{"id":271853,"date":"2026-02-26T10:16:09","date_gmt":"2026-02-26T01:16:09","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271853"},"modified":"2026-02-25T14:42:01","modified_gmt":"2026-02-25T05:42:01","slug":"income-article-713","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-713\/","title":{"rendered":"\u56fa\u5b9a\u8cc7\u7523\u3092\u3081\u3050\u308b\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b\u6982\u8aac\u3000\u3010\u7b2c57\u56de\u3011\u300c\u5efa\u7269\u7b49\u306e\u53d6\u5f97\u76ee\u7684\u304c\u5f53\u521d\u304b\u3089\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u501f\u5730\u6a29\u3092\u5229\u7528\u3059\u308b\u76ee\u7684\u3067\u3042\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3089\u5efa\u7269\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u3067\u306f\u306a\u304f\u501f\u5730\u6a29\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u305f\u4e8b\u4f8b\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #800080;\">\u56fa\u5b9a\u8cc7\u7523<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span><span style=\"color: #cd853f;\">\u5224\u4f8b\u30fb\u88c1\u6c7a\u4f8b<\/span>\u6982\u8aac<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c57\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5efa\u7269\u7b49\u306e\u53d6\u5f97\u76ee\u7684\u304c\u5f53\u521d\u304b\u3089\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u501f\u5730\u6a29\u3092\u5229\u7528\u3059\u308b\u76ee\u7684\u3067\u3042\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u308b\u304b\u3089\u5efa\u7269\u306e\u53d6\u58ca\u3057\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u3067\u306f\u306a\u304f\u501f\u5730\u6a29\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3068\u3055\u308c\u305f\u4e8b\u4f8b\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u83c5\u91ce\u3000\u771f\u7f8e<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u5efa\u7269\u306e\u53d6\u6271\u3044\u8cbb\u7528\u306e\u6271\u3044<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u8cc3\u8cb8\u7528\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u501f\u5bb6\u4eba\u3092\u7acb\u3061\u9000\u304b\u305b\u305f\u3044\u5834\u5408\u306b\u3088\u308a\u751f\u305a\u308b\u8cbb\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u53d6\u6271\u3044\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\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:#b22222;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000\u8b72\u6e21\u8cbb\u7528\u3068\u306a\u308b\u5834\u5408<\/strong><\/p>\n<p>\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3059\u308b\u305f\u3081\u306b\u5efa\u7269\u306b\u5c45\u4f4f\u3057\u3066\u3044\u305f\u501f\u5bb6\u4eba\u7b49\u3092\u7acb\u3061\u9000\u304b\u305b\u308b\u305f\u3081\u306e\u7acb\u9000\u6599\u3001\u571f\u5730\uff08\u501f\u5730\u6a29\u3092\u542b\u3080\uff09\u3092\u8b72\u6e21\u3059\u308b\u305f\u3081\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u7b49\u306e\u53d6\u58ca\u3057\u306b\u8981\u3057\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u8b72\u6e21\u8cbb\u7528\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/07.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a33\uff0d\uff17<\/a>\uff09\u3002\u571f\u5730\u7b49\u306e\u8b72\u6e21\u306b\u95a2\u3057\u3066\u3001\u305d\u306e\u571f\u5730\u306e\u4e0a\u306b\u3042\u308b\u5efa\u7269\u7b49\u3092\u53d6\u308a\u58ca\u3057\u3001\u53c8\u306f\u9664\u5374\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u305d\u308c\u304c\u8b72\u6e21\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306a\u3068\u304d\u306f\u3001\u305d\u306e\u8cc7\u7523\u640d\u5931\u306f\u8b72\u6e21\u8cbb\u7528\u306b\u8a72\u5f53\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/07.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a33\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000\u5fc5\u8981\u7d4c\u8cbb\u3068\u306a\u308b\u5834\u5408<\/strong><\/p>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u305f\u8cc7\u7523\u306e\u53d6\u58ca\u3057\u7b49\u306b\u3088\u308a\u751f\u3058\u305f\u640d\u5931\u306e\u91d1\u984d\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\uff08\u6240\u6cd551\u2460\uff09\u3002\u3053\u3053\u3067\u6ce8\u610f\u3059\u3079\u304d\u306a\u306e\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u4e0d\u52d5\u7523\u6240\u5f97\u3092\u751f\u305a\u3079\u304d\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3064\u307e\u308a\u3001\u4e8b\u696d\u7684\u898f\u6a21\u3067\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u640d\u5931\u3067\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u4ed6\u306e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u3001\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u7d14\u640d\u5931\u3068\u3057\u3066\u7e70\u308a\u8d8a\u3059\u3053\u3068\u3082\u3067\u304d\u308b\u304c\u3001\u4e8b\u696d\u7684\u898f\u6a21\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306f\u8cc7\u7523\u640d\u5931\u3092\u63a7\u9664\u3059\u308b\u524d\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\uff08\u6240\u6cd551\u2463\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u5834\u5408<\/strong><\/p>\n<p>\u501f\u4e3b\u304c\u3044\u308b\u571f\u5730\u3084\u5efa\u7269\u3092\u8cfc\u5165\u3059\u308b\u3068\u304d\u306b\u3001\u501f\u4e3b\u3092\u7acb\u3061\u9000\u304b\u305b\u308b\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u7acb\u9000\u6599\u7b49\u306f\u571f\u5730\u5efa\u7269\u306e\u53d6\u5f97\u8cbb\u53c8\u306f\u53d6\u5f97\u4fa1\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3068\u3057\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/18.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a38\uff0d11<\/a>\uff09\u3001\u5efa\u7269\u7b49\u306e\u5b58\u3059\u308b\u571f\u5730\uff08\u501f\u5730\u6a29\u3092\u542b\u3080\uff09\u3092\u5efa\u7269\u3068\u5171\u306b\u53d6\u5f97\u3057\u3001\u53d6\u5f97\u5f8c\u304a\u304a\u3080\u306d\uff11\u5e74\u4ee5\u5185\u306b\u5efa\u7269\u306e\u53d6\u58ca\u3057\u306b\u7740\u624b\u3059\u308b\u306a\u3069\u3001\u305d\u306e\u53d6\u5f97\u304c\u5f53\u521d\u304b\u3089\u305d\u306e\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u3066\u571f\u5730\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u5efa\u7269\u306e\u53d6\u5f97\u306b\u8981\u3057\u305f\u91d1\u984d\u53ca\u3073\u53d6\u58ca\u3057\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u5408\u8a08\u984d\u306f\u3001\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3068\u3055\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/18.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a38\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<\/div>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u8cbb\u7528\u3092\u652f\u51fa\u3057\u305f\u5e74\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u8b72\u6e21\u6240\u5f97\u3092\u5727\u7e2e\u3055\u305b\u308b\u52b9\u679c\u304c\u3042\u308b\u304c\u3001\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3055\u308c\u308b\u3068\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u751f\u305a\u308b\u6642\u307e\u3067\u6240\u5f97\u3092\u5727\u7e2e\u3055\u305b\u308b\u6a5f\u4f1a\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u571f\u5730\u306e\u53d6\u5f97\u8cbb\u306b\u7b97\u5165\u3055\u308c\u306a\u3044\u3088\u3046\u306b\u7d0d\u7a0e\u8005\u306f\u691c\u8a0e\u3059\u308b\u65b9\u5411\u306b\u3075\u308c\u3084\u3059\u3044\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u5efa\u7269\u4ed8\u304d\u306e\u501f\u5730\u6a29\u3092\u8cb7\u3044\u53d6\u308a\u3001\u305d\u306e\u5f8c\u5efa\u7269\u3092\u53d6\u308a\u58ca\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u751f\u3058\u305f\u8cbb\u7528\u3084\u5f01\u8b77\u58eb\u5831\u916c\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u306a\u308b\u306e\u304b\u3001\u501f\u5730\u6a29\u306e\u53d6\u5f97\u8cbb\u306b\u306a\u308b\u306e\u304b\u3067\u4e89\u308f\u308c\u305f\u4e8b\u6848\u3092\u691c\u8a0e\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; 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