{"id":101125,"date":"2020-07-03T00:00:00","date_gmt":"2020-07-02T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/9645\/"},"modified":"2020-07-03T00:00:00","modified_gmt":"2020-07-03T00:00:00","slug":"9645","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/9645\/","title":{"rendered":"\u30b3\u30ed\u30ca\u4e0d\u6cc1\u306b\u3088\u308b\u4e0d\u826f\u50b5\u6a29\u306f\u640d\u91d1?\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u306e\u8cb8\u5012\u308c\u306e\u7a0e\u91d1"},"content":{"rendered":"<p>\u30b3\u30ed\u30ca\u4e0d\u6cc1\u3067\u5f97\u610f\u5148\u306e\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3001\u58f2\u639b\u91d1\u304c\u4e0d\u826f\u50b5\u6a29\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cb8\u5012\u308c\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u4f4e\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3082\u3001\u8cb8\u5012\u308c\u51e6\u7406\u3092\u3057\u305f\u4e0d\u826f\u50b5\u6a29\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u4e89\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u8cb8\u5012\u308c\u306e\u7a0e\u91d1\u3068\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"01\">\u4e0d\u826f\u50b5\u6a29\u3092\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u4e0d\u826f\u50b5\u6a29\u3068\u306f\u3001\u56de\u53ce\u4e0d\u80fd\u307e\u305f\u306f\u56de\u53ce\u56f0\u96e3\u306a\u50b5\u6a29\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u50b5\u6a29\u8005\u306b\u3088\u3063\u3066\u73fe\u91d1\u5316\u3067\u304d\u308b\u30fb\u3067\u304d\u306a\u3044\u306e\u89e3\u91c8\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8ab2\u7a0e\u306e\u516c\u5e73\u304c\u640d\u306a\u308f\u308c\u306a\u3044\u3088\u3046\u3001\u7a0e\u6cd5\u4e0a\u306e\u4e0d\u826f\u50b5\u6a29\u306b\u306f\u5ba2\u89b3\u6027\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u30cf\u30fc\u30c9\u30eb\u304c\u9ad8\u3044\u3068\u3044\u308f\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"02\">\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u5168\u984d\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b<\/h3>\n<p>\u4e0d\u826f\u50b5\u6a29\u306e\u5168\u984d\u3092\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u308b\u6761\u4ef6\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u91d1\u92ad\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u5834\u5408\u306e\u8cb8\u5012\u308c\uff1a\u6cd5\u5f8b\u4e0a\u306e\u8cb8\u5012\u308c<\/li>\n<li>\u56de\u53ce\u4e0d\u80fd\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u308c\uff1a\u4e8b\u5b9f\u4e0a\u306e\u8cb8\u5012\u308c<\/li>\n<li>\u4e00\u5b9a\u671f\u9593\u53d6\u5f15\u505c\u6b62\u5f8c\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408\u7b49\u306e\u8cb8\u5012\u308c\uff1a\u58f2\u639b\u50b5\u6a29\u306b\u9650\u5b9a\u3057\u305f\u8cb8\u5012\u308c<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u8a73\u3057\u3044\u5185\u5bb9\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"03\">\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p>\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u306f\u3001\u50b5\u6a29\u306e\u56de\u53ce\u4e0d\u80fd\u984d\u3092\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u3088\u308a\u6b21\u306e\u4e0d\u826f\u50b5\u6a29\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u3057\u3066\u56de\u53ce\u4e0d\u80fd\u984d\u3092\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>(1) \u50b5\u52d9\u8005\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u66f4\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306a\u3069\u306e\u4e8b\u7531\u306b\u57fa\u3065\u304d\u3001\u300c\u5f01\u6e08\u306e\u7336\u4e88\u300d\u307e\u305f\u306f\u300c\u8ce6\u6255\u306b\u3088\u308a\u5f01\u6e08\u300d\u3055\u308c\u308b\u5834\u5408<br \/>\n\u305d\u306e\u4e8b\u7531\u304c\u751f\u3058\u305f\u65e5\u306b\u5c5e\u3059\u308b\u5e74\u5ea6\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30895\u5e74\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u5f01\u6e08\u3055\u308c\u308b\u91d1\u984d\u4ee5\u5916\u306e\u91d1\u984d\u304c\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u8a00\u3044\u63db\u3048\u308c\u3070\u30015\u5e74\u4ee5\u5185\u306b\u6e08\u3055\u308c\u306a\u3044\u90e8\u5206\u306e\u91d1\u984d\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>(2) \u50b5\u52d9\u8005\u306b\u3064\u304d\u3001\u300c\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u300d\u304b\u3064\u300c\u305d\u306e\u55b6\u3080\u4e8b\u696d\u306b\u597d\u8ee2\u306e\u898b\u901a\u3057\u304c\u306a\u3044\u3053\u3068\u300d\u7b49\u306e\u4e8b\u7531\u304c\u751f\u3058\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u4e0d\u826f\u50b5\u6a29\u306e\u4e00\u90e8\u306b\u3064\u3044\u3066\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408<br \/>\n\u4e0a\u8a18(1)\u306e\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u56de\u53ce\u306e\u898b\u8fbc\u307f\u304c\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>(3) \u50b5\u52d9\u8005\u306b\u3064\u304d\u300c\u66f4\u751f\u624b\u7d9a\u958b\u59cb\u7b49\u306e\u7533\u7acb\u3066\u300d\u3084\u300c\u624b\u5f62\u4ea4\u63db\u6240\u3088\u308b\u53d6\u5f15\u505c\u6b62\u51e6\u5206(\u624b\u5f62\u306e\u4e0d\u6e21\u308a)\u300d\u7b49\u306e\u4e8b\u7531\u304c\u751f\u3058\u3066\u3044\u308b\u5834\u5408<br \/>\n\u4e0a\u8a18(1)\u3068(2)\u3092\u9664\u3044\u3066\u3001\u4e0d\u826f\u50b5\u6a29\u306e50\uff05\u76f8\u5f53\u984d\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>(4) \u5916\u56fd\u306e\u653f\u5e9c\u3001\u4e2d\u592e\u9280\u884c\u3001\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u5bfe\u3059\u308b\u50b5\u6a29\u306e\u3046\u3061\u3001\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408<br \/>\n\u4e0d\u826f\u50b5\u6a29\u306e50\uff05\u76f8\u5f53\u984d\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3 id=\"04\">\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306b\u3088\u308b\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a2d\u5b9a\u3059\u308b<\/h3>\n<p>\u8cb8\u5012\u640d\u5931\u3084\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u3068\u3044\u3046\u6b63\u5e38\u306a\u50b5\u6a29\u306e\u56de\u53ce\u4e0d\u80fd\u984d\u3068\u3057\u3066\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u6cd5\u4eba\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(1)\u500b\u4eba\u4e8b\u696d\u4e3b<\/h4>\n<p>\u9752\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u6240\u5f97\u306b\u9650\u308a\u3001\u58f2\u639b\u91d1\u3084\u8cb8\u4ed8\u91d1\u306a\u3069\u306e\u50b5\u6a29\u984d\u306e5.5\uff05(\u91d1\u878d\u696d\u306f3.3\uff05)\u307e\u3067\u304c\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u5bfe\u8c61\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4>(2)\u6cd5\u4eba<\/h4>\n<p>\u6cd5\u4eba\u306f\u767d\u8272\u7533\u544a\u3067\u3082\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002\u904e\u53bb3\u5e74\u9593\u306e\u8cb8\u5012\u640d\u5931\u984d\u3092\u30d9\u30fc\u30b9\u306b\u5b9f\u7e3e\u7e70\u5165\u7387\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u58f2\u639b\u91d1\u3084\u8cb8\u4ed8\u91d1\u306a\u3069\u306e\u50b5\u6a29\u984d\u306b\u696d\u7a2e\u3054\u3068\u306e\u6cd5\u5b9a\u7e70\u5165\u7387\u3092\u639b\u3051\u3066\u8a08\u7b97\u3059\u308b\u7279\u4f8b\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"figure\">\u6cd5\u5b9a\u7e70\u5165\u7387<br \/>\n<img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/5501-3.gif\" alt=\"\" width=\"560\" height=\"90\" class=\"aligncenter size-full wp-image-9648\" \/><\/p>\n<div class=\"kyakuchu\">\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">\u56fd\u7a0e\u5e81<\/a><\/div>\n<\/div>\n<h2 id=\"05\">\u8cb8\u5012\u640d\u5931\u306b\u3088\u308a\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5<\/h2>\n<p>\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3057\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u8cb8\u5012\u640d\u5931\u306e\u8a73\u3057\u3044\u6761\u4ef6\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"06\">\u91d1\u92ad\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u305f\u5834\u5408\u306e\u8cb8\u3057\u5012\u308c<\/h3>\n<p>\u91d1\u92ad\u50b5\u6a29\u304c\u5207\u308a\u6368\u3066\u3089\u308c\u3001\u6cd5\u5f8b\u4e0a\u306b\u304a\u3044\u3066\u50b5\u6a29\u304c\u6d88\u6ec5\u3057\u305f\u5834\u5408\u3001\u6d88\u6ec5\u3057\u305f\u5e74\u5ea6\u306e\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>(1)\u4f1a\u793e\u66f4\u751f\u6cd5\u306b\u57fa\u3065\u304f\u66f4\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u5207\u308a\u6368\u3066\u984d<\/li>\n<li>(2)\u6c11\u4e8b\u518d\u751f\u6cd5\u306b\u57fa\u3065\u304f\u518d\u751f\u8a08\u753b\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u5207\u308a\u6368\u3066\u984d<\/li>\n<li>(3)\u4f1a\u793e\u6cd5\u306b\u57fa\u3065\u304f\u7279\u5225\u6e05\u7b97\u306b\u4fc2\u308b\u5354\u5b9a\u306e\u8a8d\u53ef\u306e\u6c7a\u5b9a\u306b\u3088\u308b\u5207\u308a\u6368\u3066\u984d<\/li>\n<li>(4)\u6cd5\u4ee4\u306e\u898f\u5b9a\u306b\u3088\u308b\u6574\u7406\u624b\u7d9a\u306b\u3088\u3089\u306a\u3044\u3001\u95a2\u4fc2\u8005\u306e\u5354\u8b70\u6c7a\u5b9a\u306b\u3088\u308b\u6b21\u306e\u5207\u308a\u6368\u3066\u984d\n<ul>\n<li>\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u5354\u8b70\u6c7a\u5b9a\u3067\u5408\u7406\u7684\u306a\u57fa\u6e96\u306b\u3088\u308a\u50b5\u52d9\u8005\u306e\u8ca0\u50b5\u6574\u7406\u3092\u5b9a\u3081\u3066\u3044\u308b\u3082\u306e<\/li>\n<li>\u884c\u653f\u6a5f\u95a2\u307e\u305f\u306f\u91d1\u878d\u6a5f\u95a2\u305d\u306e\u4ed6\u306e\u7b2c\u4e09\u8005\u306e\u3042\u3063\u305b\u3093\u306b\u3088\u308b\u5f53\u4e8b\u8005\u9593\u306e\u5354\u8b70\u306b\u3088\u308a\u7de0\u7d50\u3055\u308c\u305f\u5951\u7d04\u3067\u3001\u305d\u306e\u5185\u5bb9\u304c\u50b5\u6a29\u8005\u96c6\u4f1a\u306e\u5354\u8b70\u6c7a\u5b9a\u306b\u6e96\u305a\u308b\u3082\u306e<\/li>\n<\/ul>\n<\/li>\n<li>(5)\u50b5\u52d9\u8d85\u904e\u306e\u72b6\u614b\u304c\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3001\u50b5\u6a29\u306e\u5f01\u6e08\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u50b5\u52d9\u8005\u306b\u5bfe\u3059\u308b\u66f8\u9762\u306b\u3088\u308b\u50b5\u52d9\u514d\u9664\u984d<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u4e0a\u8a18(5)\u306e\u65b9\u6cd5\u3067\u8cb8\u5012\u640d\u5931\u306b\u8a08\u4e0a\u3059\u308b\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u50b5\u52d9\u514d\u9664\u3092\u3057\u3066\u3082\u3001\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u300c\u56de\u53ce\u4e0d\u80fd\u306a\u3053\u3068\u3092\u5ba2\u89b3\u7684\u306b\u8a3c\u660e\u3067\u304d\u308b\u300d\u3084\u300c\u56de\u53ce\u53ef\u80fd\u306a\u50b5\u6a29\u306e\u50b5\u6a29\u653e\u68c4\u306e\u5834\u5408\u306f\u3001\u5b50\u4f1a\u793e\u7b49\u3092\u6574\u7406\u30fb\u518d\u5efa\u3059\u308b\u305f\u3081\u306a\u3069\u306e\u50b5\u6a29\u653e\u68c4\u306b\u7d4c\u6e08\u7684\u5408\u7406\u6027\u304c\u3042\u308b\u300d\u306a\u3069\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5b89\u6613\u306b\u50b5\u52d9\u514d\u9664\u3092\u3059\u308b\u3068\u3001\u50b5\u52d9\u514d\u9664\u984d\u306e\u307b\u307c\u5168\u984d\u304c\u5bc4\u4ed8\u91d1\u3068\u3057\u3066\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"07\">\u56de\u53ce\u4e0d\u80fd\u306e\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u3057\u5012\u308c<\/h3>\n<p>\u50b5\u52d9\u8005\u306e\u8cc7\u7523\u72b6\u6cc1\u3001\u652f\u6255\u80fd\u529b\u306a\u3069\u304b\u3089\u50b5\u6a29\u306e\u5168\u984d\u304c\u56de\u53ce\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u660e\u3089\u304b\u306b\u306a\u3063\u305f\u5e74\u5ea6\u306e\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002\u56de\u53ce\u4e0d\u80fd\u3068\u3055\u308c\u308b\u5177\u4f53\u4f8b\u306f\u3001\u50b5\u52d9\u8005\u304c\u300c\u7834\u7523\u3057\u305f\u5834\u5408\u300d\u3084\u300c\u5dee\u3057\u62bc\u3055\u3048\u304c\u7981\u6b62\u3055\u308c\u3066\u3044\u308b\u8ca1\u7523\u7a0b\u5ea6\u3057\u304b\u6301\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u300d\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3 id=\"08\">\u4e00\u5b9a\u671f\u9593\u53d6\u5f15\u505c\u6b62\u5f8c\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408\u7b49\u306e\u8cb8\u5012\u308c<\/h3>\n<p>\u4e0b\u8a18(1)\u307e\u305f\u306f(2)\u306e\u5834\u5408\u3001\u58f2\u639b\u50b5\u6a29(\u8cb8\u4ed8\u91d1\u306f\u542b\u307e\u306a\u3044)\u304b\u30891\u5186\u4ee5\u4e0a\u306e\u5099\u5fd8\u4fa1\u984d\u3092\u63a7\u9664\u3057\u305f\u6b8b\u984d\u3092\u8cb8\u5012\u640d\u5931\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u640d\u91d1\u7d4c\u7406\u3068\u3044\u3046\u8cbb\u7528\u30fb\u640d\u5931\u306e\u7d4c\u7406\u51e6\u7406\u304c\u640d\u91d1\u8a08\u4e0a\u306e\u6761\u4ef6\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>(1) \u7d99\u7d9a\u7684\u306a\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u305f\u5f97\u610f\u5148\u306e\u8cc7\u7523\u72b6\u6cc1\uff64\u652f\u6255\u80fd\u529b\u306a\u3069\u306e\u60aa\u5316\u306b\u3088\u308a\u3001\u300c\u53d6\u5f15\u505c\u6b62\u6642\u300d\u3068\u300c\u6700\u5f8c\u306e\u5f01\u6e08\u6642\u300d\u306a\u3069\u306e\u3046\u3061\u3001\u6700\u3082\u9045\u3044\u6642\u304b\u30891\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u305f\u5834\u5408(\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u53d6\u5f15\u3084\u8acb\u8ca0\u5de5\u4e8b\u306a\u3069\u306e\u5358\u767a\u306e\u53d6\u5f15\u306b\u304b\u304b\u308b\u58f2\u639b\u50b5\u6a29\u306f\u3053\u306e\u8cb8\u5012\u640d\u5931\u306e\u9069\u7528\u5bfe\u8c61\u5916)<\/li>\n<li>(2) \u540c\u4e00\u5730\u57df\u306e\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u58f2\u639b\u50b5\u6a29\u306e\u7dcf\u984d\u304c\u53d6\u7acb\u8cbb\u7528\u3088\u308a\u5c11\u306a\u304f\u3001\u652f\u6255\u3092\u7763\u4fc3\u3057\u3066\u3082\u5f01\u6e08\u304c\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u9060\u9694\u5730\u306e\u5f97\u610f\u5148\u306b\u5bfe\u3059\u308b\u652f\u6255\u306e\u7763\u4fc3\u306b\u304b\u304b\u308b\u65c5\u8cbb\u304c\u58f2\u639b\u50b5\u6a29\u306e\u7dcf\u984d\u3088\u308a\u3082\u5927\u304d\u3044\u5834\u5408\u306f\u3053\u306e\u8cb8\u5012\u640d\u5931\u306e\u9069\u7528\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"09\">\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u3088\u308b\u5f97\u610f\u5148\u306e\u5012\u7523\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u30d8\u30c3\u30b8<\/h2>\n<p>\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u3088\u308a\u5f97\u610f\u5148\u304c\u5012\u7523\u3057\u3001\u4e0d\u826f\u50b5\u6a29\u3068\u306a\u3063\u3066\u3082\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u308b\u30cf\u30fc\u30c9\u30eb\u306f\u9ad8\u3044\u305f\u3081\u3001\u8cc7\u91d1\u9762\u3067\u306e\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3092\u691c\u8a0e\u3059\u308b\u4fa1\u5024\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"10\">\u30b3\u30ed\u30ca\u95a2\u9023\u306e\u7279\u5225\u878d\u8cc7\u3092\u53d7\u3051\u308b<\/h3>\n<p>\u5f97\u610f\u5148\u304c\u5012\u7523\u3057\u3001\u4e0d\u826f\u50b5\u6a29\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u8cc7\u91d1\u7e70\u308a\u5bfe\u7b56\u3068\u3057\u3066\u3001\u901a\u5e38\u306e\u878d\u8cc7\u3088\u308a\u3082\u512a\u9047\u3055\u308c\u308b\u30b3\u30ed\u30ca\u95a2\u9023\u306e\u7279\u5225\u878d\u8cc7\u3067\u8cc7\u91d1\u8abf\u9054\u3092\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u65e5\u672c\u653f\u7b56\u91d1\u878d\u516c\u5eab\u306b\u3088\u308b\u300c\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u7279\u5225\u8cb8\u4ed8\u300d\u3084\u5404\u90fd\u9053\u5e9c\u770c\u306a\u3069\u306e\u5236\u5ea6\u878d\u8cc7\u306b\u3088\u308a\u3001\u5b9f\u8cea\u7121\u5229\u5b50\u3001\u7121\u62c5\u4fdd\u3001\u636e\u7f6e\u671f\u9593\u306f\u6700\u59275\u5e74\u3001\u4fdd\u8a3c\u6599\u6e1b\u514d\u306e\u878d\u8cc7\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u3088\u308a\u6700\u8fd11\u30f5\u6708\u306e\u58f2\u4e0a\u9ad8\u304c5\uff05\u4ee5\u4e0a\u6e1b\u5c11\u3057\u3066\u3044\u308b\u4f01\u696d\u304c\u7279\u5225\u878d\u8cc7\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"11\">\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\u306b\u52a0\u5165\u3059\u308b<\/h3>\n<p>\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u5f97\u610f\u5148\u306e\u5012\u7523\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08(\u4e2d\u5c0f\u4f01\u696d\u5012\u7523\u9632\u6b62\u5171\u6e08\u5236\u5ea6)\u306e\u52a0\u5165\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u30021\u5e74\u4ee5\u4e0a\u639b\u3051\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u3001\u5f97\u610f\u5148\u304c\u6b21\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u3001\u7121\u62c5\u4fdd\u30fb\u7121\u4fdd\u8a3c\u4eba\u3067\u639b\u91d1\u306e\u6700\u9ad810\u500d(\u4e0a\u96508,000\u4e07\u5186)\u307e\u3067\u501f\u5165\u308c\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u6cd5\u7684\u6574\u7406<\/li>\n<li>\u53d6\u5f15\u505c\u6b62\u51e6\u5206<\/li>\n<li>\u3067\u3093\u3055\u3044\u30cd\u30c3\u30c8\u306e\u53d6\u5f15\u505c\u6b62\u51e6\u5206<\/li>\n<li>\u79c1\u7684\u6574\u7406<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u308b\u3067\u3093\u3055\u3044\u306e\u652f\u6255\u4e0d\u80fd<\/li>\n<li>\u707d\u5bb3\u306b\u3088\u308b\u4e0d\u6e21\u308a<\/li>\n<li>\u7279\u5b9a\u975e\u5e38\u707d\u5bb3\u306b\u3088\u308b\u652f\u6255\u4e0d\u80fd<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u306a\u304a\u3001\u5f97\u610f\u5148\u306e\u591c\u9003\u3052\u306f\u639b\u91d1\u306e\u6700\u9ad810\u500d\u307e\u3067\u306e\u501f\u5165\u308c\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h3 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id=\"13\">\u307e\u3068\u3081<\/h2>\n<p>\u5f97\u610f\u5148\u306e\u5012\u7523\u306b\u5bfe\u3059\u308b\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u3068\u3057\u3066\u3001\u30b3\u30ed\u30ca\u95a2\u9023\u306e\u7279\u5225\u878d\u8cc7\u306a\u3069\u306e\u8cc7\u91d1\u8abf\u9054\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002\u4e00\u65b9\u3001\u4e0d\u826f\u50b5\u6a29\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\u2460\u8cb8\u5012\u640d\u5931\u306e\u8a08\u4e0a\u2461\u500b\u5225\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u2462\u4e00\u62ec\u8a55\u4fa1\u91d1\u92ad\u50b5\u6a29\u306e\u8cb8\u5012\u5f15\u5f53\u91d1\u306e\u8a2d\u5b9a\u3068\u3001\u7bc0\u7a0e\u52b9\u679c\u306e\u9ad8\u3044\u9806\u3067\u691c\u8a0e\u3059\u308b\u306e\u304c\u57fa\u672c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6700\u60aa\u306e\u4e8b\u614b\u306b\u5099\u3048\u3066\u3001\u5f97\u610f\u5148\u304c\u5012\u7523\u3057\u3066\u3082\u51b7\u9759\u306b\u5bfe\u51e6\u3067\u304d\u308b\u3088\u3046\u306b\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<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_06_01.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5320.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5320.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/02.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/02.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/14\/13.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/14\/13.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/11\/11_02_02.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/11\/11_02_02.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/pdf\/21.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/pdf\/21.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5500.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5500.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5501.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.mitsui-credit.com\/service\/preserve\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.mitsui-credit.com\/service\/preserve<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.smrj.go.jp\/kyosai\/tkyosai\/about\/features\/index.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.smrj.go.jp\/kyosai\/tkyosai\/about\/features\/index.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/16\/03.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/16\/03.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/16\/05.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/16\/05.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/j-net21.smrj.go.jp\/support\/taisaku\/teate\/murshi.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/j-net21.smrj.go.jp\/support\/taisaku\/teate\/murshi.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.jfc.go.jp\/n\/finance\/search\/covid_19_m.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.jfc.go.jp\/n\/finance\/search\/covid_19_m.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2011_1\/pdf\/00.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/publication\/pamph\/hojin\/kaisei_gaiyo2011_1\/pdf\/00.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/2070.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/m\/taxanswer\/2070.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/02.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/09\/02.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30b3\u30ed\u30ca\u4e0d\u6cc1\u3067\u5f97\u610f\u5148\u306e\u696d\u7e3e\u304c\u60aa\u5316\u3057\u3066\u3001\u58f2\u639b\u91d1\u304c\u4e0d\u826f\u50b5\u6a29\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cb8\u5012\u308c\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u30fb\u640d\u91d1\u306b\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u4f4e\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3082\u3001\u8cb8\u5012\u308c\u51e6\u7406\u3092\u3057\u305f\u4e0d\u826f\u50b5\u6a29\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u4e89\u70b9\u306b\u306a\u308a\u3084\u3059\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u3053\u306e\u8a18\u4e8b\u3067\u306f\u8cb8\u5012\u308c\u306e\u7a0e\u91d1\u3068\u30ea\u30b9\u30af\u30d8\u30c3\u30b8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u4e0d\u826f [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":306847,"template":"","meta":{"_acf_changed":false,"footnotes":""},"mgmt_ct":[34],"writer":[102],"common_tags":[223],"class_list":["post-101125","management","type-management","status-publish","has-post-thumbnail","hentry","mgmt_ct-keiri","writer-abe","common_tags-223","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/101125","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\/101125\/revisions"}],"predecessor-version":[{"id":306846,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/management\/101125\/revisions\/306846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/306847"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=101125"}],"wp:term":[{"taxonomy":"mgmt_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/mgmt_ct?post=101125"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=101125"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=101125"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}