{"id":100205,"date":"2022-02-09T00:00:00","date_gmt":"2022-02-08T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/75557\/"},"modified":"2022-02-04T00:00:00","modified_gmt":"2022-02-04T00:00:00","slug":"75557","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/75557\/","title":{"rendered":"\u4f1a\u793e\u3092\u4e00\u6642\u7684\u306b\u4f11\u307e\u305b\u308b\uff62\u4f11\u7720\u4f1a\u793e\uff63\u306e\u624b\u7d9a\u304d\u3068\u5fa9\u6d3b\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u58f2\u4e0a\u304c\u843d\u3061\u8fbc\u307f\uff64\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u4f1a\u793e\u3092\u4f11\u307e\u305b\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff61\u4eca\u56de\u306f\u4f1a\u793e\u3092\u5ec3\u696d\u305b\u305a\u306b\u4f11\u307e\u305b\u308b\uff62\u4f11\u7720\uff63\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u305d\u306e\u624b\u7d9a\u304d\uff64\u4f11\u7720\u5f8c\u306b\u307e\u305f\u5fa9\u6d3b\u3055\u305b\u308b\u624b\u9806\u7b49\u3092\u89e3\u8aac\u3057\u307e\u3059\uff61<\/p>\n<h2>\u4f1a\u793e\u3092\u4f11\u307e\u305b\u308b\uff62\u4f11\u7720\uff63\u3068\u3044\u3046\u8003\u3048\u65b9<\/h2>\n<h3>\u4f01\u696d\u6d3b\u52d5\u3092\u4f11\u6b62\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3088\u3044\u304b?<\/h3>\n<p>\u4e00\u822c\u7684\u306b\uff64\u6cd5\u4eba\u304c\u4e8b\u696d\u3092\u5ec3\u6b62\u3059\u308b\u5834\u5408\u306b\u306f\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3068\u3044\u3046\u624b\u7d9a\u304d\u3092\u3068\u3063\u3066\u4f1a\u793e\u3092\u9589\u9396\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff61\u3057\u304b\u3057\uff64\u4e00\u65e6\u4f1a\u793e\u3092\u89e3\u6563\u3057\u3066\u3057\u307e\u3046\u3068\uff64\u4e8b\u696d\u3092\u518d\u958b\u3057\u3088\u3046\u3068\u3057\u305f\u5834\u5408\u306b\u3082\u3046\u4e00\u5ea6\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u76f4\u3055\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff61\u8cbb\u7528\u3092\u304b\u3051\u3066\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3057\u305f\u306e\u306b\uff64\u307e\u305f\uff62\u8a2d\u7acb\uff63\u3067\u8cbb\u7528\u304c\u304b\u304b\u308b\u2026\u2026\u3068\u3044\u3046\u7121\u99c4\u304c\u751f\u3058\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\uff64\u4f1a\u793e\u3092\u9589\u9396\u3059\u308b\u3053\u3068\u306a\u304f\u4e8b\u696d\u3092\u4e00\u6642\u7684\u306b\u4f11\u6b62\u3059\u308b\uff62\u4f11\u7720\uff63\u3068\u3044\u3046\u8003\u3048\u65b9\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<p>\u4e8b\u696d\u518d\u958b\u306e\u76ee\u9014\u304c\u305f\u3063\u305f\u3068\u304d\u306b\uff62\u4f11\u7720\uff63\u304b\u3089\u5fa9\u6d3b\u3059\u308c\u3070\uff64\u307e\u305f\u3059\u3050\u4e8b\u696d\u3092\u306f\u3058\u3081\u3089\u308c\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<h3>\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3068\uff62\u4f11\u7720\uff63\u306e\u9055\u3044<\/h3>\n<p>\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3068\uff62\u4f11\u7720\uff63\u306e\u9055\u3044\u3092\u3082\u3046\u5c11\u3057\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u4eba\u306f\uff64\u5546\u53f7\u767b\u8a18\u3092\u3059\u308b\u3053\u3068\u3067\uff62\u6cd5\u4eba\u683c\uff63\u3092\u6301\u3064\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff61\u696d\u7e3e\u304c\u304a\u3082\u308f\u3057\u304f\u306a\u3044\u7b49\u306e\u7406\u7531\u3067\u00a0\uff64\u4e8b\u696d\u3092\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u969b\u306b\u306f\u3053\u306e\uff62\u6cd5\u4eba\u683c\uff63\u3092\u5ec3\u6b62\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff61\u6cd5\u4eba\u683c\u3092\u5ec3\u6b62\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u304c\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3067\u3059\uff61<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/75557a.png\" alt=\"\" width=\"685\" height=\"166\" class=\"aligncenter size-full wp-image-75561\" \/><\/div>\n<p>&nbsp;<\/p>\n<p>\u5546\u696d\u767b\u8a18\u3067\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u306e\u767b\u8a18\u3092\u884c\u3046\u3053\u3068\u3067\u4f1a\u793e\u3092\u306a\u304f\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u308c\u306b\u5bfe\u3057\u3066\uff64\uff62\u4f11\u7720\uff63\u306f\u6cd5\u4eba\u683c\u3092\u305d\u306e\u307e\u307e\u6b8b\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u65b9\u6cd5\u3067\u3059\uff61<\/p>\n<p>\u5c06\u6765\u7684\u306b\u4e8b\u696d\u3092\u518d\u958b\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u5225\u3068\u3057\u3066\uff64\u4e8b\u696d\u3092\u4f11\u6b62\u3059\u308b\u969b\u306b\u6cd5\u4eba\u683c\u3092\u6d88\u6ec5\u3055\u305b\u308b\u3053\u3068\u306a\u304f\u305d\u306e\u307e\u307e\u6b8b\u3057\u3066\u304a\u304f\u3068\u3044\u3046\u70b9\u304c\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u3067\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u767b\u8a18\u624b\u7d9a\u304d\u3055\u3048\u5b9a\u671f\u7684\u306b\u884c\u3063\u3066\u3044\u308c\u3070\uff64\u5546\u696d\u767b\u8a18\u4e0a\u306f\u4e8b\u696d\u3092\u4f11\u6b62\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u306e\u3088\u3046\u306b\u4f1a\u793e\u304c\u6d88\u6ec5\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\uff61<\/p>\n<h2>\u4f1a\u793e\u3092\u4f11\u7720\u3055\u305b\u308b\u969b\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u306e\u9032\u3081\u65b9<\/h2>\n<h3>\u4f11\u7720\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u624b\u7d9a<\/h3>\n<p>\u4f11\u7720\u3055\u305b\u305f\u304b\u3089\u3068\u3044\u3063\u3066\uff64\u4f55\u306e\u624b\u7d9a\u304d\u3082\u3057\u306a\u3051\u308c\u3070\u56fd\u3084\u90fd\u9053\u5e9c\u770c\uff64\u5e02\u533a\u753a\u6751\u304c\u4e8b\u696d\u3092\u4f11\u6b62\u3057\u305f\u3053\u3068\u3092\u77e5\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff61\u6c7a\u7b97\u306b\u306a\u308c\u3070\u7a0e\u52d9\u7533\u544a\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3066\u304d\u307e\u3059\u3057\uff64\u8d64\u5b57\u3067\u3082\u652f\u6255\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5747\u7b49\u5272\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u3082\u767a\u751f\u3057\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u6cd5\u4eba\u304c\u4f11\u7720\u3059\u308b\u305f\u3081\u306b\u306f\u56fd\u3084\u90fd\u9053\u5e9c\u770c\uff64\u5e02\u533a\u753a\u6751\u306b\u4f11\u7720\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3057\uff64\u4f11\u7720\u306b\u95a2\u9023\u3057\u305f\u793e\u4f1a\u4fdd\u967a\u3084\u52b4\u50cd\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3082\u3042\u308f\u305b\u3066\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff61<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1.\u7570\u52d5\u5c4a\u51fa\u66f8<\/strong><br \/>\n\u5c4a\u51fa\u3068\u3044\u3063\u3066\u3082\uff62\u4f11\u7720\u5c4a\uff63\u3068\u3044\u3046\u7528\u7d19\u3084\u624b\u7d9a\u304d\u304c\u5b58\u5728\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff61<br \/>\n\u305d\u3053\u3067\uff62\u7570\u52d5\u5c4a\u51fa\u66f8\uff63\u3092\u4f7f\u3063\u3066\u4f11\u7720\u3059\u308b\u65e8\u3092\u901a\u77e5\u3059\u308b\u3068\u3044\u3046\u65b9\u6cd5\u3092\u3068\u308a\u307e\u3059\uff61<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/75557b.jpg\" alt=\"\" width=\"886\" height=\"713\" class=\"aligncenter size-full wp-image-75559\" \/><\/div>\n<div class=\"kyakuchu\" style=\"text-align:center;\">\uff08\u56fd\u7a0e\u5e81HP\u7570\u52d5\u5c4a\u51fa\u66f8\u3000\u3000<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/005-1.pdf\">005-1.pdf (nta.go.jp)<\/a>\u3000\uff09<\/div>\n<p>&nbsp;<\/p>\n<p>\u7570\u52d5\u5c4a\u51fa\u66f8\u306b\uff62\u3007\u5e74\u3007\u6708\u3007\u65e5\u304b\u3089\u4f11\u7720\uff63\u3068\u3044\u3046\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2.\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62<\/strong><br \/>\n\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u6cd5\u4eba\u306e\u5834\u5408\uff64\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\uff61\u4f11\u7720\u306b\u3068\u3082\u306a\u3044\u5f93\u696d\u54e1\u3092\u4e00\u65e6\u89e3\u96c7\u3059\u308b\u3088\u3046\u306a\u5834\u5408\uff64\u7d66\u4e0e\u306f\u767a\u751f\u3057\u306a\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u304c\u306a\u304f\u306a\u308a\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\uff64\uff62\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\uff63\u3092\u3042\u308f\u305b\u3066\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u5ec3\u6b62\u5c4a\u306e\u63d0\u51fa\u304c\u306a\u3044\u3068\uff64\u6cd5\u5b9a\u8abf\u66f8\u3084\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\uff64\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u304c\u306a\u3055\u308c\u3066\u3044\u306a\u3044\uff64\u3068\u7763\u4fc3\u304c\u304f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\uff61<\/p>\n<p>&nbsp;<br \/>\n<strong>3.\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u306e\u5c4a\u51fa\u66f8<\/strong><br \/>\n\u6cd5\u4eba\u304c\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\uff64\u4e8b\u696d\u3092\u4f11\u6b62\u3059\u308b\u3053\u3068\u3067\u58f2\u4e0a\u9ad8(\u8ab2\u7a0e\u58f2\u4e0a\u9ad8)\u304c\u306a\u304f\u306a\u308a\u307e\u3059\uff61\u3064\u307e\u308a\uff64\u6d88\u8cbb\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3053\u3067\uff64\u4f11\u7720\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\uff62\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u306a\u304f\u306a\u3063\u305f\u65e8\u306e\u5c4a\u51fa\u66f8\uff63\u3092\u63d0\u51fa\u3057\u3066\u514d\u7a0e\u306b\u306a\u308b\u65e8\u3092\u5c4a\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18\u306e\u307b\u304b\u306b\u3082\u5065\u5eb7\u4fdd\u967a\uff65\u539a\u751f\u5e74\u91d1\u306e\uff62\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5168\u55aa\u5c4a\uff63\u3084\u96c7\u7528\u4fdd\u967a\u306e\uff62\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u5ec3\u6b62\u5c4a\uff63\uff62\u8cc7\u683c\u55aa\u5931\u5c4a\uff63\u7b49\u306e\u63d0\u51fa\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f11\u7720\u4f1a\u793e\u306e\u767b\u8a18\u624b\u7d9a\u304d<\/h3>\n<p>\u5148\u306b\u3082\u8ff0\u3079\u307e\u3057\u305f\u304c\uff62\u89e3\u6563\uff65\u6e05\u7b97\uff63\u3068\u9055\u3044\uff64\uff62\u4f11\u7720\uff63\u306e\u5834\u5408\u306f\u4f1a\u793e\u3092\u6d88\u6ec5\u3055\u305b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\uff64\u4f11\u7720\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u7279\u5225\u306a\u767b\u8a18\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\uff61<\/p>\n<p>\u6cd5\u4eba\u3092\u305f\u3060\u4f11\u307e\u305b\u308b\u3060\u3051\u3067\u3059\u304b\u3089\u5546\u696d\u767b\u8a18\u4e0a\u306f\uff62\u6cd5\u4eba\u683c\uff63\u3068\u3057\u3066\u5b58\u7d9a\u3057\u7d9a\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff61<\/p>\n<p>\u4f11\u7720\u671f\u9593\u4e2d\u3067\u3042\u3063\u3066\u3082\uff62\u5f79\u54e1\u306e\u4efb\u671f\uff63\u306f\u7d99\u7d9a\u3057\u307e\u3059\u3057\uff64\u4efb\u671f\u304c\u6e80\u4e86\u3068\u306a\u308c\u3070\uff62\u91cd\u4efb\u767b\u8a18\uff63\u306b\u3088\u308a\u5f79\u54e1\u306e\u4efb\u671f\u3092\u66f4\u65b0\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c<span class=\"kyocho\">\uff62\u307f\u306a\u3057\u89e3\u6563\uff63<\/span>\u3067\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u4f1a\u793e\u6cd5\u3067\u306f\uff62\u6700\u5f8c\u306e\u767b\u8a18\u624b\u7d9a\u304d\u304c\u3055\u308c\u3066\u304b\u308912\u5e74\u304c\u7d4c\u904e\u3057\u305f\u6cd5\u4eba\u306f\u89e3\u6563\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3059\uff63\u3068\u3044\u3046\u898f\u5b9a\u304c\u3042\u308a\u307e\u3059\uff6112\u5e74\u304c\u7d4c\u904e\u3057\u305f\u5f8c\uff64\u6cd5\u4eba\u306e\u7ba1\u8f44\u767b\u8a18\u6240\u304b\u3089\uff62\u307f\u306a\u3057\u89e3\u6563\u306b\u306a\u308a\u307e\u3059\u3088\uff63\u3068\u3044\u3046\u901a\u77e5\u304c\u5c4a\u3044\u3066\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u767b\u8a18\uff64\u3042\u308b\u3044\u306f\u89e3\u6563\u3057\u3066\u3044\u306a\u3044\u65e8\u306e\u901a\u77e5\u3092\u3057\u306a\u3051\u308c\u3070\u6cd5\u4eba\u306f\uff62\u307f\u306a\u3057\u89e3\u6563\uff63\u306e\u72b6\u614b\u306b\u306a\u308a\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"kyocho\">\u305d\u3053\u304b\u3089\u3055\u3089\u306b3\u5e74\u9593\uff64\u4f55\u3082\u305b\u305a\u653e\u7f6e\u3057\u3066\u304a\u304f\u3068\u6cd5\u4eba\u306f\u5b8c\u5168\u306b\u89e3\u6563\u3068\u306a\u308a\uff64\u6d88\u6ec5\u3057\u3066\u3057\u307e\u3044\u307e\u3059\uff61<\/span><\/p>\n<p>&nbsp;<\/p>\n<p>\u5c06\u6765\u7684\u306b\u4e8b\u696d\u518d\u958b\u3092\u8003\u3048\u3066\u3044\u308b\u5834\u5408\u306b\u306f\uff64\u4f11\u7720\u524d\u306b\uff62\u6700\u5f8c\u306b\u5f79\u54e1\u767b\u8a18\u3057\u305f\u306e\u306f\u3044\u3064\u304b\uff63\uff62\u6b21\u306e\u5f79\u54e1\u767b\u8a18\u306e\u671f\u65e5\u306f\u3044\u3064\u304b\uff63\u3092\u5fc5\u305a\u78ba\u8a8d\u3057\uff6412\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3057\u307e\u308f\u306a\u3044\u3088\u3046\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\uff61<\/p>\n<h2>\u4f11\u7720\u4f1a\u793e\u3092\u5fa9\u6d3b\u3055\u305b\u308b\u305f\u3081\u306b\u306f?<\/h2>\n<h3>\u4f11\u7720\u4f1a\u793e\u3092\u5fa9\u6d3b\u3055\u305b\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/h3>\n<p>\u6b21\u306b\uff64\u4e8b\u696d\u518d\u958b\u306e\u3081\u3069\u304c\u305f\u3063\u3066\u4f11\u7720\u4f1a\u793e\u3092\u5fa9\u6d3b\u3055\u305b\u308b\u969b\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u57fa\u672c\u7684\u306b\u306f\uff62\u4f11\u7720\uff63\u3055\u305b\u308b\u969b\u306b\u884c\u3063\u305f\u5c4a\u51fa\u3068\u540c\u3058\u3053\u3068\u3092\u3059\u308b\u3060\u3051\u3067\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p><strong>1.\u7570\u52d5\u5c4a\u51fa\u66f8<\/strong><br \/>\n\u4f11\u7720\u4f1a\u793e\u3092\u5fa9\u6d3b\u3055\u305b\u308b\u5834\u5408\u306b\u3082\uff62\u7570\u52d5\u5c4a\u51fa\u66f8\uff63\u3092\u4f7f\u3063\u3066\u5fa9\u6d3b\u3059\u308b\u65e8\u3092\u5c4a\u51fa\u3057\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p>\u3055\u304d\u307b\u3069\u6319\u3052\u305f\u7570\u52d5\u5c4a\u51fa\u66f8\u306b\uff62\u3007\u5e74\u3007\u6708\u3007\u65e5\u304b\u3089\u958b\u696d\uff63\u3068\u3044\u3046\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\uff61<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2.\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d<\/strong><br \/>\n\u4e8b\u696d\u518d\u958b\u306b\u3042\u308f\u305b\u3066\u5f93\u696d\u54e1\u3092\u518d\u5ea6\u96c7\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3082\u5fa9\u6d3b\u3057\u307e\u3059\uff61\uff62\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\uff63\u3092\u5fd8\u308c\u305a\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\uff61<\/p>\n<p>&nbsp;<br \/>\n<strong>3.\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a<\/strong><br 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/005-1.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener\">\u7570\u52d5\u5c4a\u51fa\u66f8<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3067\u58f2\u4e0a\u304c\u843d\u3061\u8fbc\u307f\uff64\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u96e3\u3057\u3044\u305f\u3081\u4f1a\u793e\u3092\u4f11\u307e\u305b\u308b\u3053\u3068\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u7d4c\u55b6\u8005\u306e\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff61\u4eca\u56de\u306f\u4f1a\u793e\u3092\u5ec3\u696d\u305b\u305a\u306b\u4f11\u307e\u305b\u308b\uff62\u4f11\u7720\uff63\u3068\u3044\u3046\u8003\u3048\u65b9\u3068\u305d\u306e\u624b\u7d9a\u304d\uff64\u4f11\u7720\u5f8c\u306b\u307e\u305f\u5fa9\u6d3b\u3055\u305b\u308b\u624b\u9806\u7b49\u3092\u89e3\u8aac\u3057\u307e\u3059\uff61 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