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class=\"kyocho\">\u500b\u4eba\u4e8b\u696d\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u304c\u3059\u3079\u3066\u9084\u4ed8<\/span>\u3055\u308c\u307e\u3059\u3002\u300c\u52e4\u3081\u3066\u3044\u305f\u4f1a\u793e\u3092\u9000\u8077\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u305f\u30b1\u30fc\u30b9\u300d\u3068\u9055\u3044\u3001\u6bce\u5e74\u9084\u4ed8\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306f\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u8077\u696d\u306f\u3001\u30e9\u30a4\u30bf\u30fc\u3084\u5916\u4ea4\u54e1\u306a\u3069\u306e\u4e00\u5b9a\u306e\u8077\u696d\u306e\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u305f\u3081\u3001\u5c0f\u58f2\u696d\u3084\u88fd\u9020\u696d\u306a\u3069\u305d\u306e\u4ed6\u306e\u8077\u696d\u3067\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u5bfe\u8c61\u3068\u306a\u308b\u8077\u696d\u7b49\u306f\u3001\u56fd\u7a0e\u5e81\u306eHP\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div id=\"kanren\" <u=\"\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm<\/a><\/div>\n<h2>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d<\/h2>\n<h3>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<p>\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304d\u307e\u3057\u305f\u3002\u3053\u3053\u304b\u3089\u306f\u3001\u5b9f\u969b\u306b\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305a\u306f\u3001\u5fc5\u8981\u66f8\u985e\u304b\u3089\u3067\u3059\u3002\u5b9f\u306f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u3068\u3042\u307e\u308a\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><strong>\u2460\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868<\/strong><\/h4>\n<p>\u300c\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u300d\u306f<span class=\"kyocho\">\u7d0d\u3081\u308b\u7a0e\u91d1\u3092\u8a08\u7b97<\/span>\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u9084\u4ed8\u304c\u3042\u3063\u3066\u3082\u306a\u304f\u3066\u3082\u540c\u3058\u69d8\u5f0f\u3067\u3059\u3002\u305d\u306e\u4ed6\u3001\u72b6\u6cc1\u306b\u3088\u308a\u571f\u5730\u3084\u682a\u306a\u3069\u306e\u58f2\u5374\u304c\u3042\u308b\u5834\u5408\u306e\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u3001\u7fcc\u5e74\u5ea6\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3059\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306e\u7b2c\u56db\u8868\uff08\u640d\u5931\u7533\u544a\u7528\uff09\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u2461\u53ce\u652f\u5185\u8a33\u66f8\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8<\/strong><\/h4>\n<p>\u53ce\u652f\u5185\u8a33\u66f8\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306f\u3001<span class=\"kyocho\">\u5229\u76ca\u3092\u8a08\u7b97<\/span>\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u53ce\u652f\u5185\u8a33\u66f8\u3092\u3001\u9752\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h4><strong>\u2462\u751f\u547d\u4fdd\u967a\u3084\u5730\u9707\u4fdd\u967a\u306a\u3069\u306e\u63a7\u9664\u306e\u66f8\u985e<\/strong><\/h4>\n<p>\u751f\u547d\u4fdd\u967a\u63a7\u9664\u3084\u5730\u9707\u4fdd\u967a\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h4><strong>\u2463\u6e90\u6cc9\u5fb4\u53ce\u7968\u307e\u305f\u306f\u652f\u6255\u8abf\u66f8<\/strong><\/h4>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u652f\u6255\u8abf\u66f8\u306b\u306f\u3001\u305d\u306e\u5e74\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u300c\u52e4\u3081\u3066\u3044\u305f\u4f1a\u793e\u3092\u9000\u8077\u3057\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u305f\u30b1\u30fc\u30b9\u300d\u3067\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3001\u300c\u6bce\u6708\u306e\u58f2\u4e0a\u304b\u3089\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u300d\u3067\u306f\u652f\u6255\u8abf\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u652f\u6255\u8005\u5074\u306b\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u652f\u6255\u8abf\u66f8\u306b\u306f\u4ea4\u4ed8\u7fa9\u52d9\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u52e4\u52d9\u3057\u3066\u3044\u305f\u4f1a\u793e\u306b\u4ea4\u4ed8\u3092\u4f9d\u983c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u652f\u6255\u8abf\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u4ea4\u4ed8\u3055\u308c\u305f\u3082\u306e\u306e\u307f\u6dfb\u4ed8\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u8f09\u4e8b\u9805<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u3068\u3042\u307e\u308a\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u8a18\u8f09\u4e8b\u9805\u304c\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u2460\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/strong><\/h4>\n<p>\u6240\u5f97\u306e\u5185\u8a33\u66f8\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u652f\u6255\u5148\u3054\u3068\u306b\u8a18\u8f09\u3059\u308b\u7b87\u6240\u3067\u3059\u3002\u8a18\u8f09\u5834\u6240\u306f<span class=\"kyocho\">\u300c\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u7b2c\u4e8c\u8868\u300d<\/span>\u306b\u3042\u308a\u307e\u3059\u3002\u5404\u6b04\u306b\u306f\u6b21\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<ul>\n<li>\u6240\u5f97\u2026\u7d66\u4e0e\u307e\u305f\u306f\u4e8b\u696d<\/li>\n<li>\u7a2e\u76ee\u30fb\u6240\u5f97\u306e\u751f\u3058\u308b\u5834\u6240\u53c8\u306f\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u8005\u306e\u6c0f\u540d\u30fb\u540d\u79f0<br \/>\n\u7d66\u4e0e\u306e\u5834\u5408\u306f\u300c\u7d66\u6599\u3000\u76f8\u624b\u4f1a\u793e\u540d\u300d\u3001\u4e8b\u696d\u306e\u5834\u5408\u306f\u300c\u539f\u7a3f\u6599\u3000\u76f8\u624b\u4f1a\u793e\u540d\u300d\u3068\u3044\u3046\u3088\u3046\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<li>\u53ce\u5165\u91d1\u984d\u3001\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u2026\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u652f\u6255\u8abf\u66f8\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\uff08\u652f\u6255\u8abf\u66f8\u306e\u5834\u5408\u306f\u3001\u58f2\u4e0a\u306e\u767a\u751f\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7570\u306a\u308b\u5834\u5408\u3042\u308a\uff09\u3002<\/li>\n<\/ul>\n<h4><strong>\u2461\u9084\u4ed8\u9280\u884c<\/strong><\/h4>\n<p>\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\u9280\u884c\u540d\u3084\u652f\u5e97\u540d\u3001\u9810\u91d1\u306e\u7a2e\u985e\uff08\u666e\u901a\u30fb\u5f53\u5ea7\u306a\u3069\uff09\u3001\u53e3\u5ea7\u756a\u53f7\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a18\u8f09\u5834\u6240\u306f<span class=\"kyocho\">\u300c\u78ba\u5b9a\u7533\u544a\u66f8B\u3000\u7b2c\u4e00\u8868\u300d<\/span>\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u9084\u4ed8\u91d1\u306f\u3001<span class=\"kyocho\">\u6982\u306d1\u30f5\u6708\u304b\u30891\u30f5\u6708\u534a\u7a0b\u5ea6<\/span>\u3067\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u6642\u671f\u306a\u3069\u306f\u305d\u308c\u3088\u308a\u9045\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9593\u306f\u7fcc2\u670816\u65e5\uff5e3\u670815\u65e5\u307e\u3067\u3067\u3059\u304c\u3001\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u7fcc1\u67081\u65e5\u304b\u3089\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9084\u4ed8\u3092\u6025\u304e\u305f\u3044\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7533\u544a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u3063\u3066\u3082\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u3067\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u6240\u5f97\u306e\u8a3c\u660e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306e\u6e96\u5099\u3084\u7533\u544a\u66f8\u3078\u306e\u8a18\u8f09\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b63\u3057\u304f\u7533\u544a\u3057\u3066\u3001\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u8003URL<\/p>\n<p><u><a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/hajimete.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/hajimete.htm<\/a><\/u><\/p>\n<p><u><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm<\/a><\/u><\/p>\n<p><u><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/11.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/11.htm<\/a><\/u><\/p>\n<p><u><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei2017\/pdf\/b\/05.pdf\" class=\"pdf--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei2017\/pdf\/b\/05.pdf<\/a><\/u><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6bce\u5e74\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u3059\u3079\u3066\u306e\u4eba\u304c\u7d0d\u7a0e\u3059\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4e2d\u306b\u306f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3082\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u544a\u306f\u3001\u901a\u5e38\u306e\u7533\u544a\u306b\u5c11\u3057\u624b\u3092\u52a0\u3048\u308b\u3060\u3051\u3067\u3067\u304d\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u306e\u304b\u3001\u307e\u305f\u305d\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":304510,"template":"","meta":{"_acf_changed":false,"footnotes":""},"money_ct":[55],"writer":[142],"common_tags":[637],"class_list":["post-200523","money","type-money","status-publish","has-post-thumbnail","hentry","money_ct-zeikin","writer-you","common_tags-637","entry"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/200523","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money"}],"about":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/types\/money"}],"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\/money\/200523\/revisions"}],"predecessor-version":[{"id":304509,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money\/200523\/revisions\/304509"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media\/304510"}],"wp:attachment":[{"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/media?parent=200523"}],"wp:term":[{"taxonomy":"money_ct","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/money_ct?post=200523"},{"taxonomy":"writer","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/writer?post=200523"},{"taxonomy":"common_tags","embeddable":true,"href":"https:\/\/www.all-senmonka.jp\/moneyizm\/wp-json\/wp\/v2\/common_tags?post=200523"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}