{"id":48687,"date":"2014-07-10T10:18:30","date_gmt":"2014-07-10T01:18:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48687"},"modified":"2015-02-05T11:13:42","modified_gmt":"2015-02-05T02:13:42","slug":"income-article-87","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-87\/","title":{"rendered":"\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3046\u5229\u5b50\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"margin-bottom: 3px; text-align: center;\">\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f<\/p>\n<h4 style=\"text-align: center;\"><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9<span style=\"color: #228b22;\">\uff31<\/span>\uff06<span style=\"color: #dc143c;\">\uff21<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff15\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3046\u5229\u5b50\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #228b22;\">Question<\/span><\/strong><\/h4>\n<\/div>\n<p>\u5f53\u793e\u306f\u3001\u5e73\u621025\u5e74\uff18\u6708\uff11\u65e5\u306b\u793e\u9577\u306e\u77e5\u4eba\u306e\u30cb\u30e5\u30fc\u30e8\u30fc\u30af\u5728\u4f4f\u306e\u30a2\u30e1\u30ea\u30ab\u4eba\u304b\u3089\u904b\u8ee2\u8cc7\u91d1\u3068\u3057\u30661,000\u4e07\u5186\u3092\u501f\u308a\u5165\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u30a2\u30e1\u30ea\u30ab\u4eba\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u975e\u5c45\u4f4f\u8005\u3067\u3059\u3002\u307e\u305f\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u306b\u304a\u3044\u3066\u3001\u501f\u5165\u671f\u9593\u306f\uff11\u5e74\u3001\u501f\u5165\u5229\u7387\u306f\uff12\uff05\u3001\u5e73\u621026\u5e74\uff17\u670831\u65e5\u306b\u5143\u672c\u3068\u5229\u5b50\u3092\u4e00\u62ec\u3067\u8fd4\u6e08\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3046\u5229\u5b50\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u3054\u6559\u793a\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#DC143C;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #dc143c;\"><strong>Answer<\/strong><\/span><\/h4>\n<\/div>\n\u975e\u5c45\u4f4f\u8005\u3078\u652f\u6255\u3044\u3092\u3059\u308b\u969b\u306f\u3001\u65e5\u672c\u304c\u975e\u5c45\u4f4f\u8005\u306e\u5c45\u4f4f\u5730\u56fd\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3002\u5e73\u621026\u5e74\uff17\u6708\uff11\u65e5\u73fe\u5728\u3001\u65e5\u672c\u306f\u300161\u6761\u7d04\u300184\u306e\u56fd\u30fb\u5730\u57df\u3068\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\uff08\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/182.htm\" target=\"_blank\">\u6211\u304c\u56fd\u306e\u79df\u7a0e\u6761\u7d04\u30cd\u30c3\u30c8\u30ef\u30fc\u30af<\/a>\u300d\u53c2\u7167\uff09\u3002<\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3068\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u6bd4\u8f03\u3057\u3001\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3002\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>\u65e5\u672c\u306f\u3001\u30a2\u30e1\u30ea\u30ab\u3068\u306e\u9593\u3067\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3068\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u7387\u3092\u6bd4\u8f03\u3057\u3001\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387<\/strong><\/h4>\n<p>\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u5229\u5b50\uff08\u305d\u306e\u4ed6\uff09\u306e\u9650\u5ea6\u7a0e\u7387\u306f\u300110\uff05\u3067\u3042\u308b\uff08<strong>\u56f3\u8868\uff11<\/strong>\u53c2\u7167\uff09\u3002<\/p>\n<p><strong>\u56f3\u8868\uff11\u3000\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u914d\u5f53\u3001\u5229\u5b50\u3001\u4f7f\u7528\u6599\u306e\u9650\u5ea6\u7a0e\u7387<\/strong><br \/>\n<a href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy151107\/\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-48688\" title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/07\/fukko_shotoku_qa5-1.png\" alt=\"\" width=\"481\" height=\"395\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/fukko_shotoku_qa5-1.png 481w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/07\/fukko_shotoku_qa5-1-300x246.png 300w\" sizes=\"(max-width: 481px) 100vw, 481px\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\">\uff08\u51fa\u6240\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/summary\/international\/press_release\/sy151107\/\" target=\"_blank\">\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u30dd\u30a4\u30f3\u30c8<\/a>\u300d\uff09<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff12\u3000\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u7387<\/strong><\/h4>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u696d\u52d9\u3092\u884c\u3046\u8005\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u3067\u5f53\u8a72\u696d\u52d9\u306b\u4fc2\u308b\u3082\u306e\u306e\u5229\u5b50\uff08\u6240\u5f97\u7a0e\u6cd5161\u6761\uff16\u53f7\uff09\u306e\u7a0e\u7387\u306f\u300120.42\uff05\u3067\u3042\u308b\uff08\u6240\u5f97\u7a0e\u6cd5213\u6761\uff09\u300220.42\uff05\u306e\u3046\u3061\u306e0.42\uff05\u306f\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff13\u3000\u65e5\u7c73\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3068\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u7387\u306e\u6bd4\u8f03<\/strong><\/h4>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>10\uff05\uff1c20.42\uff05\u3000\u223410\uff05<\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u738710\uff05\u306b\u3066\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3002\u307e\u305f\u3001\u79df\u7a0e\u6761\u7d04\u306e\u9650\u5ea6\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u5fa9\u8208\u8ca1\u6e90\u78ba\u4fdd\u6cd533\u6761\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\uff14\u3000\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97<\/strong><\/h4>\n<p><strong><\/strong><div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p>\u5229\u5b50\uff1a\u5143\u672c1,000\u4e07\u5186\u00d7\u5229\u7387\uff12\uff05\uff1d20\u4e07\u5186<br \/>\n\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a20\u4e07\u5186\u00d710\uff05\uff1d\uff12\u4e07\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff15\u3000\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa<\/strong><\/h4>\n<p>\u30a2\u30e1\u30ea\u30ab\u4eba\u306f\u3001\u5229\u5b50\u306e\u652f\u6255\u65e5\u306e\u524d\u65e5\uff08\u5e73\u621026\u5e74\uff17\u670830\u65e5\uff09\u307e\u3067\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/joyaku\/annai\/1648_40.htm\" target=\"_blank\">\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u4f1a\u793e\u7d4c\u7531\u3067\u4f1a\u793e\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u4f1a\u793e\u306f\u6240\u5f97\u7a0e\u6cd5\u306e\u7a0e\u738720.42\uff05\u3067\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3002<\/p>\n<p>\u300c\u79df\u7a0e\u6761\u7d04\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u53ca\u3073\u4f1a\u793e\u304c\u30a2\u30e1\u30ea\u30ab\u4eba\u306e\u4ee3\u7406\u4eba\u3068\u306a\u308b\u3053\u3068\u306b\u3088\u308a\u4f5c\u6210\u3057\u3001\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u4f1a\u793e\u304c\u30a2\u30e1\u30ea\u30ab\u4eba\u306e\u4ee3\u7406\u4eba\u3068\u306a\u308b\u5834\u5408\u3001\u4e00\u5b9a\u306e\u59d4\u4efb\u72b6\u3092\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u9694\u9031\u3067\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    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