{"id":11023,"date":"2021-09-15T02:16:07","date_gmt":"2021-09-14T17:16:07","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=11023"},"modified":"2025-09-22T22:42:54","modified_gmt":"2025-09-22T13:42:54","slug":"%e7%94%ba%e5%86%85%e4%bc%9a%e8%b2%bb%e3%82%84%e8%87%aa%e6%b2%bb%e4%bc%9a%e8%b2%bb%e3%81%ab%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%af%e3%81%8b%e3%81%8b%e3%82%8b%ef%bc%9f%e4%bb%95%e8%a8%b3%e4%be%8b%e3%82%84","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=11023","title":{"rendered":"\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u8cbb\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f\u4ed5\u8a33\u4f8b\u3084\u4f7f\u7528\u3059\u308b\u52d8\u5b9a\u79d1\u76ee"},"content":{"rendered":"<p><span><div class=\"sc_frame_wrap inline custom\">\n<div class=\"sc_frame \" style=\"border-color: #3aff3d; background-color: #e9ffe2; color: #333;\">\n<div class=\"sc_frame_text\"><span style=\"color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6467.htm\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6467\u2003\u4f1a\u8cbb\u3084\u5165\u4f1a\u91d1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/a>\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5bfe\u4fa1\u95a2\u4fc2\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u8ab2\u7a0e<\/h2>\n<p>\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u8cbb\u304c\u3001\u4e00\u5b9a\u306e\u30e2\u30ce\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001<span>\u4e0a\u8a18\u306e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306e\uff14\u8981\u4ef6\u306e\u3046\u3061\u300c\u2462 \u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u300d\u3092\u6e80\u305f\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u53d6\u5f15\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001\u96a0\u3057\u3066\u3044\u308b\u753a\u5185\u4f1a\u3084\u81ea\u6cbb\u4f1a\u306e\u4f1a\u5831\u4ee3\u3092\u300c\u8cfc\u8aad\u6599\u300d\u3084\u300c\u7279\u5225\u4f1a\u8cbb\u300d\u3068\u3057\u3066\u4f7f\u9014\u3092\u660e\u78ba\u306b\u3057\u305f\u4e0a\u3067\u5225\u9014\u5fb4\u53ce\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u300c\u4f1a\u8cbb\u300d\u3068\u3044\u3046\u540d\u76ee\u3067\u5b9f\u8cea\u7684\u306b\u306f\u7814\u4fee\u3084\u30bb\u30df\u30ca\u30fc\u306e\u53d7\u8b1b\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f53\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\uff08\u305f\u3060\u3057\u3001\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u8cbb\u304c\u4e0a\u8a18\u306e\u3088\u3046\u306b\u5bfe\u4fa1\u6027\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u76f8\u5f53\u30ec\u30a2\u30b1\u30fc\u30b9\u3060\u3068\u601d\u3044\u307e\u3059\u3002\uff09<\/p>\n<p>\u306a\u304a\u3001\u753a\u5185\u4f1a\u3084\u81ea\u6cbb\u4f1a\u304b\u3089\u3061\u3087\u3063\u3068\u3057\u305f\u30dd\u30b9\u30bf\u30fc\u3084\u30b9\u30c6\u30c3\u30ab\u30fc\u3001\u8a18\u5ff5\u54c1\u306a\u3069\u306e\u7c97\u54c1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u305d\u308c\u304c\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u91d1\u984d\u306b\u898b\u5408\u3063\u305f\u3082\u306e\u3067\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u5bfe\u4fa1\u6027\u304c\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5bfe\u4fa1\u95a2\u4fc2\u304c\u4e0d\u660e\u306a\u5834\u5408\u3001\u753a\u5185\u4f1a\u30fb\u81ea\u6cbb\u4f1a\u304c\u300c\u8ab2\u7a0e\u5bfe\u8c61\u5916\u300d\u3068\u901a\u77e5\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u4e0d\u8ab2\u7a0e<\/h2>\n<p>\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u5224\u65ad\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff15\uff0d\uff15\uff0d\uff13\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\u4f1a\u8cbb\u3001\u7d44\u5408\u8cbb\u7b49\uff09<\/strong><br 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class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/05\/05.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff15\uff0d\uff15\uff0d\uff13<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u592a\u5b57\u90e8\u5206\u3067\u793a\u3057\u305f\u901a\u308a\u3001\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u8cbb\u306b\u3064\u3044\u3066\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u305d\u306e\u753a\u5185\u4f1a\u3084\u81ea\u6cbb\u4f1a\u304c\u30c1\u30e9\u30b7\u3084\u56de\u89a7\u677f\u3001\u30e1\u30fc\u30eb\u3001\u63b2\u793a\u677f\u306a\u3069\u3067\u300c\u5f53\u4f1a\u306e\u753a\u5185\u4f1a\u8cbb\uff08\u81ea\u6cbb\u4f1a\u8cbb\uff09\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u307e\u3059\u3002\u300d\u3068\u901a\u77e5\u3057\u3001\u753a\u5185\u4f1a\u30fb\u81ea\u6cbb\u4f1a\u3082\u52a0\u5165\u3059\u308b\u4e8b\u696d\u8005\u3082\u304a\u4e92\u3044\u306b\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09\u3068\u3057\u3066\u7d4c\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u53d6\u308a\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u753a\u5185\u4f1a\u8cbb\u30fb\u81ea\u6cbb\u4f1a\u8cbb\u306b\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u305d\u306e\u753a\u5185\u4f1a\u30fb\u81ea\u6cbb\u4f1a\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u81ea\u6cbb\u4f1a\u8cbb\u30fb\u753a\u5185\u4f1a\u8cbb\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u300c\u8af8\u4f1a\u8cbb\u300d\u53c8\u306f\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\uff08\u6ce8\uff09\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3068\u3044\u3046\u3068\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3084\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u3068\u3044\u3046\u30a4\u30e1\u30fc\u30b8\u3092\u6301\u3063\u3066\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u3068\u306f\u3001\u56fd\u7a0e\u3084\u5730\u65b9\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u3067\u3042\u308b\u300c\u79df\u7a0e\u300d\u3068\u3001\u56fd\u3084\u516c\u5171\u56e3\u4f53\u306a\u3069\u306b\u5bfe\u3059\u308b\u4ea4\u4ed8\u91d1\u3084\u4f1a\u8cbb\u306a\u3069\u306e\u516c\u7684\u306a\u8ab2\u91d1\u3067\u3042\u308b\u300c\u516c\u8ab2\u300d\u3092\u5408\u308f\u305b\u305f\u52d8\u5b9a\u79d1\u76ee\u306a\u306e\u3067\u3001\u300c\u516c\u8ab2\u300d\u3067\u3042\u308b\u753a\u5185\u4f1a\u8cbb\u3084\u81ea\u6cbb\u4f1a\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3082\u300c\u79df\u7a0e\u516c\u8ab2\u300d\u52d8\u5b9a\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u91d1\u984d\u304c\u50c5\u5c11\u3067\u91cd\u8981\u6027\u304c\u4f4e\u3044\u5834\u5408\u306f\u300c\u96d1\u8cbb\u300d\u3067\u51e6\u7406\u3057\u3066\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<div 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