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style=\"text-decoration: underline;\"><strong>\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u306e\u652f\u6255\u3044\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09<\/strong><\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5b89\u5168\u5354\u529b\u4f1a\u306e\u6d3b\u52d5\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4f1a\u8cbb\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u533a\u5206\u306e\u8003\u3048\u65b9<\/h2>\n<p>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6467.htm\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6467\u300e\u4f1a\u8cbb\u3084\u5165\u4f1a\u91d1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u300f<\/a>\u306b\u304a\u3044\u3066\u4f1a\u8cbb\u3084\u5165\u4f1a\u91d1\u306e\u6d88\u8cbb\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5c11\u3057\u9577\u6587\u3067\u3059\u304c\u5f15\u7528\u3057\u307e\u3059\u3002<\/p>\n<blockquote>\n<p>\u3000<strong>\u540c\u696d\u8005\u56e3\u4f53\u3084\u7d44\u5408\u306a\u3069\u306b\u652f\u6255\u3046\u4f1a\u8cbb\u3084\u7d44\u5408\u8cbb\u306a\u3069\u304c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u56e3\u4f53\u304b\u3089\u53d7\u3051\u308b\u5f79\u52d9\u306e\u63d0\u4f9b\u306a\u3069\u3068\u652f\u6255\u3046\u4f1a\u8cbb\u306a\u3069\u3068\u306e\u9593\u306b\u660e\u3089\u304b\u306a\u5bfe\u4fa1\u95a2\u4fc2\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u5224\u5b9a\u3057\u307e\u3059\u3002<\/strong><br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u30bb\u30df\u30ca\u30fc\u3084\u8b1b\u5ea7\u306a\u3069\u306e\u4f1a\u8cbb\u306f\u3001\u8b1b\u7fa9\u3084\u8b1b\u6f14\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u306a\u3069\u306e\u5bfe\u4fa1\u3067\u3059\u304b\u3089\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u304c\u56f0\u96e3\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u4f1a\u8cbb\u306a\u3069\u3092\u652f\u6255\u3046\u4e8b\u696d\u8005\u3068\u305d\u306e\u4f1a\u8cbb\u306a\u3069\u3092\u53d7\u3051\u308b\u540c\u696d\u8005\u56e3\u4f53\u3084\u7d44\u5408\u306a\u3069\u306e\u53cc\u65b9\u304c\u3001\u305d\u306e\u4f1a\u8cbb\u306a\u3069\u3092\u5f79\u52d9\u306e\u63d0\u4f9b\u3084\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306b\u5f53\u305f\u3089\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u7d99\u7d9a\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/strong>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u540c\u696d\u8005\u56e3\u4f53\u3084\u7d44\u5408\u306a\u3069\u306f\u3001\u305d\u306e\u65e8\u3092\u305d\u306e\u69cb\u6210\u54e1\u306b\u901a\u77e5\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u305d\u306e\u56e3\u4f53\u306e\u696d\u52d9\u904b\u55b6\u306b\u5fc5\u8981\u306a\u901a\u5e38\u4f1a\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u5bfe\u4fa1\u95a2\u4fc2\u304c\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u540c\u696d\u8005\u56e3\u4f53\u3084\u7d44\u5408\u306a\u3069\u306f\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306b\u5f53\u305f\u3089\u306a\u3044\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3063\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u69cb\u6210\u54e1\u306b\u304a\u3044\u3066\u306f\u305d\u306e\u901a\u5e38\u4f1a\u8cbb\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u3089\u305a\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<br 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\/>\n\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u306e\u5165\u4f1a\u91d1\u306f\u3001\u8131\u9000\u306a\u3069\u306b\u969b\u3057\u8fd4\u9084\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"blockquote_ref\">\n<div><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6467.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.6467\u2003\u4f1a\u8cbb\u3084\u5165\u4f1a\u91d1\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/a><\/div>\n<\/div>\n<\/blockquote>\n<p>\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u300c\u5b89\u5168\u5354\u529b\u4f1a\u304b\u3089\u53d7\u3051\u305f\u5f79\u52d9\u63d0\u4f9b\u7b49\u306e\u660e\u767d\u306a\u5bfe\u4fa1\u3068\u3044\u3048\u308b\u304b\u300d\u300c\u5b89\u5168\u5354\u529b\u4f1a\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u3053\u3068\u3092\u901a\u77e5\u3057\u3066\u3044\u308b\u304b\u300d\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u660e\u767d\u306a\u5bfe\u4fa1\u95a2\u4fc2\u304c\u3042\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c<\/h2>\n<p>\u5b89\u5168\u5354\u529b\u4f1a\u304b\u3089\u4f55\u304b\u3057\u3089\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u7b49\u3092\u53d7\u3051\u3001\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u3068\u305d\u306e\u5f79\u52d9\u306e\u63d0\u4f9b\u7b49\u3068\u306e\u9593\u306b\u660e\u767d\u306a\u5bfe\u4fa1\u95a2\u4fc2\u304c\u3042\u308b\u3068\u8a8d\u3081\u3089\u308b\u5834\u5408\u306f\u3001\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5b89\u5168\u5354\u529b\u4f1a\u3067\u5b9a\u671f\u7684\u306b\u30bb\u30df\u30ca\u30fc\u8b1b\u5e2b\u3092\u547c\u3093\u3067\u3001\u5354\u529b\u4f1a\u793e\u306e\u5f93\u696d\u54e1\u304c\u8b1b\u7fd2\u3092\u53d7\u3051\u3066\u3044\u305f\u308a\u3001\u4e8b\u6545\u9632\u6b62\u306e\u305f\u3081\u306e\u7814\u4fee\u30fb\u6280\u8853\u6307\u5c0e\u306a\u3069\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u304c\u305d\u308c\u3089\u306e\u7814\u4fee\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5b89\u5168\u5354\u529b\u4f1a\u304b\u3089\u5b89\u5168\u306a\u5de5\u4e8b\u3092\u884c\u3046\u305f\u3081\u5fc5\u8981\u306a\u30d8\u30eb\u30e1\u30c3\u30c8\u306a\u3069\u306e\u5de5\u5177\u30fb\u5668\u5177\u30fb\u5099\u54c1\u3084\u6d88\u8017\u54c1\u3001\u6a5f\u68b0\u88c5\u7f6e\u7b49\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u304c\u305d\u308c\u3089\u306e\u8cc7\u7523\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3061\u3087\u3063\u3068\u3057\u305f\u30dd\u30b9\u30bf\u30fc\u3084\u30c1\u30e9\u30b7\u3001\u8a18\u5ff5\u54c1\u306a\u3069\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u3060\u3051\u3067\u306f\u3001\u660e\u767d\u306a\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u3068\u306f\u8a00\u3048\u306a\u3044\u305f\u3081\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u5bfe\u4fa1\u6027\u304c\u4e0d\u660e\u306a\u5834\u5408\u3001\u5b89\u5168\u5354\u529b\u4f1a\u304c\u300c\u8ab2\u7a0e\u5bfe\u8c61\u5916\u300d\u3068\u901a\u77e5\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u4e0d\u8ab2\u7a0e<\/h2>\n<p>\u5b89\u5168\u5354\u529b\u4f1a\u3067\u7814\u4fee\u3092\u53d7\u3051\u3066\u3044\u305f\u308a\u3001\u5099\u54c1\u7b49\u306e\u8cc7\u7523\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u308b\u91d1\u984d\u306b\u898b\u5408\u3046\u3060\u3051\u306e\u3082\u306e\u3068\u306f\u3044\u3048\u305a\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u7b49\u306e\u5bfe\u4fa1\u3068\u8a00\u3048\u308b\u304b\u5fae\u5999\u3067\u5224\u65ad\u304c\u96e3\u3057\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u3088\u3046\u306a\u3001\u5bfe\u4fa1\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u5b89\u5168\u5354\u529b\u4f1a\u304c\u30cf\u30ac\u30ad\u3084\u30e1\u30fc\u30eb\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306a\u3069\u3067\u300c\u5f53\u4f1a\u306e\u5b89\u5168\u5354\u529b\u4f1a\u8cbb\u30fb\u5b89\u5168\u6d3b\u52d5\u8cbb\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3068\u3057\u3066\u6271\u3063\u3066\u3044\u307e\u3059\u3002\u300d\u3068\u901a\u77e5\u3057\u3001\u5b89\u5168\u5354\u529b\u4f1a\u3082\u5354\u529b\u4f1a\u793e\u3082\u304a\u4e92\u3044\u306b\u8ab2\u7a0e\u5bfe\u8c61\u5916\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09\u3068\u3057\u3066\u7d4c\u7406\u3057\u3066\u3044\u308b\u58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