{"id":200809,"date":"2019-11-15T00:00:00","date_gmt":"2019-11-14T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/6301\/"},"modified":"2019-11-14T00:00:00","modified_gmt":"2019-11-14T00:00:00","slug":"6301","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/6301\/","title":{"rendered":"\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3069\u3093\u306a\u7533\u544a?\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u3068\u306f"},"content":{"rendered":"<p>\u539f\u5247\u30011\u5e74\u9593\u306b\u7d99\u7d9a\u30fb\u5358\u767a\u3092\u554f\u308f\u305a\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u500b\u4eba\u304c\u884c\u3046\u306e\u304c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002\u3053\u306e\u78ba\u5b9a\u7533\u544a\u3068\u4f3c\u3066\u3044\u308b\u540d\u524d\u306e\u7533\u544a\u306b\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3088\u3070\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u6e96\u78ba\u5b9a\u7533\u544a\u3001\u540d\u524d\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u307e\u3063\u305f\u304f\u5225\u306e\u7533\u544a\u3067\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u9762\u3084\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306a\u3069\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div 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\/>\n&nbsp;<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306b\u3064\u3044\u3066\u3082\u540c\u3058\u8003\u3048\u65b9\u3067\u3059\u30021\u67081\u65e5\u304b\u3089\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u3001\u6b7b\u4ea1\u5f8c\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u306f\u306a\u304f\u76f8\u7d9a\u7a0e\u306e\u8cbb\u7528\u3068\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6b21\u306b\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306a\u3069\u306e\u4eba\u7684\u63a7\u9664\u306f\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u300112\u670831\u65e5\u306e\u73fe\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002\u4e00\u65b9\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u6b7b\u4ea1\u65e5\u306e\u73fe\u6cc1\u3067\u5224\u65ad\u3059\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h2 id=\"07\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\u9055\u3046\u305f\u3081\u3001\u3044\u304f\u3064\u304b\u306e\u6ce8\u610f\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e2d\u306b\u306f\u3001\u652f\u6255\u3046\u7a0e\u91d1\u306e\u91d1\u984d\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u3082\u306e\u3082\u3042\u308b\u306e\u3067\u3001\u6c17\u3092\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e3b\u306a\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u6ce8\u610f\u70b9\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"08\">\u9752\u8272\u7533\u544a\u306f\u5f15\u304d\u7d99\u304c\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u3059\u308b<\/h3>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u500b\u4eba\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u5834\u5408\u3001\u5f8c\u7d99\u8005\u304c\u305d\u306e\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3050\u30b1\u30fc\u30b9\u3082\u591a\u3044\u3067\u3059\u3002\u3053\u306e\u969b\u306b\u6c17\u3092\u4ed8\u3051\u305f\u3044\u306e\u304c\u3001\u9752\u8272\u7533\u544a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5f8c\u7d99\u8005\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u3001\u4e8b\u696d\u3082\u5f15\u304d\u7d99\u3050\u305f\u3081\u3001\u5f53\u7136\u3001\u305d\u306e\u5f8c\u306e\u5f8c\u7d99\u8005\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u9752\u8272\u7533\u544a\u3082\u5f15\u304d\u7d99\u3050\u3068\u8003\u3048\u304c\u3061\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u3057\u304b\u3057\u3001<span class=\"kyocho\">\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u5f15\u304d\u7d99\u3050\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093<\/span>\u3002\u5f8c\u7d99\u8005\u306f\u5f8c\u7d99\u8005\u3067\u3001\u958b\u696d\u5c4a\u3084\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u306b\u95a2\u4fc2\u3059\u308b\u66f8\u985e\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"09\">\u76f8\u7d9a\u7a0e\u7533\u544a\u3068\u306e\u95a2\u4fc2\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u5bc6\u63a5\u306b\u95a2\u4fc2\u3059\u308b\u306e\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u8003\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u2460\u533b\u7642\u8cbb<\/h4>\n<p>\u4e0a\u8ff0\u3057\u305f\u3068\u304a\u308a\u3001\u533b\u7642\u8cbb\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u6b7b\u4ea1\u3059\u308b\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u3001\u6b7b\u4ea1\u5f8c\u306b\u652f\u6255\u3063\u305f\u7533\u544a\u306f\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u672a\u652f\u7d66\u5e74\u91d1<\/h4>\n<p>\u6b7b\u4ea1\u3057\u305f\u4eba\u304c\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u5834\u5408\u306b\u3001\u6c17\u3092\u4ed8\u3051\u305f\u3044\u306e\u304c<strong>\u672a\u652f\u7d66\u5e74\u91d1<\/strong>\u306e\u554f\u984c\u3067\u3059\u3002\u56fd\u6c11\u5e74\u91d1\u306a\u3069\u306e\u5e74\u91d1\u306f\u3001\u901a\u5e382\u304b\u6708\u306b1\u5ea6\u652f\u7d66\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u524d\u56de\u306b\u652f\u7d66\u304c\u3042\u3063\u3066\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6700\u59272\u304b\u6708\u306e\u5e74\u91d1\u306e\u672a\u652f\u7d66\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u672a\u652f\u7d66\u5e74\u91d1\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u306f\u89aa\u65cf\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u304c\u7533\u8acb\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6b7b\u4ea1\u5f8c\u306b\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002\u3067\u306f\u3001\u3053\u306e\u5e74\u91d1\u306f\u6e96\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3069\u3061\u3089\u306b\u52a0\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u7b54\u3048\u304b\u3089\u8a00\u3046\u3068\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3069\u3061\u3089\u306b\u3082\u52a0\u3048\u307e\u305b\u3093\u3002\u5b9f\u306f\u3001<span class=\"kyocho\">\u672a\u652f\u7d66\u5e74\u91d1\u306f\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u306e\u4e00\u6642\u6240\u5f97<\/span>\u306b\u306a\u308a\u307e\u3059\u3002\u53d7\u3051\u53d6\u3063\u305f\u76f8\u7d9a\u4eba\u306b\u4ed6\u306e\u4e00\u6642\u6240\u5f97\u304c\u3042\u308b\u306a\u3069\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u76f8\u7d9a\u4eba\u304c\u81ea\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3067\u3066\u304d\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<p>\u672a\u652f\u7d66\u5e74\u91d1\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"10\">\u307e\u3068\u3081<\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u3046\u78ba\u5b9a\u7533\u544a\u306e\u3053\u3068\u3067\u3001\u6b7b\u4ea1\u5f8c4\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\u306e\u5fc5\u8981\u66f8\u985e\u3092\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u96c6\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u901f\u3084\u304b\u306b\u884c\u52d5\u3057\u306a\u3044\u3068\u3044\u3051\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3068\u306e\u95a2\u4fc2\u6027\u3082\u6ce8\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u9593\u9055\u3048\u308b\u3068\u3001\u4ed6\u306e\u7a0e\u91d1\u306b\u3082\u5f71\u97ff\u3092\u4e0e\u3048\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u4e0d\u660e\u70b9\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u305f\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"sankou\">\n<p class=\"ttl-sankou\">\u25bc\u53c2\u7167\u30b5\u30a4\u30c8<\/p>\n<ul>\n<li><a href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">http:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm<\/a><\/i><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/02\/09.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/02\/09.htm<\/a><\/i><\/li>\n<\/ul>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>\u539f\u5247\u30011\u5e74\u9593\u306b\u7d99\u7d9a\u30fb\u5358\u767a\u3092\u554f\u308f\u305a\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u500b\u4eba\u304c\u884c\u3046\u306e\u304c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3059\u3002\u3053\u306e\u78ba\u5b9a\u7533\u544a\u3068\u4f3c\u3066\u3044\u308b\u540d\u524d\u306e\u7533\u544a\u306b\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3088\u3070\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3068\u6e96\u78ba\u5b9a\u7533\u544a\u3001\u540d\u524d\u306f\u4f3c\u3066\u3044\u307e\u3059\u304c\u3001\u307e\u3063\u305f\u304f\u5225\u306e\u7533\u544a\u3067\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u9762\u3084\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306a\u3069\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 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