{"id":98474,"date":"2016-06-30T10:20:00","date_gmt":"2016-06-30T01:20:00","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=98474"},"modified":"2025-09-30T09:08:09","modified_gmt":"2025-09-30T00:08:09","slug":"income-article-180","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-article-180\/","title":{"rendered":"\u91d1\u878d\u30fb\u6295\u8cc7\u5546\u54c1\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\uff31\uff11\u3011\u300c\u4e0a\u5834\u5916\u56fd\u682a\u5f0f\uff08\u5916\u8ca8\u5efa\uff09\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u640d\u76ca\u53ca\u3073\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u91d1\u878d<\/span>\u30fb<span style=\"color: #006400;\">\u6295\u8cc7<\/span>\u5546\u54c1<span style=\"font-size: 18px;\">\u306e<\/span><span style=\"color: #b22222;\">\u7a0e\u52d9<\/span><span style=\"color: #cd853f;\">\uff31<\/span><span style=\"color: #808080;\">\uff06<\/span><span style=\"color: #006400;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\uff31\uff11\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u4e0a\u5834\u5916\u56fd\u682a\u5f0f\uff08\u5916\u8ca8\u5efa\uff09\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u8b72\u6e21\u640d\u76ca\u53ca\u3073\u70ba\u66ff\u5dee\u640d\u76ca\u306e\u53d6\u6271\u3044\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">PwC\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u91d1\u878d\u90e8\u3000\u30c7\u30a3\u30ec\u30af\u30bf\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u7bb1\u7530\u3000\u6676\u5b50<\/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:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/h4>\n<p>\u3053\u306e\u9023\u8f09\u3067\u306f\u3001\u5e73\u621028\u5e74\u304b\u3089\u65bd\u884c\u3055\u308c\u305f\u91d1\u878d\u6240\u5f97\u8ab2\u7a0e\u306e\u4e00\u4f53\u5316\uff08\u516c\u793e\u50b5\u7a0e\u5236\u306e\u5909\u66f4\u3001\u640d\u76ca\u901a\u7b97\u7bc4\u56f2\u306e\u62e1\u5927\uff09\u3092\u53d7\u3051\u3001\u7a0e\u7406\u58eb\u304c\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u5404\u7a2e\u91d1\u878d\u6240\u5f97\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3001\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3059\u308b\u3053\u3068\u3068\u3059\u308b\u3002<br \/>\n<span style=\"font-size: 12px;\">\uff08\u306a\u304a\u3001\u672c\u9023\u8f09\u5185\u306e\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u7b46\u8005\u306e\u500b\u4eba\u7684\u306a\u898b\u89e3\u3067\u3042\u308b\u3002\uff09<\/p>\n<\/div><\/span><\/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:#CD853F;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #cd853f;\"><strong>\uff3b\uff31\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#FFDAB9;\"><\/div>\n<p>\u79c1\uff08\u5c45\u4f4f\u8005\u305f\u308b\u500b\u4eba\uff09\u306f\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e0a\u5834\u5916\u56fd\u682a\u5f0f\u306b\u3064\u3044\u3066\u56fd\u5185\u8a3c\u5238\u4f1a\u793e\u3078\u306e\u58f2\u59d4\u8a17\u306b\u3088\u308a\u8b72\u6e21\u3057\u307e\u3057\u305f\u3002\u8b72\u6e21\u5bfe\u4fa1\u306f\u30c9\u30eb\u5efa\u3067\u652f\u6255\u308f\u308c\u307e\u3057\u305f\u304c\u3001\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3048\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u682a\u5f0f\u306e\u8cfc\u5165\u6642\u3068\u58f2\u5374\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u306e\u5dee\u304b\u3089\u751f\u3058\u308b\u70ba\u66ff\u5dee\u640d\u76ca\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304b\u3002<\/p>\n<ul>\n<li>\u53d6\u5f97\u4fa1\u984d\uff1a10,000\u30c9\u30eb<\/li>\n<li>\u53d6\u5f97\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff08TTS\uff09\uff1a100\u5186\/\u30c9\u30eb\uff08\u5186\u304b\u3089\u30c9\u30eb\u3078\u306e\u4ea4\u63db\u3068\u682a\u5f0f\u306e\u53d6\u5f97\u306f\u540c\u65e5\uff09<\/li>\n<li>\u58f2\u5374\u4fa1\u984d\uff1a12,000\u30c9\u30eb<\/li>\n<li>\u58f2\u5374\u6642\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\uff08TTB\uff09\uff1a120\u5186\/\u30c9\u30eb<\/li>\n<\/ul>\n<\/div><!--more--><\/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:#006400;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #006400;\"><strong>\uff3b\uff21\uff3d<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#66CDAA;\"><\/div>\n<p>\u4e0a\u5834\u5916\u56fd\u682a\u5f0f\u306e\u53d6\u5f97\u4fa1\u984d\u53ca\u3073\u8b72\u6e21\u5bfe\u4fa1\u3092\u305d\u308c\u305e\u308c\u65e5\u672c\u5186\u30d9\u30fc\u30b9\u306b\u5f15\u304d\u76f4\u3057\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304c\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u70ba\u66ff\u5dee\u640d\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u8a08\u7b97\u4e0a\u542b\u307e\u308c\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u5225\u9014\u70ba\u66ff\u5dee\u640d\u76ca\u3068\u3057\u3066\u8a8d\u8b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25cf<\/span><span style=\"color: #006400;\">\u25cb<\/span> \u691c \u8a0e <span style=\"color: #cd853f;\">\u25cb<\/span><\/strong><strong><span style=\"color: #006400;\">\u25cf<\/span><\/strong><\/h4>\n<p>\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d\u304c\u5916\u8ca8\u3067\u8868\u793a\u3055\u308c\u3066\u3001\u5f53\u8a72\u5bfe\u4fa1\u306e\u984d\u3092\u65e5\u672c\u5186\u53c8\u306f\u5916\u8ca8\u3067\u652f\u6255\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5916\u8ca8\u3067\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u5bfe\u4fa1\u306e\u91d1\u984d\u3092\u7d04\u5b9a\u65e5\u306e\u70ba\u66ff\u30ec\u30fc\u30c8\u3067\u63db\u7b97\u3057\u305f\u65e5\u672c\u5186\u306e\u91d1\u984d\u306b\u3088\u308a\u8b72\u6e21\u53ce\u5165\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u4f7f\u7528\u3059\u308b\u70ba\u66ff\u30ec\u30fc\u30c8\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u3092\u3059\u308b\u8005\uff08\u672c\u4ef6\u306e\u5834\u5408\u3001\u56fd\u5185\u8a3c\u5238\u4f1a\u793e\uff09\u306e\u4e3b\u8981\u53d6\u5f15\u91d1\u878d\u6a5f\u95a2\uff08\u305d\u306e\u652f\u6255\u8005\u304cTTB\uff08\u96fb\u4fe1\u8cb7\u76f8\u5834\uff09\u3092\u516c\u8868\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u305d\u306e\u652f\u6255\u8005\uff09\u306e\u5f53\u8a72\u5916\u8ca8\u306b\u4fc2\u308bTTB\u306b\u3088\u308a\u65e5\u672c\u5186\u306b\u63db\u7b97\u3057\u305f\u91d1\u984d\u306b\u3088\u308a\u307e\u3059\u3002\u4e00\u65b9\u3001\u53d6\u5f97\u4fa1\u984d\u306f\u3001\u53d6\u5f97\u3057\u305f\u682a\u5f0f\u306e\u5916\u8ca8\u91d1\u984d\u3092\u53d6\u5f97\u6642\u306eTTS\uff08\u96fb\u4fe1\u58f2\u76f8\u5834\uff09\u3067\u5186\u63db\u7b97\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u70ba\u66ff\u5dee\u640d\u76ca\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u306b\u542b\u3081\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u5225\u9014\u96d1\u6240\u5f97\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u304a\u305f\u305a\u306d\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u91d1\u984d\u304c\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\uff08\u8cfc\u5165\u624b\u6570\u6599\u3084\u58f2\u5374\u624b\u6570\u6599\u306f\u306a\u3044\u3082\u306e\u3068\u3057\u307e\u3059\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<div><strong>\u3008\u8a08\u7b97\u4f8b\u3009<\/strong><\/div>\n<ul>\n<li>\u53d6\u5f97\u4fa1\u984d\uff1a10,000\u30c9\u30eb \u00d7 100\u5186\/\u30c9\u30eb \uff1d 1,000,000\u5186<\/li>\n<li>\u8b72\u6e21\u53ce\u5165\uff1a12,000\u30c9\u30eb \u00d7 120\u5186\/\u30c9\u30eb \uff1d 1,440,000\u5186<\/li>\n<li>\u8b72\u6e21\u6240\u5f97\u7b49\uff1a1,440,000 \uff0d 1,000,000 \uff1d 440,000\u5186<\/li>\n<\/ul>\n<\/div>\n<p>\u8b72\u6e21\u6240\u5f97\u7b49\u3068\u3055\u308c\u308b\u91d1\u984d\u304c\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e20.315\uff05\uff08\u6240\u5f97\u7a0e15.315\uff05\u3001\u5730\u65b9\u7a0e\uff15\uff05\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:13px; line-height:23px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<p><span style=\"color: #333399;\">\u3010\u53c2\u8003\uff08\u95a2\u9023\u6761\u6587\uff09\u3011<\/span><br \/>\n\u63aa\u6cd5\u7b2c37\u6761\u306e11\u3001\u7b2c37\u6761\u306e10<br \/>\n<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kobetsu\/shotoku\/sochiho\/020624\/sanrin\/1273\/37_10-11\/01.htm#s1011k-06\" target=\"_blank\" rel=\"noopener\">\u63aa\u901a37\u306e10\u30fb37\u306e11\u5171\uff0d\uff16<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; 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