{"id":73802,"date":"2015-07-22T09:57:54","date_gmt":"2015-07-22T00:57:54","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=73802"},"modified":"2015-10-19T14:04:53","modified_gmt":"2015-10-19T05:04:53","slug":"income-report-37","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-37\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u975e\u5c45\u4f4f\u8005\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u53d6\u6271\u3044\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b\uff5e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u304c\u516c\u8868\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>\u975e\u5c45\u4f4f\u8005\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u306a<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u53d6\u6271\u3044\u8a73\u7d30\u304c\u660e\u3089\u304b\u306b<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u304c\u516c\u8868\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<p>\u5e73\u621028\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5e73\u621029\u5e74\u5ea6\u5206\u4ee5\u5f8c\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u89aa\u65cf\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u304d\u306b\u306f\u3001<span style=\"color: #333399;\">\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d<span style=\"color: #800000;\">\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d<\/span><\/span>\u3092\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u7b49\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621027\u5e74\u6cd5\u5f8b\u7b2c\uff19\u53f7\uff09\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u3053\u306e\u307b\u3069\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u3001<span style=\"color: #333399;\">\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d<\/span><span style=\"color: #800000;\">\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d<\/span>\u306e\u7bc4\u56f2\u3084\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\uff62<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/index.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\uff63\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001<span style=\"color: #333399;\">\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d<\/span><span style=\"color: #800000;\">\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d<\/span>\u306e\u6dfb\u4ed8\u7fa9\u52d9\u5316\u306b\u95a2\u3059\u308b\u6539\u6b63\u6982\u8981\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u975e\u5c45\u4f4f\u8005\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306e\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u30fb\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u6dfb\u4ed8\u3092\u7fa9\u52d9\u5316\uff5e\u4f1a\u8a08\u691c\u67fb\u9662\u306e\u6307\u6458\u53d7\u3051\u5e73\u621028\u5e74\u5206\u6240\u5f97\u7a0e\u304b\u3089\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/income-report-33\/\" target=\"_blank\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u975e\u5c45\u4f4f\u8005\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u5834\u5408\u306e\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u30fb\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u6dfb\u4ed8\u3092\u7fa9\u52d9\u5316\uff5e\u4f1a\u8a08\u691c\u67fb\u9662\u306e\u6307\u6458\u53d7\u3051\u5e73\u621028\u5e74\u5206\u6240\u5f97\u7a0e\u304b\u3089\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff09\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #333399;\"><strong>\uff08\uff11\uff09\u3000\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066<\/strong><\/span><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\">\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d<\/span>\u3068\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u3067\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u304c\u7d0d\u7a0e\u8005\u306e\u89aa\u65cf\u3067\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3092\u3044\u3046\uff08\u6240\u4ee4262\u2461\u4e00\u3001\u6240\u898f47\u306e\uff12\u2463\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u300c\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u300d\u3068\u306f\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u89aa\u65cf\u306e\u3046\u3061\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u53ca\u3073\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u4fc2\u308b\u914d\u5076\u8005\u3001\u63a7\u9664\u5bfe\u8c61\u6276\u990a\u89aa\u65cf\u3001\u969c\u5bb3\u8005\u63a7\u9664\u306b\u4fc2\u308b\u969c\u5bb3\u8005\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3092\u3044\u3046\u3002<\/span><\/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\u6238\u7c4d\u306e\u9644\u8868\u306e\u5199\u3057\u305d\u306e\u4ed6\u306e\u56fd\u53c8\u306f\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e\u53ca\u3073\u305d\u306e\u89aa\u65cf\u306e\u65c5\u5238\u306e\u5199\u3057<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u5916\u56fd\u653f\u5e9c\u53c8\u306f\u5916\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3057\u305f\u66f8\u985e\uff08\u305d\u306e\u89aa\u65cf\u306e\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3001\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u306e\u8a18\u8f09\u304c\u3042\u308b\u3082\u306e\u306b\u9650\u308b\uff09<\/p>\n<\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800080;\">\u2461<\/span>\u3044\u305a\u308c\u304b\u306e\u66f8\u985e\u3067\u306f\u306a\u304f\u3001<span style=\"color: #800080;\">\u2460<\/span>\u53c8\u306f<span style=\"color: #800080;\">\u2461<\/span>\u306b\u8a72\u5f53\u3059\u308b\uff12\u4ee5\u4e0a\u306e\u66f8\u985e\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u8005\u306e\u89aa\u65cf\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u8a3c\u660e\u3055\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\uff12\u4ee5\u4e0a\u306e\u66f8\u985e\u3082\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/pdf\/01.pdf#page=10\" target=\"_blank\">\u6539\u6b63\u6240\u57fa\u901a\uff08\u65b0\u8a2d\uff09120\uff0d\uff17<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000<span style=\"color: #800080;\">\u2461<\/span>\u306b\u8a72\u5f53\u3059\u308b\u66f8\u985e\uff12\u4ee5\u4e0a\u3067\u8a3c\u660e\u3067\u304d\u308b\u5834\u5408\u306b\u3082\u3001\u5f53\u8a72\uff12\u4ee5\u4e0a\u306e\u66f8\u985e\u306f\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u306b\u8a72\u5f53\u3059\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #800000;\"><strong>\uff08\uff12\uff09\u3000\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u3064\u3044\u3066<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2460\u3000\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p><span style=\"color: #800000;\">\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d<\/span>\u306f\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u751f\u6d3b\u8cbb\u53c8\u306f\u6559\u80b2\u8cbb\uff08\u4ee5\u4e0b\u3001\u751f\u6d3b\u8cbb\u7b49\u3068\u3044\u3046\uff09\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u652f\u6255\u3044\u3092\u3001\u5fc5\u8981\u306e\u90fd\u5ea6\u3001\u5404\u4eba\u306b\u884c\u3063\u305f\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u3082\u306e\u3067\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\uff08\u6240\u898f47\u306e\uff12\u2464\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u3042\u308b\uff11\u4eba\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u3001\u4ed6\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u5206\u306e\u751f\u6d3b\u8cbb\u7b49\u3082\u542b\u3081\u3066\u652f\u6255\u3044\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u652f\u6255\u3044\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306f\u3001\u4ed6\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/pdf\/01.pdf#page=11\" target=\"_blank\">\u6539\u6b63\u6240\u57fa\u901a\uff08\u65b0\u8a2d\uff09120\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p><strong>\u3008\u4f8b\u3009<\/strong><br \/>\n<a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/sokuho-H27shokitsu1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-73803\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/07\/sokuho-H27shokitsu1-1.png\" alt=\" \u9001\u91d1\u306e\u76f8\u624b\t\u8ab0\u306e\u751f\u6d3b\u8cbb\u7b49\u306b \u8a72\u5f53\u3059\u308b\u304b\t\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u53d6\u6271\u3044 \u56fd\u5916\u5c45\u4f4f\u89aa\u65cf(\u59bb)\t\u59bb\t\u59bb\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3068\u306a\u308b\u3002 \t\u59bb\u3068\u4ed6\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf(\u5b50)\t\u59bb\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3068\u306a\u308b\u304c\u3001\u5b50\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002\" width=\"650\" height=\"150\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/sokuho-H27shokitsu1-1.png 914w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/07\/sokuho-H27shokitsu1-1-300x69.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2461\u3000\u751f\u6d3b\u8cbb\u7b49\u3092\uff11\u5e74\u306b\uff13\u56de\u4ee5\u4e0a\u9001\u91d1\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u540c\u4e00\u306e\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306b\u5bfe\u3057\u3001\u751f\u6d3b\u8cbb\u7b49\u306e\u652f\u6255\u3044\u3092\u5e74\u306b\uff13\u56de\u4ee5\u4e0a\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u3059\u3079\u3066\u306e\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308b\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u660e\u7d30\u66f8<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3092\u63d0\u51fa\u3057\u3001\u305d\u306e\u5e74\u306e\u6700\u521d\u3068\u6700\u5f8c\u306e\u652f\u6255\u3044\u306b\u4fc2\u308b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u3092\u63d0\u51fa\u53c8\u306f\u63d0\u793a\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u3068\u3055\u308c\u305f\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/pdf\/01.pdf#page=11\" target=\"_blank\">\u6539\u6b63\u6240\u57fa\u901a\uff08\u65b0\u8a2d\uff09120\uff0d\uff19<\/a>\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u660e\u7d30\u66f8\u306b\u306f\u3001\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3059\u308b\u3002<br \/>\n\u2460\u3000\u7d0d\u7a0e\u8005\u306e\u6c0f\u540d\u53ca\u3073\u4f4f\u6240<br \/>\n\u2461\u3000\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u6c0f\u540d<br \/>\n\u2462\u3000\u652f\u6255\u65e5\uff08\u9001\u91d1\u65e5\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u65e5\uff09<br \/>\n\u2463\u3000\u652f\u6255\u65b9\u6cd5\uff08\u4f8b\uff1a\u56fd\u5916\u9001\u91d1\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\uff09<br \/>\n\u2464\u3000\u652f\u6255\u984d<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u304c\u9045\u308c\u3066\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u304c\u6240\u5b9a\u306e\u671f\u65e5\u5f8c\u306b\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63d0\u51fa\u5f8c\u6700\u521d\u306b\u652f\u6255\u3046\u7d66\u4e0e\u304b\u3089\u3001\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3092\u53cd\u6620\u3057\u305f\u3068\u3053\u308d\u306b\u3088\u308a\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/pdf\/01.pdf#page=16\" target=\"_blank\">\u6539\u6b63\u6240\u57fa\u901a194\u30fb195\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff14\uff09\u3000\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u5834\u5408<\/strong><\/h4>\n<p>\u5e74\u672b\u8abf\u6574\u5f8c\u3001\u305d\u306e\u5e74\u5206\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4f5c\u6210\u3055\u308c\u308b\u3068\u304d\u307e\u3067\u306b\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u304c\u63d0\u51fa\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/32\/01.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054190\uff0d\uff15<\/a>\u306b\u793a\u3055\u308c\u3066\u3044\u308b\u300c\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u6240\u5f97\u63a7\u9664\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u518d\u8abf\u6574\u300d\u306b\u6e96\u3058\u305f\u518d\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/kaisei\/150630\/pdf\/01.pdf#page=15\" target=\"_blank\">\u6539\u6b63\u6240\u57fa\u901a\uff08\u65b0\u8a2d\uff09190\uff0d\uff17<\/a>\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\u57fa\u901a\uff1a\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n  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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>\u5e73\u621028\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5e73\u621029\u5e74\u5ea6\u5206\u4ee5\u5f8c\u306e\u500b\u4eba\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3001\u56fd\u5916\u306b\u5c45\u4f4f\u3059\u308b\u89aa\u65cf\u3092\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u3092\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u7b49\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u308b\u3002<br \/>\n\u6240\u5f97\u7a0e\u6cd5\u7b49\u306e\u4e00\u90e8\u3092\u6539\u6b63\u3059\u308b\u6cd5\u5f8b\uff08\u5e73\u621027\u5e74\u6cd5\u5f8b\u7b2c\uff19\u53f7\uff09\u7b49\u306e\u65bd\u884c\u306b\u4f34\u3044\u3001\u3053\u306e\u307b\u3069\u6240\u5f97\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u304c\u6539\u6b63\u3055\u308c\u3001\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u7bc4\u56f2\u3084\u53d6\u6271\u3044\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/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":[370,189,177,167,179,289],"tags":[344,568,431],"backnumber":[1803],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-29 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