{"id":60290,"date":"2015-01-07T19:27:52","date_gmt":"2015-01-07T10:27:52","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=60290"},"modified":"2015-01-08T21:07:26","modified_gmt":"2015-01-08T12:07:26","slug":"income-report-31","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-31\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u3001\uff16\u3064\u306e\u4f4f\u5b85\u7a0e\u5236\u7279\u4f8b\u304c\u9069\u7528\u671f\u9650\uff11\u5e74\uff16\u30f6\u6708\u5ef6\u9577\uff5e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u5e73\u621031\u5e74\uff16\u670830\u307e\u3067\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\u3001\uff16\u3064\u306e\u4f4f\u5b85\u7a0e\u5236\u7279\u4f8b\u304c\u9069\u7528\u671f\u9650\uff11\u5e74\uff16\u30f6\u6708\u5ef6\u9577<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306e\u5f71\u97ff\u3092\u8003\u616e\u3057\u5e73\u621031\u5e74\uff16\u670830\u307e\u3067\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621026\u5e7412\u670830\u65e5\u3001\u4e0e\u515a\u306b\u3088\u308b\u300c<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/126806.html\" target=\"_blank\">\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u300d\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br \/>\n\u6240\u5f97\u7a0e\u306b\u95a2\u3059\u308b\u6539\u6b63\u9805\u76ee\u306f\u3001\u2460\u91d1\u878d\u30fb\u8a3c\u5238\u7a0e\u5236\u3001\u2461\u4f4f\u5b85\u30fb\u571f\u5730\u7a0e\u5236\u3001\u2462\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u7b49\u3001\u2463\u305d\u306e\u4ed6\u3001\u306b\u5927\u304d\u304f\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u3002<br 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\u4f4f\u5b85\u7a0e\u5236\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\uff09\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u306b\u3064\u3044\u3066\u2500\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u2500<\/a>\u300d\uff08\u5e73\u621025\u5e74\uff12\u670815\u65e5\u516c\u958b\uff09\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u898b\u76f4\u3057\u306e\u80cc\u666f<\/strong><\/h4>\n<p>\u4e0a\u8a18<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u7a0e\u5236\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u7b49\uff09\u306e\u62e1\u5145\u30fb\u5ef6\u9577\u306b\u3064\u3044\u3066\u2500\u5e73\u621025\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u2500\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-6\/\" target=\"_blank\">\u62d9\u7a3f<\/a>\u306e\u3068\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u5f15\u4e0a\u3052\u3092\u63a7\u3048\u305f\u5e73\u621025\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u62e1\u5145\u7b49\u3001\u4f4f\u5b85\u7a0e\u5236\u306b\u3064\u3044\u3066\u5927\u5e45\u306a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u305f\u3002<!--more--><\/p>\n<p>\u4f4f\u5b85\u306f\u3001\u53d6\u5f15\u4fa1\u984d\u304c\u9ad8\u984d\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u524d\u306e\u99c6\u3051\u8fbc\u307f\u9700\u8981\u3068\u5f15\u4e0a\u3052\u5f8c\u306e\u53cd\u52d5\u304c\u5927\u304d\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3002\u4f4f\u5b85\u7a0e\u5236\u306e\u898b\u76f4\u3057\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0a\u3052\u306b\u3088\u308b\u4f4f\u5b85\u6295\u8cc7\u3078\u306e\u5f71\u97ff\u3092\u5e73\u6e96\u5316\u53ca\u3073\u7de9\u548c\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u738710\uff05\u3078\u306e\u5f15\u4e0a\u3052\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u5f53\u521d\u306e\u5e73\u621027\u5e7410\u6708\uff11\u65e5\u304b\u3089\uff11\u5e74\uff16\u30f6\u6708\u5148\u5ef6\u3070\u3057\u3057\u3001\u5e73\u621029\u5e74\uff14\u6708\uff11\u65e5\u3068\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u306e\u7a0e\u7387\u5f15\u4e0a\u3052\u6642\u671f\u306e\u5909\u66f4\u3092\u8e0f\u307e\u3048\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u671f\u9650\u3092\uff11\u5e74\uff16\u30f6\u6708\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u898b\u76f4\u3057\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u6b21\u306b\u63b2\u3052\u308b\u4f4f\u5b85\u53d6\u5f97\u7b49\u306b\u4fc2\u308b\u63aa\u7f6e\u306e\u9069\u7528\u671f\u9650\uff08\u73fe\u884c\uff1a\u5e73\u621029\u5e7412\u670831\u65e5\uff09\u3092\uff11\u5e74\uff16\u30f6\u6708\u5ef6\u9577\u3057\u3001\u300c\u5e73\u621031\u5e74\uff16\u670830\u65e5\u300d\u307e\u3067\u3068\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\u3002<\/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:#800080;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u3008\u9069\u7528\u671f\u9650\u306e\u5ef6\u9577\u304c\u793a\u3055\u308c\u305f\u5236\u5ea6\u3009<\/strong><\/span><\/h4>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u65e2\u5b58\u4f4f\u5b85\u306e\u8010\u9707\u6539\u4fee\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff12\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2463<\/span>\u3000\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff13\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2464<\/span>\u3000\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u7b49\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\u306e19\u306e\uff14\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2465<\/span>\u3000\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u9707\u707d\u7279\u4f8b\u6cd513\u306e\uff12\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u304a\u3051\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u3001\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u3001\u9069\u7528\u671f\u9650\u3092\uff11\u5e74\uff16\u30f6\u6708\u5ef6\u9577\u3057\u3001\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067\u3068\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u9707\u707d\u7279\u4f8b\u6cd5\u30fb\u30fb\u30fb\u6771\u65e5\u672c\u5927\u9707\u707d\u306e\u88ab\u707d\u8005\u7b49\u306b\u4fc2\u308b\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u5f8b\u306e\u81e8\u6642\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<strong>\u3010\u53c2\u8003\u56f3\u3011<\/strong>\uff082015\/1\/8\u8ffd\u8a18\uff09<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-60446\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/sokuho-zaimu4.png\" alt=\"\" width=\"650\" height=\"495\" \/><br \/>\n<span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20141230c.pdf#page=11\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/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 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