{"id":271925,"date":"2026-02-26T13:45:53","date_gmt":"2026-02-26T04:45:53","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=271925"},"modified":"2026-02-26T13:45:53","modified_gmt":"2026-02-26T04:45:53","slug":"income-report-194","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-194\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u98df\u4e8b\u652f\u7d66\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306e\u9069\u7528\u6642\u671f\u3092\u6848\u5185\uff5eR8\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u6cd5\u6539\u6b63\u3068\u306f\u5225\u306b\u901a\u9054\u6539\u6b63\u3067\u5bfe\u5fdc\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u98df\u4e8b\u652f\u7d66\u306b\u4fc2\u308b\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306e\u9069\u7528\u6642\u671f\u3092\u6848\u5185<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5eR8\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u6cd5\u6539\u6b63\u3068\u306f\u5225\u306b\u901a\u9054\u6539\u6b63\u3067\u5bfe\u5fdc\uff5e<br \/>\n<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u5411\u3051\u306e\u30da\u30fc\u30b8<\/a>\u306b\u304a\u3044\u3066\u300c\u98df\u4e8b\u306e\u73fe\u7269\u652f\u7d66\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066\u300d\u3068\u984c\u3059\u308b\u7279\u8a2d\u30da\u30fc\u30b8\u3092\u516c\u958b\u3057\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\/users\/gensen\/2026shokuji\/index.htm\" target=\"_blank\" rel=\"noopener\">\u98df\u4e8b\u306e\u73fe\u7269\u652f\u7d66\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u73fe\u884c\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u73fe\u884c\u5236\u5ea6\u3067\u306f\u3001\u4f7f\u7528\u8005\u304c\u5f79\u54e1\u3084\u4f7f\u7528\u4eba\u306b\u5bfe\u3057\u3066\u98df\u4e8b\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u3044\u305a\u308c\u3082\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u5f53\u8a72\u5f79\u54e1\u3084\u4f7f\u7528\u4eba\u304c\u98df\u4e8b\u306e\u652f\u7d66\u306b\u3088\u308a\u53d7\u3051\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/04.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905436\uff0d38\u306e\uff12<\/a>\uff09\u3002<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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u3000\u5f53\u8a72\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u304b\u3089\u5b9f\u969b\u306b\u5fb4\u53ce\u3057\u3066\u3044\u308b\u5bfe\u4fa1\u306e\u984d\u304c\u3001\u5f53\u8a72\u98df\u4e8b\u306e\u4fa1\u984d\u306e50\uff05\u76f8\u5f53\u984d\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u3000\u5f53\u8a72\u98df\u4e8b\u306e\u4fa1\u984d\u304b\u3089\u305d\u306e\u5b9f\u969b\u306b\u5fb4\u53ce\u3057\u3066\u3044\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u304c\u6708\u984d3,500\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u65b9\u91dd<\/strong><\/h4>\n<p>\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2026\/20251226taikou.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a>\u300d\uff08\u4ee4\u548c\uff17\u5e7412\u670826\u65e5\u4ed8\u95a3\u8b70\u6c7a\u5b9a\uff09\u306b\u304a\u3044\u3066\u3001\u4e0a\u8a18<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\u306e\u4f7f\u7528\u8005\u306e\u8ca0\u62c5\u984d\u306e\u4e0a\u9650\u306b\u3064\u3044\u3066\u3001\u6708\u984d3,500\u5186\uff08\u73fe\u884c\uff09\u304b\u3089\u6708\u984d7,500\u5186\u306b\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u56fd\u7a0e\u5e81\u306e\u5bfe\u5fdc\u4e88\u5b9a<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306f\u3001\u4e0a\u8a18\u95a3\u8b70\u6c7a\u5b9a\u3092\u53d7\u3051\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\u3092\u884c\u3044\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #b22222;\"><strong>\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u7d66\u3059\u308b\u98df\u4e8b<\/strong><\/span><\/span><span style=\"color: #b22222;\"><strong>\u306b\u3064\u3044\u3066\u3001\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u5f15\u304d\u4e0a\u3052\u308b\u4e88\u5b9a<\/strong><\/span>\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u4ee3\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052<\/strong><\/h4>\n<p>\u306a\u304a\u3001\u4f7f\u7528\u8005\u304c\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u306e\u73fe\u7269\u652f\u7d66\u306b\u4ee3\u3048\u3066\u652f\u7d66\u3059\u308b\u91d1\u92ad\u306b\u3064\u3044\u3066\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\uff11\u56de\u306e\u652f\u7d66\u984d\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306b300\u5186\u4ee5\u4e0b\uff08\u73fe\u884c\uff09\u304b\u3089650\u5186\u4ee5\u4e0b\u306b\u5f15\u304d\u4e0a\u3052\u308b\u4e88\u5b9a\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/gensen\/840726\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u306e\u73fe\u7269\u652f\u7d66\u306b\u4ee3\u3048\u3066\u652f\u7d66\u3059\u308b\u91d1\u92ad\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\u306e\u6539\u6b63\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u306f\u3001\u6cd5\u4ee4\u305d\u306e\u3082\u306e\u306e\u6539\u6b63\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u6539\u6b63\uff08\u901a\u905436\uff0d38\u306e\uff12\u306e\u6539\u6b63\uff09\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u304a\u3044\u3066\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u6cd5\u6539\u6b63\u4e8b\u9805\u3068\u306f\u5225\u306b\u300c\u7a0e\u5236\u4e0a\u306e\u57fa\u6e96\u984d\u306e\u70b9\u691c\u30fb\u898b\u76f4\u3057\u300d\u3068\u3057\u3066\u6574\u7406\u3055\u308c\u3066\u304a\u308a\u3001\u6cd5\u5f8b\u306e\u6539\u6b63\u3092\u5f85\u305f\u305a\u306b\u901a\u9054\u6539\u6b63\u3067\u5bfe\u5fdc\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4f4d\u7f6e\u3065\u3051\u3089\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u901a\u9054\u6539\u6b63\u306e\u6b63\u5f0f\u306a\u516c\u8868\u6642\u671f\u7b49\u306b\u3064\u3044\u3066\u3001\u4eca\u5f8c\u306e\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306b\u6ce8\u8996\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u3014\u7a0e\u5236\u4e0a\u306e\u57fa\u6e96\u984d\u306e\u70b9\u691c\u30fb\u898b\u76f4\u3057\u3015\u98df\u4e8b\u306e\u652f\u7d66\u30fb\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u306e\u652f\u7d66\u30fb\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306b\u4fc2\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u7b49\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-187\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u3014\u7a0e\u5236\u4e0a\u306e\u57fa\u6e96\u984d\u306e\u70b9\u691c\u30fb\u898b\u76f4\u3057\u3015\u98df\u4e8b\u306e\u652f\u7d66\u30fb\u6df1\u591c\u52e4\u52d9\u306b\u4f34\u3046\u591c\u98df\u306e\u652f\u7d66\u30fb\u30de\u30a4\u30ab\u30fc\u901a\u52e4\u306b\u4fc2\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u5f15\u4e0a\u3052\u7b49\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2594.htm\" target=\"_blank\" rel=\"noopener\">No.2594\u3000\u98df\u4e8b\u3092\u652f\u7d66\u3057\u305f\u3068\u304d<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2508.htm\" target=\"_blank\" rel=\"noopener\">No.2508\u3000\u7d66\u4e0e\u6240\u5f97\u3068\u306a\u308b\u3082\u306e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/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    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