{"id":13209,"date":"2022-09-23T19:06:24","date_gmt":"2022-09-23T10:06:24","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=13209"},"modified":"2026-04-27T00:03:41","modified_gmt":"2026-04-26T15:03:41","slug":"%e5%9b%bd%e7%a8%8e%e5%ba%81%e3%81%ae%e3%82%bf%e3%83%83%e3%82%af%e3%82%a2%e3%83%b3%e3%82%b5%e3%83%bc%e3%81%ae%e6%96%87%e7%ab%a0%e4%b8%ad%e3%81%ab%e8%aa%a4%e6%a4%8d%e3%82%92%e7%99%ba%e8%a6%8b%e3%81%97","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=13209","title":{"rendered":"\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30a2\u30f3\u30b5\u30fc\u306e\u6587\u7ae0\u4e2d\u306b\u8aa4\u690d\u3092\u767a\u898b\u3057\u305f\u4ef6\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u524d\u56de\u6295\u7a3f\u3057\u305f\u8a18\u4e8b\u2193\u3092\u66f8\u3044\u3066\u3044\u308b\u969b\u306b\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3092\u53c2\u7167\u3057\u3066\u3044\u305f\u3068\u3053\u308d\u3001\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306e\u6587\u7ae0\u4e2d\u306b\u8aa4\u690d\u3092\u767a\u898b\u3057\u307e\u3057\u305f\u3002<\/p>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=13203\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2022\/09\/medicine_1663924245-e1663926788939-150x150.jpg\" width=\"150\" height=\"150\" alt=\"\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30a2\u30f3\u30b5\u30fc\u306e\u6587\u7ae0\u4e2d\u306b\u8aa4\u690d\u3092\u767a\u898b\u3057\u305f\u4ef6\u306b\u3064\u3044\u3066\"><\/div><div class=\"title\">\u75c5\u9662\u304c\u85ac\u54c1\u3092\u4ed5\u5165\u308c\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u7b97\u5b9a\u65b9\u6cd5<\/div><div class=\"date\">2022.9.23<\/div><div class=\"substr\">\u75c5\u9662\u304c\u85ac\u54c1\u3092\u4ed5\u5165\u308c\u305f\u5834\u5408\u3001\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u4fdd\u967a\u8a3a\u7642\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u85ac\u54c1\u3068\u8ab2\u7a0e\u3068\u3055\u308c\u308b\u81ea\u7531\u8a3a\u7642\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u85ac\u54c1\u3068\u304c\u6df7\u5728\u3057\u3066\u304a\u308a\u3001\u3069\u3061\u3089\u306b\u4f7f\u308f\u308c\u308b\u306e\u304b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002 \u4eca\u56de\u306f\u3001\u3053\u306e\u3088\u3046\u306b\u533a\u5206\u56f0\u96e3\u306a\u85ac\u54c1\u306e\u4ed5\u5165\u4fa1\u683c\u306b\u3064\u3044\u3066\u306e\u6d88\u8cbb\u7a0e\u306e\u7a0e\u984d\u8a08\u7b97\u4e0a\u306e\u7559\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002  \u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408...<\/div><\/a><\/div>\n<p>\u6652\u3059\u3088\u3046\u3067\u610f\u5730\u60aa\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u30ec\u30a2\u306a\u30b1\u30fc\u30b9\u306a\u306e\u3067\u8aa4\u690d\u306e\u5185\u5bb9\u3068\u554f\u3044\u5408\u308f\u305b\u306e\u7d50\u679c\u306b\u3064\u3044\u3066\u3053\u306e\u8a18\u4e8b\u3067\u307e\u3068\u3081\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u8aa4\u690d\u306e\u5185\u5bb9<\/h2>\n<p>\u8aa4\u690d\u304c\u3042\u3063\u305f\u306e\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6417\u300e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u300f\u306e\u6587\u7ae0\u4e2d\u3067\u3059\u3002<\/p>\n<blockquote><p>No.6417\u2003\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408<br \/>\n[\u4ee4\u548c4\u5e744\u67081\u65e5\u73fe\u5728\u6cd5\u4ee4\u7b49]\n<p>\u5bfe\u8c61\u7a0e\u76ee<br \/>\n\u6d88\u8cbb\u7a0e<\/p>\n<p>\u6982\u8981<br \/>\n\u8ab2\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u500b\u5225\u5bfe\u5fdc\u65b9\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u5171\u901a\u3057\u3066\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u304c\u305d\u306e\u4e8b\u696d\u8005\u306e\u4e8b\u696d\u306e\u5b9f\u614b\u3092\u53cd\u6620\u3057\u3066\u3044\u306a\u3044\u306a\u3069\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u3088\u308a\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3088\u308a\u3082\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306b\u3088\u3063\u3066\u8a08\u7b97\u3059\u308b\u65b9\u304c\u5408\u7406\u7684\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u4ee3\u3048\u3066\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306b\u3088\u3063\u3066\u4ed5\u5165\u63a7\u9664\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u7b97\u5b9a<br \/>\n\u5177\u4f53\u7684\u306b\u306f\u3001\u4f7f\u7528\u4eba\u306e\u6570\u307e\u305f\u306f\u5f93\u4e8b\u65e5\u6570\u306e\u5272\u5408\u3001\u6d88\u8cbb\u307e\u305f\u306f\u4f7f\u7528\u3059\u308b\u8cc7\u7523\u306e\u4fa1\u984d\u3001\u4f7f\u7528\u6570\u91cf\u3001\u4f7f\u7528\u9762\u7a4d\u306e\u5272\u5408\u3068\u3044\u3063\u305f\u3082\u306e\u306a\u3069\u3001\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u306b\u5171\u901a\u3057\u3066\u8981\u3059\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306e\u6027\u8cea\u306b\u5fdc\u3058\u305f\u5408\u7406\u7684\u306a\u3082\u306e\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u7bc4\u56f2<br \/>\n<span style=\"text-decoration: underline;\"><strong>\u8ab2\u7a0e\u58f2\u4e0a\u306b\u6e96\u305a\u308b\u5272\u5408<\/strong><\/span>\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u8005\u304c\u884c\u3046\u4e8b\u696d\u306e\u5168\u90e8\u306b\u3064\u3044\u3066\u540c\u4e00\u306e\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u533a\u5206\u306b\u3088\u308a\u305d\u308c\u305e\u308c\u5225\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff081\uff09\u2003\u4e8b\u696d\u306e\u7a2e\u985e\u306e\u7570\u306a\u308b\u3054\u3068<br \/>\n\uff082\uff09\u2003\u4e8b\u696d\u306b\u4fc2\u308b\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u7a2e\u985e\u306e\u7570\u306a\u308b\u3054\u3068<br \/>\n\uff083\uff09\u2003\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u696d\u5834\u306e\u5358\u4f4d\u3054\u3068<\/p>\n<p>\u3053\u308c\u3089\u306e\u5358\u4f4d\u3067\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u90e8\u306e\u4e8b\u696d\u5834\u306b\u3064\u3044\u3066\u672c\u6765\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u3092\u9069\u7528\u3057\u3001\u4ed6\u306e\u4e8b\u696d\u5834\u306b\u3064\u3044\u3066\u306f\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u3088\u308b\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u9069\u7528\u3059\u3079\u304d\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6417.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6417\u300e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u300f<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u592a\u5b57\u90e8\u5206\u3067\u3001\u300c\u8ab2\u7a0e\u58f2\u4e0a\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\uff5e\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6b63\u3057\u304f\u306f\u300c\u8ab2\u7a0e\u58f2\u4e0a\"\u5272\u5408\"\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\uff5e\u300d\u3068\u66f8\u304f\u3079\u304d\u306f\u305a\u306e\u8aa4\u690d\u3060\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u56fd\u7a0e\u5e81\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u305f<\/h2>\n<p>\u3053\u306e\u4ef6\u306b\u3064\u3044\u3066\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6417\u300e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u300f\u306e\u6587\u7ae0\u4e2d\u306b\u8aa4\u5b57\u3092\u767a\u898b\u3057\u307e\u3057\u305f\u3002<br \/>\n\u300c\u6982\u8981\u300d\u5185\u306e\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\u7bc4\u56f2\u300d\u306e\u6587\u7ae0\uff11\u884c\u76ee\u3067<br \/>\n\u300c\u8ab2\u7a0e\u58f2\u4e0a\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\uff5e\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6b63\u3057\u304f\u306f\u300c\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\uff5e\u300d\u3068\u66f8\u304f\u3079\u304d\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\uff08\u300c\u8ab2\u7a0e\u58f2\u4e0a\u300d\u306e\u5f8c\u306e\u300c\u5272\u5408\u300d\u304c\u629c\u3051\u3066\u3044\u307e\u3059\u3002\uff09<br \/>\n\u4ee5\u4e0a\u3001\u3054\u78ba\u8a8d\u306e\u7a0b\u3088\u308d\u3057\u304f\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p><\/blockquote>\n<p>\u56fd\u7a0e\u5e81\u304b\u3089\u8fd4\u4e8b\u304c\u5c4a\u304d\u6b21\u7b2c\u3001\u307e\u305f\u8ffd\u3063\u3066\u3054\u9023\u7d61\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff08\u8ffd\u8a18\uff09\u5f8c\u65e5\u4fee\u6b63\u3055\u308c\u3066\u307e\u3057\u305f<\/h2>\n<p>\u8a18\u4e8b\u3092\u66f8\u3044\u305f\u3042\u3068\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306e\u8fd4\u4e8b\u306f\u306a\u304b\u3063\u305f\u306e\u3067\u3059\u304c\u3001\u300c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u306e\u8aa4\u690d\u306e\u4ef6\u3069\u3046\u306a\u3063\u305f\u304b\u306a\u3042\uff5e\u300d\u3068\u601d\u3063\u3066\u4e0a\u8a18\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3092\u8997\u3044\u3066\u307f\u305f\u3089\u3001\u304d\u3061\u3093\u3068\u4fee\u6b63\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u4eca\u306f\u6b63\u3057\u304f\u300c\u8ab2\u7a0e\u58f2\u4e0a<span style=\"text-decoration: underline;\"><strong>\u5272\u5408<\/strong><\/span>\u306b\u6e96\u305a\u308b\u5272\u5408\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306b\u306f\uff5e\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u306e\u65b9\u3001\u3054\u5bfe\u5fdc\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff082026\u5e74\uff14\u6708\u8ffd\u8a18\uff09\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u306b\u3082\u8aa4\u690d\u3092\u767a\u898b\u3057\u307e\u3057\u305f<\/h2>\n<p>\u4ee4\u548c\uff18\u5e74\uff14\u6708\uff11\u65e5\u65bd\u884c\u306e\u6539\u6b63\u6cd5\u3067\u3001\u500b\u4eba\u4e8b\u696d\u8005\u306e\u4ee4\u548c\uff19\u5e74\u53ca\u3073\u4ee4\u548c10\u5e74\u306b\u542b\u307e\u308c\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u300c\uff13\u5272\u7279\u4f8b\u300d\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u56fd\u7a0e\u5e81\u306e\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u306e\u4e2d\u306b\u3001\u307e\u305f\u3082\u8aa4\u690d\u3092\u767a\u898b\u3057\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p><strong>\uff08\uff13\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\uff09<\/strong><br \/>\n\u554f115\uff0d\uff12 \u5c0f\u898f\u6a21\u500b\u4eba\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff13\u5272\u7279\u4f8b\uff09\u306f\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5343\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u671f\u9593\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u3010\u4ee4\u548c\uff18\u5e74\uff14\u6708\u8ffd\u52a0\u3011<br \/>\n\u3010\u7b54\u3011 \uff13\u5272\u7279\u4f8b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u308b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u4ee4\u548c\uff19\u5e74\u53ca\u3073\u4ee4\u548c10\u5e74\u306b\u542b\u307e\u308c\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u300c\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u514d\u7a0e\u4e8b\u696d\u8005\u3092\u542b\u307f\u307e\u3059\u3002\uff09\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff13\u2460\uff09\u3002 \u305f\u3060\u3057\u3001\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3042\u308b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\uff13\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 <\/p>\n<p>\u3010\u56fd\u5916\u4e8b\u696d\u8005\u304c\u6052\u4e45\u7684\u65bd\u8a2d\u3092\u6709\u3057\u306a\u3044\u5834\u5408\u3011<br \/>\n\u2460 \uff13\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306b\u304a\u3044\u3066\u6052\u4e45\u7684\u65bd\u8a2d\uff08\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u3092\u3044\u3044\u307e\u3059\u3002\uff09\u3092\u6709\u3057\u306a\u3044\u56fd\u5916\u4e8b\u696d\u8005\u3067\u3042\u308b\u8ab2\u7a0e\u671f\u9593\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff13\u2460\uff09 <\/p>\n<p>\u3010\u904e\u53bb\u306e\u58f2\u4e0a\u304c\u4e00\u5b9a\u91d1\u984d\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u3011<br \/>\n\u2461 \u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5343\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u671f\u9593\uff08\u6d88\u6cd5\uff19\u2460\uff09 <br \/>\n\u2462 \u7279\u5b9a\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u308b\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069 \u7528\u304c\u5236\u9650\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593\uff08\u6d88\u6cd5\uff19\u306e\uff12\u2460\uff09 <br \/>\n\u2463 \u76f8\u7d9a\uff08\u6ce8\uff11\uff09\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069\u7528\u304c\u5236\u9650\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593\uff08\u6d88\u6cd510\u300111\u300112\uff09 <br \/>\n\uff08\u6ce8\uff09\uff11 \u76f8\u7d9a\u306e\u3042\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u76f8\u7d9a\u306b\u3088\u308a\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069\u7528\u304c\u5236\u9650\u3055\u308c\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u304c\u76f8\u7d9a\u65e5\u4ee5\u524d\u3067\u3042\u308a\u3001\u4ed6\u306e\u4e8b\u7531\u306b\u3088\u308a\uff13\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u5236\u9650\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593\u3067\u306a\u3051\u308c\u3070\u3001<span style=\"text-decoration: underline;\"><strong>\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong><\/span>\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff13\u2460\uff09\u3002<\/p>\n<p>\uff08\u5f8c\u7565\uff09<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/115-2.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff0d\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u554f115-2<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u306e\u592a\u5b57\u90e8\u5206\u306e\u6587\u7ae0\u3001\u3053\u308c\u306f\u300c\uff13\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u300d\u306e\u66f8\u304d\u9593\u9055\u3044\u3067\u3059\u3088\u306d\uff1f\uff1f\uff1f<\/p>\n<p>\u304a\u305d\u3089\u304f\u3001\u3053\u306e\u524d\u306e\u554f115\uff08\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u2460\uff09\u306e\u6587\u4e2d\u306b\u307b\u3068\u3093\u3069\u540c\u3058\u6587\u7ae0\uff08\u4e0b\u8a18\u306e\u8d64\u5b57\u306e\u6587\u7ae0\uff09\u304c\u3042\u308b\u306e\u3067\u3001\u305d\u306e\u6587\u7ae0\u3092\u30b3\u30d4\u30da\u3057\u3066\u3001\u9644\u5247\u306e\u6761\u6587\u756a\u53f7\u7b49\u306f\u66f8\u304d\u76f4\u3057\u305f\u3082\u306e\u306e\u300c\uff12\u5272\u7279\u4f8b\u300d\u3092\u300c\uff13\u5272\u7279\u4f8b\u300d\u306b\u66f8\u304d\u76f4\u3059\u306e\u3092\u5fd8\u308c\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u2460\uff09<\/strong><br \/>\n\u554f115 \u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u306f\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5343\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u671f\u9593\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u3010\u4ee4\u548c\uff15\u5e74\uff14\u6708\u8ffd\u52a0\u3011\u3010\u4ee4\u548c\uff16\u5e74\uff14\u6708\u6539\u8a02\u3011 \u3010\u4ee4\u548c\uff18\u5e74\uff14\u6708\u8ffd\u52a0\u3011<br \/>\n\u3010\u7b54\u3011 \uff12\u5272\u7279\u4f8b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u5404\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u3001\u514d\u7a0e\u4e8b\u696d\u8005\uff08\u300c\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u514d\u7a0e\u4e8b\u696d\u8005\u3092\u542b\u307f\u307e\u3059\u203b\u3002\uff09 \u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408\u306b\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff0828\u5e74\u6539\u6b63\u6cd5\u9644\u524751\u306e\uff12\u2460\uff09\u3002 \u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002 \u203b \u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u958b\u59cb\u524d\u3067\u3042\u308b\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u4ee5\u524d\u306e\u671f\u9593\u3092\u542b\u3080\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u554f116\u300a\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u2461\u300b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\uff08\uff5e\u4e2d\u7565\uff09<br \/>\n<span style=\"color: #ff0000;\">\u2463 \u76f8\u7d9a\uff08\u6ce8\uff11\uff09\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u306e\u7279\u4f8b\u306b\u3088\u308a\u4e8b\u696d\u8005\u514d\u7a0e\u70b9\u5236\u5ea6\u306e\u9069\u7528\u304c\u5236\u9650\u3055\u308c\u308b\u8ab2\u7a0e\u671f\u9593\uff08\u6d88\u6cd510\u300111\u300112\uff09 <\/span><br \/>\n<span style=\"color: #ff0000;\">\uff08\u6ce8\uff09\uff11 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/115.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff0d\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u554f115<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u4ef6\u306b\u3064\u3044\u3066\u3082\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u4e0b\u8a18\u306e\u30e1\u30fc\u30eb\u3092\u9001\u3063\u3066\u304a\u304d\u307e\u3057\u305f\u3002<\/p>\n<blockquote><p>\u6d88\u8cbb\u7a0e\u306e\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u554f115-2\u306e\u2463(\u6ce8)\uff11\u306e\u6587\u4e2d\u306b\u8aa4\u690d\u3092\u767a\u898b\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\uff08\u6ce8\uff09\uff11 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