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id=\"06\">\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u3068\u306f<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u306e\u8981\u4ef6\u306e2\u3064\u76ee\u304c\u3001\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u5834\u5408\u306f\u3001\u539f\u52473\u670815\u65e5\u307e\u3067\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5b9f\u306f\u30013\u670815\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306e\u3053\u3068\u3092\u300c\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u8868\u73fe\u3092\u3059\u308b\u306e\u306f\u300c\u4e88\u5b9a\u7d0d\u7a0e\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u5236\u5ea6\u3068\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u4e00\u90e8\u3092\u3042\u3089\u304b\u3058\u3081\u7d0d\u4ed8\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u5236\u5ea6\u3067\u3059\u3002\u524d\u5e74\u306e\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u304c\u5927\u304d\u3044\u5834\u5408\uff08\u539f\u5247\u300115\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\uff09\u306f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u306e3\u5206\u306e1\u306e\u91d1\u984d\u3092\u3001\u7b2c1\u671f\u5206\u3068\u3057\u30667\u67081\u65e5\u304b\u30897\u670831\u65e5\u307e\u3067\u306b\u3001\u7b2c2\u671f\u5206\u3068\u3057\u306611\u67081\u65e5\u304b\u308911\u670830\u65e5\u307e\u3067\u306b\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u6700\u5f8c\u306b\u7b2c3\u671f\u5206\u3068\u3057\u3066\u30013\u670815\u65e5\u307e\u3067\u306b\u6b8b\u308a\u306e\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u304c\u306a\u3044\u4eba\u306f\u3001\u7b2c1\u671f\u5206\u3068\u7b2c2\u671f\u5206\u306e\u7d0d\u4ed8\u304c\u306a\u304f\u3001\u7b2c3\u671f\u5206\u306e\u307f\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u306e\u7a0e\u984d\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u671f\u306b\u7d0d\u3081\u308b\u7a0e\u984d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u307e\u3067\u898b\u3066\u304d\u305f\u3053\u3068\u3092\u7dcf\u5408\u3059\u308b\u3068\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u304c\u3067\u304d\u308b\u4eba\u3068\u306f\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u53ca\u3073\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u526f\u696d\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306a\u3069\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3057\u307e\u3044\u3001\u652f\u6255\u3046\u7a0e\u91d1\u304c\u51fa\u3066\u304d\u305f\u5834\u5408\u3067\u3059\u3002\u3059\u3067\u306b\u7a0e\u91d1\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u53d6\u308a\u4e0b\u3052\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u9084\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u826f\u3044\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u307e\u305f\u3001\u63d0\u51fa\u3057\u305f\u7533\u544a\u66f8\u306b\u9593\u9055\u3044\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53d6\u308a\u4e0b\u3052\u3067\u306f\u306a\u304f\u3001\u4fee\u6b63\u7533\u544a\u3084\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u306e\u8a02\u6b63\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u3082\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"07\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u306b\u306f\u53d6\u4e0b\u66f8\uff08\u64a4\u56de\u66f8\uff09\u304c\u5fc5\u8981<\/h2>\n<p>\u540c\u3058\u3082\u306e\u30922\u3064\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u78ba\u5b9a\u6240\u5f97\u7533\u544a\u3092\u8981\u3057\u306a\u3044\u8005\u304b\u3089\u63d0\u51fa\u3055\u308c\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u3067\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u53d6\u308a\u4e0b\u3052\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7533\u544a\u66f8\u3092\u64a4\u56de\u3057\u305f\u3044\u65e8\u306e\u66f8\u9762\u306b\u3088\u308b\u7533\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u64a4\u56de\u66f8\u3084\u53d6\u4e0b\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u64a4\u56de\u66f8\u3084\u53d6\u4e0b\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306a\u3069\u306f\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u3069\u306e\u3088\u3046\u306a\u5f62\u3067\u3042\u3063\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u8a18\u8ff0\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<table>\n<tbody>\n<tr>\n<td>&nbsp;<br 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class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/19\/01.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/19\/01.htm<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/01\/1_06.htm<\/a><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5f8c\u3067\u9593\u9055\u3044\u306a\u3069\u306b\u6c17\u3065\u3044\u305f\u3068\u304d\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u53d6\u308a\u4e0b\u3052\u305f\u3044\u3068\u601d\u3046\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u53d6\u308a\u4e0b\u3052\u306f\u53ef\u80fd\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u53ef\u80fd\u306a\u5834\u5408\u306f\u53d6\u308a\u4e0b\u3052\u3067\u304d\u308b\u8981\u4ef6\u306a\u3069\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002 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