{"id":85856,"date":"2016-01-14T10:19:30","date_gmt":"2016-01-14T01:19:30","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=85856"},"modified":"2025-09-30T09:32:19","modified_gmt":"2025-09-30T00:32:19","slug":"income-article-158","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-158\/","title":{"rendered":"\u5e73\u621027\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2460\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u5e73\u621027\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\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u5e73\u621027\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u2460\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<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div>\n<p>\u5e74\u304c\u660e\u3051\u3001\u4eca\u5e74\u3082\u78ba\u5b9a\u7533\u544a\u3092\u610f\u8b58\u3059\u308b\u6642\u671f\u3068\u306a\u3063\u305f\u3002\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306e\u53d7\u4ed8\u306f\u3001<span style=\"text-decoration: underline;\">\u5e73\u621028\u5e74\uff12\u670816\u65e5\uff08\u706b\uff09\u304b\u3089\uff13\u670815\u65e5\uff08\u706b\uff09\u307e\u3067<\/span>\u884c\u308f\u308c\u308b\u3002\u9084\u4ed8\u7533\u544a\u306f\u3001\uff12\u670815\u65e5\uff08\u6708\uff09\u4ee5\u524d\u3067\u3042\u3063\u3066\u3082\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001e\u2010Tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"text-decoration: underline;\">\uff11\u670812\u65e5\uff08\u706b\uff09\u306e\u5348\u524d\uff18\u664230\u5206\u304b\u3089\uff13\u670815\u65e5\uff08\u706b\uff09\u306e\u9593<\/span>\u3067\u3042\u308c\u3070\u3001\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u6642\u9593\u3092\u9664\u304d\u300124\u6642\u9593\u7533\u544a\u66f8\u3092\u9001\u4fe1\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u4eca\u56de\u304b\u3089\uff14\u56de\u30b7\u30ea\u30fc\u30ba\u3067\u3001\u300c\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u300d\u306b\u4fc2\u308b\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3092\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u3068\u3010\u7b2c\uff12\u56de\u3011\u306f\u3001\u5e73\u621027\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u8a08\u7b97\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u308f\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306b\u5f71\u97ff\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u4e0b\u8a18\u306e\u62d9\u7a3f\u3082\u4f75\u305b\u3066\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#F0FFF0;color:#000000;border-color:#006400;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09\u3000\u30bf\u30a4\u30c8\u30eb\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<div class=\"toggle_wrap closed\">\n<h4 class=\"toggle\">\u300c\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\uff08\u5168\uff14\u56de\uff09<\/h4>\n<div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621026\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-107\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u5e73\u621026\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u53d6\u6271\u3044\u304c\u5909\u66f4\u3068\u306a\u308b\u3082\u306e<\/a><\/li>\n<li><a title=\"\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-109\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u652f\u51fa\u63a7\u9664<\/a><\/li>\n<li><a title=\"\u5e73\u621026\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u78ba\u5b9a\u7533\u544a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-110\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u6d77\u5916\u8ee2\u52e4\u8005\u306e\u78ba\u5b9a\u7533\u544a<\/a><\/li>\n<li><a title=\"\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\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-112\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u8aa4\u308a\u3084\u3059\u3044\u4e8b\u4f8bQ&amp;A<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap closed\">\n<h4 class=\"toggle\">\u300c\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\uff08\u5168\uff14\u56de\uff09<\/h4>\n<div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5e73\u621025\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-48\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u5e73\u621025\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2460<\/a><\/li>\n<li><a title=\"\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5e73\u621025\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2461\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-51\/\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u5e73\u621025\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2461<\/a><\/li>\n<li><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\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u4f4f\u5b85\u7a0e\u5236\u306e\u8981\u4ef6\u30fb\u624b\u7d9a\uff08\u307e\u3068\u3081\uff09<\/a><\/li>\n<li><a title=\"\u5e73\u621025\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u91d1\u878d\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\uff08\u307e\u3068\u3081\uff09\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-57\/\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u91d1\u878d\u6240\u5f97\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\uff08\u307e\u3068\u3081\uff09<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<div class=\"toggle_wrap closed\">\n<h4 class=\"toggle\">\u300c\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u300d\uff08\u5168\uff15\u56de\uff09<\/h4>\n<div class=\"toggle_content toggle_closed\">\n<ul>\n<li><a title=\"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u78ba\u5b9a\u7533\u544a\u306e\u7a2e\u985e\u3068\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7533\u544a\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-6\/\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u78ba\u5b9a\u7533\u544a\u306e\u7a2e\u985e\u3068\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7533\u544a<\/a><\/li>\n<li><a title=\"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u5e73\u621024\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2460\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-8\/\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u5e73\u621024\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2460<\/a><\/li>\n<li><a title=\"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u5e73\u621024\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2461\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-11\/\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u5e73\u621024\u5e74\u5206\u306e\u7533\u544a\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u6539\u6b63\u4e8b\u9805\u2461<\/a><\/li>\n<li><a title=\"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u5404\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-12\/\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u5404\u6240\u5f97\u8a08\u7b97\u306b\u304a\u3051\u308b\u7559\u610f\u70b9<\/a><\/li>\n<li><a title=\"\u5e73\u621024\u5e74\u5206\u3000\u78ba\u5b9a\u7533\u544a\u5b9f\u52d9\u306e\u7559\u610f\u70b9\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u5404\u6240\u5f97\u63a7\u9664\u306b\u304a\u3051\u308b\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/income-article-14\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u5404\u6240\u5f97\u63a7\u9664\u306b\u304a\u3051\u308b\u7559\u610f\u70b9<\/a><\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color:#006400;\"><\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff11\uff09\u3000\u6700\u9ad8\u7a0e\u7387\u306e\u5f15\u4e0a\u3052<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5206\u4ee5\u5f8c\u306e\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u7a0e\u7387\u306e\u6539\u6b63\u304c\u884c\u308f\u308c\u3001\u6700\u9ad8\u7a0e\u7387\u304c45\uff05\uff08\u6539\u6b63\u524d40\uff05\uff09\u3068\u306a\u3063\u305f\uff08\u6240\u6cd589\u2460\uff09\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-1.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-85861\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-1.png\" alt=\" \u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d \u7a0e\u3000\u7387 \u8d85 \u4ee5\u4e0b \u6539\u6b63\u524d \u6539\u6b63\u5f8c 195\u4e07\u5186 5\uff05 5\uff05 195\u4e07\u5186 330\u4e07\u5186 10\uff05 10\uff05 330\u4e07\u5186 695\u4e07\u5186 20\uff05 20\uff05 695\u4e07\u5186 900\u4e07\u5186 23\uff05 23\uff05 900\u4e07\u5186 1,800\u4e07\u5186 33\uff05 33\uff05 1,800\u4e07\u5186 4,000\u4e07\u5186 40\uff05 40\uff05 4,000\u4e07\u5186 45\uff05\" width=\"450\" height=\"259\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-1.png 622w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-1-300x172.png 300w\" sizes=\"(max-width: 450px) 100vw, 450px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff12\uff09\u3000\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u6539\u6b63<\/strong><\/h4>\n<p>\u5e73\u621023\u5e74\u5206\u4ee5\u5f8c\u3001\u305d\u306e\u5e74\u4e2d\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u5e74\u5206\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306b\u3064\u3044\u3066\u3001\u5e73\u621027\u5e74\u5206\u4ee5\u5f8c\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u516c\u7684\u5e74\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\uff08\u6240\u6cd5121\u2462\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/19\/01.htm#a-02\" target=\"_blank\" rel=\"noopener\">\u6240\u57fa\u901a121\uff0d\uff15\u306e\uff12<\/a>\uff09\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u4e0d\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d7\u7d66\u3059\u308b\u516c\u7684\u5e74\u91d1\u7b49\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002\u4f8b\u3048\u3070\u3001\u5916\u56fd\u306e\u5236\u5ea6\u306b\u57fa\u3065\u3044\u3066\u56fd\u5916\u3067\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u306a\u3069\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u516c\u7684\u5e74\u91d1\u7b49\u306e\u652f\u7d66\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u91d1\u984d\u306b\u95a2\u308f\u308a\u306a\u304f\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u306a\u3044\u516c\u7684\u5e74\u91d1\u7b49\u3067\u3042\u3063\u3066\u3082\u6240\u5f97\u7a0e\u6cd5203\u6761\u306e\uff16\u306e\u898f\u5b9a\u306b\u3088\u308b\u3082\u306e\uff08\u984d\u304c\u5c11\u984d\u3067\u3042\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u8981\u3057\u306a\u3044\u516c\u7684\u5e74\u91d1\u7b49\uff09\u306f\u3001\u4eca\u56de\u306e\u6539\u6b63\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u5f93\u6765\u901a\u308a\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd5203\u306e\uff16\u3001\u6240\u4ee4319\u306e13\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<strong>\u3010\u53c2\u8003\u56f3\u3011<br \/>\n\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u6574\u5099\uff08\u6240\u6cd5121\u30fb\u6240\u57fa\u901a121\uff0d\uff15\u306e\uff12\uff09<\/strong><br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/shotoku\/shinkoku\/140707\/pdf\/01.pdf#page=8\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-85862\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-2.png\" alt=\"\u300a\u30b1\u30fc\u30b9\uff11\u300b \u3000\uff39\u5e74\u5206\u306e\u53ce\u5165 \u516c\u7684\u5e74\u91d1\uff21\u3000200\u4e07\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u6709\uff09 \u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61 \u516c\u7684\u5e74\u91d1\uff22\u3000190\u4e07\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u6709\uff09 \u300a\u30b1\u30fc\u30b9\uff12\u300b \u3000\uff39\u5e74\u5206\u306e\u53ce\u5165 \u516c\u7684\u5e74\u91d1\uff23\u3000200\u4e07\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u6709\uff09 &quot;\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61\u5916 \uff08\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff09&quot; &quot;\u516c\u7684\u5e74\u91d1\uff24\u3000190\u4e07\u5186 \uff08\u5916\u56fd\u3067\u652f\u6255\u308f\u308c\u308b\u5e74\u91d1\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7121\uff09&quot; \u300a\u30b1\u30fc\u30b9\uff13\u300b \u3000\uff39\u5e74\u5206\u306e\u53ce\u5165 \u516c\u7684\u5e74\u91d1\uff25\u3000220\u4e07\u5186\uff08\u6e90\u6cc9\u5fb4\u53ce\u6709\uff09 \u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61 &quot;\u516c\u7684\u5e74\u91d1\uff26\u3000150\u4e07\u5186 \uff08\u5c11\u984d\u3067\u3042\u308b\u305f\u3081\u6240\u6cd5203\u306e6\u306e\u9069\u7528\u6709\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7121\uff09&quot; \" width=\"650\" height=\"429\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-2.png 902w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2016\/01\/H27kakushin1-2-300x198.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><span style=\"font-size: 13px;\">\u203b\u3000<strong>\u30b1\u30fc\u30b9\uff11<\/strong>\uff5e<strong>\uff13<\/strong>\u306b\u304a\u3044\u3066\u3001\uff39\u5e74\u5206\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:3px;border-color:#D3D3D3;\"><\/div>\n<p style=\"text-align: right; margin-top: -10px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/joho-zeikaishaku\/shotoku\/shinkoku\/140707\/pdf\/01.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u3088\u308a<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff08\uff13\uff09\u3000\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3088\u308a\u4f7f\u3044\u3084\u3059\u304f\u3059\u308b\u76ee\u7684\u3067\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300d\u304c\u5275\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u3053\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u884c\u308f\u308c\u305f\u5bc4\u9644\u306b\u3064\u3044\u3066\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u5bc4\u9644\u91d1\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u5730\u65b9\u7a0e\u6cd5\u9644\u5247\uff17\uff09\u3002<\/p>\n<p>\u300c\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u4ee5\u4e0b\u306e\u62d9\u7a3f\u3092\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\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:#808080;\">\n\t\t<div>\u3010\u95a2\u9023\u8a18\u4e8b\u3011<\/div>\n<ul>\n<li>\u300c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u300d<br \/>\n<a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5236\u5ea6\u306e\u6982\u8981\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u5236\u5ea6\u306e\u6982\u8981\u3068\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044<br \/>\n<\/a><a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u4f8b\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article-2\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u8efd\u6e1b\u3055\u308c\u308b\u7a0e\u984d\u306e\u8a08\u7b97\u4f8b<br \/>\n<\/a><a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u300e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300f\u306e\u5275\u8a2d\u3001\u4f4f\u6c11\u7a0e\u300c\u7279\u4f8b\u63a7\u9664\u984d\u300d\u306e\u4e0a\u9650\u984d\u306e\u62e1\u5145\u300d\uff5e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article-3\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u300e\u30ef\u30f3\u30b9\u30c8\u30c3\u30d7\u7279\u4f8b\u5236\u5ea6\u300f\u306e\u5275\u8a2d\u3001\u4f4f\u6c11\u7a0e\u300c\u7279\u4f8b\u63a7\u9664\u984d\u300d\u306e\u4e0a\u9650\u984d\u306e\u62e1\u5145\uff5e\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u4e8b\u9805\uff5e<br \/>\n<\/a><a title=\"\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u5bfe\u5fdc\uff09\u306e\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u5b9f\u52d9\u3067\u6c17\u306b\u306a\u308b\u7591\u554f\uff31\uff06\uff21\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inhabitant-article-4\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u5b9f\u52d9\u3067\u6c17\u306b\u306a\u308b\u7591\u554f\uff31\uff06\uff21<\/a><\/li>\n<\/ul>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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\/><\/a><\/p>\n<p>\u672c\u6539\u6b63\u306f\u3001\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3059\u308b\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3059\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308b\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:#808080;\">\n\t\t<p style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u5e73\u621027\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u5bfe\u5fdc\u3009<\/strong><\/span><\/p>\n<ul>\n<li><strong><span style=\"text-decoration: underline;\">\u5e73\u621026\u5e7412\u670831\u65e5\u4ee5\u524d<\/span>\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u306e\u8b72\u6e21 \u21d2 <span style=\"color: #4682b4;\">\u65e7\u65b9\u5f0f<\/span><\/strong><\/li>\n<\/ul>\n<ul>\n<li><strong><span style=\"text-decoration: underline;\">\u5e73\u621027\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c<\/span>\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u571f\u5730\u7b49\u306e\u8b72\u6e21 \u21d2 <span style=\"color: #cd5c5c;\">\u65b0\u65b9\u5f0f<\/span><\/strong><\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #ffcc00;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<p>\u6b21\u56de\u306f\u3001\u56fd\u5916\u8ee2\u51fa\u3092\u3059\u308b\u5834\u5408\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7279\u4f8b\u306e\u5275\u8a2d\u3092\u4e2d\u5fc3\u306b\u89e3\u8aac\u3092\u884c\u3046\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n<div 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