{"id":101365,"date":"2019-10-28T00:00:00","date_gmt":"2019-10-27T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/management\/1607\/"},"modified":"2019-11-08T00:00:00","modified_gmt":"2019-11-08T00:00:00","slug":"1607","status":"publish","type":"management","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/management\/1607\/","title":{"rendered":"\u6cd5\u4eba\u306e\u640d\u91d1\u3068\u8cbb\u7528\u3068\u306f\uff1f\u7a0e\u91d1\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u3059\u308b\u4e21\u8005\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6cd5\u4eba\u306e\u640d\u91d1\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u3067\u3044\u3046\u5fc5\u8981\u7d4c\u8cbb\u3068\u610f\u5473\u306f\u540c\u3058\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3001\u640d\u91d1\u3068\u5225\u306b\u8cbb\u7528\u3068\u3044\u3046\u6982\u5ff5\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u300c\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u984d\u306f\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u306a\u3044\uff1d\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u307e\u3059\u304c\u3001\u6c7a\u7b97\u66f8\u3067\u306f\u8cbb\u7528\u8a08\u4e0a\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u640d\u91d1\u3068\u8cbb\u7528\u306f\u6df7\u540c\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u4e21\u8005\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/15\/128\/hajimeni.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/15\/128\/hajimeni.htm<\/a><\/div>\n<h3 id=\"03\">\u5225\u8868\u3067\u306f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u640d\u91d1\u306e\u9055\u3044\u3092\u8abf\u6574\u3059\u308b<\/h3>\n<p>\u6c7a\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u3092\u30d9\u30fc\u30b9\u306b\u5225\u8868\u8abf\u6574\u306b\u3088\u308a\u8a08\u7b97\u3059\u308b\u7406\u7531\u306f\u3001\u4f1a\u8a08\u4e0a\u306e\u5229\u76ca\u3068\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u304c\u985e\u4f3c\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002\u305d\u308c\u306f\u640d\u91d1\u3068\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306b\u3082\u5f53\u3066\u306f\u307e\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001<span 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id=\"05\">\u640d\u91d1\u306e\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<p>\u640d\u91d1\u306f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6cd5\u4eba\u7a0e\u3067\u306f\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u640d\u91d1\u306e\u30a2\u30a6\u30c8\u30e9\u30a4\u30f3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 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id=\"07\">\u58f2\u4e0a\u539f\u4fa1\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/h3>\n<p>\u58f2\u4e0a\u539f\u4fa1\u306f\u8ca9\u58f2\u6570\u91cf\u304b\u3089\u6b63\u78ba\u306a\u91d1\u984d\u3068\u306e\u8fd1\u4f3c\u5024\u3092\u63a8\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u58f2\u4e0a\u306b\u57fa\u3065\u304d\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u88fd\u9020\u696d\u3067\u7d4c\u8cbb\u306e\u96c6\u8a08\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u3001\u8ca9\u58f2\u6570\u91cf\u306b\u57fa\u3065\u304f\u898b\u7a4d\u8a08\u4e0a\u984d\u306e\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_02_01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_02_01.htm<\/a><\/div>\n<h3 id=\"08\">\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u306a\u3069\u306e\u50b5\u52d9\u304c\u78ba\u5b9a\u3057\u305f\u3068\u306f\uff1f<\/h3>\n<p>\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u306a\u3069\u306e\u50b5\u52d9\u306e\u78ba\u5b9a\u306b\u3064\u3044\u3066\u6cd5\u4eba\u7a0e\u3067\u660e\u78ba\u306a\u57fa\u6e96\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e3\u3064\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<h4>(1\uff09\u8cbb\u7528\u306b\u5bfe\u3059\u308b\u50b5\u52d9\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u7de0\u3081\u5f8c\u306e\u7d66\u6599\u306f\u4f1a\u793e\u306e\u652f\u6255\u7fa9\u52d9\u304c\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u50b5\u52d9\u304c\u6210\u7acb\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u5f93\u696d\u54e1\u3078\u306e\u9000\u8077\u91d1\u3092\u898b\u7a4d\u8a08\u4e0a\u3059\u308b\u9000\u8077\u7d66\u4ed8\u5f15\u5f53\u91d1\u306f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3067\u3059\u304c\u3001\u652f\u6255\u7fa9\u52d9\u306f\u78ba\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u50b5\u52d9\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306a\u304f\u3001\u640d\u91d1\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h4>(2)\u50b5\u52d9\u306b\u5bfe\u3057\u3066\u652f\u6255\u7fa9\u52d9\u306e\u767a\u751f\u3059\u308b\u4e8b\u5b9f\u304c\u5b58\u5728\u3057\u3066\u3044\u308b\u3053\u3068<\/h4>\n<p>\u524d\u8ff0\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u7de0\u3081\u5f8c\u306e\u7d66\u6599\u306f\u5b9f\u969b\u306b\u52b4\u50cd\u3057\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u5b58\u5728\u3059\u308b\u305f\u3081\u3001\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u52b4\u50cd\u3057\u305f\u3068\u3044\u3046\u4e8b\u5b9f\u304c\u306a\u3044\u5834\u5408\u3001\u305f\u3068\u3048\u7de0\u3081\u5f8c\u306e\u7d66\u6599\u3068\u3044\u3046\u540d\u76ee\u3067\u652f\u7d66\u3057\u3066\u3082\u3001\u305d\u308c\u306f\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u5bc4\u4ed8\u3068\u306a\u308a\u3001\u640d\u91d1\u8a08\u4e0a\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>(3)\u91d1\u984d\u304c\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068<\/h4>\n<p>\u305f\u3068\u3048\u3070\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u7de0\u3081\u5f8c\u306e\u7d66\u6599\u306f\u65e5\u6570\u3084\u52b4\u50cd\u6642\u9593\u304b\u3089\u5408\u7406\u7684\u306b\u7b97\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u91d1\u984d\u304c\u5ba2\u89b3\u7684\u3067\u3042\u308b\u305f\u3081\u3001\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5387.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5387.htm<\/a><\/div>\n<h2 id=\"09\">\u640d\u91d1\u3068\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306e\u9055\u3044\u3092\u89e3\u8aac<\/h2>\n<p>\u640d\u91d1\u3068\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306f\u985e\u4f3c\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8003\u3048\u65b9\u306f\u9055\u3044\u307e\u3059\u3002\u305d\u3053\u3067\u3001\u4e21\u8005\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"10\">\u305d\u3082\u305d\u3082\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u306f\uff1f<\/h3>\n<p>\u305d\u3082\u305d\u3082\u6c7a\u7b97\u66f8\u306e\u5f53\u671f\u7d14\u5229\u76ca\u306f\u4e8b\u696d\u6d3b\u52d5\u306b\u3088\u308b\u63a1\u7b97\u984d\u304b\u3089\u6cd5\u4eba\u7a0e\u306a\u3069\u306e\u898b\u7a4d\u91d1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u300c\u4eca\u671f\u306f\u3044\u304f\u3089\u58f2\u308a\u4e0a\u3052\u305f\u7d50\u679c\u3001\u6700\u7d42\u7684\u306b\u3044\u304f\u3089\u6b8b\u308b\u306e\u304b\u300d\u3068\u3044\u3046\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4eca\u671f\u306e\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3059\u308b\u4ed5\u5165\u3084\u8af8\u7d4c\u8cbb\u3001\u5229\u76ca\u306b\u5bfe\u3059\u308b\u6cd5\u4eba\u7a0e\u306a\u3069\u898b\u7a4d\u91d1\u984d\u3092\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.ron.gr.jp\/law\/etc_txt\/kigyokai.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.ron.gr.jp\/law\/etc_txt\/kigyokai.htm<\/a><\/div>\n<h3 id=\"11\">\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u308b\u9805\u76ee<\/h3>\n<p>\u305d\u3082\u305d\u3082\u6cd5\u4eba\u7a0e\u306f\u7a0e\u91d1\u306e\u8ca0\u62c5\u80fd\u529b\u3092\u30d9\u30fc\u30b9\u306b\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305f\u3068\u3048\u4eca\u671f\u306e\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u8cbb\u7528\u306a\u3069\u3067\u3082\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3067\u306a\u304f\u3066\u3082\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u308b\u9805\u76ee\u306f\u304a\u3082\u306b\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u7e70\u8d8a\u6b20\u640d\u91d1<\/h4>\n<p>\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u306f\u904e\u53bb\u306e\u7d2f\u7a4d\u8d64\u5b57\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u4eca\u671f\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<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><\/div>\n<h4>(2)\u8cbb\u7528\u3092\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u4e8b\u696d\u7a0e<\/h4>\n<p>\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306b\u898b\u7a4d\u8a08\u4e0a\u3057\u305f\u4e8b\u696d\u7a0e\u306f\u7fcc\u671f\u4e2d\u306b\u7533\u544a\u3057\u307e\u3059\u3002\u4eca\u671f\u306e\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7533\u544a\u3057\u305f\u5e74\u5ea6\u3067\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm<\/a><\/div>\n<h4>(3)\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1<\/h4>\n<p>\u7279\u5225\u511f\u5374\u6e96\u5099\u91d1\u3068\u306f\u3001<span class=\"kyocho\">\u512a\u9047\u7a0e\u5236\u306b\u57fa\u3065\u304f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8ffd\u52a0\u8a08\u4e0a\u984d<\/span>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306b\u8a08\u4e0a\u305b\u305a\u3001\u5185\u90e8\u7559\u4fdd\u306e\u91d1\u984d\u304b\u3089\u76f4\u63a5\u63a7\u9664\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f53\u671f\u7d14\u5229\u76ca\u304b\u3089\u30de\u30a4\u30ca\u30b9\u3055\u308c\u307e\u305b\u3093\u304c\u3001\u5225\u8868\u8abf\u6574\u306b\u3088\u308b\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_52_3.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_52_3.htm<\/a><\/div>\n<h3 id=\"12\">\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3057\u3066\u3044\u3066\u3082\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u9805\u76ee<\/h3>\n<p>\u58f2\u4e0a\u306b\u5bfe\u5fdc\u3057\u3066\u3082\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u306a\u3044\u9805\u76ee\u306f\u304a\u3082\u306b\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1)\u79df\u7a0e\u516c\u8ab2<\/h4>\n<p>\u30fb\u6cd5\u4eba\u7a0e\u3001\u5730\u65b9\u6cd5\u4eba\u7a0e\u3001\u4f4f\u6c11\u7a0e<br \/>\n\u30fb\u8ffd\u5fb4\u8ab2\u7a0e\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u306a\u3069<br \/>\n\u30fb\u7f70\u91d1\u3001\u79d1\u6599\u3001\u904e\u6599\u306a\u3069\u7f70\u5247\u306b\u57fa\u3065\u304f\u3082\u306e<br \/>\n\u30fb\u6cd5\u4eba\u7a0e\u304b\u3089\u7a0e\u984d\u63a7\u9664\u3059\u308b\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3001\u5916\u56fd\u6cd5\u4eba\u7a0e<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm<\/a><\/div>\n<h4>\n(2)\u4ea4\u969b\u8cbb\u7b49<\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u4ea4\u969b\u8cbb\u7b49\u306e\u3046\u3061800\u4e07\u5186\u3092\u8d85\u3048\u308b\u91d1\u984d\u306f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u3066\u3082\u3001\u640d\u91d1\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div id=\"kanren\">\n<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><\/div>\n<h4>(3)\u5f79\u54e1\u8cde\u4e0e<\/h4>\n<p>\u4ea4\u969b\u8cbb\u7b49\u3068\u540c\u3058\u3088\u3046\u306b\u3001\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u306b\u8a08\u4e0a\u3057\u3066\u3082\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u3092\u9664\u304d\u640d\u91d1\u8a08\u4e0a\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm<\/a><\/div>\n<h2 id=\"13\">\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u5f97\u306a\u3051\u308c\u3070\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u9805\u76ee<\/h2>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u3001\u6cd5\u4eba\u7a0e\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u5f97\u305f\u5f53\u671f\u7d14\u5229\u76ca\u306b\u57fa\u3065\u3044\u3066\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u640d\u91d1\u306e\u4e2d\u306b\u306f\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u5f97\u306a\u3051\u308c\u3070\u3001\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u9805\u76ee\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"14\">\u305d\u3082\u305d\u3082\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u5f97\u308b\u3068\u306f\uff1f<\/h3>\n<p>\u8cbb\u7528\u307e\u305f\u306f\u640d\u5931\u3068\u3057\u3066\u7d4c\u7406\u3057\u305f\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u304c\u682a\u4e3b\u7dcf\u4f1a\u306e\u6c7a\u8b70\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u7d4c\u7406\u51e6\u7406\u304c\u6b63\u5f0f\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u3053\u306e\u7d4c\u7406\u51e6\u7406\u306e\u3053\u3068\u3092\u6cd5\u4eba\u7a0e\u3067\u306f\u640d\u91d1\u7d4c\u7406\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000034_20180401_430AC0000000007&amp;openerCode=1#5\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000034_20180401_430AC0000000007&amp;openerCode=1#5<\/a><\/div>\n<h3 id=\"15\">\u640d\u91d1\u7d4c\u7406\u3092\u3057\u306a\u3044\u3068\u640d\u91d1\u306b\u8a08\u4e0a\u3067\u304d\u306a\u3044\u8cbb\u7528<\/h3>\n<p>\u640d\u91d1\u7d4c\u7406\u3092\u3057\u306a\u3044\u3068\u640d\u91d1\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u306a\u3044\u9805\u76ee\u306f\u304a\u3082\u306b\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<h4>(1) &nbsp;\u6e1b\u4fa1\u511f\u5374\u8cbb<\/h4>\n<p>\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u306f\u56fa\u5b9a\u8cc7\u7523\u3092\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u8907\u6570\u5e74\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u8a08\u7b97\u30df\u30b9\u3084\u7c89\u98fe\u6c7a\u7b97\u306a\u3069\u306b\u3088\u308a\u7a0e\u6cd5\u4e0a\u306e\u9650\u5ea6\u984d\u3088\u308a\u5c11\u306a\u3044\u91d1\u984d\u3067\u640d\u91d1\u7d4c\u7406\u3092\u3057\u305f\u5834\u5408\u3001\u7d4c\u7406\u51e6\u7406\u3092\u3057\u305f\u91d1\u984d\u3057\u304b\u640d\u91d1\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h4>(2)30\u4e07\u5186\u672a\u6e80\u306e\u6d88\u8017\u54c1<\/h4>\n<p>30\u4e07\u5186\u672a\u6e80\u306e\u6d88\u8017\u54c1\u3092\u5168\u984d\u640d\u91d1\u8a08\u4e0a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u652f\u6255\u5e74\u5ea6\u306b\u4e00\u62ec\u3067\u640d\u91d1\u7d4c\u7406\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_05.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_05.htm<\/a><\/div>\n<h4>(3)10\u4e07\u5186\u672a\u6e80\u306e\u6d88\u8017\u54c1\u307e\u305f\u306f\u4f7f\u7528\u53ef\u80fd\u671f\u9593\u304c1\u5e74\u672a\u6e80\u306e\u6d88\u8017\u54c1<\/h4>\n<p>\u652f\u6255\u5e74\u5ea6\u306b\u4e00\u62ec\u3067\u640d\u91d1\u7d4c\u7406\u3059\u308b\u3053\u3068\u304c\u5168\u984d\u640d\u91d1\u8a08\u4e0a\u3059\u308b\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5403.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5403.htm<\/a><\/div>\n<h4>(4)\u7e70\u5ef6\u8cc7\u7523\u306e\u511f\u5374\u8cbb<\/h4>\n<p>\u5275\u7acb\u524d\u306e\u652f\u51fa\u8cbb\u7528\u3067\u3042\u308b\u5275\u7acb\u8cbb\u3084\u6a29\u5229\u91d1\u306a\u3069\u306e\u7e70\u8d8a\u6b20\u640d\u91d1\u306f\u4e0a\u8a18(1)\u3068\u540c\u3058\u3088\u3046\u306b\u640d\u91d1\u7d4c\u7406\u3059\u308b\u3053\u3068\u304c\u640d\u91d1\u8a08\u4e0a\u306e\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/08\/08_03.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/08\/08_03.htm<\/a><\/div>\n<h4>(5)\u672a\u6255\u4f7f\u7528\u4eba\u8cde\u4e0e<\/h4>\n<p>\u4f7f\u7528\u4eba(\u5f93\u696d\u54e1)\u306e\u8cde\u4e0e\u306e\u672a\u6255\u3044\u984d\u3092\u640d\u91d1\u8a08\u4e0a\u3059\u308b\u6761\u4ef6\u306e\u3072\u3068\u3064\u306b\u640d\u91d1\u7d4c\u7406\u3092\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"kanren\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5350.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5350.htm<\/a><\/div>\n<h2 id=\"16\">\u307e\u3068\u3081<\/h2>\n<p>\u640d\u91d1\u306f\u7a0e\u91d1\u306e\u652f\u6255\u80fd\u529b\u306e\u30de\u30a4\u30ca\u30b9\u8981\u56e0\u3068\u3044\u3048\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u904e\u53bb\u306e\u7d2f\u7a4d\u8d64\u5b57\u3092\u8a08\u4e0a\u3059\u308c\u3070\u8ca1\u7523\u306f\u6e1b\u5c11\u3057\u307e\u3059\u3002\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3067\u306a\u304f\u3066\u3082\u3001\u7a0e\u91d1\u306e\u652f\u6255\u80fd\u529b\u306f\u6e1b\u5c11\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u7e70\u8d8a\u6b20\u640d\u91d1\u3068\u3057\u3066\u6cd5\u4eba\u7a0e\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u7a0e\u91d1\u306e\u652f\u6255\u80fd\u529b\u3068\u3044\u3046\u8996\u70b9\u304b\u3089\u8cbb\u7528\u3092\u898b\u308b\u3068\u640d\u91d1\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div id=\"kanren\">\u95a2\u9023\u8a18\u4e8b\uff1a<a href=\"https:\/\/www.all-senmonka.jp\/guide\/1153\/\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">\u6cd5\u4eba\u306e\u7a0e\u91d1\u306b\u5bfe\u3059\u308b\u4e0d\u5b89\u89e3\u6d88\u306b\u306f\u3001\u7a0e\u7406\u58eb\u3068\u306e\u9867\u554f\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u304c\u6700\u9069<\/a><\/i><\/div>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u53c2\u8003\u6587\u732e\u30fbURL<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/15\/128\/hajimeni.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/about\/organization\/ntc\/kenkyu\/ronsou\/15\/128\/hajimeni.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/higashinihon\/atsukai\/more\/01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/higashinihon\/atsukai\/more\/01.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_02_01.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/02\/02_02_01.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5387.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5387.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.ron.gr.jp\/law\/etc_txt\/kigyokai.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.ron.gr.jp\/law\/etc_txt\/kigyokai.htm<\/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\/5300.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5300.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_52_3.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/sochiho\/750214\/01\/01_52_3.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=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5211.htm<\/a><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000034_20180401_430AC0000000007&amp;openerCode=1#5\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=340AC0000000034_20180401_430AC0000000007&amp;openerCode=1#5<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_05.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/07\/07_05.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5403.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5403.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/08\/08_03.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/zeiho-kaishaku\/tsutatsu\/kihon\/hojin\/08\/08_03.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5350.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5350.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6cd5\u4eba\u306e\u640d\u91d1\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u3067\u3044\u3046\u5fc5\u8981\u7d4c\u8cbb\u3068\u610f\u5473\u306f\u540c\u3058\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u6cd5\u4eba\u306e\u5834\u5408\u3001\u640d\u91d1\u3068\u5225\u306b\u8cbb\u7528\u3068\u3044\u3046\u6982\u5ff5\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u300c\u6cd5\u4eba\u7a0e\u306e\u652f\u6255\u984d\u306f\u7d4c\u8cbb\u3067\u843d\u3068\u305b\u306a\u3044\uff1d\u640d\u91d1\u8a08\u4e0a\u304c\u3067\u304d\u306a\u3044\u300d\u3068\u8a00\u308f\u308c\u307e\u3059\u304c\u3001\u6c7a\u7b97\u66f8\u3067\u306f\u8cbb\u7528\u8a08\u4e0a\u3092\u884c\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u640d\u91d1\u3068\u8cbb\u7528\u306f\u6df7\u540c\u3057\u3084\u3059\u3044\u305f\u3081\u3001\u4e21\u8005\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059 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