{"id":265115,"date":"2024-04-12T17:09:10","date_gmt":"2024-04-12T08:09:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=265115"},"modified":"2024-04-12T17:13:03","modified_gmt":"2024-04-12T08:13:03","slug":"income-report-162","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-162\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u300c\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6539\u8a02\u7248\uff09\u304c\u516c\u8868\u3055\u308c\u308b\uff5e\u65b0\u8a2d11\u554f\u306e\u3046\u3061\uff12\u554f\u306f\u7d66\u4ed8\u91d1\u95a2\u9023\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u300c\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6539\u8a02\u7248\uff09\u304c\u516c\u8868\u3055\u308c\u308b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u65b0\u8a2d11\u554f\u306e\u3046\u3061\uff12\u554f\u306f\u7d66\u4ed8\u91d1\u95a2\u9023\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\"><strong>Profession Journal \u7de8\u96c6\u90e8<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\uff14\u670811\u65e5\uff08\u6728\uff09\u4ed8\u3051\u3067\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\u3092\u6539\u8a02\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u3078\u65b0\u305f\u306b\uff18\u554f\u3092\u8ffd\u52a0\uff5e\u4eca\u6708\u4e0b\u65ec\u304b\u3089\u306f\u7d66\u4e0e\u652f\u6255\u8005\u5411\u3051\u306e\u8aac\u660e\u4f1a\uff08\u4e8b\u524d\u4e88\u7d04\u5236\uff09\u3092\u5168\u56fd\u3067\u958b\u59cb\u3001\u5c02\u7528\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u3082\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-161\/\" target=\"_blank\" rel=\"noopener\">\u5148\u6708\u306b\u7d9a\u304d<\/a>\u8a2d\u554f\u306e\u8ffd\u52a0\u53ca\u3073\u4fee\u6b63\u3092\u884c\u3063\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\uff08\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6539\u8a02\u7248\uff09<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/teigakugenzei\/index.htm\" target=\"_blank\" rel=\"noopener\">\u5b9a\u984d\u6e1b\u7a0e\u3000\u7279\u8a2d\u30b5\u30a4\u30c8<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u4eca\u56de\u8ffd\u52a0\u3055\u308c\u305f\u306e\u306f\u4ee5\u4e0b\u306e\u8a2d\u554f\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color: #F8F8FF ;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\uff11\uff0d\uff19<\/a>\u3000\u5b9a\u984d\u6e1b\u7a0e\u306e\u5b9f\u65bd\u65b9\u6cd5\uff08\u516c\u7684\u5e74\u91d1\u7b49\uff09<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\uff11\uff0d10<\/a>\u3000\u6e90\u6cc9\u5fb4\u53ce\u3067\u5b9a\u984d\u6e1b\u7a0e\u3092\u884c\u3046\u516c\u7684\u5e74\u91d1\u7b49\u306e\u7bc4\u56f2<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff12\uff0d\uff18<\/a>\u3000\u6240\u5f97\u5236\u9650\u3092\u8d85\u3048\u308b\u4eba\u304b\u3089\u5b9a\u984d\u6e1b\u7a0e\u4e0d\u8981\u306e\u7533\u51fa\u304c\u3042\u3063\u305f\u5834\u5408<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff12\uff0d\uff19<\/a>\u3000\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u5bfe\u3059\u308b\u5b9a\u984d\u6e1b\u7a0e<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\uff13\uff0d\uff15<\/a>\u3000\u4f11\u8077\u8005\u306b\u5bfe\u3059\u308b\u5b9a\u984d\u6e1b\u7a0e<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=31\" target=\"_blank\" rel=\"noopener\">\uff19\uff0d\uff13<\/a>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u8a18\u8f09\u65b9\u6cd5<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=32\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff12<\/a>\u3000\u6240\u5f97\u5236\u9650\u3092\u8d85\u3048\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u8f09\u65b9\u6cd5<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=32\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff13<\/a>\u3000\u5916\u56fd\u4eba\u6280\u80fd\u5b9f\u7fd2\u751f\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u8f09\u65b9\u6cd5<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=33\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff16<\/a>\u3000\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u3068\u306a\u3063\u3066\u3044\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u8a18\u8f09\u65b9\u6cd5<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=33\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff17<\/a>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u63a7\u9664\u5916\u984d\u300d\u3068\u7d66\u4ed8\u91d1<\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=35\" target=\"_blank\" rel=\"noopener\">12\u30fc\uff12<\/a>\u3000\u5b9a\u984d\u6e1b\u7a0e\u3068\u4f75\u305b\u3066\u884c\u308f\u308c\u308b\u5404\u7a2e\u7d66\u4ed8\u63aa\u7f6e\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305a<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=10\" target=\"_blank\" rel=\"noopener\">\uff11\uff0d\uff19<\/a>\uff08\u5b9a\u984d\u6e1b\u7a0e\u306e\u5b9f\u65bd\u65b9\u6cd5\uff08\u516c\u7684\u5e74\u91d1\u7b49\uff09\uff09\u306f\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u5b9f\u65bd\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u304c\u3001\u672c\u554f\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\uff11\uff0d\uff17<\/a>\uff08\u5b9a\u984d\u6e1b\u7a0e\u306e\u5b9f\u65bd\u65b9\u6cd5\uff08\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\uff09\uff09\u306e\u6539\u8a02\u524d\u306e\u89e3\u8aac\u306b\u304a\u3051\u308b\u8a72\u5f53\u90e8\u5206\u3092\u5225\u554f\u3068\u3057\u3066\u5207\u308a\u51fa\u3057\u305f\u3082\u306e\u3002\u7d9a\u304f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=11\" target=\"_blank\" rel=\"noopener\">\uff11\uff0d10<\/a>\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u3067\u5b9a\u984d\u6e1b\u7a0e\u304c\u884c\u308f\u308c\u308b\u516c\u7684\u5e74\u91d1\u7b49\u304c\u7b87\u6761\u66f8\u304d\u3067\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6b21\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff12\uff0d\uff18<\/a>\u3067\u306f\u3001\u300c\u4ee4\u548c\uff16\u5e74\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,805 \u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u306e\u3067\u6708\u6b21\u6e1b\u7a0e\u3092\u884c\u308f\u306a\u3044\u3067\u307b\u3057\u3044\u300d\u3068\u3044\u3046\u7533\u51fa\u3092\u5f93\u696d\u54e1\u304b\u3089\u53d7\u3051\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u304c\u554f\u308f\u308c\u3001\u300c\u63a7\u9664\u5bfe\u8c61\u8005\u306f\u4e00\u5f8b\u306b\u6e1b\u7a0e\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u63a7\u9664\u5bfe\u8c61\u8005\u81ea\u8eab\u304c\u5b9a\u984d\u6e1b\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u304b\u53d7\u3051\u306a\u3044\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u300d\u3068\u56de\u7b54\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=15\" target=\"_blank\" rel=\"noopener\">\uff12\uff0d\uff19<\/a>\u3067\u306f\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306e\u5b9a\u984d\u6e1b\u7a0e\u306b\u3064\u3044\u3066\u3001\u4e3b\u305f\u308b\u7d66\u4e0e\u306e\u652f\u6255\u8005\u306e\u3082\u3068\u3067\u6708\u984d\u6e1b\u7a0e\u30fb\u5e74\u8abf\u6e1b\u7a0e\u7b49\u304c\u884c\u308f\u308c\u308b\u304c\u3001\u7d0d\u7a0e\u8005\u306e\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u3068\u306f\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\uff08\u305d\u306e\u7d0d\u7a0e\u8005\u306e\uff09\u5b9a\u984d\u6e1b\u7a0e\u306e\u8a08\u7b97\u306b\u306f\u542b\u3081\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3055\u3089\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=31\" target=\"_blank\" rel=\"noopener\">\uff19\uff0d\uff13<\/a>\u3067\u306f\u3001\u672c\u5e74\uff11\u6708\u306b\u516c\u8868\u3055\u308c\u305f\u300c\u7d66\u4e0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306b\u4fc2\u308b\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\u306e\u3057\u304b\u305f\u300d\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0023012-317.pdf#page=13\" target=\"_blank\" rel=\"noopener\">P13<\/a>\uff09\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306e\u300c\u4f59\u767d\u300d\u3092\u4f7f\u7528\u3057\u3066\u5e74\u8abf\u6e1b\u7a0e\u984d\u306e\u63a7\u9664\u8a08\u7b97\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3059\u308b\u3068\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u3064\u304d\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u6e90\u6cc9\u5fb4\u53ce\u7c3f\u306f\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306e\u4fbf\u5b9c\u3092\u8003\u616e\u3057\u3066\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u8a18\u8f09\u65b9\u6cd5\u3082\u542b\u3081\u3066\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u300c\u5225\u7d19\u300d\u3092\u4f7f\u7528\u3057\u3066\u5e74\u8abf\u6e1b\u7a0e\u984d\u306e\u63a7\u9664\u8a08\u7b97\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u306e\u4ed6\u3001\u4ee4\u548c\uff16\u5e74\uff16\u6708\uff11\u65e5\u6642\u70b9\u3067\u306e\u4f11\u8077\u8005\u306e\u53d6\u6271\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=16\" target=\"_blank\" rel=\"noopener\">\uff13\uff0d\uff15<\/a>\uff09\u3084\u3001\u300c\u7d66\u4e0e\u4ee5\u5916\u306e\u53ce\u5165\u304c\u3042\u308a\u6240\u5f97\u5236\u9650\u3092\u8d85\u3048\u308b\u4eba\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=32\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff12<\/a>\uff09\u300d\u30fb\u300c\u79df\u7a0e\u6761\u7d04\u304c\u9069\u7528\u3055\u308c\u308b\u5916\u56fd\u4eba\u6280\u80fd\u5b9f\u7fd2\u751f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=32\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff13<\/a>\uff09\u300d\u30fb\u300c\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\uff08\u5e74\u672b\u8abf\u6574\u3067\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u3063\u305f\u5834\u5408\uff09\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=33\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff16<\/a>\uff09\u300d\u305d\u308c\u305e\u308c\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\uff08\u6458\u8981\uff09\u300d\u6b04\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u307b\u304b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u63a7\u9664\u5916\u984d<span style=\"font-size: 12px;\">\uff08\u5b9a\u984d\u6e1b\u7a0e\u984d\u306e\u3046\u3061\u63a7\u9664\u3057\u304d\u308c\u306a\u304b\u3063\u305f\u91d1\u984d\uff09<\/span>\u300d\u3068\u652f\u7d66\u3055\u308c\u308b\u7d66\u4ed8\u91d1\u306e\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044\u3068\u3059\u308b\u8a2d\u554f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=33\" target=\"_blank\" rel=\"noopener\">10\uff0d\uff17<\/a>\uff09\u3001\u5b9a\u984d\u6e1b\u7a0e\u306e\u5b9f\u65bd\u306b\u4f75\u305b\u3066\u884c\u308f\u308c\u308b\u5404\u7a2e\u7d66\u4ed8\u63aa\u7f6e\u306b\u3088\u308a\u652f\u7d66\u3055\u308c\u308b\u7d66\u4ed8\u91d1\u306f\u6240\u5f97\u7a0e\u7b49\u3092\u8ab2\u3055\u308c\u306a\u3044\u3068\u3059\u308b\u8a2d\u554f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0024001-021.pdf#page=35\" target=\"_blank\" rel=\"noopener\">12\uff0d\uff12<\/a>\uff09\u306a\u3069\u3001\u7d66\u4ed8\u91d1\u306b\u95a2\u3059\u308b\u5185\u5bb9\u304c\uff12\u554f\u3001\u65b0\u8a2d\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\uff31\uff06\uff21\u4ee5\u5916\u306e\u65b0\u305f\u306a\u8cc7\u6599\u3068\u3057\u3066\u3001\u300c<a class=\"rspkr_dr_added\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/teigaku\/pdf\/0024003-171_02.pdf\">\u300a\u8a18\u8f09\u4f8b\u300b\u6e90\u6cc9\u5fb4\u53ce\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8<\/a>\u300d\u53ca\u3073\u300c<a class=\"rspkr_dr_added\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/teigaku\/pdf\/0024003-171_03.pdf\">\u300a\u8a18\u8f09\u4f8b\u300b\u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8<\/a>\u300d\u304c\u305d\u308c\u305e\u308c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\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        \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>\u56fd\u7a0e\u5e81\u306f\uff14\u670811\u65e5\uff08\u6728\uff09\u4ed8\u3051\u3067\u300c\u4ee4\u548c\uff16\u5e74\u5206\u6240\u5f97\u7a0e\u306e\u5b9a\u984d\u6e1b\u7a0e\uff31\uff06\uff21\u300d\u3092\u6539\u8a02\u3001\u5148\u6708\u306b\u7d9a\u304d\u8a2d\u554f\u306e\u8ffd\u52a0\u53ca\u3073\u4fee\u6b63\u3092\u884c\u3063\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,189,177,167,179,289],"tags":[134,320,673,465,464],"backnumber":[],"series":[800],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-27 21:26:26","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265115"}],"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=265115"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/265115\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=265115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=265115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=265115"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=265115"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=265115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}