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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/0020003-179_01.htm\">\u6d88\u8cbb\u7a0e\u7533\u544a\u671f\u9650\u5ef6\u9577\u5c4a\u51fa\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u4ee5\u5f8c\u306e\u5404\u4e8b\u696d\u5e74\u5ea6\u306e\u672b\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\u7533\u544a\u7d0d\u671f\u9650\u304c\uff11\u304b\u6708\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6761\u6587\u306b\u6cbf\u3063\u305f\u8868\u73fe\u3060\u3068\u5c11\u3057\u308f\u304b\u308a\u3065\u3089\u3044\u3067\u3059\u304c\u3001\u3056\u3063\u304f\u308a\u8a00\u3046\u3068<strong>\u300c\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u304b\u3089\u7d0d\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\u300d<\/strong>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6c7a\u7b97\u65e5\u3092\u904e\u304e\u305f\u5f8c\u3067\u63d0\u51fa\u3057\u3066\u3082\u3001\u305d\u306e\u6c7a\u7b97\u306b\u4fc2\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u5ef6\u9577\u3055\u308c\u306a\u3044\u305f\u3081\u3001<strong>\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u4e8b\u696d\u5e74\u5ea6\u306e\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u3092\u5ef6\u9577\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306b\u9650\u308a\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u300c<a 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class=\"substr\">\u3082\u3046\u3059\u3050\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u59cb\u307e\u308a\u307e\u3059\u304c\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3044\u3064\u307e\u3067\u306b\u7533\u544a\u3059\u308c\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f \u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002  \u78ba\u5b9a\u7533\u544a\u7fa9\u52d9 \u6b21\u306e\u2460\u307e\u305f\u306f\u2461\u306e\u3044\u305a\u308c\u304b\u304c\u3042\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002 \u2460 \u8f38\u51fa\u4ee5\u5916\u306e\u8ab2\u7a0e\u58f2\u4e0a\u3052\u53c8\u306f\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b \u2461 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