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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_13.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n<p>&nbsp;<\/p>\n<h2>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5236\u9650<\/h2>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u3001\u53c8\u306f\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u3068\u304d\u306f\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3068\u304d\u306f\u3001\u63d0\u51fa\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306f\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u9078\u629e\u306e\u5c4a\u51fa\u306e\u52b9\u529b\u306f\u5931\u52b9\u3057\u307e\u3059\u3002<\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u9078\u629e\u4e0d\u9069\u7528\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306e\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_14.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n<p>\u306a\u304a\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u306f\u63d0\u51fa\u5236\u9650\u306e\u898f\u5b9a\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u306e\u63d0\u51fa\u5236\u9650\u898f\u5b9a\u306e\u5185\u5bb9\u3053\u305d\u304c\u3001\u4eca\u56de\u306e\u89e3\u8aac\u306e\u809d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u300c\uff12\u5e74\u9593\u7d99\u7d9a\u9069\u7528\u300d\u3068\u3044\u3046\u8868\u73fe\u306f\u5b9f\u306f\u3042\u307e\u308a\u6b63\u78ba\u3067\u306f\u306a\u3044<\/h2>\n<p><strong>\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u3089\uff12\u5e74\u9593\u7d99\u7d9a\u9069\u7528\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d<\/strong>\u3068\u3044\u3046\u306e\u306f\u3001\u4e00\u822c\u7684\u306b\u3088\u304f\u3044\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3059\u304c\u3001<span style=\"text-decoration: underline;\"><strong>\u5b9f\u306f\u3053\u306e\u8868\u73fe\u306f\u3042\u307e\u308a\u6b63\u78ba\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3067\u304d\u308b\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108\">\u6d88\u8cbb\u7a0e\u6cd5\u7b2c37\u6761\u7b2c\uff16\u9805<\/a>\u306b\u304a\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline orange\">\n<div class=\"sc_frame \">\n<div 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alt=\"\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5236\u9650\u306e\u56f3\" width=\"650\" height=\"347\" class=\"aligncenter wp-image-10303 size-full lazyload\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u304c\u751f\u305a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\uff12\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\u300d\u3067\u3042\u308b\u3053\u3068\u3068\u3044\u3046\u6642\u671f\u306b\u95a2\u3059\u308b\u8981\u4ef6\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u3060\u3051\u3067\u3001<span style=\"text-decoration: 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