{"id":57805,"date":"2014-12-04T10:19:49","date_gmt":"2014-12-04T01:19:49","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=57805"},"modified":"2025-09-24T10:56:04","modified_gmt":"2025-09-24T01:56:04","slug":"income-article-103","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-103\/","title":{"rendered":"\u3010\u65bd\u884c\u524d\u306b\u518d\u30c1\u30a7\u30c3\u30af\u3011\u76f8\u7d9a\u8ca1\u7523\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u898b\u76f4\u3057\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u306e\u78ba\u8a8d\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"margin-bottom: 3px; text-align: center;\"><strong><span style=\"color: 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style=\"margin-left: 15px; text-indent: 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style=\"padding-left: 30px;\"><strong>\u8b72\u6e21\u6240\u5f97\u91d1\u984d\uff1d\u8b72\u6e21\u53ce\u5165\u91d1\u984d\uff0d\uff08\uff08\u53d6\u5f97\u8cbb\uff0b<span style=\"text-decoration: underline;\">\u53d6\u5f97\u8cbb\u52a0\u7b97\u984d<\/span>\uff09\uff0b\u8b72\u6e21\u8cbb\u7528\u7b49\uff09<\/strong><\/p>\n<p>\u3053\u306e\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3055\u308c\u308b\u76f8\u7d9a\u7a0e\u984d\u306f\u3001\u300c\u571f\u5730\u7b49\u306e\u5834\u5408\u300d\u3068\u300c\u571f\u5730\u7b49\u4ee5\u5916\u306e\u5834\u5408\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\uff08\u63aa\u4ee425\u306e16\u2461\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2460\u3000\u8b72\u6e21\u8cc7\u7523\u304c<span style=\"text-decoration: underline;\">\u571f\u5730\u7b49<\/span>\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"padding-left: 15px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-57809\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-1.png\" alt=\"\" width=\"520\" height=\"87\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-1.png 683w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-1-300x50.png 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\u2461\u3000\u8b72\u6e21\u8cc7\u7523\u304c<span style=\"text-decoration: underline;\">\u571f\u5730\u7b49\u4ee5\u5916<\/span>\u306e\u5834\u5408<\/strong><\/p>\n<p style=\"padding-left: 15px;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-57811\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-2.png\" alt=\"\" width=\"520\" height=\"91\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-2.png 658w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2014\/11\/joutoshotoku1-2-300x52.png 300w\" sizes=\"(max-width: 520px) 100vw, 520px\" \/><\/p>\n<h4><strong>\uff08\uff12\uff09\u3000\u6539\u6b63\u5f8c<\/strong><\/h4>\n<p>\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u308b\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u53d6\u5f97\u8cbb\u306b\u52a0\u7b97\u3059\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u8005\u304c\u76f8\u7d9a\u3057\u305f\u3059\u3079\u3066\u306e\u571f\u5730\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u76f8\u5f53\u984d\u304b\u3089\u3001\u305d\u306e\u8b72\u6e21\u3057\u305f\u571f\u5730\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u76f8\u5f53\u984d\u3068\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u57fa\u672c\u7684\u306b\u306f\u3001\u6539\u6b63\u524d\u306e\u300c\u571f\u5730\u7b49\u4ee5\u5916\u306e\u5834\u5408\u300d\u306e\u8a08\u7b97\u5f0f\u3068\u540c\u69d8\u306b\u306a\u308b\uff08\u63aa\u6cd539\u2460\uff09\u3002<\/p>\n<h4><strong>\uff08\uff13\uff09\u3000\u9069\u7528\u6642\u671f<\/strong><\/h4>\n<p><span style=\"text-decoration: underline;\">\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49<\/span>\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u9069\u7528\u3068\u306a\u308b\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5e73\u621026\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u3092\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8b72\u6e21\u3057\u3066\u3082\u3001\u6539\u6b63\u524d\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/710826\/sanrin\/sanjyou\/soti39\/02.htm#a-39-15\" target=\"_blank\" 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