{"id":100455,"date":"2018-10-25T00:00:00","date_gmt":"2018-10-24T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/1706\/"},"modified":"2019-04-26T00:00:00","modified_gmt":"2019-04-26T00:00:00","slug":"1706","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/1706\/","title":{"rendered":"\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p>\u6cd5\u4eba\u8a2d\u7acb\u3067\u8cc7\u672c\u91d1\u3068\u51fa\u8cc7\u984d\u306f\u4e00\u81f4\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u672c\u6765\u3001\u4e21\u8005\u306f\u9055\u3046\u6982\u5ff5\u3067\u3042\u308a\u3001\u51fa\u8cc7\u984d\u3068\u4e00\u81f4\u3055\u305b\u3066\u8cc7\u672c\u91d1\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u3001\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u51fa\u8cc7\u3059\u308b\u3068\u304d\u306e\u53c2\u8003\u3068\u3057\u3066\u3001\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u8cc7\u672c\u91d1\u3068\u51fa\u8cc7\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044<\/h2>\n<p>\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u3092\u77e5\u308b\u524d\u306b\u3001\u305d\u3082\u305d\u3082\u8cc7\u672c\u91d1\u3068\u51fa\u8cc7\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044\u3053\u3068\u3092\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u305d\u3082\u305d\u3082\u8cc7\u672c\u91d1\u3068\u306f\u4f55\u304b<\/h3>\n<p>\u8cc7\u672c\u91d1\u306f\u6cd5\u4eba\u304c\u5b58\u7d9a\u3059\u308b\u305f\u3081\u306b\u3001<span 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id=\"kanren\"><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1<\/a><\/div>\n<p>\uff08\u4f1a\u793e\u6cd5\u56db\u767e\u56db\u5341\u4e94\u6761\u3001\u56db\u767e\u56db\u5341\u4e5d\u6761\uff09<\/p>\n<h2>\u8cc7\u672c\u91d1\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u8cc7\u672c\u91d1\u306f\u6cd5\u4eba\u306e\u898f\u6a21\u3092\u793a\u3059\u5c3a\u5ea6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8cc7\u672c\u91d1\u3068\u7a0e\u91d1\u306f\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u3001\u8cc7\u672c\u91d1\u304c\u5c11\u306a\u3044\u307b\u3069\u7a0e\u5236\u4e0a\u512a\u9047\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u672c\u91d11,000\u4e07\u5186\u672a\u6e80\u306e\u6cd5\u4eba\u306b\u512a\u9047\u3055\u308c\u308b\u7a0e\u91d1<\/h3>\n<p>\u6cd5\u4eba\u8a2d\u7acb\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8cc7\u672c\u91d11,000\u4e07\u5186\u672a\u6e80\u306a\u3089\u3001\u6d88\u8cbb\u7a0e\u304c\u6700\u95772\u5e74\u9593\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u524d\u8ff0\u306e\u901a\u308a\u30011,500\u4e07\u5186\u51fa\u8cc7\u3057\u305f\u5834\u5408\u3001\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u4ee5\u4e0a\u306b\u3059\u308c\u3070\u3001\u521d\u5e74\u5ea6\u304b\u3089\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3067\u3059\u3002\u4e00\u65b9\u3001\u51fa\u8cc7\u984d\u306e\u4e00\u90e8\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u7d44\u307f\u5165\u308c\u3066\u3001\u8cc7\u672c\u91d1\u30921,000\u4e07\u5186\u672a\u6e80\u306b\u3059\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8cc7\u672c\u91d13,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306b\u512a\u9047\u3055\u308c\u308b\u7a0e\u91d1<\/h3>\n<p>\u8cc7\u672c\u91d13,000\u4e07\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u3067\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u7279\u5b9a\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001<span 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class=\"kyocho\">\u5927\u4f01\u696d\u306e\u30b0\u30eb\u30fc\u30d7\u4f01\u696d\u3092\u9664\u3044\u305f\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba<\/span>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u512a\u9047\u3055\u308c\u308b\u7a0e\u91d1\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h5>1.\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3059\u308b\u8efd\u6e1b\u7a0e\u7387<\/h5>\n<p>\u57fa\u672c\u7684\u306b\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f<span class=\"kyocho\">\u6240\u5f97\u91d1\u984d\u306b\u5bfe\u3057\u306623.2\uff05<\/span>\u3067\u3059\u3002\u3057\u304b\u3057\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u6240\u5f97\u91d1\u984d\u306e\u3046\u3061\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f19\uff05\uff08\u5e73\u621030\u5e74\u5ea6\u306f15\uff05\uff09\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>2.\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u5e74800\u4e07\u5186\u307e\u3067\u306f\u5168\u984d\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u308b<\/h5>\n<p>\u57fa\u672c\u7684\u306b\u7a0e\u6cd5\u4e0a\u306e\u4ea4\u969b\u8cbb\u7b49\u306f\u7d4c\u8cbb\u3067\u843d\u3068\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061\u5e74800\u4e07\u5186\u307e\u3067\u306f\u5168\u984d\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u304a\u4e2d\u5143\u306e\u54c1\u7269\u3092\u8cfc\u5165\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u4e2d\u5c0f\u6cd5\u4eba\u306a\u3089\u4ea4\u969b\u8cbb\u7b49\u304c\u5e74800\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u9650\u308a\u3001\u5358\u7d14\u306b\u7d4c\u8cbb\u3067\u843d\u305b\u307e\u3059\u3002<\/p>\n<h5>3.\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/h5>\n<p>\u7559\u4fdd\u91d1\u8ab2\u7a0e\u3068\u306f\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u304c\u682a\u5f0f\u914d\u5f53\u3092\u305b\u305a\u3001\u5185\u90e8\u7559\u4fdd\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e<span class=\"kyocho\">\u5185\u90e8\u7559\u4fdd\u984d\u306b10\uff5e20\uff05\u306e\u6cd5\u4eba\u7a0e\u3092\u8ffd\u52a0\u8ab2\u7a0e\u3059\u308b\u5236\u5ea6<\/span>\u3067\u3059\u3002\u3057\u304b\u3057\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u7279\u5b9a\u540c\u65cf\u4f1a\u793e\u304b\u3089\u9664\u304b\u308c\u308b\u305f\u3081\u3001\u305f\u3068\u3048\u540c\u65cf\u4f1a\u793e\u3067\u3082\u5185\u90e8\u7559\u4fdd\u984d\u306b\u95a2\u4fc2\u306a\u304f\u7559\u4fdd\u91d1\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6cd5\u4eba\u7a0e\u306e\u8ffd\u52a0\u8ab2\u7a0e\u3092\u6c17\u306b\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u5185\u90e8\u7559\u4fdd\u306b\u5c02\u5ff5\u3067\u304d\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/p>\n<h5>4.\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u7e70\u308a\u5165\u308c<\/h5>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\u3001\u58f2\u639b\u91d1\u306a\u3069\u306e\u50b5\u6a29\u306e\u56de\u53ce\u4e0d\u80fd\u984d\u306e\u898b\u7a4d\u8a08\u4e0a\u984d\u3092\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u308b\u5236\u5ea6\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u898b\u7a4d\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u4e2d\u5c0f\u6cd5\u4eba\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h5>5.\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916<\/h5>\n<p>\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u6240\u5f97\u91d1\u984d\u3060\u3051\u3067\u306a\u304f\u3001\u4ed8\u52a0\u4fa1\u5024\u984d\uff08\u5831\u916c\u7d66\u4e0e\u984d\u3001\u7d14\u652f\u6255\u5229\u5b50\u3001\u7d14\u652f\u6255\u8cc3\u501f\u6599\uff09\u3001\u8cc7\u672c\u5272\u306b\u5bfe\u3057\u3066\u3082\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8d64\u5b57\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2) \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u5bfe\u3057\u3066\u512a\u9047\u3055\u308c\u308b\u7a0e\u91d1<\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3068\u306f\u3001\u4e2d\u5c0f\u6cd5\u4eba\u306e\u3046\u3061\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u6cd5\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u512a\u9047\u3055\u308c\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h5>1. \u9752\u8272\u7533\u544a\u6b20\u640d\u91d1\u306e\u5168\u984d\u63a7\u9664<\/h5>\n<p>\u9752\u8272\u7533\u544a\u3067\u3001\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\uff08\u8d64\u5b57\u984d\uff09\u306f\u7fcc\u5e74\u5ea6\u4ee5\u964d10\u5e74\u9593\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3042\u308a\u3001\u63a7\u9664\u9650\u5ea6\u984d\u306f\u5404\u5e74\u5ea6\u306e\u6240\u5f97\u91d1\u984d\u306e50\uff05\u3067\u3059\u3002\u3057\u304b\u3057<span class=\"kyocho\">\u4e2d\u5c0f\u6cd5\u4eba\u306e\u5834\u5408\u3001\u63a7\u9664\u3057\u3066\u3044\u306a\u3044\u6b20\u640d\u91d1\u306e\u5168\u984d\u3092\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664<\/span>\u3067\u304d\u307e\u3059\u3002\u63a7\u9664\u9650\u5ea6\u984d\u304c\u6240\u5f97\u91d1\u984d\u306b\u5de6\u53f3\u3055\u308c\u305a\u3001\u4e8b\u524d\u306b\u628a\u63e1\u3067\u304d\u308b\u305f\u3081\u3001\u7a0e\u91d1\u5bfe\u7b56\u304c\u3057\u3084\u3059\u3044\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u307e\u3059\u3002<\/p>\n<h5>2. \u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8<\/h5>\n<p>\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u9084\u4ed8\u3068\u306f\u3001\u8d64\u5b57\u306e\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u3067\u904e\u53bb\u306b\u7d0d\u4ed8\u3057\u305f\u6cd5\u4eba\u7a0e\u306e\u4e00\u90e8\u307e\u305f\u306f\u5168\u984d\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5236\u5ea6\u3067\u3059\u3002\u707d\u5bb3\u306b\u4fc2\u308b\u6b20\u640d\u91d1\u3092\u9664\u304d\u3001\u3053\u306e\u9084\u4ed8\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u306e\u306f<span class=\"kyocho\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u9650\u3089\u308c\u307e\u3059<\/span>\u3002<\/p>\n<h5>3. 30\u4e07\u5186\u672a\u6e80\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u5168\u984d\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u308b<\/h5>\n<p>30\u4e07\u5186\u672a\u6e80\u306e\u56fa\u5b9a\u8cc7\u7523\u3092\u5168\u984d\u7d4c\u8cbb\u3067\u843d\u305b\u308b\u306e\u306f<span class=\"kyocho\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u9650\u3089\u308c\u307e\u3059<\/span>\u3002\u307e\u305f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u3067\u30ea\u30fc\u30b9\u7dcf\u984d\u304c30\u4e07\u5186\u672a\u6e80\u306b\u3064\u3044\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u767d\u8272\u7533\u544a\u3084\u5927\u4f01\u696d\u306a\u3069\u305d\u306e\u4ed6\u306e\u6cd5\u4eba\u306f\u5168\u984d\u7d4c\u8cbb\u3067\u843d\u305b\u308b\u7bc4\u56f2\u306f\u300c10\u4e07\u5186\u672a\u6e80\u300d\u307e\u305f\u306f\u300c\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u672a\u6e80\u300d\u306e\u56fa\u5b9a\u8cc7\u7523\u3067\u3059\u3002<\/p>\n<h5>4. \u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7279\u5225\u511f\u5374<\/h5>\n<p>\u7279\u5225\u511f\u5374\u3068\u306f\u3001\u7d4c\u8cbb\u3092\u8ffd\u52a0\u8a08\u4e0a\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7279\u5225\u511f\u5374\u306f\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306b\u9069\u7528\u3067\u304d\u3001\u7d4c\u8cbb\u306e\u8ffd\u52a0\u8a08\u4e0a\u984d\u306f<span class=\"calc04\">\u300c\u5bfe\u8c61\u8cc7\u7523\u306e\u8cfc\u5165\u91d1\u984d\u00d730\uff05\u300d<\/span>\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306f\u7279\u5225\u511f\u5374\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u307e\u305f\u3001\u5bfe\u8c61\u8cc7\u7523\u306e\u7bc4\u56f2\u306f\u524d\u8ff0\u306e\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u306e\u7a0e\u984d\u63a7\u9664\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<h3>\u51fa\u8cc7\u984d\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u7d44\u307f\u5165\u308c\u308b\u3053\u3068\u3067\u767b\u9332\u514d\u8a31\u7a0e\u304c\u7bc0\u7a0e\u3067\u304d\u308b<\/h3>\n<p>\u767b\u9332\u514d\u8a31\u7a0e\u306b\u306f\u8cc7\u672c\u91d1\u306b\u5fdc\u3058\u3066\u8ab2\u7a0e\u3059\u308b\u9805\u76ee\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6cd5\u4eba\u8a2d\u7acb\u767b\u8a18\u3001\u5f79\u54e1\u5909\u66f4\u767b\u8a18\u3001\u5897\u8cc7\u306a\u3069\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u51fa\u8cc7\u984d\u306e\u4e00\u90e8\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u7d44\u307f\u5165\u308c\u308b\u3053\u3068\u3067\u767b\u9332\u514d\u8a31\u7a0e\u306e\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/faq50\/zeisei07.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/faq50\/zeisei07.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikeiqa.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikeiqa.html<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm<\/a><\/span><\/p>\n<h2>\u300c\u8cc7\u672c\u91d1\uff0b\u8cc7\u672c\u6e96\u5099\u91d1\u300d\u306e\u91d1\u984d\u306b\u8fd1\u3044\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2<\/h2>\n<p>\u7a0e\u6cd5\u4e0a\u306b\u306f\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u3044\u3046\u6982\u5ff5\u304c\u5b58\u5728\u3057\u3001\u7a0e\u91d1\u3068\u5bc6\u63a5\u306b\u95a2\u4fc2\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e\u6cd5\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u3064\u3044\u3066\u89e3\u8aac<\/h3>\n<p>\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u306f\u3001\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u306e\u610f\u5473\u3067\u306f\u3001<span 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class=\"calc04\">\u300c\u8cc7\u672c\u91d1\uff0b\u8cc7\u672c\u6e96\u5099\u91d1\u300d<\/span>\u3092\u7121\u511f\u3067\u5897\u6e1b\u3055\u305b\u3066\u3082\u3001\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u51fa\u8cc7\u984d\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306e\u5897\u6e1b\u306b\u306f\u52a0\u5473\u3057\u307e\u305b\u3093\u3002<\/p>\n<p>\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f\u5bc4\u4ed8\u91d1\u306e\u4e00\u90e8\u3092\u7d4c\u8cbb\u3067\u843d\u3068\u3059\u3068\u304d\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002\u305d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u6240\u5f97\u91d1\u984d\u3068\u4f1a\u793e\u306e\u898f\u6a21\u306e\u6298\u8877\u6cd5\u3067\u3059\u304c\u3001\u5f8c\u8005\u306b\u7528\u3044\u308b\u306e\u304c\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3067\u3059\u3002<\/p>\n<h3>\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h3>\n<p>\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f\u7121\u511f\u5897\u8cc7\u307e\u305f\u306f\u7121\u511f\u6e1b\u8cc7\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u6cd5\u4eba\u7a0e\u6cd5\u3068\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002\u6cd5\u4eba\u7a0e\u6cd5\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306b\u7121\u511f\u5897\u8cc7\u3092\u30d7\u30e9\u30b9\u3057\u3001\u7121\u511f\u6e1b\u8cc7\u3092\u30de\u30a4\u30ca\u30b9\u3057\u307e\u3059\u3002<\/p>\n<p>\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u306f\u6cd5\u4eba\u4f4f\u6c11\u7a0e\u306e\u5747\u7b49\u5272\u3068\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8cc7\u672c\u5272\u306b\u5f71\u97ff\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u5747\u7b49\u5272<\/h4>\n<p>\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068<span class=\"calc04\">\u300c\u8cc7\u672c\u91d1\uff0b\u8cc7\u672c\u6e96\u5099\u91d1\u300d<\/span>\u306e\u3046\u3061\u3001\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u91d1\u984d\u304c\u5747\u7b49\u5272\u306e\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8cc7\u672c\u5272<\/h4>\n<p>\u5730\u65b9\u7a0e\u6cd5\u4e0a\u306e\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u5916\u5f62\u6a19\u6e96\u8ab2\u7a0e\u306e\u8cc7\u672c\u5272\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308a\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u4e8b\u696d\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><span id=\"kanren\"><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2002\/02\/05_1.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2002\/02\/05_1.htm<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/kintouwari-checkpoint.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/kintouwari-checkpoint.html<\/a><\/span><\/p>\n<p><span id=\"kanren\"><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikei-01.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikei-01.html<\/a><\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u304c\u5c0f\u3055\u3044\u307b\u3069\u7a0e\u91d1\u9762\u3067\u3088\u308a\u512a\u9047\u3055\u308c\u308b\u3053\u3068\u3092\u8aac\u660e\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u7279\u306b\u51fa\u8cc7\u3059\u308b\u3068\u304d\u306b\u3001\u7a0e\u91d1\u9762\u3092\u8003\u616e\u306b\u5165\u308c\u308b\u3053\u3068\u3067\u3001\u51fa\u8cc7\u91d1\u306e\u4e00\u90e8\u3092\u8cc7\u672c\u6e96\u5099\u91d1\u306b\u7d44\u307f\u5165\u308c\u308b\u306a\u3069\u306e\u5de5\u592b\u3092\u65bd\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u793e\u8a2d\u7acb\u306a\u3069\u3067\u51fa\u8cc7\u3059\u308b\u3068\u304d\u306e\u53c2\u8003\u306b\u3057\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=417AC0000000086&amp;openerCode=1<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6501.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/faq50\/zeisei07.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/faq50\/zeisei07.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikeiqa.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikeiqa.html<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5762.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7191.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2002\/02\/05_1.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/tebiki2002\/02\/05_1.htm<\/a><\/li>\n<li><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/kintouwari-checkpoint.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/kintouwari-checkpoint.html<\/a><\/li>\n<li><a href=\"http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikei-01.html\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.tax.metro.tokyo.jp\/kazei\/info\/gaikei-01.html<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u8a2d\u7acb\u3067\u8cc7\u672c\u91d1\u3068\u51fa\u8cc7\u984d\u306f\u4e00\u81f4\u3059\u308b\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u672c\u6765\u3001\u4e21\u8005\u306f\u9055\u3046\u6982\u5ff5\u3067\u3042\u308a\u3001\u51fa\u8cc7\u984d\u3068\u4e00\u81f4\u3055\u305b\u3066\u8cc7\u672c\u91d1\u304c\u5927\u304d\u304f\u306a\u308c\u3070\u3001\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u3082\u5f71\u97ff\u3092\u53ca\u307c\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u51fa\u8cc7\u3059\u308b\u3068\u304d\u306e\u53c2\u8003\u3068\u3057\u3066\u3001\u8cc7\u672c\u91d1\u3001\u8cc7\u672c\u6e96\u5099\u91d1\u3001\u8cc7\u672c\u91d1\u7b49\u306e\u984d\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u8cc7\u672c\u91d1\u3068\u51fa\u8cc7\u984d\u306f\u5fc5\u305a\u3057\u3082\u4e00\u81f4\u3057\u306a\u3044 \u8cc7\u672c\u91d1\u3001 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306176,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[102],"common_tags":[],"class_list":["post-100455","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-abe","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100455","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\/100455\/revisions"}],"predecessor-version":[{"id":306175,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/100455\/revisions\/306175"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306176"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=100455"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=100455"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=100455"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=100455"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}