{"id":47511,"date":"2014-06-26T10:14:37","date_gmt":"2014-06-26T01:14:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=47511"},"modified":"2014-07-22T18:57:31","modified_gmt":"2014-07-22T09:57:31","slug":"tax-article-102","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-102\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c16\u56de\u3011\u300c\u7d66\u4e0e\u8a08\u7b97\u3068\u793e\u4f1a\u4fdd\u967a\u300d"},"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\u7b2c16\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u7d66\u4e0e\u8a08\u7b97\u3068\u793e\u4f1a\u4fdd\u967a\u300d<\/h4>\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\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u5ea6\u3001\u65b0\u305f\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306e\u6d41\u308c\u306e\u4e2d\u3067\u3001\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u4ee5\u5916\u306b\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u304a\u805e\u304d\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u5b9f\u52d9\u306e\u6982\u8981\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>\u682a\u5f0f\u4f1a\u793e\u7b49\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u6240\u306f\u3001\u4e8b\u696d\u4e3b\u3060\u3051\u306e\u5834\u5408\u3067\u3082\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u9069\u7528\u4e8b\u696d\u6240\u3068\u306a\u308a\u3001\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u793e\u4f1a\u4fdd\u967a\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u3092\u4f75\u305b\u3066\u5fb4\u53ce\u3057\u3001\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306b\u5404\u3005\u306e\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u306b\u3064\u3044\u3066\u306f\u5f53\u6708\u5206\u306e\u7d66\u6599\u304b\u3089\u524d\u6708\u5206\u306e\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3057\u3001\u3053\u306e\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u306e\u4fdd\u967a\u6599\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306e\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u3001\u5f53\u6708\u672b\u307e\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u539f\u5247\u3068\u3057\u3066\uff17\u6708\uff11\u65e5\u73fe\u5728\u306e\u88ab\u4fdd\u967a\u8005\u306b\u3064\u3044\u3066\u3001\uff14\u6708\u304b\u3089\uff16\u6708\u306b\u53d7\u3051\u305f\u5831\u916c\u306e\u5e73\u5747\u984d\u3092\u6a19\u6e96\u5831\u916c\u6708\u984d\u7b49\u7d1a\u533a\u5206\u306b\u3042\u3066\u306f\u3081\u3066\u3001\u7fcc\u5e74\u306e\uff18\u6708\u307e\u3067\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff11\u3000\u793e\u4f1a\u4fdd\u967a\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u72ed\u7fa9\u306e\u793e\u4f1a\u4fdd\u967a\u3068\u306f\u3001\u533b\u7642\u4fdd\u967a\u3067\u3042\u308b<strong>\u5065\u5eb7\u4fdd\u967a<\/strong>\u3068\u5e74\u91d1\u4fdd\u967a\u3067\u3042\u308b<strong>\u539a\u751f\u5e74\u91d1\u4fdd\u967a<\/strong>\u3092\u3044\u3044\u307e\u3059\u3002\u4fdd\u967a\u7d66\u4ed8\u306f\u5404\u3005\u306e\u4fdd\u967a\u5236\u5ea6\u3067\u5225\u500b\u306b\u884c\u308f\u308c\u307e\u3059\u304c\u3001\u4e8b\u696d\u6240\u306e\u9069\u7528\u3001\u88ab\u4fdd\u967a\u8005\u306e\u8cc7\u683c\u53d6\u5f97\u30fb\u55aa\u5931\u624b\u7d9a\u3001\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\uff65\u7d0d\u4ed8\u7b49\u306b\u3064\u3044\u3066\u306f\u4e00\u4f53\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47569\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-1.png\" alt=\"\u5236\u5ea6\u306e\u76ee\u7684\t\u52b4\u50cd\u8005\u3084\u305d\u306e\u5bb6\u65cf\u304c\u75c5\u6c17\u3084\u602a\u6211\u3092\u3057\u305f\u6642\u3001\u51fa\u7523\u3092\u3057\u305f\u6642\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u7b49\u306b\u3001\u751f\u6d3b\u3092\u5b89\u5b9a\u3055\u305b\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u5fc5\u8981\u306a\u533b\u7642\u7d66\u4ed8\u3084\u624b\u5f53\u91d1\u306e\u652f\u7d66\u3092\u884c\u3046\u3082\u306e\u3067\u3059\u3002\t\u52b4\u50cd\u8005\u304c\u9ad8\u9f62\u3068\u306a\u3063\u3066\u50cd\u3051\u306a\u304f\u306a\u3063\u305f\u6642\u3001\u4f55\u3089\u304b\u306e\u75c5\u6c17\u3084\u602a\u6211\u306b\u3088\u3063\u3066\u8eab\u4f53\u306b\u969c\u5bb3\u304c\u6b8b\u3063\u3066\u3057\u307e\u3063\u305f\u6642\u3001\u5927\u9ed2\u67f1\u3092\u4ea1\u304f\u3057\u3066\u305d\u306e\u907a\u65cf\u304c\u56f0\u7aae\u3057\u3066\u3057\u307e\u3063\u305f\u6642\u306b\u3001\u4fdd\u967a\u7d66\u4ed8\u3092\u884c\u3046\u3082\u306e\u3067\u3059\u3002 \u9069\u7528\u4e8b\u696d\u6240\t\u682a\u5f0f\u4f1a\u793e\u7b49\u306e\u6cd5\u4eba\u306e\u4e8b\u696d\u6240\u306f\u3001\u4e8b\u696d\u4e3b\u3060\u3051\u306e\u5834\u5408\u3067\u3082\u9069\u7528\u4e8b\u696d\u6240\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5f93\u696d\u54e1\u3092\u5e38\u66425\u4eba\u4ee5\u4e0a\u4f7f\u7528\u3059\u308b\u500b\u4eba\u4e8b\u696d\u6240\u306f\u3001\u4e00\u5b9a\u306e\u696d\u7a2e\u3092\u9664\u304d\u9069\u7528\u4e8b\u696d\u6240\u3068\u306a\u308a\u307e\u3059\u3002 \u88ab\u4fdd\u967a\u8005\uff08\u52a0\u5165\u8005\uff09\t\u9069\u7528\u4e8b\u696d\u6240\u306b\u5e38\u6642\u4f7f\u7528\u3055\u308c\u308b70\u6b73\u672a\u6e80\u306e\u52b4\u50cd\u8005\uff08\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3092\u542b\u3080\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u4e3b\u3068\u306e\u9593\u306b\u4f7f\u7528\u95a2\u4fc2\u306e\u306a\u3044\u3001\u975e\u5e38\u52e4\u306e\u9867\u554f\u3001\u76e3\u67fb\u5f79\u3084\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u4e8b\u696d\u4e3b\u306f\u88ab\u4fdd\u967a\u8005\u306b\u306a\u308a\u307e\u305b\u3093\u3002 \u30fb\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3067\u3082\u30011\u65e5\u53c8\u306f1\u9031\u9593\u306e\u52b4\u50cd\u6642\u9593\u304a\u3088\u30731\u30f6\u6708\u306e\u6240\u5b9a\u52b4\u50cd\u65e5\u6570\u304c\u3001\u901a\u5e38\u306e\u52b4\u50cd\u8005\u306e4\u5206\u306e3\u4ee5\u4e0a\u3067\u3042\u308c\u3070\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u307e\u3059\u3002 \t\t \u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u5272\u5408\t\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306e\u53cc\u65b9\u304c\u6298\u534a\u3067\u8ca0\u62c5\u3057\u307e\u3059\u3002\" width=\"650\" height=\"450\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-1.png 998w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-1-300x207.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4><strong>\uff12\u3000\u5065\u5eb7\u4fdd\u967a\u306e\u904b\u55b6\u4e3b\u4f53<\/strong><\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u4e8b\u696d\u306e\u904b\u55b6\u4e3b\u4f53\u306b\u306f\u3001\u300c<span style=\"color: #0000cd;\"><strong>\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a<\/strong><\/span>\u300d\u3068\u300c<span style=\"color: #228b22;\"><strong>\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/strong><\/span>\u300d\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 15px; border-radius: 15px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p><span style=\"color: #0000cd;\"><strong>\u300a\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u300b<\/strong><\/span><br \/>\n\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u7d44\u5408\u54e1\u4ee5\u5916\u306e\u88ab\u4fdd\u967a\u8005\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u7ba1\u638c\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u3001\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u7ba1\u638c\u5065\u5eb7\u4fdd\u967a\uff08\u300c<strong>\u5354\u4f1a\u3051\u3093\u307d<\/strong>\u300d\uff09\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u5e73\u621020\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u3001\u5f93\u6765\u306e\u653f\u5e9c\u7ba1\u638c\u5065\u5eb7\u4fdd\u967a\u306f\u300c\u5354\u4f1a\u3051\u3093\u307d\u300d\u3068\u3057\u3066\u5354\u4f1a\u306b\u3088\u3063\u3066\u904b\u55b6\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 15px; border-radius: 15px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<p><span style=\"color: #228b22;\"><strong>\u300a\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u300b<\/strong><\/span><br \/>\n\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306f\u3001\u305d\u306e\u7d44\u5408\u54e1\u3067\u3042\u308b\u88ab\u4fdd\u967a\u8005\u306e\u5065\u5eb7\u4fdd\u967a\u3092\u7ba1\u638c\u3057\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u7d44\u5408\u7ba1\u638c\u5065\u5eb7\u4fdd\u967a\uff08\u300c<strong>\u7d44\u5408\u3051\u3093\u307d<\/strong>\u300d\uff09\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\u5358\u4e00\u306e\u4f01\u696d\u3067\u8a2d\u7acb\u3059\u308b\u7d44\u5408\u306e\u4ed6\u3001\u540c\u7a2e\u540c\u696d\u306e\u4f01\u696d\u304c\u5408\u540c\u3067\u8a2d\u7acb\u3059\u308b\u7d44\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff13\u3000\u4fdd\u967a\u6599\u306e\u984d<\/strong><\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u6599\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001<span style=\"color: #b22222;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d<\/strong><\/span>\u306b\u5404\u3005\u306e\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u305f\u984d\u3068\u306a\u308a\u3001\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306e\u53cc\u65b9\u304c\u6298\u534a\u3067\u8ca0\u62c5\u3057\u307e\u3059\u3002\u307e\u305f\u3001<strong>\u6a19\u6e96\u5831\u916c\u6708\u984d\u7b49\u7d1a<\/strong>\u3084\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u898b\u76f4\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><strong>\uff14\u3000\u6a19\u6e96\u5831\u916c\u6708\u984d<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u6a19\u6e96\u5831\u916c\u6708\u984d<\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3067\u306f\u3001\u88ab\u4fdd\u967a\u8005\u304c\u4e8b\u696d\u4e3b\u304b\u3089\u53d7\u3051\u308b\u6bce\u6708\u306e\u7d66\u6599\u7b49\u306e\u5831\u916c\u306e\u6708\u984d\u3092\u4e00\u5b9a\u306e\u5e45\u3067\u533a\u5206\u3057\u305f<span style=\"color: #b22222;\"><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d<\/strong><\/span>\u3092\u8a2d\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u88ab\u4fdd\u967a\u8005\u306f\u3001\u3053\u306e\u533a\u5206\u306e\u3044\u305a\u308c\u304b\u306e\u7b49\u7d1a\u306b\u5f53\u3066\u306f\u3081\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47570\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-2.png\" alt=\"\u5065\u5eb7\u4fdd\u967a\t\u7b2c1\u7d1a 58,000\u5186 \uff5e \u7b2c47\u7d1a 1,210,000\u5186 \u539a\u751f\u5e74\u91d1\u4fdd\u967a\t\u7b2c1\u7d1a 98,000\u5186 \uff5e \u7b2c30\u7d1a 620,000\u5186\" width=\"450\" height=\"85\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-2.png 680w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-2-300x56.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><br \/>\n\u307e\u305f\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u6708\u984d\u5831\u916c\u306e\u3088\u3046\u306a\u7b49\u7d1a\u3078\u306e\u5f53\u3066\u306f\u3081\u306f\u305b\u305a\u30011,000\u5186\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u305f<span style=\"color: #b22222;\"><strong>\u6a19\u6e96\u8cde\u4e0e\u984d<\/strong><\/span>\u306b\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u305f\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>\uff08\uff12\uff09\u3000\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5<\/h4>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6c7a\u3081\u65b9\u306b\u306f\u3001\u6b21\u306e\uff14\u901a\u308a\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\uff08\u5065\u5eb7\u4fdd\u967a\u6cd542\uff09\u304c\u3001\u5b9a\u6642\u6c7a\u5b9a\u3067\u6c7a\u307e\u3063\u305f<strong><span style=\"color: #b22222;\">\u6a19\u6e96\u5831\u916c\u6708\u984d<\/span><\/strong>\u306f\u3001\u8457\u3057\u3044\u5831\u916c\u306e\u5897\u6e1b\u304c\u306a\u3044\u9650\u308a\u3001\u305d\u306e\u5e74\u306e\uff19\u6708\u304b\u3089\u7fcc\u5e74\u306e\uff18\u6708\u307e\u3067\u306f\u56fa\u5b9a\u3055\u308c\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47571\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-3.png\" alt=\"\u8cc7\u683c\u53d6\u5f97\u6642\u6c7a\u5b9a\t\u88ab\u4fdd\u967a\u8005\u304c\u65b0\u3057\u304f\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u6642\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u3001\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a\u3092\u57fa\u790e\u306b\u3057\u3066\u6c7a\u3081\u3001 \u6b21\u306e\u5b9a\u6642\u6c7a\u5b9a\u307e\u3067\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002 \u5b9a\u6642\u6c7a\u5b9a\t\u88ab\u4fdd\u967a\u8005\u304c\u4e8b\u696d\u6240\u304b\u3089\u53d7\u3051\u308b\u5831\u916c\u306f\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u6bce\u5e741\u56de\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u898b\u76f4\u3057\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u3092\u5b9a\u6642\u6c7a\u5b9a\u3068\u3044\u3044\u307e\u3059\u3002 \u5177\u4f53\u7684\u306b\u306f\u30017\u67081\u65e5\u73fe\u5728\u306e\u88ab\u4fdd\u967a\u8005\u306b\u3064\u3044\u3066\u30014\u6708\u304b\u30896\u6708\u306b\u53d7\u3051\u305f\u5831\u916c\u306e\u5e73\u5747\u984d\u3092\u6a19\u6e96\u5831\u916c\u6708\u984d\u7b49\u7d1a\u533a\u5206\u306b\u3042\u3066\u306f\u3081\u3066\u3001\u305d\u306e\u5e74\u306e9\u6708\u304b\u3089\u7fcc\u5e74\u306e8\u6708\u307e\u3067\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u3068\u3057\u307e\u3059\u3002 \u968f\u6642\u6539\u5b9a\t\u88ab\u4fdd\u967a\u8005\u304c\u5b9f\u969b\u306b\u53d7\u3051\u3066\u3044\u308b\u5831\u916c\u306e\u984d\u306b\u8457\u3057\u3044\u5909\u52d5\u304c\u751f\u3058\u305f\u5834\u5408\u306b\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6539\u5b9a\u3092\u884c\u3046\u3053\u3068\u3092\u968f\u6642\u6539\u5b9a\u3068\u3044\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u6539\u5b9a\u3055\u308c\u305f\u6a19\u6e96\u5831\u916c\u6708\u984d\u306f\u3001\u6b21\u306e\u5b9a\u6642\u6c7a\u5b9a\u307e\u3067\u6709\u52b9\u3068\u306a\u308a\u307e\u3059\u3002 \u80b2\u5150\u4f11\u696d\u7b49\u7d42\u4e86\u6642\u306e\u6539\u5b9a\t\u88ab\u4fdd\u967a\u8005\u304c\u4e8b\u696d\u4e3b\u3092\u7d4c\u7531\u3057\u3066\u7533\u51fa\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u6539\u5b9a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\" width=\"650\" height=\"354\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-3.png 998w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-3-300x163.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4>\uff08\uff13\uff09\u3000\u5831\u916c\u306e\u7bc4\u56f2<\/h4>\n<p><strong>\u6a19\u6e96\u5831\u916c\u6708\u984d<\/strong>\u306e\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b<strong>\u5831\u916c<\/strong>\u3068\u306f\u3001\u8cc3\u91d1\u3001\u7d66\u4e0e\u3001\u624b\u5f53\u3001\u8cde\u4e0e\u3001\u305d\u306e\u4ed6\u540d\u79f0\u3092\u554f\u308f\u305a\u3001\u52b4\u50cd\u8005\u304c\u52b4\u50cd\u306e\u5bfe\u511f\u3068\u3057\u3066\u53d7\u3051\u308b\u3082\u306e\u3059\u3079\u3066\u3067\u3059\u3002\u307e\u305f\u3001\u3053\u306e\u5831\u916c\u306b\u306f\u3001\u73fe\u7269\u3067\u652f\u7d66\u3055\u308c\u308b\u98df\u4e8b\u3084\u4f4f\u5b85\u624b\u5f53\u3001\u901a\u52e4\u624b\u5f53\u7b49\u3082\u542b\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\uff13\u30f6\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3054\u3068\u306b\u53d7\u3051\u308b\u8cde\u4e0e\u306f\u542b\u307f\u307e\u305b\u3093\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\uff13\u30f6\u6708\u3054\u3068\u8cde\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u5e74\u306b\uff14\u56de\u306e\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306e\u8cde\u4e0e\u306f\u5831\u916c\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u4e00\u65b9\uff16\u30f6\u6708\u3054\u3068\u8cde\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u5e74\u306b\uff12\u56de\u306e\u8cde\u4e0e\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306e\u8cde\u4e0e\u306f\u5831\u916c\u306b\u542b\u307e\u308c\u305a\u3001\u8cde\u4e0e\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff15\u3000\u4fdd\u967a\u6599\u7387<\/strong><\/h4>\n<h4>\uff08\uff11\uff09\u3000\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u7387<\/h4>\n<p>\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u7387\u306f\u3001\u4e00\u822c\u4fdd\u967a\u6599\u7387\u3068\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306e\u5408\u8a08\u3067\u3059\u3002\u653f\u5e9c\u7ba1\u638c\u5065\u5eb7\u4fdd\u967a\u306b\u304a\u3044\u3066\u306f\u5168\u56fd\u4e00\u5f8b\u306e\u4fdd\u967a\u6599\u7387\u3067\u904b\u55b6\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u75be\u75c5\u306e\u4e88\u9632\u7b49\u306e\u5730\u57df\u306e\u53d6\u7d44\u306b\u3088\u3063\u3066\u533b\u7642\u8cbb\u304c\u4f4e\u304f\u306a\u3063\u3066\u3082\u4fdd\u967a\u6599\u7387\u306b\u53cd\u6620\u3055\u308c\u306a\u3044\u3068\u3044\u3046\u554f\u984c\u70b9\u7b49\u304c\u3042\u308a\u3001\u4e00\u822c\u4fdd\u967a\u6599\u7387\u306f\u3001\u5e73\u621021\u5e74\uff19\u6708\u5206\u304b\u3089\u90fd\u9053\u5e9c\u770c\u3054\u3068\u306b\u7570\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u822c\u4fdd\u967a\u6599\u7387\u306f\u3001\u5f8c\u671f\u9ad8\u9f62\u8005\u652f\u63f4\u91d1\u7b49\u306b\u5145\u3066\u3089\u308c\u308b\u7279\u5b9a\u4fdd\u967a\u6599\u7387\uff08\u5168\u56fd\u4e00\u5f8b\uff09\u3068\u57fa\u672c\u4fdd\u967a\u6599\u7387\u306e\u5408\u8a08\u3067\u3059\u3002<strong>\u5354\u4f1a\u3051\u3093\u307d<\/strong>\u3067\u306e\u6771\u4eac\u90fd\u306e\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u306f\u30011,000\u5206\u306e99.7\uff08\u7279\u5b9a\u4fdd\u967a\u6599\u7387\u306f1,000\u5206\u306e40.7\u3001\u57fa\u672c\u4fdd\u967a\u6599\u7387\u306f1,000\u5206\u306e59.0\uff09\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u300140\u6b73\u304b\u308964\u6b73\u307e\u3067\u306e\u4ecb\u8b77\u4fdd\u967a\u7b2c\uff12\u53f7\u88ab\u4fdd\u967a\u8005\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306f\u3001<strong>\u4ecb\u8b77\u4fdd\u967a\u6599<\/strong>\u7387\u3092\u52a0\u3048\u305f\u3082\u306e\u306b\u306a\u308a\u3001\u5e73\u621026\u5e74\uff13\u6708\u5206\uff08\u5e73\u621026\u5e74\uff14\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e<strong>\u5354\u4f1a\u3051\u3093\u307d<\/strong>\u306e\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\u306f\u30011,000\u5206\u306e17.2\u3067\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u4ecb\u8b77\u4fdd\u967a\u5236\u5ea6\u3068\u306f\u3001\u8981\u4ecb\u8b77\u8005\u306b\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3092\u3044\u3044\u3001\u5236\u5ea6\u306e\u7dcf\u7d66\u4ed8\u8cbb\u306e50\uff05\u306f\u516c\u8cbb\uff08\u7a0e\u91d1\uff09\u8ca0\u62c5\u3067\u3001\u6b8b\u308a\u306e50\uff05\u306f\u4fdd\u967a\u6599\u8ca0\u62c5\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u300240\u6b73\u4ee5\u4e0a65\u6b73\u672a\u6e80\u304c\u88ab\u4fdd\u967a\u8005\u3067\u3001\u4fdd\u967a\u6599\u306f\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306e\u53cc\u65b9\u304c\u6298\u534a\u3067\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h4>\uff08\uff12\uff09\u3000\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u7387<\/h4>\n<p>\u4e00\u822c\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u7387\u306f\u3001\u5e73\u621025\u5e74\uff19\u6708\u5206\uff08\u5e73\u621025\u5e7410\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u30011,000\u5206\u306e3.54\u5f15\u304d\u4e0a\u3052\u3089\u308c\u30011,000\u5206\u306e17.12\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u5f8c\u3001\u5e73\u621029\u5e74\u307e\u3067\u3001\u6bce\u5e74\uff19\u6708\u306b1,000\u5206\u306e3.54\u305a\u3064\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u4fdd\u967a\u6599\u7387\u306f\u3001\u5e73\u621025\u5e74\uff19\u6708\u5206\uff08\u540c\u5e7410\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u5e73\u621026\u5e74\uff18\u6708\u5206\uff08\u540c\u5e74\uff19\u6708\u7d0d\u4ed8\u5206\uff09\u307e\u3067\u306e\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u7528\u3044\u307e\u3059\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#696969;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u3068\u306f\u3001\u5b50\u3069\u3082\u624b\u5f53\u7b49\u306e\u652f\u7d66\u306b\u5fc5\u8981\u306a\u8ca1\u6e90\u306e\u4e00\u90e8\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u3092\u4f7f\u7528\u3059\u308b\u4e8b\u696d\u4e3b\u304c\u305d\u306e\u5168\u984d\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u306e\u984d\u306f\u3001\u88ab\u4fdd\u967a\u8005\u306e\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u53ca\u3073\u6a19\u6e96\u8cde\u4e0e\u984d\u306b\u3001\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u7387\u3092\u4e57\u3058\u305f\u984d\u3067\u3042\u308a\u3001\u5e73\u621024\u5e74\uff14\u6708\u5206\uff08\u5e73\u621024\u5e74\uff15\u6708\u7d0d\u4ed8\u5206\uff09\u304b\u3089\u306e\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u7387\u306f\u30011,000\u5206\u306e1.5\u3067\u3059\u3002<\/p>\n<\/div>\n<h4><strong>\uff16\u3000\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8<\/strong><\/h4>\n<p>\u4e8b\u696d\u4e3b\u306f\u3001\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u3068\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u3092\u5408\u308f\u305b\u305f\u4fdd\u967a\u6599\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u306b\u3064\u3044\u3066\u306f\u5f53\u6708\u5206\u306e\u7d66\u6599\u304b\u3089\u524d\u6708\u5206\u306e\u4fdd\u967a\u6599\u3092\u63a7\u9664\u3057\u3001\u63a7\u9664\u3057\u305f\u524d\u6708\u5206\u306e\u88ab\u4fdd\u967a\u8005\u8ca0\u62c5\u5206\u306e\u4fdd\u967a\u6599\u3068\u3001\u524d\u6708\u5206\u306e\u4e8b\u696d\u4e3b\u8ca0\u62c5\u5206\u306e\u4fdd\u967a\u6599\u3092\u5408\u308f\u305b\u3066\u3001\u5f53\u6708\u672b\u307e\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4fdd\u967a\u6599\u306f\u3001\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u3092\u53d6\u5f97\u3057\u305f\u6708\u304b\u3089\u8cc7\u683c\u3092\u55aa\u5931\u3057\u305f\u6708\u306e\u524d\u6708\u5206\u307e\u3067\u3001\u6708\u5358\u4f4d\u3067\u8a08\u7b97\u3057\u307e\u3059\u306e\u3067\u3001\u5165\u793e\u3057\u305f\u65e5\u304c\uff11\u65e5\u3067\u3082\u300131\u65e5\u3067\u3082\u3001\uff11\u30f6\u6708\u5206\u3092\u5fb4\u53ce\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u8cc7\u683c\u3092\u55aa\u5931\u3057\u305f\u65e5\u306f\u9000\u8077\u65e5\u306e\u7fcc\u65e5\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff16\u670830\u65e5\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u306f\u8cc7\u683c\u55aa\u5931\u65e5\u306f\uff17\u6708\uff11\u65e5\u3068\u306a\u308a\u3001\u9000\u8077\u6708\u3067\u3042\u308b\uff16\u6708\u306e\u4fdd\u967a\u6599\u307e\u3067\u5fb4\u53ce\u3057\u307e\u3059\u3002<\/p>\n<h4><strong>\uff17\u3000\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u4f8b<\/strong><\/h4>\n<p><strong><\/strong><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFFF;color:#000000;border-color:#0000CD;\">\n\t\t<p><strong>\uff08\u8a2d\u4f8b\uff09<\/strong><br \/>\n<span style=\"color: #0000cd;\">\u2460<\/span>\u3000\u5e73\u621025\u5e74\uff14\u6708\u304b\u3089\uff16\u6708\u307e\u3067\u306b\u53d7\u3051\u305f\u7d66\u4e0e\u306e\u5e73\u5747\u984d\uff1a380,000\u5186<br \/>\n<span style=\"color: #0000cd;\">\u2461<\/span>\u3000\u6bce\u6708\u306e\u901a\u52e4\u624b\u5f53\uff1a14,000\u5186<br \/>\n<span style=\"color: #0000cd;\">\u2462<\/span>\u3000\u5e74\u9f62\uff1a47\u6b73<br \/>\n<span style=\"color: #0000cd;\">\u2463<\/span>\u3000\u5065\u5eb7\u4fdd\u967a\u6599\u7387\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\uff1a1,000\u5206\u306e99.7\uff089.97\uff05\uff09<br \/>\n<span style=\"color: #0000cd;\">\u2464<\/span>\u3000\u4ecb\u8b77\u4fdd\u967a\u6599\u7387\uff08\u5354\u4f1a\u3051\u3093\u307d\uff09\uff1a1,000\u5206\u306e17.2\uff081.72\uff05\uff09<br \/>\n<span style=\"color: #0000cd;\">\u2465<\/span>\u3000\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u7387\uff1a1,000\u5206\u306e171.2\uff0817.12\uff05\uff09<br \/>\n<span style=\"color: #0000cd;\">\u2466<\/span>\u3000\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u7387\uff1a1,000\u5206\u306e1.5\uff080.15\uff05\uff09<\/p>\n<\/div>\n<p><strong><span style=\"color: #b22222;\">\u3008\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u3009<\/span><\/strong><\/p>\n<p>\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u5831\u916c\u306e\u91d1\u984d\u306f\u3001380,000\u5186\uff0b14,000\u5186\uff1d394,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u984d\u8868\u300d\u306e\u300c\u5831\u916c\u5f97\u6708\u984d\u300d\u6b04\u3067\u3001394,000\u5186\u304c\u542b\u307e\u308c\u308b\u300c370,000\u5186\u4ee5\u4e0a395,000\u5186\u672a\u6e80\u300d\u306e\u884c\u3092\u63a2\u3057\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u304c380,000\u5186\u3067\u3042\u308b\u3053\u3068\u3092\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u6a19\u6e96\u5831\u916c\u6708\u984d\u306e\u884c\u3068\u4ea4\u308f\u308b\u6b04\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u984d\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u4fdd\u967a\u6599\u7387\u3092\u4e57\u3058\u305f\u984d\u3068\u540c\u3058\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067\u62e1\u5927\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47572\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-4.png\" alt=\"\" width=\"650\" height=\"353\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-4.png 1256w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-4-300x163.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-4-1024x556.png 1024w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u6a19\u6e96\u5831\u916c\u6708\u984d\u00d7\u5065\u5eb7\u4fdd\u967a\u6599\u7387\u3067\u7b97\u5b9a\u3055\u308c\u307e\u3059\u306e\u3067\u3001380,000\u5186\u00d799.7\u00f71,000\uff1d37,886\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u52b4\u4f7f\u6298\u534a\u3067\u306e\u8ca0\u62c5\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306f\u3001\u5404\u300518,943\u5186\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u540c\u69d8\u306b\u3001\u4ecb\u8b77\u4fdd\u967a\u6599\u306f\u3001380,000\u5186\u00d717.2\u00f71,000\uff1d6,536\u5186\u3068\u306a\u308a\u3001\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306f\u3001\u5404\u30053,268\u5186\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u6599\u306f\u3001380,000\u5186\u00d7171.2\u00f71,000\uff1d65,056\u5186\u3068\u306a\u308a\u3001\u88ab\u4fdd\u967a\u8005\u3068\u4e8b\u696d\u4e3b\u306f\u3001\u5404\u300532,528\u5186\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5150\u7ae5\u624b\u5f53\u62e0\u51fa\u91d1\u306f\u3001380,000\u5186\u00d71.52\u00f71,000\uff1d570\u5186\u3068\u306a\u308a\u3001\u4e8b\u696d\u4e3b\u304c\u5168\u984d\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u8a08\u7b97\u7d50\u679c\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-47573\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-5.png\" alt=\"\" width=\"650\" height=\"125\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-5.png 1000w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/06\/basic-tax16-5-300x57.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u4e86\uff09<\/span><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; 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>Q\u3000\u5f53\u793e\u306f\u8cc7\u672c\u91d1\u984d1,000\u4e07\u5186\u306e\u98df\u6599\u54c1\u88fd\u9020\u696d\u3092\u55b6\u3080\u5185\u56fd\u6cd5\u4eba\uff08\uff13\u6708\u6c7a\u7b97\uff09\u3067\u3059\u3002\u3053\u306e\u5ea6\u3001\u65b0\u305f\u306b\u5b50\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7d66\u4e0e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u4e8b\u52d9\u306e\u6d41\u308c\u306e\u4e2d\u3067\u3001\u7d66\u4e0e\u8a08\u7b97\u306b\u306f\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u4ee5\u5916\u306b\u3082\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u304a\u805e\u3057\u307e\u3057\u305f\u3002<br \/>\n\u7d66\u4e0e\u8a08\u7b97\u306b\u304a\u3051\u308b\u793e\u4f1a\u4fdd\u967a\u5b9f\u52d9\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":4407,"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":[463,473,551],"backnumber":[1750],"series":[1174],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-25 20:31:04","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47511"}],"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\/4407"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=47511"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/47511\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=47511"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=47511"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=47511"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=47511"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=47511"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}