{"id":138048,"date":"2017-12-14T10:18:10","date_gmt":"2017-12-14T01:18:10","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=138048"},"modified":"2025-09-29T18:41:08","modified_gmt":"2025-09-29T09:41:08","slug":"tax-article-260","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-260\/","title":{"rendered":"\u793e\u846c\u3092\u3081\u3050\u308b\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u3010\u524d\u7de8\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p>&nbsp;<\/p>\n<h3 style=\"text-align: center;\"><strong>\u793e\u846c\u3092\u3081\u3050\u308b\u7a0e\u52d9\u4e0a\u306e\u7559\u610f\u70b9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u524d\u7de8\u3011<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u592a\u967d\u30b0\u30e9\u30f3\u30c8\u30bd\u30f3\u30c8\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u30de\u30cd\u30b8\u30e3\u30fc<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5ddd\u702c\u3000\u88d5\u592a<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u306e\u5275\u696d\u8005\u3067\u3042\u308a\u3001\u4ee3\u8868\u53d6\u7de0\u5f79\u3092\u9577\u5e74\u52d9\u3081\u3066\u3044\u305f\u65b9\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u4f1a\u793e\u306b\u304a\u3044\u3066\u300c\u793e\u846c\u300d\u3092\u57f7\u308a\u884c\u3046\u3053\u3068\u304c\u3042\u308b\u3002<\/p>\n<p>\u4ee3\u8868\u53d6\u7de0\u5f79\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u3001\u4e8b\u696d\u304c\u5065\u5168\u306b\u7d99\u627f\u3055\u308c\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u793e\u5185\u306e\u65b9\u3060\u3051\u3067\u306a\u304f\u3001\u53d6\u5f15\u5148\u306a\u3069\u306e\u793e\u5916\u306e\u65b9\u306b\u3068\u3063\u3066\u3082\u95a2\u5fc3\u304c\u9ad8\u304f\u3001\u793e\u846c\u3092\u884c\u3046\u614b\u52e2\u304c\u304d\u3061\u3093\u3068\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5927\u304d\u304f\u8a55\u4fa1\u304c\u5206\u304b\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u793e\u846c\u306f\u4f1a\u793e\u306b\u3068\u3063\u3066\u3082\u91cd\u8981\u306a\u3082\u306e\u3067\u3042\u308b\u304c\u3001\u672c\u7a3f\u3067\u306f\u7a0e\u52d9\u4e0a\u3069\u3046\u3044\u3063\u305f\u3068\u3053\u308d\u306b\u7559\u610f\u3059\u3079\u304d\u304b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u3044\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u793e\u846c\u8cbb\u7528\u306e\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u793e\u846c\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u306f\u3001\u6b21\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6cd5\u4eba\u304c\u3001\u305d\u306e\u5f79\u54e1\u53c8\u306f\u4f7f\u7528\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u305f\u3081\u793e\u846c\u3092\u884c\u3044\u3001\u305d\u306e\u8cbb\u7528\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u305d\u306e\u793e\u846c\u3092\u884c\u3046\u3053\u3068\u304c\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u306e\u3046\u3061\u793e\u846c\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u90e8\u5206\u306e\u91d1\u984d\u306f\u3001\u305d\u306e\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3068\u3059\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_07_04.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff17\uff0d19<\/a>\uff09\u3002<\/p>\n<p>\u5f53\u8a72\u901a\u9054\u306e\u9069\u7528\u306b\u5f53\u305f\u3063\u3066\u306f\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u793e\u846c\u3092\u884c\u3046\u3053\u3068\u304c\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u53ca\u3073\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u304c\u793e\u846c\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u793e\u846c\u3092\u884c\u3046\u3053\u3068\u304c\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3067\u3042\u308b\u304b\u3069\u3046\u304b<\/strong><\/p>\n<p>\u300c\u793e\u846c\u3092\u884c\u3046\u3053\u3068\u304c\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u300d\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u5f79\u54e1\u7b49\u306e\u6b7b\u4ea1\u306e\u4e8b\u60c5\u3001\u751f\u524d\u306b\u304a\u3051\u308b\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u8ca2\u732e\u5ea6\u5408\u7b49\u3092\u7dcf\u5408\u52d8\u6848\u3057\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4f1a\u793e\u306e\u5275\u696d\u8005\u793e\u9577\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u8077\u52d9\u4e0a\u306e\u5730\u4f4d\u3001\u4f1a\u793e\u3078\u306e\u8ca2\u732e\u5ea6\u5408\u3092\u8003\u616e\u3059\u308c\u3070\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u4e2d\u5c0f\u4f01\u696d\u3067\u306f\u3001\u89aa\u65cf\u3092\u5f79\u54e1\u3068\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u304c\u3001\u540d\u524d\u3060\u3051\u306e\u5f79\u54e1\u306e\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u3078\u306e\u8ca2\u732e\u5ea6\u5408\u3068\u3044\u3046\u70b9\u3067\u793e\u846c\u3092\u884c\u3046\u5341\u5206\u306a\u7406\u7531\u304c\u306a\u3044\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u7559\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u4e00\u822c\u793e\u54e1\u304c\u696d\u52d9\u5916\u306e\u4e8b\u7531\u3067\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3067\u3042\u308c\u3070\u3001\u8077\u52d9\u4e0a\u306e\u5730\u4f4d\u3084\u4f1a\u793e\u3078\u306e\u8ca2\u732e\u5ea6\u5408\u3068\u3044\u3046\u70b9\u304b\u3089\u3001\u793e\u846c\u307e\u3067\u306f\u884c\u308f\u306a\u3044\u306e\u304c\u4e00\u822c\u7684\u3067\u3042\u308b\u3002\u305f\u3060\u3057\u3001\u5efa\u7bc9\u73fe\u5834\u3067\u306e\u4f5c\u696d\u4e2d\u306e\u4e8b\u6545\u3001\u6d77\u5916\u51fa\u5f35\u306e\u969b\u306e\u98db\u884c\u6a5f\u4e8b\u6545\u306a\u3069\u696d\u52d9\u4e0a\u306e\u6b7b\u4ea1\u306e\u5834\u5408\u306b\u306f\u3001\u8077\u52d9\u4e0a\u306e\u5730\u4f4d\u3084\u4f1a\u793e\u3078\u306e\u8ca2\u732e\u5ea6\u5408\u306b\u95a2\u308f\u3089\u305a\u3001\u793e\u846c\u3092\u884c\u3046\u306e\u306b\u5341\u5206\u306a\u7406\u7531\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u793e\u4f1a\u901a\u5ff5\u4e0a\u76f8\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u4f59\u5730\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u8ca0\u62c5\u3057\u305f\u91d1\u984d\u304c\u793e\u846c\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u3067\u3042\u308b\u304b\u3069\u3046\u304b<\/strong><\/p>\n<p>\u300c\u793e\u846c\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8cbb\u7528\u300d\u3068\u306f\u3001\u901a\u5e38\u306f\u3001\u4f1a\u846c\u306e\u305f\u3081\u306e\u8cbb\u7528\u304c\u8a72\u5f53\u3057\u3001\u5bc6\u846c\u306e\u8cbb\u7528\u3001\u5893\u77f3\u3001\u4ecf\u58c7\u3001\u4f4d\u724c\u7b49\u306e\u8cbb\u7528\u3001\u9662\u53f7\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8cbb\u7528\u306a\u3069\u500b\u4eba\u304c\u8ca0\u62c5\u3059\u3079\u304d\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8cbb\u7528\u306f\u3001\u3053\u308c\u306b\u306f\u8a72\u5f53\u3057\u306a\u3044\u3002<\/p>\n<p>\u793e\u846c\u306e\u305f\u3081\u306b\u901a\u5e38\u8981\u3059\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u308b\u3002<br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#333399;\">\n\t\t<ul>\n<li>\u793e\u846c\u306e\u901a\u77e5\u3084\u5e83\u544a\u306e\u305f\u3081\u306e\u8cbb\u7528<\/li>\n<li>\u846c\u5100\u5834\u3001\u99d0\u8eca\u5834\u306e\u4f7f\u7528\u6599<\/li>\n<li>\u796d\u58c7\u3001\u796d\u5177\u306e\u4f7f\u7528\u6599<\/li>\n<li>\u4f9b\u82b1\u3001\u4f9b\u7269\u3001\u82b1\u8f2a\u306e\u8cbb\u7528<\/li>\n<li>\u5c4b\u5916\u8a2d\u5099\uff08\u53d7\u4ed8\u7528\u30c6\u30f3\u30c8\u3001\u7167\u660e\u5668\u5177\u306a\u3069\uff09\u306e\u4f7f\u7528\u6599<\/li>\n<li>\u8aad\u7d4c\u6599<\/li>\n<li>\u914d\u8eca\u8cbb\u7528\uff08\u907a\u9aa8\u3001\u907a\u65cf\u3001\u5fa1\u6765\u8cd3\u306e\u9001\u8fce\uff09<\/li>\n<li>\u8b66\u5099\u95a2\u4fc2\u306e\u8cbb\u7528\uff08\u4ea4\u901a\u6574\u7406\u3001\u5f0f\u5834\u5185\u306e\u8b66\u5099\uff09<\/li>\n<li>\u4f1a\u846c\u8005\u3078\u306e\u793c\u72b6\u3001\u4f1a\u846c\u793c\u54c1\u306e\u8cbb\u7528<\/li>\n<li>\u4f1a\u5834\u3067\u306e\u98f2\u98df\u8cbb<\/li>\n<\/ul>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u5408\u540c\u846c<\/strong><\/h4>\n<p>\u500b\u4eba\u3068\u4f1a\u793e\u304c\u5408\u540c\u3067\u884c\u3046\u3082\u306e\u3084\u3001\u95a2\u9023\u4f1a\u793e\u304c\u5171\u540c\u3067\u793e\u846c\u3092\u884c\u3046\u3088\u3046\u306a\u300c\u5408\u540c\u846c\u300d\u3068\u3044\u3046\u846c\u5100\u306e\u5f62\u5f0f\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u3001\u7a0e\u52d9\u4e0a\u7559\u610f\u3059\u3079\u304d\u70b9\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8cbb\u7528\u306e\u5206\u62c5<\/span>\u3067\u3042\u308b\u3002<\/p>\n<p>\u500b\u4eba\u3068\u4f1a\u793e\u304c\u5408\u540c\u3067\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u89aa\u65cf\u306a\u3069\u306b\u4fc2\u308b\u5206\u3092\u533a\u5206\u3057\u3066\u8a08\u7b97\u6839\u62e0\u3092\u4f5c\u6210\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3068\u601d\u308f\u308c\u308b\u3002\u95a2\u9023\u4f1a\u793e\u304c\u5171\u540c\u3067\u793e\u846c\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u5358\u306b\u95a2\u9023\u4f1a\u793e\u3067\u3042\u308b\u3068\u3044\u3046\u7406\u7531\u3060\u3051\u3067\u8cbb\u7528\u306e\u5206\u62c5\u304c\u306a\u3055\u308c\u308b\u3068\u304d\u306f\u3001\u672c\u6765\u8ca0\u62c5\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4f1a\u793e\u306b\u5bfe\u3059\u308b\u5bc4\u4ed8\u91d1\u3068\u307f\u306a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u5404\u95a2\u9023\u4f1a\u793e\u306b\u3068\u3063\u3066\u793e\u846c\u3092\u884c\u3046\u3060\u3051\u306e\u5341\u5206\u306a\u7406\u7531\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<h4 style=\"margin-left: 15px; 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