{"id":201219,"date":"2023-08-17T00:00:00","date_gmt":"2023-08-16T15:00:00","guid":{"rendered":"https:\/\/www.all-senmonka.jp\/moneyizm-new\/money\/78269\/"},"modified":"2023-09-21T00:00:00","modified_gmt":"2023-09-21T00:00:00","slug":"78269","status":"publish","type":"money","link":"https:\/\/www.all-senmonka.jp\/moneyizm\/money\/78269\/","title":{"rendered":"\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u6c42\u3081\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3068\u306f?\u305d\u306e\u4f5c\u6210\u65b9\u6cd5\u306a\u3069\u3092\u89e3\u8aac"},"content":{"rendered":"<p>2023\u5e7410\u6708\u304b\u3089\u3044\u3088\u3044\u3088\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u5236\u5ea6\u958b\u59cb\u306b\u5411\u3051\u3066\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u305f\u308a\u3001\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u3092\u5909\u66f4\u3057\u3066\u3044\u305f\u308a\u3059\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br 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target=\"_blank\">\u4efb\u610f\u56e3\u4f53\u3001NPO\u6cd5\u4eba\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3078\u306e\u767b\u9332\u304c\u5fc5\u8981?\u4e0d\u8981?<\/a><\/i>\n<\/div>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d<\/h2>\n<h3>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u306a\u305c\u5c0e\u5165\u3055\u308c\u305f\u304b<\/h3>\n<p>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u3092\u7c21\u5358\u306b\u3044\u3046\u3068\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u4f7f\u3063\u3066\u3001\u53d6\u5f15\u5148\u306b\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u3092\u901a\u77e5\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u30022019\u5e7410\u6708\u304b\u3089\u6d88\u8cbb\u7a0e\u306e\u7a0e\u7387\u304c\u300c10\uff05\u300d\u306b\u306a\u308a\u3001\u540c\u6642\u306b\u3001\u98df\u6599\u54c1\u7b49\u306b\u9069\u7528\u3055\u308c\u308b\u300c\u8efd\u6e1b\u7a0e\u73878\uff05\u300d\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u53d6\u5f15\u306e\u4e2d\u306b\u300c10\uff05\u300d\u3068\u300c\u8efd\u6e1b\u7a0e\u73878\uff05\u300d\u304c\u6df7\u5728\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u306e\u3067\u3059\u3002<span 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class=\"kyocho-mark\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u300d\u3092\u3057\u305f\u4e8b\u696d\u8005\u306e\u307f\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8ab0\u3067\u3082\u767a\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u300d\u3068\u306f\u7570\u306a\u308a\u3001\u516c\u306b\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u3067\u3059\u3002<\/span>\u4e0d\u6b63\u304c\u3057\u306b\u304f\u304f\u306a\u308a\u3001\u8acb\u6c42\u66f8\u306e\u4fe1\u983c\u5ea6\u304c\u4e0a\u304c\u308c\u3070\u3001\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306f\u5b89\u5fc3\u3057\u3066\u53d6\u5f15\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306e\u69d8\u5f0f\u3084\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<h3>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3067\u8ffd\u52a0\u3055\u308c\u308b\u8a18\u8f09\u4e8b\u9805\u3068\u306f?<\/h3>\n<p>\u6b21\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u306e\u5c0e\u5165\u306b\u3088\u308a\u3001\u5f93\u6765\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306b\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u308b\u9805\u76ee\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3067\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u6319\u3052\u3089\u308c\u308b\u306e\u304c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u300d\u3068\u3001\u9069\u7528\u7a0e\u7387\u306b\u5fdc\u3058\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u533a\u5206\u8a18\u8f09\u3067\u3059\u3002<\/p>\n<h4>1.\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<\/h4>\n<p>\u524d\u7ae0\u3067\u89e3\u8aac\u3057\u305f\u3068\u304a\u308a\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d\u306e\u6838\u5fc3\u306f\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u3057\u305f\u4e8b\u696d\u8005\u304c\u4f5c\u6210\u3059\u308b\u8acb\u6c42\u66f8\u300d\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u4fdd\u5b58\u3059\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab0\u3067\u3082\u767a\u884c\u3067\u304d\u308b\u8acb\u6c42\u66f8\u3067\u306f\u306a\u3044\u3053\u3068\u304c\u3001\u66f8\u985e\u4e0a\u308f\u304b\u308b\u3088\u3046\u306b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u3053\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u306a\u304b\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306f\u767b\u9332\u756a\u53f7\u3092\u307f\u308b\u3053\u3068\u3067\u3001\u3053\u306e\u8acb\u6c42\u66f8\u304c\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u300d\u3092\u4f7f\u3063\u3066\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u305f\u767b\u9332\u756a\u53f7\u304c\u5b9f\u5728\u3059\u308b\u3082\u306e\u304b\u76f4\u63a5\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>2.\u9069\u7528\u7a0e\u7387\u306b\u5fdc\u3058\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u533a\u5206\u8a18\u8f09<\/h4>\n<p>\u5f93\u6765\u306e\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u300d\u3067\u306f\u3001\u53d6\u5f15\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u3054\u3068\u306b\u53d6\u5f15\u91d1\u984d\u3092\u5408\u8a08\u3057\u300c10\uff05\u5bfe\u8c61\u25cb\u25cb\u5186\u300d\u300c\u8efd\u6e1b\u7a0e\u73878\uff05\u5bfe\u8c61\u25cb\u25cb\u5186\u300d\u3068\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u9069\u7528\u7a0e\u7387\u306b\u5fdc\u3058\u305f\u6d88\u8cbb\u7a0e\u984d\u307e\u3067\u306f\u533a\u5206\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u300c10\uff05\u300d\u300c\u8efd\u6e1b\u7a0e\u73878\uff05\u300d\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3059\u308b\u306b\u3068\u3069\u307e\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306e\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3067\u306f\u3001\u9069\u7528\u7a0e\u7387\u306e\u533a\u5206\u306e\u307b\u304b\u306b\u6d88\u8cbb\u7a0e\u984d\u306b\u3064\u3044\u3066\u3082\u300c10\uff05\u5bfe\u8c61\u6d88\u8cbb\u7a0e\u984d\u25cb\u25cb\u5186\u300d\u300c\u8efd\u6e1b\u7a0e\u73878\uff05\u5bfe\u8c61\u6d88\u8cbb\u7a0e\u984d\u25cb\u25cb\u5186\u300d\u3068\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306e\u5177\u4f53\u7684\u306a\u4f5c\u308a\u65b9<\/h3>\n<p>\u3067\u306f\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3092\u4f5c\u6210\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u5fc5\u8981\u3068\u3055\u308c\u308b\u8a18\u8f09\u4e8b\u9805\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/78269a.jpg\" alt=\"\" width=\"723\" height=\"738\" class=\"alignnone size-full wp-image-78270\" \/><\/div>\n<p>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_tebiki.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u306e\u624b\u5f15\u304d\u300d,\u56fd\u7a0e\u5e81<\/a><\/i><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0022009-090.pdf#page=15\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u53ca\u3073\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u300d,\u56fd\u7a0e\u5e81<\/a><\/i><\/p>\n<p>\u8868\u4e2d\u306e\u8d64\u6587\u5b57\u306e\u90e8\u5206\u304c\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u304b\u3089\u8ffd\u52a0\u3055\u308c\u305f\u9805\u76ee\u3067\u3059\u3002\u7279\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\u524d\u7ae0\u3067\u89e3\u8aac\u3057\u305f\u2460\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u3068\u2464\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3067\u3059\u3002\u3067\u306f\u3001\u3053\u306e\u5909\u66f4\u70b9\u3092\u3075\u307e\u3048\u305f\u5177\u4f53\u7684\u306a\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u3092\u898b\u3066\u307f\u307e\u3059\u3002<\/p>\n<div class=\"figure\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.all-senmonka.jp\/kanri\/uploads\/78269b.jpg\" alt=\"\" width=\"822\" height=\"797\" class=\"alignnone size-full wp-image-78271\" \/><\/div>\n<p>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_tebiki.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u306e\u624b\u5f15\u304d\u300d,\u56fd\u7a0e\u5e81<\/a><\/i><br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0022009-090.pdf#page=15\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u53ca\u3073\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u300d,\u56fd\u7a0e\u5e81<\/a><\/i><\/p>\n<h4>\u2460\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<\/h4>\n<p>\u4e0a\u306e\u56f3\u3067\u306f\u3001\u5546\u53f7\u540d(\u53f3\u4e0a)\u306e\u4e0b\u306b\u767b\u9332\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u308f\u304b\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u767b\u9332\u756a\u53f7\u306e\u8a18\u8f09\u4f4d\u7f6e\u306b\u3064\u3044\u3066\u306f\u7279\u306b\u6c7a\u307e\u308a\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u81ea\u793e\u306e\u69d8\u5f0f\u306b\u5408\u308f\u305b\u3066\u30ec\u30a4\u30a2\u30a6\u30c8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\u2464\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/h4>\n<p>\u4e0a\u306e\u56f3\u3067\u306f\u3001\u53f3\u4e0b\u306b\u6d88\u8cbb\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30dd\u30a4\u30f3\u30c8\u3068\u3057\u3066\u306f\u2463\u306e\u300c8\uff05\u5bfe\u8c61\u300d\u300c10\uff05\u5bfe\u8c61\u300d\u306b\u5bfe\u5fdc\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u300c\u533a\u5206\u3057\u3066\u300d\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u5074\u306f\u3001\u5f93\u6765\u5408\u7b97\u3055\u308c\u3066\u3044\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u77e5\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u3067\u6ce8\u610f\u3059\u3079\u304d\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac<\/h2>\n<h3>\u300c\u6d88\u8cbb\u7a0e\u306e\u7aef\u6570\u51e6\u7406\u300d\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981<\/h3>\n<p>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u300d\u306e\u306a\u304b\u3067\u3001\u4e0a\u56f3\u306e\u2464\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u300c\u6d88\u8cbb\u7a0e\u984d\u306e\u7aef\u6570\u51e6\u7406\u300d\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u306f\u3001\u9069\u7528\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u3001\u300c\u305d\u308c\u305e\u308c\u306e\u7a0e\u7387\u3054\u3068\u306b1\u56de\u3060\u3051\u300d\u7aef\u6570\u51e6\u7406\u3092\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u53d6\u5f15\u91d1\u984d\u304c\u6d88\u8cbb\u7a0e\u629c\u3067\u3042\u308c\u3070\u7a0e\u7387\u3054\u3068\u306b\u53d6\u5f15\u91d1\u984d\u3092\u5408\u8a08\u3057\u3001\u5408\u8a08\u984d\u306b\u7a0e\u7387\u3092\u4e57\u3058\u30661\u56de\u3060\u3051\u7aef\u6570\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u53d6\u5f15\u91d1\u984d\u304c\u6d88\u8cbb\u7a0e\u8fbc\u306e\u5834\u5408\u3082\u540c\u69d8\u306b\u53d6\u5f15\u91d1\u984d\u3092\u5408\u8a08\u3057\u3001\u5408\u8a08\u984d\u306b\u542b\u307e\u308c\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b1\u56de\u3060\u3051\u7aef\u6570\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><span 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rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6 \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_tebiki.htm\" class=\"ex--links\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09\u306e\u624b\u5f15\u304d\u3010\u56fd\u7a0e\u5e81\u3011<\/a><\/i><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/07.htm\" class=\"ex--links\" target=\"_blank\" 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