{"id":267250,"date":"2025-09-25T10:17:39","date_gmt":"2025-09-25T01:17:39","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=267250"},"modified":"2025-09-25T10:20:26","modified_gmt":"2025-09-25T01:20:26","slug":"income-article-695","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-695\/","title":{"rendered":"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c21\u56de\u3011\u300c\u59d4\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u30fb\u65c5\u8cbb\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong>\u3000<\/strong><\/p>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #993366;\">\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u7a0e\u52d9<span style=\"color: #4682b4;\">\uff31<span style=\"font-size: 22px;\">\uff06<\/span>\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c21\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u59d4\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u30fb\u65c5\u8cbb\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u90e8\u3000\u6b63\u7fa9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682b4;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#4682b4;\"><\/div>\n<p>\u672c\u5b66\u4f1a\u3067\u306f\u3001\u30c6\u30fc\u30de\u3054\u3068\u306b\u5404\u7a2e\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u59d4\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u30fb\u65c5\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#993366;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #993366;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#993366;\"><\/div>\n<p>\u59d4\u54e1\u306b\u5bfe\u3059\u308b\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u30fb\u65c5\u8cbb\u306e\u5185\u5bb9\u30fb\u652f\u6255\u65b9\u6cd5\u306f\u5b66\u4f1a\u3054\u3068\u306b\u69d8\u3005\u3067\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u6574\u7406\u3059\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267264\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1.png\" alt=\" \u6240\u5f97\u7a0e \u6d88\u8cbb\u7a0e \u65e5\u5f53 \uff08\u8b1d\u91d1\uff09 \u57fa\u672c\u7684\u306b\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u6e90\u6cc9\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u3001\u5831\u916c\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u6e90\u6cc9\u7a0e\u306e\u8981\u5426\u3092\u5224\u5b9a\u3057\u307e\u3059\u3002 \u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u5831\u916c\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002 \u65c5\u8cbb \u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u65c5\u8cbb\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u306b\u306f\u542b\u3081\u307e\u305b\u3093\u3002 \u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u65c5\u8cbb\u3067\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002\" width=\"550\" height=\"213\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1.png 1174w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1-300x116.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1-1024x396.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1-768x297.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-1-600x232.png 600w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/a><\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\uff3b\u89e3\u8aac\uff3d<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><\/strong><\/h4>\n<p>\u5b66\u4f1a\u306f\u3001\u30c6\u30fc\u30de\u3054\u3068\u306b\u5404\u7a2e\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u3001\u59d4\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u3084\u65c5\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u65e5\u5f53\uff08\u8b1d\u91d1\uff09<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306e\u5185\u5bb9<\/strong><\/h4>\n<p>\u59d4\u54e1\u306e\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u3001\u59d4\u54e1\u4f1a\u51fa\u5e2d\u3068\u3044\u3046\u6642\u9593\u7684\u62d8\u675f\uff08\u52b4\u529b\uff09\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4ed6\u65b9\u3067\u3001\u59d4\u54e1\u4f1a\u6d3b\u52d5\u306e\u4e2d\u306b\u306f\u539f\u7a3f\u57f7\u7b46\u3084\u8a66\u9a13\u306e\u4f5c\u554f\u30fb\u63a1\u70b9\u3092\u884c\u3046\u3088\u3046\u306a\u5834\u5408\u304c\u3042\u308a\u3001\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u3092\u652f\u6255\u3046\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002\u305d\u3057\u3066\u5f8c\u8005\u306e\u5834\u5408\u306f\u3001\u59d4\u54e1\u4f1a\u51fa\u5e2d\u3068\u3044\u3046\u6642\u9593\u7684\u62d8\u675f\uff08\u52b4\u529b\uff09\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3044\u3046\u3088\u308a\u3082\u3001\u59d4\u54e1\u3068\u3057\u3066\u306e\u5c02\u9580\u77e5\u8b58\u7b49\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u306e\u6027\u683c\u3067\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6240\u5f97\u7a0e<\/strong><\/h4>\n<p>\u6642\u9593\u7684\u62d8\u675f\uff08\u52b4\u529b\uff09\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u6271\u3046\u3082\u306e\u3068\u8003\u3048\u308b\u3002\u4ed6\u65b9\u3067\u3001\u5c02\u9580\u77e5\u8b58\u7b49\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306b\u95a2\u3057\u3066\u306f\u3001\u5831\u916c\u3068\u3057\u3066\u6271\u3046\u3082\u306e\u3068\u8003\u3048\u308b\u3002\u305d\u3057\u3066\u3001\u5831\u916c\u306b\u95a2\u3057\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5204\u6761\u306b\u63b2\u3052\u3089\u308c\u3066\u3044\u308b\u5831\u916c\u304b\u5426\u304b\u306b\u3088\u3063\u3066\u3001\u6e90\u6cc9\u306e\u8981\u5426\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u305f\u3068\u3048\u3070\u3001\u539f\u7a3f\u57f7\u7b46\u3084\u66f8\u7c4d\u76e3\u4fee\u306b\u95a2\u3059\u308b\u5bfe\u4fa1\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u306610.21\uff05\u3067\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u304c\u3001\u8a66\u9a13\u306e\u4f5c\u554f\u3084\u63a1\u70b9\u306b\u95a2\u3059\u308b\u5bfe\u4fa1\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5204\u6761\u306b\u63b2\u3052\u308b\u5831\u916c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u306f\u4e0d\u8981\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306e\u5185\u5bb9\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267265\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2.png\" alt=\"\u5185\u5bb9 \u533a\u5206 \u6e90\u6cc9 \u6642\u9593\u7684\u62d8\u675f\uff08\u52b4\u529b\uff09\u306e\u5bfe\u4fa1 \u7d66\u4e0e\u6240\u5f97 \u7a0e\u984d\u8868\u306b\u5f53\u3066\u306f\u3081\u3066\u6e90\u6cc9\u5fb4\u53ce \u5c02\u9580\u77e5\u8b58\u7b49\u306e\u5bfe\u4fa1 \u5831\u916c \u6240\u5f97\u7a0e\u6cd5204\u6761\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u3067\u6e90\u6cc9\u5fb4\u53ce\" width=\"510\" height=\"107\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2.png 1114w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2-300x63.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2-1024x215.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2-768x161.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-2-600x126.png 600w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/><\/a><\/p>\n<p>\u4e0a\u8a18\u306e\u901a\u308a\u3001\u672c\u6765\u3067\u3042\u308c\u3070\u3001\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306f\u3001\u305d\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u6e90\u6cc9\u306e\u53d6\u6271\u3044\u304c\u7570\u306a\u308b\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u3001\u5185\u5bb9\u306b\u95a2\u4fc2\u306a\u304f\u4e00\u5f8b10.21\uff05\u3067\u6e90\u6cc9\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u4f8b\u3082\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u6d88\u8cbb\u7a0e<\/strong><\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3057\u3066\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u304c\u3001\u5831\u916c\u306b\u95a2\u3057\u3066\u306f\u8ab2\u7a0e\u53d6\u5f15\u3068\u306a\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u5831\u916c\u306b\u95a2\u3057\u3066\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u6709\u7121\u3001\u5c11\u984d\u7279\u4f8b\u3084\u7d4c\u904e\u63aa\u7f6e\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6271\u3044\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u306e\u5185\u5bb9\u3068\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u3009<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-267266\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3.png\" alt=\"\u6240\u5f97\u7a0e \u8ab2\u7a0e\u533a\u5206 \u4ed5\u5165\u7a0e\u984d\u63a7\u9664 \u7d66\u4e0e\u6240\u5f97 \u4e0d\u8ab2\u7a0e\u53d6\u5f15 \u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u5916 \u5831\u916c \u8ab2\u7a0e\u53d6\u5f15 \u30a4\u30f3\u30dc\u30a4\u30b9\u3042\u308a \u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61 \u30a4\u30f3\u30dc\u30a4\u30b9\u306a\u3057 \u5c11\u984d\u7279\u4f8b\u306e\u5bfe\u8c61 \u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61 \u5c11\u984d\u7279\u4f8b\u306e\u5bfe\u8c61\u5916 \u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u304c\u3042\u308c\u3070\u3001\u7d4c\u904e\u63aa\u7f6e\u671f\u9593\u306b\u5fdc\u3058\u3066\u300180\uff05\u53c8\u306f50\uff05\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\" width=\"600\" height=\"243\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3.png 1243w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3-300x121.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3-1024x414.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3-768x311.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2024\/11\/gakkaizeimu21-3-600x243.png 600w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u65c5\u8cbb<\/strong><\/h4>\n<p>\u59d4\u54e1\u304c\u59d4\u54e1\u4f1a\u306b\u51fa\u5e2d\u3059\u308b\u305f\u3081\u306e\u65c5\u8cbb\u306f\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u65c5\u8cbb\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u4e0a\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/02\/02.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a\uff19\uff0d\uff13<\/a>\uff09\u3002\u307e\u305f\u3001\u59d4\u54e1\u4f1a\u306e\u51fa\u5e2d\u65c5\u8cbb\u306f\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u65c5\u8cbb\u3067\u3042\u308c\u3070\u3001\u901a\u52e4\u624b\u5f53\u7279\u4f8b\u30fb\u51fa\u5f35\u65c5\u8cbb\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u306a\u304f\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p><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\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u6d88\u6cd5\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5<br \/>\n\u6d88\u4ee4\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u6240\u57fa\u901a\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<br \/>\n\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff17\u5e74\uff16\u6708\u6539\u8a02\uff09<\/a><br \/>\n\uff08\u4f8b\uff09\u6d88\u6cd557\u306e\uff14\u2460\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd557\u6761\u306e\uff14\u7b2c\uff11\u9805<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;\">\n\t\t<p>\u300c\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\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>\u672c\u5b66\u4f1a\u3067\u306f\u3001\u30c6\u30fc\u30de\u3054\u3068\u306b\u5404\u7a2e\u59d4\u54e1\u4f1a\u3092\u8a2d\u7f6e\u3057\u3001\u59d4\u54e1\u306b\u5bfe\u3057\u3066\u65e5\u5f53\uff08\u8b1d\u91d1\uff09\u30fb\u65c5\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[420,465,139],"backnumber":[2413],"series":[2277],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 19:32:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267250"}],"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=267250"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/267250\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=267250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=267250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=267250"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=267250"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=267250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}