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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_02.htm\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u30892\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\u3067\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\uff08\u3064\u307e\u308a\u3001\u4e00\u5ea6\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3092\u3057\u305f\u3089\u6700\u4f4e\u3067\u30822\u5e74\u9593\u306f\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u307e\u305f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u306e\uff12\u5e74\u9593\u5f37\u5236\u9069\u7528\u671f\u9593\u4e2d\u306b\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u4ed5\u5165\u308c\u7b49\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u30893\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\u3067\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\uff08\u3064\u307e\u308a\u3001\u8abf\u6574\u5bfe\u8c61\u56fa\u5b9a\u8cc7\u7523\u3084\u9ad8\u984d\u7279\u5b9a\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u3089\u6700\u4f4e\u3067\u3082\uff13\u5e74\u9593\u306f\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<h3>\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/h3>\n<p>\u300c\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u696d\u8005\u304c\u3001\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u9069\u7528\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_14.htm\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001<span>\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u65e5\u306e\u5c5e\u3059\u308b<\/span>\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u30892\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u4ee5\u5f8c\u3067\u306a\u3051\u308c\u3070\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\uff08\u3064\u307e\u308a\u3001\u4e00\u5ea6\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3089\u6700\u4f4e\u3067\u30822\u5e74\u9593\u306f\u5f37\u5236\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5ba5\u6055\u898f\u5b9a\u3084\u7279\u4f8b\u306b\u3088\u308a\u63d0\u51fa\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b<\/h2>\n<p>\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u5ba5\u6055\u898f\u5b9a\u3084\u7279\u4f8b\u306b\u3088\u308a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5ba5\u6055\u898f\u5b9a\u30fb\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u3044\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b<\/h3>\n<p>\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d\u306b\u3088\u308a\u3069\u3046\u3057\u3066\u3082\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u304c\u3042\u308c\u3070\u7279\u5225\u306b\u63d0\u51fa\u671f\u9650\u306b\u9593\u306b\u5408\u3063\u305f\u3053\u3068\u306b\u3057\u3066\u3082\u3089\u3048\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5bdb\u5927\u306a\u63aa\u7f6e\u306e\u3053\u3068\u3092<strong>\u5ba5\u6055\uff08\u3086\u3046\u3058\u3087\uff09\u898f\u5b9a<\/strong>\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u5ba5\u6055\u898f\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6630\u306b\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u4e8b\u696d\u8005\u304c\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u958b\u59cb\u524d\u306b\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53c8\u306f\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066<strong>\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5<\/strong>\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u524d\u306b\u3053\u308c\u3089\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6630.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6630 \u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u306a\u304a\u3001<strong>\u300c\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u300d<\/strong>\u3068\u306f\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>(1)\u2003\u9707\u707d\u3001\u98a8\u6c34\u5bb3\u3001\u96ea\u5bb3\u3001\u51cd\u5bb3\u3001\u843d\u96f7\u3001\u96ea\u5d29\u3001\u304c\u3051\u5d29\u308c\u3001\u5730\u6ed1\u308a\u3001\u706b\u5c71\u306e\u5674\u706b\u7b49\u306e\u5929\u707d\u53c8\u306f\u706b\u707d\u305d\u306e\u4ed6\u4eba\u7684\u707d\u5bb3\u3067\u81ea\u5df1\u306e\u8cac\u4efb\u306b\u3088\u3089\u306a\u3044\u3082\u306e\u306b\u57fa\u56e0\u3059\u308b\u707d\u5bb3\u304c\u767a\u751f\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3067\u304d\u306a\u3044\u72b6\u614b\u306b\u306a\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<br \/>\n(2)\u2003(1)\u306e\u707d\u5bb3\u306b\u6e96\u305a\u308b\u3088\u3046\u306a\u72b6\u6cc1\u53c8\u306f\u3001\u305d\u306e\u4e8b\u696d\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u72b6\u614b\u306b\u3042\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3067\u304d\u306a\u3044\u72b6\u614b\u306b\u306a\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<br \/>\n(3)\u2003\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u524d\u304a\u304a\u3080\u306d1\u6708\u4ee5\u5185\u306b\u76f8\u7d9a\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u76f8\u7d9a\u306b\u4fc2\u308b\u76f8\u7d9a\u4eba\u304c\u65b0\u305f\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306a\u3069\u3092\u63d0\u51fa\u3067\u304d\u308b\u500b\u4eba\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u5834\u5408<br \/>\n(4)\u2003\u4ee5\u4e0a\u306b\u6e96\u305a\u308b\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u3067\u3001\u7a0e\u52d9\u7f72\u9577\u304c\u3084\u3080\u3092\u5f97\u306a\u3044\u3068\u8a8d\u3081\u305f\u5834\u5408<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6630.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6630 \u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u7b49\u306e\u63d0\u51fa\u304c\u9593\u306b\u5408\u308f\u306a\u304b\u3063\u305f\u5834\u5408<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p><span>\u5ba5\u6055\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u306e\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u3053\u308c\u3089\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u4e8b\u60c5\u306a\u3069\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8\uff08\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/23120014.htm\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/23120015.htm\">\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\uff09\u3092\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3084\u3093\u3060\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<h3>\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u3042\u308b<\/h3>\n<p>\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u304c\u751f\u3058\u305f\u3053\u3068\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u304c\u3001\u305d\u306e\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u707d\u5bb3\u7b49\u306e\u751f\u3058\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7b49\u306b\u3064\u3044\u3066\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u82e5\u3057\u304f\u306f\u9069\u7528\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u707d\u5bb3\u7b49\u306e\u751f\u3058\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u7b49\u304b\u3089\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3001\u82e5\u3057\u304f\u306f\u9069\u7528\u3092\u3084\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306f\u3001\u4f8b\u3048\u3070\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame_title\">\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306e\u5177\u4f53\u4f8b<\/div>\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>\u30a4\u2003\u707d\u5bb3\u7b49\u306b\u3088\u308a\u3001\u4e8b\u696d\u8005\u306e\u4e8b\u52d9\u51e6\u7406\u80fd\u529b\u304c\u4f4e\u4e0b\u3057\u305f\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u5834\u5408<\/strong><br \/>\n<strong>\u30ed\u2003\u707d\u5bb3\u7b49\u306b\u3088\u308a\u3001\u68da\u5378\u8cc7\u7523\u305d\u306e\u4ed6\u306e\u696d\u52d9\u7528\u8cc7\u7523\u306b\u76f8\u5f53\u306a\u640d\u5931\u3092\u53d7\u3051\u3001\u7dca\u6025\u306a\u8a2d\u5099\u6295\u8cc7\u7b49\u3092\u884c\u3046\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u3084\u3081\u308b\u5fc5\u8981\u304c\u751f\u3058\u305f\u5834\u5408<\/strong><\/div>\n<\/div>\n<\/div>\n<p>\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001\u707d\u5bb3\u7b49\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\u539f\u5247\uff12\u304b\u6708\u4ee5\u5185\u306b\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u3001\u3053\u308c\u3089\u707d\u5bb3\u7b49\u306b\u3088\u308a\u3053\u306e\u7279\u4f8b\u898f\u5b9a\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u4e8b\u60c5\u7b49\u3092\u8a18\u8f09\u3057\u305f\u7533\u8acb\u66f8(\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/5024.htm\">\u707d\u5bb3\u7b49\u306b\u3088\u308b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e(\u4e0d\u9069\u7528)\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d)\u3092\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u88ab\u707d\u4e8b\u696d\u8005\u3067\u3042\u308b<\/h3>\n<p>\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u88ab\u707d\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u6307\u5b9a\u65e5\uff08\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u305d\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u72b6\u6cc1\u53ca\u3073\u5f53\u8a72\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u901a\u5247\u6cd5\u7b2c11\u6761\u306e\u898f\u5b9a\u306b\u3088\u308b\u7533\u544a\u306b\u95a2\u3059\u308b\u671f\u9650\u306e\u5ef6\u9577\u306e\u72b6\u6cc1\u3092\u52d8\u6848\u3057\u3066\u5b9a\u3081\u308b\u65e5\uff09\u307e\u3067\u306b\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3001\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53c8\u306f\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u4e0d\u9069\u7528\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u5c4a\u51fa\u66f8\u3092\u305d\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\uff08\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\uff09\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u306b\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u4f8b\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u306f\u5fc5\u8981\u306a\u304f\u3001\u5c4a\u51fa\u66f8\u306e\u53c2\u8003\u4e8b\u9805\u7b49\u53c8\u306f\u4f59\u767d\u306b\u300c\u25cb\u25cb\u5730\u9707\u306b\u3088\u308b\u707d\u5bb3\u306e\u88ab\u707d\u4e8b\u696d\u8005\u3067\u3042\u308b\u300d\u306a\u3069\u306e\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306e\u88ab\u707d\u4e8b\u696d\u8005\u3067\u3042\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308c\u3070\u8db3\u308a\u307e\u3059\u3002<\/p>\n<h3>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b<\/h3>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\uff08COVID-19\uff09\u306e\u611f\u67d3\u62e1\u5927\u306e\u5f71\u97ff\u306b\u3088\u308a\u4e8b\u696d\u3068\u3057\u3066\u306e\u53ce\u5165\u91d1\u984d\u304c\u8457\u3057\u304f\u6e1b\u5c11\u3057\u305f\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/keizaitaisaku\/shohi\/0020004-129\/index_1.htm\">\u65b0\u578b\u30b3\u30ed\u30ca\u7a0e\u7279\u6cd5\u7b2c10\u6761\u7b2c\uff11\u9805(\u7b2c\uff13\u9805)\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304f\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e(\u4e0d\u9069\u7528)\u5c4a\u51fa\u306b\u4fc2\u308b\u7279\u4f8b\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u671f\u9593\u306e\u958b\u59cb\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3092\u9078\u629e\u3059\u308b\uff08\u53c8\u306f\u9078\u629e\u3092\u3084\u3081\u308b\uff09\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066\u306f\u3001\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"sc_getpost\"><a class=\"clearfix\" href=\"https:\/\/shouhizei-quiz.com\/?p=6334\" ><div class=\"sc_getpost_thumb post-box-thumbnail__wrap\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2020\/05\/virus_1589609319-150x150.png\" width=\"150\" height=\"150\" alt=\"\u6d88\u8cbb\u7a0e\u306e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3057\u5fd8\u308c\u305f\u5834\u5408\u306e\u78ba\u8a8d\u4e8b\u9805\u3068\u5bfe\u51e6\u6cd5\"><\/div><div class=\"title\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7b49\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3044\u308b\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u306e\u7279\u4f8b<\/div><div class=\"date\">2020.5.16<\/div><div 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1932_1.htm\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u8ab2\u7a0e\u671f\u9593\u3092\u300c\uff13\u304b\u6708\u3054\u3068\u300d\u53c8\u306f\u300c\uff11\u304b\u6708\u3054\u3068\u300d\u306e\u671f\u9593\u306b\u77ed\u7e2e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u671f\u9593\u3092\u77ed\u7e2e\u3057\u3001\u305d\u306e\u300c\uff13\u304b\u6708\u3054\u3068\u300d\u53c8\u306f\u300c\uff11\u304b\u6708\u3054\u3068\u300d\u306e\u65b0\u305f\u306b\u958b\u59cb\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u4ee5\u5f8c\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u9078\u629e\u3084\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\uff08\u53c8\u306f\u53d7\u3051\u308b\u3053\u3068\u3092\u3084\u3081\u308b\uff09\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5f53\u8ab2\u7a0e\u671f\u9593\u304c\u00d701\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u00d702\u5e74\uff13\u670831\u65e5\u307e\u3067\u3067\u3042\u308b\u6cd5\u4eba\u306e\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u3001\u00d701\u5e74\uff13\u670831\u65e5\u307e\u3067\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3092\u5931\u5ff5\u3057\u3066\u3044\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8ab2\u7a0e\u671f\u9593\u306f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5f53\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u8a2d\u5099\u6295\u8cc7\u306a\u3069\u306e\u591a\u984d\u306e\u652f\u51fa\u3092\u884c\u3044\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u304c\u898b\u8fbc\u307e\u308c\u308b\u3068\u3057\u3066\u3082\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u305f\u3081\u6d88\u8cbb\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><img 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data-src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2020\/11\/\u4e8b\u696d\u5e74\u5ea6\u3092\u5909\u66f4\u3057\u305f\u5834\u5408\u306e\u56f3-1024x678.png\" alt=\"\" width=\"651\" height=\"431\" class=\"aligncenter wp-image-7231 lazyload\" 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center;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; background-color: #e3e1fa;\">\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u4fc2\u308b\u7279\u4f8b<\/td>\n<td style=\"width: 20.319%; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 19.2081%; text-align: center;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; background-color: #e3e1fa;\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u4fc2\u308b\u7279\u4f8b<\/td>\n<td style=\"width: 20.319%; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 19.2081%; text-align: 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