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u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u3084\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u76f8\u624b\u65b9\u306b\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u5b9f\u554f\u984c\u3068\u3057\u3066\u3001\u76f8\u624b\u65b9\u306b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u3092\u6c42\u3081\u308b\u306e\u306f\u9762\u5012\u3092\u304b\u3051\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u3001\u624b\u9593\u304c\u304b\u304b\u308b\u306e\u3067\u3061\u3083\u3093\u3068\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3048\u308b\u304b\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u76f8\u624b\u65b9\u306b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306b\u4ee3\u3048\u3066\u3001\u5f53\u793e\u306b\u304a\u3044\u3066\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059<strong>\u300c\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u300d<\/strong>\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u3092\u5f97\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4ed5\u5165\u660e\u7d30\u66f8\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff19\u3000\u7b2c\u4e03\u9805\u306b\u898f\u5b9a\u3059\u308b\u8acb\u6c42\u66f8\u7b49\u3068\u306f\u3001\u6b21\u306b\u63b2\u3052\u308b\u66f8\u985e\u53ca\u3073\u96fb\u78c1\u7684\u8a18\u9332\uff08\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u7b2c\u4e8c\u6761\u7b2c\u4e09\u53f7\uff08\u5b9a\u7fa9\uff09\u306b\u898f\u5b9a\u3059\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3044\u3046\u3002\u7b2c\u4e8c\u53f7\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u3044\u3046\u3002<br \/>\n\u30fb\u30fb\u30fb\uff08\u4e2d\u7565\uff09\u30fb\u30fb\u30fb<br \/>\n\u4e09\u3000<strong>\u4e8b\u696d\u8005\u304c\u305d\u306e\u884c\u3064\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\uff08\u4ed6\u306e\u4e8b\u696d\u8005\u304c\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306b\u9650\u308b\u3082\u306e\u3068\u3057\u3001\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u3046\u3061\u3001\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u56db\u7b2c\u4e00\u9805\u305f\u3060\u3057\u66f8\u53c8\u306f\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u516d\u7b2c\u4e00\u9805\u672c\u6587\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u306b\u3064\u304d\u4f5c\u6210\u3059\u308b\u4ed5\u5165\u660e\u7d30\u66f8\u3001\u4ed5\u5165\u8a08\u7b97\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u66f8\u985e\u3067\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u305d\u306e\u4ed6\u306e\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff08\u5f53\u8a72\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4e8b\u9805\u306b\u3064\u304d\u3001\u5f53\u8a72\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u308b\u3002\uff09<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u7b2c30\u6761\u7b2c\uff19\u9805\u7b2c\uff13\u53f7<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<h2>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805<\/h2>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u306a\u304a\u3001\u8d64\u5b57\u3067\u793a\u3057\u305f\u90e8\u5206\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308b\u524d\uff08\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u4ee5\u524d\uff09\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u8a18\u8f09\u4e8b\u9805\u304b\u3089\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame_title\">\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u767b\u9332\u756a\u53f7<\/span><\/span><\/strong><br \/>\n<strong>\u2461 \u53d6\u5f15\u5e74\u6708\u65e5<\/strong><br \/>\n<strong>\u2462 \u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/strong><br \/>\n<strong>\u2463 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\u53c8\u306f\u7a0e\u8fbc\u307f\uff09\u53ca\u3073<span style=\"text-decoration: underline;\"><span style=\"color: #ff0000; text-decoration: underline;\">\u9069\u7528\u7a0e\u7387<\/span><\/span><\/strong><br \/>\n<strong>\u2464 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f<span style=\"text-decoration: underline; color: #ff0000;\">\u6d88\u8cbb\u7a0e\u984d\u7b49<\/span><\/strong><br \/>\n<strong>\u2465 \u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u53d6\u5f15\u5148\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u3084\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306b\u4e0d\u5099\u3084\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u4e0a\u8a18\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059<strong>\u300c\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u300d<\/strong>\u3092\u5f53\u793e\u306b\u304a\u3044\u3066\u4f5c\u6210\u3057\u3001\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u304b\u3089\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3092\u53d7\u3051\u308c\u3070\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u4fdd\u5b58\u300d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame_title\">\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u4ed5\u5165\u660e\u7d30\u66f8\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/strong><\/div>\n<div><strong>\u2461 \u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<\/strong><\/div>\n<div><strong>\u2462 \u53d6\u5f15\u5e74\u6708\u65e5<\/strong><\/div>\n<div><strong>\u2463 \u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/strong><\/div>\n<div><strong>\u2464 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\u53c8\u306f\u7a0e\u8fbc\u307f\uff09\u53ca\u3073\u9069\u7528\u7a0e\u7387<\/strong><\/div>\n<div><strong>\u2465 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u540c\u3058\u3060\u3068\u601d\u3063\u3066\u3044\u305f\u3060\u3044\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u304c\u4f5c\u6210\u3059\u3079\u304d\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u3092\u3053\u3061\u3089\u3067\u4f5c\u6210\u3057\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308c\u3070OK\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u76f8\u624b\u65b9\u3078\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h2>\n<p>\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306b\u8a72\u5f53\u3059\u308b\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306f\u3001\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u76f8\u624b\u65b9\u3078\u306e\u78ba\u8a8d\u65b9\u6cd5\u3068\u3057\u3066\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f86<\/a>\uff09<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u3001\u901a\u4fe1\u56de\u7dda\u7b49\u3092\u901a\u3058\u3066\u76f8\u624b\u65b9\u306e\u7aef\u672b\u6a5f\u306b\u51fa\u529b\u3057\u3001\u78ba\u8a8d\u306e\u901a\u4fe1\u3092\u53d7\u3051\u305f\u4e0a\u3067\u3001\u81ea\u5df1\u306e\u7aef\u672b\u6a5f\u304b\u3089\u51fa\u529b\u3057\u305f\u3082\u306e<\/strong><br \/>\n<strong>\u2461 \u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u304d\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u96fb\u5b50\u30e1\u30fc\u30eb\u306a\u3069\u3092\u901a\u3058\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u3078\u63d0\u4f9b\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u306e\u901a\u77e5\u7b49\u3092\u53d7\u3051\u305f\u3082\u306e<\/strong><br \/>\n<strong>\u2462 \u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u5199\u3057\u3092\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u76f8\u624b\u65b9\u306b\u63d0\u4f9b\u3057\u305f\u5f8c\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u57fa\u672c\u5951\u7d04\u7b49\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u305d\u306e\u4e00\u5b9a\u671f\u9593\u3092\u7d4c\u305f\u3082\u306e<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u3053\u3061\u3089\u3067\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u7d19\u9762\u3067\u90f5\u9001\u3059\u308b\u307b\u304b\u3001\u30e1\u30fc\u30eb\u3084\u30d5\u30a1\u30c3\u30af\u30b9\u306a\u3069\u3067\u96fb\u5b50\u30c7\u30fc\u30bf\u3092\u63d0\u4f9b\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u300c\u305d\u306e\u5185\u5bb9\u3067\u9593\u9055\u3044\u306a\u3044\u3067\u3059\u3088\u300d\u3068\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f53\u793e\uff08\uff21\u682a\u5f0f\u4f1a\u793e\uff09\u304c\u3001\u53d6\u5f15\u5148\u306e\u500b\u4eba\u4e8b\u696d\u8005\uff08\uff22\u5c71\uff23\u90ce\u3055\u3093\u3001\u30d7\u30ed\u30b0\u30e9\u30de\u30fc\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u306b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u6539\u4fee\u3092\u59d4\u8a17\u3057\u3001\u6539\u4fee\u6599\u91d1165,000\u5186\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u793e\u306b\u304a\u3044\u3066\u4f5c\u6210\u3057\u305f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u5185\u5bb9\u306b\u3064\u304d\u30e1\u30fc\u30eb\u3067\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3068\u304d\u306e\u30a4\u30e1\u30fc\u30b8\u306f\u3001\u6b21\u306e\u30a4\u30e9\u30b9\u30c8\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/-e1696855637564.png\" alt=\"\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u30a4\u30e9\u30b9\u30c8\" width=\"650\" height=\"932\" class=\"aligncenter wp-image-14375\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u30e1\u30fc\u30eb\u7b49\u3067\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u306e\u8fd4\u4fe1\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3082\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4e00\u5b9a\u671f\u9593\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306f\u627f\u8a8d\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u304c\u76f8\u624b\u65b9\u306b\u793a\u3055\u308c\u3001\u305d\u306e\u5185\u5bb9\u304c\u78ba\u8a8d\u3055\u308c\u3066\u3044\u308b\u5b9f\u614b\u306b\u3042\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308c\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u3082\u3001\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f86<\/a>\uff09<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u30fb \u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u300c\u9001\u4ed8\u5f8c\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u300d\u65e8\u306e\u901a\u77e5\u6587\u66f8\u7b49\u3092\u6dfb\u4ed8\u3057\u3066\u76f8\u624b\u65b9\u306b\u9001\u4ed8\u3057\u3001\u53c8\u306f\u63d0\u4f9b\u3057\u3001\u4e86\u627f\u3092\u5f97\u308b\u3002<\/strong><br \/>\n<strong>\u30fb \u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u53c8\u306f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u300c\u9001\u4ed8\u5f8c\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u300d\u3068\u3044\u3063\u305f\u6587\u8a00\u3092\u8a18\u8f09\u3057\u3001\u53c8\u306f\u8a18\u9332\u3057\u3001\u76f8\u624b\u65b9\u306e\u4e86\u627f\u3092\u5f97\u308b\u3002<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u8981\u3059\u308b\u306b\u3001\u300c\u3007\u9031\u9593\u7d4c\u3063\u3066\u3082\u8fd4\u4e8b\u304c\u306a\u3044\u5834\u5408\u306f\u78ba\u8a8d\u3057\u305f\u3082\u306e\u3068\u3057\u307e\u3059\u3088\u300d\u3068\u3044\u3063\u305f\u65e8\u3092\u8a18\u8f09\u3057\u305f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u9001\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u78ba\u8a8d\u306e\u8fd4\u4fe1\u304c\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/-e1696856926619.png\" alt=\"\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u30a4\u30e9\u30b9\u30c8\uff08\u4e00\u5b9a\u671f\u9593\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306f\u627f\u8a8d\u3057\u305f\u3082\u306e\u3068\u3059\u308b\u65b9\u6cd5\uff09\" width=\"650\" height=\"986\" class=\"aligncenter wp-image-14376 lazyload\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u5099\u8003\u6b04\u306b\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u65e8\u306e\u8a18\u8f09\u3092\u3057\u3066\u76f8\u624b\u65b9\u306b\u9001\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4e00\u5b9a\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u306a\u3089\u3001\u5f53\u8a72\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306e\uff31\uff06\uff21\u7b49\u306b\u306f\u66f8\u3044\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u3053\u306e\u65b9\u6cd5\u3067\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u76f8\u624b\u306b\u3061\u3083\u3093\u3068\u5c4a\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u5ba2\u89b3\u7684\u306b\u660e\u3089\u304b\u306a\u5834\u5408\u3067\u306a\u3051\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306f\u5426\u8a8d\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u9001\u4ed8\u3057\u305f\u6642\u306eE\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u304c\u9593\u9055\u3063\u3066\u3044\u305f\u308a\u3001\u73fe\u5728\u306f\u4f7f\u3063\u3066\u3044\u306a\u3044\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u5b9b\u306b\u9001\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u305d\u306e\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u304c\u76f8\u624b\u65b9\u306b\u5c4a\u3044\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u5426\u8a8d\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9f\u306b\u76f8\u624b\u306b\u5c4a\u304f\u65b9\u6cd5\u3067\u9001\u4ed8\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u660e\u3089\u304b\u306b\u4ed5\u5165\u660e\u7d30\u66f8\u304c\u76f8\u624b\u65b9\u306b\u5c4a\u3044\u3066\u3044\u306a\u3044\u3053\u3068\u304c\u5206\u304b\u3063\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u60aa\u8cea\u3067\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u300c\u8131\u7a0e\u300d\u3068\u307f\u306a\u3055\u308c\u3001\u91cd\u52a0\u7b97\u7a0e\u7b49\u306e\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u30fc\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u5f97\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u306e\u3042\u308b\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408<\/h2>\n<p>\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3082\u3001\u5f53\u793e\u3067\u4f5c\u6210\u3057\u305f\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u76f8\u624b\u65b9\u306b\u9001\u4ed8\u3057\u3001\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u4e0a\u8ff0\u3068\u540c\u69d8\u306e\u4f8b\u3067\u3001\u30d7\u30ed\u30b0\u30e9\u30de\u30fc\u306e\uff22\u5c71\uff23\u90ce\u3055\u3093\u304b\u3089\u6b21\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/-e1696857641111.png\" alt=\"\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u306e\u3042\u308b\u8acb\u6c42\u66f8\" width=\"800\" height=\"389\" class=\"aligncenter wp-image-14377 size-full lazyload\" \/><\/p>\n<p>\u3053\u306e\u8acb\u6c42\u66f8\u306f\u3001\u9069\u7528\u7a0e\u7387\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u5f53\u793e\u306b\u304a\u3044\u3066\u4f5c\u6210\u3057\u3001\u5148\u307b\u3069\u3068\u540c\u69d8\u306b\u53d6\u5f15\u306e\u76f8\u624b\u65b9\u306b\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/-e1696857909871.png\" alt=\"\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3001\u76f8\u624b\u65b9\u304b\u3089\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u30a4\u30e9\u30b9\u30c8\uff08\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\uff09\" width=\"650\" height=\"946\" class=\"aligncenter wp-image-14378 lazyload\" \/><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u306e\u3082\u3068\u3067\u306f\u3001\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u81ea\u3089\u8ffd\u8a18\u3084\u4fee\u6b63\u3092\u884c\u3046\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u76f8\u624b\u65b9\u304b\u3089\u518d\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3088\u308a\u3082\u3001\u3053\u306e\u3088\u3046\u306b\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u5f53\u793e\u3067\u4f5c\u6210\u3057\u3066\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u65b9\u304c\u624b\u3063\u53d6\u308a\u65e9\u304f\u6e08\u3080\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u76f8\u624b\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408<\/h2>\n<p>\u53d6\u5f15\u306e\u76f8\u624b\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408\uff08\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u5834\u5408\u306a\u3069\uff09\u306f\u3001\u4ed5\u5165\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3057\u76f8\u624b\u65b9\u306b\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3068\u3057\u3066\u3082\u305d\u308c\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u8005\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u76f8\u624b\u65b9\u304b\u3089<strong>\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u300d<\/strong>\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u6bb5\u968e\u7684\u306b\u6b21\u306e\u5272\u5408\u3067\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline orange\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u4ee4\u548c\uff15\u5e74\uff082023\u5e74\uff0910\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff18\u5e74\uff082026\u5e74\uff09\uff19\u670830\u65e5\u307e\u3067\u30fb\u30fb\u30fb80\uff05<\/strong><\/div>\n<div><strong>\u4ee4\u548c\uff18\u5e74\uff082026\u5e74\uff0910\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff082029\u5e74\uff09\uff19\u670830\u65e5\u307e\u3067\u30fb\u30fb\u30fb50\uff05<\/strong><\/div>\n<div><strong>\u4ee4\u548c11\u5e74\uff082029\u5e74\uff0910\u6708\uff11\u65e5\u4ee5\u5f8c\u30fb\u30fb\u30fb\uff10\uff05\uff08\u63a7\u9664\u4e0d\u53ef\uff09<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u306a\u304a\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  green\">\n<div class=\"sc_frame_title\">\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u66f8\u985e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/strong><br \/>\n<strong>\u2461 \u53d6\u5f15\u5e74\u6708\u65e5<\/strong><br \/>\n<strong>\u2462 \u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/strong><br \/>\n<strong>\u2463 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u8fbc\u307f\uff09<\/strong><br \/>\n<strong>\u2464 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class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=14403\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/wrong_1696877129-150x150.png\" width=\"150\" height=\"150\" alt=\"\u3010\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3011\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3092\u4f5c\u6210\u3057\u3066\u76f8\u624b\u65b9\u306b\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u65b9\u6cd5\" class=\"lazyload\" \/><\/div><div class=\"title\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc<\/div><div class=\"date\">2023.10.10<\/div><div class=\"substr\">\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u3001\u6d88\u8cbb\u7a0e\u306e\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u304c\u30b9\u30bf\u30fc\u30c8\u3057\u307e\u3057\u305f\u3002 \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u30b9\u30bf\u30fc\u30c8\u3057\u3066\u304b\u3089\u307e\u3060\u65e5\u304c\u6d45\u304f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u306a\u3044\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u591a\u3005\u3042\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002 \u4f8b\u3048\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308b\u524d\u306e\u5f62\u5f0f\u306e\u8acb\u6c42\u66f8\u306e\u307e\u307e\u9001\u3089\u308c\u3066\u304d\u3066\u3001\u9069\u7528\u7a0e...<\/div><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2>\uff08\u53c2\u8003\uff09\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff16\uff0d\uff16<\/h2>\n<blockquote><p><strong>\uff08\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u65b9\u6cd5\uff09<\/strong><br \/>\n11\uff0d6\uff0d6\u3000\u6cd5\u7b2c30\u6761\u7b2c\uff19\u9805\u7b2c\uff13\u53f7\u300a\u8acb\u6c42\u66f8\u7b49\u306e\u7bc4\u56f2\u300b\u306b\u898f\u5b9a\u3059\u308b\u300c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u300d\u3068\u306f\u3001\u4fdd\u5b58\u3059\u308b\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u78ba\u8a8d\u306e\u4e8b\u5b9f\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3082\u306e\u306e\u307b\u304b\u3001\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3002\uff08\u5e7310\u8ab2\u6d882\uff0d9\u306b\u3088\u308a\u8ffd\u52a0\uff09<\/p>\n<p>(1)\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u3078\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u901a\u4fe1\u56de\u7dda\u7b49\u3092\u901a\u3058\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u306e\u7aef\u672b\u6a5f\u306b\u51fa\u529b\u3057\u3001\u78ba\u8a8d\u306e\u901a\u4fe1\u3092\u53d7\u3051\u305f\u4e0a\u3067\u81ea\u5df1\u306e\u7aef\u672b\u6a5f\u304b\u3089\u51fa\u529b\u3057\u305f\u3082\u306e<br \/>\n(2)\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u304d\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3084\u96fb\u5b50\u30e1\u30fc\u30eb\u306a\u3069\u3092\u901a\u3058\u3066\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u65b9\u3078\u63d0\u4f9b\u3057\u3001\u5f53\u8a72\u76f8\u624b\u65b9\u304b\u3089\u305d\u306e\u78ba\u8a8d\u3092\u3057\u305f\u65e8\u306e\u901a\u77e5\u7b49\u3092\u53d7\u3051\u305f\u3082\u306e<br \/>\n(3)\u3000\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306e\u5199\u3057\u3092\u76f8\u624b\u65b9\u306b\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u5f53\u8a72\u4ed5\u5165\u660e\u7d30\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u76f8\u624b\u65b9\u306b\u63d0\u4f9b\u3057\u3001\u4e00\u5b9a\u671f\u9593\u5185\u306b\u8aa4\u308a\u306e\u3042\u308b\u65e8\u306e\u9023\u7d61\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u8a18\u8f09\u5185\u5bb9\u306e\u3068\u304a\u308a\u306b\u78ba\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u57fa\u672c\u5951\u7d04\u7b49\u3092\u7de0\u7d50\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u4e00\u5b9a\u671f\u9593\u3092\u7d4c\u305f\u3082\u306e<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/11\/06.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u905411\uff0d\uff16\uff0d\uff16<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u304c\u59cb\u307e\u308a\u3001\u4e8b\u696d\u8005\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u3057\u3063\u304b\u308a\u3068\u6e80\u305f\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002 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