{"id":84946,"date":"2016-03-10T10:16:33","date_gmt":"2016-03-10T01:16:33","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=84946"},"modified":"2016-03-09T15:45:38","modified_gmt":"2016-03-09T06:45:38","slug":"income-article-166","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-166\/","title":{"rendered":"\u3055\u3063\u3068\u8aad\u3081\u308b\uff01\u3000\u5b9f\u52d9\u5fc5\u9808\u306e\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d\u3000\u3010\u7b2c\uff19\u56de\u3011\u300c\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u4e8c\u91cd\u8ab2\u7a0e\u4e8b\u4ef6\u300d\uff5e\u6700\u5224\u5e73\u621022\u5e74\uff17\u6708\uff16\u65e5\uff08\u6c11\u96c664\u5dfb\uff15\u53f71277\u9801\uff09\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3055\u3063\u3068\u8aad\u3081\u308b\uff01<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u5b9f\u52d9\u5fc5\u9808\u306e<\/strong><\/h4>\n<h2 style=\"text-align: center;\"><strong>\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d<\/strong><\/h2>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff19\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u4e8c\u91cd\u8ab2\u7a0e\u4e8b\u4ef6\u300d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u6700\u5224\u5e73\u621022\u5e74\uff17\u6708\uff16\u65e5\uff08\u6c11\u96c664\u5dfb\uff15\u53f71277\u9801\uff09\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u5f01\u8b77\u58eb\u3000<strong>\u83ca\u7530\u3000\u96c5\u88d5<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u672c\u9023\u8f09\u306e\u8da3\u65e8\uff0d<\/strong><\/h4>\n<p>\u672c\u9023\u8f09\u306f\u3001\u7a0e\u52d9\u5206\u91ce\u306e\u91cd\u8981\u5224\u4f8b\u306e\u8981\u65e8\u3092\u3001\u3067\u304d\u308b\u3060\u3051\u7c21\u5358\u306a\u5f62\u3067\u3054\u7d39\u4ecb\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002<\/p>\n<p>\u7a0e\u52d9\u4e89\u8a1f\u306f\u3001\u8acb\u6c42\u5185\u5bb9\u3084\u4e3b\u5f35\u7acb\u8a3c\u7b49\u304c\u7d30\u304b\u304f\u7169\u96d1\u3068\u306a\u308a\u3084\u3059\u3044\u985e\u578b\u306e\u4e89\u8a1f\u3067\u3042\u308a\u3001\u4e8b\u4ef6\u306e\u6b63\u78ba\u306a\u7406\u89e3\u306e\u305f\u3081\u306b\u306f\u3001\u51e6\u5206\u7d4c\u904e\u306e\u628a\u63e1\u3084\u5224\u6c7a\u6587\u306e\u5341\u5206\u306a\u8aad\u307f\u8fbc\u307f\u7b49\u304c\u5fc5\u8981\u3068\u306a\u3063\u3066\u304f\u308b\u304c\u3001\u82e5\u624b\u7a0e\u7406\u58eb\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u591a\u5fd9\u306a\u8aad\u8005\u8af8\u6c0f\u304c\u3001\u65e5\u5e38\u696d\u52d9\u3092\u3053\u306a\u3057\u3064\u3064\u5224\u4f8b\u7814\u7a76\u306e\u6642\u9593\u3092\u78ba\u4fdd\u3059\u308b\u3053\u3068\u306f\u3001\u5bb9\u6613\u306a\u3053\u3068\u3067\u306f\u306a\u3044\u3067\u3042\u308d\u3046\u3002\u4ed6\u65b9\u3001\u3053\u308c\u304b\u3089\u7a0e\u52d9\u91cd\u8981\u5224\u4f8b\u3092\u77e5\u8b58\u3068\u3057\u3066\u84c4\u7a4d\u3057\u3066\u3044\u3053\u3046\u3068\u3059\u308b\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u8981\u70b9\u306e\u628a\u63e1\u3059\u3089\u56f0\u96e3\u306a\u4e8b\u4ef6\u3082\u6570\u591a\u3044\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u89e3\u8aac\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d5e\u308a\u3001\u6642\u306b\u306f\u5927\u80c6\u306a\u8981\u7d04\u3084\u8a00\u3044\u63db\u3048\u7b49\u3082\u884c\u3063\u3066\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306a\u8aad\u8005\u306e\u65b9\u306b\u3001\u91cd\u8981\u5224\u4f8b\u306e\u6982\u8981\u3092\u7d20\u65e9\u304f\u628a\u63e1\u3057\u3066\u3044\u305f\u3060\u3053\u3046\u3068\u8003\u3048\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u4f01\u753b\u8da3\u65e8\u304b\u3089\u3001\u672c\u9023\u8f09\u306b\u304a\u3051\u308b\u89e3\u8aac\u306f\u3001\u81ea\u305a\u3068\u5fc5\u8981\u6700\u4f4e\u9650\u306e\u3082\u306e\u3068\u306a\u308a\u3001\u57fa\u790e\u77e5\u8b58\u306e\u8aac\u660e\u3001\u5224\u4f8b\u306e\u7e4a\u7d30\u306a\u30cb\u30e5\u30a2\u30f3\u30b9\u306e\u7d39\u4ecb\u3001\u591a\u89d2\u7684\u306a\u5206\u6790\u3001\u4e3b\u8981\u306a\u4e89\u70b9\u4ee5\u5916\u306e\u5224\u65ad\u4e8b\u9805\u306e\u7d39\u4ecb\u7b49\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u3082\u591a\u304f\u306a\u308b\u3068\u601d\u308f\u308c\u308b\u304c\u3001\u3054\u5bb9\u8d66\u3092\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u3088\u308a\u6df1\u3044\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u8ad6\u672b\u306b\u304a\u3044\u3066\u4ed6\u7a3f\u3092\u3054\u7d39\u4ecb\u3059\u308b\u306e\u3067\u3001\u305d\u3061\u3089\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<\/div>\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:#666699;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #666699;\"><strong>\u25b7\u4eca\u56de\u306e\u984c\u6750<\/strong><\/span><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u4e8c\u91cd\u8ab2\u7a0e\u4e8b\u4ef6<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\u6700\u5224\u5e73\u621022\u5e74\uff17\u6708\uff16\u65e5\uff08\u6c11\u96c664\u5dfb\uff15\u53f71277\u9801\uff09<\/strong><\/h5>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u300a\u6982\u8981\u300b<\/strong><\/span><\/p>\n<p>\u4eca\u56de\u7d39\u4ecb\u3059\u308b\u5224\u4f8b\u306f\u3001\uff38\u304c\u3001\uff22\u751f\u547d\u304b\u3089\u4e00\u6642\u6255\u3044\u3067\u306a\u304f\u5e74\u91d1\u306e\u5f62\u3067\u53d7\u9818\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u306b\u3064\u304d\uff08\uff38\u306f\u3001\u4e00\u6642\u6255\u3044\u3068\u5e74\u91d1\u3068\u3092\u9078\u629e\u3067\u304d\u305f\uff09\u3001\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u3063\u3066\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u6240\u5f97\u91d1\u984d\u306b\u542b\u3081\u305a\u306b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3068\u3053\u308d\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u304c\u3001\u3053\u308c\u306f\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3068\u3044\u3046\u4e8b\u6848\u3067\u3042\u308b\u3002<\/p>\n<p>\u6700\u9ad8\u88c1\u306f\u3001\u7d50\u8ad6\u3068\u3057\u3066\u3001\uff38\u304c\u4eca\u56de\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d6\u308a\u6d88\u3057\u305f\u3002<\/p>\n<p style=\"padding-left: 30px;\"><span style=\"color: #666699;\"><strong>\u300a\u95a2\u4fc2\u56f3\u300b<\/strong><\/span><\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/jhuyo-hanrei9-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-84949\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/jhuyo-hanrei9-1.png\" alt=\"\u2460\u5e74\u91d1\u6255\u7279\u7d04\u4ed8 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u751f\u547d\u4fdd\u967a\u5951\u7d04 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u4ea1\uff21\uff08\u592b\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff22\u751f\u547d \u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff08\u5951\u7d04\u8005\u30fb\u88ab\u4fdd\u967a\u8005\uff09 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u2461\u6b7b\u4ea1 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u2462\u5e74\u91d1\u4e00\u5e74\u76ee\u5206230\u4e07\u5186 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff08\u5e74\u91d1\u7dcf\u984d2,300\u4e07\u5186\uff09  \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000  \u3000\u2463\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \uff38\uff08\u59bb\uff09\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\uff39\u7a0e\u52d9\u7f72\u9577 \u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000 \u3000\uff08\u53d7\u53d6\u4eba\uff09\u3000\u3000\u3000\u3000\u2464\u66f4\u6b63\u51e6\u5206\" width=\"488\" height=\"297\" \/><\/a><\/p>\n<\/div>\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:#CD5C5C;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd5c5c;\"><strong>\u25b7\u4e89\u70b9<\/strong><\/span><\/h4>\n<p>\uff38\u304c\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u304c\u3001\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u306b\u5f53\u305f\u308a\u3001\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\u304b\u5426\u304b\uff08\u76f8\u7d9a\u7a0e\u3068\u6240\u5f97\u7a0e\u306e\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u304b\u5426\u304b\uff09\u3002<\/p>\n<\/div>\n<!--more--><br \/>\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:#4682B4;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #4682b4;\"><strong>\u25b7\u5224\u6c7a\u8981\u65e8<\/strong><\/span><\/h4>\n<p>\u5e74\u91d1\u53d7\u7d66\u6a29\u306e\u53d6\u5f97\u306e\u6642\u306b\u304a\u3051\u308b\u6642\u4fa1\u3001\u3059\u306a\u308f\u3061\u3001\u5c06\u6765\u306b\u308f\u305f\u3063\u3066\u53d7\u3051\u53d6\u308b\u3079\u304d\u5e74\u91d1\u306e\u91d1\u984d\u3092\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u6642\u306e\u73fe\u5728\u4fa1\u5024\u306b\u5f15\u304d\u76f4\u3057\u305f\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u3068\u540c\u4e00\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u6240\u5f97\u8ab2\u7a0e\u3082\u3059\u308c\u3070\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u4ef6\u3067\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u7b2c\uff11\u56de\u76ee\u306e\u5e74\u91d1\u3067\u3042\u308a\u3001\u652f\u7d66\u984d\u304c\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u6642\u306e\u73fe\u5728\u4fa1\u5024\u3068\u4e00\u81f4\u3059\u308b\u304b\u3089\u3001\u7d50\u5c40\u305d\u306e\u5168\u984d\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u3044\u3046\u3079\u304d\u3067\u3001\u6240\u5f97\u7a0e\u3092\u8ab2\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u975e\u8ab2\u7a0e\u6240\u5f97\u3068\u306a\u308b\uff09\u3002<\/p>\n<\/div>\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:#006400;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #006400;\"><strong>\u25b7\u8a55\u91c8<\/strong><\/span><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: 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style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\uff12<\/strong><\/span>\u3000\u6700\u9ad8\u88c1\u306f\u3001\u4e00\u5be9\u30fb\u4e8c\u5be9\u3044\u305a\u308c\u3068\u3082\u7570\u306a\u308b\u898b\u89e3\u3092\u63a1\u3063\u305f\u3002\u3059\u306a\u308f\u3061\u3001\u500b\u3005\u306e\u5e74\u91d1\u3092\u3001\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u6642\u306e\u73fe\u5728\u4fa1\u5024\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u3068\u305d\u308c\u4ee5\u5916\u3068\u306b\u5206\u3051\u3001\u524d\u8005\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u3068\u540c\u4e00\u306e\u3082\u306e\u3067\u3042\u308b\u3068\u3057\u305f\u4e0a\u3067\u3001\u4e0a\u8a18\u5224\u6c7a\u8981\u65e8\u8a18\u8f09\u306e\u3088\u3046\u306b\u89e3\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: 10px; margin-bottom: 20px;\">\u3053\u308c\u306f\u3001\u4e00\u6642\u6255\u3044\u306e\u5834\u5408\u3068\u5e74\u91d1\u6255\u3044\u306e\u5834\u5408\u3068\u306e\u5747\u8861\u3092\u56f3\u308a\u3001\u304b\u3064\u3001\u4e21\u8005\u306e\u652f\u6255\u6642\u671f\u306e\u5dee\u7570\u306b\u57fa\u3065\u304f\u82e5\u5e72\u306e\u7d4c\u6e08\u7684\u4e0d\u5747\u8861\u3092\u8abf\u6574\u3057\u305f\u3082\u306e\u3068\u8a00\u3048\u3088\u3046\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 20px;\"><span style=\"color: #006400;\"><strong>\uff13<\/strong><\/span>\u3000\u306a\u304a\u3001\u6700\u9ad8\u88c1\u306e\u8ad6\u7406\u3092\u63a8\u3057\u9032\u3081\u308b\u3068\u3001\u500b\u3005\u306e\u5e74\u91d1\u306e\u3046\u3061\u3001\u88ab\u76f8\u7d9a\u4eba\u6b7b\u4ea1\u6642\u306e\u73fe\u5728\u4fa1\u5024\u306b\u76f8\u5f53\u3059\u308b\u90e8\u5206\u3092\u9664\u3044\u305f\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u652f\u7d66\u306e\u5e74\u5ea6\u306b\u304a\u3044\u3066\u305d\u308c\u305e\u308c\u6240\u5f97\u8ab2\u7a0e\u304c\u306a\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308d\u3046\u304c\u3001\u672c\u4ef6\u3067\u306f\u3001\u305d\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u7b49\u306f\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u306a\u3044\uff08\u3053\u306e\u70b9\u306b\u3064\u3044\u3066\u3054\u8208\u5473\u304c\u3042\u308c\u3070\u3001\u5224\u4f8b\u30bf\u30a4\u30e0\u30ba1324\u53f780\u9801\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\uff09\u3002<\/p>\n<\/div>\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:#CD853F;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #cd853f;\"><strong>\u25b7\u5224\u6c7a\u5f8c\u306e\u52d5\u5411\u7b49<\/strong><\/span><\/h4>\n<p>\u672c\u5224\u6c7a\u304c\u306a\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u540c\u7a2e\u4e8b\u6848\u306b\u3064\u3044\u3066\u3001\u904e\u53bb\u306b\u9061\u3063\u3066<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2011\/explanation\/PDF\/p161_201.pdf\" target=\"_blank\">\u7279\u5225\u9084\u4ed8\u91d1\u306e\u652f\u7d66\u63aa\u7f6e\u304c\u8b1b\u3058\u3089\u308c\u305f<\/a>\u3053\u3068\u306f\u3001\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3002\u307e\u305f\u3001\u672c\u4ef6\u3092\u8e0f\u307e\u3048\u3001<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2011\/explanation\/PDF\/p161_201.pdf#page=12\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u65bd\u884c\u4ee4\u306e\u6539\u6b63<\/a>\u3082\u306a\u3055\u308c\u305f\u3002\u672c\u5224\u6c7a\u306e\u5f71\u97ff\u306f\u3001\u76f8\u5f53\u5927\u304d\u304b\u3063\u305f\u3068\u8a00\u3048\u308b\u3060\u308d\u3046\u3002<\/p>\n<p>\u672c\u4ef6\u540c\u7a2e\u4e8b\u6848\u306b\u3064\u3044\u3066\u306f\u7acb\u6cd5\u4e0a\u306e\u624b\u5f53\u304c\u306a\u3055\u308c\u305f\u304c\u3001\u4e00\u822c\u8ad6\u3068\u3057\u3066\u3001\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3068\u3057\u3066\u306f\u5b9a\u7740\u3057\u3066\u3044\u3066\u3082\u3001\u672c\u4e8b\u4f8b\u306e\u3088\u3046\u306a\u7a74\u304c\u898b\u3064\u304b\u308b\u5834\u5408\u3082\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u610f\u5473\u3067\u3001\u672c\u4ef6\u3092\u826f\u3044\u6559\u8a13\u3068\u3059\u3079\u304d\u3067\u3042\u308d\u3046\u3002<\/p>\n<\/div>\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:#7a4171;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px;\"><span style=\"color: #7a4171;\"><strong>\u25b7\u3088\u308a\u8a73\u3057\u304f\u5b66\u3076\u305f\u3081\u306e\u300e\u53c2\u8003\u6587\u732e\u300f<\/strong><\/span><\/h4>\n<ul>\n<li>\u5224\u4f8b\u30bf\u30a4\u30e0\u30ba1324\u53f778\u9801<\/li>\n<li>\u30b8\u30e5\u30ea\u30b9\u30c81423\u53f7100\u9801<\/li>\n<li>\u91d1\u878d\u30fb\u5546\u4e8b\u5224\u4f8b1354\u53f748\u9801<\/li>\n<li>\u91d1\u878d\u6cd5\u52d9\u4e8b\u60c51929\u53f771\u9801<\/li>\n<li>\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u89e3\u8aac\u6c11\u4e8b\u7bc7\uff08\u5e73\u621022\u5e74\u5ea6\u30fb\u4e0b\uff09431\u9801<\/li>\n<li>TAINS\u30b3\u30fc\u30c9\uff1aZ260-11470<\/li>\n<\/ul>\n<\/div>\n<p id=\"no1\" style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3055\u3063\u3068\u8aad\u3081\u308b\uff01\u3000\u5b9f\u52d9\u5fc5\u9808\u306e\uff3b\u91cd\u8981\u7a0e\u52d9\u5224\u4f8b\uff3d\u300d\u306f\u3001\u9694\u9031\u3067\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/p><\/p><\/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>\u4eca\u56de\u7d39\u4ecb\u3059\u308b\u5224\u4f8b\u306f\u3001\uff38\u304c\u3001\uff22\u751f\u547d\u304b\u3089\u4e00\u6642\u6255\u3044\u3067\u306a\u304f\u5e74\u91d1\u306e\u5f62\u3067\u53d7\u9818\u3059\u308b\u3053\u3068\u3068\u3057\u305f\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u306b\u3064\u304d\uff08\uff38\u306f\u3001\u4e00\u6642\u6255\u3044\u3068\u5e74\u91d1\u3068\u3092\u9078\u629e\u3067\u304d\u305f\uff09\u3001\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u3067\u3042\u3063\u3066\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u524d\u63d0\u3067\u3001\u6240\u5f97\u91d1\u984d\u306b\u542b\u3081\u305a\u306b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3068\u3053\u308d\u3001\uff39\u7a0e\u52d9\u7f72\u9577\u304c\u3001\u3053\u308c\u306f\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u3057\u305f\u3068\u3044\u3046\u4e8b\u6848\u3067\u3042\u308b\u3002<br \/>\n\u6700\u9ad8\u88c1\u306f\u3001\u7d50\u8ad6\u3068\u3057\u3066\u3001\uff38\u304c\u4eca\u56de\u53d7\u3051\u53d6\u3063\u305f\u751f\u547d\u4fdd\u967a\u5e74\u91d1\u306f\u975e\u8ab2\u7a0e\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3057\u3066\u3001\u66f4\u6b63\u51e6\u5206\u7b49\u3092\u53d6\u308a\u6d88\u3057\u305f\u3002<\/p>\n","protected":false},"author":840,"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":[481,361,586,163,519],"backnumber":[1835],"series":[953],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-22 06:43:05","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84946"}],"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\/840"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=84946"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/84946\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=84946"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=84946"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=84946"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=84946"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=84946"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}