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class=\"kyocho-mark\">\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u3001\u904e\u53bb\u306e\u53d6\u5f15\u5c65\u6b74\u3082\u7167\u5408<\/span>\u3055\u308c\u307e\u3059\u3002\u4ed6\u306b\u3082\u3001\u751f\u547d\u4fdd\u967a\u3084\u6709\u4fa1\u8a3c\u5238\u306e\u6271\u3044\u3067\u306f\u3001\u5951\u7d04\u5185\u5bb9\u3084\u652f\u6255\u5c65\u6b74\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u30c1\u30a7\u30c3\u30af\u3055\u308c\u3084\u3059\u3044\u4e3b\u8981\u9805\u76ee\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u306e\u52d5\u304d\u3068\u540d\u7fa9\u9810\u91d1\u306e\u6709\u7121<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u6700\u3082\u91cd\u8996\u3059\u308b\u9805\u76ee\u304c\u300c\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u300d\u306e\u52d5\u304d\u3067\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u53e3\u5ea7\u304b\u3089\u3001\u6b7b\u4ea1\u3059\u308b\u307e\u3067\u306e\u9593\u306b\u591a\u984d\u306e\u9810\u91d1\u304c\u5f15\u304d\u51fa\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u4f7f\u9014\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u3060\u3051\u3067\u306a\u304f\u3001\u914d\u5076\u8005\u3084\u5b50\u3001\u5b6b\u3082\u8abf\u67fb\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u540d\u7fa9\u306e\u53e3\u5ea7\u3067\u3042\u3063\u3066\u3082\u3001\u5b9f\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u53e3\u5ea7\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u5224\u5b9a\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002<\/p>\n<p>\u540d\u7fa9\u9810\u91d1\u3068\u5224\u65ad\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li class=\"list-02\">\u8cc7\u91d1\u306e\u51fa\u6240\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068<\/li>\n<li class=\"list-02\">\u540d\u7fa9\u4eba\uff08\u76f8\u7d9a\u4eba\uff09\u304c\u9810\u91d1\u306e\u5b58\u5728\u3092\u77e5\u3089\u306a\u3044<\/li>\n<li class=\"list-02\">\u901a\u5e33\u3084\u5370\u9451\u3092\u88ab\u76f8\u7d9a\u4eba\u304c\u7ba1\u7406\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>\u7a0e\u52d9\u7f72\u306f\u3001\u9280\u884c\u53e3\u5ea7\u306e\u53d6\u5f15\u5c65\u6b74\u3092\u8abf\u67fb\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u904e\u53bb5\u301c10\u5e74\u7a0b\u5ea6\u306f\u3055\u304b\u306e\u307c\u3063\u3066\u8abf\u67fb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside class=\"block-onepoint-speech-title\">\u76e3\u4fee\u8005\u304b\u3089\u306e\u30ef\u30f3\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9<\/aside>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u91d1\u984d\u306e\u69cb\u6210\u6bd4\u3067\u73fe\u91d1\u30fb\u9810\u8caf\u91d1\u7b49\u306f35.1%\u3068\u571f\u5730\u3092\u6291\u3048\u3066\u6700\u3082\u9ad8\u3044\u3067\u3059\u3002\u540d\u7fa9\u9810\u91d1\u306e\u8abf\u67fb\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u6700\u3082\u529b\u3092\u5165\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u306e1\u3064\u306e\u305f\u3081\u3001\u751f\u524d\u306e\u591a\u984d\u306e\u9810\u91d1\u5f15\u304d\u51fa\u3057\u306f\u4f7f\u9014\u306e\u628a\u63e1\u3068\u9069\u5207\u306a\u7533\u544a\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"supervisor2-block__primary\">\n<figure class=\"supervisor2-block-images\"><img decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri-guide\/uploads\/kanshusha_kawanabemasahiro_1.png\" \/><\/figure>\n<div class=\"supervisor2-block-content\">\n<p><span class=\"supervisor2-block-office\">\u6cb3\u934b\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><span class=\"supervisor2-block-name\">\u4ee3\u8868\u3000\u6cb3\u934b \u512a\u5bdb<\/span><span class=\"supervisor2-block-job\">\uff08\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/section>\n<h3>\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u9069\u6b63\u6027\u3068\u904e\u5c11\u7533\u544a\u306e\u30ea\u30b9\u30af<\/h3>\n<p>\u76f8\u7d9a\u8ca1\u7523\u306e\u4e2d\u3067\u3082\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u306f\u91d1\u984d\u304c\u5927\u304d\u304f\u3001\u7a0e\u52d9\u7f72\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u304c\u5b9f\u52e2\u4fa1\u683c\uff08\u5e02\u5834\u4fa1\u683c\uff09\u3068\u5927\u304d\u304f\u7570\u306a\u3063\u3066\u3044\u306a\u3044\u304b\u306a\u3069\u3001\u3044\u304f\u3064\u304b\u6ce8\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li class=\"list-02\">\u8def\u7dda\u4fa1\u3068\u5b9f\u52e2\u4fa1\u683c\u306e\u5dee<br \/>\n\u5730\u5f62\u3084\u7acb\u5730\u3001\u958b\u767a\u72b6\u6cc1\u306a\u3069\u3092\u30c1\u30a7\u30c3\u30af<\/li>\n<li class=\"list-02\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u8981\u4ef6<br \/>\n\u76f8\u7d9a\u4eba\u3068\u540c\u5c45\u3057\u3066\u3044\u305f\u304b\u306a\u3069\u306e\u78ba\u8a8d<\/li>\n<li class=\"list-02\">\u4e0d\u52d5\u7523\u306e\u6e1b\u984d\u8a55\u4fa1\u306e\u9069\u6b63\u6027<br 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class=\"kyocho-mark\">\u751f\u547d\u4fdd\u967a\u3067\u306f\u3001\u5951\u7d04\u8005\u3068\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u304c\u7570\u306a\u308b\u5834\u5408<\/span>\u3084\u3001<span class=\"kyocho-mark\">\u6b7b\u4ea1\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u9069\u7528<\/span>\u306a\u3069\u304c\u78ba\u8a8d\u3055\u308c\u308b\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u751f\u547d\u4fdd\u967a\u306e\u300c\u5951\u7d04\u8005\u30fb\u4fdd\u967a\u6599\u8ca0\u62c5\u8005\u30fb\u53d7\u53d6\u4eba\u306e\u95a2\u4fc2\u300d\u306f\u3001\u5b9f\u8cea\u7684\u306a\u8ca0\u62c5\u8005\u304c\u8ab0\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u95a2\u4fc2\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u652f\u6255\u8abf\u66f8\u3084\u5951\u7d04\u7570\u52d5\u306b\u95a2\u3059\u308b\u66f8\u985e\u3092\u3082\u3068\u306b\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4fdd\u967a\u91d1\u306e\u975e\u8ab2\u7a0e\u67a0\u306e\u9069\u7528\u300c500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\u300d\u3067\u306f\u3001\u975e\u8ab2\u7a0e\u67a0\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u5bfe\u8c61\u304c\u306a\u3044\u304b\u3082\u3001\u8abf\u67fb\u306e\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u6709\u4fa1\u8a3c\u5238\u3067\u306f\u3001\u76f8\u7d9a\u6642\u70b9\u306e\u6642\u4fa1\u8a55\u4fa1\u304c\u6b63\u3057\u304f\u306a\u3055\u308c\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3001<span class=\"kyocho-mark\">\u6240\u6709\u8005\u306e\u540d\u7fa9\u3084\u58f2\u8cb7\u5c65\u6b74<\/span>\u306b\u4e0d\u5be9\u306a\u70b9\u304c\u306a\u3044\u304b\u3082\u898b\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u3001\u6d77\u5916\u306e\u53e3\u5ea7\u3067\u904b\u7528\u3057\u3066\u3044\u308b\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306f\u3001\u56fd\u5916\u9001\u91d1\u7b49\u8abf\u66f8\u3084\u3001\u5916\u56fd\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u3042\u308b\u53e3\u5ea7\u3092\u5229\u7528\u3057\u305f\u8131\u7a0e\u3084\u79df\u7a0e\u56de\u907f\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u300cCRS\u300d\u306b\u3088\u3063\u3066\u767a\u899a\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u751f\u524d\u8d08\u4e0e\u306e\u5c65\u6b74\u3068\u7a0e\u52d9\u7f72\u306e\u78ba\u8a8d\u65b9\u6cd5<\/h3>\n<p>\u751f\u524d\u8d08\u4e0e\u3067\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u306e\u76f8\u7d9a\u8ca1\u7523\u306f\u3001\u52a0\u7b97\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u6bce\u5e74110\u4e07\u5186\u4ee5\u4e0b\u306e\u66a6\u5e74\u8d08\u4e0e\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span class=\"kyocho-mark\">\u8d08\u4e0e\u5951\u7d04\u66f8\u306e\u6709\u7121\u30fb\u4f7f\u3044\u9053<\/span>\u306a\u3069\u304c\u8a73\u3057\u304f\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u4e00\u6642\u7684\u306b\u975e\u8ab2\u7a0e\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u4e00\u62ec\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u7533\u544a\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u53d7\u8d08\u8005\uff08\u5b50\u3084\u5b6b\uff09\u304c2,500\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u305a\u306b\u8d08\u4e0e\u3092\u53d7\u3051\u3089\u308c\u308b\u304c\u3001\u8d08\u4e0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u969b\u306b\u76f8\u7d9a\u7a0e\u984d\u306b\u542b\u3081\u3066\u8a08\u7b97\u3057\u305f\u4e0a\u3067\u3001\u76f8\u7d9a\u7a0e\u3068\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u904e\u53bb\u306e\u8cc7\u91d1\u79fb\u52d5\u306f5\u301c10\u5e74\u3055\u304b\u306e\u307c\u3063\u3066\u8abf\u67fb\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u8d08\u4e0e\u306f\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3059\u308b\u306a\u3069\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside class=\"block-onepoint-speech-title\">\u76e3\u4fee\u8005\u304b\u3089\u306e\u30ef\u30f3\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9<\/aside>\n<p>\u300c110\u4e07\u5186\u4ee5\u4e0b\u306e\u66a6\u5e74\u8d08\u4e0e\u3067\u3042\u308c\u3070\u76f8\u7d9a\u8ca1\u7523\u3078\u52a0\u7b97\u3057\u306a\u304f\u3066\u826f\u3044\u3067\u3059\u3088\u306d\uff1f\u300d\u3068\u3088\u304f\u8cea\u554f\u3092\u53d7\u3051\u307e\u3059\u304c\u3001\u305d\u308c\u306f\u8aa4\u308a\u3067\u3059\u3002\u4f8b\u3048\u307050\u4e07\u5186\u306e\u66a6\u5e74\u8d08\u4e0e\u306f\u78ba\u304b\u306b\u305d\u306e\u5e74\u306e\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u4ee5\u5185\u3067\u3042\u308c\u307050\u4e07\u5186\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"supervisor2-block__primary\">\n<figure class=\"supervisor2-block-images\"><img decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri-guide\/uploads\/kanshusha_kawanabemasahiro_1.png\" \/><\/figure>\n<div class=\"supervisor2-block-content\">\n<p><span class=\"supervisor2-block-office\">\u6cb3\u934b\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><span class=\"supervisor2-block-name\">\u4ee3\u8868\u3000\u6cb3\u934b \u512a\u5bdb<\/span><span class=\"supervisor2-block-job\">\uff08\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/section>\n<p>\u203b2023\u5e74\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u66a6\u5e74\u8ab2\u7a0e\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u3092\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3059\u308b\u671f\u9593\u304c\u76f8\u7d9a\u958b\u59cb\u524d3\u5e74\u9593\u304b\u30897\u5e74\u9593\u306b\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\u3002\u3044\u304d\u306a\u308a7\u5e74\u9593\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u9806\u6b21\u5ef6\u9577\u3068\u306a\u308a\u30014\u5e74\u4ee5\u4e0a\u524d\u306e\u8d08\u4e0e\u8ca1\u7523\u306f\u3001\u305d\u306e\u671f\u9593\u306e\u751f\u524d\u8d08\u4e0e\u306e\u91d1\u984d\u304b\u3089100\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\u984d\u304c\u52a0\u7b97\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div><\/div>\n<div class=\"sankou\">\u53c2\u7167\uff1a<a class=\"ex--links\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/div>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u3067\u5b9f\u969b\u306b\u805e\u304b\u308c\u308b\u8cea\u554f\u3068\u306f\uff1f<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u7533\u544a\u6f0f\u308c\u3084\u4e0d\u5099\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u3001\u69d8\u3005\u306a\u8cea\u554f\u3092\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300c\u751f\u524d\u306b\u73fe\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u3044\u306a\u3044\u304b\u300d\u300c\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3057\u3066\u3044\u306a\u3044\u304b\u300d\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u4f4e\u304f\u7533\u544a\u3057\u3066\u3044\u306a\u3044\u304b\u300d\u306a\u3069\u3067\u3059\u3002\u4e00\u898b\u3001\u96d1\u8ac7\u306e\u3088\u3046\u306a\u3084\u308a\u53d6\u308a\u304c\u7d9a\u304f\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u5b9f\u614b\u3092\u628a\u63e1\u3057\u305f\u8cea\u554f\u304c\u591a\u304f\u3001\u5c11\u3057\u3067\u3082\u6574\u5408\u6027\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u601d\u308f\u306c\u3068\u3053\u308d\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u96a0\u3057\u8ca1\u7523\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u3082\u30c1\u30a7\u30c3\u30af\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u76f8\u7d9a\u4eba\u9593\u3067\u8cc7\u91d1\u306e\u6d41\u308c\u3092\u5171\u6709\u3059\u308b\u306a\u3069\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u300c\u751f\u524d\u306b\u73fe\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u3044\u307e\u305b\u3093\u304b\uff1f\u300d<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u308b\u76f4\u524d\u306b\u591a\u984d\u306e\u73fe\u91d1\u3092\u5f15\u304d\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u6700\u3082\u30c1\u30a7\u30c3\u30af\u3055\u308c\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002\u5927\u53e3\u306e\u51fa\u91d1\u304c\u3042\u308b\u3068\u300c\u30bf\u30f3\u30b9\u9810\u91d1\u3092\u96a0\u3057\u3066\u3044\u306a\u3044\u304b\u300d\u300c\u4ed6\u4eba\u540d\u7fa9\u306e\u9810\u91d1\u306b\u79fb\u3057\u66ff\u3048\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3046\u7591\u3044\u304c\u9ad8\u307e\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u6cbb\u7642\u8cbb\u3084\u4ecb\u8b77\u8cbb\u7528\u306b\u5145\u3066\u308b\u5834\u5408\u3001\u9818\u53ce\u66f8\u304c\u306a\u3051\u308c\u3070\u8aac\u660e\u304c\u4e0d\u5341\u5206\u3068\u307f\u306a\u3055\u308c\u3084\u3059\u304f\u3001\u7533\u544a\u6f0f\u308c\u3068\u5224\u65ad\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u62ec\u3067\u591a\u984d\u306a\u73fe\u91d1\u3092\u304a\u308d\u3057\u3066\u3044\u3066\u3082\u300c\u5bb6\u65cf\u3078\u8d08\u4e0e\u3057\u305f\u300d\u3068\u3044\u3046\u6839\u62e0\uff08\u5951\u7d04\u66f8\u3084\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u985e\uff09\u304c\u306a\u3051\u308c\u3070\u3001\u4e8b\u5b9f\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u751f\u524d\u306b\u73fe\u91d1\u3092\u4f7f\u3046\u5834\u5408\u306f\u3001\u4f7f\u9014\u3092\u660e\u78ba\u306b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u30e1\u30e2\u3084\u9818\u53ce\u66f8\u306a\u3069\u3092\u6b8b\u3057\u3001\u3044\u3064\u3067\u3082\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u300c\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304b\uff1f\u300d<\/h3>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u9810\u91d1\u3092\u3001\u914d\u5076\u8005\u3084\u5b50\u3001\u5b6b\u306a\u3069\u5bb6\u65cf\u540d\u7fa9\u306e\u53e3\u5ea7\u306b\u5b9a\u671f\u7684\u306b\u79fb\u52d5\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u3044\u308f\u3086\u308b\u300c\u540d\u7fa9\u9810\u91d1\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u540d\u7fa9\u9810\u91d1\u304b\u3069\u3046\u304b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u8cc7\u91d1\u306e\u51fa\u6240\u3068\u7ba1\u7406\u65b9\u6cd5\u306e\u5b9f\u614b\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u540d\u7fa9\u4eba\u3067\u3042\u308b\u5bb6\u65cf\u304c\u901a\u5e33\u3084\u5370\u9451\u306e\u5b58\u5728\u3092\u77e5\u3089\u306a\u304b\u3063\u305f\u308a\u3001\u5b9f\u969b\u306e\u5165\u51fa\u91d1\u3092\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u304c\u7ba1\u7406\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u3068\u3001<span 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class=\"list-02\"><strong>\u9810\u8caf\u91d1<\/strong>\uff1a\u9280\u884c\u540d\u3001\u53e3\u5ea7\u756a\u53f7\u3001\u6b8b\u9ad8<\/li>\n<li class=\"list-02\"><strong>\u4e0d\u52d5\u7523<\/strong>\uff1a\u6240\u5728\u5730\u3001\u9762\u7a4d\u3001\u8a55\u4fa1\u984d<\/li>\n<li class=\"list-02\"><strong>\u682a\u5f0f\u30fb\u6295\u8cc7\u4fe1\u8a17<\/strong>\uff1a\u9298\u67c4\u3001\u8a55\u4fa1\u984d<\/li>\n<li class=\"list-02\"><strong>\u751f\u547d\u4fdd\u967a<\/strong>\uff1a\u5951\u7d04\u5185\u5bb9\u3001\u53d7\u53d6\u4eba<\/li>\n<li class=\"list-02\"><strong>\u501f\u5165\u91d1<\/strong>\uff1a\u8ca0\u50b5\u306e\u660e\u7d30<\/li>\n<li class=\"list-02\"><strong>\u305d\u306e\u4ed6\u306e\u8cc7\u7523<\/strong>\uff1a\u8eca\u3001\u7f8e\u8853\u54c1\u3001\u9aa8\u8463\u54c1\u306a\u3069<\/li>\n<\/ul>\n<p>\u307e\u305f\u3001\u9810\u8caf\u91d1\u306e\u5165\u51fa\u91d1\u5c65\u6b74\u3082\u91cd\u8981\u3067\u3042\u308b\u305f\u3081\u3001<span class=\"kyocho-mark\">\u4ea1\u304f\u306a\u308b\u524d\u306e\u6570\u5e74\u9593\u306e\u51fa\u91d1\u5c65\u6b74\u3084\u3001\u751f\u524d\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u8d08\u4e0e\u5951\u7d04\u66f8\u3001\u632f\u8fbc\u8a18\u9332<\/span>\u3092\u6b8b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u9069\u5207\u306a\u7533\u544a\u3092\u884c\u3046<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3059\u308b\u969b\u3001\u66f8\u985e\u306e\u591a\u3055\u3084\u8ca1\u7523\u8a55\u4fa1\u306e\u96e3\u3057\u3055\u3092\u8003\u3048\u308b\u3068\u300c\u5c02\u9580\u5bb6\u306e\u30b5\u30dd\u30fc\u30c8\u300d\u3092\u53d7\u3051\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u4e0d\u52d5\u7523\u3084\u4fdd\u967a\u91d1\u306e\u8a55\u4fa1\u3001\u540d\u7fa9\u9810\u91d1\u306e\u5224\u5b9a\u3001\u751f\u524d\u8d08\u4e0e\u306e\u65b9\u6cd5\u306a\u3069\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30ea\u30b9\u30af\u3092\u4e0b\u3052\u308b\u305f\u3081\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u8abf\u67fb\u304c\u5b9f\u65bd\u3055\u308c\u305f\u5834\u5408\u3082\u3001\u7a0e\u7406\u58eb\u304c\u540c\u5e2d\u3059\u308b\u3053\u3068\u3067\u3001\u8abf\u67fb\u5b98\u3068\u306e\u3084\u308a\u53d6\u308a\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8ffd\u5fb4\u306e\u30ea\u30b9\u30af\u3082\u6700\u5c0f\u9650\u306b\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3067\u3001\u6b63\u3057\u304f\u7d0d\u7a0e\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8abf\u67fb\u3092\u53d7\u3051\u306b\u304f\u3044\u72b6\u614b\u3092\u4f5c\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u305f\u3081\u3001\u77e5\u8b58\u3084\u7d4c\u9a13\u304c\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<section class=\"block-onepoint\">\n<div class=\"block-onepoint-speech\">\n<div class=\"block-onepoint-speech__inner\">\n<aside class=\"block-onepoint-speech-title\">\u76e3\u4fee\u8005\u304b\u3089\u306e\u30ef\u30f3\u30dd\u30a4\u30f3\u30c8\u30a2\u30c9\u30d0\u30a4\u30b9<\/aside>\n<p>\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3084\u8ca1\u7523\u8a55\u4fa1\u3001\u8cc7\u91d1\u79fb\u52d5\u306a\u3069\u306f\u8907\u96d1\u3067\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306f\u91d1\u984d\u304c\u591a\u984d\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u5c11\u3057\u3067\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u5f53\u521d\u306e\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u969b\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u306e\u7acb\u4f1a\u306b\u81f3\u308b\u307e\u3067\u3001\u76f8\u7d9a\u7a0e\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3078\u4f9d\u983c\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"supervisor2-block__primary\">\n<figure class=\"supervisor2-block-images\"><img decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri-guide\/uploads\/kanshusha_kawanabemasahiro_1.png\" \/><\/figure>\n<div class=\"supervisor2-block-content\">\n<p><span class=\"supervisor2-block-office\">\u6cb3\u934b\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240<\/span><span class=\"supervisor2-block-name\">\u4ee3\u8868\u3000\u6cb3\u934b \u512a\u5bdb<\/span><span class=\"supervisor2-block-job\">\uff08\u7a0e\u7406\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\uff09<\/span><\/p>\n<\/div>\n<\/div>\n<\/section>\n<h3>\u6307\u6458\u3055\u308c\u305f\u3089\uff1f\u305d\u306e\u5834\u5408\u306e\u5bfe\u5fdc\u3068\u4fee\u6b63\u7533\u544a\u306e\u6d41\u308c<\/h3>\n<p>\u4e07\u304c\u4e00\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u5834\u5408\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u7d0d\u7a0e\u306e\u7fa9\u52d9\u3092\u8ca0\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6307\u6458\u5185\u5bb9\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u95a2\u4fc2\u8005\u5168\u54e1\u306e\u540c\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u6307\u6458\u3055\u308c\u305f\u5185\u5bb9\u306b\u5408\u610f\u3057\u305f\u5f8c\u306f\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u3082\u3068\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li class=\"list-num\">\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u3092\u78ba\u8a8d<br \/>\n\u3069\u306e\u9805\u76ee\u304c\u554f\u984c\u3068\u3055\u308c\u305f\u304b\u3092\u660e\u78ba\u306b\u3059\u308b<\/li>\n<li class=\"list-num\">\u8ffd\u52a0\u8ab2\u7a0e\u306e\u5185\u5bb9\u3092\u78ba\u8a8d<br \/>\n\u8ffd\u5fb4\u8ab2\u7a0e\u984d\u3084\u52a0\u7b97\u7a0e\uff08\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u91cd\u52a0\u7b97\u7a0e\uff09\u306e\u628a\u63e1<\/li>\n<li class=\"list-num\">\u4fee\u6b63\u7533\u544a\u66f8\u306e\u4f5c\u6210<br \/>\n\u4fee\u6b63\u304c\u5fc5\u8981\u306a\u7b87\u6240\u3092\u4fee\u6b63\u3057\u3001\u7533\u544a\u3059\u308b<\/li>\n<li class=\"list-num\">\u7d0d\u7a0e\u624b\u7d9a\u304d\u3092\u5b9f\u65bd<br \/>\n\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u3001\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u306b\u3059\u308b<\/li>\n<\/ol>\n<p>\u4eee\u306b\u3001\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u306b\u7d0d\u5f97\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u5c02\u9580\u5bb6\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001<span class=\"kyocho-mark\">\u7570\u8b70\u7533\u3057\u7acb\u3066\u3084\u518d\u8abf\u67fb\u8acb\u6c42\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/span>\u3067\u3059\u3002<\/p>\n<h2>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u7533\u544a\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u3042\u308b\u3068\u3001\u304b\u306a\u308a\u306e\u78ba\u7387\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u3068\u3068\u3082\u306b\u3001\u8ffd\u52a0\u306e\u7d0d\u7a0e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7533\u544a\u6f0f\u308c\u3084\u8ca1\u7523\u306e\u904e\u5c11\u7533\u544a\u304c\u3042\u308b\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u3053\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u5bfe\u7b56\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8ffd\u5fb4\u8ab2\u7a0e\u30fb\u5ef6\u6ede\u7a0e\u306e\u4ed5\u7d44\u307f<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u308b\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li class=\"list-02\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><br \/>\n\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u5e7415\uff5e30\uff05\u306e\u8ab2\u7a0e<\/li>\n<li class=\"list-02\"><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><br \/>\n\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u308b\u7f70\u5247\u3068\u3057\u3066\u3001\u5e7410\uff5e15\uff05\u306e\u8ab2\u7a0e<\/li>\n<li class=\"list-02\"><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong><br \/>\n\u96a0\u307a\u3044\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u5e7435\uff5e40\uff05<\/li>\n<li class=\"list-02\"><strong>\u5ef6\u6ede\u7a0e<\/strong><br \/>\n\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306f\u539f\u5247\u5e747.3\uff05\u30012\u30f6\u6708\u3092\u904e\u304e\u308b\u3068\u539f\u5247\u5e7414.6\uff05<\/li>\n<\/ul>\n<p>\u7a0e\u52d9\u7f72\u304c\u4e8b\u524d\u901a\u77e5\u3059\u308b\u524d\u306b\u81ea\u3089\u4fee\u6b63\u7533\u544a\u3059\u308b\u3068\u3001\u52a0\u7b97\u7a0e\u7387\u306f\u4e0b\u304c\u308a\u3084\u3059\u304f\u3001\u9006\u306b\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3066\u304b\u3089\u7533\u544a\u3059\u308b\u3068\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002\u306a\u304a\u3001\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u671f\u9593\u306b\u5fdc\u3058\u3066\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u65e9\u671f\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3067\u5c11\u3057\u3067\u3082\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\u53c2\u7167\uff1a<br \/>\n<a class=\"pdf--links\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u306e\u6982\u8981\uff08n04_3.pdf\uff09\uff5c\u8ca1\u52d9\u7701<\/a><br \/>\n<a class=\"ex--links\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener\">No.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/div>\n<h3>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3068\u306f\uff1f<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u8ca1\u7523\u306e\u96a0\u307a\u3044\u3084\u3001\u865a\u507d\u306e\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3001<span 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