{"id":12458,"date":"2022-02-03T00:38:49","date_gmt":"2022-02-02T15:38:49","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=12458"},"modified":"2026-04-25T01:32:46","modified_gmt":"2026-04-24T16:32:46","slug":"%e4%ba%8b%e6%a5%ad%e3%82%92%e5%bb%83%e6%ad%a2%e3%81%97%e3%81%9f%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e8%80%85%e3%81%8c%e4%ba%8b%e6%a5%ad%e3%82%92%e5%86%8d%e9%96%8b%e3%81%99%e3%82%8b%e5%a0%b4%e5%90%88","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=12458","title":{"rendered":"\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u500b\u4eba\u4e8b\u696d\u8005\u304c\u4e8b\u696d\u3092\u518d\u958b\u3059\u308b\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u6ce8\u610f\u70b9"},"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\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_06.pdf\">\u300e\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300f<\/a>\u306e\u8a18\u8f09\u8981\u9818\u7b49\u306b\u304a\u3044\u3066\u3001\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5c4a\u51fa\u66f8\u306e\u52b9\u529b\u306b\u3064\u3044\u3066\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/04.htm\" target=\"_blank\" rel=\"noopener\"><\/a><\/p>\n<blockquote><p>\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u3001\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306b\u63d0\u51fa\u3057\u307e\u3059\uff08\u6cd5\u4eba\u306e\u4f11\u696d\u53c8\u306f\u89e3\u6563\u306f\u3001\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306b\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09\u3002<br \/>\n\u306a\u304a\u3001\u4e8b\u696d\u5ec3\u6b62\u306b\u3088\u308a\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c\uff12\u53f7\u69d8\u5f0f\uff09\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c14\u53f7\u69d8\u5f0f\uff09\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\uff08\u7b2c25\u53f7\u69d8\u5f0f) 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<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_06.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\uff0d\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u306e\u8a18\u8f09\u8981\u9818\u7b49<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u592a\u5b57\u90e8\u5206\u306e\u901a\u308a\u3001\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u3084\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u3088\u304f\u3042\u308b\u52d8\u9055\u3044\u3068\u3057\u3066\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u308b<a 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