{"id":41552,"date":"2014-03-27T10:17:24","date_gmt":"2014-03-27T01:17:24","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=41552"},"modified":"2014-07-22T18:57:02","modified_gmt":"2014-07-22T09:57:02","slug":"tax-article-83","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-83\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c13\u56de\u3011\u300c\u4f1a\u793e\u8a2d\u7acb\u3068\u7a0e\u52d9\u300d\uff0d\u7a0e\u52d9\u7f72\u7b49\u3078\u306e\u5c4a\u51fa\u66f8\u985e\uff0d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c13\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u4f1a\u793e\u8a2d\u7acb\u3068\u7a0e\u52d9\u300d<\/h4>\n<p style=\"text-align: center;\"><span style=\"font-size: 12px;\">\uff0d\u7a0e\u52d9\u7f72\u7b49\u3078\u306e\u5c4a\u51fa\u66f8\u985e\uff0d<\/span><\/p>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u4ef0\u661f\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u8349\u8599\u3000\u4fe1\u4e45<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #b22222;\">Question<\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u305f\u3073\u3001\u65b0\u898f\u4e8b\u696d\u3078\u306e\u9032\u51fa\u306b\u969b\u3057\u3066\u3001\u4e8b\u696d\u640d\u76ca\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u8af8\u624b\u7d9a\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div><!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4169E1;\">\n\t\t<h3 style=\"text-align: center;\"><span style=\"color: #000080;\"><strong>Answer<\/strong><\/span><\/h3>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000080;\"><\/div>\n<p>\u5fc5\u305a\u5fc5\u8981\u306a\u624b\u7d9a\u3068\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u3001\u5e02\u753a\u6751\u5f79\u5834\u3001\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_2.htm\" target=\"_blank\">\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6240\u5f97\u8a08\u7b97\u4e0a\u4e00\u5b9a\u306e\u7279\u5178\u3092\u53d7\u3051\u308b\u305f\u3081\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" target=\"_blank\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3082\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u52d9\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8<\/a>\u300d\u3092\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\" target=\"_blank\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8<\/a>\u300d\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7acb\u6642\u306e\u8a2d\u5099\u6295\u8cc7\u8a08\u753b\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3057\u305f\u65b9\u304c\u6709\u5229\u306a\u30b1\u30fc\u30b9\u3082\u3042\u308a\u3001\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u542b\u3081\u3066\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u66f8\u985e<\/strong><\/h4>\n<p>\u8a2d\u7acb\u306e\u767b\u8a18\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u7a0e\u52d9\u7f72\u3001\u5e02\u753a\u6751\u5f79\u5834\u3001\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u5c40\u3001\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\u3078\u5404\u7a2e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\uff08\uff11\uff09\u3000\u7a0e\u52d9\u7f72\uff08\u6cd5\u4eba\u7a0e\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u4e00\u5b9a\u306e\u5e33\u7c3f\u66f8\u985e\u3092\u5099\u3048\u4ed8\u3051\u3001\u65e5\u3005\u306e\u53d6\u5f15\u3092\u6b63\u78ba\u306b\u8a18\u5e33\u3057\u3001\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u7533\u8acb\u3092\u3057\u3066\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u8a08\u7b97\u4e0a\u4e00\u5b9a\u306e\u7279\u5178\u3092\u53d7\u3051\u3089\u308c\u308b\u300c\u9752\u8272\u7533\u544a\u5236\u5ea6\u300d\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-41553\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-1.png\" alt=\"\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8 \uff08\u6cd5\u6cd5148\u3001\u6cd5\u898f63\uff09\t\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u666e\u901a\u6cd5\u4eba\u7b49\t\u6cd5\u4eba\u8a2d\u7acb\u306e\u65e5\uff08\u8a2d\u7acb\u767b\u8a18\u306e\u65e5\uff09\u4ee5\u5f8c2\u30f6\u6708\u4ee5\u5185 \u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\uff08\u203b\uff09 \uff08\u6cd5\u6cd5122\u2460\u3001\u6cd5\u898f52\u300162\uff09\t\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u6cd5\u4eba\u7b49\t\u9752\u8272\u7533\u544a\u306b\u3088\u3063\u3066\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u307e\u3067 \u305f\u3060\u3057\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001\u8a2d\u7acb\u306e\u65e5\u4ee5\u5f8c3\u30f6\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u3068\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u3068\u306e\u3046\u3061\u3044\u305a\u308c\u304b\u65e9\u3044\u65e5\u306e\u524d\u65e5\u307e\u3067 \u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa \uff08\u6cd5\u4ee429\u2461\uff09\t\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u5b9a\u3057\u3066\u5c4a\u3051\u51fa\u308b\u6cd5\u4eba\u7b49\t\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001\u8a2d\u7acb\u7b2c1\u671f\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067 \u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8a55\u4fa1\u65b9\u6cd5\u3067\u3042\u308b\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\uff08\u6cd5\u6cd529\u2460\u3001\u6cd5\u4ee431\u2460\uff09 \u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa \uff08\u6cd5\u4ee451\u2461\uff09\t\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u3092\u9078\u5b9a\u3057\u3066\u5c4a\u3051\u51fa\u308b\u6cd5\u4eba\u7b49\t\u6cd5\u4eba\u3092\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306f\u3001\u8a2d\u7acb\u7b2c1\u671f\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067 \u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u511f\u5374\u65b9\u6cd5\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u306b\u306a\u308a\u3001\u6709\u5f62\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\uff08\u5e73\u621010\u5e744\u67081\u65e5\u4ee5\u964d\u53d6\u5f97\u5efa\u7269\u3092\u9664\u304f\uff09\u306f\u5b9a\u7387\u6cd5\u3001\u9271\u696d\u7528\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u53ca\u3073\u9271\u696d\u6a29\u306b\u3064\u3044\u3066\u306f\u751f\u7523\u9ad8\u6bd4\u4f8b\u6cd5\uff08\u6cd5\u4ee453\uff09 \u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb \uff08\u6cd5\u6cd575\u306e2\u2461\u3001\u6cd5\u898f36\u306e2\uff09\t\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u6cd5\u4eba\u7b49\t\u6700\u521d\u306b\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u307e\u3067\" width=\"650\" height=\"732\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-1.png 808w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-1-266x300.png 266w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u9752\u8272\u7533\u544a\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u6cd5\u4eba\u306f\u3001\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u6b21\u306e\u3088\u3046\u306a\u7279\u5178\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3014\u6cd5\u4eba\u7a0e\u6cd5\u306b\u3088\u308b\u898f\u5b9a\u3015<\/span><\/p>\n<ul>\n<li>\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u751f\u3058\u305f\u6b20\u640d\u91d1\u306e\uff19\u5e74\u9593\u7e70\u8d8a\u63a7\u9664\uff08\u6cd5\u6cd557\uff09<\/li>\n<li>\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u6cd5\u4eba\u7a0e\u984d\u306e\u9084\u4ed8\uff08\u6cd5\u6cd580\uff09<\/li>\n<li>\u5e33\u7c3f\u66f8\u985e\u306e\u8abf\u67fb\u306b\u57fa\u3065\u304b\u306a\u3044\u66f4\u6b63\u306e\u539f\u5247\u7981\u6b62\uff08\u6cd5\u6cd5130\u2460\uff09<\/li>\n<li>\u66f4\u6b63\u3092\u884c\u3046\u5834\u5408\u3001\u53e3\u982d\u306b\u3088\u308b\u66f4\u6b63\u7406\u7531\u306e\u8aac\u660e\u306b\u52a0\u3048\u3066\u3001\u66f4\u6b63\u901a\u77e5\u66f8\u3078\u306e\u7406\u7531\u9644\u8a18\uff08\u6cd5\u6cd5130\u2461\uff09<\/li>\n<li>\u63a8\u8a08\u306b\u3088\u308b\u66f4\u6b63\u53c8\u306f\u6c7a\u5b9a\u306e\u7981\u6b62\uff08\u6cd5\u6cd5131\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3014\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306b\u3088\u308b\u898f\u5b9a\u3015<\/span><\/p>\n<ul>\n<li>\u7279\u5225\u511f\u5374\uff08\u63aa\u6cd542\u306e\uff15\uff5e42\u306e\uff16\u300142\u306e11\u2462\u300143\uff5e46\u306e\uff13\u300147\u306e\uff12\u300148\uff09<\/li>\n<li>\u5404\u7a2e\u6e96\u5099\u91d1\u306e\u7a4d\u7acb\u984d\u306e\u640d\u91d1\u7b97\u5165\uff08\u63aa\u6cd555\uff5e57\u306e\uff18\u300158\u300161\u306e\uff12\uff09<\/li>\n<li>\u5404\u7a2e\u6cd5\u4eba\u7a0e\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd542\u306e\uff14\uff5e42\u306e\uff14\u306e\uff12\uff09<\/li>\n<li>\u5404\u7a2e\u306e\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd559\uff5e60\uff09<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\uff08\u63aa\u6cd567\u306e\uff15\uff09<\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3014\u56fd\u7a0e\u901a\u5247\u6cd5\u306b\u3088\u308b\u898f\u5b9a\u3015<\/span><\/p>\n<ul>\n<li>\u66f4\u6b63\u306e\u51e6\u5206\u306b\u4e0d\u670d\u304c\u3042\u308b\u3068\u304d\u306e\u76f4\u63a5\u5be9\u67fb\u8acb\u6c42\uff08\u901a\u524775\u2463\uff09<\/li>\n<\/ul>\n<\/div>\n<h4><strong>\uff08\uff12\uff09\u3000\u7a0e\u52d9\u7f72\uff08\u6240\u5f97\u7a0e\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-41554\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-2.png\" alt=\"\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8 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srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-2.png 803w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-2-300x106.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5fb4\u53ce\u3057\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u304c\u7d0d\u671f\u9650\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u7533\u8acb\u306b\u3088\u3063\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u304c\u53d7\u3051\u3089\u308c\u308b\u3068\u3001\u7d66\u4e0e\u3084\u9000\u8077\u624b\u5f53\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6b21\u306e\u3088\u3046\u306b\u5e74\uff12\u56de\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"text-decoration: underline;\">\uff11\u6708\u304b\u3089\uff16\u6708\u307e\u3067<\/span>\u306b\u652f\u6255\u3063\u305f\u6240\u5f97\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u30fb\u30fb\u30fb<span style=\"text-decoration: underline;\">\uff17\u670810\u65e5<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u30fb<span style=\"text-decoration: underline;\">\uff17\u6708\u304b\u308912\u6708\u307e\u3067<\/span>\u306b\u652f\u6255\u3063\u305f\u6240\u5f97\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u30fb\u30fb\u30fb<span style=\"text-decoration: underline;\">\u7fcc\u5e74\uff11\u670820\u65e5<\/span><\/p>\n<\/div>\n<h4><strong>\uff08\uff13\uff09\u3000\u7a0e\u52d9\u7f72\uff08\u6d88\u8cbb\u7a0e\u95a2\u4fc2\uff09<\/strong><\/h4>\n<p>\u65b0\u898f\u306b\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u306f\u3001\u8a2d\u7acb\u7b2c\uff11\u671f\u76ee\u53ca\u3073\u7b2c\uff12\u671f\u76ee\u306b\u3064\u3044\u3066\u57fa\u6e96\u671f\u9593\uff08\u5f53\u4e8b\u696d\u5e74\u5ea6\u306e\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\uff09\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4f1a\u793e\u8a2d\u7acb\u6642\u306e\u8cc7\u672c\u91d1\u306e\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308b\u65b0\u8a2d\u6cd5\u4eba\u3068\u5e73\u621026\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8a2d\u7acb\u3055\u308c\u308b<span style=\"color: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3044\u3063\u305f\u3093\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u6700\u4f4e\uff12\u5e74\u9593\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u7d99\u7d9a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-41555\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-3.png\" alt=\"\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8 \uff08\u6d88\u6cd59\u2463\u3001\u6d88\u898f11\u2460\uff09\t\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\t\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\uff08\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4e2d\uff09 \u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\uff08\u203b\uff09 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https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-3-300x222.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_13.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h4><strong>\uff12\u3000\u5e02\u753a\u6751\u5f79\u5834\u3068\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/strong><\/h4>\n<p>\u5e02\u753a\u6751\u5f79\u5834\u3068\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u3082\u3001\u6b21\u306e\u3088\u3046\u306a\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6771\u4eac\u90fd23\u533a\u5185\u306b\u6cd5\u4eba\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u7ba1\u306e\u90fd\u7a0e\u4e8b\u52d9\u6240\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u8db3\u308a\u3001\u533a\u5f79\u6240\u3078\u5c4a\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-41556\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/03\/basic-tax13-4.png\" alt=\"\u6cd5\u4eba\u8a2d\u7acb\u5c4a\u51fa\u66f8\t\u5185\u56fd\u6cd5\u4eba\u3067\u3042\u308b\u666e\u901a\u6cd5\u4eba\u7b49\t\u6cd5\u4eba\u8a2d\u7acb\u306e\u65e5\u4ee5\u5f8c2\u30f6\u6708\u4ee5\u5185\uff08\u90fd\u7a0e\u4e8b\u52d9\u6240\u306b\u304a\u3044\u3066\u306f15\u65e5\u4ee5\u5185\uff09 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underline;\">\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u5c40<\/span>\u3078\u306f\u3001\u2460\u52b4\u50cd\u4fdd\u967a\u306e\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u3001\u2461\u5c31\u696d\u898f\u5247\u3001\u2462\u9069\u7528\u4e8b\u696d\u5831\u544a\u7b49\u306e\u66f8\u985e\u3092\u3001<span style=\"text-decoration: underline;\">\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\uff08\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\uff09<\/span>\u3078\u306f\u3001\u2460\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a\u3001\u2461\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\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\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<br 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line-height:23px;\">\n\t\t<p>\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u6700\u7d42\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6700\u7d42\u9031\u3092\u9664\u304f\u9031\u306f\u300c\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u4f1a\u8a08\uff31\uff06\uff21\u300d\u304c\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>\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u305f\u3073\u3001\u65b0\u898f\u4e8b\u696d\u3078\u306e\u9032\u51fa\u306b\u969b\u3057\u3066\u3001\u4e8b\u696d\u640d\u76ca\u3092\u660e\u78ba\u5316\u3059\u308b\u305f\u3081\u306b\u3001\u65b0\u305f\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u65b0\u305f\u306b\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u969b\u306e\u7a0e\u52d9\u4e0a\u306e\u8af8\u624b\u7d9a\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[177,167,181,290],"tags":[551,465,588,338],"backnumber":[1737],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-09-08 20:54:03","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/41552"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=41552"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/41552\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=41552"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=41552"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=41552"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=41552"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=41552"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}