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wp-image-47290\" \/><\/div>\n<p><strong>\uff08\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\uff09<\/strong><br \/>\n\u30ed\u30fc\u30bf\u30ea\u30fc\u30af\u30e9\u30d6\u3068\u306f\u3001\u8077\u696d\u3092\u901a\u3058\u3066\u5949\u4ed5\u3059\u308b\u3053\u3068\u306b\u4e3b\u773c\u304c\u304a\u304b\u308c\u3066\u3044\u308b\u56e3\u4f53\u3067\u3059\u3002\u3053\u306e\u4e8b\u4f8b\u3067\u306f\u30ed\u30fc\u30bf\u30ea\u30fc\u30af\u30e9\u30d6\u306e\u8af8\u4f1a\u8cbb\u7b49\u306f\u4e8b\u696d\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u306a\u3089\u306a\u3044\u3068\u3055\u308c\u307e\u3057\u305f\u3002<br \/>\n\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u306a\u308b\u306b\u306f\u3001\u76f4\u63a5\u95a2\u9023\u3059\u308b\u3082\u306e\u3067\u3001\u304b\u3064\u3001\u696d\u52d9\u9042\u884c\u4e0a\u5fc5\u8981\u306a\u3082\u306e\u3068\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u58eb\u696d\u3068\u3057\u3066\u306e\u6d3b\u52d5\u306e\u5834\u3092\u5e83\u3052\u3001\u30ed\u30fc\u30bf\u30ea\u30fc\u30af\u30e9\u30d6\u304c\u5e83\u7fa9\u306e\u9867\u5ba2\u958b\u62d3\u306b\u4e00\u5f79\u8cb7\u3063\u3066\u304f\u308c\u308b\u3053\u3068\u3082\u60f3\u5b9a\u3067\u304d\u307e\u3059\u304c\u3001\u540c\u69d8\u306e\u4f8b\u3067\u53f8\u6cd5\u66f8\u58eb\u304c\u30ed\u30fc\u30bf\u30ea\u30fc\u30af\u30e9\u30d6\u306e\u4f1a\u8cbb\u306b\u3064\u3044\u3066\u5fc5\u8981\u7d4c\u8cbb\u3068\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u969b\u3001\u5be9\u5224\u6240\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5224\u65ad\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u53f8\u6cd5\u66f8\u58eb\u696d\u3092\u55b6\u3080\u8005\u304c\u5168\u3066\u5165\u4f1a\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u7684\u306a\u7acb\u5834\u3067\u5165\u4f1a\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u696d\u52d9\u306b\u5bc6\u63a5\u306b\u95a2\u4fc2\u3059\u308b\u3082\u306e\u3068\u306f\u3044\u3048\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u4f1a\u8cbb\u306f\u4e8b\u696d\u3068\u76f4\u63a5\u95a2\u9023\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u304b\u3064\u3001\u696d\u52d9\u306e\u9042\u884c\u4e0a\u901a\u5e38\u5fc5\u8981\u306a\u652f\u51fa\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u306a\u3044\u3002<br \/>\n\u4ed6\u306e\u4e8b\u4f8b\u3067\u3001\u51fa\u8eab\u6821\u306e\u540c\u7a93\u4f1a\u53ca\u3073\u6821\u53cb\u4f1a\u306e\u4f1a\u8cbb\u3001\u696d\u52d9\u3068\u76f4\u63a5\u7684\u306a\u95a2\u4fc2\u306e\u306a\u3044\u82f1\u4f1a\u8a71\u7814\u4fee\u8cbb\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u3001\u5bb6\u4e8b\u8cbb\u3068\u3055\u308c\u305f\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6240\u5f97\u7a0e\u6cd537\u67611\u9805\u306f\u3001\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u3079\u304d\u91d1\u984d\u3092\u3001\u305d\u306e\u6240\u5f97\u306e\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u4fc2\u308b\u58f2\u4e0a\u539f\u4fa1\u305d\u306e\u4ed6\u305d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u76f4\u63a5\u306b\u8981\u3057\u305f\u8cbb\u7528\u53ca\u3073\u305d\u306e\u5e74\u306b\u304a\u3051\u308b\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u696d\u52d9\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u8cbb\u7528\u306e\u984d\u3068\u3059\u308b\u3068\u3057\u3001\u540c\u6cd545\u67611\u98051\u53f7\u3067\u306f\u5bb6\u4e8b\u8cbb\u53ca\u3073\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u7d4c\u8cbb\uff08\u5bb6\u4e8b\u95a2\u9023\u8cbb\uff09\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3068\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5bb6\u4e8b\u95a2\u9023\u8cbb\u3092\u6309\u5206\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u6b21\u306e3\u70b9\u3092\u78ba\u8a8d\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>\u696d\u52d9\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u3082\u306e\u304b\uff1f<\/li>\n<li>\u696d\u52d9\u9042\u884c\u4e0a\u3001\u5fc5\u8981\u6027\u304c\u3042\u308b\u304b\uff1f<\/li>\n<li>\u696d\u52d9\u306e\u305f\u3081\u91d1\u984d\u3092\u660e\u3089\u304b\u306b\u533a\u5225\u3067\u304d\u308b\u304b\uff1f<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>\u3053\u3053\u3067\u6ce8\u610f\u70b9\u3068\u3057\u3066\u3001\u30ed\u30fc\u30bf\u30ea\u30fc\u30af\u30e9\u30d6\u306e\u4f1a\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u7d4c\u7406\u51e6\u7406\u304c\u6cd5\u4eba\u3068\u500b\u4eba\u3067\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u500b\u4eba\u306e\u5834\u5408\u3067\u306f\u3001\u4e0a\u8a18\u306e\u3088\u3046\u306b\u4e8b\u696d\u3068\u76f4\u63a5\u306e\u95a2\u9023\u304c\u306a\u3044\u5834\u5408\u306b\u306f\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306b\u306f\u300c\u5165\u4f1a\u91d1\u53c8\u306f\u7d4c\u5e38\u4f1a\u8cbb\u3068\u3057\u3066\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u652f\u51fa\u3092\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u4ea4\u969b\u8cbb\u3068\u3059\u308b\u300d\u3068\u3057\u3066\u4ea4\u969b\u8cbb\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"04\">\u5916\u6ce8\u8cbb\u304c\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u4f8b<\/h3>\n<p><strong>(\u5224\u4f8b3)<\/strong><br \/>\nLP\u30ac\u30b9\u7b49\u306e\u71c3\u6599\u5c0f\u58f2\u696d\u3092\u55b6\u3080\u500b\u4eba\u4e8b\u696d\u4e3bZ\u304c\u3001Z\u81ea\u8eab\u304c\u4ee3\u8868\u8005\u3092\u52d9\u3081\u308b\u682a\u5f0f\u4f1a\u793e\u306b\u652f\u6255\u3063\u305f\u5916\u6ce8\u8cbb\u3092\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>(\u5730\u88c1\u5224\u6c7a)<\/strong><br \/>\n\u652f\u51fa\u3057\u305f\u8cbb\u7528\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u5f53\u305f\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5ba2\u89b3\u7684\u306a\u898b\u5730\u3088\u308a\u3001\u793e\u4f1a\u901a\u5ff5\u306b\u5f93\u3063\u3066\u5b9f\u8cea\u7684\u306b\u5224\u65ad\u3059\u3079\u304d\u3067\u3042\u308b\u3002<br \/>\n\u81ea\u5df1\u306e\u8a2d\u5099\u3092\u7528\u3044\u3066\u3001\u81ea\u5df1\u306e\u7d4c\u9a13\u3068\u5224\u65ad\u306b\u57fa\u3065\u304d\u3001\u81ea\u5df1\u306e\u52b4\u529b\u53ca\u3073\u7d4c\u8cbb\u8ca0\u62c5\u3092\u6301\u3063\u3066\u9042\u884c\u3057\u3001\u307e\u305f\u3001\u5951\u7d04\u66f8\u7b49\u3082\u4f5c\u6210\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u4e00\u822c\u7684\u306a\u696d\u8005\u9593\u306e\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u7b49\u3068\u306f\u660e\u3089\u304b\u306b\u7570\u8cea\u3067\u3042\u308b\u3002<br \/>\n\u4e8b\u696d\u4e3b\u81ea\u8eab\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3092\u3001\u5916\u6ce8\u8cbb\u3068\u3057\u3066\u652f\u6255\u3063\u3066\u3044\u305f\u3068\u8a00\u308f\u3056\u308b\u3092\u5f97\u305a\u3001\u4e8b\u696d\u6240\u5f97\u306b\u4fc2\u308b\u5fc5\u8981\u7d4c\u8cbb\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\uff08\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u6ce8\u610f\u70b9\uff09<\/strong><br \/>\n\u5c0f\u3055\u3044\u306a\u304c\u3089\u7d44\u7e54\u7acb\u3063\u3066\u304a\u308a\u3001\u7d99\u7d9a\u3057\u3066\u3044\u308b\u70b9\u3067\u4e8b\u696d\u30b9\u30ad\u30fc\u30e0\u3068\u547c\u3079\u305d\u3046\u306a\u8a71\u3067\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/47250c.jpg\" alt=\"\" width=\"368\" height=\"115\" class=\"aligncenter size-full wp-image-47291\" \/><\/div>\n<p>&nbsp;<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3bZ\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306e\u4e00\u90e8\u3067\u3042\u308bLP\u30ac\u30b9\u7b49\u306e\u914d\u9054\u3001\u8ca9\u58f2\u7b49\u3092\u682a\u5f0f\u4f1a\u793e\u306b\u59d4\u8a17\u3057\u305f\u306e\u3067\u3059\u304c\u3001\u305d\u308c\u306fZ\u81ea\u3089\u304c\u4ee3\u8868\u3067\u3042\u308b\u4f1a\u793e\u3067\u3057\u305f\u3002<br \/>\n\u500b\u4eba\u4e8b\u696d\u4e3bZ\u306f\u3001\u682a\u5f0f\u4f1a\u793e\u306b\u5916\u6ce8\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u3057\u3066\u3001\u3053\u308c\u3092\u6240\u5f97\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3066\u3044\u305f\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u5916\u6ce8\u8cbb\u306f\u500b\u4eba\u4e8b\u696d\u4e3bZ\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u914d\u9054\u8ca9\u58f2\u306a\u3069\u306e\u4f5c\u696d\u3092\u5b9f\u969b\u306b\u884c\u3063\u305f\u306e\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u5730\u4f4d\u3068\u682a\u5f0f\u4f1a\u793e\u306e\u4ee3\u8868\u53d6\u7de0\u5f79\u305f\u308b\u5730\u4f4d\u306e\u4e21\u65b9\u3092\u6709\u3057\u3066\u3044\u305fZ\u3067\u3057\u305f\u3002\u500b\u4eba\u4e8b\u696d\u4e3bZ\u304c\u5916\u6ce8\u8cbb\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u306f\u3001\u672c\u6765\u652f\u6255\u3046\u5fc5\u8981\u306e\u306a\u3044\u81ea\u5206\u81ea\u8eab\u306b\u5bfe\u3059\u308b\u5831\u916c\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u5224\u4f8b\u3067\u306f\u3001\u5951\u7d04\u66f8\u7b49\u304c\u4f5c\u6210\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u5951\u7d04\u306b\u3064\u3044\u3066\u3082\u660e\u78ba\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u306a\u304b\u3063\u305f\u305d\u3046\u3067\u3059\u3002\u3057\u304b\u3057\u5951\u7d04\u66f8\u3084\u767a\u6ce8\u66f8\u3001\u4f5c\u696d\u5831\u544a\u66f8\u7b49\u3092\u4e8b\u5b9f\u306e\u307e\u307e\u4f5c\u6210\u3059\u308c\u3070\u3001\u300c\u59d4\u8a17\u8005Z\u3001\u53d7\u8a17\u8005Z\u3001\u4f5c\u696d\u8005Z\u300d\u3068\u306a\u308b\u305f\u3081\u3001\u66f8\u985e\u81ea\u4f53\u304c\u5947\u5999\u306a\u3082\u306e\u306b\u306a\u3063\u305f\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u88c1\u5224\u306f\u305d\u306e\u5f8c\u3001\u9ad8\u88c1\u3067\u3082\u914d\u9054\u8ca9\u58f2\u306fZ\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e3b\u4f53\u7684\u306b\u9042\u884c\u3057\u3066\u3044\u305f\u3068\u8a55\u4fa1\u3055\u308c\u308b\u4ee5\u4e0a\u3001\u5916\u6ce8\u8cbb\u306b\u3064\u3044\u3066\u306f\u5fc5\u8981\u6027\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u306e\u306f\u5f53\u7136\u3067\u3042\u308b\u3068\u3057\u3066\u3001\u68c4\u5374\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<h2 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href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2011\/pdf\/11829.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2011\/pdf\/11829.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2018\/pdf\/13183.pdf\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2018\/pdf\/13183.pdf<\/a><\/i><\/li>\n<li><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.kfs.go.jp\/service\/JP\/94\/03\/index.html\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.kfs.go.jp\/service\/JP\/94\/03\/index.html<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_07_03.htm\" rel=\"noopener noreferrer\" class=\"ex--links\" target=\"_blank\">https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_07_03.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2018\/pdf\/13144.pdf<\/ul>\n<p>&#8221; rel=&#8221;noopener&#8221; class=&#8221;ex&#8211;links&#8221; target=&#8221;_blank&#8221;>https:\/\/www.nta.go.jp\/about\/organization\/ntc\/soshoshiryo\/kazei\/2018\/pdf\/13144.pdf<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3067\u300c\u3042\u308b\u8cbb\u7528\u304c\u5fc5\u8981\u7d4c\u8cbb\u306b\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u300d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u6700\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002\u3042\u308b\u5834\u5408\u306b\u306f\u8a8d\u3081\u3089\u308c\u308b\u8cbb\u7528\u3067\u3082\u3001\u5225\u306e\u72b6\u6cc1\u306e\u4e0b\u3067\u306f\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u591a\u3005\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306e\u4e2d\u304b\u30893\u3064\u306e\u88c1\u5224\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002 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