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8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u6570\u5b57\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002\u4e00\u822c\u53e3\u5ea7\u3068\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u3067\u306f\u8a18\u8f09\u7b87\u6240\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8a18\u8f09\u7b87\u6240\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\uff11\uff0e\u4e00\u822c\u53e3\u5ea7<\/h4>\n<h5>\u2460\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d2\u9762<\/h5>\n<p>\u7279\u5b9a\u53e3\u5ea7\u4ee5\u5916\u3067\u8b72\u6e21\u3057\u305f\u682a\u5f0f\u7b49\u306e\u660e\u7d30\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\u2461\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d1\u9762<\/h5>\n<p>2\u9762\u3067\u8a08\u7b97\u3057\u305f\u6570\u5b57\u3092\u4e00\u822c\u682a\u5f0f\u7b49\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u5206\u3051\u30661\u9762\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/04.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/04.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<h5>\u2462\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/h5>\n<p>\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d1\u9762\u306e\u6570\u5b57\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306e\u8a72\u5f53\u7b87\u6240\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<div class=\"figure80\"><img decoding=\"async\" class=\"aligncenter size-full wp-image-1250\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/topic_1248a.jpg\" alt=\"\" width=\"80%\"><\/div>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/05.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/05.pdf<\/a><\/p>\n<h4>2\uff0e\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09<\/h4>\n<h5>\u2460\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d2\u9762<\/h5>\n<p>\u7533\u544a\u3059\u308b\u7279\u5b9a\u53e3\u5ea7\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u5408\u8a08\u6b04\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u306e\u5834\u5408\u306f\u7c21\u6613\u53e3\u5ea7\u306b\u4e38\u5370\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h5>\u2461\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d1\u9762<\/h5>\n<p>2\u9762\u3067\u8a08\u7b97\u3057\u305f\u6570\u5b57\u3092\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u6240\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/06.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/06.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<h5>\u2462\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<\/h5>\n<p>\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d1\u9762\u306e\u6570\u5b57\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306e\u8a72\u5f53\u7b87\u6240\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<div class=\"figure80\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1251\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/topic_1248b.jpg\" alt=\"\" width=\"754\" height=\"818\"><\/div>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/07.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/07.pdf<\/a><\/p>\n<h3>\u682a\u306e\u58f2\u5374\u3067\u8d64\u5b57\u304c\u3067\u308c\u30703\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b<\/h3>\n<p>\u4eca\u307e\u3067\u306f\u3001\u682a\u306e\u58f2\u5374\u76ca\u304c\u3067\u305f\u5834\u5408\u3092\u898b\u3066\u304d\u307e\u3057\u305f\u3002\u3067\u306f\u3001\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4e00\u822c\u53e3\u5ea7\u3084\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\uff09\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u682a\u306e\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408\u306f\u539f\u5247\u3001\u682a\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3059\u308b\u30683\u5e74\u9593\u305d\u306e\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059\u3053\u3068\u304c\u3067\u304d\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u9ed2\u5b57\u3068\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u4e00\u822c\u682a\u5f0f\u306e\u8d64\u5b57\u306f\u7e70\u308a\u8d8a\u305b\u307e\u305b\u3093\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u640d\u304c\u3067\u305f\u5834\u5408\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u3068\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300d\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4>\u2460\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3001\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/h4>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/08.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/08.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<h4>\u2461\u3000\u2460\u3067\u8a08\u7b97\u3057\u305f\u6570\u5b57\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/h4>\n<p>\u305d\u306e\u969b\u306b\u3001\u7fcc\u5e74\u4ee5\u5f8c\u306b\u7e70\u308a\u8d8a\u3055\u308c\u308b\u640d\u5931\u306e\u91d1\u984d\u6b04\u306e\u8a18\u8f09\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"figure80\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-1252\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/topic_1248c.jpg\" alt=\"\" width=\"754\" height=\"818\"><\/div>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/09.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/09.pdf<\/a><\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3059\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u8d64\u5b57\u304c\u7121\u304f\u306a\u308b\u307e\u3067\u3001\u6bce\u5e74\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300d\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u30b1\u30fc\u30b9<\/h2>\n<h3>\u682a\u306e\u58f2\u5374\u3067\u8d64\u5b57\u304c\u3067\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/h3>\n<p>\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u306e\u5834\u5408\u306f\u3001\u682a\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e1\u3064\u304c\u682a\u306e\u58f2\u5374\u640d\u304c\u3067\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u3059\u3002\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u58f2\u5374\u640d\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u305f\u3081\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u4e0a\u5834\u682a\u5f0f\u306e\u58f2\u5374\u640d\u3068\u4e0a\u5834\u682a\u5f0f\u306e\u914d\u5f53\u6240\u5f97\u3092\u76f8\u6bba\u3057\u3001\u914d\u5f53\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300d\u3068\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306b\u305d\u308c\u305e\u308c\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306a\u8a18\u8f09\u4f8b\u306f\u4ee5\u4e0b\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/10.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/10.pdf<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/11.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/pdf\/11.pdf<\/a><\/p>\n<h3>\u8907\u6570\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u304c\u3042\u308b\u5834\u5408\u306b\u6ce8\u610f<\/h3>\n<p>\u8907\u6570\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u30011\u3064\u306e\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u304c\u9ed2\u5b57\u3001\u3082\u30461\u3064\u306e\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u304c\u8d64\u5b57\u306e\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u3059\u304e\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u30011\u3064\u306e\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u304c\u9ed2\u5b57100\u4e07\u5186\u3001\u7a0e\u91d1\u5408\u8a08203,150\u5186\u7d0d\u4ed8\u6e08\u3067\u3001\u3082\u30461\u3064\u306e\u8a3c\u5238\u4f1a\u793e\u306e\u7279\u5b9a\u53e3\u5ea7\u304c\u8d64\u5b57100\u4e07\u5186\u306e\u5834\u5408\u3001\u672c\u6765\u306f\u30d7\u30e9\u30b9\u30de\u30a4\u30ca\u30b90\u5186\u3067\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u3001\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u7a0e\u91d1203,150\u5186\u306e\u9084\u4ed8\uff08\u4e8b\u696d\u6240\u5f97\u7b49\u3067\u652f\u6255\u3046\u7a0e\u91d1\u304c\u591a\u3051\u308c\u3070\u3001\u305d\u306e\u91d1\u984d\u306f\u5c11\u306a\u304f\u306a\u308b\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u30d1\u30bf\u30fc\u30f3\u5225\u3000\u78ba\u5b9a\u7533\u544a\u3067\u4f5c\u6210\u304c\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<h3>\u682a\u306e\u58f2\u5374\u76ca\u304c\u5e74\u959320\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408<\/h3>\n<p>\u3088\u304f\u300c\u682a\u306e\u58f2\u5374\u76ca\u304c\u5e74\u959320\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u300d\u3068\u3044\u3046\u3053\u3068\u3092\u805e\u304d\u307e\u3059\u304c\u3001\u3053\u308c\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u3068\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u304c\u9ed2\u5b57\u3067\u682a\u306e\u58f2\u5374\u304c\u8d64\u5b57\u306e\u5834\u5408<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u304c\u9ed2\u5b57\u3067\u682a\u306e\u58f2\u5374\u304c\u8d64\u5b57\u306e\u5834\u5408\u306e\u5fc5\u8981\u66f8\u985e\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u3068\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300d\u3067\u3059\u3002\u682a\u306e\u58f2\u5374\u304c\u8d64\u5b57\u3067\u3082\u3001\u500b\u4eba\u4e8b\u696d\u304c\u9ed2\u5b57\u306e\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u56db\u8868\uff08\u640d\u5931\u7533\u544a\u7528\uff09\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u304c\u8d64\u5b57\u3067\u682a\u306e\u58f2\u5374\u304c\u9ed2\u5b57\u306e\u5834\u5408<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u304c\u8d64\u5b57\u3067\u682a\u306e\u58f2\u5374\u304c\u9ed2\u5b57\u306e\u5834\u5408\u306e\u5fc5\u8981\u66f8\u985e\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u56db\u8868\uff08\u640d\u5931\u7533\u544a\u7528\uff09\u3068\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3067\u3059\u3002\u682a\u306e\u58f2\u5374\u304c\u9ed2\u5b57\u3067\u3042\u3063\u3066\u3082\u500b\u4eba\u4e8b\u696d\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306f\u4e0d\u8981\u3067\u3059\uff08\u305f\u3060\u3057\u3001\u4f5c\u6210\u3057\u3066\u3082\u7a0e\u52d9\u7f72\u306f\u53d7\u3051\u53d6\u3063\u3066\u304f\u308c\u308b\u3088\u3046\u3067\u3059\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u500b\u4eba\u4e8b\u696d\u304c\u8d64\u5b57\u3067\u682a\u306e\u58f2\u5374\u3082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class=\"scroll\">\n<table>\n<tbody>\n<tr>\n<th style=\"width: 139px;\"><\/th>\n<th style=\"width: 58px;\">\u7b2c\u4e00\u8868<\/th>\n<th style=\"width: 54px;\">\u7b2c\u4e8c\u8868<\/th>\n<th style=\"width: 53px;\">\u7b2c\u4e09\u8868<\/th>\n<th style=\"width: 51.0667px;\">\u7b2c\u56db\u8868<\/th>\n<th style=\"width: 116.933px;\">\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/th>\n<th style=\"width: 73px;\">\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 139px;\">\u4e8b\u696d\u3000\u3000\u3000\u9ed2\u5b57<\/p>\n<p>\u682a\u306e\u58f2\u5374\u3000\u9ed2\u5b57<\/th>\n<td style=\"width: 58px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 54px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 53px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 51.0667px; text-align: center;\"><\/td>\n<td style=\"width: 116.933px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 73px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 139px;\">\u4e8b\u696d\u3000\u3000\u3000\u9ed2\u5b57\u682a\u306e\u58f2\u5374\u3000\u8d64\u5b57<\/th>\n<td style=\"width: 58px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 54px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 53px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 51.0667px; text-align: center;\"><\/td>\n<td style=\"width: 116.933px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 73px; text-align: center;\">\u25cb<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 139px;\">\u4e8b\u696d\u3000\u3000\u3000\u8d64\u5b57\u682a\u306e\u58f2\u5374\u3000\u9ed2\u5b57<\/th>\n<td style=\"width: 58px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 54px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 53px; text-align: center;\"><\/td>\n<td style=\"width: 51.0667px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 116.933px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 73px; text-align: center;\"><\/td>\n<\/tr>\n<tr>\n<th style=\"width: 139px;\">\u4e8b\u696d\u3000\u3000\u3000\u8d64\u5b57\u682a\u306e\u58f2\u5374\u3000\u8d64\u5b57<\/th>\n<td style=\"width: 58px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 54px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 53px; text-align: center;\"><\/td>\n<td style=\"width: 51.0667px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 116.933px; text-align: center;\">\u25cb<\/td>\n<td style=\"width: 73px; text-align: center;\">\u25cb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u4eca\u56de\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u682a\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u7a0e\u91d1\u3068\u3001\u305d\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u682a\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u51e6\u7406\u65b9\u6cd5\u3084\u63d0\u51fa\u66f8\u985e\u306f\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u3053\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u3001\u500b\u3005\u306e\u4e0d\u660e\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003URL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/kisairei\/kabushiki\/<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u672c\u696d\u4ee5\u5916\u306b\u884c\u3063\u3066\u3044\u308b\u6295\u8cc7\u306e1\u3064\u306b\u682a\u304c\u3042\u308a\u307e\u3059\u3002\u682a\u6295\u8cc7\u306b\u306f\u3001\u682a\u3092\u6240\u6709\u3057\u3066\u914d\u5f53\u3092\u5f97\u308b\u3082\u306e\u304b\u3089\u3001\u682a\u3092\u58f2\u5374\u3057\u3066\u76ca\u3092\u5f97\u308b\u3082\u306e\u307e\u3067\u3055\u307e\u3056\u307e\u3042\u308a\u307e\u3059\u304c\u3001\u306a\u304b\u3067\u3082\u682a\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306b\u306f\u305d\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u51e6\u7406\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u682a\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u7a0e\u91d1\u3068\u3001\u305d\u306e\u51e6\u7406\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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