{"id":100393,"date":"2023-02-08T00:00:00","date_gmt":"2023-02-07T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/77173\/"},"modified":"2023-02-08T00:00:00","modified_gmt":"2023-02-08T00:00:00","slug":"77173","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/77173\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u3001\u4f4f\u6240\u5909\u66f4\u306e\u624b\u7d9a\u304d\u3084\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u3068\u306f\uff1f\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5f15\u3063\u8d8a\u3057\u306b\u3088\u308a\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4f8b\u3048\u30702022\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u5730\u3092\u5909\u66f4\u3057\u305f\u969b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u81ea\u5b85\u30fb\u4e8b\u52d9\u6240\u306a\u3069\u30aa\u30d5\u30a3\u30b9\u3082\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u9808\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u3067\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3001\u30b1\u30fc\u30b9\u5225\u3067\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u30fb\u5c4a\u3051\u51fa\u306e\u65b9\u6cd5\u3001\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u3067\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u30fb\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u3068\u306f\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u3067\u306f\u3001\u300c\u7d0d\u7a0e\u5730\u300d\u3084\u30aa\u30d5\u30a3\u30b9\u79fb\u8ee2\u306e\u6709\u7121\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3046\u5834\u6240\u306e\u5909\u66f4\u306a\u3069\u306b\u3088\u3063\u3066\u63d0\u51fa\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305a\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u300c\u7d0d\u7a0e\u5730\u300d\u306e\u898f\u5b9a\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7d0d\u7a0e\u5730\u3068\u306f<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f15\u3063\u8d8a\u3057\u3092\u3059\u308b\u969b\u306b\u306f\u300c\u7d0d\u7a0e\u5730\u300d\u304c\u3069\u3053\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4e3b\u306b\u56fd\u5185\u3067\u53d6\u5f15\u3092\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306f\u57fa\u672c\u7684\u306b\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/77173a.jpg\" alt=\"\" width=\"727\" height=\"293\" class=\"alignnone size-full wp-image-77174\" \/><\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/aramashi\/pdf\/015.pdf\">\u300c\u6d88\u8cbb\u7a0e\u306e\u3042\u3089\u307e\u3057\u3000\u7d0d\u7a0e\u5730\u306f\u3069\u3053\u3067\u3059\u304b\uff1f\u300d\u2758 \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6240\u5f97\u7a0e\u306a\u3069\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148\u3082\u4e0a\u8a18\u3068\u540c\u69d8\u3067\u3001\u57fa\u672c\u7684\u306b\u4f4f\u6240\u304c\u56fd\u5185\u306b\u3042\u308b\u4eba\u306f<strong>\u4f4f\u6240\u304c\u7d0d\u7a0e\u5730<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u56fd\u5185\u306b\u4f4f\u6240\u304c\u306a\u304f\u5c45\u6240\uff08\u751f\u6d3b\u306e\u672c\u62e0\u3067\u306f\u306a\u3044\u3082\u306e\u306e\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240\uff09\u304c\u3042\u308b\u4eba\u306f\u3001<strong>\u5c45\u6240\u5730\u304c\u7d0d\u7a0e\u5730<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u56fd\u5185\u306b\u4f4f\u6240\u307e\u305f\u306f\u5c45\u6240\u306e\u3044\u305a\u308c\u304b\u304c\u3042\u308b\u4eba\u304c\u4ed6\u306b\u4e8b\u696d\u6240\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u4e8b\u696d\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730<\/strong>\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u63d0\u51fa\u3057\u305f\u4f4f\u6240\uff08\u53c8\u306f\u4e8b\u696d\u6240\u30fb\u5c45\u6240\u306a\u3069\uff09\u3084\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u306e\u300c\u7d0d\u7a0e\u5730\u300d\u306e\u5834\u6240\u3092\u63a7\u3048\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5f15\u3063\u8d8a\u3057\u3067\u7d0d\u7a0e\u5730\u30fb\u4e8b\u696d\u6240\u306e\u4f4f\u6240\u306b\u5909\u66f4\u304c\u751f\u3058\u308b\u3068\u304d\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/h3>\n<p>\u5f15\u3063\u8d8a\u3057\u306b\u3088\u308a\u7d0d\u7a0e\u5730\u306e\u4f4f\u6240\u5909\u66f4\u3084\u4e8b\u52d9\u6240\u306e\u79fb\u8ee2\u304c\u3042\u3063\u305f\u3068\u304d\u306e\u63d0\u51fa\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5909\u66f4\u306e\u30d1\u30bf\u30fc\u30f3<\/th>\n<th>\u63d0\u51fa\u66f8\u985e<\/th>\n<th>\u63d0\u51fa\u5148<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<td>\u7d0d\u7a0e\u5730\u3092\u5909\u66f4\u3059\u308b<\/td>\n<td>\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8<\/td>\n<td>\u7570\u52d5\u30fb\u5909\u66f4\u5f8c\u306e\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<td>\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306b<br \/>\n\u203b2023\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u307e\u305f\u306f\u5909\u66f4\u3067\u306f\u4e0d\u8981\n<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u5b85\u30fb\u4e8b\u52d9\u6240\u306a\u3069\u304c\u79fb\u8ee2\u30fb\u7570\u52d5\u306b\u306a\u308b<\/td>\n<td>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/td>\n<td>\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577<br \/>\n\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u304a\u308a\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u79fb\u8ee2\u524d\u306e\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\n<\/td>\n<td>\u81ea\u5b85\u30fb\u4e8b\u52d9\u6240\u306a\u3069\u3092\u79fb\u8ee2\u3057\u305f\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<tr>\n<td>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b<\/p>\n<p>\u203b\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304c\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u306f\u4e0d\u8981\n<\/td>\n<td>\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8<\/td>\n<td>\u5909\u66f4\u5f8c\u306e\u7a0e\u52d9\u7f72<\/td>\n<td>\u65e9\u3081\u306b<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u884c\u3046\u4e8b\u52d9\u6240\u3092\u79fb\u8ee2\u307e\u305f\u306f\u5ec3\u6b62\u3057\u305f<\/p>\n<p>\u203b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u4e0d\u8981\n<\/td>\n<td>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/td>\n<td>\u79fb\u8ee2\u524d\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<td>\u79fb\u8ee2\u307e\u305f\u306f\u5ec3\u6b62\u306e\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<h2>\u30b1\u30fc\u30b9\u5225\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u3067\u306e\u624b\u7d9a\u304d<\/h2>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u81ea\u5b85\u304c\u7d0d\u7a0e\u5730\u306e\u5834\u5408<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u81ea\u5b85\u304c\u7d0d\u7a0e\u5730\u3067\u3042\u308b\u304b\u305f\u306f\u3001\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u3092\u5f15\u3063\u8d8a\u3057\u5148\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a2023\u5e741\u67081\u65e5\u4ee5\u964d\u306b\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u30fb\u5909\u66f4\u3092\u3059\u308b\u304b\u305f\u306f\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<div class=\"img-ttl\">\uff1c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff1e<\/div>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/77173b.jpg\" alt=\"\" width=\"467\" height=\"682\" class=\"alignnone size-full wp-image-77175\" \/><\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\">\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u2758 \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u2460\u500b\u4eba\u756a\u53f7\uff0812 \u6841\uff09\u304c\u8a18\u8f09\u3055\u308c\u305f\u3082\u306e\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306a\u3069\uff09\u2461\u5c4a\u3051\u51fa\u3092\u3059\u308b\u4eba\u306e\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u63d0\u793a\u53c8\u306f\u5199\u3057\u306e2\u70b9\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<br \/>\n\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u307e\u305f\u306f\u7a93\u53e3\u306b\u6301\u53c2\u3059\u308b\u3053\u3068\u3067\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u5f15\u3063\u8d8a\u3057\u5f8c1\u30ab\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u3092\u7d0d\u7a0e\u5730\u306b\u7533\u8acb\u3057\u3066\u304a\u308a\u3001\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u79fb\u8ee2\u300c\u524d\u300d\u306e\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"img-ttl\">\uff1c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\uff1e<\/div>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/77173c.jpg\" alt=\"\" width=\"488\" height=\"696\" class=\"alignnone size-full wp-image-77176\" \/><\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/07.pdf\">\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u2758 \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>2022\u5e7412\u670831\u65e5\u4ee5\u524d\u306b\u7d0d\u7a0e\u5730\uff08\u81ea\u5b85\uff09\u3092\u5909\u66f4\u3057\u305f\u304b\u305f\u306f\u3001\u4e0a\u8a18\u306e\u7533\u51fa\u66f8\u3092\u7570\u52d5\u30fb\u5909\u66f4\u5f8c\u306e\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304c\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u306e\u307f\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u304c\u7d0d\u7a0e\u5730\u306e\u5834\u5408<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e8b\u52d9\u6240\u30fb\u4e8b\u696d\u6240\u304c\u7d0d\u7a0e\u5730\u3067\u3001\u4e8b\u696d\u6240\u30fb\u4e8b\u52d9\u6240\u304c\u79fb\u8ee2\u3057\u305f\u5834\u5408\u306b\u306f1\u30ab\u6708\u4ee5\u5185\u306b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u30fb\u4e8b\u52d9\u6240\u304c\u7d0d\u7a0e\u5730\u3067\u3001\u81ea\u5b85\u3092\u5f15\u3063\u8d8a\u3057\u305f\u5834\u5408\u306b\u306f\u5c4a\u3051\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u5c45\u6240\u304c\u7d0d\u7a0e\u5730\u306e\u5834\u5408<\/h3>\n<p>\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u751f\u6d3b\u306e\u672c\u62e0\u306b\u306f\u81f3\u3089\u306a\u3044\u5834\u6240\u3092\u300c\u5c45\u6240\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u56fd\u5185\u306b\u4f4f\u6240\u304c\u7121\u304f\u5c45\u6240\u304c\u3042\u308b\u4eba\u306f\u3001\u300c\u5c45\u6240\u5730\u300d\u304c\u7d0d\u7a0e\u5730\u3067\u3059\u3002<br \/>\n\u5c45\u6240\u3092\u5f15\u3063\u8d8a\u3059\u969b\u30012022\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u5834\u5408\u306f\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n2023\u5e741\u67081\u65e5\u4ee5\u964d\u306e\u5f15\u3063\u8d8a\u3057\u3067\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u30fb\u5f93\u696d\u54e1\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u300c\u632f\u66ff\u7d0d\u7a0e\u3092\u3057\u3066\u3044\u308b\u300d\u300c\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u300d\u3068\u3044\u3046\u5834\u5408\u306b\u306f\u3055\u3089\u306b\u5c4a\u3051\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5909\u66f4\u306e\u30d1\u30bf\u30fc\u30f3<\/th>\n<th>\u63d0\u51fa\u66f8\u985e<\/th>\n<th>\u63d0\u51fa\u5148<\/th>\n<th>\u63d0\u51fa\u671f\u9650<\/th>\n<\/tr>\n<tr>\n<td>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b<\/p>\n<p>\u203b\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304c\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u306f\u4e0d\u8981\n<\/td>\n<td>\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8<\/td>\n<td>\u5909\u66f4\u5f8c\u306e\u7a0e\u52d9\u7f72<\/td>\n<td>\u65e9\u3081\u306b<\/td>\n<\/tr>\n<tr>\n<td>\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u884c\u3046\u4e8b\u52d9\u6240\u3092\u79fb\u8ee2\u3057\u305f<\/p>\n<p>\u203b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u4e0d\u8981\n<\/td>\n<td>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/td>\n<td>\u79fb\u8ee2\u524d\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72<\/td>\n<td>\u79fb\u8ee2\u307e\u305f\u306f\u5ec3\u6b62\u306e\u65e5\u304b\u30891\u30ab\u6708\u304b\u6708\u4ee5\u5185<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><\/p>\n<h3>\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b<\/h3>\n<p>\u7d0d\u7a0e\u8005\u540d\u7fa9\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u306e\u53e3\u5ea7\u5f15\u843d\u3057\u3067\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b\u300c\u632f\u66ff\u7d0d\u7a0e\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304c\u5909\u66f4\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5148\u306e\u7a0e\u52d9\u7f72\u306b\u300c\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u8fd1\u6240\u306e\u5f15\u3063\u8d8a\u3057\u3067\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u304c\u5909\u308f\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3046\u4e8b\u52d9\u6240\u3092\u79fb\u8ee2\u3057\u305f<\/h3>\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u7f72\u304b\u3089\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u66f8\u304c\u5c4a\u304d\u307e\u3059\u3002<br \/>\n\u9752\u8272\u7533\u544a\u3067\u5bb6\u65cf\u3092\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u3059\u308b\u5834\u5408\u306b\u3082\u540c\u69d8\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/77173d.jpg\" alt=\"\" width=\"526\" height=\"741\" class=\"alignnone size-full wp-image-77177\" \/><\/div>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/008-1.pdf\">\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u2758 \u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u7d0d\u7a0e\u5730\u3068\u306a\u3063\u3066\u3044\u308b\u4e8b\u696d\u6240\u3092\u79fb\u8ee2\u3059\u308b\u969b\u306b\u306f\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u81ea\u5b85\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u5c4a\u3051\u51fa\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306f\u7d4c\u8cbb\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u306f\u3001\u4e8b\u52d9\u6240\u304b\u3089\u4e8b\u52d9\u6240\u3078\u5f15\u3063\u8d8a\u3057\u305f\u5834\u5408\u306b\u306f\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306e\u5168\u984d\u304c\u7d4c\u8cbb\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u304b\u3089\u4e8b\u52d9\u6240\u306b\u5f15\u3063\u8d8a\u3059\u30b1\u30fc\u30b9\u3067\u3082\u3001\u4e8b\u696d\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u8cbb\u7528\u306e\u5168\u984d\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u53c8\u306f\u4e8b\u52d9\u6240\u304b\u3089\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306b\u5f15\u3063\u8d8a\u3059\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u7528\u90e8\u5206\u306e\u307f\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u53d6\u308a\u6271\u3044\u307e\u3059\u3002<br \/>\n\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u5834\u5408\u3001\u5bb6\u8cc3\u30fb\u96fb\u6c17\u4ee3\u306a\u3069\u666e\u6bb5\u304b\u3089\u5bb6\u4e8b\u6309\u5206\u3067\u4e00\u5b9a\u306e\u5272\u5408\u3092\u7d4c\u8cbb\u306b\u3057\u3066\u3044\u308b\u304b\u305f\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<br \/>\n\u666e\u6bb5\u306e\u5bb6\u4e8b\u6309\u5206\u5272\u5408\u3092\u53c2\u8003\u306b\u3001\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u3092\u8a08\u4e0a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u5f15\u3063\u8d8a\u3059\u524d<\/th>\n<th>\u5f15\u3063\u8d8a\u3057\u5f8c<\/th>\n<th>\u7d4c\u8cbb\u306e\u5272\u5408<\/th>\n<\/tr>\n<tr>\n<td>\u4e8b\u52d9\u6240<\/td>\n<td>\u4e8b\u52d9\u6240<\/td>\n<td rowspan=\"2\">\u5168\u984d\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240<\/td>\n<td>\u4e8b\u52d9\u6240<\/td>\n<\/tr>\n<tr>\n<td>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240<\/td>\n<td>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240<\/td>\n<td>\u4e8b\u696d\u7528\u90e8\u5206\u306e\u307f\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u4e8b\u52d9\u6240<\/td>\n<td>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240<\/td>\n<td>\u4e8b\u696d\u7528\u90e8\u5206\u306e\u307f\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>\u4f8b\u3048\u3070\u666e\u6bb5\u4e8b\u696d\u7528\u90e8\u5206\u3068\u3057\u3066\u6309\u5206\u3057\u3066\u3044\u308b\u5272\u5408\u304c4\u5272\u3067\u3042\u308b\u969b\u306b\u3001\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u304c30\u4e07\u5186\u306e\u5834\u5408\u306f12\u4e07\u5186\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u306f\u3001\u624b\u7d9a\u304d\u3092\u3059\u308b\u524d\u306b\u300c\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u7533\u8acb\u3057\u3066\u3044\u308b\u5834\u6240\u300d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u591a\u304f\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u81ea\u5b85\u53c8\u306f\u4e8b\u696d\u6240\u304c\u7d0d\u7a0e\u5730\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u5fc5\u8981\u66f8\u985e\u30fb\u624b\u7d9a\u304d\u306e\u65b9\u6cd5\u7b49\u3092\u628a\u63e1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2029.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">No.2029\u2003\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148(\u7d0d\u7a0e\u5730)\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2091.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">No.2091\u2003\u500b\u4eba\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u5730\u7b49\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5c4a\u51fa\u95a2\u4fc2\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5f15\u3063\u8d8a\u3057\u306b\u3088\u308a\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\u306a\u3069\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002 \u4f8b\u3048\u30702022\u5e7412\u670831\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u5730\u3092\u5909\u66f4\u3057\u305f\u969b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u7533\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002 \u81ea\u5b85\u30fb\u4e8b\u52d9\u6240\u306a\u3069\u30aa\u30d5\u30a3\u30b9\u3082\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u9808\u3067\u3059\u3002\u500b\u4eba [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306113,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[143],"common_tags":[1110],"class_list":["post-100393","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-asami","common_tags-1110","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100393","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/management"}],"author":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/users\/1"}],"version-history":[{"count":1,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100393\/revisions"}],"predecessor-version":[{"id":306112,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100393\/revisions\/306112"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306113"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=100393"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=100393"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=100393"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=100393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}