{"id":183886,"date":"2019-08-22T10:15:06","date_gmt":"2019-08-22T01:15:06","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=183886"},"modified":"2019-08-21T17:46:32","modified_gmt":"2019-08-21T08:46:32","slug":"tax-article-334","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-334\/","title":{"rendered":"\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c32\u56de\u3011\u300c\u56fd\u969b\u96e2\u5a5a\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h3 style=\"text-align: center;\"><strong><span style=\"color: #333399;\">\u56fd\u5916\u8ca1\u7523<\/span>\u30fb<span style=\"color: #cd5c5c;\">\u975e\u5c45\u4f4f\u8005<\/span><span style=\"font-size: 18px;\">\u3092\u3081\u3050\u308b<\/span>\u7a0e\u52d9<span style=\"color: #cd5c5c;\">\uff31<\/span>\uff06<span style=\"color: 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text-indent: -65px; margin-bottom: 3px; padding-left: 0px;\">\uff08\u6ce8\uff09\uff12\u3000\u914d\u5076\u8005\u63a7\u9664\u306f\u540c\u3058\u914d\u5076\u8005\u304b\u3089\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u4e00\u751f\u306b\u4e00\u5ea6\u3057\u304b\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-top: -20px; padding-left: 15px; margin-bottom: 20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u30fb\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.4452\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm\" 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href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/06.htm#a-9_8\" target=\"_blank\">\u76f8\u57fa\u901a\uff19\uff0d\uff18<\/a>\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u25b7\u5c45\u4f4f\u7528\u8ca1\u7523\u306e3,000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3084\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u81ea\u5b85\u3092\u8b72\u6e21\u3057\u305f\u5074\u306e\u8ab2\u7a0e\u95a2\u4fc2\u306f\u3069\u3046\u306a\u308b\u306e\u304b\u3002\u3053\u308c\u306f\u8ca1\u7523\u306e\u8d08\u4e0e\u3067\u306f\u306a\u304f\u3001\u8ca1\u7523\u306e\u8b72\u6e21\u306b\u3088\u308a\u8ca1\u7523\u5206\u4e0e\u7fa9\u52d9\u304c\u6d88\u6ec5\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u5bfe\u4fa1\u6027\u304c\u3042\u308a\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/07.htm\" target=\"_blank\">\u6240\u57fa\u901a33\uff0d\uff11\u306e\uff14<\/a>\uff09\u3002\u305d\u3046\u306a\u308b\u3068\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u8b72\u6e21\u6240\u5f97\u3068\u3057\u30663,000\u4e07\u5186\u63a7\u9664\u3084\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3067\u304d\u308b\u304b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u9069\u7528\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u8b72\u6e21\u5951\u7d04\u306e\u5f53\u4e8b\u8005\u304c\u592b\u5a66\u306a\u3069\u7279\u5225\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068\u304c\u8981\u4ef6\u306e\uff11\u3064\u3068\u3057\u3066\u3042\u308a\u3001\u96e2\u5a5a\u3057\u3066\u3044\u308c\u3070\u7279\u5225\u306a\u95a2\u4fc2\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u305f\u3068\u3048\u5c45\u4f4f\u7528\u8ca1\u7523\u304c\u5916\u56fd\u4e0d\u52d5\u7523\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7279\u4f8b\u306e\u9069\u7528\u306f\u8a8d\u3081\u3089\u308c\u308b\uff08\u63aa\u6cd535\uff09\u3002\u3057\u304b\u3057\u3001\u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\uff0810\u5e74\u8d85\u4fdd\u6709\u3057\u3066\u3044\u308b\u4e00\u5b9a\u306e\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u7387\uff1a\u8ab2\u7a0e\u9577\u671f\u8b72\u6e21\u6240\u5f976,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306f10\uff05\u30016,000\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f15\uff05\uff09\u306f\u3001\u56fd\u5185\u5c45\u4f4f\u7528\u8ca1\u7523\u306b\u9650\u5b9a\u3055\u308c\u308b\u3053\u3068\u304b\u3089\u3001\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\uff08\u63aa\u6cd531\u306e\uff13\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<div 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line-height:24px;\">\n\t\t<p>\u300c\u56fd\u5916\u8ca1\u7523\u30fb\u975e\u5c45\u4f4f\u8005\u3092\u3081\u3050\u308b\u7a0e\u52d9\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff14\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/p><\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set 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class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    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