{"id":61942,"date":"2015-01-29T10:17:44","date_gmt":"2015-01-29T01:17:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=61942"},"modified":"2016-06-29T13:18:00","modified_gmt":"2016-06-29T04:18:00","slug":"income-article-112","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-112\/","title":{"rendered":"\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\uff31\uff06\uff21\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u5e73\u621026\u5e74\u5206<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff14\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8b\uff31\uff06\uff21\u300d<\/strong><\/h4>\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<p>\u30b7\u30ea\u30fc\u30ba\u6700\u7d42\u56de\u306f\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5224\u5b9a\u3084\u4f4f\u5b85\u7a0e\u5236\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u306b\u95a2\u3057\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u308a\u3084\u3059\u3044\u4ee5\u4e0b\uff16\u3064\u4e8b\u4f8b\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u672c\u7a3f\u3067\u53d6\u308a\u4e0a\u3052\u308b\uff31\uff06\uff21\u3009<\/strong><\/p>\n<p>\u3010<a href=\"#no1\">\uff31\uff11<\/a>\u3011\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<br \/>\n\u3010<a href=\"#no2\">\uff31\uff12<\/a>\u3011\u3000\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<br \/>\n\u3010<a href=\"#no3\">\uff31\uff13<\/a>\u3011\u3000\u571f\u5730\u3068\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<br \/>\n\u3010<a href=\"#no4\">\uff31\uff14<\/a>\u3011\u3000\u5951\u7d04\u8005\u3092\u5909\u66f4\u3057\u305f\u751f\u547d\u4fdd\u967a\u91d1<br \/>\n\u3010<a href=\"#no5\">\uff31\uff15<\/a>\u3011\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u8b1d\u793c<br \/>\n\u3010<a href=\"#no6\">\uff31\uff16<\/a>\u3011\u3000\u30ac\u30f3\u8a3a\u65ad\u7d66\u4ed8\u91d1\u3068\u533b\u7642\u8cbb\u63a7\u9664<\/p>\n<\/div>\n<span id=\"no1\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff11\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u59bb\u306e\u672c\u5e74\u5206\u306e\u6240\u5f97\u304c\u6b21\u306e\u5404\u30b1\u30fc\u30b9\u306e\u5834\u5408\u3001\u592b\u306f\u59bb\u3092\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304b\uff08\u592b\u5a66\u306e\u751f\u8a08\u306f\u4e00\u3067\u3042\u308a\u3001\u59bb\u306f\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u53c8\u306f\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\uff09\u3002<\/strong><\/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:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\u3008\u59bb\u306e\u6240\u5f97\u306e\u5185\u8a33\u3009<\/strong><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff11\uff09<\/strong><\/span><br \/>\n\u7d66\u4e0e\u6240\u5f97150,000\u5186\u3001\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97500,000\u5186\u3001\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u5bfe\u8c61\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff12\uff09<\/strong><\/span><br \/>\n\u7d66\u4e0e\u6240\u5f97300,000\u5186\u3001\u4ed6\u306b\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\u3092\u901a\u3058\u3066\u884c\u3063\u305f\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u304c500,000\u5186\u3042\u308b\uff08\u5f53\u8a72\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u3044\uff09\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff13\uff09<\/strong><\/span><br \/>\n\u9577\u671f\u8b72\u6e21\u6240\u5f97\uff10\u5186\uff08\u81ea\u5b85\u306e\u58f2\u5374\u306b\u3088\u308b\u3082\u306e\u3067\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u6240\u5f97\u306e\u7279\u5225\u63a7\u9664500\u4e07\u5186\u9069\u7528\u5f8c\u306e\u91d1\u984d\u3067\u3042\u308b\u3002\uff09<\/p>\n<\/div>\n<!--more--><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong><span style=\"color: #333399;\">\uff08\u30b1\u30fc\u30b9\uff12\uff09<\/span>\u306f\u3001\u592b\u306f\u59bb\u3092\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u304c\u3001<span style=\"color: #333399;\">\uff08\u30b1\u30fc\u30b9\uff11\uff09<\/span>\u3068<span style=\"color: #333399;\">\uff08\u30b1\u30fc\u30b9\uff13\uff09<\/span>\u306b\u3064\u3044\u3066\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306f\u3001\u6b21\u306e\uff14\u3064\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u914d\u5076\u8005\u306e\u3053\u3068\u3092\u3044\u3046\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u4e09\uff09\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:#4682B4;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u751f\u8a08\u304c\u4e00\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c38\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2463<\/span>\u3000\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u53c8\u306f\u767d\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068<\/p>\n<\/div>\n<p>\u4e8b\u4f8b\u306e\u5404\u30b1\u30fc\u30b9\u306f\u3001<span style=\"color: #4682b4;\">\u2460<\/span>\u3001<span style=\"color: #4682b4;\">\u2461<\/span>\u3001<span style=\"color: #4682b4;\">\u2463<\/span>\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u3067\u3001<span style=\"color: #4682b4;\">\u2462<\/span>\u306e\u6240\u5f97\u57fa\u6e96\u306b\u3064\u3044\u3066\u306e\u5224\u5b9a\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p>\u300c\u5408\u8a08\u6240\u5f97\u91d1\u984d\u300d\u3068\u306f\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u7279\u5225\u63a7\u9664\u524d<\/span>\u306e\u571f\u5730\u5efa\u7269\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3001\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u306e\u91d1\u984d\uff08\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u3082\u306e\uff09\u3001\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u5408\u8a08\u984d\u3092\u3044\u3046\uff08\u6240\u6cd5\uff12\u2460\u4e09\u5341\u30ed\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-03\" target=\"_blank\">\u6240\u57fa\u901a\uff12\uff0d41\uff08\uff12\uff09\uff08\u6ce8\uff09<\/a>\u3001\u63aa\u6cd5\uff18\u306e\uff14\u2462\u4e00\u300131\u2462\u4e00\u300132\u2463\u300137\u306e10\u2465\u4e00\u300141\u306e14\u2461\u4e00\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u640d\u5931\uff08\u7d14\u640d\u5931\u3001\u96d1\u640d\u5931\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8cb7\u63db\u3048\u7b49\u306e\u5834\u5408\u306e\u8b72\u6e21\u640d\u5931\u3001\u7279\u5b9a\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u640d\u5931\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u3001\u7279\u5b9a\u4e2d\u5c0f\u4f1a\u793e\u304c\u767a\u884c\u3057\u305f\u682a\u5f0f\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u3001\u5148\u7269\u53d6\u5f15\u306e\u5dee\u91d1\u7b49\u6c7a\u6e08\u306b\u4fc2\u308b\u640d\u5931\uff09\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline; color: #b22222;\">\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u524d<\/span>\u306e\u91d1\u984d\u304c\u5408\u8a08\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\" wp-image-61944 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-1.png\" alt=\"\" width=\"487\" height=\"650\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-1.png 685w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-1-224x300.png 224w\" sizes=\"(max-width: 487px) 100vw, 487px\" \/><\/a><\/p>\n<p>\u307e\u305f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u306f\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u3082\u306e\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u306a\u3069\u3001\u6b21\u306e\u3088\u3046\u306a\u6240\u5f97\u306f\u542b\u307e\u308c\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/07.htm#a-03\" target=\"_blank\">\u6240\u57fa\u901a\uff12\uff0d41<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/880331\/gensen\/58\/03\/01.htm\" target=\"_blank\">\u63aa\u901a\uff13\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/880331\/gensen\/58\/08\/02.htm#a-02\" target=\"_blank\">\uff18\u306e\uff12\uff0d\uff12<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/880331\/gensen\/58\/08\/03.htm#a-01\" target=\"_blank\">\uff18\u306e\uff13\uff0d\uff11<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/020624\/sanrin\/1273\/37_11_5\/01.htm\" target=\"_blank\">37\u306e11\u306e\uff15\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<ul>\n<li>\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u6240\u5f97\uff08\u975e\u8ab2\u7a0e\u6240\u5f97\uff1a\u907a\u65cf\u5e74\u91d1\u3001\u5931\u696d\u7b49\u7d66\u4ed8\u3001\u5b9d\u304f\u3058\u306e\u5f53\u305b\u3093\u91d1\u7b49\uff09<\/li>\n<li>\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u914d\u5f53\u7b49<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\u3092\u901a\u3058\u3066\u884c\u3063\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u7b49\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u3082\u306e<\/li>\n<\/ul>\n<\/div>\n<p>\u4ee5\u4e0a\u304b\u3089\u3001\u5404\u30b1\u30fc\u30b9\u306b\u304a\u3051\u308b\u59bb\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u3001\u592b\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u5b9a\u3092\u884c\u3046\u3068\u3001\u6b21\u306e\u901a\u308a\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff11\uff09<\/strong><\/span><br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff1a150,000\uff0b500,000\uff1d650,000\u5186\uff1e380,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\">\u21d2<span style=\"color: #b22222;\">\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff12\uff09<\/strong><\/span><br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff1a300,000\u5186\u2266380,000\u5186<br \/>\n\uff08\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u6240\u5f97\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u305f\u3081\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u306a\u3044\u3002\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\">\u21d2\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\uff08\u30b1\u30fc\u30b9\uff13\uff09<\/strong><\/span><br \/>\n\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff1a5,000,000\u5186\uff1e380,000\u5186<br \/>\n\uff08\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u571f\u5730\u5efa\u7269\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u7279\u5225\u63a7\u9664\u524d\u306e\u91d1\u984d\u3068\u306a\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\">\u21d2<span style=\"color: #b22222;\">\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306b\u8a72\u5f53\u3057\u306a\u3044\u3002<\/span><\/p>\n<\/div>\n<span id=\"no2\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff12\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u63db\u3048\u3092\u884c\u3063\u305f\u3002\u65b0\u305f\u306a\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u306f\u3001\u501f\u63db\u3048\u524d\u306e\u30ed\u30fc\u30f3\u6b8b\u9ad8\u306b\u501f\u63db\u3048\u306b\u304b\u304b\u308b\u8af8\u8cbb\u7528\u5206\u3092\u4e0a\u4e57\u305b\u3057\u3066\u3044\u308b\u3002<\/strong><br \/>\n<strong> \u501f\u63db\u3048\u3057\u305f\u5e74\u4ee5\u964d\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u8a08\u7b97\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong>\u4e0b\u8a18\u7b97\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u308b\u91d1\u984d\u3092\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u3068\u3057\u3066\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3002<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61945\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-2.png\" alt=\"\u501f\u63db\u3048\u5f8c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8\u00d7\u501f\u63db\u3048\u3059\u308b\u76f4\u524d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\/\u501f\u63db\u3048\u5f8c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u5165\u6642\u306e\u91d1\u984d  \u501f\u63db\u3048\u3059\u308b\u76f4\u524d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8 \u501f\u63db\u3048\u5f8c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u501f\u5165\u6642\u306e\u91d1\u984d\" width=\"550\" height=\"45\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-2.png 837w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-2-300x24.png 300w\" sizes=\"(max-width: 550px) 100vw, 550px\" \/><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p>\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306f\u3001\u4f4f\u5b85\u306e\u65b0\u7bc9\u3084\u53d6\u5f97\u3001\u5897\u6539\u7bc9\u7b49\u306b\u8981\u3059\u308b\u8cc7\u91d1\u3068\u3057\u3066\u501f\u308a\u5165\u308c\u305f\u501f\u5165\u91d1\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3042\u308b\uff08\u63aa\u6cd541\uff09\u3002\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408\u3001\u65b0\u305f\u306a\u501f\u5165\u91d1\u306f\u4f4f\u5b85\u53d6\u5f97\u7b49\u306e\u8cc7\u91d1\u3068\u3057\u3066\u76f4\u63a5\u501f\u308a\u5165\u308c\u305f\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u501f\u63db\u3048\u5f8c\u306f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6b21\u306e<span style=\"color: #800080;\">\u2460<\/span>\u3068<span style=\"color: #800080;\">\u2461<\/span>\u306e\u8981\u4ef6\u3092\u5171\u306b\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308a\u3001\u7d99\u7d9a\u3057\u3066\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/801226\/sinkoku\/57\/41\/01.htm#a-16\" target=\"_blank\">\u63aa\u901a41\uff0d16<\/a>\uff09\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<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u65b0\u305f\u306a\u501f\u5165\u91d1\u304c\u5f53\u521d\u306e\u501f\u5165\u91d1\u7b49\u3092\u6d88\u6ec5\u3055\u305b\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3053\u3068\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u65b0\u305f\u306a\u501f\u5165\u91d1\u304c10\u5e74\u4ee5\u4e0a\u306e\u511f\u9084\u671f\u9593\u3067\u3042\u308b\u3053\u3068\u7b49\u3001\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c41\u6761\u7b2c\uff11\u9805\u7b2c\uff11\u53f7\u53c8\u306f\u7b2c\uff14\u53f7\u306b\u898f\u5b9a\u3059\u308b\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306f\u6b21\u306e\u901a\u308a\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\uff08\u8a08\u7b97\u4f8b\uff09<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\uff21\uff1a\u501f\u63db\u3048\u524d\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8<br \/>\n\uff22\uff1a\u501f\u63db\u3048\u5f8c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5f53\u521d\u501f\u5165\u984d<br \/>\n\uff23\uff1a\u501f\u63db\u3048\u5f8c\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u5e74\u672b\u6b8b\u9ad8<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u30b1\u30fc\u30b9\uff11\uff09<\/strong>\u3000<span style=\"color: #800000;\">\uff08\uff21\u2267\uff22\uff09<\/span><br \/>\n\uff21\uff1a40,095,000\u5186<br \/>\n\uff22\uff1a38,000,000\u5186<br \/>\n\uff23\uff1a37,200,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 30px;\">\u21d2\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306f\u3001\uff23\u306e37,200,000\u5186\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u30b1\u30fc\u30b9\uff12\uff09<\/strong>\u3000<span style=\"color: #800000;\">\uff08\uff21\uff1c\uff22\uff09<\/span><br \/>\n\uff21\uff1a40,095,000\u5186<br \/>\n\uff22\uff1a40,500,000\u5186<br \/>\n\uff23\uff1a39,700,000\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u21d2\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u306f\u3001\u6b21\u306e\u7b97\u5f0f\u3092\u7528\u3044\u3066\u8a08\u7b97\u3059\u308b\u3002\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u3092\u305d\u306e\u307e\u307e\u4f7f\u3048\u306a\u3044\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61946\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-3.png\" alt=\" \uff23\u00d7 A\/B \uff1d39,303,000\u5186  \uff21 \uff22\" width=\"160\" height=\"33\" \/><\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5e74\u6570\u306f\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u304b\u3089\u306e\u4e00\u5b9a\u671f\u9593\u3067\u3042\u308b\u3053\u3068\u306b\u5909\u308f\u308a\u306f\u306a\u304f\u3001\u501f\u63db\u3048\u306b\u3088\u3063\u3066\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306f\u306a\u3044\u3002<\/p>\n<p>\u307e\u305f\u3001\u501f\u63db\u3048\u3092\u3057\u305f\u501f\u5165\u91d1\u3092\u518d\u5ea6\u501f\u308a\u63db\u3048\u305f\u5834\u5408\u306b\u3082\u3001\u5148\u306b\u8ff0\u3079\u305f<span style=\"color: #800080;\">\u2460<\/span>\u3068<span style=\"color: #800080;\">\u2461<\/span>\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u5f15\u304d\u7d9a\u304d\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\uff09<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/06\/43.htm\" target=\"_blank\">\u501f\u63db\u3048\u3092\u3057\u305f\u4f4f\u5b85\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u518d\u5ea6\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408<\/a>\u300d<\/p>\n<\/div><\/div>\n<span id=\"no3\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff13\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u571f\u5730\u3068\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u571f\u5730\u306e\u6240\u6709\u8005\u304c\u7236\u3001\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u5b50\u3067\u3042\u308b\u81ea\u5b85\uff08\u7236\u3068\u5b50\u306f\u3053\u306e\u5bb6\u3067\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\uff09\u3092\u8b72\u6e21\u3057\u305f\u3002<\/strong><br \/>\n<strong> \u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u9069\u7528\u3059\u308b\u306e\u304b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong>\u5bb6\u5c4b\u306e\u6240\u6709\u8005\u3067\u3042\u308b\u5b50\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u3001\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u6b8b\u308a\u306e\u91d1\u984d\u3092\u571f\u5730\u306e\u6240\u6709\u8005\u3067\u3042\u308b\u7236\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p style=\"margin-bottom: 3px;\">\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u4e00\u5b9a\u306e\u5bb6\u5c4b\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d\u3001\u3082\u3057\u304f\u306f\u5f53\u8a72\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u6577\u5730\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u7b49\u306e\u8b72\u6e21\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u304b\u30893,000\u4e07\u5186\uff08\u63a7\u9664\u524d\u306e\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3059\u308b\uff09\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd535\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5236\u5ea6\u306e\u8981\u4ef6\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u62d9\u7a3f\u300c<a title=\"\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f4f\u5b85\u7a0e\u5236\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\uff08\u307e\u3068\u3081\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-53\/\" target=\"_blank\">\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u4f4f\u5b85\u7a0e\u5236\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\uff08\u307e\u3068\u3081\uff09\u300d<\/a>\u300d\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p>\u5bb6\u5c4b\u3068\u571f\u5730\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u307e\u305a\u5bb6\u5c4b\u306e\u6240\u6709\u8005\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u3092\u63a7\u9664\u3059\u308b\u3002\u305d\u3057\u3066\u3001\u7279\u5225\u63a7\u9664\u984d\u306b\u6b8b\u984d\u304c\u3042\u308c\u3070\u3001\u6b21\u306e<span style=\"color: #666699;\">\u2460<\/span>\u304b\u3089<span style=\"color: #666699;\">\u2462<\/span>\u306e\u3059\u3079\u3066\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u571f\u5730\u306e\u6240\u6709\u8005\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u3082\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a 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\/soti35\/01.htm#a-35-4\" target=\"_blank\">\u63aa\u901a35\uff0d\uff14<\/a>\uff09\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:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u5bb6\u5c4b\u3068\u3068\u3082\u306b\u571f\u5730\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000\u5bb6\u5c4b\u306e\u6240\u6709\u8005\u3068\u571f\u5730\u306e\u6240\u6709\u8005\u304c\u89aa\u65cf\u95a2\u4fc2\u3092\u6709\u3057\u3001\u304b\u3064\u3001\u751f\u8a08\u3092\u4e00\u306b\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u571f\u5730\u306e\u6240\u6709\u8005\u3068\u5bb6\u5c4b\u306e\u6240\u6709\u8005\u304c\u305d\u306e\u5bb6\u5c4b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u8a08\u7b97\u4f8b\u3092\u793a\u3059\u3068\u3001\u6b21\u306e\u901a\u308a\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\uff08\u8a08\u7b97\u4f8b\uff09<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u571f\u5730\u306e\u6240\u6709\u8005\uff1a\u7236<br \/>\n\u5bb6\u5c4b\u306e\u6240\u6709\u8005\uff1a\u5b50<br \/>\n\u8b72\u6e21\u4fa1\u984d\uff1a6,000\u4e07\u5186\uff08\u5185\u8a33\uff1a\u571f\u57304,000\u4e07\u5186\u3001\u5bb6\u5c4b2,000\u5186\uff09<br \/>\n\u53d6\u5f97\u8cbb\uff1a\u571f\u57303,000\u4e07\u5186\u3001\u5bb6\u5c4b1,800\u4e07\u5186<br \/>\n\uff08\u7c21\u4fbf\u5316\u306e\u305f\u3081\u3001\u8b72\u6e21\u8cbb\u7528\u306f\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25cf\u5b50\u306e\u571f\u5730\u5efa\u7269\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\uff1a<br \/>\n2,000\u4e07\u5186\uff0d1,800\u4e07\u5186\uff0d<span style=\"color: #b22222;\"><span style=\"text-decoration: underline;\">200\u4e07\u5186<\/span><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span><\/span>\uff1d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u63a7\u9664\u984d<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\u25cf\u7236\u306e\u571f\u5730\u5efa\u7269\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\uff1a<br \/>\n4,000\u4e07\u5186\uff0d3,000\u4e07\u5186\uff0d<span style=\"color: #b22222;\"><span style=\"text-decoration: underline;\">1,000\u4e07\u5186<\/span><span style=\"font-size: 12px;\">\uff08\u203b\uff09<\/span><\/span>\uff1d0\u5186<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u5b50\u306e\u8b72\u6e21\u6240\u5f97\u304b\u3089\u63a7\u9664\u3057\u305f\u7279\u5225\u63a7\u9664\u984d\u306e\u6b8b\u984d\u3092\u63a7\u9664<\/p>\n<\/div>\n<p><span id=\"no4\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff14\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5951\u7d04\u8005\u3092\u5909\u66f4\u3057\u305f\u751f\u547d\u4fdd\u967a\u91d1<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u7236\u304c\u6b7b\u4ea1\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u751f\u547d\u4fdd\u967a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u3053\u306e\u4fdd\u967a\u5951\u7d04\u306e\u5951\u7d04\u8005\u306f\u5f53\u521d\u7236\u3067\u3042\u3063\u305f\u304c\u3001\u7236\u306b\u6240\u5f97\u304c\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u3001\u9014\u4e2d\u304b\u3089\u5951\u7d04\u8005\u3092\u5b50\u306b\u5909\u66f4\u3057\u3001\u5b50\u304c\u5f15\u304d\u7d9a\u304d\u4fdd\u967a\u6599\u306e\u652f\u6255\u3092\u884c\u3063\u3066\u3044\u305f\u3002<\/strong><br \/>\n<strong> \u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306f\u3001\u5168\u984d\u304c\u5b50\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308b\u306e\u304b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong>\u5b50\u306e\u4e00\u6642\u6240\u5f97\u3068\u306a\u308b\u91d1\u984d\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\u306e\u3046\u3061\u3001\u5b50\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u5272\u5408\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306a\u308b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p>\u6b7b\u4ea1\u4fdd\u967a\u91d1\uff08\u4e00\u6642\u91d1\uff09\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3001\u6b21\u306e\u901a\u308a\u3067\u3042\u308b\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-4.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-61947 aligncenter\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-4.png\" alt=\"\u88ab\u4fdd\u967a\u8005 \u4fdd\u967a\u6599\u306e \u8ca0\u62c5\u8005 \u4fdd\u967a\u91d1\u306e \u53d7\u53d6\u4eba \u8ab2\u7a0e\u95a2\u4fc2 \u7532 \u7532 \u4e59 \u76f8\u7d9a\u7a0e\u306e \u8ab2\u7a0e\u5bfe\u8c61 \u7532 \u4e59 \u4e59 \u6240\u5f97\u7a0e\u306e \u8ab2\u7a0e\u5bfe\u8c61 (\u4e59\u306e\u4e00\u6642\u6240\u5f97) \u7532 \u4e59 \u4e19 \u8d08\u4e0e\u7a0e\u306e \u8ab2\u7a0e\u5bfe\u8c61\" width=\"450\" height=\"231\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-4.png 608w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-4-300x153.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>\u4e0a\u8868\u306e\u901a\u308a\u3001\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u4eba\u304c\u53d7\u53d6\u4eba\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306f\u4e00\u6642\u7684\u3001\u5076\u767a\u7684\u306a\u6240\u5f97\u3068\u3057\u3066\u4e00\u6642\u6240\u5f97\u3068\u306a\u308b\uff08\u6240\u6cd534\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/08.htm\" target=\"_blank\">\u6240\u57fa\u901a34\uff0d\uff11\uff08\uff14\uff09<\/a>\uff09\u3002<\/p>\n<p>\u53d7\u53d6\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u305f\u4fdd\u967a\u5951\u7d04\u306e\u5834\u5408\u306b\u306f\u3001\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u91d1\u306f\u3001\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304b\u3089\u306e\u76f8\u7d9a\u53c8\u306f\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u53c8\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u306a\u3044\uff08\u6240\u6cd5\uff19\u2460\u5341\u516d\u3001\u76f8\u6cd5\uff13\u2460\u3001\uff15\u2460\uff09\u3002<\/p>\n<p>\u8a08\u7b97\u4f8b\u3092\u793a\u3059\u3068\u3001\u6b21\u306e\u901a\u308a\u3068\u306a\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"text-align: center;\"><strong>\uff08\u8a08\u7b97\u4f8b\uff09<\/strong><\/p>\n<p style=\"padding-left: 30px;\">\u5951\u7d04\u8005\uff1a\u5b50\uff08\u4ee5\u524d\u306e\u5951\u7d04\u8005\u306f\u7236\uff09<br \/>\n\u88ab\u4fdd\u967a\u8005\uff1a\u7236<br \/>\n\u4fdd\u967a\u91d1\u306e\u53d7\u53d6\u4eba\uff1a\u5b50<br \/>\n\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u91d1\uff1a1,000\u4e07\u5186<br \/>\n\u652f\u6255\u4fdd\u967a\u6599\u7dcf\u984d\uff1a800\u4e07\u5186\uff08\u7236\u306e\u652f\u6255\u984d500\u4e07\u5186\u3001\u5b50\u306e\u652f\u6255\u984d300\u4e07\u5186\uff09<\/p>\n<p style=\"margin-bottom: 3px;\">\u3008\u5b50\u306e\u4e00\u6642\u6240\u5f97\u306e\u8a08\u7b97\u3009<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-61943\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/01\/H26kakushin4-5.png\" alt=\"\u53ce\u5165\u91d1\u984d1,000\u4e07\u5186\u00d7 300\u4e07\/800\u4e07 \uff1d375\u4e07\u5186 300\u4e07\u5186 800\u4e07\u5186\" width=\"308\" height=\"40\" \/><\/p>\n<p style=\"padding-left: 10px;\">\u5fc5\u8981\u7d4c\u8cbb\uff1a300\u4e07\u5186<br \/>\n\u4e00\u6642\u6240\u5f97\uff1a375\u4e07\u5186\uff0d300\u4e07\u5186\uff0d\u7279\u5225\u63a7\u9664\u984d50\u4e07\u5186\uff1d25\u4e07\u5186<\/p>\n<p>1,000\u5186\u304b\u3089\u5b50\u306e\u4e00\u6642\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u3068\u306a\u308b375\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f625\u4e07\u5186\uff08\u7236\u304c\u8ca0\u62c5\u3057\u305f\u4fdd\u967a\u6599\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306e\u91d1\u984d\uff09\u306f\u3001\u7236\u306e\u6b7b\u4ea1\u306b\u3088\u308a\u5b50\u304c\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<\/div>\n<span id=\"no5\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff15\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u8b1d\u793c<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u884c\u3063\u305f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u3001\u8b1d\u793c\u3068\u3057\u3066\u5730\u5143\u306e\u7279\u7523\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u3053\u306e\u7279\u7523\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3053\u3068\u306b\u3088\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u306e\u304b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong>\u7279\u7523\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u3001\u6240\u5f97\u3068\u3057\u3066\u53ce\u5165\u3059\u3079\u304d\u91d1\u984d\u306b\u306f\u3001\u91d1\u92ad\u4ee5\u5916\u306e\u7269\u53c8\u306f\u6a29\u5229\u305d\u306e\u4ed6\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u4fa1\u984d\u3082\u542b\u307e\u308c\u308b\uff08\u6240\u6cd536\u2460\u2461\uff09\u3002<\/p>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u8b1d\u793c\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u7279\u7523\u54c1\u306b\u4fc2\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u6cd5\u4ee4\u4e0a\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u3057\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u307e\u305f\u3001\u5730\u65b9\u81ea\u6cbb\u6cd5\u3067\u306f\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306f\u6cd5\u4eba\u3068\u3059\u308b\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\uff08\u5730\u65b9\u81ea\u6cbb\u6cd5\uff12\u2460\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8b1d\u793c\u3068\u3057\u3066\u7279\u7523\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u7d4c\u6e08\u7684\u5229\u76ca\u306f\u3001\u6cd5\u4eba\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\uff08\u6240\u6cd534\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/04\/08.htm\" target=\"_blank\">\u6240\u57fa\u901a34\uff0d\uff11\uff08\uff15\uff09<\/a>\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u6642\u6240\u5f97\u306f\u3001\u305d\u306e\u5e74\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u3001\u3055\u3089\u306b50\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4ed6\u306b\u4e00\u6642\u6240\u5f97\u304c\u306a\u304f\u3001\u5e74\u9593\u6570\u4e07\u5186\u306e\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u4eba\u306e\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u306a\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/02\/37.htm\" target=\"_blank\">\u300c\u3075\u308b\u3055\u3068\u5bc4\u9644\u91d1\u300d\u3092\u652f\u51fa\u3057\u305f\u8005\u304c\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u8b1d\u793c\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a>\u300d<\/p>\n<\/div><\/div>\n<span id=\"no6\">\u3000<\/span><br \/>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff16\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u30ac\u30f3\u8a3a\u65ad\u7d66\u4ed8\u91d1\u3068\u533b\u7642\u8cbb\u63a7\u9664<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#CD5C5C;\"><\/div>\n<p><strong>\u30ac\u30f3\u3068\u8a3a\u65ad\u3055\u308c\u6cbb\u7642\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u751f\u547d\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u8a3a\u65ad\u7d66\u4ed8\u91d1\u3068\u624b\u8853\u7d66\u4ed8\u91d1\u3001\u5165\u9662\u7d66\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3002\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u4e0a\u3001\u3053\u308c\u3089\u306e\u7d66\u4ed8\u91d1\u306f\u3059\u3079\u3066\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u306e\u304b\uff08\u5951\u7d04\u8005\u3001\u88ab\u4fdd\u967a\u8005\u53ca\u3073\u53d7\u53d6\u4eba\u306f\u540c\u4e00\u3067\u3042\u308b\uff09\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff21\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#6495ED;\"><\/div>\n<p><strong>\u8a3a\u65ad\u7d66\u4ed8\u91d1\u306f\u3001\u304c\u3093\u3068\u8a3a\u65ad\u3055\u308c\u305f\u3053\u3068\u3092\u57fa\u56e0\u3068\u3057\u3066\u652f\u6255\u308f\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u533b\u7642\u8cbb\u306e\u88dc\u586b\u3092\u76ee\u7684\u306b\u7d66\u4ed8\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3002\u3088\u3063\u3066\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u3002\u624b\u8853\u7d66\u4ed8\u91d1\u3068\u5165\u9662\u7d66\u4ed8\u91d1\u306f\u3001\u533b\u7642\u8cbb\u3092\u88dc\u586b\u3059\u308b\u6027\u8cea\u306e\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<h4 style=\"text-align: center;\"><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color:#FFA500;\"><\/div>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306f\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u533b\u7642\u8cbb\u3092\u88dc\u586b\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u7d66\u4ed8\u3055\u308c\u308b\u4fdd\u967a\u91d1\u3084\u640d\u5bb3\u8ce0\u511f\u91d1\u7b49\u3092\u63a7\u9664\u3057\u3066\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\uff08\u6240\u6cd573\u2460\uff09\u3002<\/p>\n<p>\u30ac\u30f3\u3067\u3042\u308b\u3068\u8a3a\u65ad\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u7d66\u4ed8\u3055\u308c\u308b\u8a3a\u65ad\u7d66\u4ed8\u91d1\u306f\u3001\u7d66\u4ed8\u76ee\u7684\u304c\u533b\u7642\u8cbb\u306e\u88dc\u586b\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73\uff0d\uff19\uff08\uff11\uff09<\/a>\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u624b\u8853\u7d66\u4ed8\u91d1\u3068\u5165\u91d1\u7d66\u4ed8\u91d1\u306f\u3001\u533b\u7642\u8cbb\u306e\u88dc\u586b\u3092\u76ee\u7684\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/16\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a73\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 30px; padding-left: 15px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u3053\u308c\u3089\u306e\u7d66\u4ed8\u91d1\u306f\u3001\u8eab\u4f53\u306e\u50b7\u5bb3\u306b\u57fa\u56e0\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\uff08\u6240\u6cd5\uff19\u2460\u5341\u4e03\u3001\u6240\u4ee430\uff09\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\u6240\u6cd5\uff1a\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u6240\u57fa\u901a\uff1a\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<br \/>\n\u63aa\u6cd5\uff1a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<br \/>\n\u63aa\u901a\uff1a\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u95a2\u4fc2\u901a\u9054<br \/>\n\u76f8\u6cd5\uff1a\u76f8\u7d9a\u7a0e\u6cd5<br \/>\n\uff08\u4f8b\uff09\u6240\u6cd5\uff12\u2460\u4e09\u5341\u30ed\u30fb\u30fb\u30fb\u6240\u5f97\u7a0e\u6cd5\uff12\u6761\uff11\u980530\u53f7\u30ed<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/p>\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>\u30b7\u30ea\u30fc\u30ba\u6700\u7d42\u56de\u306f\u3001\u6276\u990a\u89aa\u65cf\u7b49\u306e\u5224\u5b9a\u3084\u4f4f\u5b85\u7a0e\u5236\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u306b\u95a2\u3057\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u304a\u3044\u3066\u8aa4\u308a\u3084\u3059\u3044\u4ee5\u4e0b\uff16\u3064\u4e8b\u4f8b\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u53d6\u308a\u4e0a\u3052\u308b\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n\uff31\uff11\u3000\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97<br \/>\n\uff31\uff12\u3000\u501f\u63db\u3048\u3092\u3057\u305f\u5834\u5408\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<br \/>\n\uff31\uff13\u3000\u571f\u5730\u3068\u5efa\u7269\u306e\u6240\u6709\u8005\u304c\u7570\u306a\u308b\u5834\u5408\u306e\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u7279\u5225\u63a7\u9664<br \/>\n\uff31\uff14\u3000\u5951\u7d04\u8005\u3092\u5909\u66f4\u3057\u305f\u751f\u547d\u4fdd\u967a\u91d1<br \/>\n\uff31\uff15\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306b\u3088\u308a\u53d7\u3051\u53d6\u3063\u305f\u8b1d\u793c<br \/>\n\uff31\uff16\u3000\u30ac\u30f3\u8a3a\u65ad\u7d66\u4ed8\u91d1\u3068\u533b\u7642\u8cbb\u63a7\u9664<\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[190,177,167,181,290],"tags":[396,609,394,160,318,377,610,161],"backnumber":[1779],"series":[1007],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 11:43:17","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61942"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=61942"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/61942\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=61942"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=61942"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=61942"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=61942"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=61942"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}