{"id":16399,"date":"2019-12-23T15:03:55","date_gmt":"2019-12-23T06:03:55","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&#038;p=16399"},"modified":"2020-02-18T18:02:05","modified_gmt":"2020-02-18T09:02:05","slug":"2nd-incomecategory","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/2nd-incomecategory\/","title":{"rendered":"\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306f\u96d1\u6240\u5f97\u304b\u4e8b\u696d\u6240\u5f97\u304b"},"content":{"rendered":"\n<p>\u4f1a\u793e\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u526f\u696d\u306b\u3088\u308b\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u3001\u6761\u4ef6\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u6240\u5f97\u306f\u7a2e\u985e\u306b\u3088\u3063\u3066\u533a\u5206\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306b\u6ce8\u610f\u3059\u3079\u304d\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u300c\u96d1\u6240\u5f97\u300d\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u53ce\u5165\u3068\u6240\u5f97\u533a\u5206<\/h2>\n<p>\u526f\u696d\u306b\u306f\u3001\u660e\u78ba\u306a\u5b9a\u7fa9\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u3053\u3067\u306f\u3001\u300c\u672c\u696d\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u307b\u304b\u306b\u3001\u53ce\u5165\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u300d\u3092\u526f\u696d\u3068\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6240\u5f97\u7a0e\u306f\u3001\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u3092\u57fa\u6e96\u306b\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u6240\u5f97\u306b\u306f10\u7a2e\u985e\u306e\u533a\u5206\u304c\u3042\u308a\u3001\u4f1a\u793e\u54e1\u306a\u3069\u306e\u5f97\u3066\u3044\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u306e\u307b\u304b\u3001\u540c\u3058\u526f\u696d\u3067\u3082\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u306a\u3089\u3070\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3001\u6240\u6709\u3059\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cb8\u3057\u3066\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u306a\u3089\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u3001\u682a\u5f0f\u3084FX\u306e\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u306a\u3089\u300c\u96d1\u6240\u5f97\u300d\u306e\u3088\u3046\u306b\u5206\u985e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u95a2\u9023\u8a18\u4e8b\uff1e<br>\u25bc<a href=\"https:\/\/www.marunage.co.jp\/media\/tax\/2016\/10\/1624\/\">\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u526f\u53ce\u5165\u304c\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a<\/a><\/p>\n<h2>\u4e8b\u696d\u6240\u5f97\u3001\u96d1\u6240\u5f97\u306e\u7279\u5fb4\u3068\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306f\u3001\u300c\u6240\u5f97\u533a\u5206\u300d\u3092\u6b63\u3057\u304f\u9078\u629e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u3001\u5224\u65ad\u3092\u8ff7\u3044\u304c\u3061\u306a\u306e\u304c\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u300c\u96d1\u6240\u5f97\u300d\u3002\u3053\u306e2\u3064\u306b\u306f\u3001\u660e\u78ba\u306a\u57fa\u6e96\u304c\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 data-tadv-p=\"keep\"><span class=\"titleDeco06\">\u4e8b\u696d\u6240\u5f97\u3068\u96d1\u6240\u5f97\u306e\u5177\u4f53\u4f8b\u3068\u8a08\u7b97\u65b9\u6cd5<\/span><\/h4>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-full wp-image-3558\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4afecde68e3dc23ebd2c557a6aceeb9d.jpg\" alt=\"\u96d1\u6240\u5f97\" width=\"1024\" height=\"366\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4afecde68e3dc23ebd2c557a6aceeb9d.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4afecde68e3dc23ebd2c557a6aceeb9d-300x107.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4afecde68e3dc23ebd2c557a6aceeb9d-768x275.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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decoding=\"async\" class=\"alignnone size-full wp-image-3639\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/7c623a29df502ff1b914e81419aa2ee9.jpg\" alt=\"\u4e8b\u696d\u6240\u5f97\" width=\"820\" height=\"314\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/7c623a29df502ff1b914e81419aa2ee9.jpg 820w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/7c623a29df502ff1b914e81419aa2ee9-300x115.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/7c623a29df502ff1b914e81419aa2ee9-768x294.jpg 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" \/><br>\u526f\u696d\u53ce\u516570\u4e07\u5186\uff0d\u5fc5\u8981\u7d4c\u8cbb5\u4e07\u5186\uff0d\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\uff1d\u6240\u5f970\u5186<\/p>\n<p><strong>\u203b\u6240\u5f97\u7a0e\u984d\u306f0\u5186<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\uff1c\u96d1\u6240\u5f97\u306e\u5834\u5408\uff1e<br><img decoding=\"async\" class=\"alignnone size-full wp-image-4149\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/f0181d7448337c22094d8e86900ef308.jpg\" alt=\"\u96d1\u6240\u5f97\" width=\"820\" height=\"315\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/f0181d7448337c22094d8e86900ef308.jpg 820w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/f0181d7448337c22094d8e86900ef308-300x115.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/f0181d7448337c22094d8e86900ef308-768x295.jpg 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" \/><br>\u526f\u696d\u53ce\u516570\u4e07\u5186\uff0d\u5fc5\u8981\u7d4c\u8cbb5\u4e07\u5186\uff1d\u6240\u5f9765\u4e07\u5186<\/p>\n<p style=\"margin-bottom: 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src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4c73fd565f48a354644c747233615d5a.jpg\" alt=\"\u640d\u76ca\u901a\u7b97\" width=\"820\" height=\"236\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4c73fd565f48a354644c747233615d5a.jpg 820w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4c73fd565f48a354644c747233615d5a-300x86.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/4c73fd565f48a354644c747233615d5a-768x221.jpg 768w\" sizes=\"(max-width: 820px) 100vw, 820px\" 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