{"id":1103,"date":"2023-09-13T08:50:29","date_gmt":"2023-09-13T08:50:29","guid":{"rendered":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103"},"modified":"2026-01-09T05:17:01","modified_gmt":"2026-01-09T05:17:01","slug":"%e9%a0%98%e5%8f%8e%e6%9b%b8%e3%81%ae%e6%9b%b8%e3%81%8d%e6%96%b9%e3%81%ab%e3%81%af%e3%83%ab%e3%83%bc%e3%83%ab%e3%81%8c%e3%81%82%e3%82%8b%ef%bc%81%e9%87%91%e9%a1%8d%e3%83%bb%e5%86%85%e8%a8%b3%e3%83%bb","status":"publish","type":"post","link":"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103","title":{"rendered":"\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u306b\u306f\u30eb\u30fc\u30eb\u304c\u3042\u308b\uff01\u91d1\u984d\u30fb\u5185\u8a33\u30fb\u4f46\u3057\u66f8\u304d\u306e\u6ce8\u610f\u70b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u6b63\u3057\u3044\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3063\u3066\u6c7a\u307e\u3063\u3066\u3044\u308b\u306e\u304b\u306a\uff1f\u300d<br \/>\n\u300c\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u969b\u306f\u518d\u767a\u884c\u3067\u304d\u308b\u306e\uff1f \u9593\u9055\u3048\u3066\u3057\u307e\u3063\u305f\u9818\u53ce\u66f8\u306f\u6368\u3066\u3066\u3044\u3044\uff1f\u300d<\/p>\n<p>\u9818\u53ce\u66f8\u3092\u66f8\u304f\u6a5f\u4f1a\u306e\u3042\u308b\u65b9\u306e\u306a\u304b\u306b\u306f\u3001\u6b63\u3057\u3044\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3084\u6271\u3044\u65b9\u306b\u3064\u3044\u3066\u7591\u554f\u3092\u6301\u3063\u305f\u3053\u3068\u306e\u3042\u308b\u65b9\u3082\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u3092\u6b63\u3057\u304f\u767a\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u60c5\u5831\u3092\u767a\u884c\u8005\u304c\u7d19\u4e0a\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li>\u9818\u53ce\u66f8\u3092\u767a\u884c\u3057\u305f\u8005\u306e\u6c0f\u540d\u3084\u5c4b\u53f7\u30fb\u5546\u53f7<\/li>\n<li>\u53d6\u5f15\u3092\u884c\u3063\u305f\u5177\u4f53\u7684\u306a\u65e5\u6642<\/li>\n<li>\u53d6\u5f15\u306e\u5185\u5bb9(\u8efd\u6e1b\u7a0e\u7387\u306b\u3042\u305f\u308b\u54c1\u76ee\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u65e8\u3082\u8a18\u8f09)<\/li>\n<li>\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u91d1\u984d<\/li>\n<li>\u9818\u53ce\u66f8\u3092\u53d7\u3051\u53d6\u308b\u8005\u306e\u6c0f\u540d\u3084\u5c4b\u53f7\u30fb\u5546\u53f7<\/li>\n<\/ul>\n<p>\u8a18\u8f09\u3059\u3079\u304d\u60c5\u5831\u306f\u5927\u304d\u304f\u5206\u3051\u30665\u3064\u3002\u9818\u53ce\u66f8\u306e\u767a\u884c\u306b\u306f\u5834\u9762\u306b\u5fdc\u3058\u3066\u7d30\u304b\u306a\u6ce8\u610f\u70b9\u304c\u5b58\u5728\u3059\u308b\u306e\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p><span 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id=\"ez-toc-container\" class=\"ez-toc-v2_0_17 counter-hierarchy counter-numeric ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u76ee\u6b21<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103\/#%E5%86%85%E8%A8%B3%E3%82%84%E4%BD%86%E3%81%97%E6%9B%B8%E3%81%8D%E3%81%AA%E3%81%A9%EF%BC%81%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AE%E6%9B%B8%E3%81%8D%E6%96%B9%E3%82%92%E8%A7%A3%E8%AA%AC\" title=\"\u5185\u8a33\u3084\u4f46\u3057\u66f8\u304d\u306a\u3069\uff01\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac\">\u5185\u8a33\u3084\u4f46\u3057\u66f8\u304d\u306a\u3069\uff01\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103\/#%E9%87%91%E9%A1%8D%E3%81%AF%E7%A8%8E%E8%BE%BC%E3%81%BF%EF%BC%81%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%82%92%E6%9B%B8%E3%81%8F%E9%9A%9B%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\" title=\"\u91d1\u984d\u306f\u7a0e\u8fbc\u307f\uff01\u9818\u53ce\u66f8\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9\">\u91d1\u984d\u306f\u7a0e\u8fbc\u307f\uff01\u9818\u53ce\u66f8\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103\/#%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%82%92%E6%9B%B8%E3%81%8D%E9%96%93%E9%81%95%E3%81%88%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E5%9F%BA%E6%9C%AC%E7%9A%84%E3%81%AA%E5%AF%BE%E5%87%A6%E6%89%8B%E9%A0%86\" title=\"\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u3068\u304d\u306e\u57fa\u672c\u7684\u306a\u5bfe\u51e6\u624b\u9806\">\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u3068\u304d\u306e\u57fa\u672c\u7684\u306a\u5bfe\u51e6\u624b\u9806<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.smartocr.jp\/ocr-lab\/?p=1103\/#%E3%83%AC%E3%82%B7%E3%83%BC%E3%83%88%E3%81%A8%E3%81%AE%E9%81%95%E3%81%84%E3%81%AF%EF%BC%9F%E9%A0%98%E5%8F%8E%E6%9B%B8%E9%96%A2%E9%80%A3%E3%81%A7%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\" title=\"\u30ec\u30b7\u30fc\u30c8\u3068\u306e\u9055\u3044\u306f\uff1f\u9818\u53ce\u66f8\u95a2\u9023\u3067\u3088\u304f\u3042\u308b\u8cea\u554f\">\u30ec\u30b7\u30fc\u30c8\u3068\u306e\u9055\u3044\u306f\uff1f\u9818\u53ce\u66f8\u95a2\u9023\u3067\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E5%86%85%E8%A8%B3%E3%82%84%E4%BD%86%E3%81%97%E6%9B%B8%E3%81%8D%E3%81%AA%E3%81%A9%EF%BC%81%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%81%AE%E6%9B%B8%E3%81%8D%E6%96%B9%E3%82%92%E8%A7%A3%E8%AA%AC\"><\/span>\u5185\u8a33\u3084\u4f46\u3057\u66f8\u304d\u306a\u3069\uff01\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5185\u8a33\u3084\u4f46\u3057\u66f8\u304d\u3068\u3044\u3063\u305f\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u306b\u3064\u3044\u3066\u3001\u3072\u3068\u3064\u305a\u3064\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30bf\u30a4\u30c8\u30eb<\/li>\n<li>\u767a\u884c\u65e5<\/li>\n<li>\u5b9b\u540d<\/li>\n<li>\u9818\u53ce\u91d1\u984d<\/li>\n<li>\u5185\u8a33<\/li>\n<li>\u4f46\u3057\u66f8\u304d<\/li>\n<li>\u767a\u884c\u8005\u60c5\u5831<\/li>\n<li>\u53ce\u5165\u5370\u7d19<\/li>\n<\/ul>\n<h3>\u30bf\u30a4\u30c8\u30eb<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u3068\u3057\u3066\u6271\u3046\u3082\u306e\u306b\u306f\u3001\u4e2d\u592e\u4e0a\u90e8\u307e\u305f\u306f\u4e0a\u90e8\u5de6\u5074\u306b\u660e\u77ad\u306a\u6587\u5b57\u3067\u300e\u9818\u53ce\u66f8\u300f\u306e\u8a18\u8f09\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/span>\u3053\u306e\u8a18\u8f09\u304c\u3042\u308b\u3053\u3068\u3067\u3001\u9818\u53ce\u66f8\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u305b\u307e\u3059\u3002\u51e6\u7406\u3059\u308b\u969b\u306b\u8ab0\u304c\u898b\u3066\u3082\u9818\u53ce\u66f8\u3060\u3068\u77ac\u6642\u306b\u5224\u65ad\u3067\u304d\u308b\u3088\u3046\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>\u767a\u884c\u65e5<\/h3>\n<p><span class=\"marker-under\">\u4ee3\u91d1\u3092\u53d7\u9818\u3057\u305f\u65e5\u4ed8\u3092\u65e5\u4ed8\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/span>\u7a0e\u52d9\u51e6\u7406\u3092\u884c\u3046\u969b\u306b\u306f\u6b63\u78ba\u306a\u65e5\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u9593\u9055\u3044\u306e\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u897f\u66a6\u30fb\u548c\u66a6\u306e\u3044\u305a\u308c\u3092\u7528\u3044\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u304c\u3001\u7701\u7565\u3059\u308b\u3053\u3068\u306a\u304f\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3002\u307e\u305f\u3001\u65e5\u4ed8\u3092\u9593\u9055\u3048\u3066\u8a18\u5165\u3057\u305f\u5834\u5408\u306f\u3001\u767a\u884c\u8005\u306b\u9650\u308a\u65e5\u4ed8\u306b\u4e8c\u91cd\u7dda\u3092\u5f15\u3044\u3066\u8a02\u6b63\u5370\u3092\u62bc\u3057\u3001\u6b63\u3057\u3044\u65e5\u4ed8\u3092\u8a18\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5b9b\u540d<\/h3>\n<p><span class=\"marker-under\">\u539f\u5247\u3068\u3057\u3066\u5b9b\u540d\u306b\u306f\u3001\u4ee3\u91d1\u3092\u652f\u6255\u3063\u305f\u4f01\u696d\u3084\u4eba\u306e\u540d\u524d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span>\u9818\u53ce\u66f8\u306e\u4f9d\u983c\u4e3b\u304b\u3089\u300e\u4e0a\u69d8\u300f\u3067\u306e\u8a18\u8f09\u3092\u304a\u9858\u3044\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6ce8\u610f\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u53ef\u80fd\u306a\u9650\u308a\u907f\u3051\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4ee5\u4e0b\u306e\u696d\u7a2e\u3067\u5c11\u984d\u306e\u53d6\u5f15\u3067\u3042\u308b\u5834\u5408\u306b\u9650\u308a\u53d7\u53d6\u4eba\u306e\u8a18\u8f09\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<blockquote><p>\n\t\u2464\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n   \uff08\u6ce81\uff09\u5c0f\u58f2\u696d\u3001\u98f2\u98df\u5e97\u696d\u3001\u30bf\u30af\u30b7\u30fc\u7b49\u3092\u55b6\u3080\u4e8b\u696d\u8005\u304c\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u306b\u3064\u3044\u3066\u306f\u3001\u2464\u306e\u8a18\u8f09\u3092\u7701\u7565\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>   \u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6625.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6625\u2003\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3084\u767a\u884c\u306e\u3057\u304b\u305f<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u53d7\u53d6\u4eba\u304c\u4e0d\u6b63\u306b\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u9632\u3044\u3060\u308a\u7a0e\u52d9\u8abf\u67fb\u3067\u9818\u53ce\u66f8\u304c\u7121\u52b9\u3068\u5224\u65ad\u3055\u308c\u305f\u308a\u3057\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u5b9b\u540d\u3092\u7a7a\u6b04\u306b\u3059\u308b\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9818\u53ce\u91d1\u984d<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u91d1\u984d\u306b\u306f\u3001\u6587\u5b57\u901a\u308a\u53d6\u5f15\u3067\u767a\u751f\u3057\u305f\u4ee3\u91d1\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/span>\u8a18\u8f09\u306b\u306f\u4ee5\u4e0b\u306e\u8a18\u8f09\u30eb\u30fc\u30eb\u3092\u5b88\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u8a18\u5165\u306e\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u91d1\u984d\u306e\u982d\u306b\u306f\u300e\uffe5\u300f\u306a\u3044\u3057\u306f\u300e\u91d1\u300f\u3068\u8a18\u8f09\u3059\u308b<\/li>\n<li>\u91d1\u984d\u306e\u672b\u5c3e\u306b\u300e-\u300f\u300e\u4e5f\u300f\u300e\u203b\u300f\u306e\u3044\u305a\u308c\u304b\u3092\u8a18\u8f09\u3059\u308b<\/li>\n<li>\u91d1\u984d\u306e3\u6841\u3054\u3068\u306b\u300e,\u300f\u3092\u6253\u3064<\/li>\n<\/ul>\n<p>\u3053\u308c\u3089\u306e\u8a18\u8f09\u30eb\u30fc\u30eb\u306f\u3001\u3044\u305a\u308c\u3082\u8a18\u5165\u5f8c\u306b\u91d1\u984d\u306e\u6539\u7ac4\u3092\u884c\u308f\u305b\u306a\u3044\u305f\u3081\u306b\u5b58\u5728\u3057\u307e\u3059\u3002\u9818\u53ce\u91d1\u984d\u90e8\u5206\u3092\u7a7a\u6b04\u3067\u6e21\u3057\u305f\u308a\u3001\u9593\u9055\u3048\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u3057\u306a\u3044\u3088\u3046\u3001\u6ce8\u610f\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\n<h3>\u5185\u8a33<\/h3>\n<p><span class=\"marker-under\">\u5185\u8a33\u306e\u6b04\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u6d88\u8cbb\u7a0e\u7387\u3054\u3068\u306e\u7a0e\u8fbc\u307f\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/span><\/p>\n<table>\n<tr>\n<td>\u5c0f\u9ea6\u7c89\u203b<\/td>\n<td>5,400\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u30ad\u30c3\u30c1\u30f3\u30da\u30fc\u30d1\u30fc<\/td>\n<td>2,200\u5186<\/td>\n<\/tr>\n<tr>\n<td>\u725b\u8089\u203b<\/td>\n<td>10,800\u5186<\/td>\n<\/tr>\n<tr>\n<td>10%\u5bfe\u8c61<\/td>\n<td>88,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>8%\u5bfe\u8c61<\/td>\n<td>43,200\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09\uff5c14\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09<br \/>\n\t\u203b\u306f\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u5546\u54c1<\/p>\n<p>\t\u7a0e\u7387\u304c10%\u3068\u3001\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u3066\u3044\u308b8%\u306e\u5408\u8a08\u91d1\u984d\u304c\u305d\u308c\u305e\u308c\u5b58\u5728\u3059\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3002\u9818\u53ce\u66f8\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u7570\u306a\u308b\u7a0e\u7387\u306e\u3082\u306e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u7a0e\u8fbc\u307f\u91d1\u984d\u3092\u8a18\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u54c1\u76ee\u306e\u6a2a\u306b\u306f\u300e\u203b\u300f\u3092\u8a18\u8f09\u3057\u3001\u5225\u9014\u300e\u203b\u300f\u304c\u8efd\u6e1b\u7a0e\u7387\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3059\u8a18\u8f09\u3092\u884c\u3046\u306e\u3082\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\t<span class=\"marker-under\">\u306a\u304a2023\u5e7410\u6708\u4ee5\u964d\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u306b\u3042\u308b\u3088\u3046\u306b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u8981\u4ef6\u306b\u5f93\u3063\u3066\u7a0e\u7387\u3054\u3068\u306b\u5408\u8a08\u6d88\u8cbb\u7a0e\u984d\u3092\u793a\u3055\u306a\u304f\u3066\u306f\u306a\u3089\u306a\u3044\u70b9\u3082\u8981\u30c1\u30a7\u30c3\u30af\u3067\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\uff08\u6ce8\uff09\u306b\u5fc5\u8981\u3068\u3055\u308c\u308b\u8a18\u8f09\u4e8b\u9805\u306b\u52a0\u3048\u3001\u6b21\u306e\u4e8b\u9805\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u30fb\u767b\u9332\u756a\u53f7<br \/>\n\u30fb\u9069\u7528\u7a0e\u7387<br \/>\n\u30fb\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6498.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6498\u2003\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff09<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u304a\u3051\u308b\u5185\u8a33\u306e\u8a18\u8f09\u4f8b\u306f\u4e0b\u8a18\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<table>\n<tr>\n<td>8%\u5bfe\u8c61<\/td>\n<td>40,000\u5186<\/td>\n<td>\u6d88\u8cbb\u7a0e<\/td>\n<td>3,200\u5186<\/td>\n<\/tr>\n<tr>\n<td>10%\u5bfe\u8c61<\/td>\n<td>80,000\u5186<\/td>\n<td>\u6d88\u8cbb\u7a0e<\/td>\n<td>8,000\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\uff5c5\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u307e\u305f\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u30b1\u30fc\u30b9\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u696d\u7a2e\u306b\u9650\u308a\u3001\u9069\u7528\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u3044\u305a\u308c\u304b\u306e\u8a18\u8f09\u3067\u8a31\u3055\u308c\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u8005\u306b\u5bfe\u3057\u3066\u8ca9\u58f2\u3092\u884c\u3046\u5c0f\u58f2\u696d\u3001\u98f2\u98df\u5e97\u696d\u3001\u30bf\u30af\u30b7\u30fc\u696d\u7b49\u306b\u4fc2\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4ee3\u3048\u3066\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\t\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981 \u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u7406\u89e3\u306e\u305f\u3081\u306b\uff5c5\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u3053\u308c\u306f\u5c0f\u58f2\u696d\u3084\u98f2\u98df\u5e97\u696d\u306e\u3088\u3046\u306b\u53d6\u5f15\u306e\u56de\u6570\u304c\u5927\u304d\u304f\u3001\u53d6\u5f15\u5148\u304c\u9650\u5b9a\u3055\u308c\u3066\u3044\u306a\u3044\u50be\u5411\u306b\u3042\u308b\u696d\u7a2e\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u30b3\u30f3\u30d3\u30cb\u3084\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u306e\u3088\u3046\u306a\u4e8b\u696d\u3092\u884c\u3046\u8005\u304c\u3001\u6bce\u56de\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u540d\u524d\u3092\u8a18\u8f09\u3057\u305f\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u624b\u9593\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4f46\u3057\u66f8\u304d<\/h3>\n<p>\t<span class=\"marker-under\">\u4f46\u3057\u66f8\u304d\u3068\u306f\u3001\u8a72\u5f53\u306e\u9818\u53ce\u66f8\u304c\u3069\u306e\u3088\u3046\u306a\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u767a\u884c\u3055\u308c\u305f\u306e\u304b\u3092\u793a\u3059\u6b04\u3067\u3059\u3002<\/span>\u767a\u884c\u3055\u308c\u305f\u9818\u53ce\u66f8\u3092\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u969b\u306b\u5404\u54c1\u76ee\u306b\u4ed5\u8a33\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u5185\u5bb9\u3092\u53ef\u80fd\u306a\u9650\u308a\u5177\u4f53\u7684\u306b\u66f8\u304f\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\t\u5546\u54c1\u81ea\u4f53\u306e\u540d\u524d\u3092\u8a18\u8f09\u3059\u308b\u306e\u304c\u78ba\u5b9f\u3067\u3059\u304c\u3001\u98f2\u98df\u5e97\u3067\u306e\u652f\u6255\u3044\u306f\u300e\u98f2\u98df\u4ee3\u300f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u6599\u91d1\u306f\u300e\u901a\u4fe1\u8cbb\u300f\u306a\u3069\u3068\u30b8\u30e3\u30f3\u30eb\u3067\u8a18\u8f09\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\t\u307e\u305f\u3001\u652f\u6255\u4eba\u304c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u305f\u5834\u5408\u3067\u9818\u53ce\u66f8\u306e\u767a\u884c\u3092\u304a\u9858\u3044\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u4f46\u3057\u66f8\u304d\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6c7a\u6e08\u3067\u3042\u308b\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\t\u7b2c17\u53f7\u306e1\u6587\u66f8\uff08\u58f2\u4e0a\u4ee3\u91d1\u306b\u4fc2\u308b\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\uff09\u306f\u3001\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u3054\u8cea\u554f\u306e\u3088\u3046\u306b\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u8ca9\u58f2\u306e\u5834\u5408\u306b\u306f\u3001\u4fe1\u7528\u53d6\u5f15\u306b\u3088\u308a\u5546\u54c1\u3092\u5f15\u304d\u6e21\u3059\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u969b\u306e\u9818\u53ce\u66f8\u3067\u3042\u3063\u3066\u3082\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u9818\u4e8b\u5b9f\u304c\u3042\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u8868\u984c\u304c\u300c\u9818\u53ce\u66f8\u300d\u3068\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u7b2c17\u53f7\u306e1\u6587\u66f8\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u9818\u53ce\u66f8\u306b\u306f\u5370\u7d19\u3092\u8cbc\u4ed8\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u5229\u7528\u306e\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u65e8\u3092\u300c\u9818\u53ce\u66f8\u300d\u306b\u8a18\u8f09\u3057\u306a\u3044\u3068\u3001\u7b2c17\u53f7\u306e1\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/37.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30af\u30ec\u30b8\u30c3\u30c8\u8ca9\u58f2\u306e\u5834\u5408\u306e\u9818\u53ce\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u3053\u306e\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u9818\u53ce\u66f8\u3068\u3057\u3066\u6271\u308f\u308c\u3066\u3057\u307e\u3044\u3001\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u5370\u7d19\u306e\u8cbc\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u767a\u884c\u8005\u60c5\u5831<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u306e\u767a\u884c\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3092\u8a18\u8f09\u3059\u308b\u6b04\u3067\u3059\u3002<\/span>\u56fd\u7a0e\u5e81\u3067\u306f\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u793a\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u2460\u66f8\u985e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n\u2461\u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n\u2462\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<br \/>\n\u2463\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u7a0e\u8fbc\u5bfe\u4fa1\u306e\u984d<br \/>\n\u2464\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6625.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6625\u2003\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3084\u767a\u884c\u306e\u3057\u304b\u305f<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u3053\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u767a\u884c\u8005\u306f\u4f4f\u6240\u3092\u5fc5\u305a\u3057\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u767a\u884c\u8005\u60c5\u5831\u306e\u8a18\u8f09\u306f\u624b\u66f8\u304d\u306e\u307b\u304b\u3001\u30b9\u30bf\u30f3\u30d7\u3084\u5370\u5237\u3067\u3082\u53ef\u80fd\u306a\u306e\u3067\u3001\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u6a5f\u4f1a\u306e\u591a\u3044\u4e8b\u696d\u8005\u306f\u4e8b\u524d\u306b\u7528\u610f\u3057\u3066\u304a\u304f\u3068\u30b9\u30e0\u30fc\u30ba\u306b\u767a\u884c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u53ce\u5165\u5370\u7d19<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u306f\u3001\u4ee5\u4e0b\u306b\u3042\u308b\u3068\u304a\u308a\u5370\u7d19\u7a0e\u6cd5\u4e0a\u3067\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u66f8\u985e\u306a\u306e\u3067\u3001\u9818\u53ce\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u91d1\u984d\u306b\u5fdc\u3058\u305f\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3084\u9818\u53ce\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868\u306e\u7b2c17\u53f7\u6587\u66f8\u300c\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u300d\u306b\u8a72\u5f53\u3057\u3001\u5370\u7d19\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u53d7\u53d6\u66f8\u3068\u306f\u305d\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u652f\u6255\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u8a3c\u62e0\u8a3c\u66f8\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7105.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7105\u2003\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3001\u9818\u53ce\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u91d1\u984d\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u5f8c\u8ff0\u3057\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u305f\u9818\u53ce\u66f8\u306f\u3001\u9818\u53ce\u66f8\u306e\u4f5c\u6210\u8005\u3084\u305d\u306e\u4ed6\u306e\u5f93\u696d\u54e1\u306a\u3069\u304c\u5370\u7ae0\u307e\u305f\u306f\u7f72\u540d\u306b\u3088\u3063\u3066\u5370\u7d19\u3092\u6d88\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote><p>\n\t\u5370\u7d19\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6587\u66f8\u306b\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6587\u66f8\u3068\u5370\u7d19\u306e\u5f69\u7d0b\u3068\u306b\u304b\u3051\u3066\u5224\u660e\u306b\u5370\u7d19\u3092\u6d88\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u6cd5\u7b2c8\u6761\u7b2c2\u9805\uff09\u3002\u305d\u3057\u3066\u3001\u5370\u7d19\u3092\u6d88\u3059\u65b9\u6cd5\u306f\u3001\u6587\u66f8\u306e\u4f5c\u6210\u8005\u53c8\u306f\u4ee3\u7406\u4eba\u3001\u4f7f\u7528\u4eba\u305d\u306e\u4ed6\u306e\u5f93\u696d\u8005\u306e\u5370\u7ae0\u53c8\u306f\u7f72\u540d\u306b\u3088\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\uff08\u4ee4\u7b2c5\u6761\uff09\u3002\u3053\u306e\u3088\u3046\u306b\u3001\u6d88\u5370\u3059\u308b\u4eba\u306f\u6587\u66f8\u306e\u4f5c\u6210\u8005\u306b\u9650\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u3001\u6d88\u5370\u306f\u5370\u7ae0\u3067\u306a\u304f\u3066\u3082\u7f72\u540d\u3067\u3082\u3088\u3044\u3068\u3055\u308c\u3066\u3044\u308b\u3068\u3053\u308d\u304b\u3089\u3001\u6587\u66f8\u306e\u6d88\u5370\u306f\u3001\u305d\u306e\u6587\u66f8\u306b\u62bc\u3057\u305f\u5370\u3067\u306a\u304f\u3066\u3082\u3001\u4f5c\u6210\u8005\u3001\u4ee3\u7406\u4eba\u3001\u4f7f\u7528\u4eba\u3001\u5f93\u696d\u8005\u306e\u5370\u7ae0\u53c8\u306f\u7f72\u540d\u3067\u3042\u308c\u3070\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3068\u3053\u308d\u3067\u3001\u6d88\u5370\u306f\u5370\u7d19\u306e\u518d\u4f7f\u7528\u3092\u9632\u6b62\u3059\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u304b\u3089\u3001\u305d\u308c\u306b\u4f7f\u7528\u3059\u308b\u5370\u7ae0\u306f\u901a\u5e38\u5370\u5224\u3068\u3044\u308f\u308c\u3066\u3044\u308b\u3082\u306e\u306e\u307b\u304b\u3001\u6c0f\u540d\u3001\u540d\u79f0\u306a\u3069\u3092\u8868\u793a\u3057\u305f\u65e5\u4ed8\u5370\u3001\u5f79\u8077\u540d\u3001\u540d\u79f0\u306a\u3069\u3092\u8868\u793a\u3057\u305f\u30b4\u30e0\u5370\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\uff08\u57fa\u901a\u7b2c65\u6761\uff09\u3002<br \/>\n\u307e\u305f\u3001\u5370\u7d19\u306f\u5224\u660e\u306b\u6d88\u3055\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304b\u3089\u3001\u4e00\u898b\u3057\u3066\u8ab0\u304c\u6d88\u5370\u3057\u305f\u304b\u304c\u660e\u3089\u304b\u3068\u306a\u308b\u7a0b\u5ea6\u306b\u5370\u7ae0\u3092\u62bc\u3057\u53c8\u306f\u7f72\u540d\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u901a\u5e38\u306e\u65b9\u6cd5\u3067\u306f\u6d88\u5370\u3092\u53d6\u308a\u53bb\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u925b\u7b46\u3067\u7f72\u540d\u3057\u305f\u3082\u306e\u306e\u3088\u3046\u306b\u7c21\u5358\u306b\u6d88\u3057\u53bb\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u306f\u3001\u6d88\u5370\u3092\u3057\u305f\u3053\u3068\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/06\/03.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u306e\u6d88\u5370\u306e\u65b9\u6cd5<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u308c\u306f\u5370\u7d19\u304c\u4f7f\u7528\u6e08\u307f\u3067\u3042\u308b\u3053\u3068\u3092\u793a\u3057\u3001\u518d\u5229\u7528\u3092\u9632\u3050\u305f\u3081\u306e\u51e6\u7f6e\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3042\u3068\u304b\u3089\u6d88\u305b\u308b\u3088\u3046\u306a\u6d88\u5370\u306f\u610f\u5473\u3092\u6210\u3057\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u6d88\u5370\u3092\u3059\u308b\u306e\u306f\u9818\u53ce\u66f8\u306e\u4f5c\u6210\u8005\u3067\u3042\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8ab0\u306e\u6d88\u5370\u3067\u3042\u308b\u304b\u306f\u660e\u78ba\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u4f5c\u6210\u3057\u305f\u9818\u53ce\u66f8\u3092\u96fb\u5b50\u4fdd\u5b58\u3059\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u305c\u3072<a href=\"https:\/\/denho.jp\/\" target=\"_blank\" rel=\"noopener\">DenHo<\/a>\u3092\u304a\u4f7f\u3044\u304f\u3060\u3055\u3044\u3002DenHo\u306f\u9818\u53ce\u66f8\u306a\u3069\u306e\u5e33\u7968\u3092\u81ea\u52d5\u3067\u632f\u308a\u5206\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u4fdd\u5b58\u696d\u52d9\u306e\u52b9\u7387\u5316\u3092\u76ee\u6307\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u305c\u3072\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%87%91%E9%A1%8D%E3%81%AF%E7%A8%8E%E8%BE%BC%E3%81%BF%EF%BC%81%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%82%92%E6%9B%B8%E3%81%8F%E9%9A%9B%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span>\u91d1\u984d\u306f\u7a0e\u8fbc\u307f\uff01\u9818\u53ce\u66f8\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u9818\u53ce\u66f8\u306b\u8a18\u8f09\u3059\u308b\u91d1\u984d\u306b\u3064\u3044\u3066\u7126\u70b9\u3092\u5f53\u3066\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002\u91d1\u984d\u3092\u66f8\u304f\u969b\u306e\u6ce8\u610f\u70b9\u3084\u53ce\u5165\u5370\u7d19\u306b\u307e\u3064\u308f\u308b\u6c7a\u307e\u308a\u3092\u7406\u89e3\u3057\u3001\u6b63\u3057\u304f\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u9818\u53ce\u66f8\u306e\u91d1\u984d\u306f\u7a0e\u8fbc\u307f\u306b\u3059\u308b<\/li>\n<li>\u6570\u5b57\u306f\u30cf\u30c3\u30ad\u30ea\u3068\u8a18\u5165\u3059\u308b<\/li>\n<li>\u53ce\u5165\u5370\u7d19\u7a0e\u984d\u306f\u53d7\u53d6\u91d1\u984d\u3067\u5909\u5316\u3059\u308b<\/li>\n<\/ul>\n<h3>\u9818\u53ce\u66f8\u306e\u91d1\u984d\u306f\u7a0e\u8fbc\u307f\u306b\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u306e\u91d1\u984d\u306f\u3001\u7a0e\u8fbc\u307f\u91d1\u984d\u3084\u6d88\u8cbb\u7a0e\u984d\u304c\u308f\u304b\u308b\u3088\u3046\u306a\u5f62\u3067\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/span>\u306a\u304a\u3001\u6d88\u8cbb\u7a0e\u984d\u3092\u5225\u9014\u8a18\u8f09\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u3001\u9818\u53ce\u66f8\u3078\u306e\u8a18\u8f09\u91d1\u984d\u306f\u7a0e\u629c\u304d\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u3002\u8a18\u8f09\u3059\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u7528\u610f\u3057\u3066\u3044\u308b\u4ee5\u4e0b2\u70b9\u306e\u30b3\u30e1\u30f3\u30c8\u3092\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote><p>\n\t\u5e73\u6210\u5143\u5e743\u670810\u65e5\u4ed8\u9593\u6d883-2\u300c\u6d88\u8cbb\u7a0e\u6cd5\u306e\u6539\u6b63\u7b49\u306b\u4f34\u3046\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\u306e1\u300c\u5951\u7d04\u66f8\u7b49\u306e\u8a18\u8f09\u91d1\u984d\u300d\u306b\u304a\u3044\u3066\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u533a\u5206\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u53c8\u306f\u7a0e\u8fbc\u4fa1\u683c\u53ca\u3073\u7a0e\u629c\u4fa1\u683c\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u305d\u306e\u53d6\u5f15\u306b\u5f53\u305f\u3063\u3066\u8ab2\u3055\u308c\u308b\u3079\u304d\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c\u660e\u3089\u304b\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306f\u8a18\u8f09\u91d1\u984d\u306b\u542b\u3081\u306a\u3044\u3082\u306e\u3068\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u5f97\u610f\u5148\u306b\u4ea4\u4ed8\u3059\u308b\u4e88\u5b9a\u306e\u9818\u53ce\u66f8\u306b\u306f\u3001\u9069\u7528\u7a0e\u7387\u3054\u3068\u306e\u6d88\u8cbb\u7a0e\u984d\u7b49\u306f\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u53d6\u5f15\uff08\u65e5\u7528\u54c1\u53ca\u3073\u98f2\u98df\u6599\u54c1\u306e\u58f2\u4e0a\u3052950,000\u5186\uff09\u306b\u5f53\u305f\u3063\u3066\u8ab2\u3055\u308c\u308b\u3079\u304d\u6d88\u8cbb\u7a0e\u984d\u7b49\u304c91,000\u5186\u3067\u3042\u308b\u3068\u533a\u5206\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u3001\u9818\u53ce\u66f8\u306e\u8a18\u8f09\u91d1\u984d\u306f950,000\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/49.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u91d1\u984d\u304c\u533a\u5206\u8868\u793a\u3055\u308c\u3066\u3044\u308b\u53d7\u53d6\u66f8\uff083\uff09<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u306e\u56de\u7b54\u304b\u3089\u308f\u304b\u308b\u3088\u3046\u306b\u3001\u8981\u70b9\u3068\u306a\u308b\u306e\u306f\u7a0e\u8fbc\u307f\u3084\u7a0e\u629c\u304d\u306e\u53d6\u5f15\u91d1\u984d\u306b\u5bfe\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u984d\u304c\u5177\u4f53\u7684\u306b\u3044\u304f\u3089\u3067\u3042\u3063\u305f\u306e\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u8a72\u5f53\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u6b63\u3057\u3044\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u305f\u3046\u3048\u3067\u7a0e\u629c\u304d\u306e\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u304b\u3001\u7a0e\u8fbc\u307f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u629c\u304d\u91d1\u984d\u3092\u8a18\u8f09\u3059\u308b\u3088\u3046\u306b\u610f\u8b58\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u6570\u5b57\u306f\u30cf\u30c3\u30ad\u30ea\u3068\u8a18\u5165\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u3092\u624b\u66f8\u304d\u3067\u767a\u884c\u3059\u308b\u969b\u306f\u3001\u6570\u5b57\u304c\u660e\u78ba\u306b\u306a\u308b\u3088\u3046\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span>\u3068\u304f\u306b\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8ab0\u304c\u898b\u3066\u3082\u8ff7\u308f\u305a\u8b58\u5225\u3067\u304d\u308b\u3088\u3046\u306a\u5b57\u3067\u8a18\u3057\u307e\u3057\u3087\u3046\u30021\u30687\u30840\u30689\u306a\u3069\u306f\u3001\u6c17\u3092\u4ed8\u3051\u306a\u3044\u3068\u6df7\u540c\u3055\u308c\u308b\u3088\u3046\u306a\u5b57\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u91d1\u984d\u3084\u65e5\u4ed8\u306e\u6570\u5b57\u304c\u6b63\u3057\u304f\u8aad\u307f\u53d6\u308c\u306a\u3044\u5834\u5408\u3001\u9818\u53ce\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u4e8b\u696d\u8005\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u6b63\u3057\u3044\u4ed5\u8a33\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u7d50\u679c\u3068\u3057\u3066\u53d6\u5f15\u5148\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u6307\u6458\u3055\u308c\u305f\u308a\u3001\u53d6\u5f15\u5148\u306e\u7d4c\u7406\u304b\u3089\u6307\u6458\u304c\u5165\u3063\u3066\u9818\u53ce\u66f8\u306e\u767a\u884c\u8005\u306e\u4fe1\u7528\u304c\u843d\u3061\u305f\u308a\u3059\u308b\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u624b\u66f8\u304d\u306e\u9818\u53ce\u66f8\u306e\u6570\u5b57\u306f\u4e01\u5be7\u306b\u66f8\u304d\u8a18\u3059\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u53ce\u5165\u5370\u7d19\u7a0e\u984d\u306f\u53d7\u53d6\u91d1\u984d\u3067\u5909\u5316\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u4e0b\u8a18\u306e\u8868\u306b\u8a18\u8f09\u306e\u3068\u304a\u308a\u3001\u5370\u7d19\u7a0e\u984d\u306f\u53d6\u5f15\u3055\u308c\u305f\u7a0e\u629c\u304d\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<blockquote>\n<table>\n<tr>\n<td>\u8a18\u8f09\u91d1\u984d<\/td>\n<td>\u7a0e\u984d<\/td>\n<\/tr>\n<tr>\n<td>5\u4e07\u5186\u672a\u6e80\u306e\u3082\u306e<\/td>\n<td>\u975e\u8ab2\u7a0e<\/td>\n<\/tr>\n<tr>\n<td>5\u4e07\u8d8a\u3048100\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>200\u5186<\/td>\n<\/tr>\n<tr>\n<td>100\u4e07\u5186\u8d85\u3048200\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>400\u5186<\/td>\n<\/tr>\n<tr>\n<td>200\u4e07\u5186\u8d8a\u3048300\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>600\u5186<\/td>\n<\/tr>\n<tr>\n<td>300\u4e07\u5186\u8d8a\u3048500\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>1,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>500\u4e07\u5186\u8d8a\u30481,000\u4e07\u5186\u4ee5\u4e0b\u306e\u3082\u306e<\/td>\n<td>2,000\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\t\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7105.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7105\u2003\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3001\u9818\u53ce\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>50,000\u5186\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u9818\u53ce\u66f8\u306b\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u4ed8\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u751f\u3058\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u904e\u6020\u7a0e\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8aac\u660e\u3057\u3066\u3044\u308b\u306e\u3067\u53c2\u7167\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote><p>\n\t\u5370\u7d19\u306b\u3088\u308b\u7d0d\u4ed8\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u304c\u3001\u305d\u306e\u7d0d\u4ed8\u3059\u3079\u304d\u5370\u7d19\u7a0e\u3092\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u306e\u6642\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5370\u7d19\u7a0e\u306e\u984d\u3068\u305d\u306e2\u500d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\uff08\u3059\u306a\u308f\u3061\u5370\u7d19\u7a0e\u984d\u306e3\u500d\uff09\u306b\u76f8\u5f53\u3059\u308b\u904e\u6020\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u307e\u305f\u3001\u8cbc\u308a\u4ed8\u3051\u305f\u5370\u7d19\u3092\u6240\u5b9a\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u6d88\u3055\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6d88\u3055\u308c\u3066\u3044\u306a\u3044\u5370\u7d19\u306e\u984d\u9762\u91d1\u984d\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u306e\u904e\u6020\u7a0e\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\t\u3000\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u6587\u66f8\u306e\u4f5c\u6210\u8005\u304c\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u4f5c\u6210\u3057\u305f\u8ab2\u7a0e\u6587\u66f8\u306b\u3064\u3044\u3066\u5370\u7d19\u7a0e\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u65e8\u306e\u7533\u51fa\u3092\u3057\u305f\u5834\u5408\u3067\u3001\u305d\u306e\u7533\u51fa\u304c\u5370\u7d19\u7a0e\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb\u304c\u3042\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u305d\u306e\u8ab2\u7a0e\u6587\u66f8\u306b\u3064\u3044\u30663\u500d\u306e\u904e\u6020\u7a0e\u306e\u6c7a\u5b9a\u304c\u3042\u308b\u3079\u304d\u3053\u3068\u3092\u4e88\u77e5\u3057\u3066\u3055\u308c\u305f\u3082\u306e\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u305d\u306e\u904e\u6020\u7a0e\u306f\u3001\u305d\u306e\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5370\u7d19\u7a0e\u306e\u984d\u3068\u305d\u306e10\uff05\u306b\u76f8\u5f53\u3059\u308b\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\uff08\u3059\u306a\u308f\u3061\u5370\u7d19\u7a0e\u984d\u306e1.1\u500d\uff09\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/06\/21.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u904e\u6020\u7a0e<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u672c\u6765\u5fc5\u8981\u306a\u5370\u7d19\u7a0e\u984d\u306b\u30d7\u30e9\u30b9\u3057\u3066\u3001\u904e\u6020\u7a0e\u3068\u3057\u3066\u5f53\u8a72\u306e\u5370\u7d19\u7a0e\u984d\u306e2\u500d\u3092\u5fb4\u53ce\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u751f\u3058\u307e\u3059\u3002\u53ce\u5165\u5370\u7d19\u306e\u8cbc\u308a\u5fd8\u308c\u3084\u91d1\u984d\u306e\u4e0d\u8db3\u304c\u8d77\u304d\u306a\u3044\u3088\u3046\u3001\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u5f93\u696d\u54e1\u306b\u306f\u53ce\u5165\u5370\u7d19\u306b\u95a2\u3059\u308b\u77e5\u8b58\u3092\u6df1\u3081\u308b\u6307\u5c0e\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u9818\u53ce\u66f8\u306e\u767a\u884c\u8005\u304c\u5370\u7d19\u306e\u8cbc\u4ed8\u3092\u6020\u3063\u305f\u3053\u3068\u3092\u81ea\u3089\u7533\u544a\u3057\u305f\u5834\u5408\u306f\u3001\u5370\u7d19\u7a0e\u984d\u306e1.1\u500d\u306e\u91d1\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%A0%98%E5%8F%8E%E6%9B%B8%E3%82%92%E6%9B%B8%E3%81%8D%E9%96%93%E9%81%95%E3%81%88%E3%81%9F%E3%81%A8%E3%81%8D%E3%81%AE%E5%9F%BA%E6%9C%AC%E7%9A%84%E3%81%AA%E5%AF%BE%E5%87%A6%E6%89%8B%E9%A0%86\"><\/span>\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u3068\u304d\u306e\u57fa\u672c\u7684\u306a\u5bfe\u51e6\u624b\u9806<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306e\u3001\u6b63\u3057\u3044\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u306b\u300e\u518d\u767a\u884c\u300f\u3068\u8a18\u8f09\u3059\u308b<\/li>\n<li>\u66f8\u304d\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u306b\u5370\u3092\u3064\u3051\u308b<\/li>\n<li>\u9593\u9055\u3048\u305f\u65b9\u30fb\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3059\u308b<\/li>\n<\/ul>\n<h3>\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u306b\u300e\u518d\u767a\u884c\u300f\u3068\u8a18\u8f09\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u969b\u306f\u3001\u300e\u518d\u767a\u884c\u300f\u3068\u660e\u8a18\u3057\u305f\u3046\u3048\u3067\u65b0\u305f\u306b\u9818\u53ce\u66f8\u3092\u767a\u884c\u3057\u307e\u3059\u3002<\/span>\u8a02\u6b63\u3082\u4e0d\u53ef\u80fd\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8a02\u6b63\u3057\u305f\u9818\u53ce\u66f8\u3092\u53d7\u3051\u4ed8\u3051\u306a\u3044\u4e8b\u696d\u8005\u3082\u3042\u308b\u305f\u3081\u3001\u518d\u767a\u884c\u304c\u7121\u96e3\u306a\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u56fd\u7a0e\u5e81\u304c\u4e0b\u8a18\u3067\u56de\u7b54\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u9818\u53ce\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u969b\u306b\u8a72\u5f53\u306e\u9818\u53ce\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u7fa9\u52d9\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3002<\/p>\n<blockquote><p>\n\t\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3068\u306f\u3001\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u5f15\u6e21\u3057\u3092\u53d7\u3051\u305f\u8005\u304c\u305d\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u5f15\u6e21\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u5358\u306a\u308b\u8a3c\u62e0\u8a3c\u66f8\u3092\u3044\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u91d1\u92ad\u306e\u53d7\u9818\u304c1\u56de\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u76ee\u7684\u3067\u4f5c\u6210\u3057\u305f\u3082\u306e\u3067\u3042\u308c\u3070\u3001\u7b2c17\u53f7\u6587\u66f8\uff08\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\uff09\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3054\u8cea\u554f\u306e\u518d\u767a\u884c\u3057\u305f\u53d7\u53d6\u66f8\u306b\u3064\u3044\u3066\u3082\u7b2c17\u53f7\u6587\u66f8\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306f\u3001\u518d\u767a\u884c\u3092\u8981\u8acb\u3057\u305f\u5f97\u610f\u5148\u3067\u306f\u306a\u304f\u3001\u53d7\u53d6\u66f8\u306e\u4f5c\u6210\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/44.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u518d\u767a\u884c\u3057\u305f\u53d7\u53d6\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u9593\u9055\u3063\u305f\u9818\u53ce\u66f8\u306b\u53ce\u5165\u5370\u7d19\u3092\u3059\u3067\u306b\u8cbc\u3063\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u306b\u3082\u53ce\u5165\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306b\u53ce\u5165\u5370\u7d19\u5206\u306e\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u306e\u306f\u3042\u304f\u307e\u3067\u767a\u884c\u8005\u3068\u306a\u308b\u70b9\u3082\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u66f8\u304d\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u306b\u5370\u3092\u3064\u3051\u308b<\/h3>\n<p><span class=\"marker-under\">\u66f8\u304d\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u306f\u5370\u3092\u4ed8\u3051\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span>\u53d6\u5f15\u5148\u306b\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u3068\u4e00\u7dd2\u306b\u6e21\u3057\u3066\u3057\u307e\u3063\u305f\u308a\u7834\u3044\u3066\u6368\u3066\u3066\u3057\u307e\u3063\u305f\u308a\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5fc5\u8981\u304c\u751f\u3058\u305f\u969b\u306b\u554f\u984c\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u305f\u5834\u5408\u306f\u3001\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u306b\u3042\u304f\u307e\u3067\u66f8\u304d\u9593\u9055\u3048\u306b\u3088\u3063\u3066\u518d\u767a\u884c\u3057\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u3092\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u660e\u793a\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u305d\u3046\u3059\u308b\u3053\u3068\u3067\u3001\u4e07\u304c\u4e00\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u3082\u3001\u8abf\u67fb\u54e1\u306b\u66f8\u304d\u640d\u3058\u305f\u9818\u53ce\u66f8\u304c\u751f\u3058\u305f\u3053\u3068\u3092\u660e\u78ba\u306b\u793a\u305b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u66f8\u304d\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u306b\u5370\u3092\u4ed8\u3051\u3066\u3044\u306a\u3044\u3068\u3001\u307b\u304b\u306e\u5f93\u696d\u54e1\u304c\u9818\u53ce\u66f8\u306e\u6e21\u3057\u5fd8\u308c\u3060\u3068\u5224\u65ad\u3057\u3066\u53d6\u5f15\u5148\u306b\u8aa4\u3063\u305f\u9818\u53ce\u66f8\u3092\u6e21\u3059\u306a\u3069\u3001\u30c8\u30e9\u30d6\u30eb\u304c\u751f\u3058\u308b\u30b1\u30fc\u30b9\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u66f8\u304d\u640d\u3058\u305f\u9818\u53ce\u66f8\u306f\u5370\u3092\u4ed8\u3051\u3066\u4fdd\u5b58\u3059\u308b\u306e\u304c\u59a5\u5f53\u3067\u3059\u3002<\/p>\n<h3>\u9593\u9055\u3048\u305f\u65b9\u30fb\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u3092\u4fdd\u7ba1\u3059\u308b<\/h3>\n<p><span class=\"marker-under\">\u9593\u9055\u3048\u305f\u65b9\u306e\u9818\u53ce\u66f8\u3084\u3001\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u306e\u8907\u5199\u306f\u4fdd\u7ba1\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span>\u3053\u308c\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u4e0d\u6b63\u3092\u7591\u308f\u308c\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306e\u51e6\u7f6e\u3067\u3059\u3002<\/p>\n<p>\u9818\u53ce\u66f8\u306f\u4e00\u822c\u7684\u306b\u3001\u81ea\u793e\u306e\u63a7\u3048\u3068\u53d6\u5f15\u5148\u306b\u6e21\u3059\u7d19\u3068\u306e2\u679a\u30bb\u30c3\u30c8\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3088\u306d\u3002\u6b63\u3057\u304f\u9818\u53ce\u66f8\u3092\u767a\u884c\u3057\u3066\u3044\u308c\u3070\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9818\u53ce\u66f8\u3092\u518d\u767a\u884c\u3059\u308b\u3068\u81ea\u793e\u63a7\u3048\u5206\u306b\u540c\u3058\u5185\u5bb9\u306e\u9818\u53ce\u66f8\u304c2\u679a\u5b58\u5728\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u306e\u969b\u306b\u9593\u9055\u3048\u305f\u65b9\u30fb\u518d\u767a\u884c\u3057\u305f\u9818\u53ce\u66f8\u306e\u63a7\u3048\u3084\u3001\u9593\u9055\u3048\u305f\u9818\u53ce\u66f8\u81ea\u4f53\u3092\u518d\u767a\u884c\u3057\u305f\u3068\u308f\u304b\u308b\u5f62\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u554f\u984c\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u304c\u4f4e\u304f\u306a\u308b\u306e\u304c\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u3001\u9818\u53ce\u66f8\u3092\u66f8\u304d\u9593\u9055\u3048\u3066\u3057\u307e\u3063\u3066\u518d\u767a\u884c\u3057\u305f\u5834\u5408\u3082\u3001\u9593\u9055\u3048\u305f\u65b9\u306e\u9818\u53ce\u66f8\u306f\u5fc5\u305a\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E3%83%AC%E3%82%B7%E3%83%BC%E3%83%88%E3%81%A8%E3%81%AE%E9%81%95%E3%81%84%E3%81%AF%EF%BC%9F%E9%A0%98%E5%8F%8E%E6%9B%B8%E9%96%A2%E9%80%A3%E3%81%A7%E3%82%88%E3%81%8F%E3%81%82%E3%82%8B%E8%B3%AA%E5%95%8F\"><\/span>\u30ec\u30b7\u30fc\u30c8\u3068\u306e\u9055\u3044\u306f\uff1f\u9818\u53ce\u66f8\u95a2\u9023\u3067\u3088\u304f\u3042\u308b\u8cea\u554f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u3053\u3053\u3067\u306f\u9818\u53ce\u66f8\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u305d\u3082\u305d\u3082\u9818\u53ce\u66f8\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/li>\n<li>\u30ec\u30b7\u30fc\u30c8\u3068\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/li>\n<li>\u9818\u53ce\u66f8\u306b\u306f\u767a\u884c\u7fa9\u52d9\u304c\u3042\u308b\u306e\u3067\u3059\u304b\uff1f<\/li>\n<li>\u9818\u53ce\u66f8\u306b\u4fdd\u7ba1\u671f\u9593\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/li>\n<li>\u9818\u53ce\u66f8\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b<\/li>\n<li>\u9818\u53ce\u66f8\u306b\u62bc\u5370\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/li>\n<\/ul>\n<h3>\u305d\u3082\u305d\u3082\u9818\u53ce\u66f8\u3068\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p>\u9818\u53ce\u66f8\u3068\u306f\u91d1\u92ad\u7b49\u306e\u652f\u6255\u3044\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u9818\u53ce\u66f8\u306e\u5f79\u5272\u306f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u9818\u53ce\u66f8\u3092\u53d7\u3051\u53d6\u308b\u8005\u304c\u4ee3\u91d1\u3092\u6255\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u3053\u3068\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u91d1\u306e\u652f\u6255\u3044\u304c\u8a3c\u660e\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u9818\u53ce\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u4e8b\u696d\u8005\u306f\u4ee3\u91d1\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u3048\u307e\u3059\u3002\u305d\u306e\u4ed6\u306b\u3082\u3001\u53d6\u5f15\u306b\u304a\u3044\u3066\u4e8c\u91cd\u8acb\u6c42\u3084\u4ee3\u91d1\u306e\u6255\u3044\u904e\u304e\u3092\u9632\u6b62\u3059\u308b\u5f79\u5272\u3082\u3042\u308b\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u969b\u306f\u3001\u53d6\u5f15\u5148\u306b\u4e0d\u5099\u3092\u6307\u6458\u3055\u308c\u305f\u308a\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u984c\u306b\u306a\u3063\u305f\u308a\u3057\u306a\u3044\u3088\u3046\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u6b63\u3057\u304f\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u4eba\u306f\u3001\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3078\u306e\u7406\u89e3\u3092\u6df1\u3081\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u30ec\u30b7\u30fc\u30c8\u3068\u306e\u9055\u3044\u306f\u4f55\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u3068\u30ec\u30b7\u30fc\u30c8\u306e\u9055\u3044\u306f\u3001\u5b9b\u540d\u306e\u6709\u7121\u306b\u3042\u308a\u307e\u3059\u3002<\/span>\u305d\u3082\u305d\u3082\u30ec\u30b7\u30fc\u30c8\u3068\u306f\u30ec\u30b8\u304b\u3089\u81ea\u52d5\u767a\u884c\u3055\u308c\u308b\u660e\u7d30\u306e\u3053\u3068\u3067\u3001\u5370\u7d19\u7a0e\u6cd5\u4e0a\u306b\u304a\u3044\u3066\u306f\u9818\u53ce\u66f8\u3068\u540c\u7b49\u306e\u53d7\u9818\u66f8\u3068\u3057\u3066\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3084\u9818\u53ce\u66f8\u306f\u3001\u5370\u7d19\u7a0e\u984d\u4e00\u89a7\u8868\u306e\u7b2c17\u53f7\u6587\u66f8\u300c\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u300d\u306b\u8a72\u5f53\u3057\u3001\u5370\u7d19\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u53d7\u53d6\u66f8\u3068\u306f\u305d\u306e\u53d7\u9818\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u4f5c\u6210\u3057\u3001\u305d\u306e\u652f\u6255\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u8a3c\u62e0\u8a3c\u66f8\u3092\u3044\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u53d7\u53d6\u66f8\u300d\u3001\u300c\u9818\u53ce\u8a3c\u300d\u3001\u300c\u30ec\u30b7\u30fc\u30c8\u300d\u3001\u300c\u9810\u308a\u66f8\u300d\u306f\u3082\u3061\u308d\u3093\u306e\u3053\u3068\u3001\u53d7\u53d6\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306b\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u306a\u3069\u306b\u300c\u4ee3\u6e08\u300d\u3001\u300c\u76f8\u6e08\u300d\u3068\u304b\u300c\u4e86\u300d\u306a\u3069\u3068\u8a18\u5165\u3057\u305f\u3082\u306e\u3084\u3001\u304a\u8cb7\u4e0a\u7968\u306a\u3069\u3067\u305d\u306e\u4f5c\u6210\u306e\u76ee\u7684\u304c\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u91d1\u92ad\u307e\u305f\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7105.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7105\u2003\u91d1\u92ad\u53c8\u306f\u6709\u4fa1\u8a3c\u5238\u306e\u53d7\u53d6\u66f8\u3001\u9818\u53ce\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u30ec\u30b7\u30fc\u30c8\u306f\u3001\u652f\u6255\u3044\u5148\u30fb\u53d6\u5f15\u306e\u65e5\u4ed8\u30fb\u53d6\u5f15\u306e\u5185\u5bb9\u30fb\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u91d1\u984d\u304c\u8a18\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u9818\u53ce\u66f8\u3068\u540c\u7b49\u306b\u6271\u3048\u308b\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u30ec\u30b7\u30fc\u30c8\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u9818\u53ce\u66f8\u306e\u8981\u4ef6\u3068\u306a\u308b\u300e\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u300f\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u793e\u5185\u898f\u5247\u306b\u3088\u3063\u3066\u306f\u3001\u30ec\u30b7\u30fc\u30c8\u3088\u308a\u3082\u9818\u53ce\u66f8\u306e\u65b9\u304c\u91cd\u8981\u8996\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u6c17\u306b\u306a\u3063\u305f\u65b9\u306f\u3001\u793e\u5185\u306e\u62c5\u5f53\u8005\u306e\u65b9\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u306b\u306f\u767a\u884c\u7fa9\u52d9\u304c\u3042\u308b\u306e\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u6c11\u6cd5486\u6761\u306b\u3088\u308c\u3070\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u5bfe\u3057\u3066\u4ee3\u91d1\u3092\u652f\u6255\u3063\u305f\u8005\u306f\u9818\u53ce\u66f8\u3092\u8acb\u6c42\u3059\u308b\u6a29\u5229\u3092\u6709\u3057\u3001\u8acb\u6c42\u3055\u308c\u305f\u8005\u306f\u767a\u884c\u3092\u884c\u3046\u7fa9\u52d9\u304c\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\u7b2c\u56db\u767e\u516b\u5341\u516d\u6761\u3000\u5f01\u6e08\u3092\u3059\u308b\u8005\u306f\u3001\u5f01\u6e08\u3068\u5f15\u63db\u3048\u306b\u3001\u5f01\u6e08\u3092\u53d7\u9818\u3059\u308b\u8005\u306b\u5bfe\u3057\u3066\u53d7\u53d6\u8a3c\u66f8\u306e\u4ea4\u4ed8\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<br \/>\n2\u3000\u5f01\u6e08\u3092\u3059\u308b\u8005\u306f\u3001\u524d\u9805\u306e\u53d7\u53d6\u8a3c\u66f8\u306e\u4ea4\u4ed8\u306b\u4ee3\u3048\u3066\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a18\u9332\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306e\u63d0\u4f9b\u3092\u8acb\u6c42\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002\u305f\u3060\u3057\u3001\u5f01\u6e08\u3092\u53d7\u9818\u3059\u308b\u8005\u306b\u4e0d\u76f8\u5f53\u306a\u8ca0\u62c5\u3092\u8ab2\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u304d\u306f\u3001\u3053\u306e\u9650\u308a\u3067\u306a\u3044\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#:~:text=%E8%B2%A0%E6%8B%85%E3%81%A8%E3%81%99%E3%82%8B%E3%80%82-,%EF%BC%88%E5%8F%97%E5%8F%96%E8%A8%BC%E6%9B%B8%E3%81%AE%E4%BA%A4%E4%BB%98%E8%AB%8B%E6%B1%82%E7%AD%89%EF%BC%89,-%E7%AC%AC%E5%9B%9B%E7%99%BE%E5%85%AB%E5%8D%81\" target=\"_blank\" rel=\"noopener\">e-Gov\u6cd5\u4ee4\u691c\u7d22\uff5c\u660e\u6cbb\u4e8c\u5341\u4e5d\u5e74\u6cd5\u5f8b\u7b2c\u516b\u5341\u4e5d\u53f7\u6c11\u6cd5<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u4f8b\u5916\u3068\u3057\u3066\u5b58\u5728\u3059\u308b\u306e\u304c\u3001\u4ee3\u91d1\u306e\u652f\u6255\u3044\u306b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u6255\u3044\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u3092\u63d0\u4f9b\u3057\u305f\u5074\u3068\u4ee3\u91d1\u3092\u652f\u6255\u3063\u3066\u63d0\u4f9b\u3055\u308c\u305f\u5074\u3068\u306b\u76f4\u63a5\u7684\u306a\u91d1\u92ad\u306e\u3084\u308a\u53d6\u308a\u304c\u306a\u3044\u4fe1\u7528\u53d6\u5f15\u306b\u5f53\u305f\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u3057\u304b\u3057\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3057\u305f\u6642\u306b\u306f\u3001\u5229\u7528\u8005\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u4ed6\u306e\u4e8b\u696d\u8005\u304c\u3001\u300c\u3054\u5229\u7528\u660e\u7d30\u300d\u7b49\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u306e\u304c\u901a\u5e38\u3067\u3059\u3002<br \/>\n\u3053\u306e\u300c\u3054\u5229\u7528\u660e\u7d30\u300d\u7b49\u306b\u306f\u30011\u305d\u306e\u66f8\u985e\u306e\u4f5c\u6210\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u30012\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5\u30013\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u5f53\u8a72\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u3082\u306e\u3067\u3042\u308b\u65e8\uff09\u30014\u7a0e\u7387\u306e\u7570\u306a\u308b\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u30015\u305d\u306e\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3042\u308a\u3001\u305d\u306e\u3088\u3046\u306a\u66f8\u985e\u3067\u3042\u308c\u3070\u6d88\u8cbb\u7a0e\u6cd5\u7b2c30\u6761\u7b2c9\u9805\u306b\u898f\u5b9a\u3059\u308b\u8acb\u6c42\u66f8\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/18\/05.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u30ab\u30fc\u30c9\u4f1a\u793e\u304b\u3089\u306e\u8acb\u6c42\u660e\u7d30\u66f8<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3092\u4f7f\u7528\u3057\u305f\u53d6\u5f15\u3067\u306f\u3001\u767a\u884c\u3055\u308c\u305f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u300e\u3054\u5229\u7528\u660e\u7d30\u300f\u304c\u9818\u53ce\u66f8\u3068\u3057\u3066\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u4e00\u822c\u7684\u306a\u306e\u3067\u3001\u5f53\u8a72\u306e\u66f8\u985e\u3092\u9818\u53ce\u66f8\u306e\u4ee3\u308f\u308a\u306b\u4f7f\u7528\u53ef\u80fd\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u306b\u4fdd\u7ba1\u671f\u9593\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u78ba\u5b9a\u7533\u544a\u3092\u6e08\u307e\u305b\u3066\u51e6\u7406\u3057\u7d42\u3048\u305f\u9818\u53ce\u66f8\u306b\u3082\u3001\u4fdd\u7ba1\u671f\u9593\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/span>\u4fdd\u7ba1\u671f\u9593\u306f\u6cd5\u4eba\u304b\u500b\u4eba\u304b\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u306b\u304a\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u6cd5\u4eba\u306f\u3001\u5e33\u7c3f\uff08\u6ce81\uff09\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u6ce82\uff09\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30897\u5e74\u9593\uff08\u6ce83\uff09\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u6ce81\uff09\u300c\u5e33\u7c3f\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u4ed5\u8a33\u5e33\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u91d1\u5143\u5e33\u3001\u8cb7\u639b\u91d1\u5143\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u3001\u58f2\u4e0a\u5e33\u3001\u4ed5\u5165\u5e33\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6ce82\uff09\u300c\u66f8\u985e\u300d\u306b\u306f\u3001\u4f8b\u3048\u3070\u68da\u5378\u8868\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3001\u6ce8\u6587\u66f8\u3001\u5951\u7d04\u66f8\u3001\u9818\u53ce\u66f8\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\uff08\u6ce83\uff09\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u6b20\u640d\u91d1\u984d\uff08\u9752\u8272\u7e70\u8d8a\u6b20\u640d\u91d1\uff09\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u307e\u305f\u306f\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u4e8b\u696d\u5e74\u5ea6\u3067\u707d\u5bb3\u640d\u5931\u91d1\u984d\u304c\u751f\u3058\u305f\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f\u300110\u5e74\u9593\uff08\u5e73\u621030\u5e744\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306f9\u5e74\u9593\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.5930\u2003\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u6cd5\u4eba\u306e\u5834\u5408\u306f\u6cd5\u4eba\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u671f\u9593\u304c7\u5e74\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u53ce\u76ca\u304c\u30de\u30a4\u30ca\u30b9\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u4fdd\u7ba1\u671f\u9593\u304c\u7570\u306a\u308b\u70b9\u306b\u3082\u6ce8\u76ee\u3002\u5e73\u621030\u5e744\u67081\u65e5\u3088\u308a\u524d\u306e\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f9\u5e74\u9593\u3001\u5e73\u621030\u5e744\u67081\u65e5\u4ee5\u964d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u306f10\u5e74\u9593\u306e\u9818\u53ce\u66f8\u306e\u4fdd\u7ba1\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u304b\u767d\u8272\u7533\u544a\u304b\u306b\u3088\u3063\u3066\u4fdd\u7ba1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tr>\n<td>\u7533\u544a\u65b9\u6cd5<\/td>\n<td>\u4fdd\u5b58\u671f\u9593<\/td>\n<\/tr>\n<tr>\n<td>\u9752\u8272\u7533\u544a\u306e\u5834\u5408<\/td>\n<td>7\u5e74\u203b<\/td>\n<\/tr>\n<tr>\n<td>\u767d\u8272\u7533\u544a\u306e\u5834\u5408<\/td>\n<td>5\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09<\/p>\n<p>\t\u203b\u524d\u3005\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u53ca\u3073\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u65b9\u306f\u30015\u5e74<\/p>\n<p>\u9752\u8272\u7533\u544a\u3067\u306f\u7533\u544a\u3057\u305f\u524d\u3005\u5e74\u306e\u6240\u5f97\u304c300\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f5\u5e74\u3001\u305d\u308c\u4ee5\u5916\u3067\u306f7\u5e74\u3002\u767d\u8272\u7533\u544a\u3067\u306f5\u5e74\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306b\u8a18\u8f09\u306e\u3042\u308b\u3088\u3046\u306b\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u3067\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u30017\u5e74\u9593\u306e\u4fdd\u5b58\u7fa9\u52d9\u304c\u751f\u3058\u308b\u70b9\u306f\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<blockquote><p>\n\t\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u306a\u3069\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u304a\u3088\u3073\u8acb\u6c42\u66f8\u7b49\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u4fdd\u5b58\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u9589\u9396\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u3092\u7d4c\u904e\u3057\u305f\u65e5\u304b\u30897\u5e74\u9593\u3001\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u5730\u307e\u305f\u306f\u305d\u306e\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u7b49\u306b\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u6ce8\uff09\u3002<br \/>\n\u305f\u3060\u3057\u30016\u5e74\u76ee\u304a\u3088\u30737\u5e74\u76ee\u306f\u3001\u5e33\u7c3f\u307e\u305f\u306f\u8acb\u6c42\u66f8\u7b49\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9\u3092\u4fdd\u5b58\u3059\u308c\u3070\u3088\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6625.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5cNo.6625\u2003\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3084\u767a\u884c\u306e\u3057\u304b\u305f<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p><span class=\"marker-under\">\u307e\u305f\u3001\u3044\u305a\u308c\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u4fdd\u7ba1\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u9818\u53ce\u66f8\u3092\u767a\u884c\u3057\u305f\u65e5\u3067\u306f\u306a\u304f\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u671f\u9650\u306e\u7fcc\u65e5\u3068\u306a\u308b\u306e\u3082\u30dd\u30a4\u30f3\u30c8\u3002<\/span>\u4fdd\u7ba1\u671f\u9593\u3092\u7d42\u3048\u308b\u307e\u3067\u306f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u53d6\u308a\u51fa\u305b\u308b\u3088\u3046\u306b\u9069\u5207\u306b\u7ba1\u7406\u30fb\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3059\u308b\u306b\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b<\/h3>\n<p>\t<span class=\"marker-under\">\u9818\u53ce\u66f8\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<blockquote><p>\n\t\t\u624b\u66f8\u304d\u306e\u9818\u53ce\u66f8\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u5fc5\u8981\u306a\u6b21\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a72\u5f53\u3057\u307e\u3059\uff08\u65b0\u6d88\u6cd557\u306e4\u2460\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u90543-1\uff09\u3002<br \/>\n\t\t\u2460 \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u53ca\u3073\u767b\u9332\u756a\u53f7<br \/>\n\t\t\u2461 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<br \/>\n\t\t\u2462 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u4fc2\u308b\u8cc7\u7523\u53c8\u306f\u5f79\u52d9\u306e\u5185\u5bb9\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u304c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72<br \/>\n\t\t\u6e21\u7b49\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u8cc7\u7523\u306e\u5185\u5bb9\u53ca\u3073\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\uff09<br \/>\n\t\t\u2463 \u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u629c\u4fa1\u984d\u53c8\u306f\u7a0e\u8fbc\u4fa1\u984d\u3092\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u91d1\u984d\u53ca\u3073\u9069<br \/>\n\t\t\u7528\u7a0e\u7387<br \/>\n\t\t\u2464 \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<br \/>\n\t\t\u2465 \u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/p>\n<p>\t\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308bQ&amp;A\uff5c27\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n\t<\/p><\/blockquote>\n<p>\t\u56fd\u7a0e\u5e81\u304c\u4e0a\u8a18\u3067\u56de\u7b54\u3057\u3066\u3044\u308b\u3088\u3046\u306b\u3001\u5fc5\u8981\u306a\u8a18\u8f09\u4e8b\u9805\u3055\u3048\u8ffd\u8a18\u3057\u3066\u3044\u308c\u3070\u5f93\u6765\u306e\u9818\u53ce\u66f8\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3057\u3066\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u4ee5\u524d\u306e\u9818\u53ce\u66f8\u3068\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u4ee5\u4e0b3\u70b9\u3092\u9818\u53ce\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u308b\u70b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<\/li>\n<li>\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387<\/li>\n<li>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d<\/li>\n<\/ul>\n<p><span class=\"marker-under\">\u3057\u305f\u304c\u3063\u3066\u3001\u9818\u53ce\u66f8\u3092\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3057\u3066\u767a\u884c\u3067\u304d\u308b\u306e\u306f\u767b\u9332\u756a\u53f7\u3092\u6709\u3059\u308b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4ee3\u3048\u3066\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u306e\u3044\u305a\u308c\u304b\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051\u3067\u6e08\u307f\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3088\u308a\u3082\u7c21\u6613\u306a\u3082\u306e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u6bd4\u3079\u308b\u3068\u3001\u300c\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u300d\u306e\u8a18\u8f09\u304c\u4e0d\u8981\u3067\u3042\u308b\u70b9\u3001\u300c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u53c8\u306f\u300c\u9069\u7528\u7a0e\u7387\u300d\u306e\u3044\u305a\u308c\u304b\u4e00\u65b9\u306e\u8a18\u8f09\u3067\u8db3\u308a\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=83\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\uff5c\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff5c61\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0\u3082\u5fc5\u9808\u3068\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u767a\u884c\u304c\u8a31\u3055\u308c\u3066\u3044\u308b\u98f2\u98df\u696d\u3084\u5c0f\u58f2\u696d\u304c\u3001\u57fa\u672c\u7684\u306b\u4e0d\u7279\u5b9a\u591a\u6570\u3092\u53d6\u5f15\u76f8\u624b\u3068\u3059\u308b\u696d\u7a2e\u306e\u305f\u3081\u3067\u3057\u3087\u3046\u3002\u591a\u304f\u306e\u53d6\u5f15\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u308c\u3089\u306e\u696d\u7a2e\u3067\u306f\u3001\u3059\u3079\u3066\u306e\u9818\u53ce\u66f8\u306b\u304a\u3044\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3092\u7fa9\u52d9\u5316\u3059\u308b\u306e\u304c\u4f5c\u696d\u91cf\u7684\u306b\u73fe\u5b9f\u7684\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3053\u308c\u3089\u306e\u51e6\u7f6e\u304c\u3068\u3089\u308c\u3066\u3044\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9818\u53ce\u66f8\u306b\u62bc\u5370\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p><span class=\"marker-under\">\u9818\u53ce\u66f8\u306b\u62bc\u5370\u306f\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span>\u4f8b\u3048\u3070\u5185\u95a3\u5e9c\u898f\u5236\u6539\u9769\u63a8\u9032\u5ba4\u304c\u767a\u8868\u3057\u3066\u3044\u308b\u8cc7\u6599\u306b\u3082\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u6307\u91dd\u304c\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\n\t\u898b\u7a4d\u66f8\u3001\u8acb\u6c42\u66f8\u3001\u9818\u53ce\u66f8\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u62bc\u5370\u4e0d\u8981\u3068\u3059\u308b\u3068\u3068\u3082\u306b\u3001e \u30e1\u30fc\u30eb\u7b49\u3067\u306e\u66f8\u985e\u63d0\u51fa\u3092\u8a8d\u3081\u308b\u3002\u76f4\u3061\u306b\u63d0\u51fa\u304c\u56f0\u96e3\u306a\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u65e5\u9001\u4ed8\u3092\u8a8d\u3081\u308b<\/p>\n<p>\t\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www8.cao.go.jp\/kisei-kaikaku\/kisei\/meeting\/wg\/digital\/20200605\/200605digital02.pdf\" target=\"_blank\" rel=\"noopener\">\u5185\u95a3\u5e9c\u898f\u5236\u6539\u9769\u63a8\u9032\u5ba4\uff5c\u300c\u884c\u653f\u624b\u7d9a\u306b\u304a\u3051\u308b\u66f8\u9762\u4e3b\u7fa9\u3001\u62bc\u5370\u539f\u5247\u3001\u5bfe\u9762\u4e3b\u7fa9\u306e\u898b\u76f4\u3057\u306b\u3064\u3044\u3066\uff08\u518d\u691c\u8a0e\u4f9d\u983c\uff09\u300d\u306e\u7d50\u679c\u6982\u8981\uff5c1\u30da\u30fc\u30b8\u76ee<\/a>\uff082023\u5e749\u67084\u65e5\u6642\u70b9\uff09\n<\/p><\/blockquote>\n<p>\u3053\u308c\u306f\u6cd5\u4ee4\u306b\u6839\u62e0\u304c\u306a\u304f\u6163\u7fd2\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u305f\u62bc\u5370\u3092\u4e0d\u8981\u3068\u3057\u3001\u4f5c\u696d\u306e\u52b9\u7387\u5316\u3092\u6c42\u3081\u308b\u610f\u56f3\u304c\u3042\u3063\u305f\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u53d6\u5f15\u5148\u3084\u793e\u5185\u898f\u5247\u306b\u5de6\u53f3\u3055\u308c\u308b\u3068\u3053\u308d\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u62bc\u5370\u304c\u4e0d\u8981\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u3082\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u307e\u3068\u3081\uff5c\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u306b\u306f\u6c17\u3092\u4ed8\u3051\u3088\u3046<\/h2>\n<p><span class=\"marker-under\">\u91d1\u92ad\u306a\u3069\u306e\u652f\u6255\u3044\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3042\u308b\u9818\u53ce\u66f8\u306f\u3001\u53d7\u53d6\u4eba\u304c\u7a0e\u52d9\u306b\u304a\u3044\u3066\u30b9\u30e0\u30fc\u30ba\u306b\u51e6\u7406\u3067\u304d\u308b\u3088\u3046\u306b\u6b63\u3057\u304f\u8a18\u8f09\u3059\u308b\u3088\u3046\u306b\u610f\u8b58\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/span>\u9593\u9055\u3063\u305f\u66f8\u304d\u65b9\u3092\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u53d7\u53d6\u4eba\u306f\u3082\u3061\u308d\u3093\u767a\u884c\u8005\u3082\u7a0e\u52d9\u8abf\u67fb\u3067\u4e0d\u5229\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p><span 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