{"id":225525,"date":"2021-04-15T10:19:32","date_gmt":"2021-04-15T01:19:32","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=225525"},"modified":"2025-09-29T16:45:05","modified_gmt":"2025-09-29T07:45:05","slug":"property-article-100","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/property-article-100\/","title":{"rendered":"\u8239\u8236\u306e\u8a55\u4fa1\u3092\u5de1\u308b\u8d08\u4e0e\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u8a34\u8a1f\u306b\u304a\u3044\u3066\u5168\u90e8\u53d6\u6d88\u304c\u8a8d\u3081\u3089\u308c\u305f\u4e8b\u4f8b\uff0d\u6771\u4eac\u5730\u88c1\u4ee4\u548c\uff12\u5e7410\u6708\uff11\u65e5\u5224\u6c7a\uff08\u5e73\u621028\u5e74\uff08\u884c\u30a6\uff09\u7b2c413\u53f7\uff1a\u8d08\u4e0e\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u53d6\u6d88\u8acb\u6c42\u4e8b\u4ef6\uff09\uff0d\u3000\u3010\u7b2c\uff11\u56de\u3011"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/06\/03.htm#a-136\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054136<\/a>\uff09\u3002<\/p>\n<p>\u304b\u304b\u308b\u8239\u8236\u306e\u8a55\u4fa1\u304c\u4e89\u70b9\u3068\u306a\u3063\u305f\u8d08\u4e0e\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u306e\u53d6\u6d88\u8a34\u8a1f\u306b\u304a\u3044\u3066\u3001\u6771\u4eac\u5730\u65b9\u88c1\u5224\u6240\u306f\u3001\u4ee4\u548c\uff12\u5e7410\u6708\uff11\u65e5\u3001\u539f\u544a\u5074\u306e\u4e3b\u5f35\u3092\u8a8d\u3081\u3001\u8d08\u4e0e\u7a0e\u6c7a\u5b9a\u51e6\u5206\u7b49\u306e\u5168\u90e8\u3092\u53d6\u308a\u6d88\u3059\u5224\u6c7a\u3092\u4e0b\u3057\u305f\u305f\u3081\u3001\u4e8b\u4f8b\u5224\u65ad\u3067\u306f\u3042\u308b\u304c\u3001\u4eca\u5f8c\u306e\u5b9f\u52d9\u306e\u53c2\u8003\u3068\u3057\u3066\u7d39\u4ecb\u3059\u308b\uff08\u540c\u670816\u65e5\u5224\u6c7a\u78ba\u5b9a\uff09\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/01.htm#a-168\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054168<\/a>\uff08\uff13\uff09\u306e\u300c\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u300d\u3067\u3001\u304b\u3064\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/05.htm#a-189\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054189<\/a>\u306e\u300c\u7279\u5b9a\u306e\u8a55\u4fa1\u4f1a\u793e\u306e\u682a\u5f0f\u300d\u306e\u3046\u3061\uff08\uff14\uff09\u300c\u958b\u696d\u5f8c\uff13\u5e74\u672a\u6e80\u306e\u4f1a\u793e\u7b49\u306e\u682a\u5f0f\u300d\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u305f\u3081\u3001\u305d\u306e\u4fa1\u984d\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/08\/04.htm#a-185\" target=\"_blank\" rel=\"noopener\">\u8a55\u4fa1\u901a\u9054185<\/a>\u6240\u5b9a\u306e\u300c\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u300d\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3055\u308c\u308b\u3002<\/p>\n<p>\u4e00\u822c\u7684\u306b\u3001\u6211\u304c\u56fd\u306e\u6d77\u904b\u696d\u306b\u304a\u3044\u3066\u306f\u3001\u65e5\u672c\u6cd5\u4eba\u304c\u6d77\u5916\u5b50\u4f1a\u793e\uff08\u591a\u304f\u306f\u30da\u30fc\u30d1\u30fc\u30ab\u30f3\u30d1\u30cb\u30fc\uff09\u3092\u8a2d\u7acb\u3057\u3001\u5f53\u8a72\u6d77\u5916\u5b50\u4f1a\u793e\u306b\u8239\u8236\u3092\u6240\u6709\u3055\u305b\u308b\u4ed5\u7d44\u307f\uff08\u3044\u308f\u3086\u308b\u4fbf\u5b9c\u7f6e\u7c4d\u8239\u306e\u4ed5\u7d44\u307f\uff09\u304c\u5e83\u304f\u63a1\u7528\u3055\u308c\u3066\u3044\u308b\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8239\u8236\u306f\u5916\u56fd\u7c4d\u3068\u306a\u308b\u305f\u3081\u3001\u65e5\u672c\u7c4d\u8239\u3068\u6bd4\u3079\u3066\u3001\u7a0e\u8ca0\u62c5\u3084\u8239\u8236\u306e\u767b\u9332\u8cbb\u7528\u304c\u5b89\u304f\u306a\u308b\u7b49\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\uff22\u793e\u3082\u4fbf\u5b9c\u7f6e\u7c4d\u8239\u306e\u4ed5\u7d44\u307f\u3092\u63a1\u7528\u3057\u3066\u304a\u308a\u3001\u672c\u4ef6\u8d08\u4e0e\u65e5\u5f53\u6642\u3001\u30d1\u30ca\u30de\u5171\u548c\u56fd\u3092\u672c\u5e97\u6240\u5728\u5730\u3068\u3059\u308b\uff2d\u793e\u306e\u767a\u884c\u6e08\u307f\u682a\u5f0f\u306e\u5168\u90e8\u3092\u4fdd\u6709\u3057\u3001\u3053\u306e\uff2d\u793e\u304c\u5408\u8a0870\u96bb\u306e\u8239\u8236\uff08\u4ee5\u4e0b\u300c\u672c\u4ef6\u5404\u8239\u8236\u300d\u3068\u3044\u3046\uff09\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\u306b\u3088\u3063\u3066\uff22\u793e\u682a\u5f0f\u3092\u8a55\u4fa1\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\uff22\u793e\u306e\u6d77\u5916\u5b50\u4f1a\u793e\u3067\u3042\u308b\uff2d\u793e\u304c\u6240\u6709\u3059\u308b\u672c\u4ef6\u5404\u8239\u8236\u306e\u8a55\u4fa1\u304c\u305d\u306e\u7b97\u5b9a\u306e\u57fa\u790e\u3068\u306a\u308b\u3002<\/p>\n<p>\u51e6\u5206\u884c\u653f\u5e81\uff08\u7a0e\u52d9\u7f72\u9577\uff09\u306f\u3001\u672c\u4ef6\u5404\u8239\u8236\u306e\u4fa1\u984d\u3092\u7d042,226\u5104\u5186\u3068\u8a55\u4fa1\u3057\u305f\u3046\u3048\u3067\u3001\uff2d\u793e\u682a\u5f0f\u306e\u4fa1\u984d\uff08\u7d14\u8cc7\u7523\u4fa1\u984d\uff09\u3092\u7d04374\u5104\u5186\u3068\u8a55\u4fa1\u3057\u3001\u66f4\u306b\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u3001\uff22\u793e\u682a\u5f0f\u306e\u4fa1\u984d\u3092\u8a55\u4fa1\u3057\u305f\u3068\u3053\u308d\u3001\uff22\u793e\u682a\u5f0f\u306e\u4fa1\u984d\u306f\u7d0443\u5104\u5186\u3068\u306a\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u5e73\u621025\u5e74\uff17\u6708\uff18\u65e5\u3001\uff38\u306b\u5bfe\u3057\u3001\u8d08\u4e0e\u7a0e\u7d0421\u5104\u5186\u306e\u6c7a\u5b9a\u51e6\u5206\u53ca\u3073\u3053\u308c\u306b\u4f34\u3046\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u7d04\uff14\u5104\u5186\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\uff38\u306f\u3001\u4e0a\u8a18\u5404\u51e6\u5206\u3092\u4e0d\u670d\u3068\u3057\u3066\u3001\u4e0d\u670d\u7533\u7acb\u624b\u7d9a\u3092\u884c\u3063\u305f\u3068\u3053\u308d\u3001\u88c1\u6c7a\u306b\u3088\u308a\u4e0a\u8a18\u5404\u51e6\u5206\u306e\u4e00\u90e8\u304c\u53d6\u308a\u6d88\u3055\u308c\u305f\u305f\u3081\u3001\u6b8b\u90e8\uff08\u8d08\u4e0e\u7a0e\u984d\u7d04\uff15\u5104\u5186\uff09\u306e\u53d6\u6d88\u3057\u3092\u6c42\u3081\u3001\u5e73\u621028\u5e74\uff19\u6708\uff19\u65e5\u3001\uff39\uff08\u56fd\u30fb\u88ab\u544a\uff09\u3092\u76f8\u624b\u306b\u63d0\u8d77\u3057\u305f\u53d6\u6d88\u8a34\u8a1f\u304c\u672c\u4ef6\u3067\u3042\u308b\u3002<\/p>\n<p>\u672c\u4ef6\u306e\u4e3b\u305f\u308b\u4e89\u70b9\u306f\u3001\u672c\u4ef6\u5404\u8239\u8236\u306e\u8a55\u4fa1\u3067\u3042\u3063\u305f\uff08\u516870\u96bb\u306e\u672c\u4ef6\u5404\u8239\u8236\u306e\u3046\u3061\uff13\u96bb\u306b\u3064\u3044\u3066\u306f\u5f53\u4e8b\u8005\u9593\u306b\u4e89\u3044\u304c\u306a\u304f\u3001\u5b9f\u969b\u306b\u4e89\u70b9\u3068\u306a\u3063\u305f\u306e\u306f\u3001\u305d\u306e\u4f59\u306e67\u96bb\u306e\u4fa1\u984d\u3067\u3042\u308b\uff09\u3002\u306a\u304a\u3001\u672c\u4ef6\u5404\u8239\u8236\u306b\u306f\u3001\u672c\u4ef6\u8d08\u4e0e\u65e5\u5f53\u6642\u3001\u3044\u305a\u308c\u3082\u5b9a\u671f\u50ad\u8239\u5951\u7d04<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u304c\u4ed8\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u8239\u8236\u6240\u6709\u8005\u304c\u8239\u54e1\u3092\u4e57\u8239\u3055\u305b\u3001\u5099\u54c1\u7b49\u3092\u5099\u3048\u305f\u904b\u822a\u53ef\u80fd\u306a\u72b6\u614b\u306b\u3057\u3066\u8239\u8236\u3092\u50ad\u8239\u8005\u306b\u8cb8\u3057\u6e21\u3057\u3001\u50ad\u8239\u8005\u304c\u305d\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u5951\u7d04\u671f\u9593\uff08\u50ad\u8239\u671f\u9593\uff09\u306b\u3064\u304d\u5b9a\u984d\u306e\u50ad\u8239\u6599\uff08\u5b9a\u671f\u50ad\u8239\u6599\uff09\u3092\u652f\u6255\u3046\u5951\u7d04\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u8a55\u4fa1\u901a\u9054136<\/a>\uff09\u3001\uff38\u53ca\u3073\uff39\u306f\u3001\u305d\u308c\u305e\u308c\u5225\u306e\u8239\u4fa1\u9451\u5b9a\u696d\u8005\u306b\u9451\u5b9a\u3092\u4f9d\u983c\u3057\u3001\u304b\u304b\u308b\u300c\u7cbe\u901a\u8005\u610f\u898b\u4fa1\u683c\u300d\u3092\u53c2\u914c\u3057\u3066\u3001\u672c\u4ef6\u5404\u8239\u8236\u306e\u8a55\u4fa1\u984d\u3092\u4e3b\u5f35\u3057\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: 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style=\"color: #b22222;\">\u2460<\/span>\u8239\u9f62\u5dee\u306b\u3088\u308b\u8abf\u6574\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u7a4d\u8f09\u80fd\u529b\u5dee\u306b\u3088\u308b\u8abf\u6574\u3001<span style=\"color: #b22222;\">\u2462<\/span>\u88c5\u5099\u7b49\uff08\u30af\u30ec\u30fc\u30f3\u7b49\u306e\u8377\u5f79\u88c5\u7f6e\u306e\u6709\u7121\u7b49\uff09\u306e\u5dee\u7570\u306b\u3088\u308b\u8abf\u6574\u3092\u884c\u3046\u307b\u304b\u3001<span style=\"color: #b22222;\">\u2463<\/span>\u5b9a\u671f\u50ad\u8239\u6599\u306b\u4fc2\u308b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u672c\u4ef6\u5404\u8239\u8236\u306e\u8a55\u4fa1\u984d\u3092\u7b97\u5b9a\u3057\u3066\u3044\u305f<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 48px; text-indent: -48px; margin-bottom: 20px; margin-top: -20px; padding-left: 15px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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