{"id":12686,"date":"2022-07-31T23:24:42","date_gmt":"2022-07-31T14:24:42","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=12686"},"modified":"2025-09-22T18:13:56","modified_gmt":"2025-09-22T09:13:56","slug":"%e8%a9%a6%e9%a8%93%e6%9c%ac%e7%95%aa%e3%81%a7%e7%b5%b6%e5%af%be%e3%81%ab%e3%82%84%e3%81%a3%e3%81%a6%e3%81%af%e3%81%84%e3%81%91%e3%81%aa%e3%81%84%e3%80%81%e5%8d%b3%e4%b8%8d%e5%90%88%e6%a0%bc%e3%81%a8","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=12686","title":{"rendered":"\u8a66\u9a13\u672c\u756a\u3067\u7d76\u5bfe\u306b\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u3001\u5373\u4e0d\u5408\u683c\u3068\u306a\u308b\u300c\u7121\u52b9\u7b54\u6848\u300d\u3068\u306f"},"content":{"rendered":"<p>\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u672c\u8a66\u9a13\u307e\u3067\u6b8b\u308a\u3042\u3068\u307b\u3093\u306e\u50c5\u304b\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u53d7\u9a13\u751f\u306e\u307f\u306a\u3055\u307e\u306f\u3001\u672c\u8a66\u9a13\u3067\u7b54\u6848\u3092\u4f5c\u6210\u3059\u308b\u969b\u306b\u300c\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u300d\u306b\u3064\u3044\u3066\u3001\u3069\u308c\u304f\u3089\u3044\u610f\u8b58\u3055\u308c\u3066\u3044\u308b\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u300c\u672c\u8a66\u9a13\u3067\u7d76\u5bfe\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u300d\u306b\u3064\u3044\u3066\u3042\u307e\u308a\u6df1\u304f\u610f\u8b58\u3092\u3057\u3066\u3044\u306a\u3044\u307e\u307e\u672c\u8a66\u9a13\u3092\u8fce\u3048\u3066\u3057\u307e\u3046\u53d7\u9a13\u751f\u306e\u65b9\u3082\u591a\u304f\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u304c\u73fe\u72b6\u306e\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u672c\u8a66\u9a13\u306b\u304a\u3044\u3066\u7b54\u6848\u7528\u7d19\u3092\u4f5c\u6210\u3059\u308b\u3046\u3048\u3067\u300c\u7d76\u5bfe\u306b\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u3053\u3068\u300d\u306b\u3064\u3044\u3066\u3001\u6700\u7d42\u78ba\u8a8d\u306e\u305f\u3081\u306e\u8a18\u4e8b\u3092\u57f7\u7b46\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5373\u4e0d\u5408\u683c\u3068\u306a\u308b\u300c\u7121\u52b9\u7b54\u6848\u300d\u3068\u306f<\/h2>\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u9650\u3089\u305a\u3001\u3042\u3089\u3086\u308b\u8cc7\u683c\u8a66\u9a13\u306b\u304a\u3044\u3066\u3001\u8a66\u9a13\u306e\u6ce8\u610f\u4e8b\u9805\u3092\u5b88\u3063\u3066\u3044\u306a\u3044\u7b54\u6848\u306f\u3001\u300c\u7121\u52b9\u7b54\u6848\u300d\uff08\u307e\u305f\u306f\u300c\u7279\u5b9a\u7b54\u6848\u300d\uff09\u3068\u547c\u3070\u308c\u3001<span style=\"text-decoration: underline;\"><strong>\u63a1\u70b9\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u5373\u4e0d\u5408\u683c<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<strong><\/strong><\/p>\n<p>\u7279\u306b\u53f8\u6cd5\u8a66\u9a13\u3067\u306f\u7121\u52b9\u7b54\u6848\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306e\u30eb\u30fc\u30eb\u304c\u53b3\u3057\u304f\u3001\u591a\u304f\u306e\u53d7\u9a13\u751f\u304c\u6c17\u3092\u3064\u3051\u3066\u3044\u308b\u3088\u3046\u306a\u306e\u3067\u3059\u304c\u3001\u7a0e\u7406\u58eb\u8a66\u9a13\u306b\u304a\u3044\u3066\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u3067\u306f\u3001\u5404\u79d1\u76ee\u3054\u3068\u306b\u3001\u554f\u984c\u7528\u7d19\u306e\u8868\u7d19\u306b\u8a66\u9a13\u306b\u95a2\u3059\u308b\u6ce8\u610f\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u4e8b\u9805\u306e\u3046\u3061\u3001\u7b54\u6848\u4f5c\u6210\u306b\u95a2\u3059\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u5f15\u7528\u3057\u307e\u3059\u3002\uff08\u4e0b\u8a18\u5f15\u7528\u6587\u306f\u4ee4\u548c\uff13\u5e74\u5ea6\u306e\u7c3f\u8a18\u8ad6\u306e\u6ce8\u610f\u4e8b\u9805\u3067\u3059\u304c\u3001\u3069\u306e\u79d1\u76ee\u3082\u57fa\u672c\u7684\u306b\u540c\u3058\u5185\u5bb9\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\uff09<\/p>\n<blockquote><p>6 . \u7b54\u6848\u306e\u4f5c\u6210\u306b\u306f\u3001\u5fc5\u305a\u9ed2\u53c8\u306f\u9752\u306e\u30a4\u30f3\u30ad\uff08\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u542b\u3080\u3002\u4ee5\u4e0b\u540c\u3058 \u3002\uff09\u3092\u7528\u3044\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000\u4fee\u6b63\u6db2\u53c8\u306f\u4fee\u6b63\u30c6\u30fc\u30d7\u306e\u4f7f\u7528\u306f\u8a8d\u3081\u307e\u3059\u3002 \u925b\u7b46\u3001\u8d64\u306e\u30a4\u30f3\u30ad\u3001\u6d88\u305b\u308b\u30dc\u30fc\u30eb\u30da\u30f3\u7b49\u306e\u4fee\u6b63\u53ef\u80fd\u306a\u7b46\u8a18\u5177\u306f\u7528\u3044\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n7 . \u7b54\u6848\u7528\u7d19\u306f\u7121\u89e3\u7b54\u306e\u5834\u5408\u3082\u56de\u53ce\u3057\u307e\u3059\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u7b54\u6848\u7528\u7d19\uff08\u7b2c\u4e00\u554f\u7528\u3001 \u7b2c\u4e8c\u554f\u7528\u53ca\u3073\u7b2c\u4e09\u554f\u7528\uff09\u306b\u53d7\u9a13\u5730\u3001\u53d7\u9a13\u756a\u53f7\u3092\u5fc5\u305a\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u6c0f\u540d\u305d\u306e\u4ed6\u7b26\u53f7\u7b49\u306f\u4e00\u5207\u8a18\u5165\u3057\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<br \/>\n8 . \u89e3\u7b54\u306f\u5fc5\u305a\u7b54\u6848\u7528\u7d19\u306e\u6240\u5b9a\u306e\u6b04\u306b\u660e\u77ad\u306b\u8a18\u8f09\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u3000\u306a\u304a\u3001\u7b54\u6848\u7528\u7d19\u53ca\u3073\u8a08\u7b97\u7528\u7d19\u306e\u518d\u4ea4\u4ed8\u3001\u8ffd\u52a0\u4ea4\u4ed8\u306f\u3057\u307e\u305b\u3093\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/zeirishi\/zeirishishiken\/shikenkekka\/70\/pdf\/mondai_boki.pdf\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u8a66\u9a13 \u6ce8\u610f\u4e8b\u9805 - \u4ee4\u548c\uff13\u5e74\u5ea6\u300c\u7c3f\u8a18\u8ad6\u300d\u672c\u8a66\u9a13<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u7b54\u6848\u7528\u7d19\u3092\u4f5c\u6210\u3059\u308b\u969b\u306f\u3001\u4e0a\u8a18\u306e\u6ce8\u610f\u4e8b\u9805\u3092\u5fc5\u305a\u5b88\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b88\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u306f<span style=\"text-decoration: underline;\"><strong>\u300c\u7279\u5b9a\u7b54\u6848\uff08\u7121\u52b9\u7b54\u6848\uff09\u300d\u3068\u3057\u3066\u5373\u4e0d\u5408\u683c<\/strong><\/span>\u3068\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u8a73\u7d30\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4f7f\u7528\u3057\u3066\u306f\u3044\u3051\u306a\u3044\u7b46\u8a18\u5177\u3092\u4f7f\u3063\u305f\u5834\u5408<\/h2>\n<p>\u7a0e\u7406\u58eb\u8a66\u9a13\u306e\u7b54\u6848\u7528\u7d19\u306b\u4f7f\u3048\u308b\u306e\u306f\u300c\u9ed2\u300d\u304b\u300c\u9752\u300d\u306e\u300c\u6d88\u305b\u306a\u3044\u30dc\u30fc\u30eb\u30da\u30f3\u30fb\u30a4\u30f3\u30ad\u300d\u3060\u3051\u3067\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u4e8b\u9805\u306b\u3082\u66f8\u3044\u3066\u3042\u308b\u901a\u308a\u3001\u925b\u7b46\u3084\u8d64\u8272\u306e\u30da\u30f3\u3001\u30d5\u30ea\u30af\u30b7\u30e7\u30f3\u30a4\u30f3\u30af\u306a\u3069\u306e\u6d88\u305b\u308b\u30dc\u30fc\u30eb\u30da\u30f3\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u306f\u3001<span style=\"text-decoration: underline;\"><strong>\u300c\u7279\u5b9a\u7b54\u6848\uff08\u7121\u52b9\u7b54\u6848\uff09\u300d\u3068\u3057\u3066\u5373\u4e0d\u5408\u683c<\/strong><\/span>\u3068\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u6570\u5e74\u524d\u307e\u3067\u306f\u4fee\u6b63\u6db2\u30fb\u4fee\u6b63\u30c6\u30fc\u30d7\u306e\u4f7f\u7528\u3082\u7981\u6b62\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u73fe\u5728\u306f\u4f7f\u7528OK\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8a18\u8f09\u306b\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8d64\u8272\u3060\u3051\u3067\u306a\u304f\u3001\u9ec4\u8272\u3084\u7dd1\u8272\u3001\u30d4\u30f3\u30af\u3001\u7d2b\u306a\u3069\u3001\u9ed2\u30fb\u9752\u4ee5\u5916\u306e\u30da\u30f3\u3084\u30de\u30fc\u30ab\u30fc\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3082\u7981\u6b62\u306a\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u300c\u6c34\u8272\u300d\u3084\u300c\u7d3a\u8272\u300d\u306a\u3069\u306e\u9752\u306b\u8fd1\u3044\u8272\u306f\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u3068\u3044\u3046\u7591\u554f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3042\u304f\u307e\u3067\u500b\u4eba\u7684\u306a\u611f\u899a\u3067\u3059\u304c\u300c\u6c34\u8272\u306f\u30a2\u30a6\u30c8\u300d\u300c\u7d3a\u8272\u306f\u30bb\u30fc\u30d5\u300d\u3068\u3044\u3046\u611f\u899a\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002\uff08\u306a\u305c\u306a\u3089\u3001\u7d3a\u8272\u306f\u9752\u3068\u9ed2\u3092\u6df7\u305c\u305f\u8272\u3067\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u8a8d\u3081\u3089\u308c\u305f\u8272\u540c\u58eb\u306a\u306e\u3067\u30bb\u30fc\u30d5\u3002\u4e00\u65b9\u3001\u6c34\u8272\u306f\u9752\u3068\u767d\u3092\u6df7\u305c\u305f\u8272\u3067\u3042\u308a\u3001\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u3044\u300c\u767d\u8272\u300d\u8981\u7d20\u304c\u5f37\u304f\u306a\u308b\u307b\u3069\u30a2\u30a6\u30c8\u306b\u306a\u308b\u3002\u3068\u3044\u3046\u5168\u304f\u8b0e\u306a\u611f\u899a\u3067\u3059\u3002\uff09<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u50d5\u306f\u81ea\u5206\u304c\u53d7\u3051\u305f\u8a66\u9a13\uff08\u7c3f\u8ca1\u6cd5\u6d88\u4e8b\uff09\u306f\u3059\u3079\u3066\u9752\u8272\uff08\u7d3a\u8272\u3068\u304b\u3067\u306f\u306a\u304f\u3057\u3063\u304b\u308a\u3068\u9752\u8272\uff09\u306e\u30da\u30f3\u3067\u89e3\u7b54\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3059\u3079\u3066<span 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src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2022\/07\/-e1659275894304.png\" alt=\"\u89e3\u7b54\u6b04\u5916\u306b\u4f55\u304b\u66f8\u3044\u3066\u3044\u308b\u5834\u5408\u306e\u30a4\u30e9\u30b9\u30c8\" width=\"650\" height=\"250\" class=\"aligncenter wp-image-12688 size-full\" \/><\/p>\n<p>\u53d7\u9a13\u751f\u306e\u4e2d\u3067\u3082\u3053\u306e\u70b9\u304c\u4e00\u756a\u610f\u8b58\u304c\u4f4e\u304f\u3001\u3053\u306e\u7981\u5247\u4e8b\u9805\u3092\u3084\u3089\u304b\u3057\u3066\u3057\u307e\u3046\u4eba\u304c\u975e\u5e38\u306b\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u30a4\u30e9\u30b9\u30c8\u306e\u3088\u3046\u306b\u3001\u89e3\u7b54\u6b04\u306e\u5916\u306b\u4f55\u304b\u66f8\u3044\u305f\u5834\u5408\u306f<span style=\"text-decoration: 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