{"id":156197,"date":"2018-07-24T10:18:35","date_gmt":"2018-07-24T01:18:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=156197"},"modified":"2018-07-24T10:20:26","modified_gmt":"2018-07-24T01:20:26","slug":"income-report-81","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/income-report-81\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u5e83\u5cf6\u5c40\u3001\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306e\u88ab\u707d\u8005\u306b\u5411\u3051\u7a0e\u52d9\u4e0a\u306e\u63aa\u7f6e\uff08\u624b\u7d9a\uff09\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u3092\u516c\u8868\uff5e\u56fd\u7a0e\u5e81\u544a\u793a\u306b\u3088\u308b\u7533\u544a\u671f\u9650\u7b49\u306e\u5ef6\u9577\u3082\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4f1a\u54e1\u4ee5\u5916\u306e\u65b9\u3082\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h5 style=\"text-align: left;\">\u00a0<strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u5e83\u5cf6\u5c40\u3001\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306e\u88ab\u707d\u8005\u306b\u5411\u3051<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u7a0e\u52d9\u4e0a\u306e\u63aa\u7f6e\uff08\u624b\u7d9a\uff09\u306b\u95a2\u3059\u308b\uff26\uff21\uff31\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u56fd\u7a0e\u5e81\u544a\u793a\u306b\u3088\u308b\u7533\u544a\u671f\u9650\u7b49\u306e\u5ef6\u9577\u3082\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u7be0\u85e4\u3000\u6566\u5b50<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u3053\u306e\u305f\u3073\u306e\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306f\u3001\u4e2d\u56fd\u30fb\u56db\u56fd\u5730\u65b9\u3092\u4e2d\u5fc3\u306b\u5927\u304d\u306a\u88ab\u5bb3\u3092\u3082\u305f\u3089\u3057\u305f\u3002\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u7686\u69d8\u306b\u3001\u5fc3\u304b\u3089\u304a\u898b\u821e\u3044\u7533\u3057\u4e0a\u3052\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u8c6a\u96e8\u3067\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u65b9\u3005\u306b\u5411\u3051\u3066\u3001\u5e83\u5cf6\u56fd\u7a0e\u5c40\u3088\u308a\u300c<a title=\"\u5e83\u5cf6\u56fd\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/topics\/saigai\/08180707_02.pdf\" target=\"_blank\">\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u65b9\u306e\u7a0e\u52d9\u4e0a\u306e\u63aa\u7f6e\uff08\u624b\u7d9a\uff09\uff26\uff21\uff31<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\uff26\uff21\uff31\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306f\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0709.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u304a\u77e5\u3089\u305b\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u3053\u308c\u3089\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3092\u884c\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u707d\u5bb3\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u4f1a\u8a08\u4e0a\u53ca\u3073\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u8a8c\u306e\u904e\u53bb\u306e\u9023\u8f09\u8a18\u4e8b\u300c<a title=\"\u672c\u8a8c\u63b2\u8f09\u300e\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u5b9f\u52d9\u652f\u63f4\u306e\u30dd\u30a4\u30f3\u30c8\u300f\u3092\u7121\u6599\u516c\u958b\u3057\u307e\u3059\u3002\" href=\"https:\/\/profession-net.com\/professionjournal\/information-338\/\" target=\"_blank\">\u88ab\u707d\u3057\u305f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u4f01\u696d\u3078\u306e\u30a2\u30c9\u30d0\u30a4\u30b9<\/a>\u300d\u3082\u3054\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff11\u3011\u3000\u707d\u5bb3\u306b\u3042\u3063\u305f\u5834\u5408\u306e\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044<span style=\"font-size: 12px;\">\uff08\uff26\uff21\uff31\u3000\uff31\uff11\uff09<\/span><\/strong><\/h4>\n<p>\u707d\u5bb3\u306b\u3042\u3063\u305f\u500b\u4eba\u306b\u5bfe\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u306f\u3001\u6b21\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\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:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\uff08\u5730\u57df\u6307\u5b9a\u3001\u500b\u5225\u6307\u5b9a\u306b\u3088\u308b\u5ef6\u9577\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u6240\u5f97\u7a0e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u8efd\u6e1b\uff08\u96d1\u640d\u63a7\u9664\u53c8\u306f\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u514d\u9664\u53c8\u306f\u8efd\u6e1b\uff08\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u304c\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2463<\/span>\u3000\u7d0d\u7a0e\u306e\u7336\u4e88\uff08\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u3001\u7d0d\u7a0e\u7336\u4e88\uff09<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff12\u3011\u3000\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577<span style=\"font-size: 12px;\">\uff08\uff26\uff21\uff31 \uff31\uff13\uff5e\uff3110\u3001\u304a\u77e5\u3089\u305b\uff09<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5236\u5ea6\u306e\u6982\u8981<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\">\u707d\u5bb3\u7b49\u306e\u7406\u7531\u306b\u3088\u308a\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u3092\u671f\u9650\u307e\u3067\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u306f\u3001\u305d\u306e\u7406\u7531\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u306b\u9650\u308a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u306e\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u5247\u6cd511\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u3053\u306e\u5236\u5ea6\u306b\u3088\u308a\u5ef6\u9577\u3055\u308c\u308b\u306e\u306f\u3001\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\u306b\u57fa\u3065\u304f\u7533\u544a\u3001\u7533\u8acb\u3001\u8acb\u6c42\u3001\u5c4a\u51fa\u305d\u306e\u4ed6\u306e\u66f8\u985e\u306e\u63d0\u51fa\u3001\u7d0d\u4ed8\u53c8\u306f\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u671f\u9650\u3067\u3042\u308b\uff08\u901a\u5247\u6cd5\uff13\u2460\uff09\u3002<\/span><\/p>\n<p>\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\u306b\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u304c\u5730\u57df\u3092\u6307\u5b9a\u3057\u4e00\u62ec\u3057\u3066\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u5236\u5ea6\uff08<span style=\"border-bottom: solid 1px #CD5C5C;\">\u5730\u57df\u6307\u5b9a<\/span>\uff09\u3068\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u7b49\u304c\u7d0d\u7a0e\u8005\u306e\u7533\u8acb\u306b\u57fa\u3065\u3044\u3066\u500b\u5225\u306b\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u5236\u5ea6\uff08<span style=\"border-bottom: solid 1px #4682B4;\">\u500b\u5225\u6307\u5b9a<\/span>\uff09\u304c\u3042\u308b\uff08\u901a\u5247\u4ee4\uff13\u2460\u2462\uff09\u3002<\/p>\n<p>\u5730\u57df\u6307\u5b9a\u53c8\u306f\u500b\u5225\u6307\u5b9a\u3044\u305a\u308c\u304b\u306e\u5236\u5ea6\u306b\u3088\u308a\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5ef6\u9577\u3055\u308c\u305f\u671f\u9593\u306b\u3064\u3044\u3066\u3001\u5ef6\u6ede\u7a0e\u3084\u5229\u5b50\u7a0e\u306f\u8ab2\u3055\u308c\u306a\u3044\uff08\u901a\u5247\u6cd563\u2461\u300164\u2462\uff09\u3002\u307e\u305f\u3001\u5ef6\u9577\u3055\u308c\u305f\u671f\u9650\u5185\u306b\u7533\u544a\u3059\u308c\u3070\u3001\u52a0\u7b97\u7a0e\u3082\u8ab2\u3055\u308c\u306a\u3044\uff08\u901a\u5247\u6cd566\u2460\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u5730\u57df\u6307\u5b9a<\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u8c6a\u96e8\u707d\u5bb3\u3067\u306f\u3001\u5ca1\u5c71\u770c\u3001\u5e83\u5cf6\u770c\u3001\u611b\u5a9b\u770c\u306e\u4e0b\u8a18\u5730\u57df\u306b\u7d0d\u7a0e\u5730\u3092\u6709\u3059\u308b\u7d0d\u7a0e\u8005\u306b\u3064\u3044\u3066\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u5e73\u621030\u5e74\uff17\u6708\uff15\u65e5\u4ee5\u964d\u306b\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b<\/span>\uff08\u56fd\u7a0e\u5e81\u544a\u793a\u7b2c18\u53f7\uff09\u3002<\/p>\n<p>\u306a\u304a\u3001\u671f\u9650\u304c\u3044\u3064\u307e\u3067\u5ef6\u9577\u3055\u308c\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\u73fe\u5728\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u5f8c\u65e5\u3001\u5225\u9014\u56fd\u7a0e\u5e81\u544a\u793a\u3067\u671f\u65e5\u304c\u5b9a\u3081\u3089\u308c\u308b\u3002<\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-1.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156200\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-1.png\" alt=\"\u90fd\u9053\u5e9c\u770c\u540d\t\u6307\u5b9a\u5730\u57df \u5ca1\u5c71\u770c\t\u5ca1\u5c71\u5e02(\u5317\u533a\u30fb\u6771\u533a)\u3001\u5009\u6577\u5e02\u771f\u5099\u753a\u3001\u7b20\u5ca1\u5e02\u3001\u4e95\u539f\u5e02\u3001\u7dcf\u793e\u5e02\u3001\u9ad8\u6881\u5e02\u3001\u5c0f\u7530\u90e1\u77e2\u639b\u753a \u5e83\u5cf6\u770c\t\u5e83\u5cf6\u5e02\u5b89\u82b8\u533a\u3001\u5449\u5e02\u3001\u7af9\u539f\u5e02\u3001\u4e09\u539f\u5e02\u3001\u5c3e\u9053\u5e02\u3001\u6771\u5e83\u5cf6\u5e02\u3001\u6c5f\u7530\u5cf6\u5e02\u3001\u5b89\u82b8\u90e1(\u5e9c\u4e2d\u753a\u3001\u6d77\u7530\u753a\u3001\u718a\u91ce\u753a\u3001\u5742\u753a\uff09 \u5c71\u53e3\u770c\t\u5ca9\u56fd\u5e02\u5468\u6771\u753a \u611b\u5a9b\u770c\t\u5b87\u548c\u5cf6\u5e02\u3001\u5927\u6d32\u5e02\u3001\u897f\u4e88\u5e02\" width=\"1018\" height=\"404\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-1.png 1018w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-1-300x119.png 300w\" sizes=\"(max-width: 1018px) 100vw, 1018px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u6ce8\uff09<\/span>\u3000\u5bfe\u8c61\u5730\u57df\u306f\u3001\u4eca\u5f8c\u306e\u72b6\u6cc1\u306b\u3088\u308a\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u500b\u5225\u6307\u5b9a<\/strong><\/h4>\n<p>\u6307\u5b9a\u5730\u57df\u4ee5\u5916\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u8c6a\u96e8\u3067\u88ab\u5bb3\u3092\u53d7\u3051\u3066\u3044\u308c\u3070\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u500b\u5225\u306b\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u304c\u5ef6\u9577\u3055\u308c\u308b\uff08\u901a\u5247\u6cd5\u4ee4\uff13\u2462\uff09\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u707d\u5bb3\u7b49\u306e\u3084\u3093\u3060\u65e5<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u304b\u3089\u76f8\u5f53\u306e\u671f\u9593\u5185\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/pdf\/2834.pdf\" target=\"_blank\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa<\/span>\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<\/p>\n<p>\u5ef6\u9577\u3055\u308c\u308b\u671f\u9593\u306f\u3001\u500b\u3005\u306e\u7d0d\u7a0e\u8005\u306e\u88ab\u707d\u72b6\u6cc1\u3092\u8e0f\u307e\u3048\u3066\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3057\u305f\u65e5\u307e\u3067\uff08\u707d\u5bb3\u7b49\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\uff09\u3067\u3042\u308b\uff08\u901a\u5247\u6cd511\uff09\u3002<\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u300c\u707d\u5bb3\u7b49\u306e\u3084\u3093\u3060\u65e5\u300d\u3068\u306f\u3001\u7279\u5225\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u3092\u9664\u3044\u3066\u3001\u5ba2\u89b3\u7684\u306b\u898b\u3066\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u884c\u70ba\u3092\u3059\u308b\u306e\u306b\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u7a0b\u5ea6\u306b\u5fa9\u3057\u305f\u65e5\u3067\u3042\u308a\u3001\u4f8b\u3068\u3057\u3066\u300c\u4ea4\u901a\u306e\u9014\u7d76\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4ea4\u901a\u6a5f\u95a2\u304c\u904b\u884c\u3092\u59cb\u3081\u305f\u65e5\u300d\u304c\u3042\u3052\u3089\u308c\u3066\u3044\u308b\uff08\uff26\uff21\uff31 \uff31\uff16\uff09\u3002<\/span><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/2834.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u632f\u66ff\u7d0d\u7a0e\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/strong><\/h4>\n<p>\u632f\u66ff\u65e5\u304c\uff17\u6708\u4ee5\u5f8c\u306b\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306e\u632f\u66ff\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u53d6\u308a\u6271\u308f\u308c\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/pdf\/0018007-088_01.pdf\" target=\"_blank\">\u300c\u5e73\u621030\u5e74\u5206\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u7b2c\uff11\u671f\u5206\u300d\u3001\u300c\u5e73\u621030\u5e74\u5206\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u5206\u30fb\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u9069\u7528\u5206\u300d\u306e\u632f\u66ff\u7d0d\u7a0e\u3092\u3054\u5229\u7528\u306e\u7686\u69d8\u3078<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u6307\u5b9a\u5730\u57df\u5185\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u7d0d\u7a0e\u8005\uff08\u81ea\u52d5\u7684\u306b\u5ef6\u9577\uff09<\/strong><\/p>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-2.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156201\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-2.png\" alt=\"\u632f\u66ff\u65e5\t\u5ef6\u9577\u306e\u63aa\u7f6e \u5e73\u621030\u5e74\u5206\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u7b2c1\u671f\u5206\t7\u670831\u65e5(\u706b)\t\u5225\u9014\u56fd\u7a0e\u5e81\u544a\u793a\u3067\u5b9a\u3081\u308b\u671f\u65e5\u307e\u3067\u5ef6\u9577 \u5e73\u621030\u5e74\u5206\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u5206\u30fb\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u9069\u7528\u5206\t7\u670826\u65e5(\u6728)\u4ee5\u5f8c\u306e\u8a2d\u5b9a\u65e5\t\u5225\u9014\u56fd\u7a0e\u5e81\u544a\u793a\u3067\u5b9a\u3081\u308b\u671f\u65e5\u4ee5\u964d\u306b\u8a2d\u5b9a\u3055\u308c\u308b\u65e5\u307e\u3067\u5ef6\u9577\" width=\"1291\" height=\"349\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-2.png 1291w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-2-300x81.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-2-1024x276.png 1024w\" sizes=\"(max-width: 1291px) 100vw, 1291px\" \/><\/a><\/p>\n<p>\u3044\u305a\u308c\u306b\u3064\u3044\u3066\u3082\u3001\u5ef6\u9577\u5f8c\u306e\u632f\u66ff\u65e5\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\u73fe\u5728\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u6307\u5b9a\u5730\u57df\u4ee5\u5916\u306e\u5730\u57df\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u7d0d\u7a0e\u8005\uff08\u7533\u8acb\u306b\u3088\u308a\u5ef6\u9577\uff09<\/strong><\/p>\n<p>\u6307\u5b9a\u5730\u57df\u4ee5\u5916\u306e\u5730\u57df\u306b\u7d0d\u7a0e\u5730\u304c\u3042\u308b\u7d0d\u7a0e\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4eca\u56de\u306e\u8c6a\u96e8\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\u3084\u7d0d\u7a0e\u7336\u4e88\u306e\u7533\u8acb\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u632f\u66ff\u7d0d\u7a0e\u3092\u4e2d\u6b62\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e0b\u8a18\u671f\u9650\u307e\u3067\u306b\u7533\u8acb\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u3082\u60f3\u5b9a\u3055\u308c\u308b\u304c\u3001\u632f\u66ff\u5f8c\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\u3084\u7d0d\u7a0e\u7336\u4e88\u306e\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u7d0d\u7a0e\u984d\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-3.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-156202\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-3.png\" alt=\"\t\u632f\u66ff\u65e5\t\u632f\u66ff\u3092\u4e2d\u6b62\u3059\u308b\u5834\u5408\u306e\u7533\u8acb\u671f\u9650 \u5e73\u621030\u5e74\u5206\u7533\u544a\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u7b2c1\u671f\u5206\t7\u670831\u65e5(\u706b)\t7\u670827\u65e5(\u91d1) \u5e73\u621030\u5e74\u5206\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7533\u544a\u5206\u30fb\u8ab2\u7a0e\u671f\u9593\u306e\u7279\u4f8b\u9069\u7528\u5206(\u5e7411\u56de\u306e4\u56de\u76ee)(\u203b\uff13)\t7\u670826\u65e5(\u6728)\t7\u670824\u65e5(\u706b)\" width=\"526\" height=\"200\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-3.png 1052w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-3-300x114.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-3-1024x390.png 1024w\" sizes=\"(max-width: 526px) 100vw, 526px\" \/><\/a><\/p>\n<p style=\"margin-left: 30px; text-indent: -30px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3000\uff17\u670826\u65e5\uff08\u6728\uff09\u3088\u308a\u5f8c\u306e\u632f\u66ff\u7d0d\u7a0e\u5206\u3092\u4e2d\u6b62\u3059\u308b\u5834\u5408\u306e\u7533\u8acb\u671f\u9650\u306f\u3001\u672c\u7a3f\u516c\u958b\u65e5\u3067\u306f\u660e\u3089\u304b\u306b\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff13\u3011\u3000\u6240\u5f97\u7a0e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306e\u8efd\u6e1b<span style=\"font-size: 12px;\">\uff08\uff26\uff21\uff31 \uff3111\u30fb\uff3118\u3001\u304a\u77e5\u3089\u305b\uff09<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u53c8\u306f\u9084\u4ed8<\/strong><\/h4>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2460\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u306b\u3088\u308b\u5fb4\u53ce\u7336\u4e88\u53c8\u306f\u9084\u4ed8<\/strong><\/p>\n<p>\u7d66\u4e0e\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3001\u5831\u916c\u53c8\u306f\u6599\u91d1\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4eba\u304c\u3001\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u53c8\u306f\u5bb6\u8ca1\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u4fa1\u984d\uff08\u6642\u4fa1\uff09\u306e<span style=\"border-bottom: solid 1px #B22222;\">\uff12\u5206\u306e\uff11\u4ee5\u4e0a\u306e\u640d\u5bb3<\/span>\uff08\u4fdd\u967a\u91d1\u7b49\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u306f\u9664\u304f\uff09\u3092\u53d7\u3051\u3001\u304b\u3064\u3001\u5e73\u621030\u5e74\u5206\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b<\/span>\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u898b\u7a4d\u984d\u306b\u5fdc\u3058\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u3084\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd5\uff13\uff09\u3002<\/p>\n<p>\u5fb4\u53ce\u7336\u4e88\u53c8\u306f\u9084\u4ed8\u3055\u308c\u308b\u91d1\u984d\u306f\u3001\u4e0b\u8868\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/topics\/saigai\/08180707_02.pdf#page=5\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156203\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-4.png\" alt=\"\" width=\"1362\" height=\"1772\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-4.png 1362w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-4-230x300.png 230w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-4-787x1024.png 787w\" sizes=\"(max-width: 1362px) 100vw, 1362px\" \/><\/a><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/topics\/saigai\/08180707_02.pdf#page=5\" target=\"_blank\">\u56fd\u7a0e\u5e81\uff26\uff21\uff31 \uff3111<\/a>\u3088\u308a<\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u2461\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408<\/strong><\/p>\n<p>\u4f4f\u5b85\u53c8\u306f\u5bb6\u8ca1\u306b\u3064\u3044\u3066\u306e<span style=\"border-bottom: solid 1px #B22222;\">\u640d\u5bb3\u5272\u5408\u304c\uff12\u5206\u306e\uff11\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u3084\u3001\u5e73\u621030\u5e74\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/span>\u306b\u306f\u3001\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u524d\u63d0\u306b\u3001\u96d1\u640d\u5931\u306e\u91d1\u984d\u306e\u898b\u7a4d\u984d\u53c8\u306f\u7e70\u8d8a\u96d1\u640d\u5931\u306e\u91d1\u984d\u3092\u57fa\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u9650\u5ea6\u3068\u3057\u3066\u3001\u5e73\u621030\u5e74\u53c8\u306f\u5e73\u621031\u5e74\u4ee5\u964d\u6700\u9577\uff13\u5e74\u9593\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u707d\u5bb3\u6e1b\u514d\u6cd5\uff13\u2464\uff09\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/36.pdf\" target=\"_blank\">\u7e70\u8d8a\u96d1\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u627f\u8a8d\u7533\u8acb\u66f8<\/a>\u300d\u306b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/36_2.pdf\" target=\"_blank\">\u5fb4\u53ce\u7336\u4e88\u3092\u53d7\u3051\u308b\u9650\u5ea6\u984d\u53c8\u306f\u7336\u4e88\u671f\u9593\u306e\u8a08\u7b97\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200032.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7e70\u8d8a\u96d1\u640d\u5931\u304c\u3042\u308b\u5834\u5408\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u5fb4\u53ce\u7336\u4e88\u627f\u8a8d\u7533\u8acb\u624b\u7d9a<\/a>\u300d<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u707d\u5bb3\u306b\u3088\u308a\u4f4f\u5b85\u3084\u5bb6\u8ca1\u7b49\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u306f\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u78ba\u5b9a\u7533\u544a\u3067<\/span>\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u6240\u6cd572\u2460\uff09\u3002\u305f\u3060\u3057\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u707d\u5bb3\u6e1b\u514d\u6cd5\u306b\u3088\u308b\u7a0e\u984d\u306e\u8efd\u6e1b\u514d\u9664\u3068\u306e\u9078\u629e\u9069\u7528<\/span>\u3068\u306a\u308b\u3002<\/p>\n<p style=\"text-align: center;\"><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-5.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter  wp-image-156205\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-5.png\" alt=\"\u6551\u6e08\u63aa\u7f6e \u6839\u62e0\u6cd5 \u96d1\u640d\u63a7\u9664 \u6240\u5f97\u7a0e\u6cd5 \u6240\u5f97\u7a0e\u306e\u8efd\u6e1b\u53c8\u306f\u514d\u9664 \u707d\u5bb3\u6e1b\u514d\u6cd5\" width=\"345\" height=\"110\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-5.png 575w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-5-300x96.png 300w\" sizes=\"(max-width: 345px) 100vw, 345px\" \/><\/a><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff14\u3011\u3000\u7d0d\u7a0e\u306e\u7336\u4e88<span style=\"font-size: 12px;\">\uff08\uff26\uff21\uff31 \uff31\uff11\u30fb\uff31\uff12\u3001\u304a\u77e5\u3089\u305b\uff09<\/span><\/strong><\/h4>\n<p>\u707d\u5bb3\u306b\u3088\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u8ca1\u7523\u306b\u76f8\u5f53\u306a\u640d\u5931\u3092\u53d7\u3051\u305f<\/span>\u7d0d\u7a0e\u8005\u3084\u56fd\u7a0e\u3092\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u7d0d\u7a0e\u8005\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u7533\u8acb\u3057\u3001\u305d\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\uff11\u5e74\u4ee5\u5185\u306e\u671f\u9593\u306b\u9650\u308a\u3001<span style=\"border-bottom: solid 1px #B22222;\">\u56fd\u7a0e\u306e\u5168\u90e8\u53c8\u306f\u4e00\u90e8\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u306e\u7336\u4e88<\/span>\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u5247\u6cd546\uff09\u3002<\/p>\n<p>\u300c\u76f8\u5f53\u306a\u640d\u5931\u300d\u3068\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5168\u7a4d\u6975\u8ca1\u7523\u306e\u4fa1\u984d\u306e\u304a\u304a\u3080\u306d20\uff05\u4ee5\u4e0a\u306e\u5834\u5408\u3092\u3044\u3044\u3001\u640d\u5931\u3092\u53d7\u3051\u305f\u8ca1\u7523\u304c\u751f\u6d3b\u306e\u7dad\u6301\u53c8\u306f\u4e8b\u696d\u306e\u7d99\u7d9a\u306b\u6b20\u304f\u3053\u3068\u306e\u3067\u304d\u306a\u3044\u91cd\u8981\u306a\u8ca1\u7523\uff08\u4f4f\u5b85\u3001\u5bb6\u5ead\u7528\u52d5\u7523\u3001\u8fb2\u5730\u7b49\uff09\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u91cd\u8981\u306a\u8ca1\u7523\u306e\u533a\u5206\u3054\u3068\u306b\u640d\u5931\u306e\u5272\u5408\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/tsusoku\/04\/01\/46.htm#a-02\" target=\"_blank\">\u901a\u5247\u57fa\u901a46\u6761\u95a2\u4fc2\u2460\uff12<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff15\u3011\u3000\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3064\u3044\u3066<span style=\"font-size: 12px;\">\uff08\uff26\uff21\uff31 \uff3118\uff09<\/span><\/strong><\/h4>\n<p>\u4eca\u56de\u306e\u8c6a\u96e8\u707d\u5bb3\u306b\u3088\u308a\u3001\u5e73\u621030\u5e74\u5206\u306e\u6240\u5f97\u304c\u5927\u5e45\u306b\u6e1b\u5c11\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\uff12\u3064\u306e\u3044\u305a\u308c\u304b\u306e\u624b\u7d9a\u306b\u3088\u308a\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u8efd\u6e1b\u514d\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u672c\u624b\u7d9a\u306b\u304a\u3044\u3066\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u63d0\u51fa\u3059\u308b\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h30gengaku.pdf\" target=\"_blank\">\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u514d\u7533\u8acb\u66f8<\/a>\u300d\u3082\u671f\u9650\u5ef6\u9577\uff08<strong>\u3010\uff12\u3011<\/strong>\u53c2\u7167\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u624b\u7d9a<\/a>\u300d<\/div><\/div>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u707d\u5bb3\u6e1b\u514d\u6cd5\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u6e1b\u984d\u7533\u8acb<span style=\"font-size: 12px;\">\uff08\u707d\u514d\u6cd5\uff13\u2460\uff09<\/span><\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-6.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156204\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-6.png\" alt=\"\u5bfe\u8c61\u8005\uff1a\u2460\u3068\u2461\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u7d0d\u7a0e\u8005 \u2460\u640d\u5bb3\u984d(\u4fdd\u967a\u7b49\u3067\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u3092\u9664\u304f)\u304c\u4f4f\u5b85\u53c8\u306f\u5bb6\u8ca1\u306e\u4fa1\u984d\uff08\u6642\u4fa1\uff09\u306e2\u5206\u306e1\u4ee5\u4e0a \u2461\u5e73\u621030\u5e74\u5206\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b \u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408 \u5e73\u621030\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u898b\u7a4d\u984d\u304c\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408 \u624b\u7d9a \u707d\u5bb3\u306b\u3042\u3063\u305f\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u3001\u7b2c1\u671f\u5206\u53c8\u306f\u7b2c2\u671f\u5206\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u3092\u7533\u8acb\u3059\u308b\u3002\" width=\"1206\" height=\"405\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-6.png 1206w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-6-300x100.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-6-1024x343.png 1024w\" sizes=\"(max-width: 1206px) 100vw, 1206px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u6240\u5f97\u7a0e\u6cd5\u306b\u57fa\u3065\u304f\u6e1b\u984d\u7533\u8acb<span style=\"font-size: 12px;\">\uff08\u6240\u6cd5111\uff09<\/span><\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-7.png\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-156199\" title=\"\" src=\"https:\/\/profession-net.com\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-7.png\" alt=\"\u5bfe\u8c61\u8005 7\u67081\u65e5\u4ee5\u5f8c10\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u707d\u5bb3\u306b\u3088\u308b\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u7d0d\u7a0e\u8005\u306e\u3046\u3061\u3001\u4e0a\u8a18(\uff11)\u306e\u9069\u7528\u3092\u53d7\u3051\u306a\u3044\u8005 \u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u5834\u5408 10\u670831\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u308a\u5e73\u621030\u5e74\u5206\u306e\u7533\u544a\u7d0d\u7a0e\u984d\u3092\u898b\u7a4d\u3082\u308a\u3001\u305d\u306e\u898b\u7a4d\u984d\u304c\u4e88\u5b9a\u7d0d\u7a0e\u57fa\u6e96\u984d\u306b\u6e80\u305f\u306a\u3044\u5834\u5408 \u624b\u7d9a 11\u670815\u65e5\u307e\u3067\u306b\u7b2c2\u671f\u5206\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u3092\u7533\u8acb\u3059\u308b\u3002\" width=\"1202\" height=\"295\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-7.png 1202w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-7-300x73.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2018\/07\/sokuho-7gouufaq1-7-1024x251.png 1024w\" sizes=\"(max-width: 1202px) 100vw, 1202px\" \/><\/a><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88<\/strong><\/h4>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u7d0d\u4ed8\u304c\u56f0\u96e3\u3068\u306a\u3063\u305f\u5834\u5408\u306b\u3082\u3001\u300c\u7d0d\u7a0e\u7336\u4e88\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\uff08\u901a\u5247\u6cd546\u2460\u4e09\u300146\u306e\uff12\u3001\u901a\u5247\u4ee413\u2461\u4e00\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\u3010\uff16\u3011\u3000\u304a\u308f\u308a\u306b<\/strong><\/h4>\n<p>\u4e0a\u8a18\u306e\u4ed6\u3001\uff26\uff21\uff31\u306b\u306f\u5e33\u7c3f\u66f8\u985e\u7b49\u304c\u6d41\u5931\u3057\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306e\u53d6\u6271\u3044\u3084\u9084\u4ed8\u91d1\u306e\u53d7\u53d6\u65b9\u6cd5\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3067\u89e3\u8aac\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u95a2\u3059\u308b\u7a0e\u5236\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u306e\u60c5\u5831\u306f\u3001\u4eca\u5f8c\u3082\u9806\u6b21\u516c\u8868\u3001\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u304b\u3089\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/h30\/0709.htm\" target=\"_blank\">\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u5e83\u5cf6\u56fd\u7a0e\u5c40\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/about\/organization\/hiroshima\/topics\/saigai\/08180707_02.pdf\" target=\"_blank\">\u5e73\u6210 30 \u5e74\uff17\u6708\u8c6a\u96e8\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u65b9\u306e\u7a0e\u52d9\u4e0a\u306e\u63aa\u7f6e\uff08\u624b\u7d9a\uff09\uff26\uff21\uff31<\/a>\u300d\uff08\u5e83\u5cf6\u56fd\u7a0e\u5c40\uff09<\/p>\n<\/div><\/div>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p>\u3014\u51e1\u4f8b\u3015<br \/>\n\u30fb\u6240\u6cd5\uff1a\u6240\u5f97\u7a0e\u6cd5<br \/>\n\u30fb\u707d\u514d\u6cd5\uff1a\u707d\u5bb3\u88ab\u5bb3\u8005\u306b\u5bfe\u3059\u308b\u79df\u7a0e\u306e\u6e1b\u514d\u3001\u5fb4\u53ce\u7336\u4e88\u7b49\u306b\u95a2\u3059\u308b\u6cd5\u5f8b<br \/>\n\u30fb\u901a\u5247\u6cd5\uff1a\u56fd\u7a0e\u901a\u5247\u6cd5<br \/>\n\u30fb\u901a\u5247\u4ee4\uff1a\u56fd\u7a0e\u901a\u5247\u6cd5\u65bd\u884c\u4ee4<br \/>\n\u30fb\u901a\u5247\u57fa\u901a\uff1a\u56fd\u7a0e\u901a\u5247\u6cd5\u57fa\u672c\u901a\u9054<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<h5 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u2193\u304a\u52e7\u3081\u9023\u8f09\u8a18\u4e8b\u2193<\/strong><\/span><\/h5>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u4eca\u56de\u306e\u8c6a\u96e8\u3067\u88ab\u5bb3\u3092\u53d7\u3051\u305f\u65b9\u3005\u306b\u5411\u3051\u3066\u3001\u5e83\u5cf6\u56fd\u7a0e\u5c40\u3088\u308a\u300c\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u3088\u308a\u88ab\u5bb3\u3092\u53d7\u3051\u3089\u308c\u305f\u65b9\u306e\u7a0e\u52d9\u4e0a\u306e\u63aa\u7f6e\uff08\u624b\u7d9a\uff09\uff26\uff21\uff31\u300d\uff08\u4ee5\u4e0b\u3001\u300c\uff26\uff21\uff31\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u306f\u300c\u5e73\u621030\u5e74\uff17\u6708\u8c6a\u96e8\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\u300d\uff08\u4ee5\u4e0b\u3001\u300c\u304a\u77e5\u3089\u305b\u300d\u3068\u3044\u3046\uff09\u304c\u516c\u8868\u3055\u308c\u305f\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":[370,189,177,167,179,289],"tags":[465,328,377,477],"backnumber":[1953],"series":[919],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-16 07:25:43","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156197"}],"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=156197"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/156197\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=156197"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=156197"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=156197"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=156197"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=156197"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}