{"id":13520,"date":"2018-07-30T06:30:43","date_gmt":"2018-07-29T21:30:43","guid":{"rendered":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/?p=13520"},"modified":"2018-08-18T20:25:53","modified_gmt":"2018-08-18T11:25:53","slug":"%e4%ba%8b%e6%a5%ad%e6%89%bf%e7%b6%99%e7%a8%8e%e5%88%b6%e3%81%ae%e7%94%b3%e8%ab%8b%e3%83%bb%e7%94%b3%e5%91%8a%e3%83%bb%e5%b1%8a%e5%87%ba%e3%82%b9%e3%82%b1%e3%82%b8%e3%83%a5%e3%83%bc%e3%83%ab","status":"publish","type":"post","link":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=13520","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7533\u8acb\u30fb\u7533\u544a\u30fb\u5c4a\u51fa\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb"},"content":{"rendered":"<p><a href=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/family_isan_happy.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-12256\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/family_isan_happy.png\" alt=\"\" width=\"401\" 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href=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=12521\" target=\"_blank\" rel=\"noopener\">\u3082\u3046\u7121\u8996\u306f\u3067\u304d\u306a\u3044\uff0130\u5e74\u5ea6\u6539\u6b63\u3067\u30ea\u30cb\u30e5\u30fc\u30a2\u30eb\u3055\u308c\u305f\u65b0\u30fb\u4e8b\u696d\u627f\u7d99\u7a0e\u5236<\/a><\/p>\r\n<h2>\u65b0\u30fb\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h2>\r\n<p>\u65b0\u30fb\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u6642\u306b\u53d6\u308a\u8fbc\u307e\u308c\u308b\u81ea\u793e\u682a\u5f0f\u306e\u8a55\u4fa1\u984d\u304c\u8d08\u4e0e\u6642\u70b9\u306e\u6642\u4fa1\u3067\u826f\u3044\u3053\u3068\u306a\u3069\u3092\u8003\u616e\u3057\u3066\u76f8\u7d9a\u3088\u308a\u3082\u8d08\u4e0e\u304c\u5229\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3068\u601d\u308f\u308c\u307e\u3059\u306e\u3067\u3001\u8d08\u4e0e\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u307f\u307e\u3059\u3002<\/p>\r\n<h3>\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u306e\u63d0\u51fa\u30fb\u78ba\u8a8d<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u5e73\u621030\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621035\u5e743\u670831\u65e5\u307e\u3067<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u90fd\u9053\u5e9c\u770c<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7279\u4f8b\u627f\u7d99\u8a08\u753b<\/strong><\/p>\r\n<p><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2018\/180402shoukeizeisei21.docx\" target=\"_blank\" rel=\"noopener\">\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff08\u69d8\u5f0f21\uff09<\/a><\/p>\r\n<p>\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3068\u306f\u3001\u7a0e\u7406\u58eb\u30fb\u4f1a\u8a08\u58eb\u306a\u3069\u306e\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\u306e\u6307\u5c0e\u3092\u53d7\u3051\u4f5c\u6210\u3057\u305f\u3001\u4e8b\u696d\u627f\u7d99\u6642\u307e\u3067\u306e\u7d4c\u55b6\u306e\u898b\u901a\u3057\u306b\u3064\u3044\u3066\u8a18\u8f09\u3092\u3057\u305f\u8a08\u753b\u66f8\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3092\u63d0\u51fa\u3057\u3001\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3082\u306e\u306e\u3001\u5b9f\u969b\u306b\u306f\u81ea\u793e\u682a\u306e\u8d08\u4e0e\u307e\u305f\u306f\u76f8\u7d9a\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u7279\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u3064\u307e\u308a\u3001\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u304c\u4e88\u6e2c\u3055\u308c\u308b\u4eba\u306f\u51fa\u3055\u306a\u3044\u7406\u7531\u304c\u306a\u3044\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\r\n<h3>\u81ea\u793e\u682a\u306e\u8d08\u4e0e<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u5e73\u621030\u5e741\u67081\u65e5\u304b\u3089\u5e73\u621039\u5e7412\u670831\u65e5\u307e\u3067<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u884c\u70ba<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u5148\u4ee3\u7d4c\u55b6\u8005\u306a\u3069\u304b\u3089\u5f8c\u7d99\u8005\u81ea\u793e\u682a\u5f0f\u306e\u8d08\u4e0e<\/strong><\/p>\r\n<p>\u306a\u304a\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u4ee5\u5916\uff08\u4f8b\u3048\u3070\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u59bb\u306a\u3069\uff09\u304b\u3089\u3082\u682a\u5f0f\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u5834\u5408\u3001\u65e2\u306b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u306e\u6700\u521d\u306e\u8d08\u4e0e\u306e\u65e5\u304b\u30895\u5e74\u7d4c\u904e\u3059\u308b\u65e5\u306e\u5c5e\u3059\u308b\u5e74\u306e\u672b\u65e5\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u8d08\u4e0e\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u306f\u8d08\u4e0e\u306e\u65e5\u307e\u3067\u306b\u4ee3\u8868\u8005\u3092\u9000\u4efb\u3057\u3001\u5f8c\u7d99\u8005\u304c\u4ee3\u8868\u8005\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u306e\u65e5\u306e\u6642\u70b9\u3067\u3001\u5f8c\u7d99\u8005\u306f20\u6b73\u4ee5\u4e0a\u30673\u5e74\u4ee5\u4e0a\u5f79\u54e1\u306b\u5c31\u4efb\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\r\n<p>\uff0a\u5e73\u621035\u5e743\u670831\u65e5\u307e\u3067\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u5f8c\u306b\u4e0a\u8a18\u306e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\r\n<h3>\u5186\u6ed1\u5316\u6cd5\u306e\u8a8d\u5b9a<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e10\u670815\u65e5\u304b\u3089\u7fcc\u5e74\u306e1\u670815\u65e5\u307e\u3067<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u90fd\u9053\u5e9c\u770c<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u8a8d\u5b9a\u7533\u8acb\u66f8<\/strong><\/p>\r\n<p><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2018\/180402shoukeizeisei07_3.doc\" target=\"_blank\" rel=\"noopener\">\u5148\u4ee3\u7d4c\u55b6\u8005\u304b\u3089\u5f8c\u7d99\u8005\u3078\u306e\u8d08\u4e0e \uff08\u69d8\u5f0f7\u306e3\uff09<\/a><\/p>\r\n<p>\u5b9f\u969b\u306b\u8d08\u4e0e\u3092\u3057\u305f\u969b\u306b\u306f\u3001\u4f1a\u793e\u3001\u5148\u4ee3\u7d4c\u55b6\u8005\u3001\u5f8c\u7d99\u8005\u304c\u305d\u308c\u305e\u308c\u7d0d\u7a0e\u7336\u4e88\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u90fd\u9053\u5e9c\u770c\u306b\u8a8d\u5b9a\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u7d0d\u7a0e\u7336\u4e88\u306b\u306a\u3058\u307e\u306a\u3044\u91d1\u878d\u8cc7\u7523\u306e\u584a\u306e\u3088\u3046\u306a\u4f1a\u793e\uff08\u8cc7\u7523\u7ba1\u7406\u4f1a\u793e\uff09\u3067\u306a\u3044\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u3001\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u3084\u8cc3\u8cb8\u7528\u4e0d\u52d5\u7523\u306a\u3069\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u624b\u9593\u306f\u304b\u304b\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<h3>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u7336\u4e88<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u8d08\u4e0e\u3092\u3057\u305f\u7fcc\u5e74\u306e3\u670815\u65e5\u307e\u3067<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7d0d\u7a0e\u7336\u4e88\u984d\u30fb\u5229\u5b50\u7a0e\u984d\u306b\u5bfe\u3059\u308b\u62c5\u4fdd\u63d0\u4f9b<\/strong><\/p>\r\n<p>\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u65e5\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u65e8\u306e\u8a18\u8f09\u3092\u3057\u5fc5\u8981\u8cc7\u6599\u3092\u6dfb\u4ed8\u3057\u305f\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u306e\u969b\u306b\u306f\u3001\u4e07\u4e00\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u305f\u6642\u306b\u4e00\u6c17\u306b\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u306a\u3044\u3088\u3046\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u307b\u3046\u304c\u826f\u3044\u304b\u3068\u3002<\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4103.htm\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9078\u629e<\/a><\/p>\r\n<p>\u307e\u305f\u3001\u4e07\u4e00\u7d0d\u7a0e\u7336\u4e88\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u3053\u3068\u306b\u5099\u3048\u3066\u305d\u306e\u7d0d\u7a0e\u984d\u3068\u5229\u5b50\u7a0e\u5fdc\u3058\u305f\u62c5\u4fdd\u3068\u3057\u3066\u81ea\u793e\u682a\u5f0f\u3092\u63d0\u4f9b\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u7279\u306b\u652f\u969c\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2017\/pdf\/e.pdf\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u53ca\u3073\u514d\u9664\u306e\u7279\u4f8b\u306e\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a><\/p>\r\n<h3>\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u5185\u306e\u5831\u544a<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u6700\u521d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u9593\u306b\u3064\u3044\u3066\u5e74\u306b1\u56de<\/strong>\uff5c<\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u90fd\u9053\u5e9c\u770c<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7a0e\u52d9\u7f72<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u5831\u544a\u30fb\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u90fd\u9053\u5e9c\u770c\u3000\uff5c\u5e74\u6b21\u5831\u544a\u66f8<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7a0e\u52d9\u7f72\u3000\u3000\uff5c\u7d99\u7d9a\u5c4a\u51fa\u66f8<\/strong><\/p>\r\n<p>\u6700\u521d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30895\u5e74\u9593\u3092\u300c\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u300d\u3068\u3044\u3044\u3001\u305d\u306e\u9593\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u306e\u304b\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u671f\u9593\u306f\u3001\u5e74\u306b1\u56de\u3001\u90fd\u9053\u5e9c\u770c\u306b\u306f\u5e74\u6b21\u5831\u544a\u66f8\u3092\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u96503\u670815\u65e5\u304b\u30891\u5e74\u7d4c\u904e\u5f8c\u306b\u6bce\u5e74\u63d0\u51fa\u3092\u3057\u307e\u3059\u304c\u3001\u305d\u306e\u671f\u9650\u304b\u30892\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u3068\u7d0d\u7a0e\u7336\u4e88\u304c\u505c\u6b62\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3001\u7d76\u5bfe\u306b\u5fd8\u308c\u3066\u306f\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\r\n<p><a href=\"http:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/2018\/180405shoukeizeiseitetudukiDoc_11.docx\" target=\"_blank\" rel=\"noopener\">\u5e74\u6b21\u5831\u544a\u66f8\uff08\u69d8\u5f0f11\uff09<\/a><\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/8510-09.htm\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\r\n<h3>\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u7d4c\u904e\u5f8c\u306e\u7d0d\u7a0e\u7336\u4e88\u671f\u9593<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u7d42\u4e86\u5f8c\u5148\u4ee3\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3059\u308b\u307e\u30673\u5e74\u3054\u3068\u306b1\u56de<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7a0e\u52d9\u7f72<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7d99\u7d9a\u5c4a\u51fa\u66f8<\/strong><\/p>\r\n<p>\u7d4c\u55b6\u627f\u7d99\u671f\u9593\u7d42\u4e86\u5f8c\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3078\u306e\u5831\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u30013\u5e74\u306b\u4e00\u5ea6\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/8510-09.htm\" target=\"_blank\" rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\r\n<h3>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u514d\u9664<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u308910\u30f6\u6708\u4ee5\u5185<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u7a0e\u52d9\u7f72<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u7533\u544a\u30fb\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u514d\u9664\u5c4a\u51fa\u66f8<\/strong><\/p>\r\n<p>\u5148\u4ee3\u7d4c\u55b6\u8005\u306e\u6b7b\u53bb\u306b\u3088\u308a\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306f\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306f\u78ba\u5b9a\u3057\u307e\u3059\u304c\u300110\u30f6\u6708\u4ee5\u5185\u306b\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u514d\u9664\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/8510-10-01.pdf\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u514d\u9664\u5c4a\u51fa\u66f8<\/a><\/p>\r\n<h3>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3078\u306e\u5207\u66ff<\/h3>\r\n<p style=\"padding-left: 30px;\"><strong>(1)\u671f\u9593<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u76f8\u7d9a\u304c\u767a\u751f\u3057\u3066\u304b\u30898\u6708\u4ee5\u5185<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(2)\u63d0\u51fa\u5148<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u90fd\u9053\u5e9c\u770c<\/strong><\/p>\r\n<p style=\"padding-left: 30px;\"><strong>(3)\u5c4a\u51fa<\/strong><\/p>\r\n<p style=\"padding-left: 60px;\"><strong>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3078\u306e\u5207\u66ff\u78ba\u8a8d\u7533\u8acb\u66f8<\/strong><\/p>\r\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u4e0a\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u305f\u81ea\u793e\u682a\u5f0f\u306b\u3064\u3044\u30660\u5186\u3068\u3057\u3066\u3001\u7d0d\u7a0e\u7fa9\u52d9\u3092\u5224\u5b9a\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u8d08\u4e0e\u6642\u306e\u4fa1\u683c\u3067\u3001\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u305f\u682a\u5f0f\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u304c\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<p>\u305d\u306e\u4e0a\u3067\u3001\u300c\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u300d\u3092\u300c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u300d\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u3067\u300c\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3092\u9069\u7528\u3057\u305f\u81ea\u793e\u682a\u5f0f\u3092\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u53d6\u308a\u8fbc\u3093\u3060\u4e0a\u3067\u8a08\u7b97\u3057\u305f\u76f8\u7d9a\u7a0e\u984d\u306e\u3046\u3061\u5f8c\u7d99\u8005\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u5bfe\u5fdc\u3059\u308b\u76f8\u7d9a\u7a0e\u984d\u300d\u304b\u3089\u300c\u5f8c\u7d99\u8005\u304c\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u305d\u306e\u81ea\u793e\u682a\u5f0f\u306e\u307f\u3068\u4eee\u5b9a\u3057\u305f\u6642\u306e\u76f8\u7d9a\u7a0e\u984d\u300d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e\u7d0d\u7a0e\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u4ee5\u5f8c\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u3057\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u540c\u69d8\u306e\u5831\u544a\u3092\u3057\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<p><a 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rel=\"noopener\">\u975e\u4e0a\u5834\u682a\u5f0f\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u30fb\u514d\u9664\uff08\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\uff09\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\r\n<p>\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3044\u591a\u984d\u306e\u76f8\u7d9a\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u308b\u4eba\u306b\u306f\u7a0e\u8ca0\u62c5\u8efd\u6e1b\u52b9\u679c\u304c\u5927\u304d\u304f\u6709\u7528\u306a\u5236\u5ea6\u3067\u3059\u304c\u3001\u305d\u306e\u5206\u60aa\u7528\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u9069\u7528\u5f8c\u3082\u53b3\u3057\u304f\u76e3\u8996\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u624b\u7d9a\u304d\u306e\u6f0f\u308c\u306a\u3069\u306b\u3088\u308a\u3001\u3046\u3063\u304b\u308a\u7d0d\u7a0e\u7336\u4e88\u304c\u53d6\u308a\u6d88\u3057\u3068\u306a\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\r\n<p><blockquote 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