{"id":16037,"date":"2026-01-29T06:30:09","date_gmt":"2026-01-28T21:30:09","guid":{"rendered":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/?p=16037"},"modified":"2026-01-29T07:44:21","modified_gmt":"2026-01-28T22:44:21","slug":"%e5%8c%bb%e7%99%82%e8%b2%bb%e6%8e%a7%e9%99%a4%e3%81%ae%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa%e3%82%8a%e3%81%9d%e3%81%86%e3%81%a7%e3%81%aa%e3%82%89%e3%81%aa%e3%81%84%e8%b2%bb%e7%94%a8%ef%bd%9c%e6%8e%a7","status":"publish","type":"post","link":"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=16037","title":{"rendered":"\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u305d\u3046\u3067\u306a\u3089\u306a\u3044\u8cbb\u7528\uff5c\u63a7\u9664\u306b\u306a\u308b\u306a\u3089\u306a\u3044\u306e\u5883\u754c\u7dda"},"content":{"rendered":"\r\n<p><a href=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/wp-content\/uploads\/group_medical.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-13376\" 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class=\"wp-embedded-content\" data-secret=\"wU8uo14gcY\"><a href=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=7811\">\u8a2a\u554f\u770b\u8b77\u3084\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u4ecb\u8b77\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\uff1f<\/a><\/blockquote><iframe loading=\"lazy\" class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; visibility: hidden;\" title=\"&#8220;\u8a2a\u554f\u770b\u8b77\u3084\u30c7\u30a4\u30b5\u30fc\u30d3\u30b9\u306a\u3069\u306e\u4ecb\u8b77\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\uff1f&#8221; &#8212; \u3042\u306a\u305f\u306e\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u7528\u5fc3\u68d2\u3000\u5409\u6fa4\u5927\u30d6\u30ed\u30b0\" src=\"https:\/\/alliancellp.net\/yoshizawaacc.blog\/page=7811\/embed#?secret=V94QFkpBmp#?secret=wU8uo14gcY\" data-secret=\"wU8uo14gcY\" width=\"600\" 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scrolling=\"no\"><\/iframe><\/p>\r\n<h3>(3)\u5065\u5eb7\u8a3a\u65ad\u30fb\u4eba\u9593\u30c9\u30c3\u30af\u8cbb\u7528<\/h3>\r\n<p><strong>\u75c5\u6c17\u306e\u4e88\u9632\u306e\u305f\u3081\u306b\u53d7\u8a3a\u3057\u305f\u5065\u5eb7\u8a3a\u65ad\u3084\u4eba\u9593\u30c9\u30c3\u30af\u306e\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<p>\u305f\u3060\u3057\u3001\u305d\u306e\u53d7\u8a3a\u306e\u7d50\u679c\u3001\u91cd\u5927\u306a\u75be\u75c5\u304c\u767a\u898b\u3055\u308c\u5f15\u304d\u7d9a\u304d\u6cbb\u7642\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u3089\u306e\u5065\u5eb7\u8a3a\u65ad\u3084\u4eba\u9593\u30c9\u30c3\u30af\u53d7\u8a3a\u306e\u8cbb\u7528\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<h3>(4)\u533b\u5e2b\u306b\u624b\u6e21\u3057\u305f\u6cbb\u7642\u306b\u5bfe\u3059\u308b\u8b1d\u793c\u91d1<\/h3>\r\n<p>\u5165\u9662\u6cbb\u7642\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u305d\u306e\u6cbb\u7642\u306b\u5f53\u305f\u308b\u533b\u5e2b\u306b\u8b1d\u793c\u91d1\u3092\u624b\u6e21\u3059\u3053\u3068\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u3089\u306e<strong>\u533b\u5e2b\u306b\u624b\u6e21\u3057\u305f\u8b1d\u793c\u91d1\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(5)\u30d3\u30bf\u30df\u30f3\u5264\u306a\u3069\u5065\u5eb7\u5897\u9032\u3084\u75c5\u6c17\u4e88\u9632\u306e\u533b\u85ac\u54c1\u8cfc\u5165\u8cbb<\/h3>\r\n\r\n\r\n\r\n<p>\u75c5\u9662\u4ee5\u5916\u306e\u85ac\u5c40\u7b49\u3067\u8cfc\u5165\u3057\u305f\u75be\u75c5\u306e\u6cbb\u7642\u306e\u305f\u3081\u306e\u533b\u85ac\u54c1\u4ee3\u306b\u3064\u3044\u3066\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001<strong>\u30d3\u30bf\u30df\u30f3\u5264\u306a\u3069\u5065\u5eb7\u5897\u9032\u76ee\u7684\u3084\u75c5\u6c17\u4e88\u9632\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u533b\u85ac\u54c1\u8cfc\u5165\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(6)\u75b2\u308c\u3092\u7652\u3084\u3057\u305f\u308a\u4f53\u8abf\u3092\u6574\u3048\u308b\u305f\u3081\u306e\u30de\u30c3\u30b5\u30fc\u30b8\u8cbb\u7528<\/h3>\r\n\r\n\r\n\r\n<p>\u3042\u3093\u6469\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b\u3001\u306f\u308a\u5e2b\u3001\u304d\u3085\u3046\u5e2b\u3001\u67d4\u9053\u6574\u4f53\u5e2b\u306b\u3088\u308b\u65bd\u8853\u306e\u8cbb\u7528\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001<strong>\u75b2\u308c\u3092\u7652\u3084\u3057\u305f\u308a\u4f53\u8abf\u3092\u6574\u3048\u308b\u3068\u3044\u3063\u305f\u6cbb\u7642\u3068\u76f4\u63a5\u95a2\u4fc2\u306e\u306a\u3044\u65bd\u8853\u306b\u3064\u3044\u3066\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n\r\n\r\n\r\n<h3>(7)\u5bb6\u65cf\u3084\u89aa\u621a\u7e01\u8005\u3078\u306e\u4ed8\u304d\u6dfb\u3044\u6599<\/h3>\r\n<p>\u4fdd\u5065\u5e2b\u3001\u770b\u8b77\u5e2b\u7b49\u306b\u7642\u990a\u4e0a\u306e\u4e16\u8a71\u3092\u4f9d\u983c\u3057\u305f\u5bfe\u4fa1\u3060\u3051\u3067\u306a\u304f\u3001\u5bb6\u653f\u5a66\u3055\u3093\u306b\u75c5\u4eba\u306e\u4ed8\u304d\u6dfb\u3044\u3092\u4f9d\u983c\u3057\u305f\u3068\u304d\u306e\u5bfe\u4fa1\u306b\u3064\u3044\u3066\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3057\u304b\u3057\u3001<strong>\u5bb6\u65cf\u3084\u89aa\u985e\u7e01\u8005\u306b\u652f\u6255\u3063\u305f\u75c5\u4eba\u306e\u4ed8\u304d\u6dfb\u3044\u8cbb\u7528\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(8)\u901a\u9662\u306b\u8981\u3057\u305f\u81ea\u5bb6\u7528\u8eca\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u3084\u99d0\u8eca\u6599\u91d1<\/h3>\r\n<p>\u533b\u5e2b\u7b49\u306b\u3088\u308b\u8a3a\u7642\u7b49\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u96fb\u8eca\u8cc3\u3084\u30bf\u30af\u30b7\u30fc\u4ee3\u306a\u3069\u306e\u901a\u9662\u8cbb\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001<strong>\u81ea\u5bb6\u7528\u8eca\u3067\u901a\u9662\u3059\u308b\u5834\u5408\u306e\u30ac\u30bd\u30ea\u30f3\u4ee3\u3084\u99d0\u8eca\u5834\u306e\u6599\u91d1\u7b49\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(9)\u30e1\u30ac\u30cd\u3084\u88dc\u8074\u5668\u306e\u8cfc\u5165\u8cbb\u7528<\/h3>\r\n<p>\u533b\u5e2b\u7b49\u306b\u3088\u308b\u8a3a\u7642\u3084\u6cbb\u7642\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u7fa9\u624b\u3001\u7fa9\u8db3\u3001\u677e\u8449\u6756\u3001\u88dc\u8074\u5668\u3001\u7fa9\u6b6f\u306a\u3069\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u533b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class=\"indent1\">\u305f\u3060\u3057\u3001<strong>\u5b9f\u5bb6\u3067\u51fa\u7523\u3059\u308b\u305f\u3081\u5b9f\u5bb6\u306b\u5e30\u7701\u3059\u308b\u4ea4\u901a\u8cbb\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3 class=\"indent1\">(11)\u5165\u9662\u7528\u306b\u8cfc\u5165\u3057\u305f\u5bdd\u9593\u7740\u3084\u6d17\u9762\u7528\u5177\u306e\u8cbb\u7528<\/h3>\r\n<p class=\"indent1\">\u5165\u9662\u306b\u969b\u3057\u3001<strong>\u5bdd\u5dfb\u304d\u3084\u6d17\u9762\u5177\u306a\u3069\u8eab\u306e\u56de\u308a\u54c1\u3092\u8cfc\u5165\u3057\u305f\u8cbb\u7528\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(12)\u5165\u9662\u6642\u306b\u3068\u3063\u305f\u51fa\u524d\u8cbb\u7528<\/h3>\r\n<p>\u75c5\u9662\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u5165\u9662\u4e2d\u306e\u98df\u4e8b\u4ee3\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3057\u304b\u3057\u3001<strong>\u4ed6\u304b\u3089\u51fa\u524d\u3092\u53d6\u3063\u305f\u308a\u5916\u98df\u3057\u305f\u308a\u3057\u305f\u3082\u306e\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(13)\u81ea\u5206\u306e\u90fd\u5408\u306b\u3088\u308b\u5dee\u984d\u30d9\u30c3\u30c9\u4ee3<\/h3>\r\n<p>\u76f8\u90e8\u5c4b\u304c\u6e80\u5ba4\u306a\u3069\u306b\u3088\u308b\u300c\u75c5\u9662\u306e\u90fd\u5408\u300d\u3084\u6cbb\u7642\u306b\u8981\u3059\u308b\u3068\u306e\u533b\u5e2b\u306e\u5224\u65ad\u3067\u500b\u5ba4\u306b\u5165\u9662\u3057\u305f\u5834\u5408\u306e\u5dee\u984d\u30d9\u30c3\u30c9\u4ee3\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001<strong>\u300c\u672c\u4eba\u3084\u5bb6\u65cf\u306e\u90fd\u5408\u300d\u3060\u3051\u3067\u500b\u5ba4\u306b\u5165\u9662\u3057\u305f\u3068\u304d\u306a\u3069\u306e\u5dee\u984d\u30d9\u30c3\u30c9\u4ee3\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<h3>(14)\u7f8e\u5bb9\u6574\u5f62\u30fb\u5bb9\u8c8c\u3092\u7f8e\u5316\u3059\u308b\u305f\u3081\u306e\u6b6f\u5217\u77ef\u6b63\u8cbb\u7528<\/h3>\r\n<p>\u767a\u80b2\u6bb5\u968e\u306b\u3042\u308b\u5b50\u4f9b\u306e\u6210\u9577\u3092\u963b\u5bb3\u3057\u306a\u3044\u3088\u3046\u306b\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u4e0d\u6b63\u54ac\u5408\u306e\u6b6f\u5217\u77ef\u6b63\u306e\u3088\u3046\u306b\u3001\u6b6f\u5217\u77ef\u6b63\u3092\u53d7\u3051\u308b\u4eba\u306e\u5e74\u9f62\u3084\u77ef\u6b63\u306e\u76ee\u7684\u306a\u3069\u304b\u3089\u307f\u3066\u6b6f\u5217\u77ef\u6b63\u304c\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306e\u8cbb\u7528\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u3057\u304b\u3057\u3001\u540c\u3058<strong>\u6b6f\u5217\u77ef\u6b63\u3067\u3082\u3001\u5bb9\u307c\u3046\u3092\u7f8e\u5316\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u306f\u3001\u7f8e\u5bb9\u6574\u5f62\u8cbb\u7528\u3068\u540c\u69d8\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\r\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1120.htm\" target=\"_blank\" rel=\"noopener\">\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09\uff5c\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/p>\r\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u5f93\u6765\u306e\u9818\u53ce\u8a3c\u3092\u9001\u4ed8\u3059\u308b\u65b9\u5f0f\u304b\u3089\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8\u300d\u3092\u8a18\u8f09\u3057\u3001\u9818\u53ce\u8a3c\u306f\u81ea\u8eab\u3067\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u65b9\u5f0f\u306b\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\r\n<p>\u5f53\u521d\u306e\u7533\u544a\u3088\u308a\u3082\u7a0e\u984d\u304c\u5c11\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u6c42\u3081\u308b\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u3092\u3059\u308b\u3068\u300c\u305d\u308c\u3058\u3083\u533b\u7642\u8cbb\u63a7\u9664\u3082\u898b\u305b\u3066\u300d\u306a\u3069\u3068\u8a00\u308f\u308c\u308b\u3053\u3068\u3082\u3054\u304f\u7a00\u306b\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u9818\u53ce\u8a3c\u306f\u304d\u3061\u3093\u3068\u4fdd\u7ba1\u3057\u3066\u304a\u3044\u3066\u304f\u3060\u3055\u3044\u306d\u3002<\/p>\r\n<p><a 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