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\/>\n\u53e3\u5ea7\u958b\u8a2d\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u5229\u7528\u3059\u308b\u30cd\u30c3\u30c8\u8a3c\u5238\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u3001\u53e3\u5ea7\u958b\u8a2d\u753b\u9762\u3092\u958b\u304d\u307e\u3059\u3002\u53e3\u5ea7\u958b\u8a2d\u753b\u9762\u306f\u3001\u30cd\u30c3\u30c8\u8a3c\u5238\u4f1a\u793e\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u884c\u304f\u3068\u300c\u53e3\u5ea7\u958b\u8a2d\u306f\u3053\u3061\u3089\u300d\u3068\u3044\u3063\u305f\u6587\u8a00\u3067\u76ee\u7acb\u3064\u5834\u6240\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u3059\u3050\u306b\u898b\u3064\u3051\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53e3\u5ea7\u958b\u8a2d\u753b\u9762\u3092\u958b\u304f\u3068\u3001\u7533\u8fbc\u8005\u306e\u6c0f\u540d\u3084\u4f4f\u6240\u306a\u3069\u306e\u57fa\u672c\u60c5\u5831\u306e\u5165\u529b\u753b\u9762\u3084\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u30a2\u30c3\u30d7\u30ed\u30fc\u30c9\u753b\u9762\u306a\u3069\u304c\u8868\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u203b\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u753b\u9762\u4e0a\u3067\u53e3\u5ea7\u958b\u8a2d\u306e\u7533\u3057\u8fbc\u307f\u3092\u3057\u305f\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u90f5\u9001\u3067\u53e3\u5ea7\u958b\u8a2d\u7533\u8fbc\u66f8\u3092\u53d6\u308a\u5bc4\u305b\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059(\u4e00\u90e8\u306e\u8a3c\u5238\u4f1a\u793e\u3067\u306f\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5370\u5237\u3082\u53ef\u80fd)\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u53d6\u308a\u5bc4\u305b\u305f\u53e3\u5ea7\u958b\u8a2d\u7533\u8fbc\u66f8\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3068\u3068\u3082\u306b\u3001\u8a3c\u5238\u4f1a\u793e\u306b\u8fd4\u9001\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u5fc5\u8981\u4e8b\u9805\u306a\u3069\u3092\u5165\u529b\u3059\u308c\u3070\u3001\u53e3\u5ea7\u958b\u8a2d\u306e\u7533\u3057\u8fbc\u307f\u306e\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53e3\u5ea7\u958b\u8a2d\u6642\u306b\u8ff7\u3046\u306e\u304c\u300c\u7279\u5b9a\u53e3\u5ea7\u300d\u306b\u3064\u3044\u3066\u3067\u3059\u3002\u591a\u304f\u306e\u4eba\u306f\u300c\u7279\u5b9a\u53e3\u5ea7\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3067\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u307e\u3059\u3002\u682a\u53d6\u5f15\u3067\u5229\u76ca\u304c\u51fa\u308b\u3068\u30011\u5e74\u9593\u3067\u5f97\u305f\u5229\u76ca\u3084\u7d0d\u3081\u308b\u7a0e\u91d1\u306e\u984d\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\u306f\u30011\u5e74\u9593\u3067\u3044\u304f\u3089\u5229\u76ca\u304c\u51fa\u305f\u304b\u3092\u8a3c\u5238\u4f1a\u793e\u304c\u8a08\u7b97\u3057\u3066\u304f\u308c\u308b\u53e3\u5ea7\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u307e\u305f\u3001\u7279\u5b9a\u53e3\u5ea7\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3068\u300c\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u300d\u3092\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3092\u9078\u629e\u3059\u308b\u3068\u3001\u81ea\u52d5\u3067\u7a0e\u91d1\u3082\u8a08\u7b97\u3055\u308c\u3001\u682a\u58f2\u5374\u6642\u306b\u58f2\u5374\u4ee3\u91d1\u304b\u3089\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u500b\u4eba\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u7a0e\u3082\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u682a\u53d6\u5f15\u306e\u5229\u76ca\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u3092\u500b\u4eba\u3067\u3057\u305f\u304f\u306a\u3044\u5834\u5408\u306f\u300c\u7279\u5b9a\u53e3\u5ea7\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3067\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u30cd\u30c3\u30c8\u8a3c\u5238\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f\u3001\u3053\u308c\u3067\u3059\u3050\u306b\u53e3\u5ea7\u304c\u958b\u8a2d\u3067\u304d\u308b\u3068\u3053\u308d\u3082\u3042\u308c\u3070\u3001\u305d\u306e\u5f8c\u3001\u66f8\u985e\u304c\u9001\u3089\u308c\u3066\u66f8\u985e\u306e\u8fd4\u9001\u5f8c\u306b\u3001\u53e3\u5ea7\u958b\u8a2d\u304c\u3067\u304d\u308b\u3068\u3053\u308d\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>4\uff0e\u53e3\u5ea7\u3078\u306e\u5165\u91d1<\/strong><br 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id=\"03\">\u682a\u53d6\u5f15\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u3068\u306f<\/h2>\n<p>\u6700\u5f8c\u306b\u3001\u682a\u53d6\u5f15\u3068\u7a0e\u91d1\u306e\u95a2\u4fc2\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 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class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm\" rel=\"noopener\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1463.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u306e\u666e\u53ca\u306b\u4f34\u3044\u3001\u30cd\u30c3\u30c8\u3092\u4f7f\u3063\u3066\u682a\u53d6\u5f15\u3092\u3059\u308b\u4eba\u306f\u5e74\u3005\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u30cd\u30c3\u30c8\u8a3c\u5238\u5404\u793e\u3082\u624b\u6570\u6599\u306e\u7121\u6599\u5316\u306a\u3069\u30b5\u30fc\u30d3\u30b9\u3092\u5145\u5b9f\u3055\u305b\u3066\u9867\u5ba2\u306e\u7372\u5f97\u3092\u72d9\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u5f8c\u30cd\u30c3\u30c8\u8a3c\u5238\u3092\u901a\u3058\u3066\u682a\u53d6\u5f15\u3092\u59cb\u3081\u308b\u4eba\u304c\u307e\u3059\u307e\u3059\u591a\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30cd\u30c3\u30c8\u8a3c\u5238\u3092\u4f7f\u3063\u305f\u682a\u53d6\u5f15\u306e\u3084\u308a\u65b9\u3084\u7a0e\u91d1\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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