{"id":2704,"date":"2019-02-16T07:07:09","date_gmt":"2019-02-15T22:07:09","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=2704"},"modified":"2025-09-23T17:42:31","modified_gmt":"2025-09-23T08:42:31","slug":"%e6%b6%88%e8%b2%bb%e7%a8%8e%e3%81%a0%e3%81%91%e7%94%b3%e5%91%8a%e3%83%bb%e7%b4%8d%e6%9c%9f%e9%99%90%e3%81%ae%e5%bb%b6%e9%95%b7%e3%81%ae%e7%89%b9%e4%be%8b%e3%81%8c%e3%81%aa%e3%81%84%e3%81%ae%e3%81%af","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=2704","title":{"rendered":"\u6d88\u8cbb\u7a0e\u3060\u3051\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u304c\u306a\u3044\u306e\u306f\u306a\u305c\u306a\u306e\u304b"},"content":{"rendered":"<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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class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div><strong>\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff13\u5e74\uff13\u670831\u65e5\u4ee5\u5f8c\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u7533\u544a\u671f\u9650\u306e\u7279\u4f8b\u304c\u8a2d\u3051\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/div>\n<div><strong>\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/strong><\/div>\n<div><div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=7353\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2020\/11\/a158c206-c20a-46b0-b205-4535cfa4167d-150x150.jpg\" width=\"150\" height=\"150\" alt=\"\u6d88\u8cbb\u7a0e\u3060\u3051\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u304c\u306a\u3044\u306e\u306f\u306a\u305c\u306a\u306e\u304b\"><\/div><div class=\"title\">\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/div><div class=\"date\">2020.11.13<\/div><div class=\"substr\">\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002 \u4eca\u56de\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002\u3000  \u306a\u305c\u6539\u6b63\u3055\u308c\u305f\u306e\u304b \u6cd5\u4eba\u7a0e\u3084\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\u306e\u6cd5\u4eba\u304c\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u5e74\u5ea6\u7d42...<\/div><\/a><\/div><\/div>\n<div><strong>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3088\u308a\u524d\u306b\u306a\u305c\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u306e\u304b\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/div>\n<\/div>\n<\/div>\n<p>&nbsp;<\/p>\n<h2>\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u3068\u306f<\/h2>\n<p>\u6cd5\u4eba\u7a0e\u3001\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u53ca\u3073\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u304b\u6708\u4ee5\u5185\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\uff13\u670831\u65e5\u6c7a\u7b97\u306e\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\uff15\u670831\u65e5\u307e\u3067\u306b\u7533\u544a\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u7533\u544a\u30fb\u7d0d\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote>\n<ol>\n<li>\u5b9a\u6b3e\u7b49\u53c8\u306f\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4eca\u5f8c\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u6708\u4ee5\u5185\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306e<strong>\u5b9a\u6642\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b<\/strong>\u305f\u3081\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u30921\u6708\u9593\uff08\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3042\u3063\u3066\u306f2\u6708\u9593\uff09\u5ef6\u9577\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3002<\/li>\n<li>\u4f1a\u8a08\u76e3\u67fb\u4eba\u3092\u7f6e\u3044\u3066\u3044\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u5b9a\u6b3e\u7b49\u306e\u5b9a\u3081\u306b\u3088\u308a\u3001\u4eca\u5f8c\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u6708\u4ee5\u5185\uff08\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3042\u3063\u3066\u306f4\u6708\u4ee5\u5185\uff09\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306e<strong>\u5b9a\u6642\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b<\/strong>\u305f\u3081\u30014\u6708\u3092\u8d85\u3048\u306a\u3044\u7bc4\u56f2\u5185\u3067\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u6708\u6570\u306e\u6307\u5b9a\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3002<\/li>\n<li>\u7279\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4eca\u5f8c\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u30893\u6708\u4ee5\u5185\uff08\u9023\u7d50\u4e8b\u696d\u5e74\u5ea6\u306b\u3042\u3063\u3066\u306f4\u6708\u4ee5\u5185\uff09\u306b\u305d\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u306b\u3064\u3044\u3066\u306e<strong>\u5b9a\u6642\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u5e38\u6cc1\u306b\u3042\u308b<\/strong>\u3053\u3068\u3001\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u6708\u6570\u306e\u6307\u5b9a\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u3002<\/li>\n<\/ol>\n<p>\u30fb\u30fb\u30fb\uff08\u5f8c\u7565\uff09\u30fb\u30fb\u30fb<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_12.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\uff3b\u624b\u7d9a\u540d\uff3d\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306e\u7279\u4f8b\u306e\u7533\u8acb<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u5ef6\u9577\u306e\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u308b\u7406\u7531\u3068\u3057\u3066\u300c\u5b9a\u6642\u682a\u4e3b\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u305f\u3081\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u305c\u682a\u4e3b\u7dcf\u4f1a\u304c\u62db\u96c6\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u7533\u544a\u30fb\u7d0d\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u308b\u7406\u7531\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u305d\u308c\u306f\u3001<strong>\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u7b97\u306e\u627f\u8a8d\u3092\u884c\u3046\u304b\u3089<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u682a\u4e3b\u7dcf\u4f1a\u306f\u4f1a\u793e\u306e\u6700\u9ad8\u610f\u601d\u6c7a\u5b9a\u6a5f\u95a2\u3067\u3042\u308b\u305f\u3081\u3001\u682a\u4e3b\u306e\u53cd\u5bfe\u306b\u3088\u308a\u6c7a\u7b97\u306e\u5185\u5bb9\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u5f97\u308b\u306e\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u696d\u7e3e\u304c\u597d\u8abf\u3060\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u5229\u76ca\u306e\u4e00\u90e8\u3092\u5f93\u696d\u54e1\u306b\u7279\u5225\u8cde\u4e0e\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u305f\u3081\u306b\u8cde\u4e0e\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3057\u305f\u5834\u5408\u306b\u3001\u5229\u76ca\u306e\u914d\u5f53\u3092\u671b\u3080\u682a\u4e3b\u306b\u53cd\u5bfe\u3055\u308c\u3001\u6c7a\u7b97\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u78ba\u5b9a\u6c7a\u7b97\u4e3b\u7fa9\u3068\u306f<\/h2>\n<p>\u5b9f\u306f\u3001\u6cd5\u4eba\u7a0e\u306f\u682a\u4e3b\u7dcf\u4f1a\u3067\u6c7a\u7b97\u306e\u627f\u8a8d\u3092\u5f97\u3066\u3001<strong>\u6c7a\u7b97\u304c\u78ba\u5b9a\u3057\u306a\u3044\u3068\u7533\u544a\u304c\u3067\u304d\u306a\u3044<\/strong>\u306e\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u6cd5\u7b2c74\u6761\u3067\u306f\u3001\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u57fa\u3065\u3044\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092<strong>\u300c\u78ba\u5b9a\u6c7a\u7b97\u4e3b\u7fa9\u300d<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<span><\/span><\/p>\n<blockquote>\n<p>\u5185\u56fd\u6cd5\u4eba\u306f\u3001\u5404\u4e8b\u696d\u5e74\u5ea6\u7d42\u4e86\u306e\u65e5\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185\u306b\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001<strong>\u78ba\u5b9a\u3057\u305f\u6c7a\u7b97\u306b\u57fa\u3065\u304d<\/strong>\u6b21\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br \/>\n\u30fb\u30fb\u30fb\uff08\u5f8c\u7565\uff09\u30fb\u30fb\u30fb<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?law_unique_id=340AC0000000034_20200501_501AC0000000028\" target=\"_blank\" rel=\"noopener 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