{"id":272552,"date":"2026-04-24T11:24:35","date_gmt":"2026-04-24T02:24:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=272552"},"modified":"2026-04-24T11:24:35","modified_gmt":"2026-04-24T02:24:35","slug":"income-report-198","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-198\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u99d0\u8eca\u5834\u7b49\u52a0\u7b97\u63aa\u7f6e\u7b49\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\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\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u99d0\u8eca\u5834\u7b49\u52a0\u7b97\u63aa\u7f6e\u7b49\u306e\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3092\u660e\u78ba\u5316\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<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u56fd\u7a0e\u5e81\u306f\u4ee4\u548c\uff18\u5e74\uff14\u6708\u3001\u7279\u8a2d\u30da\u30fc\u30b8\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u3092\u66f4\u65b0\u3057\u3001\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\uff31\uff06\uff21\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u4e00\u822c\u7684\u306a\u7591\u554f\u306b\u56de\u7b54\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/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\/2026tsukin\/index.htm\" target=\"_blank\" rel=\"noopener\">\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u6539\u6b63\u306e\u6982\u8981\uff08\u518d\u78ba\u8a8d\uff09<\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u81ea\u52d5\u8eca\u306a\u3069\u306e\u4ea4\u901a\u7528\u5177\u3092\u4f7f\u7528\u3057\u3066\u901a\u52e4\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u3064\u3044\u3066\u3001\u6b21\u306e\uff12\u70b9\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u7247\u905365\u339e\u4ee5\u4e0a\u306e\u8ddd\u96e2\u533a\u5206\u306e\u65b0\u8a2d\u7b49<\/strong><\/h4>\n<p>\u3053\u308c\u307e\u3067\u300c\u7247\u905355\u339e\u4ee5\u4e0a\u300d\u3067\u4e00\u5f8b38,700\u5186\u3068\u3055\u308c\u3066\u3044\u305f\u533a\u5206\u304c\u7d30\u5206\u5316\u3055\u308c\u3001\u65b0\u305f\u306b\u7247\u905365\u339e\u4ee5\u4e0a\u306e\u8ddd\u96e2\u533a\u5206\uff0810\u339e\u523b\u307f\uff09\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002\u6700\u9ad8\u984d\u306f\u7247\u905395\u339e\u4ee5\u4e0a\u306e66,400\u5186\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\u306b\u4fc2\u308b\u52a0\u7b97\u63aa\u7f6e\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u3092\u5229\u7528\u3057\u3001\u305d\u306e\u6599\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u3053\u3068\u3092\u5e38\u4f8b\u3068\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u52e4\u8ddd\u96e2\u306e\u533a\u5206\u306b\u5fdc\u3058\u305f\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306b\u3001\uff11\u304b\u6708\u5f53\u305f\u308a\u306e\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u304c\u65b0\u305f\u306a\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3068\u306a\u3063\u305f\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p>\u6539\u6b63\u5f8c\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306f\u3001\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\uff08\u540c\u65e5\u524d\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u901a\u52e4\u624b\u5f53\u306e\u5dee\u984d\u3068\u3057\u3066\u8ffd\u52a0\u652f\u7d66\u3059\u308b\u3082\u306e\u3092\u9664\u304f\uff09\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\uff31\uff06\uff21\u306e\u4e3b\u306a\u5185\u5bb9<\/strong><\/h4>\n<p>\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u306f\u3001\u300c\u6539\u6b63\u306e\u6982\u8981\u300d\u300c\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u99d0\u8eca\u5834\u7b49\u306e\u7bc4\u56f2\u300d\u300c\u99d0\u8eca\u5834\u7b49\u306e\u5229\u7528\u304c\u3042\u308b\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u300d\u300c\u305d\u306e\u4ed6\u300d\u306e\uff14\u9805\u76ee\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u308b\u3002\u4ee5\u4e0b\u3001\u7279\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u4e8b\u9805\u3092\u7d39\u4ecb\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u975e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u300d\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u52a0\u7b97\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u300c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u99d0\u8eca\u5834\u7b49\u300d\u3068\u306f\u3001\u901a\u52e4\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u4ea4\u901a\u7528\u5177\u306e\u99d0\u8eca\u306e\u305f\u3081\u306e\u65bd\u8a2d\u306e\u3046\u3061\u3001\u52e4\u52d9\u3059\u308b\u5834\u6240\u306e\u5468\u8fba\u53c8\u306f\u901a\u52e4\u306e\u305f\u3081\u306b\u5229\u7528\u3059\u308b\u4ea4\u901a\u6a5f\u95a2\u306e\u99c5\u82e5\u3057\u304f\u306f\u505c\u7559\u6240\u305d\u306e\u4ed6\u306e\u65bd\u8a2d\u306e\u5468\u8fba\u306b\u3042\u308b\u3082\u306e\u3092\u3044\u3046\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff31\uff12\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u4e3b\u306a\u7559\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\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:#CD853F;\">\n\t\t<ul>\n<li>\u81ea\u8ee2\u8eca\u3084\u30d0\u30a4\u30af\u306e\u99d0\u8f2a\u5834\u3082\u300c\u99d0\u8eca\u5834\u7b49\u300d\u306b\u542b\u307e\u308c\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff31\uff12\uff0d\uff12<\/a>\uff09\u3002<\/li>\n<li>\u8907\u6570\u306e\u99d0\u8eca\u5834\u7b49\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6599\u91d1\u306e\u5408\u8a08\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u304c\u5bfe\u8c61\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=3\" target=\"_blank\" rel=\"noopener\">\uff31\uff12\uff0d\uff13<\/a>\uff09\u3002<\/li>\n<li>\u81ea\u5b85\u4ed8\u8fd1\u306e\u99d0\u8eca\u5834\u7b49\u306f\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\uff31\uff12\uff0d\uff14<\/a>\uff09\u3002<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/strong><\/h4>\n<p>\u52a0\u7b97\u63aa\u7f6e\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u306f\u3001\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\uff31\uff13\uff0d\uff11<\/a>\uff09\u53ca\u3073\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\uff31\uff13\uff0d\uff12<\/a>\uff09\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\uff14\u30d1\u30bf\u30fc\u30f3\u306e\u8a2d\u4f8b\uff08<strong>\u30b1\u30fc\u30b9\uff21<\/strong>\uff5e<strong>\uff24<\/strong>\uff09\u53ca\u3073\u4ea4\u901a\u6a5f\u95a2\u4f75\u7528\u578b\u306e\u8a2d\u4f8b\uff08<strong>\u30b1\u30fc\u30b9\uff25<\/strong>\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div style=\"overflow-x: auto; -webkit-overflow-scrolling: touch;\">\n<table style=\"min-width: 500px; border-collapse: collapse; border: 1px solid #333; font-family: 'Hiragino Kaku Gothic ProN', '\u30e1\u30a4\u30ea\u30aa', Meiryo, sans-serif; font-size: 15px; background-color: #ffffff;\">\n<tbody>\n<tr>\n<th style=\"background-color: #cfe7f5; border: 1px solid #333; text-align: center; font-weight: bold; padding: 8px;\">\u30b1\u30fc\u30b9<\/th>\n<th style=\"background-color: #cfe7f5; border: 1px solid #333; text-align: center; font-weight: bold; padding: 8px;\">\u6982\u8981<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: center; padding: 8px;\"><strong>A<\/strong><\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: left; padding: 8px;\">\u8ddd\u96e2\u5206\u624b\u5f53\u3068\u99d0\u8eca\u5834\u4ee3\u3092\u533a\u5206\u652f\u7d66\uff0f\u652f\u7d66\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8d85\u904e<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: center; padding: 8px;\"><strong>B<\/strong><\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: left; padding: 8px;\">\u8ddd\u96e2\u5206\u624b\u5f53\u3068\u99d0\u8eca\u5834\u4ee3\u3092\u533a\u5206\u652f\u7d66\uff0f\u652f\u7d66\u984d\u304c\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u4ee5\u4e0b<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: center; padding: 8px;\"><strong>C<\/strong><\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: left; padding: 8px;\">\u99d0\u8eca\u5834\u4ee3\u304c5,000\u5186\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: center; padding: 8px;\"><strong>D<\/strong><\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: left; padding: 8px;\">\u901a\u52e4\u624b\u5f53\u3068\u99d0\u8eca\u5834\u4ee3\u3092\u533a\u5206\u305b\u305a\u306b\u4e00\u62ec\u652f\u7d66\u3059\u308b\u30b1\u30fc\u30b9<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: center; padding: 8px;\"><strong>E<\/strong><\/td>\n<td style=\"background-color: #ffffff; border: 1px solid #333; text-align: left; padding: 8px;\">\u96fb\u8eca\uff08\u5b9a\u671f\u4ee3\uff09\uff0b\u81ea\u52d5\u8eca\uff0b\u99d0\u8eca\u5834\u7b49\u306e\u4f75\u7528\u30b1\u30fc\u30b9\uff08\u4e0a\u9650150,000\u5186\u306e\u9069\u7528\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>\u3053\u306e\u3046\u3061<strong>\u30b1\u30fc\u30b9\uff24<\/strong>\u3067\u306f\u3001\u901a\u52e4\u8ddd\u96e2\u306b\u5fdc\u3058\u305f\u624b\u5f53\u3068\u99d0\u8eca\u5834\u4ee3\u3092\u533a\u5206\u305b\u305a\u306b\u652f\u7d66\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\uff08\u4e0a\u96505,000\u5186\uff09\u3092\u52a0\u7b97\u3057\u305f\u91d1\u984d\u3092\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u53d6\u6271\u3044\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u70b9\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u300c\uff11\u304b\u6708\u5f53\u305f\u308a\u306e\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\u300d\u306e\u7b97\u51fa\u65b9\u6cd5<\/strong><\/h4>\n<p>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=6\" target=\"_blank\" rel=\"noopener\">\uff31\uff13\uff0d\uff13<\/a>\uff09\u3067\u306f\u3001\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u4f53\u7cfb\u306b\u5fdc\u3058\u305f\u300c\uff11\u304b\u6708\u5f53\u305f\u308a\u306e\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\u300d\u306e\u7b97\u51fa\u65b9\u6cd5\u304c\u3001\u6b21\u306e\uff14\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3066\u793a\u3055\u308c\u3066\u3044\u308b\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: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff11\uff09<\/span><\/strong>\u3000\u6708\u5358\u4f4d\u3067\u6599\u91d1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff12\uff09<\/span><\/strong>\u3000\u5e74\u5358\u4f4d\u3067\u6599\u91d1\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff13\uff09<\/span><\/strong>\u3000\u5229\u7528\u306e\u90fd\u5ea6\u8ca0\u62c5\u3059\u308b\u6599\u91d1\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5834\u5408\uff08\u30b3\u30a4\u30f3\u30d1\u30fc\u30ad\u30f3\u30b0\u3001\u56de\u6570\u5238\u7b49\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\uff08\uff14\uff09<\/span><\/strong>\u3000\u4e0a\u8a18\u4ee5\u5916\u306e\u5834\u5408<\/p>\n<\/div>\n\u7279\u306b<span style=\"color: #333399;\"><strong>\uff08\uff13\uff09<\/strong><\/span>\u306b\u3064\u3044\u3066\u306f\u3001<strong><span style=\"color: #333399;\">\u2460<\/span><\/strong>\u5b9f\u8cbb\u306e\uff11\u304b\u6708\u9593\u306e\u5408\u8a08\u984d\u3001<strong><span style=\"color: #333399;\">\u2461<\/span><\/strong>\uff11\u56de\u5f53\u305f\u308a\u6599\u91d1\u00d7\u5229\u7528\u56de\u6570\u3001<strong><span style=\"color: #333399;\">\u2462<\/span><\/strong>\u305d\u306e\u4ed6\u5408\u7406\u7684\u306a\u65b9\u6cd5\u306b\u3088\u308b\u8a08\u7b97\u984d\u306e\uff13\u3064\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u4f8b\u793a\u3055\u308c\u3066\u304a\u308a\u3001\u56de\u6570\u5238\u5229\u7528\u3084\u6642\u9593\u8cb8\u3057\u99d0\u8eca\u5834\u5229\u7528\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\uff08\u7aef\u6570\u5207\u4e0a\u3052\u306e\u53d6\u6271\u3044\u3092\u542b\u3080\uff09\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a08\u7b97\u306e\u7c21\u7d20\u5316\u306e\u305f\u3081\u3001\u56de\u6570\u5238\u306e\uff11\u679a\u5358\u4fa1\u00d7\u5229\u7528\u65e5\u6570\u306b\u3088\u308b\u6982\u7b97\u8a08\u7b97\uff08\u4f8b\uff1a120\u5186\u00d720\u65e5\uff1d2,400\u5186\uff09\u3082\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u305d\u306e\u4ed6\u306e\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h4>\n<p>\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u76f8\u5f53\u984d\u306e\u901a\u52e4\u624b\u5f53\u3092\u975e\u8ab2\u7a0e\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u306b\u5f53\u305f\u308a\u3001\u5951\u7d04\u66f8\u3084\u9818\u53ce\u66f8\u7b49\u306e\u66f8\u985e\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u6cd5\u4ee4\u4e0a\u306e\u7fa9\u52d9\u3068\u306f\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u6599\u91d1\u76f8\u5f53\u984d\u306e\u7b97\u51fa\u306b\u5fc5\u8981\u306a\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304b\u3089\u5fc5\u8981\u306a\u66f8\u985e\u7b49\u306e\u63d0\u793a\u3092\u53d7\u3051\u308b\u306a\u3069\u3057\u3066\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=7\" target=\"_blank\" rel=\"noopener\">\uff31\uff14\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u78ba\u8a8d\u306f\u652f\u7d66\u306e\u90fd\u5ea6\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044\u304c\u3001\u99d0\u8eca\u5834\u7b49\u306e\u6599\u91d1\u306b\u5909\u66f4\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5f93\u696d\u54e1\u304b\u3089\u306e\u7533\u51fa\u3092\u53d7\u3051\u3066\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\uff08\u65e2\u306b5,000\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306e\u5024\u4e0a\u3052\u3092\u9664\u304f\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u793e\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u99d0\u8eca\u5834\u3092\u5951\u7d04\u3057\u3001\u99d0\u8eca\u5834\u4ee3\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u99d0\u8eca\u5834\u4ee3\u76f8\u5f53\u984d\u306e\u901a\u52e4\u624b\u5f53\u3092\u652f\u7d66\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u5909\u308f\u3089\u306a\u3044\u3068\u3057\u3066\u3001\u52a0\u7b97\u63aa\u7f6e\u306e\u5bfe\u8c61\u3068\u3057\u3066\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026tsukin\/pdf\/01.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\uff31\uff14\uff0d\uff12<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306f\u3001\u7247\u905365\u339e\u4ee5\u4e0a\u306e\u8ddd\u96e2\u533a\u5206\u306e\u65b0\u8a2d\u306b\u52a0\u3048\u3001\u99d0\u8eca\u5834\u7b49\u306e\u5229\u7528\u5b9f\u614b\u3092\u53cd\u6620\u3057\u305f\u52a0\u7b97\u63aa\u7f6e\u306e\u5275\u8a2d\u3092\u542b\u3080\u3082\u306e\u3067\u3042\u308a\u3001\u7d66\u4e0e\u8a08\u7b97\u5b9f\u52d9\u306b\u76f4\u63a5\u5f71\u97ff\u3059\u308b\u3002<\/p>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\uff31\uff06\uff21\u3067\u306f\u3001\u99d0\u8eca\u5834\u7b49\u306e\u7bc4\u56f2\u3001\u6599\u91d1\u76f8\u5f53\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u66f8\u985e\u78ba\u8a8d\u306e\u8981\u5426\u306a\u3069\u3001\u5b9f\u52d9\u62c5\u5f53\u8005\u304c\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u8a08\u7b97\u4f8b\u3092\u4ea4\u3048\u3066\u89e3\u8aac\u3055\u308c\u3066\u3044\u308b\u3002\u7d66\u4e0e\u652f\u6255\u8005\u306b\u304a\u3044\u3066\u306f\u3001\u672c\uff31\uff06\uff21\u306e\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u793e\u5185\u306e\u901a\u52e4\u624b\u5f53\u898f\u7a0b\u3084\u7d66\u4e0e\u8a08\u7b97\u30b7\u30b9\u30c6\u30e0\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u5185\u5bb9\u306b\u6cbf\u3063\u305f\u6574\u5099\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u671b\u307e\u308c\u308b\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<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        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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f\u4ee4\u548c\uff18\u5e74\uff14\u6708\u3001\u7279\u8a2d\u30da\u30fc\u30b8\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u3092\u66f4\u65b0\u3057\u3001\u300c\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<p>\u672c\uff31\uff06\uff21\u306f\u3001\u4ee4\u548c\uff18\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u901a\u52e4\u624b\u5f53\u306e\u975e\u8ab2\u7a0e\u9650\u5ea6\u984d\u306e\u6539\u6b63\u306b\u95a2\u3059\u308b\u5b9f\u52d9\u4e0a\u306e\u4e00\u822c\u7684\u306a\u7591\u554f\u306b\u56de\u7b54\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n","protected":false},"author":16148,"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":[465,2428,303],"backnumber":[],"series":[2469],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-19 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