{"id":100551,"date":"2020-07-14T00:00:00","date_gmt":"2020-07-13T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/9219\/"},"modified":"2020-07-13T00:00:00","modified_gmt":"2020-07-13T00:00:00","slug":"9219","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/9219\/","title":{"rendered":"\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u73fe\u91d1\u4e3b\u7fa9\u3067\u7a0e\u91d1\u306e\u8a08\u7b97\u304c\u3067\u304d\u308b?"},"content":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u539f\u5247\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3089\u305a\u3001\u73fe\u91d1\u4e3b\u7fa9\u3068\u3044\u3046\u5bb6\u8a08\u7c3f\u306b\u8fd1\u3044\u611f\u899a\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u57fa\u6e96\u304c\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7279\u4f8b\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u7d30\u304b\u3044\u6761\u4ef6\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">\u9752\u8272\u7533\u544a\u306e\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u3068\u306f<\/h2>\n<h3 id=\"02\">\u5b9f\u969b\u306e\u5165\u51fa\u91d1\u3067\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u7279\u4f8b<\/h3>\n<p>\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u304a\u91d1\u306e\u52d5\u304d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u5f53\u5e74\u4e2d\u306b\u5b9f\u73fe\u3057\u305f\u58f2\u4e0a\u9ad8\u3068\u767a\u751f\u3057\u305f\u8cbb\u7528\u3092\u3082\u3068\u306b\u8a08\u7b97\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u5b9f\u969b\u306e\u5165\u51fa\u91d1\u3067\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4fe1\u7528\u53d6\u5f15\u3067\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u539f\u5247\u306a\u3089\u8ca9\u58f2\u3057\u305f\u6642\u70b9\u3067\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u304c\u3001\u73fe\u91d1\u4e3b\u7fa9\u306e\u5834\u5408\u306f\u5165\u91d1\u3055\u308c\u305f\u6642\u70b9\u3067\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"03\">\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306e\u6761\u4ef6<\/h3>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306f\u3001\u9752\u8272\u7533\u544a\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3068\u306f\u3001\u524d\u3005\u5e74\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u304a\u3088\u3073\u4e8b\u696d\u6240\u5f97\u306e\u5408\u8a08\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u6240\u5f97\u306e\u8a08\u7b97\u6642\u306f\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u7b97\u5165\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"04\">\u73fe\u91d1\u4e3b\u7fa9\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u3067\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u5165\u51fa\u91d1\u306e\u52d5\u304d\u3060\u3051\u3092\u8a18\u5e33\u3059\u308b\u3060\u3051\u306e\u305f\u3081\u3001\u5e33\u7c3f\u4ed8\u3051\u304c\u7c21\u5358<\/li>\n<li>\u58f2\u639b\u91d1\u306a\u3069\u306e\u672a\u5165\u91d1\u3092\u58f2\u4e0a\u9ad8\u306b\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u53ce\u5165\u91d1\u984d\u306e\u8a08\u4e0a\u3092\u5148\u5ef6\u3070\u3057\u306b\u3067\u304d\u308b<\/li>\n<li>\u524d\u6255\u91d1\u306a\u3069\u306e\u4ed5\u5165\u3084\u8cbb\u7528\u306e\u624b\u4ed8\u91d1\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u524d\u5012\u3057\u3067\u8a08\u4e0a\u3067\u304d\u308b<\/li>\n<\/ul>\n<h4>(2)\u30c7\u30e1\u30ea\u30c3\u30c8<\/h4>\n<ul>\n<li>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c10\u4e07\u5186\u306e\u307f(55\u4e07\u5186\u300165\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u304c\u3067\u304d\u306a\u3044)<\/li>\n<li>\u5f53\u5e74\u4e2d\u306b\u767a\u751f\u3057\u305f\u8cbb\u7528\u306e\u3046\u3061\u672a\u6255\u3044\u5206\u306b\u304b\u304b\u308b\u5fc5\u8981\u7d4c\u8cbb\u306e\u8a08\u4e0a\u304c\u5148\u5ef6\u3070\u3057\u306b\u306a\u308b<\/li>\n<li>\u7d0d\u54c1\u3055\u308c\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u76f8\u624b\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u524d\u53d7\u91d1\u3092\u53ce\u5165\u91d1\u984d\u306b\u524d\u5012\u3057\u3067\u8a08\u4e0a\u3059\u308b<\/li>\n<\/ul>\n<h3 id=\"05\">\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f<\/h3>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u3067\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u7279\u4f8b\u306f2\u3064\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u9752\u8272\u7533\u544a\u306e\u7533\u8acb<\/h4>\n<p>\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4>(2)\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u6240\u5f97\u8a08\u7b97\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a<\/h4>\n<p>\u300c\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u6240\u5f97\u8a08\u7b97\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3053\u3068\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>(1)\u3068(2)\u306e\u63d0\u51fa\u671f\u9650\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u539f\u5247\uff1a\u305d\u306e\u5e74\u306e3\u670815\u65e5<\/li>\n<li>\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u306b\u65b0\u305f\u306b\u958b\u696d\u3057\u305f\u5834\u5408\uff1a\u958b\u696d\u65e5\u304b\u30892\u30f5\u6708\u4ee5\u5185<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u63d0\u51fa\u671f\u9650\u304c\u571f\u30fb\u65e5\u66dc\u65e5\u30fb\u795d\u65e5\u306a\u3069\u306b\u5f53\u305f\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u306e\u65e5\u306e\u7fcc\u65e5\u304c\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u63d0\u51fa\u65b9\u6cd5\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\u2460e-Tax\u3067\u96fb\u5b50\u7533\u544a\u3092\u3059\u308b<\/h5>\n<p>e-Tax\u306b\u3088\u308a\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u9001\u4fe1\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u9001\u4fe1\u65e5\u304c\u63d0\u51fa\u65e5\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\u2461\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u3059\u308b<\/h5>\n<p>\u90f5\u4fbf\u307e\u305f\u306f\u4fe1\u66f8\u4fbf\u306b\u3088\u308a\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u9001\u4ed8\u3057\u307e\u3059\u3002\u90f5\u4fbf\u7269\u306e\u901a\u4fe1\u65e5\u4ed8\u5370\u304c\u63d0\u51fa\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u304c\u5fc5\u8981\u306a\u5834\u5408\u3001\u7533\u544a\u66f8\u306e\u63a7\u3048\u304a\u3088\u3073\u8fd4\u4fe1\u7528\u5c01\u7b52\u3092\u540c\u5c01\u3057\u307e\u3059\u3002<\/p>\n<h5>\u2462\u7a0e\u52d9\u7f72\u306e\u53d7\u4ed8\u306b\u76f4\u63a5\u63d0\u51fa\u3059\u308b<\/h5>\n<p>\u7a0e\u52d9\u7f72\u306b\u51fa\u5411\u304d\u3001\u53d7\u4ed8\u306b\u76f4\u63a5\u63d0\u51fa\u3057\u307e\u3059\u3002\u53d7\u4ed8\u5370\u306e\u65e5\u4ed8\u304c\u63d0\u51fa\u65e5\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u7f72\u306e\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u3078\u306e\u6295\u51fd\u306b\u3088\u308a\u3001\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><script>makeMarkup(\"qPt15DGxxE4\");<\/script><\/p>\n<h2 id=\"06\">YouTube\u52d5\u753b\u3067\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\u4e2d\uff01\u2460<\/h2>\n<div class=\"figure movie\">\n<iframe loading=\"lazy\" width=\"560\" height=\"315\" src=\"https:\/\/www.youtube.com\/embed\/qPt15DGxxE4\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture\" allowfullscreen><\/iframe>\n<\/div>\n<p>\u3010\u73fe\u91d1\u4e3b\u7fa9\u3011\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u306e\u7a0e\u91d1\u8a08\u7b97\u3068\u306f\uff1f\u3010\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3011,3\u5206\u3067\u308f\u304b\u308b\u7a0e\u91d1<\/p>\n<h3>\u30d3\u30b9\u30ab\u30b9\u516c\u5f0fYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u306e\u3054\u6848\u5185<\/h3>\n<p>\u30d3\u30b9\u30ab\u30b9\u516c\u5f0fYouTube\u30c1\u30e3\u30f3\u30cd\u30eb\u300c3\u5206\u3067\u308f\u304b\u308b!\u7a0e\u91d1\u30c1\u30e3\u30f3\u30cd\u30eb\u300d\u3067\u306f\u3001\u304a\u91d1\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u7c21\u5358\u306b\u7d39\u4ecb\u4e2d\uff01<br \/>\n\u30c1\u30e3\u30f3\u30cd\u30eb\u767b\u9332\u306f\u3053\u3061\u3089\uff1a<a href=\"https:\/\/www.youtube.com\/channel\/UCOaLRr3MjcpO_VyU-c7NChA\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">3\u5206\u3067\u308f\u304b\u308b\uff01\u7a0e\u91d1\u30c1\u30e3\u30f3\u30cd\u30eb<\/i><\/a><\/p>\n<h2 id=\"07\">\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306e\u4f1a\u8a08\u51e6\u7406<\/h2>\n<p>\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u539f\u5247\u3068\u6bd4\u8f03\u3057\u306a\u304c\u3089\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"08\">\u53ce\u5165\u91d1\u984d\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u4fe1\u7528\u53d6\u5f15\u306b\u3088\u308a\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u3001\u5165\u91d1\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u539f\u5247<\/h4>\n<h5>\u2460\u8ca9\u58f2\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u2461\u5165\u91d1\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u58f2\u639b\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b<\/h4>\n<h5>\u2460\u8ca9\u58f2\u3057\u305f\u6642\u70b9<\/h5>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u5fc5\u8981\u306a\u3057<\/p>\n<h5>\u2461\u5165\u91d1\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u58f2\u4e0a\u9ad8<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u53ce\u5165\u91d1\u984d\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"09\">\u5fc5\u8981\u7d4c\u8cbb\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u6d88\u8017\u54c1\u3092\u8cfc\u5165\u3057\u3001\u652f\u6255\u3044\u307e\u3067\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u539f\u5247<\/h4>\n<h5>\u2460\u8cfc\u5165\u3057\u305f\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u672a\u6255\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u2461\u652f\u6255\u3044\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u672a\u6255\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b<\/h4>\n<h5>\u2460\u8cfc\u5165\u3057\u305f\u6642\u70b9<\/h5>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u5fc5\u8981\u306a\u3057<\/p>\n<h5>\u2461\u652f\u6255\u3044\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u6d88\u8017\u54c1\u8cbb<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"10\">\u5728\u5eab\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u5728\u5eab\u306b\u304b\u304b\u308b\u4e00\u9023\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306e\u4f1a\u8a08\u51e6\u7406\u3092\u6bd4\u8f03\u3057\u307e\u3059\u3002<\/p>\n<h4>(1)\u539f\u5247<\/h4>\n<h5>\u2460\u5546\u54c1\u306e\u8cfc\u5165\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165\u9ad8<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u2461\u652f\u6255\u3044\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u8cb7\u639b\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u2462\u5728\u5eab\u306e\u8a08\u4e0a\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u5546\u54c1<\/td>\n<td>50\u4e07\u5186<\/td>\n<td>\u671f\u672b\u5546\u54c1\u68da\u5378\u9ad8<\/td>\n<td>50\u4e07\u5186<\/td>\n<td>\u5546\u54c1\u3092\u8cc7\u7523\u8a08\u4e0a\u3057\u3001\u58f2\u4e0a\u539f\u4fa150\u4e07\u5186\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4>(2)\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b<\/h4>\n<h5>\u2460\u5546\u54c1\u306e\u8cfc\u5165\u6642\u70b9<\/h5>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u5fc5\u8981\u306a\u3057<\/p>\n<h5>\u2461\u652f\u6255\u3044\u6642\u70b9<\/h5>\n<table>\n<tbody>\n<tr>\n<th width=\"20%\">\u501f\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"20%\">\u8cb8\u65b9\u52d8\u5b9a\u79d1\u76ee<\/th>\n<th width=\"15%\">\u91d1\u984d<\/th>\n<th width=\"30%\">\u6458\u8981<\/th>\n<\/tr>\n<tr>\n<td>\u4ed5\u5165\u9ad8<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u73fe\u91d1\u9810\u91d1<\/td>\n<td>100\u4e07\u5186<\/td>\n<td>\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h5>\u2462\u5728\u5eab\u306e\u8a08\u4e0a\u6642\u70b9<\/h5>\n<p>\u4f1a\u8a08\u51e6\u7406\u306e\u5fc5\u8981\u306a\u3057<\/p>\n<h3 id=\"11\">\u56fa\u5b9a\u8cc7\u7523\u306e\u4f1a\u8a08\u51e6\u7406<\/h3>\n<p>\u5efa\u7269\u3001\u6a5f\u68b0\u88c5\u7f6e\u3001\u8239\u8236\u3001\u8eca\u4e21\u904b\u642c\u5177\u3001\u5de5\u5177\u3001\u5668\u5177\u5099\u54c1\u3001\u6f01\u696d\u6a29\u3001\u7279\u8a31\u6a29\u3001\u55b6\u696d\u6a29\u306a\u3069\u306e30\u4e07\u5186\u3092\u8d85\u3048\u308b\u56fa\u5b9a\u8cc7\u7523\u306f\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u3067\u3042\u3063\u3066\u3082\u3001\u652f\u51fa\u3057\u305f\u91d1\u984d\u306e\u5168\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u6e1b\u4fa1\u511f\u5374\u3068\u3044\u3046\u624b\u7d9a\u304d\u306b\u3088\u308a\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u306f\u539f\u5247\u3068\u540c\u3058\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"12\">\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u304c\u5411\u3044\u3066\u3044\u308b\u4eba<\/h2>\n<h3 id=\"13\">\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005<\/h3>\n<p>\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306b\u5411\u3044\u3066\u3044\u307e\u3059\u3002\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u5834\u5408\u3001\u4e8b\u696d\u7684\u898f\u6a21\u3067\u306a\u3044\u9650\u308a\u300110\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3057\u304b\u5229\u7528\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u4e8b\u696d\u7684\u898f\u6a21\u306b\u8a72\u5f53\u3059\u308b\u306e\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u30de\u30f3\u30b7\u30e7\u30f3\u3084\u30a2\u30d1\u30fc\u30c8\uff1a\u304a\u304a\u3080\u306d10\u5ba4\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u72ec\u7acb\u5bb6\u5c4b\uff1a\u304a\u304a\u3080\u306d5\u68df\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4e00\u65b9\u3001\u540c\u3058\u4e0d\u52d5\u7523\u6295\u8cc7\u3067\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3001\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306f\u4e0d\u5411\u304d\u3067\u3057\u3087\u3046\u300255\u4e07\u5186\u307e\u305f\u306f65\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u5229\u7528\u3067\u304d\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u672c\u696d\u306e\u307b\u304b\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u7d4c\u55b6\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u4e8b\u696d\u6240\u5f97\u3068\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u5bfe\u3057\u3066\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c10\u4e07\u5186\u3057\u304b\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u304c\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u3068\u6bd4\u8f03\u3059\u308b\u3068\u3001\u300c65\u4e07\u5186\uff0d10\u4e07\u5186\uff1d55\u4e07\u5186\u300d\u306e\u6240\u5f97\u91d1\u984d\u304c\u5897\u984d\u3057\u3001\u6240\u5f97\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u307b\u3069\u7d0d\u7a0e\u984d\u3082\u5897\u984d\u3057\u307e\u3059\u3002<\/p>\n<h3 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class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200010.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/15.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/15.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1373.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1376.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1376.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/pdf\/37.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/pdf\/37.pdf<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/a\/02\/2_03.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2018\/a\/02\/2_03.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u539f\u5247\u7684\u306a\u4f1a\u8a08\u51e6\u7406\u306b\u3088\u3089\u305a\u3001\u73fe\u91d1\u4e3b\u7fa9\u3068\u3044\u3046\u5bb6\u8a08\u7c3f\u306b\u8fd1\u3044\u611f\u899a\u3067\u7a0e\u91d1\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u57fa\u6e96\u304c\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b\u306e\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7279\u4f8b\u3067\u3042\u308b\u4ee5\u4e0a\u3001\u7d30\u304b\u3044\u6761\u4ef6\u3084\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308b\u7279\u4f8b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002 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