{"id":55498,"date":"2014-10-30T10:15:43","date_gmt":"2014-10-30T01:15:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=55498"},"modified":"2014-12-23T19:34:06","modified_gmt":"2014-12-23T10:34:06","slug":"corporation-article-245","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-245\/","title":{"rendered":"\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u305f\u3081\u306e\u30d9\u30fc\u30b7\u30c3\u30af\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c20\u56de\u3011\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\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\u7b2c20\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\">\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u308c\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:15px; line-height:25px;-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\u5f53\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff13\u6708\u671f\uff09\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff11\uff09<\/span>\u3000A\u793e\u306b\u5bfe\u3057\u3066\u58f2\u639b\u91d1400\u4e07\u5186\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u793e\u306f\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u4e8b\u696d\u597d\u8ee2\u306e\u898b\u901a\u3057\u304c\u7acb\u3063\u3066\u304a\u3089\u305a\u3001\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u540c\u793e\u306e\u793e\u9577\u304b\u3089\u500b\u4eba\u4fdd\u8a3c200\u4e07\u5186\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u4fdd\u8a3c\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff12\uff09<\/span>\u3000B\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u53d7\u53d6\u624b\u5f62500\u4e07\u5186\u304c\u3042\u308a\u307e\u3059\u3002\u540c\u793e\u306f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u304a\u3044\u3066\u6c11\u4e8b\u518d\u751f\u6cd5\u306e\u7533\u7acb\u624b\u7d9a\u3092\u3057\u307e\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff13\uff09<\/span>\u3000C\u793e\u306b\u5bfe\u3057\u3066\u3001\u58f2\u639b\u91d1450\u4e07\u5186\u3068\u8cb7\u639b\u91d150\u4e07\u5186\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff14\uff09<\/span>\u3000D\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u53d7\u53d6\u624b\u5f62500\u4e07\u5186\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff15\uff09<\/span>\u3000E\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u624b\u5f62100\u4e07\u5186\u306f\u3001\u5272\u5f15\u306b\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\uff16\uff09<\/span>\u3000\u8cb8\u4ed8\u91d1\u3068\u3057\u306650\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u524d\u6255\u7d66\u6599\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001C\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u50b5\u52d9\u306f\u4e8b\u696d\u5e74\u5ea6\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u76f8\u6bba\u9069\u72b6\u306b\u3042\u308a\u3001E\u793e\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u624b\u5f62\u306f\u58f2\u639b\u91d1\u306e\u56de\u53ce\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u8ca1\u52d9\u8af8\u8868\u306b\u5272\u5f15\u624b\u5f62\u3068\u3057\u3066\u6ce8\u8a18\u3057\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u904e\u53bb\u306b\u50b5\u6a29\u304c\u8cb8\u3057\u5012\u308c\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div><!--more--><\/p>\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:#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>A\u793e\u3068B\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u3046\u3061\u3001A\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u5b9f\u8cea\u57fa\u6e96\u306b\u3088\u308b\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5bfe\u8c61\u91d1\u92ad\u50b5\u6a29\u304b\u3089\u53d6\u7acb\u3066\u7b49\u306e\u898b\u8fbc\u307f\u306e\u3042\u308b\u91d1\u984d\u3092\u9664\u3044\u305f\u91d1\u984d\u304c\u7e70\u5165\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001B\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u5f62\u5f0f\u57fa\u6e96\u306b\u3088\u308b\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u5bfe\u8c61\u50b5\u6a29\u304b\u3089\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u3068\u53d6\u7acb\u3066\u7b49\u306e\u898b\u8fbc\u307f\u306e\u3042\u308b\u91d1\u984d\u3092\u9664\u3044\u305f\u91d1\u984d\u304c\u7e70\u5165\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000080;\">\u3010A\u793e\u50b5\u6a29\u306b\u5bfe\u3059\u308b\u7e70\u5165\u9650\u5ea6\u984d\u3011<\/span><br \/>\n4,000,000\u5186\uff0d2,000,000\u5186\uff08\u793e\u9577\u304b\u3089\u306e\u500b\u4eba\u4fdd\u8a3c\uff09\uff1d2,000,000\u5186<\/p>\n<p><span style=\"color: #000080;\">\u3010B\u793e\u50b5\u6a29\u306b\u5bfe\u3059\u308b\u7e70\u5165\u9650\u5ea6\u984d\u3011<\/span><br \/>\n5,000,000\u5186\u00d750\uff05\uff1d2,500,000\u5186<\/p>\n<p><span style=\"color: #000080;\">\u3010\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u304b\u304b\u308b\u7e70\u5165\u9650\u5ea6\u984d\u3011<\/span><br \/>\n2,000,000\u5186\uff0b2,500,000\u5186\uff1d4,500,000\u5186<\/p>\n<p>\u4e00\u65b9\u3001C\u793e\u3001D\u793e\u3001E\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u307e\u305f\u3001C\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u50b5\u52d9\u306f\u4e8b\u696d\u5e74\u5ea6\u672b\u6642\u70b9\u306b\u304a\u3044\u3066\u76f8\u6bba\u9069\u72b6\u306b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8cb7\u639b\u91d1\u306f\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u3068\u3057\u3066\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u92ad\u50b5\u6a29\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u8cb8\u4ed8\u91d1\u306f\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u524d\u6255\u7d66\u6599\u3067\u3042\u308b\u305f\u3081\u3001\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cb8\u5012\u5b9f\u7e3e\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u88fd\u9020\u696d\u3067\u306e\u6cd5\u5b9a\u7e70\u5165\u73871000\u5206\u306e\uff18\u3092\u7528\u3044\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000080;\">\u3010C\u793e\u3001D\u793e\u3001E\u793e\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u306e\u5408\u8a08\u984d\u3011<\/span><br \/>\n4,500,000\u5186\uff0b5,000,000\u5186\uff0b1,000,000\u5186\uff1d10,500,000\u5186<\/p>\n<p><span style=\"color: #000080;\">\u3010\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u3011<\/span><br \/>\n500,000\u5186\uff08C\u793e\u306b\u5bfe\u3059\u308b\u8cb7\u639b\u91d1\u76f8\u5f53\u984d\uff09<\/p>\n<p><span style=\"color: #000080;\">\u3010\u8cb8\u5012\u5f15\u5f53\u671f\u306b\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3011<\/span><br \/>\n10,500,000\u5186\uff0d500,000\u5186\uff1d10,000,000\u5186<\/p>\n<p><span style=\"color: #000080;\">\u3010\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u304b\u304b\u308b\u7e70\u5165\u9650\u5ea6\u984d\u3011<\/span><br \/>\n10,000,000\u5186\u00d78\/1000\uff1d80,000\u5186<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u6cd5\u4eba<\/strong><\/h4>\n<p>\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u7e70\u308a\u5165\u308c\u308b\u3053\u3068\u306e\u3067\u304d\u308b\u6cd5\u4eba\u306f\u3001\u6b21\u306e\u6cd5\u4eba\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u6cd552\u3001\u6cd5\u4ee496\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55508\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-1.png\" alt=\"\uff081\uff09\t\u8cc7\u672c\u91d1\u306e\u984d\uff08\u51fa\u8cc7\u91d1\u306e\u984d\uff09\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u666e\u901a\u6cd5\u4eba\uff08\u305f\u3060\u3057\u3001\u8cc7\u672c\u91d1\u304c5\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\u306e100\uff05\u5b50\u6cd5\u4eba\u7b49\u3092\u9664\u304f\uff09\uff08\u6cd5\u6cd552\u4e00\u30a4\uff09 \uff082\uff09\t\u8cc7\u672c\uff08\u51fa\u8cc7\uff09\u3092\u6709\u3057\u306a\u3044\u6cd5\u4eba\uff08\u6cd5\u6cd552\u2460\u4e00\u30a4\uff09 \uff083\uff09\t\u516c\u76ca\u6cd5\u4eba\u7b49\u307e\u305f\u306f\u5354\u540c\u7d44\u5408\u7b49\uff08\u6cd5\u6cd552\u2460\u4e00\u30cf\uff09 \uff084\uff09\t\u9280\u884c\u3001\u4fdd\u967a\u4f1a\u793e\u7b49\uff08\u6cd5\u6cd552\u2460\u4e8c\uff09\" width=\"550\" height=\"221\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u5916\u3068\u306a\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621024\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621027\u5e74\uff13\u670831\u65e5\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u6539\u6b63\u524d\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u7e70\u5165\u9650\u5ea6\u984d\u306b\u4ee5\u4e0b\u306e\u8868\u4e2d\u306e\u5272\u5408\u3092\u4e57\u3058\u305f\u91d1\u984d\u3092\u7e70\u5165\u9650\u5ea6\u984d\u3068\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u5e73\u621023.12\u6539\u6b63\u6cd5\u9644\u524713\u2460\uff09\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-2-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55509\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-2-2.png\" alt=\"\uff081\uff09\t\u5e73\u621024\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621025\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\t3\/4 \uff082\uff09\t\u5e73\u621025\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621026\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\t2\/4 \uff083\uff09\t\u5e73\u621026\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621027\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\t1\/4\" width=\"450\" height=\"169\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8cb8\u5012\u5f15\u5f53\u91d1\u5236\u5ea6\u306e\u3042\u3089\u307e\u3057<\/strong><\/h4>\n<p>\u4f01\u696d\u4f1a\u8a08\u3067\u306f\u3001\u5c06\u6765\u306b\u304a\u3051\u308b\u50b5\u6a29\u306e\u8cb8\u5012\u640d\u5931\u306b\u5099\u3048\u308b\u305f\u3081\u3001\u4e00\u822c\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u8cb8\u5012\u5b9f\u7e3e\u7387\u306b\u3088\u308a\u3001\u8cb8\u5012\u61f8\u5ff5\u50b5\u6a29\u7b49\u306b\u3064\u3044\u3066\u306f\u500b\u5225\u306b\u56de\u53ce\u53ef\u80fd\u6027\u3092\u691c\u8a0e\u3057\u3001\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3067\u306f\u3001\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d\u3092\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u306f\u975e\u5e38\u306b\u96e3\u3057\u3044\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u4e00\u5b9a\u306e\u7e70\u5165\u9650\u5ea6\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3001\u640d\u91d1\u7d4c\u7406\u3092\u8981\u4ef6\u306b\u8cb8\u5012\u5f15\u5f53\u91d1\u7e70\u5165\u984d\u306e\u640d\u91d1\u7b97\u5165\u3092\u8a8d\u3081\u3066\u3044\u307e\u3059\uff08\u6cd5\u6cd552\uff09\u3002<\/p>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d\u306e\u7b97\u5b9a\u306b\u969b\u3057\u3066\u306f\u3001\u91d1\u92ad\u50b5\u6a29\u3092<span style=\"color: #b22222;\"><strong>\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29<\/strong><\/span>\u3068<span style=\"color: #b22222;\"><strong>\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29<\/strong><\/span>\u306b\u533a\u5206\u3057\u3001\u5404\u3005\u306b\u7e70\u5165\u9650\u5ea6\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u3064\u3044\u3066\u306f\u3001\u50b5\u52d9\u8005\u6bce\u306b\u7e70\u5165\u9650\u5ea6\u984d\u3092\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55510\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-3.png\" alt=\"\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3000\u7e70\u5165\u9650\u5ea6\u984d A\u50b5\u52d9\u8005\u306e\u50b5\u6a29\u533a\u5206\u306b\u5fdc\u3058\u305f\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d B\u50b5\u52d9\u8005\u306e\u50b5\u6a29\u533a\u5206\u306b\u5fdc\u3058\u305f\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d C\u50b5\u52d9\u8005\u306e\u50b5\u6a29\u533a\u5206\u306b\u5fdc\u3058\u305f\u56de\u53ce\u4e0d\u80fd\u898b\u8fbc\u984d \u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3000\u7e70\u5165\u9650\u5ea6\u984d\u3000\u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u3000\u8cb8\u5012\u5b9f\u7e3e\u7387\" width=\"650\" height=\"162\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-3.png 897w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-3-300x74.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u500b\u5225\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d<\/strong><\/h4>\n<p>\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u4e00\u90e8\u306b\u8cb8\u5012\u7b49\u306b\u3088\u308b\u640d\u5931\u304c\u898b\u8fbc\u307e\u308c\u308b\u91d1\u92ad\u50b5\u6a29\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306f\u3001\u6b21\u306e\uff08\uff11\uff09\u304b\u3089\uff08\uff14\uff09\u306e\u533a\u5206\u306b\u5fdc\u3058\u3001\u5404\u3005\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u50b5\u52d9\u8005\u6bce\u306b\u3001\u7e70\u5165\u9650\u5ea6\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u6cd5\u6cd552\u2460\u3001\u6cd5\u4ee496\u2460\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55511\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-4.png\" alt=\"(1)\t\u300a\u9577\u671f\u68da\u4e0a\u50b5\u6a29\u300b 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\u5916\u56fd\u306e\u653f\u5e9c\u3001\u4e2d\u592e\u9280\u884c\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u306e\u3046\u3061\u3001\u305d\u306e\u7d4c\u6e08\u7684\u4fa1\u5024\u304c\u8457\u3057\u304f\u6e1b\u5c11\u3057\u3001\u304b\u3064\u3001\u305d\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u92ad\u50b5\u6a29\t\" width=\"650\" height=\"386\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-4.png 1004w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-4-300x178.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p><strong style=\"font-size: 1em;\">\u3010\u8a2d\u554f\u306e\u5834\u5408\u3011<\/strong><\/p>\n<p>A\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u3001\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u4e8b\u696d\u597d\u8ee2\u306e\u898b\u901a\u3057\u304c\u7acb\u3063\u3066\u304a\u3089\u305a\u3001\u91d1\u92ad\u50b5\u6a29\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u5b9f\u8cea\u57fa\u6e96\u306b\u3088\u308b\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5bfe\u8c61\u91d1\u92ad\u50b5\u6a29\u306e\u984d\u304b\u3089\u3001A\u793e\u306e\u4ee3\u8868\u8005\u306b\u3088\u308b\u50b5\u52d9\u4fdd\u8a3c\u306b\u3088\u308b\u56de\u53ce\u53ef\u80fd\u984d\u3092\u9664\u3044\u305f\u91d1\u984d\u304c\u7e70\u5165\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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><strong>\u3010A\u793e\u3011<\/strong><br \/>\n4,000,000\u5186\uff0d2,000,000\u5186\uff1d2,000,000\u5186<\/p>\n<\/div>\n<p>\u307e\u305f\u3001B\u793e\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306f\u3001\u5f53\u4e8b\u696d\u5e74\u5ea6\u4e2d\u306b\u304a\u3044\u3066\u6c11\u4e8b\u518d\u751f\u6cd5\u306e\u7533\u7acb\u624b\u7d9a\u3092\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5f62\u5f0f\u57fa\u6e96\u306b\u3088\u308b\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u91d1\u984d\u3084\u62c5\u4fdd\u6a29\u306e\u5b9f\u884c\u306b\u3088\u308a\u53d6\u7acb\u3066\u7b49\u306e\u898b\u8fbc\u307f\u306e\u3042\u308b\u91d1\u984d\u3082\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u5bfe\u8c61\u91d1\u92ad\u50b5\u6a29\u306e50\uff05\u76f8\u5f53\u984d\u304c\u7e70\u5165\u9650\u5ea6\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\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><strong>\u3010B\u793e\u3011<\/strong><br \/>\n5,000,000\u5186\u00d750\uff05\uff1d2,500,000\u5186<\/p>\n<\/div>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u304b\u304b\u308b\u7e70\u5165\u9650\u5ea6\u984d\u306f\u30012,000,000\u5186\uff0b2,500,000\u5186\uff1d4,500,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u4e00\u62ec\u8a55\u4fa1\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d<\/strong><\/h4>\n<p><span style=\"color: #b22222;\"><strong>\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29<\/strong><\/span>\u3068\u306f\u3001\u58f2\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1\u7b49\u306e\u91d1\u92ad\u50b5\u6a29\u3067\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3092\u9664\u3044\u305f\u3082\u306e\u3092\u3044\u3044\u307e\u3059\uff08\u6cd5\u6cd552\u2461\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/11\/11_02_03.htm\" target=\"_blank\">\u6cd5\u57fa\u901a11-2-16\uff5e18<\/a>\uff09\u3002<\/p>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306b\u6574\u7406\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55512\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-5.png\" alt=\"\u58f2\u639b\u91d1\u3001\u8cb8\u4ed8\u91d1 \u672a\u53ce\u306e\u8b72\u6e21\u4ee3\u91d1\u3001\u672a\u53ce\u624b\u6570\u6599\u3001\u672a\u53ce\u5730\u4ee3\u5bb6\u8cc3\u7b49\u3067\u3001\u76ca\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u305f\u3082\u306e \u4fdd\u8a3c\u50b5\u52d9\u3092\u5c65\u884c\u3057\u305f\u5834\u5408\u306e\u6c42\u511f\u6a29 \u305d\u306e\u6709\u3059\u308b\u50b5\u6a29\u306b\u3064\u3044\u3066\u53d6\u5f97\u3057\u305f\u53d7\u53d6\u624b\u5f62 \u9810\u8caf\u91d1\u53ca\u3073\u305d\u306e\u672a\u53ce\u5229\u5b50\u3001\u672a\u53ce\u914d\u5f53\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u50b5\u6a29 \u4fdd\u8a3c\u91d1\u3001\u6577\u91d1\u3001\u9810\u3051\u91d1\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u50b5\u6a29 \u624b\u4ed8\u91d1\u3001\u524d\u6e21\u91d1\u7b49\u306e\u8cc7\u7523\u306e\u53d6\u5f97\u306e\u5bfe\u4fa1\u306b\u5145\u3066\u308b\u3082\u306e\u3068\u3057\u3066\u652f\u51fa\u3057\u305f\u91d1\u984d \u524d\u6255\u7d66\u6599\u3001\u6982\u7b97\u6255\u65c5\u8cbb\u7b49\u306e\u3088\u3046\u306b\u5c06\u6765\u7cbe\u7b97\u3055\u308c\u308b\u8cbb\u7528\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u4e00\u6642\u7684\u306b\u4eee\u6255\u3044\u3057\u305f\u91d1\u984d \u4ed5\u5165\u5272\u623b\u3057\u306e\u672a\u53ce\u91d1\" width=\"450\" height=\"433\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-5.png 651w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-5-300x288.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p><strong>\u3010\u8a2d\u554f\u306e\u5834\u5408\u3011<\/strong><\/p>\n<p>\u8cb8\u4ed8\u91d1\u3068\u3057\u306650\u4e07\u5186\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u524d\u6255\u7d66\u6599\u3067\u3042\u308a\u3001\u5c06\u6765\u7cbe\u7b97\u3055\u308c\u308b\u8cbb\u7528\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u4e00\u6642\u7684\u306b\u4eee\u6255\u3044\u3057\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u91d1\u92ad\u50b5\u6a29\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u5b9f\u7e3e\u7e70\u5165\u7387\u306b\u3088\u308b\u7e70\u5165\u308c<\/strong><\/h4>\n<p>\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u4fc2\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d\u306f\u3001\u8cb8\u5012\u5b9f\u7e3e\u7387\u306b\u3088\u308a\u7b97\u5b9a\u3057\u307e\u3059\uff08\u6cd5\u4ee496\u2465\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55513\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-6.png\" alt=\"\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u304b\u304b\u308b\u7e70\u5165\u9650\u5ea6\u984d \u4e8b\u696d\u5e74\u5ea6\u672b\u306e\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d \u8cb8\u5012\u5b9f\u7e3e\u7387\" width=\"450\" height=\"64\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-6.png 580w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-6-300x42.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/p>\n<p>\u307e\u305f\u3001\u8cb8\u5012\u5b9f\u7e3e\u7387\u306f\u3001\u904e\u53bb\uff13\u5e74\u9593\u306e\u8cb8\u5012\u640d\u5931\u306e\u984d\u306b\u57fa\u3065\u304d\u3001\u6b21\u306e\u3088\u3046\u306b\u7b97\u5b9a\u3057\u307e\u3059\uff08\u6cd5\u4ee496\u2465\uff09\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55514\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-7.png\" alt=\"\u8cb8\u5012\u5b9f\u7e3e\u7387\uff1d\u5f53\u4e8b\u696d\u5e74\u5ea6\u524d3\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u8cb8\u5012\u640d\u5931\u306e\u984d\uff0b\u500b\u5225\u8a55\u4fa1\u5206\u306e\u7e70\u5165\u984d\uff0d\u500b\u5225\u8a55\u4fa1\u5206\u306e\u623b\u5165\u984d\u00d712 \u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u5408\u8a08\u6708\u6570 \u5f53\u4e8b\u696d\u5e74\u5ea6\u524d3\u5e74\u4ee5\u5185\u306b\u958b\u59cb\u3057\u305f\u5404\u4e8b\u696d\u5e74\u5ea6\u672b\u306b\u304a\u3051\u308b \u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5e73\u5747\u984d\" width=\"650\" height=\"116\" \/><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u6cd5\u5b9a\u7e70\u5165\u7387\u306b\u3088\u308b\u7e70\u5165\u308c<\/strong><\/h4>\n<p>\u671f\u672b\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u6cd5\u4eba\u306f\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u3064\u3044\u3066\u3001\u4e3b\u305f\u308b\u4e8b\u696d\u3054\u3068\u306e\u6cd5\u5b9a\u7e70\u5165\u7387\u3068\u5b9f\u7e3e\u7e70\u5165\u7387\u306e\u9078\u629e\u9069\u7528\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\uff08\u63aa\u4ee433\u306e\uff19\u2463\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b9f\u7e3e\u7387\u306b\u3088\u308b\u7e70\u5165\u308c\u3068\u6cd5\u5b9a\u7e70\u5165\u7387\u306b\u3088\u308b\u7e70\u5165\u308c\u306f\u3001\u4e8b\u696d\u5e74\u5ea6\u6bce\u306b\u6709\u5229\u306a\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55515\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-8.png\" alt=\"\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\t\uff0d\t\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u984d\u306e\u5408\u8a08\u984d\t\t\u00d7\t\u6cd5\u5b9a\u7e70\u5165\u7387\t\uff1d\t\u4e2d\u5c0f\u6cd5\u4eba\u306e\u6cd5\u5b9a\u7e70\u5165\u7387\u306b\u3088\u308b\u7e70\u5165\u9650\u5ea6\u984d \t\t\t   \uff08\u6cd5\u4eba\u306e\u4e3b\u305f\u308b\u4e8b\u696d\u306b\u5fdc\u3058\u305f\u7387\uff09\t\t\t \u5378\u30fb\u5c0f\u58f2\u696d\t\u30fb\u30fb\u30fb\u30fb\u30fb\t\t1000\u5206\u306e10 \t\t\t \u88fd\u9020\u696d\t\u30fb\u30fb\u30fb\u30fb\u30fb\t\t1000\u5206\u306e8 \t\t\t \u91d1\u878d\u4fdd\u967a\u696d\t\u30fb\u30fb\u30fb\u30fb\u30fb\t\t1000\u5206\u306e3 \t\t\t \u5272\u8ce6\u8ca9\u58f2\u5c0f\u58f2\u696d\t\u30fb\u30fb\u30fb\u30fb\u30fb\t\t1000\u5206\u306e13 \t\t\t \u305d\u306e\u4ed6\u306e\u4e8b\u696d\t\u30fb\u30fb\u30fb\u30fb\u30fb\t\t1000\u5206\u306e6\" width=\"650\" height=\"291\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-8.png 831w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-8-300x134.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li><span style=\"font-size: 13px;\">\u4e2d\u5c0f\u6cd5\u4eba\u3068\u306f\u3001\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306e\u3046\u3061100\uff05\u5b50\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002\u307e\u305f\u3001100\uff05\u5b50\u6cd5\u4eba\u7b49\u3068\u306f\u3001\u2460\u8cc7\u672c\u91d1\u306e\u984d\u304c\uff15\u5104\u5186\u4ee5\u4e0a\u306e\u6cd5\u4eba\u7b49\uff08\u4ee5\u4e0b\u300c\u5927\u6cd5\u4eba\u300d\u3068\u3044\u3044\u307e\u3059\uff09\u306b\u3088\u308b\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u6cd5\u4eba\u3001\u2461\u5b8c\u5168\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u8907\u6570\u306e\u5927\u6cd5\u4eba\u306b\u767a\u884c\u6e08\u682a\u5f0f\u7b49\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3055\u308c\u3066\u3044\u308b\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<ul>\n<li><span style=\"font-size: 13px;\">\u5b9f\u8cea\u7684\u306b\u50b5\u6a29\u3068\u307f\u3089\u308c\u306a\u3044\u984d\u3068\u306f\u3001\u540c\u4e00\u4eba\u306b\u5bfe\u3059\u308b\u58f2\u639b\u91d1\u3068\u8cb7\u639b\u91d1\u306e\u3088\u3046\u306b\u3001\u50b5\u52d9\u8005\u304b\u3089\u53d7\u3051\u5165\u308c\u305f\u91d1\u984d\u304c\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u6709\u3059\u308b\u91d1\u92ad\u50b5\u6a29\u3068\u76f8\u6bba\u9069\u72b6\u306b\u3042\u308b\u3082\u306e\u7b49\u3092\u3044\u3044\u307e\u3059\uff08<\/span><a style=\"font-size: 13px;\" title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/02\/02_57_10.htm\" target=\"_blank\">\u63aa\u901a57\u306e9-1<\/a><span style=\"font-size: 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href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-9.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-55516\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-9.png\" alt=\"\" width=\"650\" height=\"251\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-9.png 804w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/10\/basic-tax20-9-300x116.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u304b\u304b\u308b\u7e70\u5165\u9650\u5ea6\u984d\u306f\u300110,000,000\u5186\u00d78\/1000\uff1d80,000\u5186\u3068\u306a\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 style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u6cd5\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u4ee4\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u6cd5\u57fa\u901a\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u63aa\u4ee4\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u65bd\u884c\u4ee4<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u63aa\u901a\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\uff08\u4f8b\uff09\u6cd5\u6cd552\u2460\u4e8c\u30fb\u30fb\u30fb\u6cd5\u4eba\u7a0e\u6cd5\u7b2c52\u6761\u7b2c\uff11\u9805\u7b2c\uff12\u53f7<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/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\u5f53\u4e8b\u696d\u5e74\u5ea6\uff08\u5e73\u621026\u5e74\uff13\u6708\u671f\uff09\u306b\u304a\u3051\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u5165\u9650\u5ea6\u984d\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br 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20:54:53","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55498"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=55498"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/55498\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=55498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=55498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=55498"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=55498"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=55498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}