{"id":82129,"date":"2015-11-19T10:18:20","date_gmt":"2015-11-19T01:18:20","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=82129"},"modified":"2015-11-18T21:03:43","modified_gmt":"2015-11-18T12:03:43","slug":"income-article-153","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-153\/","title":{"rendered":"\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c39\u56de\u3011\u300c\u9000\u8077\u8005\u3078\u8ffd\u52a0\u3067\u652f\u6255\u3046\u7d66\u6599\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p style=\"margin-bottom: 3px; text-align: center;\">\u3053\u3093\u306a\u3068\u304d\u3069\u3046\u3059\u308b\uff1f<\/p>\n<h4 style=\"text-align: center;\"><strong>\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5b9f\u52d9<span style=\"color: #228b22;\">\uff31<\/span>\uff06<span style=\"color: #dc143c;\">\uff21<\/span><\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c39\u56de\u3011<br \/>\n\uff08\u6700\u7d42\u56de\uff09<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9000\u8077\u8005\u3078\u8ffd\u52a0\u3067\u652f\u6255\u3046\u7d66\u6599\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b<br \/>\n\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u51e6\u7406<\/strong><strong style=\"font-size: 1em;\">\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u3000<strong>\u4e0a\u524d\u3000\u525b<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#228B22;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #228b22;\">Question<\/span><\/strong><\/h4>\n<\/div>\n<p>\u5f53\u793e\u306f\u3001\u672b\u65e5\u7de0\u3081\u7fcc\u6708\u672b\u65e5\u6255\u3044\u3067\u7d66\u6599\u8a08\u7b97\u3092\u3057\u3066\u3044\u307e\u3059\u3002\uff19\u6708\u5206\u306e\u7d66\u6599\u3092\u5e73\u621027\u5e7410\u670831\u65e5\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u5148\u65e5\u3001\u5143\u793e\u54e1\uff21\u3088\u308a\u3001\uff19\u6708\u5206\u306e\u6b8b\u696d\u4ee3\uff12\u4e07\u5186\u3092\u8ffd\u52a0\u3067\u652f\u6255\u3046\u3088\u3046\u9023\u7d61\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5143\u793e\u54e1\uff21\u306f\u3001\u5e73\u621027\u5e74\uff19\u670830\u65e5\u306b\u5f53\u793e\u3092\u9000\u8077\u3057\u3001\u5e73\u621027\u5e7411\u6708\uff11\u65e5\u3088\u308a\uff22\u793e\u306b\u793e\u54e1\u3068\u3057\u3066\u5c31\u8077\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5143\u793e\u54e1\uff21\u306e\uff19\u6708\u5206\u306e\u6b8b\u696d\u4ee3\u3092\u78ba\u8a8d\u3057\u305f\u3068\u3053\u308d\u3001\u5f53\u793e\u306e\u8a08\u7b97\u8aa4\u308a\u306b\u6c17\u3065\u3044\u305f\u305f\u3081\u300111\u670820\u65e5\u306b\u652f\u6255\u3046\u3053\u3068\u306b\u3057\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u5143\u793e\u54e1\uff21\u306f\u3001\u6628\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306e\u969b\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u5f53\u793e\u3078\u63d0\u51fa\u3057\u3066\u304a\u308a\u3001\u6bce\u6708\u306e\u7d66\u6599\u304b\u3089\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7532\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u8005\u3078\u8ffd\u52a0\u3067\u652f\u6255\u3046\u7d66\u6599\u304b\u3089\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7532\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3088\u3044\u304b\u3054\u6559\u793a\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FAF0E6;color:#000000;border-color:#DC143C;\">\n\t\t<p><strong><\/strong><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #dc143c;\"><strong>Answer<\/strong><\/span><\/h4>\n<\/div>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u8005\u304c\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306f\u3001\u9000\u8077\u306b\u3088\u308a\u305d\u306e\u52b9\u529b\u3092\u5931\u3046\u3002\u305f\u3060\u3057\u3001\u9000\u8077\u5f8c\u305d\u306e\u5e74\u4e2d\u306b\u9000\u8077\u8005\u306b\u7d66\u6599\u7b49\u306e\u8ffd\u52a0\u6255\u3044\u3092\u3059\u308b\u5834\u5408\u306b\u3001\u9000\u8077\u8005\u304c\u4ed6\u306e\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u3092\u7d4c\u7531\u3057\u3066\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u304c\u9000\u8077\u5f8c\u3082\u5f15\u304d\u7d9a\u304d\u52b9\u529b\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3092\u3057\u3066\u3082\u5dee\u3057\u652f\u3048\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\/33\/01.htm#a-02\" target=\"_blank\">\u6240\u57fa\u901a194\u30fb195\uff0d6<\/a> \uff09\u3002<\/p>\n<p>\u4eca\u56de\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u306f\u3001\u5143\u793e\u54e1\uff21\u304c\u5f53\u793e\u306b\u63d0\u51fa\u3057\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306f\u3001\u9000\u8077\u65e5\u306e\uff19\u670830\u65e5\u3067\u305d\u306e\u52b9\u529b\u3092\u5931\u3063\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u5143\u793e\u54e1\uff21\u306f\u300111\u6708\uff11\u65e5\u3088\u308a\uff22\u793e\u306b\u793e\u54e1\u3068\u3057\u3066\u5c31\u8077\u3057\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u7d66\u6599\u3092\u8ffd\u52a0\u3067\u652f\u6255\u304611\u670820\u65e5\u6642\u70b9\u306b\u304a\u3044\u3066\u306f\u3001\u65e2\u306b\uff22\u793e\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u3082\u306e\u3068\u63a8\u6e2c\u3055\u308c\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u5f53\u793e\u306f\u300111\u670820\u65e5\u306b\u8ffd\u52a0\u3067\u652f\u6255\u3046\u7d66\u6599\u304b\u3089\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u7532\u6b04\u3067\u306f\u306a\u304f\u3001\u4e59\u6b04\u3067\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3002<\/p>\n<div class=\"box_info box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#000000;\">\n\t\t<p><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=\"https:\/\/www.nta.go.jp\/taxanswer\/gensen\/2739.htm\" target=\"_blank\">\u9000\u8077\u5f8c\u306b\u652f\u7d66\u3055\u308c\u308b\u7d66\u4e0e\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a>\u300d\uff08\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.2739\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\"><span style=\"text-align: right;\">\uff08\u9023\u8f09\u4e86\uff09<\/span><\/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>Q\u3000\u5f53\u793e\u306f\u3001\u672b\u65e5\u7de0\u3081\u7fcc\u6708\u672b\u65e5\u6255\u3044\u3067\u7d66\u6599\u8a08\u7b97\u3092\u3057\u3066\u3044\u307e\u3059\u3002\uff19\u6708\u5206\u306e\u7d66\u6599\u3092\u5e73\u621027\u5e7410\u670831\u65e5\u306b\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u5148\u65e5\u3001\u5143\u793e\u54e1\uff21\u3088\u308a\u3001\uff19\u6708\u5206\u306e\u6b8b\u696d\u4ee3\uff12\u4e07\u5186\u3092\u8ffd\u52a0\u3067\u652f\u6255\u3046\u3088\u3046\u9023\u7d61\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u5143\u793e\u54e1\uff21\u306f\u3001\u5e73\u621027\u5e74\uff19\u670830\u65e5\u306b\u5f53\u793e\u3092\u9000\u8077\u3057\u3001\u5e73\u621027\u5e7411\u6708\uff11\u65e5\u3088\u308a\uff22\u793e\u306b\u793e\u54e1\u3068\u3057\u3066\u5c31\u8077\u3057\u3066\u3044\u307e\u3059\u3002<br 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