{"id":2371,"date":"2019-01-29T02:18:51","date_gmt":"2019-01-28T17:18:51","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=2371"},"modified":"2025-09-23T17:47:22","modified_gmt":"2025-09-23T08:47:22","slug":"%e5%bb%ba%e7%89%a9%e3%81%a8%e5%9c%9f%e5%9c%b0%e3%82%92%e4%b8%80%e6%8b%ac%e8%ad%b2%e6%b8%a1%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%ae%e8%ad%b2%e6%b8%a1%e5%af%be%e4%be%a1%e3%81%ae%e5%90%88%e7%90%86","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=2371","title":{"rendered":"\u5efa\u7269\u3068\u571f\u5730\u3092\u4e00\u62ec\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8b72\u6e21\u5bfe\u4fa1\u306e\u5408\u7406\u7684\u306a\u533a\u5206\u3068\u306f"},"content":{"rendered":"<p><span><div class=\"sc_frame_wrap inline custom\">\n<div class=\"sc_frame \" style=\"border-color: #3aff3d; background-color: #e9ffe2; color: #333;\">\n<div class=\"sc_frame_text\"><span style=\"color: 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\/><\/p>\n<p>\u5efa\u7269\u304c\u8001\u673d\u5316\u3057\u3066\u3044\u3066\u8cc7\u7523\u4fa1\u5024\u304c\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u3084\u672c\u6765\u58f2\u4e3b\u5074\u3067\u884c\u3046\u3079\u304d\u3067\u3042\u3063\u305f\u5efa\u7269\u306e\u53d6\u58ca\u5de5\u4e8b\u7b49\u3092\u8cb7\u4e3b\u306b\u59d4\u306d\u3066\u3044\u308b\u3088\u3046\u306a\u5834\u5408\u3067\u3042\u308c\u3070\u3068\u3082\u304b\u304f\u3001\u5efa\u7269\u306b\u5341\u5206\u306a\u8cc7\u7523\u4fa1\u5024\u304c\u3042\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u4e0a\u8a18\u306e\u3088\u3046\u306a\u5185\u8a33\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u4e0d\u5408\u7406\u306a\u533a\u5206\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5efa\u7269\u3068\u571f\u5730\u3092\u4e00\u62ec\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044<\/h2>\n<p>\u5efa\u7269\u3068\u571f\u5730\u3092\u4e00\u62ec\u3057\u3066\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff11\uff10\uff0d\uff11\uff0d\uff15\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u5efa\u7269\u3068\u571f\u5730\u7b49\u3068\u3092\u540c\u4e00\u306e\u8005\u306b\u5bfe\u3057\u540c\u6642\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/strong><br \/>\n\u4e8b\u696d\u8005\u304c\u4ee4\u7b2c45\u6761\u7b2c3\u9805\u300a\u4e00\u62ec\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u6a19\u6e96\u306e\u8a08\u7b97\u306e\u65b9\u6cd5\u300b\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\uff08\u4ee5\u4e0b\u300c\u8ab2\u7a0e\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u540c\u9805\u306b\u898f\u5b9a\u3059\u308b\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\uff08\u4ee5\u4e0b\u300c\u975e\u8ab2\u7a0e\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u3092\u540c\u4e00\u306e\u8005\u306b\u5bfe\u3057\u540c\u6642\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u5408\u7406\u7684\u306b\u533a\u5206\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3042\u308b\u304c\u3001\u5efa\u7269\u3001\u571f\u5730\u7b49\u3092\u540c\u4e00\u306e\u8005\u306b\u5bfe\u3057\u540c\u6642\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u5bfe\u4fa1\u306b\u3064\u304d\u3001\u6240\u5f97\u7a0e\u53c8\u306f\u6cd5\u4eba\u7a0e\u306e\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306b\u3088\u308a\u533a\u5206\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u533a\u5206\u3057\u305f\u3068\u3053\u308d\u306b\u3088\u308b\u3002<\/p>\n<p><strong>(\u6ce8)\u3000\u5408\u7406\u7684\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u540c\u9805\u306e\u898f\u5b9a\u306b\u3088\u308a\u3001\u305d\u308c\u305e\u308c\u306e\u8b72\u6e21\u306b\u4fc2\u308b\u901a\u5e38\u306e\u53d6\u5f15\u4fa1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u533a\u5206\u3059\u308b\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/10\/01.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff11\uff10\uff0d\uff11\uff0d\uff15<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306b\u5408\u7406\u7684\u306a\u533a\u5206\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c45\u6761\u7b2c\uff13\u9805\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u3001\u5408\u7406\u7684\u306a\u91d1\u984d\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5408\u7406\u7684\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u6309\u5206\u8a08\u7b97\u3092\u884c\u3046<\/h2>\n<p>\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c45\u6761\u7b2c\uff13\u9805\u3067\u306f\u3001\u4e00\u62ec\u8b72\u6e21\u306b\u4fc2\u308b\u8b72\u6e21\u5bfe\u4fa1\u306e\u533a\u5206\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\uff08\u7279\u5b9a\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u4fc2\u308b\u8cc7\u7523\uff08\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u300c\u8ab2\u7a0e\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\uff08\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u300c\u975e\u8ab2\u7a0e\u8cc7\u7523\u300d\u3068\u3044\u3046\u3002\uff09\u3068\u3092\u540c\u4e00\u306e\u8005\u306b\u5bfe\u3057\u3066\u540c\u6642\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u3053\u308c\u3089\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u6cd5\u7b2c\u4e8c\u5341\u516b\u6761\u7b2c\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u3044\u3046\u3002\u4ee5\u4e0b\u3053\u306e\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u304c\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u975e\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u3068\u306b\u5408\u7406\u7684\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u306f\u3001<strong>\u3053\u308c\u3089\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u3001\u3053\u308c\u3089\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u306e\u6642\u306b\u304a\u3051\u308b\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u4fa1\u984d\u3068\u5f53\u8a72\u975e\u8ab2\u7a0e\u8cc7\u7523\u306e\u4fa1\u984d\u3068\u306e\u5408\u8a08\u984d\u306e\u3046\u3061\u306b\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u4fa1\u984d\u306e\u5360\u3081\u308b\u5272\u5408\u3092\u4e57\u3058\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3059\u308b\u3002<\/strong><\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363CO0000000360\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c45\u6761\u7b2c\uff13\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u5185\u8a33\u304c\u5408\u7406\u7684\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306f\u3001\u6642\u4fa1\u7b49\u306e\u6bd4\u7387\u3067\u6309\u5206\u8a08\u7b97\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u6309\u5206\u8a08\u7b97\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote>\n[1]\u2003\u8b72\u6e21\u6642\u306b\u304a\u3051\u308b\u571f\u5730\u53ca\u3073\u5efa\u7269\u306e\u305d\u308c\u305e\u308c\u306e\u6642\u4fa1\u306e\u6bd4\u7387\u306b\u3088\u308b\u6309\u5206<br \/>\n[2]\u2003\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u984d\u3084\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u3092\u57fa\u306b\u3057\u305f\u6309\u5206<br \/>\n[3]\u2003\u571f\u5730\u3001\u5efa\u7269\u306e\u539f\u4fa1(\u53d6\u5f97\u8cbb\u3001\u9020\u6210\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u30fb\u8ca9\u58f2\u8cbb\u3001\u652f\u6255\u5229\u5b50\u7b49\u3092\u542b\u307f\u307e\u3059\u3002)\u3092\u57fa\u306b\u3057\u305f\u6309\u5206<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/6301_qa.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81 \u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6301 \u8ab2\u7a0e\u6a19\u6e96Q&amp;A<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<h2>\uff08\u53c2\u8003\uff09<span>\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3088\u308a\u533a\u5206\u3057\u3066\u3044\u308b\u5834\u5408<\/span><\/h2>\n<p><span>\u4e00\u62ec\u8b72\u6e21\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306b\u6642\u4fa1\u7b49\u306e\u6bd4\u7387\u306b\u3088\u308a\u6848\u5206\u8a08\u7b97\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u305d<\/span><span>\u308c\u305e\u308c\u306e\u5bfe\u4fa1\u306b\u3064\u304d\u3001\u6240\u5f97\u7a0e\u53c8\u306f\u6cd5\u4eba\u7a0e\u306e\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u306e\u8a08\u7b97\u306b\u304a\u3051\u308b\u53d6\u6271\u3044\u306b\u3088\u308a\u533a\u5206\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u305d\u306e\u533a\u5206\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001<span>\u6cd5\u4eba\u7a0e\u306e\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8ab2\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u898f\u5b9a\u3057\u3066\u3044\u308b\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c62\u6761\u306e3\u53ca\u3073\u7b2c63\u6761\u306f\u3001\u5e73\u621010\u5e74\uff081998\u5e74\uff091\u67081\u65e5\u304b\u3089\u4ee4\u548c\uff12\u5e74(2020\u5e74)3\u670831\u65e5\u307e\u3067\u306b\u884c\u3046\u571f\u5730\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u9069\u7528\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u95a2\u9023\u3059\u308b\u30a2\u30d7\u30ea\u306e\u554f\u984c<\/h2>\n<h3>\u6d88\u8cbb\u7a0e\u6cd5 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#000000;\"><span>\u571f\u5730\u4ed8\u5efa\u7269\u306e\u571f\u5730\u90e8\u5206\u306e\u8b72\u6e21\u4ee3\u91d1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6d88\u8cbb\u7a0e\u6cd5 \u57fa\u672c\u306e\u4e00\u554f\u4e00\u7b54<\/h3>\n<table border=\"1\" style=\"width: 100%; border-collapse: collapse; border-color: #000000; border-style: solid; height: 59px;\">\n<tbody>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u554f\u984c\u756a\u53f7<\/td>\n<td style=\"width: 79.3691%; border-color: #000000; height: 10px; background-color: #bfe9ff;\">\u30bf\u30a4\u30c8\u30eb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff11\uff11\uff14<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u571f\u5730\u4ed8\u5efa\u7269\u306e\u5efa\u7269\u90e8\u5206\u306e\u8b72\u6e21\u4ee3\u91d1<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.6309%; border-color: #000000;\">\uff11\uff11\uff15<\/td>\n<td style=\"width: 79.3691%; border-color: #000000;\"><span>\u571f\u5730\u4ed8\u5efa\u7269\u306e\u571f\u5730\u90e8\u5206\u306e\u8b72\u6e21\u4ee3\u91d1<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><span><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5efa\u7269\u3068\u571f\u5730\u3092\u4e00\u62ec\u3057\u3066\u8b72\u6e21\u3057\u305f\u5834\u5408\u306f\u3001\u8b72\u6e21\u5bfe\u4fa1\u3092\u5408\u7406\u7684\u306b\u533a\u5206\u3057\u3066\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3068\u975e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u3092\u8a08\u4e0a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002 \u8b72\u6e21\u5bfe\u4fa1\u306e\u533a\u5206\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u53d6\u5f15\u5f53\u4e8b\u8005\u9593\u3067\u5408\u610f\u3057\u305f\u91d1\u984d\u306b\u3088\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u3057\u304b\u3057\u3001\u8b72\u6e21\u5bfe\u4fa1\u306e\u533a\u5206\u304c\u3042\u307e\u308a\u306b\u3082\u4e0d\u5408\u7406\u306a\u2026<\/p>\n","protected":false},"author":1,"featured_media":2375,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9,15,17],"tags":[33],"class_list":["post-2371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-9","category-15","category-17","tag-33"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO 4.9.10 - aioseo.com -->\n\t<meta name=\"robots\" content=\"max-image-preview:large\" \/>\n\t<meta name=\"author\" content=\"yukikawakami1019@gmail.com\"\/>\n\t<link rel=\"canonical\" href=\"https:\/\/shouhizei-quiz.com\/?p=2371\" \/>\n\t<meta name=\"generator\" content=\"All in One SEO (AIOSEO) 4.9.10\" \/>\n\t\t<meta property=\"og:locale\" content=\"ja_JP\" \/>\n\t\t<meta property=\"og:site_name\" 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