{"id":154498,"date":"2018-07-12T10:18:11","date_gmt":"2018-07-12T01:18:11","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=154498"},"modified":"2025-09-29T18:05:42","modified_gmt":"2025-09-29T09:05:42","slug":"consumption-article-125","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-125\/","title":{"rendered":"\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><strong>\u3014\uff31\uff06\uff21\u30fb\u53d6\u6271\u901a\u9054\u304b\u3089\u307f\u305f\u3015<br \/>\n<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u5b9f\u52d9<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u30a2\u30fc\u30b9\u30bf\u30c3\u30af\u30b9\u7a0e\u7406\u58eb\u6cd5\u4eba<br \/>\n\u7a0e\u7406\u58eb\u3000<strong>\u5cf6\u6dfb\u3000\u6d69<\/strong><\/p>\n<p>&nbsp;<\/p>\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:#FFA500;\">\n\t\t<h4 style=\"text-align: center;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/h4>\n<p>2018\u5e74\uff16\u670813\u65e5\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0018005-136.pdf\" target=\"_blank\" rel=\"noopener\">\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<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u672c\u9023\u8f09\u3067\u306f\u300e\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u300f\u3068\u3044\u3046\uff09\u53ca\u3073\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf\" target=\"_blank\" rel=\"noopener\">\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\u53d6\u6271\u901a\u9054<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u672c\u9023\u8f09\u3067\u306f\u300e\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u300f\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u305d\u308c\u306b\u4f34\u3046\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/index.htm\" target=\"_blank\" rel=\"noopener\">\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\u7533\u8acb\u66f8\u306e\u69d8\u5f0f<\/a>\u300d\u3082\u516c\u8868\u3055\u308c\u305f\uff08\u3053\u308c\u3089\u306e\u516c\u8868\u3068\u540c\u6642\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx\/index.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63<\/a>\u306b\u3064\u3044\u3066\u3082\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff09\u3002<\/p>\n<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621035\u5e7410\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c\u3055\u308c\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u6cd5\u4ee4\u7b49\u306e\u57fa\u672c\u7684\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u300d\u306b\u3088\u308a\u660e\u78ba\u306b\u306a\u3063\u305f\u4e8b\u9805\u3082\u542b\u3081\u305f\u5b9f\u52d9\u7684\u306b\u91cd\u8981\u3068\u306a\u308b\u8ad6\u70b9\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u7fa9\u52d9\u7b49\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u306b\u533a\u5206\u3057\u3066\u89e3\u8aac\u3055\u308c\u3066\u304a\u308a\u3001\u672c\u9023\u8f09\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u60c5\u5831\u306b\u3088\u308a\u660e\u78ba\u5316\u3055\u308c\u305f\u5185\u5bb9\u306e\u3046\u3061\u91cd\u8981\u306a\u9805\u76ee\u306b\u3064\u3044\u3066\u6574\u7406\u30fb\u89e3\u8aac\u3092\u884c\u3046\u3053\u3068\u3068\u3057\u305f\u3044\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u5236\u5ea6\u306b\u95a2\u3059\u308b\u9805\u76ee\u3092\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2460\u3000\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u696d\u8005<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u9650\u3089\u308c\u308b\u306e\u3067\u3042\u308b\u304c\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u5f53\u8a72\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306e\u524d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff11\u6708\u524d\u306e\u65e5\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/span><\/p>\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:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<\/p>\n<\/div><!--more--><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2461\u3000\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=17\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff15\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5fc5\u8981\u304c\u3042\u308b\u304c\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u767b\u9332\u65e5\u304c\u5e73\u621035\u5e7410\u6708\uff11\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u3067\u3042\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u3082\u3001\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u767b\u9332\u3092\u53d7\u3051\u305f\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u304b\u3089\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308b\u3002<\/p>\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:#808080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25cf\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u65e5\u306e\u524d\u65e5\u307e\u3067\uff1a\u514d\u7a0e\u4e8b\u696d\u8005<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u25cf\u767b\u9332\u65e5\u304b\u3089\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\uff1a\u8ab2\u7a0e\u4e8b\u696d\u8005<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2462\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u52b9\u529b<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff14<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u7c3f\u306b\u767b\u8f09\u3055\u308c\u305f\u65e5\uff08\u4ee5\u4e0b\u300c\u767b\u9332\u65e5\u300d\u3068\u3044\u3046\uff09\u304b\u3089\u305d\u306e\u52b9\u529b\u3092\u6709\u3059\u308b\u306e\u3067\u3042\u308b\u304b\u3089\u3001\u767b\u9332\u7b49\u306e\u901a\u77e5\u306b\u3088\u308b\u901a\u77e5\u3092\u53d7\u3051\u305f\u65e5\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u767b\u9332\u65e5\u4ee5\u5f8c\u306b\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3053\u3068\u306a\u308b\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u767b\u9332\u65e5\u304b\u3089\u767b\u9332\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u65e5\u307e\u3067\u306e\u9593\u306b\u884c\u3063\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u3044\u3066\u3001\u65e2\u306b\u8acb\u6c42\u66f8\u7b49\u306e\u66f8\u985e\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u5f53\u8a72\u901a\u77e5\u3092\u53d7\u3051\u305f\u65e5\u4ee5\u5f8c\u306b\u767b\u9332\u756a\u53f7\u7b49\u3092\u76f8\u624b\u65b9\u306b\u66f8\u9762\u7b49\uff08\u65e2\u306b\u4ea4\u4ed8\u3057\u305f\u66f8\u985e\u3068\u306e\u76f8\u4e92\u306e\u95a2\u9023\u304c\u660e\u78ba\u3067\u3042\u308a\u3001\u5f53\u8a72\u66f8\u9762\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u304c\u540c\u9805\u5404\u53f7\u306b\u63b2\u3052\u308b\u4e8b\u9805\u3092\u9069\u6b63\u306b\u8a8d\u8b58\u3067\u304d\u308b\u3082\u306e\u306b\u9650\u308b\uff09\u3067\u901a\u77e5\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u7b49\u3092\u5408\u308f\u305b\u3066\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2463\u3000\u65b0\u8a2d\u6cd5\u4eba\u7b49\u306e\u767b\u9332\u6642\u671f\u306e\u7279\u4f8b<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff12<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u65b0\u8a2d\u6cd5\u4eba\u306e\u5834\u5408\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u3001\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u3001\u305d\u306e\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u65b0\u8a2d\u6cd5\u4eba\u304c\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3057\u305f\u767b\u9332\u7533\u8acb\u66f8\u3092\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u3088\u308a\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u767b\u9332\u7c3f\u3078\u306e\u767b\u8f09\u304c\u884c\u308f\u308c\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306b\u767b\u9332\u3092\u53d7\u3051\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2464\u3000\u767b\u9332\u306e\u53d6\u308a\u3084\u3081<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff11<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/pdf\/03.pdf\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u308b\u65e8\u306e\u5c4a\u51fa\u66f8<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u767b\u9332\u53d6\u6d88\u5c4a\u51fa\u66f8\u300d\u3068\u3044\u3046\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u52b9\u529b\u3092\u5931\u308f\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u767b\u9332\u53d6\u6d88\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306b\u767b\u9332\u306e\u52b9\u529b\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u304c\u3001<span style=\"border-bottom: solid 2px #B22222;\">\u767b\u9332\u53d6\u6d88\u5c4a\u51fa\u66f8\u3092\u3001\u305d\u306e\u63d0\u51fa\u306e\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u304b\u3089\u8d77\u7b97\u3057\u306630\u65e5\u524d\u306e\u65e5\u304b\u3089\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306e\u9593\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u63d0\u51fa\u304c\u3042\u3063\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u3005\u8ab2\u7a0e\u671f\u9593\u306e\u521d\u65e5\u306b\u767b\u9332\u306e\u52b9\u529b\u304c\u5931\u308f\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2465\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u5834\u5408<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=5\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff15<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u57fa\u6e96\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<h4 style=\"margin-left: 15px; text-indent: -15px; margin-bottom: -3px;\"><strong>\u2466\u3000\u767b\u9332\u756a\u53f7\u306e\u69cb\u6210<span style=\"font-size: 12px;\">\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\uff12\uff0d\uff13<\/a>\uff09<\/span><\/strong><\/h4>\n<\/div>\n<p>\u767b\u9332\u756a\u53f7\u306e\u69cb\u6210\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\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:#808080;\">\n\t\t<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30a4\uff09\u3000\u6cd5\u4eba\u756a\u53f7\u3092\u6709\u3059\u308b\u8ab2\u7a0e\u4e8b\u696d\u8005<\/p>\n<p style=\"padding-left: 45px; margin-bottom: 10px;\">\u300c\uff34\u300d\uff08\u30ed\u30fc\u30de\u5b57\uff09\uff0b\u6cd5\u4eba\u756a\u53f7\uff08\u6570\u5b5713\u6841\uff09<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\">\uff08\u30ed\uff09\u3000\uff08\u30a4\uff09\u4ee5\u5916\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\uff08\u500b\u4eba\u4e8b\u696d\u8005\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\uff09<\/p>\n<p style=\"padding-left: 45px; margin-bottom: 10px;\">\u300c\uff34\u300d\uff08\u30ed\u30fc\u30de\u5b57\uff09\uff0b\u6570\u5b5713\u6841<span style=\"font-size: 12px; color: #b22222;\">\uff08\u6ce8\uff09<\/span><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u300013\u6841\u306e\u6570\u5b57\u306b\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u306f\u7528\u3044\u305a\u3001\u6cd5\u4eba\u756a\u53f7\u3068\u3082\u91cd\u8907\u3057\u306a\u3044\u4e8b\u696d\u8005\u3054\u3068\u306e\u756a\u53f7\u3068\u306a\u308b\u3002<\/span><\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<div>\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/div>\n<ul>\n<li id=\"a0018005-136\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0018005-136.pdf\" target=\"_blank\" rel=\"noopener\">\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\uff08\u5e73\u621030\u5e74\uff16\u6708\uff09<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/0018005-135\/0018005-135.pdf\" target=\"_blank\" rel=\"noopener\">\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\u53d6\u6271\u901a\u9054<\/a>\u300d<\/li>\n<li id=\"a0018005-135\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/kansetsu\/1806xx_2\/index.htm\" target=\"_blank\" rel=\"noopener\">\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\u7533\u8acb\u66f8\u7b49\u306e\u69d8\u5f0f<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u3053\u306e\u9023\u8f09\u306e\u516c\u958b\u65e5\u7a0b\u306f\u3001\u4e0b\u8a18\u306e\u9023\u8f09\u76ee\u6b21\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621035\u5e7410\u6708\uff11\u65e5\u3088\u308a\u65bd\u884c\u3055\u308c\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\uff09\u306e\u6cd5\u4ee4\u7b49\u306e\u57fa\u672c\u7684\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u3001\u4eca\u56de\u516c\u8868\u3055\u308c\u305f\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u901a\u9054\u300d\u306b\u3088\u308a\u660e\u78ba\u306b\u306a\u3063\u305f\u4e8b\u9805\u3082\u542b\u3081\u305f\u5b9f\u52d9\u7684\u306b\u91cd\u8981\u3068\u306a\u308b\u8ad6\u70b9\u3092\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[723,335],"backnumber":[1952],"series":[838],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 07:57:25","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154498"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=154498"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/154498\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=154498"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=154498"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=154498"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=154498"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=154498"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}