{"id":100135,"date":"2019-03-12T00:00:00","date_gmt":"2019-03-11T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/1925\/"},"modified":"2019-08-08T00:00:00","modified_gmt":"2019-08-08T00:00:00","slug":"1925","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/1925\/","title":{"rendered":"\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\uff1f\u7d66\u4e0e\u6240\u5f97\u8005\uff1f\u7a0e\u91d1\u306e\u3059\u3079\u3066\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u3058\u3088\u3046\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5c5e\u3059\u308b\u7d44\u7e54\u304c\u4e00\u3064\u306e\u7403\u56e3\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3068\u4f3c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30d7\u30ed\u91ce\u7403\u9078\u624b\u304c\u5b58\u5728\u3057\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3088\u308a\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"02\">\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u304c\u9069\u7528\u3055\u308c\u308b<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f<span class=\"kyocho\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/span>\u3067\u3042\u308a\u3001\u6b21\u306e\u7a0e\u91d1\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(1)\u6240\u5f97\u7a0e<\/h4>\n<p>\u5e74\u4ff8\u306a\u3069\u53ce\u5165\u306b\u304b\u304b\u308b\u6240\u5f97\u306f<span class=\"kyocho\">\u4e8b\u696d\u6240\u5f97<\/span>\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f8c\u8ff0\u3059\u308b\u3088\u3046\u306b\u5fc5\u8981\u7d4c\u8cbb\u306f\u5b9f\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u5e74\u4ff8\u3084\u5951\u7d04\u91d1\u306e\u652f\u6255\u3044\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(2)\u4f4f\u6c11\u7a0e<\/h4>\n<p>\u53ce\u5165\u3092\u5f97\u305f\u5e74\u306e\u7fcc\u5e74\u306b\u306f\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4>(3)\u6d88\u8cbb\u7a0e<\/h4>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u5e74\u4ff8\u306a\u3069\u306e\u53ce\u5165\u304c\u8ab2\u7a0e\u58f2\u4e0a\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u524d\u3005\u5e74\u306e\u5e74\u53ce1,000\u4e07\u5186\u8d85\u306a\u3089\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u7a0e\u91d1\u306f\u6b21\u306e\u3088\u3046\u306b\u7279\u6b8a\u3067\u3059\u3002<\/p>\n<h4>(4)\u5951\u7d04\u91d1\u306b\u304b\u304b\u308b\u5e73\u5747\u8ab2\u7a0e<\/h4>\n<p>\u6240\u5f97\u7a0e\u306f\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u5951\u7d04\u91d1\u306b\u3088\u3063\u3066\u6240\u5f97\u7a0e\u7387\u304c\u8df3\u306d\u4e0a\u304c\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u901a\u5e38\u306e\u7a0e\u7387\u3092\u9069\u7528\u3059\u308b\u4ee3\u308f\u308a\u306b\u3001\u524d\u5e74\u3068\u524d\u3005\u5e74\u306e\u6240\u5f97\u91d1\u984d\u3092\u52a0\u5473\u3057\u3066\u9069\u7528\u7a0e\u7387\u3092\u4e0b\u3052\u308b\u306e\u304c<span class=\"kyocho\">\u5e73\u5747\u8ab2\u7a0e<\/span>\u3067\u3059\u3002<\/p>\n<h4>(5)\u5f8c\u63f4\u4f1a\u306a\u3069\u56e3\u4f53\u304b\u3089\u306e\u3054\u795d\u5100\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h4>\n<p>\u56e3\u4f53\u306e\u5c5e\u6027\u306b\u5fdc\u3058\u3066\u6b21\u306e\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u5834\u5408\uff1a\u6240\u5f97\u7a0e\u306e\u3046\u3061\u4e00\u6642\u6240\u5f97<\/li>\n<li>\u500b\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u5834\u5408\uff1a\u8d08\u4e0e\u7a0e<\/li>\n<\/ul>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.keisan.nta.go.jp\/survey\/publish\/46292\/faq\/46327\/faq_46351.php\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.keisan.nta.go.jp\/survey\/publish\/46292\/faq\/46327\/faq_46351.php<\/a><\/i><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm<\/a><\/i><\/p>\n<\/div>\n<h3 id=\"03\">\u4f1a\u793e\u8a2d\u7acb\u3082\u3042\u308a\u3000\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u4e2d\u306b\u306f\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u4f1a\u793e\u3084\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001CM\u51fa\u6f14\u6599\u306a\u3069\u306e\u53ce\u5165\u3092\u6cd5\u4eba\u540d\u7fa9\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u6cd5\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u6cd5\u4eba\u6240\u5f97\u306b\u5bfe\u3059\u308b\u7a0e\u91d1<\/h4>\n<p>\u4f1a\u793e\u540d\u7fa9\u306e\u6cd5\u4eba\u6240\u5f97\u306b\u306f<span class=\"kyocho\">\u6cd5\u4eba\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u30fb\u4e8b\u696d\u7a0e<\/span>\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3068\u9055\u3044\u3001\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u7a0e\u7387\u306e\u30a2\u30c3\u30d7\u30c0\u30a6\u30f3\u304c\u5c0f\u3055\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<h4>(2)\u5f79\u54e1\u5831\u916c\u306b\u5bfe\u3059\u308b\u7a0e\u91d1<\/h4>\n<p>\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u6cd5\u4eba\u304c\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306b<span class=\"kyocho\">\u5f79\u54e1\u5831\u916c<\/span>\u3092\u652f\u7d66\u3059\u308b\u5f62\u5f0f\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f79\u54e1\u5831\u916c\u306b\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h4>(3)\u6d88\u8cbb\u7a0e<\/h4>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306b\u306f\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001<span class=\"kyocho\">\u4f1a\u793e\u8a2d\u7acb<\/span>\u306b\u3088\u308a\u6700\u95772\u5e74\u9593\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5e74\u4ff81\u5104\u5186\u3001CM\u51fa\u6f14\u65991\u5104\u5186\u306e\u30d7\u30ed\u91ce\u7403\u9078\u624b\u304c\u3044\u308b\u3068\u3057\u307e\u3059\u3002\u5168\u984d\u500b\u4eba\u540d\u7fa9\u3067\u53d7\u3051\u53d6\u308c\u3070\u30012\u5104\u5186\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001CM\u51fa\u6f14\u65991\u5104\u5186\u3092\u4f1a\u793e\u540d\u7fa9\u3067\u53d7\u3051\u53d6\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u5e74\u4ff81\u5104\u5186\u306e\u307f\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/1755\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">1\u5e74\u76ee\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u5fc5\u898b\uff011\u5e74\u76ee\u306b\u3059\u308b\u3053\u3068\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u5fb9\u5e95\u89e3\u8aac<\/a><\/i><\/div>\n<h3 id=\"04\">\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306f\uff1f<\/h3>\n<p>\u3042\u308b\u5143\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u56fd\u7a0e\u5c40\u304b\u30893\u5e74\u9593\u3067\u7d043,900\u4e07\u5186\u306e\u7533\u544a\u6f0f\u308c\u3092\u6307\u6458\u3055\u308c\u3066\u3001\u305d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u306f1,600\u4e07\u5186\u3068\u307f\u3089\u308c\u307e\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u3092\u904e\u5927\u8a08\u4e0a\u3057\u305f\u306e\u304c\u7406\u7531\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5fc5\u8981\u7d4c\u8cbb\u306f\u5b9f\u984d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306e\u7bc4\u56f2\u3092\u77e5\u308a\u6d3b\u7528\u3059\u308b\u3053\u3068\u304c\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<h3 id=\"05\">\u30d7\u30ed\u91ce\u7403\u9078\u624b,\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u30fb\u3067\u304d\u306a\u3044\u3082\u306e<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u652f\u51fa\u3057\u305f\u8cbb\u7528\u304c<span class=\"kyocho\">\u300c\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u300d<\/span>\u3053\u3068\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u30fb\u3067\u304d\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306e\u5177\u4f53\u4f8b\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"06\">\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u5177\u4f53\u4f8b<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u300c\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u300d\u3068\u306f\u3001\u9078\u624b\u6d3b\u52d5\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cbb\u7528\u304a\u3088\u3073\u7ba1\u7406\u8cbb\u7528\u306b\u533a\u5206\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(1)\u81ea\u5b85\u5bb6\u8cc3\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u96fb\u8a71\u4ee3<\/h4>\n<p>\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u4e8b\u696d\u7528\u3068\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u8cbb\u7528\u306e\u3046\u3061\u4e8b\u696d\u5272\u5408\u306b\u5fdc\u3058\u305f\u91d1\u984d\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(2)\u30c8\u30ec\u30fc\u30cb\u30f3\u30b0\u6a5f\u5668<\/h4>\n<p>\u6a5f\u5668\u306e\u8cfc\u5165\u8cbb\u7528\u304c<span class=\"kyocho\">30\u4e07\u5186\u672a\u6e80\u306a\u3089\u4e00\u62ec<\/span>\u3067\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u8cfc\u5165\u8cbb\u7528\u304c30\u4e07\u5186\u4ee5\u4e0a\u306a\u3089\u7a0e\u6cd5\u4e0a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3067\u3042\u308b\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h4>(3)\u30b8\u30e0\u306e\u5229\u7528\u6599\u3001\u30c8\u30ec\u30fc\u30ca\u30fc\u3078\u306e\u5831\u916c\u3001\u30de\u30c3\u30b5\u30fc\u30b8\u4ee3\u3001\u30d7\u30ed\u30c6\u30a4\u30f3\u4ee3<\/h4>\n<p>\u4f53\u306e\u30e1\u30f3\u30c6\u30ca\u30f3\u30b9\u306a\u3069\u9078\u624b\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(4)\u81ea\u5df1\u8ca0\u62c5\u3057\u305f\u9053\u5177\u4ee3<\/h4>\n<p>\u30d0\u30c3\u30c8\u3001\u30b0\u30ed\u30fc\u30d6\u3001\u30b9\u30d1\u30a4\u30af\u306a\u3069\u9053\u5177\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(5)\u4ea4\u969b\u8cbb\u3001\u98f2\u98df\u8cbb<\/h4>\n<p>\u9078\u624b\u6d3b\u52d5\u306b\u95a2\u4fc2\u3059\u308b\u4ea4\u969b\u8cbb\u3001\u98f2\u98df\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(6)\u96fb\u8eca\u3001\u30bf\u30af\u30b7\u30fc\u3001\u98db\u884c\u6a5f\u4ee3\u306a\u3069\u306e\u4ea4\u901a\u8cbb<\/h4>\n<p>\u81ea\u4e3b\u30c8\u30ec\u306a\u3069\u306e\u79fb\u52d5\u306b\u5fc5\u8981\u306a\u4ea4\u901a\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(7)\u81ea\u52d5\u8eca\u306e\u8cfc\u5165\u8cbb\u7528\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u3001\u9ad8\u901f\u4ee3<\/h4>\n<p>\u7403\u5834\u3084\u7df4\u7fd2\u5834\u307e\u3067\u306e\u79fb\u52d5\u306b\u4f7f\u7528\u3059\u308b\u81ea\u52d5\u8eca\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8cfc\u5165\u8cbb\u7528\u304c30\u4e07\u5186\u4ee5\u4e0a\u306e\u81ea\u52d5\u8eca\u306f\u7a0e\u6cd5\u4e0a\u306e\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u3067\u3042\u308b\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h4>(8)\u9078\u624b\u4f1a\u306e\u4f1a\u8cbb<\/h4>\n<p>\u9078\u624b\u6d3b\u52d5\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u3042\u308b\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(9)\u7a0e\u7406\u58eb\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c<\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u4f9d\u983c\u306a\u3069\u9593\u63a5\u696d\u52d9\u306e\u8cbb\u7528\u3082\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"http:\/\/jpbpa.net\/up_pdf\/1523253119-909280.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/jpbpa.net\/up_pdf\/1523253119-909280.pdf<\/a><\/i><\/div>\n<h3 id=\"07\">\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u5177\u4f53\u4f8b<\/h3>\n<p>\u9078\u624b\u6d3b\u52d5\u306b\u95a2\u4fc2\u306a\u3044\u751f\u6d3b\u8cbb\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u305a\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u5bb6\u65cf\u3068\u306e\u98df\u4e8b\u4ee3<\/h4>\n<p>\u524d\u8ff0\u306e\u5143\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3082\u5bb6\u65cf\u3068\u306e\u98df\u4e8b\u4ee3\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u3066\u3001\u56fd\u7a0e\u5c40\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>(2)\u8155\u6642\u8a08\u3001\u30b9\u30fc\u30c4\u4ee3\u3001\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u4ee3\u306a\u3069<\/h4>\n<p>\u9078\u624b\u6d3b\u52d5\u3068\u95a2\u4fc2\u306a\u3044\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4>(3)\u5bb6\u65cf\u65c5\u884c<\/h4>\n<p>\u81ea\u4e3b\u30c8\u30ec\u3068\u95a2\u4fc2\u306a\u3044\u65c5\u884c\u8cbb\u7528\u306f\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"08\">\u4f1a\u793e\u8a2d\u7acb\u306b\u3088\u308a\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u5177\u4f53\u4f8b<\/h3>\n<p>\u4f1a\u793e\u8a2d\u7acb\u306b\u3088\u308a\u3001\u6cd5\u4eba\u306e\u307f\u7d4c\u8cbb(\u640d\u91d1)\u306b\u8a08\u4e0a\u3067\u304d\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u4f1a\u793e\u304b\u3089\u652f\u7d66\u3059\u308b\u89aa\u65cf\u306e\u7d66\u4e0e<\/h4>\n<p>\u914d\u5076\u8005\u306a\u3069\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u306f\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(2)\u672c\u4eba\u306b\u5bfe\u3059\u308b\u51fa\u5f35\u624b\u5f53<\/h4>\n<p>\u65c5\u8cbb\u898f\u5b9a\u306b\u5247\u3063\u3066\u3044\u308c\u3070\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3067\u3042\u308b\u672c\u4eba\u306b\u5bfe\u3059\u308b\u51fa\u5f35\u624b\u5f53(\u65e5\u5f53)\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>(3)\u793e\u5b85\u5bb6\u8cc3<\/h4>\n<p>\u8cc3\u8cb8\u7269\u4ef6\u3092\u4f1a\u793e\u3067\u501f\u308a\u4e0a\u3052\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3067\u3042\u308b\u672c\u4eba\u306b\u8cb8\u3059\u5f62\u5f0f\u3092\u63a1\u308c\u3070\u3001\u793e\u5b85\u5bb6\u8cc3\u3068\u3057\u3066\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/1149\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5fc5\u9808\uff01\u6240\u5f97\u91d1\u984d\u3092\u5727\u7e2e\u3059\u308b\u7d4c\u8cbb\u306a\u3069\u3092\u5fb9\u5e95\u89e3\u8aac<\/a><\/i><\/p>\n<p>\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/moneyizm\/1370\/\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4ea4\u969b\u8cbb\u306e\u8cbb\u7528\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u7121\u5236\u9650\u3067\u306f\u3042\u308a\u307e\u305b\u3093<\/a><\/i><\/p>\n<\/div>\n<h2 id=\"09\">\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u78ba\u5b9a\u7533\u544a<\/h2>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"10\">\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u7d14\u7c8b\u306a\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4f1a\u793e\u8a2d\u7acb\u3057\u305f\u5834\u5408\u306b\u3088\u3063\u3066\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/h4>\n<p>\u5e74\u9593\u6240\u5f97\u7a0e\u3068\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u5206\u3092\u6e05\u7b97\u3057\u3001\u6b21\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u5e74\u9593\u6240\u5f97\u7a0e\uff1e\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a\u5dee\u984d\u5206\u3092\u7d0d\u4ed8<\/li>\n<li>\u5e74\u9593\u6240\u5f97\u7a0e\uff1c\u6e90\u6cc9\u6240\u5f97\u7a0e\uff1a\u5dee\u984d\u5206\u3092\u9084\u4ed8<\/li>\n<\/ul>\n<h4>(2)\u4f1a\u793e\u8a2d\u7acb\u3092\u3057\u305f\u5834\u5408<\/h4>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304b\u304b\u308b\u4e8b\u696d\u6240\u5f97\u3068\u5f79\u54e1\u5831\u916c\u306b\u304b\u304b\u308b\u7d66\u4e0e\u6240\u5f97\u3092\u5408\u7b97\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u4e0a\u8a18(1)\u3068\u540c\u3058\u3088\u3046\u306b\u5e74\u9593\u6240\u5f97\u7a0e\u3068\u4e8b\u696d\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u306b\u304b\u304b\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5dee\u984d\u5206\u3092\u6e05\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"11\">\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a<\/h3>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3082\u3057\u307e\u3059\u3002\u539f\u5247\u306f\u53d7\u3051\u53d6\u3063\u305f\u6d88\u8cbb\u7a0e\uff08\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\uff09\u3068\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\uff08\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09\u3092\u5b9f\u984d\u3067\u8a08\u7b97\u3057\u3001\u5dee\u984d\u5206\u3092\u7d0d\u4ed8\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u524d\u3005\u5e74\u306e\u5e74\u4ff8\u306a\u3069\u306e\u53ce\u5165\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u30d9\u30fc\u30b9\u306b\u6982\u7b97\u984d\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u8a08\u7b97\u3059\u308b<span class=\"kyocho\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6<\/span>\u306e\u9078\u629e\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"12\">\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/h2>\n<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u7d0d\u7a0e\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u50be\u5411\u306b\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u5f8c\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3082\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h3 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class=\"ttl-sankou\">\u25bc\u53c2\u8003\u8cc7\u6599\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.keisan.nta.go.jp\/survey\/publish\/46292\/faq\/46327\/faq_46351.php\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.keisan.nta.go.jp\/survey\/publish\/46292\/faq\/46327\/faq_46351.php<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1490.htm<\/a><\/li>\n<li><a href=\"http:\/\/jpbpa.net\/up_pdf\/1523253119-909280.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/jpbpa.net\/up_pdf\/1523253119-909280.pdf<\/a><\/li>\n<ul><\/ul>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u540c\u3058\u3088\u3046\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u5c5e\u3059\u308b\u7d44\u7e54\u304c\u4e00\u3064\u306e\u7403\u56e3\u3068\u3044\u3046\u610f\u5473\u3067\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3068\u4f3c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u30d7\u30ed\u91ce\u7403\u9078\u624b\u304c\u5b58\u5728\u3057\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3088\u308a\u8907\u96d1\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u7db2\u7f85\u7684\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002 \u30d7\u30ed\u91ce 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