{"id":85278,"date":"2015-12-25T17:20:34","date_gmt":"2015-12-25T08:20:34","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85278"},"modified":"2015-12-25T17:20:29","modified_gmt":"2015-12-25T08:20:29","slug":"income-report-47","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-47\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u4f4f\u5b85\u306e\u300c\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u7b49\u300d\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c\u5275\u8a2d\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u4f4f\u5b85\u306e\u300c\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u7b49\u300d\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u984d\u63a7\u9664\u304c\u5275\u8a2d<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff11\u3011\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u5e73\u621027\u5e7412\u670816\u65e5\u3001\u4e0e\u515a\u306b\u3088\u308b<a title=\"\u81ea\u7531\u6c11\u4e3b\u515a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.jimin.jp\/news\/policy\/131061.html\" target=\"_blank\">\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5927\u7db1<\/a>\u304c\u516c\u8868\u3055\u308c\u305f\u3002<br 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-15px;\"><strong>\u3010\uff12\u3011\u3000\u5236\u5ea6\u5275\u8a2d\u306e\u80cc\u666f\u3000<\/strong><\/h4>\n<p>\u5c11\u5b50\u5316\u306e\u8981\u56e0\u306b\u306f\u3001\u82e5\u3044\u4e16\u4ee3\u304c\u51fa\u7523\u3068\u5b50\u80b2\u3066\u306b\u4e0d\u5b89\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u5b50\u80b2\u3066\u306b\u4fc2\u308b\u7d4c\u6e08\u7684\u8ca0\u62c5\u306e\u5927\u304d\u3055\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u51fa\u7523\u30fb\u5b50\u80b2\u3066\u306e\u4e0d\u5b89\u3084\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u4e16\u4ee3\u9593\u306e\u52a9\u3051\u5408\u3044\u306b\u3088\u308a\u5b89\u5fc3\u3057\u3066\u5b50\u80b2\u3066\u304c\u3067\u304d\u308b\u74b0\u5883\u4f5c\u308a\u3092\u652f\u63f4\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e09\u4e16\u4ee3\u540c\u5c45\u306b\u5bfe\u5fdc\u3057\u305f\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u65b0\u305f\u306a\u5236\u5ea6\u306b\u306f\u3001\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u306e\u3082\u306e\uff08<strong>\u3010\uff13\u3011<\/strong>\u53c2\u7167\uff09\u3068\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u4ed5\u7d44\u307f\u306e\u3082\u306e\uff08<strong>\u3010\uff14\u3011<\/strong>\u53c2\u7167\uff09\u304c\u3042\u308b\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff13\u3011\u3000\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6<span style=\"color: #4682b4;\">\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff09<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u73fe\u884c\u306e\u5236\u5ea6<\/strong><\/h4>\n<p>\u5c45\u4f4f\u8005\u304c\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u3066\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u3092\u3057\u3001\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u5236\u5ea6\u3092\u9078\u629e\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\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:#CD853F;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\uff09<\/p>\n<\/div>\n<p>\u307e\u305f\u3001\u300c\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u306e\u9069\u7528\u8981\u4ef6\u3082\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"color: #cd853f;\">\u2460\u2461<\/span>\u306b\u4ee3\u3048\u3066\u3001\u5f53\u8a72\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e19\u306e\uff13\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u3092\u542b\u3080\u5897\u6539\u7bc9\u7b49\uff08\u4ee5\u4e0b\u300c\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u7b49\u300d\u3068\u3044\u3046\uff09\u3092\u3057\u3001\u5f53\u8a72\u5bb6\u5c4b\u3092<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067<\/span>\u306e\u9593\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3092\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong><span style=\"color: #cd853f;\">\u2461<\/span>\u300c\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\u300d\u306e\u5bfe\u8c61\u306b\u8ffd\u52a0\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>\u65b0\u305f\u306a\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u9069\u7528\u8981\u4ef6\u7b49\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002\u306a\u304a\u3001<strong><span style=\"color: #4682b4;\">\u2460<\/span><\/strong>\u304b\u3089<strong><span style=\"color: #4682b4;\">\u2462<\/span><\/strong>\u306b\u793a\u3059\u3082\u306e\u4ee5\u5916\u306e\u8981\u4ef6\u306f\u3001\u73fe\u884c\u306e\u4f4f\u5b85\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u300c\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u306e\u8981\u4ef6\u3068\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u63a7\u9664\u984d\u3068\u63a7\u9664\u671f\u9593<\/strong><\/p>\n<p>\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u7b49\u306e\u305f\u3081\u306b\u501f\u308a\u5165\u308c\u305f\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\uff081,000\u4e07\u5186\u3092\u9650\u5ea6\uff09\u306e\u533a\u5206\u306b\u5fdc\u3058\u3066\u8a08\u7b97\u3055\u308c\u308b\u6b21\u306e\uff08\u30a4\uff09\u3068\uff08\u30ed\uff09\u306e\u5408\u8a08\u984d\u3092\u6240\u5f97\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3002<\/p>\n<p>\u63a7\u9664\u671f\u9593\u306f\uff15\u5e74\u3067\u3042\u308b\uff08\u6700\u5927\u63a7\u9664\u984d\uff1a\uff15\u5e74\u9593\u306762.5\u4e07\u5186\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<p style=\"margin-bottom: 3px;\"><strong>\u3008\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000<strong><span style=\"color: #4682b4;\">\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d<\/span><\/strong>\u306b\u4fc2\u308b\u5de5\u4e8b\u8cbb\u7528\uff08250\u4e07\u5186\u3092\u9650\u5ea6\uff09\u306b\u76f8\u5f53\u3059\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u00d7\uff12\uff05<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\uff08\u30a4\uff09\u4ee5\u5916\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u306e\u5e74\u672b\u6b8b\u9ad8\u00d7\uff11\uff05<\/p>\n<\/div>\n<p style=\"text-align: center;\"><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-85279\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-1.png\" alt=\"\" width=\"609\" height=\"471\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-1.png 870w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-1-300x232.png 300w\" sizes=\"(max-width: 609px) 100vw, 609px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=2\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d\u3068\u306f<\/strong><\/p>\n<p>\u4e0a\u8a18<span style=\"color: #4682b4;\"><strong>\u2460<\/strong><\/span>\u306e\u7b97\u5f0f\u306b\u304a\u3051\u308b<strong><span style=\"color: #4682b4;\">\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d<\/span><\/strong>\u3068\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u540c\u6642\u306b\u6e80\u305f\u3059\u5de5\u4e8b\u3092\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008<span style=\"color: #4682b4;\">\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5de5\u4e8b<span style=\"color: #4682b4;\">\uff08\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u5834\u5408\uff09<\/span>\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u8abf\u7406\u5ba4\u3001\u6d74\u5ba4\u3001\u4fbf\u6240\u3001\u7384\u95a2\u306e\u3044\u305a\u308c\u304b\u3092\u5897\u8a2d\u3059\u308b\u5de5\u4e8b\uff08\u6539\u4fee\u5f8c\u3001\u305d\u308c\u3089\u306e\uff12\u3064\u4ee5\u4e0a\u304c\u8907\u6570\u3068\u306a\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u25c6<\/span>\u5de5\u4e8b\u8cbb\u7528\uff08\u88dc\u52a9\u91d1\u7b49\u306e\u4ea4\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u88dc\u52a9\u91d1\u7b49\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff09\u306e\u5408\u8a08\u984d\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u5de5\u4e8b<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u501f\u5165\u91d1\u306e\u8981\u4ef6<\/strong><\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u511f\u9084\u671f\u9593\u304c\uff15\u5e74\u4ee5\u4e0a\u306e\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u3010\uff14\u3011\u3000\u501f\u5165\u91d1\u3092\u5229\u7528\u3057\u306a\u3044\u5834\u5408\u306b\u3082\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6<span style=\"color: #b22222;\">\uff08\u7279\u5225\u7a0e\u984d\u63a7\u9664\uff09<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u73fe\u884c\u306e\u5236\u5ea6<\/strong><\/h4>\n<p>\u5c45\u4f4f\u8005\u304c\u3001\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u3092\u3057\u3001\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u300c\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u63aa\u6cd541\u306e19\u306e\uff13\uff09\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306f\u3001\u501f\u5165\u91d1\u306e\u5229\u7528\u304c\u306a\u3044\u5834\u5408\u306b\u3082\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u500b\u4eba\u304c\u6240\u6709\u3059\u308b\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306b\u3064\u3044\u3066\u3001\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d\u3092\u3057\u3001\u5f53\u8a72\u5bb6\u5c4b\u3092<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u5e73\u621031\u5e74\uff16\u670830\u65e5\u307e\u3067<\/span>\u306e\u9593\u306b\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u3092\u3001\u300c\u65e2\u5b58\u4f4f\u5b85\u306b\u4fc2\u308b\u7279\u5b9a\u306e\u6539\u4fee\u5de5\u4e8b\u3092\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u300d\u306e\u9069\u7528\u5bfe\u8c61\u306b\u8ffd\u52a0\u3059\u308b\u3053\u3068\u304c\u793a\u3055\u308c\u305f\u3002<\/p>\n<p>\u65b0\u305f\u306a\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5927\u7db1\u306b\u793a\u3055\u308c\u305f\u9069\u7528\u8981\u4ef6\u7b49\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u63a7\u9664\u984d<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\">\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u306b\u4fc2\u308b<span style=\"text-decoration: underline;\">\u6a19\u6e96\u7684\u306a\u5de5\u4e8b\u8cbb\u7528\u76f8\u5f53\u984d<\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\uff08250\u4e07\u5186\u3092\u9650\u5ea6\uff09\u306e10\uff05\u76f8\u5f53\u984d\u304c\u305d\u306e\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\uff08\u6700\u5927\u63a7\u9664\u984d\uff1a25\u4e07\u5186\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\u6a19\u6e96\u7684\u306a\u5de5\u4e8b\u8cbb\u7528\u76f8\u5f53\u984d\u300d\u3068\u306f\u3001\u6539\u4fee\u90e8\u4f4d\u3054\u3068\u306b\u6a19\u6e96\u7684\u306a\u5de5\u4e8b\u8cbb\u7528\u306e\u984d\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u305f\u91d1\u984d\u306b\u5f53\u8a72\u6539\u4fee\u5de5\u4e8b\u3092\u884c\u3063\u305f\u7b87\u6240\u6570\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3044\u3046\u3002<\/span><\/p>\n<p style=\"text-align: center;\"><a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=2\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-85280\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-2.png\" alt=\"\" width=\"545\" height=\"466\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-2.png 778w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2015\/12\/sokuho-H28sansedai1-2-300x256.png 300w\" sizes=\"(max-width: 545px) 100vw, 545px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -30px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.mof.go.jp\/tax_policy\/publication\/mail_magazine\/20151216d.pdf#page=2\" target=\"_blank\">\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d\u3068\u306f<\/strong><\/p>\n<p>\u4e0a\u8a18\u306e<span style=\"color: #b22222;\">\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d<\/span>\u3068\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5de5\u4e8b\u3092\u3044\u3046\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008<span style=\"color: #b22222;\">\u300c\u4e00\u5b9a\u306e\u4e09\u4e16\u4ee3\u540c\u5c45\u6539\u4fee\u5de5\u4e8b\u300d<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5de5\u4e8b<span style=\"color: #b22222;\">\uff08\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u5834\u5408\uff09<\/span>\u3009<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u8abf\u7406\u5ba4\u3001\u6d74\u5ba4\u3001\u4fbf\u6240\u3001\u7384\u95a2\u306e\u3044\u305a\u308c\u304b\u3092\u5897\u8a2d\u3059\u308b\u5de5\u4e8b\uff08\u6539\u4fee\u5f8c\u3001\u305d\u308c\u3089\u306e\uff12\u3064\u4ee5\u4e0a\u304c\u8907\u6570\u3068\u306a\u308b\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u25c6<\/span>\u305d\u306e\u5de5\u4e8b\u306b\u4fc2\u308b\u6a19\u6e96\u7684\u306a\u5de5\u4e8b\u8cbb\u7528\u76f8\u5f53\u984d\uff08\u88dc\u52a9\u91d1\u7b49\u306e\u4ea4\u4ed8\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u88dc\u52a9\u91d1\u7b49\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff09\u304c50\u4e07\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5de5\u4e8b<\/p>\n<\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u5236\u5ea6\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p>\u6b21\u306e<span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span>\u304b\u3089<span style=\"color: #006400;\">\uff08\u30a6\uff09<\/span>\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u5206\u306b\u304a\u3044\u3066\u3053\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\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:#006400;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a2\uff09<\/span>\u3000\u305d\u306e\u5e74\u306e\u524d\u5e74\u4ee5\u524d\uff13\u5e74\u5185\u306e\u5404\u5e74\u5206\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u7279\u5225\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a4\uff09<\/span>\u3000\u305d\u306e\u5e74\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c3,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><span style=\"color: #006400;\">\uff08\u30a6\uff09<\/span>\u3000\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\uff08\u63aa\u6cd541\uff09\u3001\u53c8\u306f\u3001\u7279\u5b9a\u306e\u5897\u6539\u7bc9\u7b49\u306b\u4fc2\u308b\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u3092\u6709\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u984d\u306e\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306b\u4fc2\u308b\u7279\u4f8b\uff08\u63aa\u6cd541\u306e\uff13\u306e\uff12\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408<\/p>\n<\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u63aa\u6cd5\u30fb\u30fb\u30fb\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\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  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<\/div>","protected":false},"excerpt":{"rendered":"<p>\u5c11\u5b50\u5316\u306e\u8981\u56e0\u306b\u306f\u3001\u82e5\u3044\u4e16\u4ee3\u304c\u51fa\u7523\u3068\u5b50\u80b2\u3066\u306b\u4e0d\u5b89\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u3084\u3001\u5b50\u80b2\u3066\u306b\u4fc2\u308b\u7d4c\u6e08\u7684\u8ca0\u62c5\u306e\u5927\u304d\u3055\u304c\u3042\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u308b\u3002<br \/>\n\u305d\u3053\u3067\u3001\u51fa\u7523\u30fb\u5b50\u80b2\u3066\u306e\u4e0d\u5b89\u3084\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3001\u4e16\u4ee3\u9593\u306e\u52a9\u3051\u5408\u3044\u306b\u3088\u308a\u5b89\u5fc3\u3057\u3066\u5b50\u80b2\u3066\u304c\u3067\u304d\u308b\u74b0\u5883\u4f5c\u308a\u3092\u652f\u63f4\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e09\u4e16\u4ee3\u540c\u5c45\u306b\u5bfe\u5fdc\u3057\u305f\u4f4f\u5b85\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u8efd\u6e1b\u63aa\u7f6e\u304c\u5275\u8a2d\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":[396,314,450,626],"backnumber":[1825],"series":[945],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 08:25:19","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85278"}],"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=85278"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/85278\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=85278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=85278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=85278"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=85278"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=85278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}