u306a\u3089\u3001\u7279\u306b\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8fd4\u3059\u3079\u304d\u3082\u306e\u3092\u8fd4\u3057\u305f\u3068\u3044\u3046\u3060\u3051\u306e\u3053\u3068\u3067\u3001\u3044\u308f\u3070\u5965\u3055\u3093\u306b\u5bfe\u3057\u3066\u80cc\u8ca0\u3063\u3066\u3044\u305f\u501f\u91d1\u3092\u8fd4\u6e08\u3057\u305f\u306e\u3068\u540c\u3058\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>\u4e0d\u52d5\u7523\u3067\u6e21\u305b\u3070\u8b72\u6e21\u6240\u5f97\u7a0e<\/strong><\/h4>\n<p>\u3068\u3053\u308d\u304c\u3001\u304a\u91d1\u3067\u306f\u305d\u308c\u3060\u3051\u306e\u3082\u306e\u304c\u306a\u3044\u306e\u3067\u3001\u4ee3\u308f\u308a\u306b\u6642\u4fa1\uff11\u5104\u5186\u3059\u308b\u4e0d\u52d5\u7523\u3092\u6e21\u3057\u305f\u3068\u306a\u308b\u3068\u3001\u8a71\u306f\u304b\u306a\u308a\u9055\u3063\u3066\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u9996\u3092\u7a81\u3063\u8fbc\u3093\u3067\u304f\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u305c\u8b72\u6e21\u6240\u5f97\u304c\uff1f\u3000\u306a\u305e\u306a\u305e\u307f\u305f\u3044\u3067\u3059\u304c\u3001\u305d\u306e<ruby><rb>\u3053\u3053\u308d<\/rb><rt>\u30fb\u30fb\u30fb<\/rt><\/ruby>\u306f\u30fb\u30fb\u30fb\u592b\u304c\u4e0d\u52d5\u7523\u3092\u7b2c\u4e09\u8005\u306b\u58f2\u3063\u3066\u3001\u305d\u306e\u4ee3\u91d1\uff11\u5104\u5186\u3092\u59bb\u306b\u6e21\u3057\u305f\u306e\u3068\u540c\u3058\u3001\u3068\u3044\u3046\u3068\u3053\u308d\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u6642\u4fa1\u3067\u8b72\u6e21\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059<\/strong><\/h4>\n<p>\u3072\u306d\u304f\u308c\u305f\u898b\u65b9\u3068\u3044\u308f\u308c\u3088\u3046\u304c\u3001\u7a0e\u6cd5\u3068\u306f\u305d\u3046\u3057\u305f\u3082\u306e\u2015\u2015\u6642\u4fa1\uff11\u5104\u5186\u304c\u53ce\u5165\u91d1\u984d\u3067\u3001\u904e\u53bb\u306b\u8cb7\u3063\u305f\u91d1\u984d\uff08\u53d6\u5f97\u8cbb\uff09\u3068\u306e\u5dee\u304c\u6240\u5f97\uff08\u3082\u3046\u3051\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3046\u3044\u3046\u767a\u60f3\u306f\u3001\u5eb6\u6c11\u306e\u5e38\u8b58\u3092\u306f\u308b\u304b\u306b\u8d85\u3048\u3066\u3044\u308b\u3001\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3067\u3082\u3001\u308f\u304c\u65e5\u672c\u56fd\u306f\u6cd5\u6cbb\u56fd\u5bb6\u3001\u305d\u3046\u3044\u3046\u5b9a\u3081\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u5f93\u3063\u3066\u3044\u305f\u3060\u304b\u3056\u308b\u3092\u3048\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u306b\u9650\u3089\u305a\u682a\u5f0f\u306a\u3069\u3001\u73fe\u91d1\u30fb\u9810\u91d1\u4ee5\u5916\u306e\u3082\u306e\u3067\u6e21\u305b\u3070\u3001\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u554f\u984c\u304c\u751f\u305a\u308b\u3082\u306e\u3068\u899a\u609f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>\u4ea4\u63db\u3059\u308c\u3070\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e<\/strong><\/h4>\n<p>\u3053\u306e\u300c\u307f\u306a\u3057\u8b72\u6e21\u8ab2\u7a0e\u300d\u306e\u53d6\u6271\u3044\u306f\u3001\u7686\u3055\u3093\u306b\u306a\u304b\u306a\u304b\u3054\u7406\u89e3\u3044\u305f\u3060\u3051\u306a\u3044\u5185\u5bb9\u3067\u3059\u3002\u3061\u3087\u3046\u3069\u3044\u3044\u6a5f\u4f1a\u3067\u3059\u304b\u3089\u3001\u5225\u306e\u4f8b\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3001\u307f\u306a\u3057\u8b72\u6e21\u306e\u3053\u3068\u3092\u8a73\u3057\u304f\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u201c\u4ea4\u63db\u201d\u306e\u30b1\u30fc\u30b9\u3067\u8aac\u660e\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\uff33\u3055\u3093\u3068\uff34\u3055\u3093\u304c\u3001\u305d\u308c\u305e\u308c\u6642\u4fa1\uff11\u5104\u5186\u306e\u571f\u5730\u3092\u6301\u3063\u3066\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u304a\u4e92\u3044\u306b\u6b32\u3057\u3044\u7269\u4ef6\u306a\u306e\u3067\u3001\u3053\u306e\u969b\u4ea4\u63db\u3057\u3088\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u305d\u306e\u3068\u304d\u3001\u304a\u4e8c\u4eba\u306b\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u3000\uff1f\uff1f\u3068\u3044\u3046\u611f\u3058\u3067\u3057\u3087\u3046\u306d\u3002\u540c\u3058\u5024\u6253\u3061\u306e\uff12\u3064\u306e\u571f\u5730\u3092\u4ea4\u63db\u3059\u308b\u3060\u3051\u3067\u3001\u304a\u91d1\u306e\u3084\u308a\u53d6\u308a\u3092\u3057\u306a\u3044\u306e\u306b\u306a\u3093\u3067\uff1f\u30fb\u30fb\u30fb\u3068\u3044\u3046\u601d\u3044\u3067\u3057\u3087\u3046\u306d\u3002<\/p>\n<p>\u30df\u30b9\u30bf\u30fc\u201c\u7a0e\u91d1\u201d\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u5224\u65ad\u3057\u307e\u3059\u3002\u4ea4\u63db\u306e\u6642\u70b9\u3067\u3001\u8cb7\u3063\u3066\u304b\u3089\u3053\u308c\u307e\u3067\u306e\u5024\u4e0a\u308a\u76ca\uff08\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u5024\u4e0b\u308a\u640d\uff09\u304c\u3042\u308b\u306f\u305a\u3002\u304a\u91d1\u306e\u3084\u308a\u53d6\u308a\u306f\u306a\u3044\u3051\u308c\u3069\u3001\u6240\u6709\u6a29\u304c\u79fb\u8ee2\u3057\u305f\uff08\u540d\u7fa9\u304c\u5909\u308f\u3063\u305f\uff09\u6642\u70b9\u3067\u3001\u73fe\u5728\u5f97\u3066\u3044\u308b\u5229\u76ca\uff08\u3042\u308b\u3044\u306f\u88ab\u3063\u305f\u640d\u5931\uff09\u3092\u3001\u516c\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u307e\u3057\u3087\u3046\u3001\u3068\u3044\u3046\u767a\u60f3\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #4682b4;\">\u25c6<\/span>\u4ea4\u63db\u5f8c\u306e\u8b72\u6e21\u76ca\u3092\u901a\u7b97\u3059\u308c\u3070\u5408\u8a08\u984d\u306f\u7b49\u3057\u3044<\/strong><\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\uff33\u3055\u3093\u306f40\u5e74\u524d\u306b\u81ea\u5206\u306e\u571f\u5730\u30924,000\u4e07\u5186\u3067\u8cb7\u3063\u3066\u3044\u307e\u3059\u3002\uff34\u3055\u3093\u306f\u3082\u3046\u5c11\u3057\u53e4\u304f50\u5e74\u524d\u306b3,000\u4e07\u5186\u3067\u8cb7\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u3046\u3059\u308b\u3068\u73fe\u6642\u70b9\u3067\u3001\u304a\u4e8c\u4eba\u306b\u306f\u6b21\u306e\u8b72\u6e21\u76ca\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/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:#800000;\">\n\t\t<p>\uff33\u3055\u3093\uff1a<ruby><rb>\uff11\u5104\u5186<\/rb><rt>\u53ce\u5165\u91d1\u984d<\/rt><\/ruby> \uff0d 4,<ruby><rb>000\u4e07<\/rb><rt>\u53d6\u5f97\u8cbb<\/rt><\/ruby>\u5186 \uff1d 6,<ruby><rb>000\u4e07<\/rb><rt>\u8b72\u6e21\u76ca<\/rt><\/ruby>\u5186<br \/>\n\uff34\u3055\u3093\uff1a\uff11\u5104\u5186 \uff0d 3,000\u4e07\u5186 \uff1d 7,000\u4e07\u5186<\/p>\n<\/div>\n<p>\u3053\u306e\u8b72\u6e21\u76ca\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u7b49\u3092\u3001\u73fe\u6642\u70b9\u3067\u7d0d\u3081\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002\u305d\u306e\u4ee3\u308f\u308a\u3001\u305f\u3068\u3048\u3070\uff33\u3055\u3093\u304c\u6b21\u56de\u3001\u4ea4\u63db\u5f8c\u306e\u571f\u5730\u3092\uff11\u51042,000\u4e07\u5186\u3067\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u8b72\u6e21\u6240\u5f97\u306e\u8a08\u7b97\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/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:#800000;\">\n\t\t<p>\uff33\u3055\u3093\uff1a\uff11<ruby><rb>\u51042,000\u4e07<\/rb><rt>\u53ce\u5165\u91d1\u984d<\/rt><\/ruby>\u5186 \uff0d <ruby><rb>\uff11\u5104\u5186<\/rb><rt>\u53d6\u5f97\u8cbb<\/rt><\/ruby> \uff1d 2,<ruby><rb>000\u4e07<\/rb><rt>\u8b72\u6e21\u76ca<\/rt><\/ruby>\u5186<\/p>\n<\/div>\n<p>\u5f53\u305f\u308a\u524d\u306e\u3053\u3068\u306a\u304c\u3089\u3001\uff12\u56de\u5206\u901a\u7b97\u3057\u305f\u8b72\u6e21\u76ca\u306f8,000\u4e07\u5186\u6b62\u307e\u308a\u3067\u3059\u3002<\/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:#800000;\">\n\t\t<p>\uff33\u3055\u3093\uff1a\uff11<ruby><rb>\u51042,000\u4e07<\/rb><rt>\u53ce\u5165\u91d1\u984d<\/rt><\/ruby>\u5186 \uff0d 4,<ruby><rb>000\u4e07<\/rb><rt>\u53d6\u5f97\u8cbb<\/rt><\/ruby>\u5186 \uff1d 8,<ruby><rb>000\u4e07<\/rb><rt>\u8b72\u6e21\u76ca<\/rt><\/ruby>\u5186\uff086,000\u4e07\u5186\uff0b2,000\u4e07\u5186\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong><span style=\"color: #ff6600;\">\u25c6<\/span>3,000\u4e07\u5186\u63a7\u9664\u306e\u9069\u7528\u306f\uff1f<\/strong><\/h4>\n<p>\u3055\u3066\u3001\u304a\u96a3\uff21\u3055\u3093\u306e\u8a71\u306b\u623b\u308a\u307e\u3059\u3002\u4e00\u822c\u306b\u81ea\u5b85\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm\" target=\"_blank\" rel=\"noopener\">\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u300c3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d<\/a>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u969b\u3001\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u3051\u3067\u81ea\u5b85\u3092\u5965\u3055\u3093\u306b\u660e\u3051\u6e21\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u3053\u306e\u7279\u4f8b\u304c\u4f7f\u3048\u308b\u304b\u3069\u3046\u304b\u30fb\u30fb\u30fb\u3002\u3072\u3063\u304b\u304b\u308b\u306e\u306f\u3001\u8eab\u5185\u306e\u8005\u306b\u58f2\u3063\u3066\u3082\u3053\u306e\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u306a\u3044\u3001\u3068\u3044\u3046\u53d6\u6271\u3044\u3067\u3059\u3002\u901a\u5e38\u306a\u3089\u3001\u5965\u3055\u3093\u306b\u58f2\u3063\u305f\u5834\u5408\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u3067\u3082\u3001\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u3051\u306a\u3089\u5927\u4e08\u592b\u3002\u6b63\u5f0f\u306b\u96e2\u5a5a\u3057\u3066\u7c4d\u3092\u629c\u3044\u3066\u3057\u307e\u3048\u3070\u3001\u5143\u592b\u5a66\u3067\u3082\u8d64\u306e\u4ed6\u4eba\u2015\u2015\u8eab\u5185\u3078\u306e\u8b72\u6e21\u3067\u306f\u306a\u3044\u304b\u3089\u7279\u4f8b\u306e\u9069\u7528\u3042\u308a\u3001\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\uff21\u3055\u3093\u3082\u3001\u305d\u3046\u3044\u3046\u6e21\u3057\u65b9\u3092\u3057\u3066\u3044\u308c\u3070\u3044\u3044\u306e\u3067\u3059\u304c\u30fb\u30fb\u30fb\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<p style=\"text-align: center;\"><strong>\u4eba\u751f\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u3082\u306e\u304c\u305f\u308a\u3001<br \/>\n\u3082\u3063\u3068\u305f\u304f\u3055\u3093\u306e\u304a\u8a71\u3092\u8aad\u307f\u305f\u3044\u65b9\u3078\u9001\u308b\u4e00\u518a\u3002<\/strong><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 15px; border-radius: 15px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"text-align: left;\"><span style=\"font-size: 20px;\">\u300e\u308f\u305f\u3057\u306f\u7a0e\u91d1\u2014\u3086\u308a\u304b\u3054\u304b\u3089\u5893\u5834\u307e\u3067\u306e\u4eba\u751f\u306b\u307e\u3064\u308f\u308b\u7a0e\u91d1\u3082\u306e\u304c\u305f\u308a\u300f<\/span><\/p>\n<p><a href=\"https:\/\/profession-net.com\/bookstore\/s73933\/\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-264281 size-medium\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/73933-202x300.jpg\" alt=\"\" width=\"202\" height=\"300\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/73933-202x300.jpg 202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/01\/73933.jpg 357w\" sizes=\"(max-width: 202px) 100vw, 202px\" \/><\/a><\/p>\n<ul>\n<li style=\"text-align: left;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000\u9234\u6728\u57fa\u53f2\u3000\u8457<\/li>\n<li style=\"text-align: left;\">\u767a\u884c\uff1a2023\u5e7410\u6708\uff16\u65e5<\/li>\n<li style=\"text-align: left;\">\u5224\u578b\uff1a\u56db\u516d\u5224\uff0f328\u9801<\/li>\n<li style=\"text-align: left;\">ISBN\uff1a978-4-433-73933-1<\/li>\n<li style=\"text-align: left;\">\u5b9a\u4fa1\uff1a1,650\u5186\uff08\u672c\u4f53\uff1a1,500\u5186\uff09<br \/>\n<span style=\"color: #b22222;\">\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u306a\u308910\uff05OFF<\/span><\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 14pt;\"><a title=\"\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/profession-net.com\/bookstore\/s73933\/\" target=\"_blank\" rel=\"noopener\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #4682b4;\">\u66f8\u7c4d\u8ca9\u58f2\u30da\u30fc\u30b8\u3067\u304f\u308f\u3057\u304f\u898b\u308b<\/span><\/a><\/span><\/p>\n<p style=\"padding-left: 40px;\"><span style=\"font-size: 14pt;\"><a title=\"Amazon\u3000\u66f8\u7c4d\u7d39\u4ecb\" href=\"https:\/\/www.amazon.co.jp\/exec\/obidos\/ASIN\/4433739332\" target=\"_blank\" rel=\"noopener\"><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #ff6600;\"> Amazon\u3067\u304f\u308f\u3057\u304f\u898b\u308b <\/span><\/a><\/span><\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u300c\u306d\u3048\u3001\u4e0b\u306e\u968e\u306e\uff21\u3055\u3093\u306e\u3068\u3053\u308d\u3001\u96e2\u5a5a\u3057\u305f\u3093\u3060\u3063\u3066\u300d<br \/>\n\u300c\u3075\u30fc\u3093\u3002\u3046\u3061\u306e\u30c4\u30e8\u30b7\u3068\u540c\u3044\u5e74\u3050\u3089\u3044\u306e\u3001\u5973\u306e\u5b50\u304c\u3044\u308b\u90e8\u5c4b\u304b\u300d<br \/>\n\u300c\u3048\u3048\u3001\u540c\u7d1a\u751f\u3088\u3002\u539f\u56e0\u306f\u3054\u4e3b\u4eba\u306e\u6d6e\u6c17\u3067\u306d\u2015\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u5965\u3055\u3093\u306b\u6e21\u3057\u3066\u3001\u51fa\u3066\u884c\u3063\u305f\u3089\u3057\u3044\u308f\u300d<br \/>\n\u300c\u304a\u3001\u305d\u3046\u304b\u3002\u990a\u80b2\u8cbb\u3092\u9001\u3063\u305f\u308a\u3001\u3053\u308c\u304b\u3089\u5927\u5909\u306a\u3093\u3060\u308d\u3046\u306a\u3041\u30fb\u30fb\u30fb\u300d<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[173,174],"tags":[723,573,161,641,578],"backnumber":[2305],"series":[2298],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-08 11:46:55","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264301"}],"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\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=264301"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264301\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264301"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264301"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264301"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264301"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264301"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}