{"id":2197,"date":"2024-10-11T23:37:25","date_gmt":"2024-10-11T14:37:25","guid":{"rendered":"https:\/\/www.sapporotax.com\/?p=2197"},"modified":"2024-10-15T00:51:27","modified_gmt":"2024-10-14T15:51:27","slug":"%e5%bb%ba%e8%a8%ad%e6%a5%ad%e4%bc%9a%e8%a8%88%e3%81%be%e3%81%a8%e3%82%81","status":"publish","type":"post","link":"https:\/\/www.sapporotax.com\/?p=2197","title":{"rendered":"\uff08\u4f5c\u6210\u4e2d\uff09\u5efa\u8a2d\u696d\u4f1a\u8a08\u307e\u3068\u3081"},"content":{"rendered":"\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u5efa\u8a2d\u696d\u4f1a\u8a08\uff1a\u52d8\u5b9a\u79d1\u76ee\u5bfe\u5fdc\u8868<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\">\u6c7a\u7b97\u66f8<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5efa\u8a2d\u696d\u4f1a\u8a08<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u4e00\u822c\u4e8b\u696d<\/th><th class=\"has-text-align-center\" data-align=\"center\">\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5b8c\u6210\u5de5\u4e8b\u9ad8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u58f2\u4e0a\u9ad8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5b8c\u6210\u5de5\u4e8b\u306e\u58f2\u4e0a\u9ad8<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u640d\u76ca\u8a08\u7b97\u66f8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u58f2\u4e0a\u539f\u4fa1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u5b8c\u6210\u5de5\u4e8b\u306e\u539f\u4fa1<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u3000<strong>\u6750\u6599\u8cbb<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\">\u3000<strong>\u52b4\u52d9\u8cbb<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><td class=\"has-text-align-center\" data-align=\"center\"><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8<\/strong><\/td><td class=\"has-text-align-center\" 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data-align=\"center\">\u5b8c\u6210\u5de5\u4e8b\u306e\u5229\u76ca<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u4ed5\u639b\u54c1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span class=\"swl-marker mark_orange\">\u5b8c\u6210\u3057\u3066\u3044\u306a\u3044\u5de5\u4e8b\u306e\u652f\u51fa=\u5f53\u671f\u306e\u8cbb\u7528\u306b\u306a\u3089\u306a\u3044<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5b8c\u6210\u5de5\u4e8b\u672a\u53ce\u5165\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u58f2\u639b\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span class=\"swl-marker mark_blue\">\u5b8c\u6210\u3057\u305f\u5de5\u4e8b\u306e\u672a\u53ce\u5165\u91d1=\u5f53\u671f\u306e\u58f2\u4e0a\u306b\u306a\u308b<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u672a\u6210\u5de5\u4e8b\u53d7\u5165\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u524d\u53d7\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span class=\"swl-marker mark_orange\">\u5b8c\u6210\u3057\u3066\u3044\u306a\u3044\u5de5\u4e8b\u306e\u524d\u53d7\u91d1=\u5f53\u671f\u306e\u58f2\u4e0a\u306b\u306a\u3089\u306a\u3044<\/span><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cb8\u501f\u5bfe\u7167\u8868<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u5de5\u4e8b\u672a\u6255\u91d1<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>\u8cb7\u639b\u91d1\u30fb\u672a\u6255\u91d1\u30fb\u672a\u6255\u8cbb\u7528<\/strong><\/td><td class=\"has-text-align-center\" data-align=\"center\"><span class=\"swl-marker mark_blue\">\u5b8c\u6210\u5de5\u4e8b\u306e\u672a\u6255\u91d1=\u5f53\u671f\u306e\u8cbb\u7528\u306b\u306a\u308b<\/span><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u6c7a\u7b97\u51e6\u7406\u306e\u5bfe\u5fdc\uff1a\u7d4c\u904e\u52d8\u5b9a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker 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class=\"wp-block-paragraph\"><strong>\u2192\u539f\u5247\u3001\u6750\u6599\u7b49\u306e\u4ed5\u5165\u308c\u304c\u3042\u3063\u305f\u6642\u70b9\u3001\u5916\u6ce8\u5148\u306e\u652f\u6255\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u672a\u6210\u5de5\u4e8b\u652f\u51fa\u91d1\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u91d1\u984d\u3092\u3001\u8acb\u8ca0\u5de5\u4e8b\u306b\u3088\u308b\u76ee\u7684\u7269\u306e\u5f15\u6e21\u3057\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u7d99\u7d9a\u9069\u7528\u3092\u6761\u4ef6\u3068\u3057\u3066\u305d\u306e\u51e6\u7406\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u53c2\u8003\u30ea\u30f3\u30af\u5f25\u751f\u4f1a\u8a08\u3000<a href=\"https:\/\/support.yayoi-kk.co.jp\/business\/faq_Subcontents.html?page_id=1462\">https:\/\/support.yayoi-kk.co.jp\/business\/faq_Subcontents.html?page_id=1462<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u5efa\u8a2d\u4eee\u52d8\u5b9a\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u6642\u671f\uff08\u6d88\u8cbb\u7a0e\uff09<\/h2>\n\n\n\n<p 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class=\"wp-block-paragraph\"><strong>\u2192\u539f\u5247\u3001\u6750\u6599\u7b49\u306e\u4ed5\u5165\u308c\u304c\u3042\u3063\u305f\u6642\u70b9\u3001\u5916\u6ce8\u5148\u306e\u652f\u6255\u304c\u3042\u3063\u305f\u6642\u70b9\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u5efa\u8a2d\u4eee\u52d8\u5b9a\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u7269\u306e\u5f15\u6e21\u3057\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\u307e\u305f\u306f\u4e00\u90e8\u304c\u5b8c\u6210\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u90e8\u5206\u3092\u305d\u306e\u90fd\u5ea6\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u306a\u3044\u3067\u3001\u5de5\u4e8b\u306e\u76ee\u7684\u7269\u306e\u3059\u3079\u3066\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6483.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u90e8\u5206\u5b8c\u6210\u57fa\u6e96\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\uff08\u6d88\u8cbb\u7a0e\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8005\u304c\u8acb\u8ca0\u3063\u305f\u5efa\u8a2d\u5de5\u4e8b\u7b49\uff08\u6cd5\u7b2c17\u6761\u7b2c1\u9805\u82e5\u3057\u304f\u306f\u7b2c2\u9805\u300a\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u300b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u4ee5\u4e0b9\uff0d1\uff0d8\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u306b\u3064\u3044\u3066\u6b21\u306b\u63b2\u3052\u308b\u3088\u3046\u306a\u4e8b\u5b9f\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5168\u90e8\u304c\u5b8c\u6210\u3057\u306a\u3044\u3068\u304d\u306b\u304a\u3044\u3066\u3082\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3044\u3066\u5f15\u304d\u6e21\u3057\u305f\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u91cf\u53c8\u306f\u5b8c\u6210\u3057\u305f\u90e8\u5206\u306b\u5bfe\u5fdc\u3059\u308b\u5de5\u4e8b\u4ee3\u91d1\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001<span class=\"swl-marker mark_orange\">\u305d\u306e\u5f15\u6e21\u3057\u3092\u884c\u3063\u305f\u65e5\u3068\u3059\u308b<\/span>\u3002\uff08\u5e7311\u8ab2\u6d882\uff0d5\u306b\u3088\u308a\u6539\u6b63\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(1)\u3000<span class=\"swl-marker mark_orange\">\u4e00\u306e\u5951\u7d04\u306b\u3088\u308a\u540c\u7a2e\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u3092\u591a\u91cf\u306b\u8acb\u8ca0\u3063\u305f\u3088\u3046\u306a\u5834\u5408\u3067\u3001\u305d\u306e\u5f15\u6e21\u91cf\u306b\u5f93\u3044\u5de5\u4e8b\u4ee3\u91d1\u3092\u53ce\u5165\u3059\u308b\u65e8\u306e\u7279\u7d04\u53c8\u306f\u6163\u7fd2\u304c\u3042\u308b\u5834\u5408<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">(2)\u3000<span class=\"swl-marker mark_orange\">1\u500b\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u4e00\u90e8\u304c\u5b8c\u6210\u3057\u3001\u305d\u306e\u5b8c\u6210\u3057\u305f\u90e8\u5206\u3092\u5f15\u304d\u6e21\u3057\u305f\u90fd\u5ea6\u305d\u306e\u5272\u5408\u306b\u5fdc\u3058\u3066\u5de5\u4e8b\u4ee3\u91d1\u3092\u53ce\u5165\u3059\u308b\u65e8\u306e\u7279\u7d04\u53c8\u306f\u6163\u7fd2\u304c\u3042\u308b\u5834\u5408<\/span><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/09\/01\/02.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u6a5f\u68b0\u8a2d\u5099\u306e\u8ca9\u58f2\u306b\u4f34\u3046\u636e\u4ed8\u5de5\u4e8b\u306b\u3088\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e8b\u696d\u8005\u304c\u6a5f\u68b0\u8a2d\u5099\u7b49\u306e\u8ca9\u58f2\uff08\u6cd5\u7b2c17\u6761\u7b2c1\u9805\u82e5\u3057\u304f\u306f\u7b2c2\u9805\u300a\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u300b\u306e\u898f\u5b9a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3082\u306e\u3092\u9664\u304f\u3002\u4ee5\u4e0b9\uff0d1\uff0d9\u306b\u304a\u3044\u3066\u540c\u3058\u3002\uff09\u3092\u3057\u305f\u3053\u3068\u306b\u4f34\u3044\u305d\u306e\u636e\u4ed8\u5de5\u4e8b\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001<span class=\"swl-marker mark_orange\">\u305d\u306e\u636e\u4ed8\u5de5\u4e8b\u304c\u76f8\u5f53\u306e\u898f\u6a21\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u636e\u4ed8\u5de5\u4e8b\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u5951\u7d04\u305d\u306e\u4ed6\u306b\u57fa\u3065\u3044\u3066\u5408\u7406\u7684\u306b\u533a\u5206\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u304d\u306f\u3001\u6a5f\u68b0\u8a2d\u5099\u7b49\u306b\u4fc2\u308b\u8ca9\u58f2\u4ee3\u91d1\u306e\u984d\u3068\u636e\u4ed8\u5de5\u4e8b\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3068\u3092\u533a\u5206\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306b\u3064\u304d\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\u3002<\/span>\uff08\u5e7311\u8ab2\u6d882\uff0d5\u306b\u3088\u308a\u6539\u6b63\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u6ce8\uff09\u3000\u4e8b\u696d\u8005\u304c\u3053\u306e\u53d6\u6271\u3044\u306b\u3088\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u636e\u4ed8\u5de5\u4e8b\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u984d\u3092\u542b\u3080\u5168\u4f53\u306e\u8ca9\u58f2\u4ee3\u91d1\u306e\u984d\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u3068\u306a\u308a\u3001\u305d\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306f9\uff0d1\uff0d1\u306b\u3088\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u5143\u8acb\u696d\u8005\u304c\u4f5c\u6210\u3059\u308b\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306e\u53d6\u6271\u3044\uff08\u6d88\u8cbb\u7a0e\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u5143\u8acb\u696d\u8005\u306f\u3001<span class=\"swl-marker mark_orange\">\u5f53\u8a72\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u3092\u4f5c\u6210\u3057\u4e0b\u8acb\u696d\u8005\u306b\u8a18\u8f09\u4e8b\u9805\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f53\u8a72\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u3053\u3068\u3068\u306a\u308a\u3001\u6cd5\u7b2c30\u6761\u7b2c1\u9805\u300a\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306e\u63a7\u9664\u300b\u306e\u898f\u5b9a\u304c\u9069\u7528\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3002<\/span>(\u6ce8)\u3000\u3053\u306e\u53d6\u6271\u3044\u306f\u4e0b\u8acb\u696d\u8005\u306e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u8a08\u4e0a\u6642\u671f\u306b\u3088\u308a\u5f71\u97ff\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u3053\u3068\u306b\u7559\u610f\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2192\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u304c\u6cd5\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3088\u3046\u306b\u4f5c\u6210\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/20230930\/11\/06.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306e\u5224\u5b9a\uff08\u6d88\u8cbb\u7a0e\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8acb\u8ca0\u5951\u7d04\u306e\u5185\u5bb9\u304c\u5efa\u8a2d\u3001\u9020\u8239\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u5de5\u4e8b\uff08\u4ee5\u4e0b\u300c\u5efa\u8a2d\u5de5\u4e8b\u7b49\u300d\u3068\u3044\u3046\u3002\uff09\u3092\u884c\u3046\u3053\u3068\u3092\u76ee\u7684\u3068\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u5f15\u6e21\u3057\u306e\u65e5\u304c\u3044\u3064\u3067\u3042\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u4f8b\u3048\u3070\u3001<span class=\"swl-marker 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class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/09\/01\/02.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\uff08\u6d88\u8cbb\u7a0e\uff09<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306f\u3001\u4e2d\u5c0f\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u4e8b\u52d9\u8ca0\u62c5\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u4e8b\u696d\u8005\u306e\u9078\u629e\u306b\u3088\u308a\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u306f\u3001\u305d\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u300c\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u57fa\u6e96\u671f\u9593\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306f\u524d\u3005\u5e74\u3001\u6cd5\u4eba\u306f\u524d\u3005\u4e8b\u696d\u5e74\u5ea6\uff09\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u306b\u3001\u4e8b\u696d\u306e\u7a2e\u985e\u306e\u533a\u5206\uff08\u4e8b\u696d\u533a\u5206\uff09\u306b\u5fdc\u3058\u3066\u5b9a\u3081\u3089\u308c\u305f\u307f\u306a\u3057\u4ed5\u5165\u7387\u3092\u4e57\u3058\u3066\u7b97\u51fa\u3057\u305f\u91d1\u984d\u3092\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3068\u3057\u3066\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2192\u5efa\u8a2d\u696d\u3000\u307f\u306a\u3057\u4ed5\u5165\u7387 70%\u3000\u7b2c3\u7a2e\u4e8b\u696d\u3000\u6750\u6599\u81ea\u793e<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2192\u5efa\u8a2d\u696d\u3000\u307f\u306a\u3057\u4ed5\u5165\u7387 60%\u3000\u7b2c4\u7a2e\u4e8b\u696d\u3000\u5f79\u52d9\u63d0\u4f9b<\/strong>\uff08<strong>\u6750\u6599\u5143\u8acb\u63d0\u4f9b<\/strong>\uff09<strong>\u3001\u8db3\u5834\u696d\u3001\u89e3\u4f53\u696d<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u2192\u5efa\u8a2d\u696d\u3000\u307f\u306a\u3057\u4ed5\u5165\u7387 50%\u3000\u7b2c5\u7a2e\u4e8b\u696d\u3000\u8a2d\u8a08\u30fb\u6e2c\u91cf\u30fb\u5efa\u7bc9\u58eb<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u203b\u4f1a\u793e\u5185\u3067\u3001\u4e8b\u696d\u533a\u5206\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u3001\u4e0a\u8a18\u533a\u5206\u3057\u3066\u8a08\u7b97<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading has-swl-pale-02-background-color has-background\">\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u3001\u5efa\u8a2d\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u571f\u5730\u5efa\u7269\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<\/span>\u306e\u3046\u3061\u3001<span class=\"swl-marker mark_yellow\">\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u304c10\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/span>\uff08\u7b2c1\u53f7\u306e1\u6587\u66f8\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_yellow\">\u5efa\u7269\u5efa\u7bc9\u5de5\u4e8b\u8acb\u8ca0\u5951\u7d04\u66f8\u306a\u3069\u306e\u5efa\u8a2d\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8<\/span>\u306e\u3046\u3061\u3001<span class=\"swl-marker mark_yellow\">\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u91d1\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u3082\u306e<\/span>\uff08\u7b2c2\u53f7\u6587\u66f8\uff09<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7108.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6487.htm\">https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/12\/03.htm<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5efa\u8a2d\u696d\u4f1a\u8a08\uff1a\u52d8\u5b9a\u79d1\u76ee\u5bfe\u5fdc\u8868 \u6c7a\u7b97\u66f8 \u5efa\u8a2d\u696d\u4f1a\u8a08 \u4e00\u822c\u4e8b\u696d \u5185\u5bb9 \u640d\u76ca\u8a08\u7b97\u66f8 \u5b8c\u6210\u5de5\u4e8b\u9ad8 \u58f2\u4e0a\u9ad8 \u5b8c\u6210\u5de5\u4e8b\u306e\u58f2\u4e0a\u9ad8 \u640d\u76ca\u8a08\u7b97\u66f8 \u5b8c\u6210\u5de5\u4e8b\u539f\u4fa1 \u58f2\u4e0a\u539f\u4fa1 \u5b8c\u6210\u5de5\u4e8b\u306e\u539f\u4fa1 \u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8 \u3000\u6750\u6599\u8cbb \u88fd\u9020\u539f\u4fa1\u5831\u544a\u66f8 \u3000\u52b4\u52d9\u8cbb \u88fd 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