{"id":3594,"date":"2019-10-14T03:17:58","date_gmt":"2019-10-13T18:17:58","guid":{"rendered":"https:\/\/shouhizei-quiz.com\/?p=3594"},"modified":"2025-09-23T17:36:55","modified_gmt":"2025-09-23T08:36:55","slug":"%e8%a2%ab%e7%81%bd%e3%81%97%e3%81%9f%e5%8f%96%e5%bc%95%e5%85%88%e3%81%ae%e5%82%b5%e6%a8%a9%e3%82%92%e5%85%8d%e9%99%a4%e3%81%97%e3%81%9f%e5%a0%b4%e5%90%88%e3%81%af%e3%80%8c%e5%a3%b2%e4%b8%8a%e8%bf%94","status":"publish","type":"post","link":"https:\/\/shouhizei-quiz.com\/?p=3594","title":{"rendered":"\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306e\u58f2\u639b\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044"},"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: #000080;\"><strong>\u3053\u306e\u8a18\u4e8b\u306e\u5185\u5bb9\u306f\u30012026\u5e745\u6708\u73fe\u5728\u306e\u6700\u65b0\u306e\u7a0e\u5236\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/div>\n<\/div>\n<\/div>\n<\/span><\/p>\n<p>\u5148\u9031\u672b\u306b\u65e5\u672c\u3092\u8972\u3063\u305f\u53f0\u98a8\uff11\uff19\u53f7\u306f\u3001\u95a2\u6771\u30fb\u6771\u5317\u5730\u65b9\u3092\u4e2d\u5fc3\u306b\u751a\u5927\u306a\u88ab\u5bb3\u3092\u3082\u305f\u3089\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u7686\u3055\u307e\u3084\u3001\u3054\u5bb6\u65cf\u3001\u95a2\u4fc2\u8005\u306e\u7686\u3055\u307e\u306b\u5fc3\u3088\u308a\u304a\u898b\u821e\u3044\u7533\u3057\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u707d\u5bb3\u306b\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u6709\u3059\u308b\u58f2\u639b\u91d1\u306b\u3064\u3044\u3066\u3001\u5fa9\u65e7\u652f\u63f4\u306e\u305f\u3081\u306b\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u3068\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p>\u3000<\/p>\n<h2>\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u51e6\u7406<\/h2>\n<p>\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u51e6\u7406\u306f\u3001\u2460<strong>\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49<\/strong>\u3001\u2461<strong>\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664<\/strong>\u3001\u53c8\u306f\u3001<strong>\u2462\u51e6\u7406\u306a\u3057\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong>\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308a\u3059\u3002<\/p>\n<p>\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u3001\u8fd4\u54c1\u3092\u53d7\u3051\u3001\u53c8\u306f\u5024\u5f15\u304d\u82e5\u3057\u304f\u306f\u5272\u623b\u3057\u3092\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u306e\u5168\u90e8\u82e5\u3057\u304f\u306f\u4e00\u90e8\u306e\u8fd4\u9084\u53c8\u306f\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u306b\u4fc2\u308b\u58f2\u639b\u91d1\u305d\u306e\u4ed6\u306e\u50b5\u6a29\u306e\u984d\u306e\u5168\u90e8\u82e5\u3057\u304f\u306f\u4e00\u90e8\u306e\u6e1b\u984d<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108\" target=\"_blank\" rel=\"noopener noreferrer\">\u6d88\u8cbb\u7a0e\u6cd5\u7b2c38\u6761\u7b2c\uff11\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u307e\u305f\u3001\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u3068\u306a\u308b\u300c\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u300d\u3068\u306f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>1\u2003\u66f4\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u3001\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306a\u3069\u306b\u3088\u308a\u50b5\u6a29\u306e\u5207\u6368\u3066\u304c\u3042\u3063\u305f\u3053\u3068\u3002<br \/>\n2\u2003\u50b5\u52d9\u8005\u306e\u8ca1\u7523\u72b6\u6cc1\u3001\u652f\u6255\u80fd\u529b\u7b49\u304b\u3089\u307f\u3066\u305d\u306e\u50b5\u52d9\u8005\u304c\u50b5\u52d9\u306e\u5168\u984d\u3092\u5f01\u6e08\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u3053\u3068\u3002<br \/>\n3\u2003\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308b\u6574\u7406\u624b\u7d9a\u306b\u3088\u3089\u306a\u3044\u95a2\u4fc2\u8005\u306e\u5354\u8b70\u6c7a\u5b9a\u3067\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u57fa\u6e96\u306b\u3088\u308a\u50b5\u6a29\u306e\u5207\u6368\u3066\u304c\u3042\u3063\u305f\u3053\u3068\u3002<br \/>\n4\u2003\u50b5\u52d9\u8005\u306e\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u305d\u306e\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u306e\u514d\u9664\u3092\u884c\u3063\u305f\u3053\u3068\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6367.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.6367\u2003\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d\u306e\u8abf\u6574<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>&nbsp;<\/p>\n<h2>\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u51e6\u7406<\/h2>\n<p>\u50b5\u6a29\u653e\u68c4\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u51e6\u7406\u306f\u3001<strong>\u2460\u5bc4\u9644\u91d1\u306e\u984d<\/strong>\u3001<strong>\u2461\u4ea4\u969b\u8cbb\u7b49<\/strong>\u3001<strong>\u2462\u8cb8\u5012\u640d\u5931<\/strong>\u3001\u53c8\u306f\u3001<strong>\u2463\u3053\u308c\u3089\u4ee5\u5916\u306e\u640d\u91d1\u7b97\u5165\u3055\u308c\u308b\u8cbb\u7528<\/strong>\u306e\u3044\u305a\u308c\u304b\u3067\u3059\u3002<\/p>\n<p>\u5bc4\u9644\u91d1\u306e\u984d\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u5bc4\u9644\u91d1\u3001\u62e0\u51fa\u91d1\u3001\u898b\u821e\u91d1\u305d\u306e\u4ed6\u3044\u305a\u308c\u306e\u540d\u7fa9\u3092\u3082\u3064\u3066\u3059\u308b\u304b\u3092\u554f\u308f\u305a\u3001\u5185\u56fd\u6cd5\u4eba\u304c\u91d1\u92ad\u305d\u306e\u4ed6\u306e\u8cc7\u7523\u53c8\u306f\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u8d08\u4e0e\u53c8\u306f\u7121\u511f\u306e\u4f9b\u4e0e\uff08\u5e83\u544a\u5ba3\u4f1d\u53ca\u3073\u898b\u672c\u54c1\u306e\u8cbb\u7528\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u8cbb\u7528\u4e26\u3073\u306b\u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u53ca\u3073\u798f\u5229\u539a\u751f\u8cbb\u3068\u3055\u308c\u308b\u3079\u304d\u3082\u306e\u3092\u9664\u304f\u3002\u6b21\u9805\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u5f53\u8a72\u91d1\u92ad\u306e\u984d\u82e5\u3057\u304f\u306f\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u305d\u306e\u8d08\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u53c8\u306f\u5f53\u8a72\u7d4c\u6e08\u7684\u306a\u5229\u76ca\u306e\u305d\u306e\u4f9b\u4e0e\u306e\u6642\u306b\u304a\u3051\u308b\u4fa1\u984d\u306b\u3088\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/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 noreferrer\">\u6cd5\u4eba\u7a0e\u6cd5\u7b2c37\u6761\u7b2c\uff17\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u307e\u305f\u3001\u4ea4\u969b\u8cbb\u7b49\u3068\u306f\u3001\u4ee5\u4e0b\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u3001\u6a5f\u5bc6\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3001\u6cd5\u4eba\u304c\u3001\u305d\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u4e8b\u696d\u306b\u95a2\u4fc2\u306e\u3042\u308b\u8005\u7b49\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\uff08\u6b21\u306b\u63b2\u3052\u308b\u8cbb\u7528\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3092\u3044\u3044\u3001\u7b2c\u4e00\u9805\u306b\u898f\u5b9a\u3059\u308b\u63a5\u5f85\u98f2\u98df\u8cbb\u3068\u306f\u3001\u540c\u9805\u306e\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u98f2\u98df\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306b\u8981\u3059\u308b\u8cbb\u7528\uff08\u5c02\u3089\u5f53\u8a72\u6cd5\u4eba\u306e\u6cd5\u4eba\u7a0e\u6cd5\u7b2c\u4e8c\u6761\u7b2c\u5341\u4e94\u53f7\u306b\u898f\u5b9a\u3059\u308b\u5f79\u54e1\u82e5\u3057\u304f\u306f\u5f93\u696d\u54e1\u53c8\u306f\u3053\u308c\u3089\u306e\u89aa\u65cf\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u7b49\u306e\u305f\u3081\u306b\u652f\u51fa\u3059\u308b\u3082\u306e\u3092\u9664\u304f\u3002\uff09\u3067\u3042\u3063\u3066\u3001\u305d\u306e\u65e8\u306b\u3064\u304d\u8ca1\u52d9\u7701\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3092\u3044\u3046\u3002<br \/>\n\u4e00\u3000\u5c02\u3089\u5f93\u696d\u54e1\u306e\u6170\u5b89\u306e\u305f\u3081\u306b\u884c\u308f\u308c\u308b\u904b\u52d5\u4f1a\u3001\u6f14\u82b8\u4f1a\u3001\u65c5\u884c\u7b49\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528<br \/>\n\u4e8c\u3000\u98f2\u98df\u8cbb\u3067\u3042\u3064\u3066\u3001\u305d\u306e\u652f\u51fa\u3059\u308b\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3068\u3053\u308d\u306b\u3088\u308a\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304c\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u91d1\u984d\u4ee5\u4e0b\u306e\u8cbb\u7528<br \/>\n\u4e09\u3000\u524d\u4e8c\u53f7\u306b\u63b2\u3052\u308b\u8cbb\u7528\u306e\u307b\u304b\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u8cbb\u7528<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=332AC0000000026\" target=\"_blank\" rel=\"noopener noreferrer\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c61\u6761\u306e\uff14\u7b2c\uff13\u9805<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u4ee5\u4e0a\u3092\u8e0f\u307e\u3048\u3066\u3001\u50b5\u6a29\u3092\u653e\u68c4\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u88ab\u707d\u3057\u3066\u3044\u306a\u3044\u53d6\u5f15\u5148\u306e\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\uff08\u901a\u5e38\u306e\u5834\u5408\uff09<\/h2>\n<p>\u307e\u305a\u306f\u3001\u901a\u5e38\u306e\u5834\u5408\uff08\u88ab\u707d\u3057\u3066\u3044\u306a\u3044\u72b6\u6cc1\u306e\u5834\u5408\uff09\u306b\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7279\u306b\u707d\u5bb3\u306b\u88ab\u707d\u3057\u305f\u3088\u3046\u306a\u72b6\u6cc1\u3067\u306f\u306a\u304f\u3001\u4f8b\u3048\u3070\u3001\u9577\u5e74\u53d6\u5f15\u3092\u7d9a\u3051\u3066\u3044\u308b\u5f97\u610f\u5148\u306e\u696d\u7e3e\u304c\u60aa\u5316\u3057\u305f\u3053\u3068\u3092\u7406\u7531\u306b\u3001\u65e5\u9803\u306e\u611f\u8b1d\u306e\u610f\u3092\u8fbc\u3081\u3066\u58f2\u639b\u91d1\u306e\u5168\u90e8\u306e\u514d\u9664\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09-1024x438.png\" alt=\"\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\" width=\"598\" height=\"256\" class=\"aligncenter wp-image-3596\" \/><\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3051\u308b\u58f2\u639b\u91d1\u306e\u514d\u9664\u306f\u3001<span>\u5546\u54c1\u306b\u3064\u3044\u3066\u306e\u5024\u5f15\u304d\u3084\u5272\u623b\u3057\u3067\u306f\u306a\u304f\u3001\u307e\u305f\u3001\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u3082\u751f\u3058\u3066\u304a\u3089\u305a\u3001\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u5bc4\u9644\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u53c8\u306f\u300c\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u300d\u306e\u898f\u5b9a\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u4ed5\u8a33\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-1024x197.png\" alt=\"\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\u306e\u4ed5\u8a33\" width=\"550\" height=\"106\" class=\"aligncenter wp-image-3600 lazyload\" data-srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-1024x197.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-300x58.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u901a\u5e38\u306e\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-768x148.png 768w\" data-sizes=\"auto, (max-width: 550px) 100vw, 550px\" \/><\/p>\n<p>\u501f\u65b9\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u5bc4\u9644\u91d1\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4e0a\u306f<span>\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u53c8\u306f\u300c\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u300d\u306e\u898f\u5b9a\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4e0d\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u8a72\u5bc4\u9644\u91d1\u306e\u984d\u306f\u4e00\u822c\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u3001\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u8d85\u904e\u984d\u306b\u3064\u3044\u3066\u306f\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306e\u5fa9\u65e7\u652f\u63f4\u306e\u305f\u3081\u306b\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u5834\u5408<\/h2>\n<p>\u3067\u306f\u3001\u53f0\u98a8\u306a\u3069\u306e\u707d\u5bb3\u306b\u3088\u308a\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09-1024x571.png\" alt=\"\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\" width=\"597\" height=\"333\" class=\"aligncenter wp-image-3598 lazyload\" \/><\/p>\n<p>\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff16\u306e\uff12\u306e\u898f\u5b9a\u306b\u3088\u308a\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p><strong>\uff08\u707d\u5bb3\u306e\u5834\u5408\u306e\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u58f2\u639b\u50b5\u6a29\u306e\u514d\u9664\u7b49\uff09<\/strong><br \/>\n<strong>\u6cd5\u4eba\u304c\u3001\u707d\u5bb3\u3092\u53d7\u3051\u305f\u5f97\u610f\u5148\u7b49\u306e\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u305d\u306e\u5fa9\u65e7\u3092\u652f\u63f4\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u707d\u5bb3\u767a\u751f\u5f8c\u76f8\u5f53\u306e\u671f\u9593\uff08\u707d\u5bb3\u3092\u53d7\u3051\u305f\u53d6\u5f15\u5148\u304c\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u3092\u518d\u958b\u3059\u308b\u305f\u3081\u306e\u5fa9\u65e7\u904e\u7a0b\u306b\u3042\u308b\u671f\u9593\u3092\u3044\u3046\u3002\uff09\u5185\u306b\u58f2\u639b\u91d1\u3001\u672a\u53ce\u8acb\u8ca0\u91d1\u3001\u8cb8\u4ed8\u91d1\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u6e96\u305a\u308b\u50b5\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u514d\u9664\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u640d\u5931\u306e\u984d\u306f\u3001\u5bc4\u9644\u91d1\u306e\u984d\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3002<\/strong><br \/>\n\u65e2\u306b\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u30ea\u30fc\u30b9\u6599\u3001\u8cb8\u4ed8\u5229\u606f\u3001\u5272\u8ce6\u8ca9\u58f2\u306b\u4fc2\u308b\u8ce6\u6255\u91d1\u7b49\u3067\u707d\u5bb3\u767a\u751f\u5f8c\u306b\u6388\u53d7\u3059\u308b\u3082\u306e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u514d\u9664\u3092\u884c\u3046\u306a\u3069\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u5f93\u524d\u306e\u53d6\u5f15\u6761\u4ef6\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u53ca\u3073\u707d\u5bb3\u767a\u751f\u5f8c\u306b\u65b0\u305f\u306b\u884c\u3046\u53d6\u5f15\u306b\u3064\u304d\u5f93\u524d\u306e\u53d6\u5f15\u6761\u4ef6\u3092\u5909\u66f4\u3059\u308b\u5834\u5408\u3082\u3001\u540c\u69d8\u3068\u3059\u308b\u3002<\/p>\n<p>(\u6ce8)\u3000\u300c\u5f97\u610f\u5148\u7b49\u306e\u53d6\u5f15\u5148\u300d\u306b\u306f\u3001\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u3001\u4e0b\u8acb\u5de5\u5834\u3001\u7279\u7d04\u5e97\u3001\u4ee3\u7406\u5e97\u7b49\u306e\u307b\u304b\u3001\u5546\u793e\u7b49\u3092\u901a\u3058\u305f\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u4fa1\u683c\u4ea4\u6e09\u7b49\u3092\u76f4\u63a5\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306e\u5546\u54c1\u7d0d\u5165\u5148\u306a\u3069\u3001\u5b9f\u8cea\u7684\u306a\u53d6\u5f15\u95a2\u4fc2\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u304c\u542b\u307e\u308c\u308b\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_04_04.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u6cd5\u4eba\u7a0e\u6cd5\u57fa\u672c\u901a\u9054\uff19\uff0d\uff14\uff0d\uff16\uff0d\u306e\uff12<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u91d1\u984d\u306f\u5168\u984d\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3067\u304d\u308b\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4e0a\u6709\u5229\u306a\u53d6\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306b\u304a\u3044\u3066\u3082\u6cd5\u4eba\u7a0e\u3068\u540c\u69d8\u306b\u3001\u6709\u5229\u306b\u306a\u308b\u3088\u3046\u306a\u53d6\u6271\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3001\u5fa9\u65e7\u652f\u63f4\u306e\u305f\u3081\u306b\u50b5\u6a29\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306f<span>\u300c\u707d\u5bb3\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff26\uff21\uff31\u300d\u3068\u3057\u3066\u6b21\u306e\u3088\u3046\u306a\uff31\uff06\uff21\u3092\u516c\u8868\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote>\n<p><span style=\"font-size: 14pt;\"><strong>\u58f2\u639b\u50b5\u6a29\u306e\u514d\u9664<\/strong><\/span><br \/>\n<strong>[Q32]\u3000\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u53d6\u5f15\u5148\u304c\u5fa9\u65e7\u904e\u7a0b\u306b\u3042\u308b\u671f\u9593\u5185\u306b\u5fa9\u65e7\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306f\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u307e\u3059\u304b\u3002<\/strong><\/p>\n[A]\n\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u53d6\u5f15\u306b\u4fc2\u308b\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29\u306e\u984d\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u6e1b\u984d\u306b\u3088\u308a\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u8fd4\u9084\u7b49\u3092\u3057\u305f\u5bfe\u4fa1\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059(\u6d88\u6cd538\u6761\u2460)\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u6cd5\u4eba\u304c\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u53d6\u5f15\u5148\u304c\u5fa9\u65e7\u904e\u7a0b\u306b\u3042\u308b\u671f\u9593\u5185\u306b\u5fa9\u65e7\u652f\u63f4\u3092\u76ee\u7684\u3068\u3057\u3066\u58f2\u639b\u91d1\u7b49\u306e\u50b5\u6a29(\u8ab2\u7a0e\u53d6\u5f15\u306b\u4fc2\u308b\u50b5\u6a29\u306b\u9650\u308a\u307e\u3059\u3002)\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u3067\u3001<strong>\u305d\u306e\u58f2\u639b\u91d1\u306e\u514d\u9664\u306b\u3088\u308b\u640d\u5931\u306e\u984d\u304c\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u5bc4\u9644\u91d1\u53ca\u3073\u4ea4\u969b\u8cbb\u7b49\u4ee5\u5916\u306e\u8cbb\u7528\u3068\u3055\u308c\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u8a72\u8cbb\u7528\u3068\u3057\u3066\u51e6\u7406\u3057\u305f\u58f2\u639b\u50b5\u6a29\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u3001\u305d\u306e\u51e6\u7406\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u6a19\u6e96\u984d\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>(\u6ce8)\u3000\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u3067\u3059\u306e\u3067\u3001\u305d\u306e\u8cb8\u4ed8\u91d1\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u8fd4\u6e08\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/higashinihon\/hojin_shohi_gensenFAQ\/answer12.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u707d\u5bb3\u306b\u95a2\u3059\u308b\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u53d6\u6271\u3044\uff26\uff21\uff31<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u300c\u5bc4\u9644\u91d1\u306e\u984d\u300d\u306b\u8a72\u5f53\u3057\u306a\u3044\u50b5\u6a29\u306e\u514d\u9664\u984d\u306f\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u4ed5\u8a33\u3092\u793a\u3059\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-1024x197.png\" alt=\"\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\u306e\u4ed5\u8a33\" width=\"551\" height=\"106\" class=\"aligncenter wp-image-3601 lazyload\" data-srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-1024x197.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-300x58.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u514d\u9664\uff08\u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u5834\u5408\uff09\u306e\u4ed5\u8a33-1-768x148.png 768w\" data-sizes=\"auto, (max-width: 551px) 100vw, 551px\" \/><\/p>\n<h3>\u6ce8\u610f\u70b9\uff11\uff1a\u8cb8\u4ed8\u91d1\u306e\u514d\u9664\u984d\u306f\u58f2\u4e0a\u8fd4\u9084\u7b49\u306b\u3067\u304d\u306a\u3044<\/h3>\n<p>\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u306f\u4e0d\u8ab2\u7a0e\u53d6\u5f15\u306a\u306e\u3067\u3001\u305d\u306e\u8cb8\u4ed8\u91d1\u306b\u3064\u3044\u3066\u50b5\u52d9\u514d\u9664\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u300c\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u306f\u3001\u8cb8\u4ed8\u91d1\u306e\u514d\u9664\u984d\u3067\u3042\u3063\u3066\u3082\u300c\u5bc4\u9644\u91d1\u306e\u984d\u300d\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u305f\u3081\u3001\u5168\u984d\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6ce8\u610f\u70b9\uff12\uff1a\u707d\u5bb3\u767a\u751f\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u3088\u308a\u5f8c\u3067\u50b5\u6a29\u653e\u68c4\u3057\u305f\u5834\u5408\u306f\u9069\u7528\u306a\u3057<\/h3>\n<p>\u707d\u5bb3\u767a\u751f\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u5185\u3068\u306f\u3001\u53d6\u5f15\u5148\u304c\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5f8c\u3001\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u3092\u518d\u958b\u3059\u308b\u305f\u3081\u306e\u5fa9\u65e7\u5bb6\u5ead\u306b\u3042\u308b\u671f\u9593\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4f8b\u3048\u3070\u3001\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u53d6\u5f15\u5148\u306e\u5e97\u8217\u306e\u5fa9\u65e7\u4f5c\u696d\u304c\u3082\u3046\u5b8c\u4e86\u3057\u7d42\u308f\u3063\u305f\u5f8c\u306b\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306f\u3001\u4e0a\u8ff0\u306e\u901a\u5e38\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u306e\u7a0e\u984d\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u305a\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3044\u3066\u3082\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8abf\u6574\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u56de\u53ce\u3067\u304d\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u50b5\u6a29\u3092\u8cb8\u5012\u51e6\u7406\u3059\u308b\u5834\u5408<\/h2>\n<p>\u5927\u5909\u6b8b\u5ff5\u304b\u3064\u5fc3\u82e6\u3057\u3044\u3053\u3068\u3067\u3059\u304c\u3001\u4f8b\u3048\u3070\u3001\u6d2a\u6c34\u306b\u3088\u308a\u53d6\u5f15\u5148\u306e\u5e97\u8217\u304c\u5b8c\u5168\u306b\u6c34\u6ca1\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u88ab\u5bb3\u306e\u898f\u6a21\u304c\u5927\u304d\u304f\u3001\u50b5\u6a29\u306e\u56de\u53ce\u304c\u4e0d\u53ef\u80fd\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406-1024x568.png\" alt=\"\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\" width=\"595\" height=\"330\" class=\"aligncenter wp-image-3613 lazyload\" \/><\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u6b21\u306e\u300c\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u300d\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306f\u3001\u50b5\u6a29\u984d\u3092\u300c\u8cb8\u5012\u640d\u5931\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u50b5\u52d9\u8005\u306e<strong>\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a<\/strong>\u3057\u3001\u305d\u306e\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u50b5\u52d9\u8005\u306b\u5bfe\u3057<strong>\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u306e\u514d\u9664<\/strong>\u3092\u884c\u3063\u305f\u3053\u3068\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6367.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.6367\u2003\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u7a0e\u984d\u306e\u8abf\u6574<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u3053\u306e\u8981\u4ef6\u306b\u57fa\u3065\u3044\u3066\u8cb8\u5012\u640d\u5931\u3092\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306f<strong>\u2460\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068<\/strong>\u3001\u53ca\u3073\u3001<strong>\u2461\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u306e\u514d\u9664\u3092\u884c\u3046\u3053\u3068<\/strong>\u306e\uff12\u70b9\u3067\u3059\u3002<\/p>\n<p>\u307e\u305a\u3001<strong>\u300c\u2460\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3053\u3068\u300d<\/strong>\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001\u6cd5\u5f8b\u3084\u901a\u9054\u4e0a\u300c\u76f8\u5f53\u671f\u9593\u300d\u304c\u4f55\u5e74\u3067\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u7684\u306a\u898f\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5b9f\u52d9\u4e0a\u306f\u3001\uff13\uff5e\uff15\u5e74\u7a0b\u5ea6\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u7d9a\u3044\u3066\u3044\u308b\u3053\u3068\u304c\u76ee\u5b89\u3068\u3055\u308c\u307e\u3059\u304c\u3001\u5f62\u5f0f\u7684\u306b\u5e74\u6570\u3060\u3051\u3067\u5224\u65ad\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u3042\u304f\u307e\u3067\u3082\u53d6\u5f15\u5148\u306e\u500b\u5225\u4e8b\u60c5\u3092\u9451\u307f\u3066\u56de\u53ce\u4e0d\u80fd\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\u3002\u707d\u5bb3\u306b\u3088\u308a\u751a\u5927\u306a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u7b49\u306f\u3001\u77ed\u671f\u9593\u3067\u3042\u3063\u3066\u3082\u3001\u5ba2\u89b3\u7684\u306b\u898b\u3066<span>\u56de\u53ce\u4e0d\u80fd\u3068\u5224\u65ad\u3067\u304d\u308b\u5408\u7406\u7684\u306a\u671f\u9593\u3092\u7d4c\u904e\u3057\u305f\u5f8c\u3067\u3042\u308c\u3070\u3001\u300c\u8cb8\u5012\u640d\u5931\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u6b21\u306b\u3001<strong>\u300c\u2461\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u306e\u514d\u9664\u3092\u884c\u3046\u3053\u3068\u300d<\/strong>\u306b\u3064\u3044\u3066\u3067\u3059\u304c\u3001<span>\u50b5\u52d9\u8005\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u514d\u9664\u306e\u4e8b\u5b9f\u306f\u3001\u66f8\u9762\u306b\u3088\u308a\u660e\u3089\u304b\u306b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u516c\u6b63\u8a3c\u66f8\u7b49\u306b\u3088\u308a\u66f8\u9762\u3092\u4f5c\u6210\u3059\u308b\u304b\u3001\u53c8\u306f\u3001\u5185\u5bb9\u8a3c\u660e\u90f5\u4fbf\u7b49\u306b\u3088\u308a\u50b5\u6a29\u653e\u68c4\u901a\u77e5\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u514d\u9664\u3092\u884c\u3063\u305f\u4e8b\u5b9f\u3092\u660e\u3089\u304b\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u4e0a\u8a18\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\u306e\u4ed5\u8a33-1024x197.png\" alt=\"\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\u306e\u4ed5\u8a33\" width=\"551\" height=\"105\" class=\"aligncenter wp-image-3614 lazyload\" data-srcset=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\u306e\u4ed5\u8a33-1024x197.png 1024w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\u306e\u4ed5\u8a33-300x58.png 300w, https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2019\/10\/\u58f2\u639b\u91d1\u306e\u8cb8\u5012\u51e6\u7406\u306e\u4ed5\u8a33-768x148.png 768w\" data-sizes=\"auto, (max-width: 551px) 100vw, 551px\" \/><\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u8abf\u67fb\u7b49\u3067\u300c\u8cb8\u5012\u640d\u5931\u300d\u304c\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u300c\u5bc4\u9644\u91d1\u300d\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3001\u6cd5\u4eba\u7a0e\u306e\u8a08\u7b97\u4e0a\u300c\u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8abf\u6574\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u305f\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u4e0a\u300c\u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u300d\u306e\u9069\u7528\u306f\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u300c\u8cb8\u5012\u308c\u306e\u4e8b\u5b9f\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408\u306e\u305d\u306e\u514d\u9664\u984d\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u3068\u3081\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u2460 \u901a\u5e38\u306e\u5834\u5408\uff08\u4e0b\u8a18\u4ee5\u5916\u306e\u5834\u5408\uff09<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044 \u2192 \u306a\u3057\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044 \u2192 \u5bc4\u9644\u91d1\u306e\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u8abf\u6574\u3092\u53d7\u3051\u308b<\/strong><\/div>\n<div><strong>\u3000<\/strong><\/div>\n<div><strong>\u2461 \u88ab\u707d\u3057\u305f\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u707d\u5bb3\u767a\u751f\u5f8c\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u50b5\u6a29\u3092\u514d\u9664\u3057\u305f\u5834\u5408<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044 \u2192 \u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044 \u2192 \u5168\u984d\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b<\/strong><\/div>\n<div><\/div>\n<div><strong>\u2462\u50b5\u52d9\u8d85\u904e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u305f\u5f8c\u306b\u66f8\u9762\u306b\u3088\u308a\u50b5\u52d9\u514d\u9664\u3092\u884c\u3063\u305f\u5834\u5408<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044 \u2192 \u8cb8\u5012\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664<\/strong><\/div>\n<div><strong>\u00a0\u30fb\u6cd5\u4eba\u7a0e\u306e\u53d6\u6271\u3044 \u2192 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