{"id":14474,"date":"2023-10-11T18:42:18","date_gmt":"2023-10-11T09:42:18","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=14474"},"modified":"2025-09-22T15:10:29","modified_gmt":"2025-09-22T06:10:29","slug":"%e3%83%95%e3%83%a9%e3%83%b3%e3%83%81%e3%83%a3%e3%82%a4%e3%82%ba%e5%8a%a0%e7%9b%9f%e5%ba%97%e3%81%af%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e3%81%ab%e6%9c%ac%e9%83%a8%e3%81%ae%e7%99%bb%e9%8c%b2","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=14474","title":{"rendered":"\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u4e8b\u696d\u3067\u4ea4\u4ed8\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3059\u308b\u767b\u9332\u756a\u53f7"},"content":{"rendered":"<p>\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\u59cb\u307e\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306b\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u306e\u52a0\u76df\u5e97\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u7b49\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805<\/h2>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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\u767b\u9332\u756a\u53f7<\/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\u9069\u7528\u7a0e\u7387<\/strong><br \/>\n<strong>\u2464 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/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>\u5c0f\u58f2\u696d\u306a\u3069\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u306e\u8005\u306b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u4e00\u5b9a\u306e\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u4ee3\u3048\u3066\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\uff08\u7c21\u6613\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  blue\">\n<div class=\"sc_frame_title\">\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\uff08\u7c21\u6613\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\u767b\u9332\u756a\u53f7<\/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<\/strong><br \/>\n<strong>\u2464 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u53c8\u306f\u9069\u7528\u7a0e\u7387<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=14373\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2023\/10\/22234794_m-150x150.jpg\" width=\"150\" height=\"150\" alt=\"\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u4e8b\u696d\u3067\u4ea4\u4ed8\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3059\u308b\u767b\u9332\u756a\u53f7\"><\/div><div class=\"title\">\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<\/div><div class=\"date\">2023.10.9<\/div><div class=\"substr\">\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 \u3057\u304b\u3057\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u307e\u3060\u59cb\u307e\u3063\u305f\u3070\u304b\u308a\u3067\u3042\u308a\u3001\u5236\u5ea6\u306e\u6982\u8981\u3092\u3088\u304f\u77e5\u3089\u306a\u3044\u4e8b\u696d\u8005\u306e\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044...<\/div><\/a><\/div>\n<p>\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u3067\u3042\u308b\u4e8b\u696d\u8005\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u305d\u306e\u52a0\u76df\u5e97\u3067\u3042\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b<\/h2>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u3082\u3068\u3067\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u8ca9\u58f2\u7b49\u306e\u59d4\u8a17\u3092\u53d7\u3051\u305f\u53d7\u8a17\u8005\u304c\u3001\u59d4\u8a17\u8005\u306e\u4ee3\u308f\u308a\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u300c\u4ee3\u7406\u4ea4\u4ed8\u300d\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6b21\u306e\u2460\u53ca\u3073\u2461\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\u300c\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u300d\u3068\u3044\u3046\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5a92\u4ecb\u307e\u305f\u306f\u53d6\u6b21\u3092\u884c\u3046\u3082\u306e\u3067\u3042\u308b\u53d7\u8a17\u8005\u304c\u3001\u300c\u53d7\u8a17\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u300d\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline  orange\">\n<div class=\"sc_frame_title\">\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460\u00a0\u59d4\u8a17\u8005\u53ca\u3073\u53d7\u8a17\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068<\/strong><\/div>\n<div><strong>\u2461 \u59d4\u8a17\u8005\u304c\u53d7\u8a17\u8005\u306b\u81ea\u5df1\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u53d6\u5f15\u524d\u307e\u3067\u306b\u901a\u77e5\u3057\u3066\u3044\u308b\u3053\u3068<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u4ee3\u7406\u4ea4\u4ed8\u3068\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=14452\" ><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\/26200617_m-150x150.jpg\" width=\"150\" height=\"150\" alt=\"\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u4e8b\u696d\u3067\u4ea4\u4ed8\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3059\u308b\u767b\u9332\u756a\u53f7\" class=\"lazyload\" \/><\/div><div class=\"title\">\u59d4\u8a17\u8ca9\u58f2\u306b\u304a\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ee3\u7406\u4ea4\u4ed8\u3068\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b<\/div><div class=\"date\">2023.10.11<\/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\u59cb\u307e\u308a\u307e\u3057\u305f\u3002 \u4eca\u56de\u306f\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u3092\u4ed6\u8005\u306b\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u300c\u4ee3\u7406\u4ea4\u4ed8\u300d\u3068\u300c\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u300d\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002  \u672c\u6765\u306a\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u306e\u306f\u59d4\u8a17\u8005 \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005...<\/div><\/a><\/div>\n<p>&nbsp;<\/p>\n<h2>\u4e8b\u52d9\u51e6\u7406\u306e\u307f\u306e\u59d4\u8a17\u3067\u3042\u3063\u3066\u3082\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b<\/h2>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u7bc4\u56f2\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\">\u300c\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u300d<\/a>\u306e\u554f48\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u3053\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306f\u3001\u7269\u306e\u8ca9\u58f2\u306a\u3069\u3092\u59d4\u8a17\u3057\u3001\u53d7\u8a17\u8005\u304c\u8cb7\u624b\u306b\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u53d6\u5f15\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u554f48<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u7b49\uff09\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u306a\u3089\u305a\u3001\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u304c\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u5546\u54c1\u7b49\u3092\u8ca9\u58f2\u3057\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u304c\u52a0\u76df\u5e97\u306e\u4e8b\u52d9\u51e6\u7406\u3092\u4ee3\u884c\u3059\u308b\u5834\u5408\u306a\u3069\u3001\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u304c\u9867\u5ba2\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u969b\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\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\/-1-e1697024623827.png\" alt=\"\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u304c\u3042\u308b\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u4e8b\u696d\u306e\u30a4\u30e9\u30b9\u30c8\" width=\"650\" height=\"549\" class=\"aligncenter wp-image-14489 size-full lazyload\" \/><\/p>\n<p>\u306a\u304a\u3001\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306f\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u53ca\u3073\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u306e\u53cc\u65b9\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3051\u308c\u3070\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u304c\u9867\u5ba2\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u969b\u306b\u4ea4\u4ed8\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u52a0\u76df\u5e97\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u304c\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u306b\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u52a0\u76df\u5e97\u304c\u9867\u5ba2\u306b\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u969b\u306b\u4ea4\u4ed8\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u3001\u30d5\u30e9\u30f3\u30c1\u30e3\u30a4\u30ba\u672c\u90e8\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\uff08\u53c2\u8003\uff09\uff31\uff06\uff21\u306e\u53d6\u6271\u3044\u306f\u8d85\u6cd5\u898f\u7684\uff1f<\/h2>\n<p>\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u306e12\u7b2c\uff11\u9805\u306e\u6761\u6587\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><strong>\uff08\u5a92\u4ecb\u8005\u7b49\u306b\u3088\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u306e\u7279\u4f8b\uff09<\/strong><br \/>\n\u7b2c\u4e03\u5341\u6761\u306e\u5341\u4e8c\u3000\u4e8b\u696d\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u9650\u308b\u3002\uff09\u304c\u3001<strong>\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u306b\u4fc2\u308b\u696d\u52d9\u3092\u884c\u3046\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u9650\u308b\u3002\u4ee5\u4e0b\u3053\u306e\u6761\u306b\u304a\u3044\u3066\u300c\u5a92\u4ecb\u8005\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u4ecb\u3057\u3066\u56fd\u5185\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066<\/strong>\u3001\u5f53\u8a72\u5a92\u4ecb\u8005\u7b49\u304c\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u307e\u3067\u306b\u5f53\u8a72\u4e8b\u696d\u8005\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u308b\u65e8\u306e\u901a\u77e5\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u5f53\u8a72\u5a92\u4ecb\u8005\u7b49\u306f\u3001\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u53d7\u3051\u308b\u4ed6\u306e\u8005\u306b\u5bfe\u3057\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u56db\u7b2c\u4e00\u9805\uff08\u7b2c\u4e00\u53f7\u306b\u4fc2\u308b\u90e8\u5206\u306b\u9650\u308b\u3002\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u3001\u540c\u6761\u7b2c\u4e8c\u9805\uff08\u7b2c\u4e00\u53f7\u306b\u4fc2\u308b\u90e8\u5206\u306b\u9650\u308b\u3002\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u53c8\u306f\u540c\u6761\u7b2c\u4e09\u9805\uff08\u7b2c\u4e00\u53f7\u306b\u4fc2\u308b\u90e8\u5206\u306b\u9650\u308b\u3002\uff09\u306e\u898f\u5b9a\u306b\u3088\u308a\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4ee3\u3048\u3066\u5f53\u8a72\u5a92\u4ecb\u8005\u7b49\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u4e8c\u7b2c\u56db\u9805\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u82e5\u3057\u304f\u306f\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\uff08\u4ee5\u4e0b\u7b2c\u4e03\u5341\u6761\u306e\u5341\u56db\u307e\u3067\u306b\u304a\u3044\u3066\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u53c8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\uff08\u6cd5\u7b2c\u4e94\u5341\u4e03\u6761\u306e\u56db\u7b2c\u4e94\u9805\u306b\u898f\u5b9a\u3059\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u6761\u53ca\u3073\u6b21\u6761\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u5f53\u8a72\u4e8b\u696d\u8005\u306b\u4ee3\u308f\u3064\u3066\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5a92\u4ecb\u8005\u7b49\u306f\u3001\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u3001\u5f53\u8a72\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u5199\u3057\u53c8\u306f\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363CO0000000360\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c70\u6761\u306e12\u7b2c\uff11\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4e0a\u8a18\u306e\u592a\u5b57\u90e8\u5206\u306e\u901a\u308a\u3001\u6761\u6587\u4e0a\u3001\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\u304c\u53d7\u3051\u3089\u308c\u308b\u306e\u306f\u300c\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u306b\u4fc2\u308b\u696d\u52d9\u3092\u884c\u3046\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u9650\u308b\u3002\uff09\u3092\u4ecb\u3057\u3066\u56fd\u5185\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u5834\u5408\u306b\u304a\u3044\u3066\uff5e\u300d\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6761\u6587\u3092\u53b3\u5bc6\u306b\u89e3\u91c8\u3057\u305f\u5834\u5408\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/48.pdf\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f48<\/a>\uff08\u4e0b\u8a18\u53c2\u7167\uff09\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3088\u3046\u306a\u300c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u300d\u306f\u3001\u300c\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u306b\u4fc2\u308b\u696d\u52d9\u3092\u884c\u3046\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u9650\u308b\u3002\uff09\u3092\u4ecb\u3057\u3066\u56fd\u5185\u306b\u304a\u3044\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u5834\u5408\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3088\u3046\u306b\u3082\u601d\u3048\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\uff31\uff06\uff21\u306f\u3001\u3042\u308b\u7a2e\u306e\u8d85\u6cd5\u898f\u7684\u306a\u53d6\u308a\u6271\u3044\u3068\u3057\u3066\u3001\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u306b\u914d\u616e\u3057\u305f\u3082\u306e\u3060\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff08\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\uff09<br \/>\n\u554f48 \u5f53\u793e\uff08\u59d4\u8a17\u8005\uff09\u306f\u3001\u53d6\u5f15\u5148\uff08\u53d7\u8a17\u8005\uff09\u306b\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u59d4\u8a17\u3057\u3001\u59d4\u8a17\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002 \u3053\u308c\u307e\u3067\u3001\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u7d0d\u54c1\u66f8\u306f\u53d6\u5f15\u5148\u304b\u3089\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u7d0d\u54c1\u66f8\u3092\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002 \u306a\u304a\u3001\u5f53\u793e\u3068\u53d6\u5f15\u5148\u306f\u3044\u305a\u308c\u3082\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3059\u3002\u3010\u4ee4\u548c\uff15\u5e7410\u6708\u6539\u8a02\u3011<\/p>\n<p>\u3010\u7b54\u3011<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306f\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u6d88\u6cd557\u306e\uff14\u2460\uff09\u3002<br \/>\n\u59d4\u8a17\u8ca9\u58f2\u306e\u5834\u5408\u3001\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u59d4\u8a17\u8005\u3067\u3059\u304b\u3089\u3001\u672c\u6765\u3001\u59d4\u8a17\u8005\u304c\u8cfc\u5165\u8005\u306b\u5bfe\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 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\/>\n\u307e\u305f\u3001\u6b21\u306e\u2460\u53ca\u3073\u2461\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u3088\u308a\u3001\u5a92\u4ecb\u53c8\u306f\u53d6\u6b21\u304e\u3092\u884c\u3046\u8005\u3067\u3042\u308b\u53d7\u8a17\u8005\u304c\u3001\u59d4\u8a17\u8005\u306e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u3001\u81ea\u5df1\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u53c8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3001\u59d4\u8a17\u8005\u306b\u4ee3\u308f\u3063\u3066\u3001\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3057\u3001\u53c8\u306f\u63d0\u4f9b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u4ee5\u4e0b\u300c\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\uff08\u6d88\u4ee470\u306e12\u2460\uff09\u3002<br \/>\n\u2460 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\/>\n\u3000\u3053\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306f\u3001\u7269\u306e\u8ca9\u58f2\u306a\u3069\u3092\u59d4\u8a17\u3057\u3001\u53d7\u8a17\u8005\u304c\u8cb7\u624b\u306b\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u53d6\u5f15\u3060\u3051\u3067\u306f\u306a\u304f\u3001<span style=\"text-decoration: underline;\"><strong>\u8acb\u6c42\u66f8\u306e\u767a\u884c\u4e8b\u52d9\u3084\u96c6\u91d1\u4e8b\u52d9\u3068\u3044\u3063\u305f\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306b\u4ed8\u968f\u3059\u308b\u884c\u70ba\u306e\u307f\u3092\u59d4\u8a17\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u3000\u30fb\u30fb\u30fb\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\/48.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9Q&amp;A\u554f48<\/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\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\u59cb\u307e\u308a\u307e\u3057\u305f\u3002 \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u4e0b\u306b\u304a\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306f\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306b\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002 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