{"id":260135,"date":"2022-11-28T11:10:37","date_gmt":"2022-11-28T02:10:37","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=260135"},"modified":"2022-11-28T11:10:37","modified_gmt":"2022-11-28T02:10:37","slug":"consumption-report-66","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-66\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3092\u6539\u8a02\u3057\u300c\u63d0\u4f9b\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u65b9\u6cd5\u300d\u306a\u306911\u554f\u3092\u8ffd\u52a0"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3092\u6539\u8a02\u3057<br \/>\n\u300c\u63d0\u4f9b\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u65b9\u6cd5\u300d\u306a\u306911\u554f\u3092\u8ffd\u52a0<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f11\u670825\u65e5\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\uff08\u300c\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\u300d\uff09\u3092\u6539\u8a02\uff08\u524d\u56de\u6539\u8a02\u306f\uff14\u670828\u65e5\uff09\u3001\u65b0\u305f\u306b11\u554f\u3092\u8ffd\u52a0\u305715\u554f\u306e\u6539\u8a02\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u56fd\u7a0e\u5e81\u306e\u300c\u8efd\u6e1b\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\u30b3\u30fc\u30eb\u30bb\u30f3\u30bf\u30fc\u300d\u306b\u5bc4\u305b\u3089\u308c\u305f\u8cea\u554f\u306e\u3046\u3061\u554f\u5408\u305b\u306e\u591a\u3044\u4e8b\u9805\u3092\u96c6\u7d04\u3057\u305f\u300c\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\u300d\u3082\u540c\u65e5\u4ed8\u3067\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\uff08\u4e0a\u8a1811\u554f\u306f\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=129\" target=\"_blank\" rel=\"noopener\">\u554f87\uff08\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306e\u4fdd\u5b58\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff09<\/a>\u306a\u3069\u300c\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\u300d\u304b\u3089\u300c\u79fb\u52d5\u300d\u3055\u308c\u305f\u3082\u306e\u3092\u542b\u3080\uff09\u3002<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0018005-136.pdf\" target=\"_blank\" rel=\"noopener\">2018\u5e74\uff16\u670813\u65e5\u306b68\u554f\uff0866\u30da\u30fc\u30b8\uff09\u304c\u516c\u8868<\/a>\u3055\u308c\u305f\u672c\uff31\uff06\uff21\u306f\u4eca\u56de\u306e\u66f4\u65b0\u3092\u3082\u3063\u3066\u5168112\u554f\uff08135\u30da\u30fc\u30b8\uff09\u3068\u306a\u3063\u305f\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011<br \/>\n\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\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.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\uff08\u5e73\u6210\uff13\uff10\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff14\u5e7411\u6708\u6539\u8a02\uff09<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_invoice_mokuji.htm\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u76ee\u6b21\u4e00\u89a7<\/a>\u300d<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0521-1334-faq.pdf\" target=\"_blank\" rel=\"noopener\">\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\uff08\u4ee4\u548c\uff14\u5e7411\u670825\u65e5\u63b2\u8f09\uff09<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb<br \/>\n<\/div><\/div>\n<p>\u4eca\u56de\u8ffd\u52a0\u3055\u308c\u305f11\u554f\u53ca\u3073\u6539\u8a02\u3055\u308c\u305f15\u554f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002\u306a\u304a\u3001\u6539\u8a02\u554f\u7b54\u3067\u3042\u3063\u3066\u3082\u4f8b\u3048\u3070<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=43\" target=\"_blank\" rel=\"noopener\">\u554f24\uff08\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u3067\u304d\u308b\u4e8b\u696d\uff09<\/a>\u306e\u3088\u3046\u306b\u300c\u2460\u304b\u3089\u2464\u307e\u3067\uff08\u7de8\u96c6\u90e8\u6ce8\uff1a\u2460\u5c0f\u58f2\u696d\u2461\u98f2\u98df\u5e97\u696d\u2462\u5199\u771f\u696d\u2463\u65c5\u884c\u696d\u2464\u30bf\u30af\u30b7\u30fc\u696d\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u300e\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u306e\u8005\u306b\u5bfe\u3059\u308b\u3082\u306e\u300f\u3068\u306e\u9650\u5b9a\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u4f8b\u3048\u3070\u3001\u5c0f\u58f2\u696d\u3068\u3057\u3066\u884c\u3046\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306f\u3001\u305d\u306e\u5f62\u614b\u3092\u554f\u308f\u305a\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u300d\u3068\u306e\u8a18\u8ff0\u304c\u8ffd\u52a0\u3055\u308c\u308b\u306a\u3069\u53c2\u8003\u3068\u306a\u308b\u60c5\u5831\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u7559\u610f\u3044\u305f\u3060\u304f\u3068\u3068\u3082\u306b\u3001\u4eca\u5f8c\u306e\u66f4\u65b0\u306b\u5099\u3048\u6700\u65b0\u306e\uff31\uff06\uff21\u3092\u30c7\u30fc\u30bf\u7b49\u3067\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u85a6\u3081\u3057\u305f\u3044\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:#B22222;\">\n\t\t<p><span style=\"color: #b22222;\"><strong>\u3010\u8ffd\u52a0\u3055\u308c\u305f\uff31\uff06\uff21\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2460<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=48\" target=\"_blank\" rel=\"noopener\">\u7d99\u7d9a\u3057\u305f\u53d6\u5f15\u306b\u304a\u3051\u308b\u4fee\u6b63\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4ea4\u4ed8\u65b9\u6cd5\uff08\u554f31\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u6a5f\u68b0\u7528\u90e8\u54c1\u306e\u5378\u58f2\u696d\u8005\u3067\u3059\u3002\u8ca9\u58f2\u5148\u306e\u5c0f\u58f2\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\uff11\u6708\u3054\u3068\u306b\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u304a\u308a\u3001\u5358\u4fa1\u3084\u6570\u91cf\u8aa4\u308a\u306a\u3069\u306b\u3088\u308a\u5f53\u6708\u306e\u8acb\u6c42\u91d1\u984d\u304c\u5909\u308f\u308b\u5834\u5408\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3001\u7d99\u7d9a\u7684\u306b\u7fcc\u6708\u306e\u8acb\u6c42\u66f8\u306b\u304a\u3044\u3066\u524d\u6708\u306e\u904e\u5c11\u8acb\u6c42\u53c8\u306f\u904e\u5927\u8acb\u6c42\u5206\u3092\u52a0\u6e1b\u7b97\u3057\u8abf\u6574\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u767b\u9332\u756a\u53f7\u7b49\u3092\u8ffd\u52a0\u3059\u308b\u3053\u3068\u3067\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u73fe\u5728\u3068\u540c\u69d8\u306b\u5f53\u6708\u5206\u306e\u8acb\u6c42\u66f8\u3067\u524d\u6708\u5206\u306e\u904e\u5c11\u8acb\u6c42\u7b49\u3092\u8abf\u6574\u3059\u308b\u8a18\u8f09\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2461<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=50\" target=\"_blank\" rel=\"noopener\">\u5024\u5897\u91d1\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\uff08\u554f32\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306e\u884c\u3046\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u5f15\u6e21\u3057\u306e\u65e5\u306b\u304a\u3044\u3066\u5f53\u8a72\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u8acb\u8ca0\u4ee3\u91d1\u306b\u4fc2\u308b\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u5efa\u8a2d\u5de5\u4e8b\u7b49\u306e\u8acb\u8ca0\u5951\u7d04\u306b\u4f34\u3044\u53ce\u53d7\u3059\u308b\u5024\u5897\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u624b\u65b9\u3068\u306e\u5354\u8b70\u306b\u3088\u308a\u305d\u306e\u53ce\u5165\u3059\u3079\u304d\u3053\u3068\u304c\u78ba\u5b9a\u3059\u308b\u3053\u3068\u304b\u3089\u3001\u5f53\u521d\u4ea4\u4ed8\u3057\u305f\u8acb\u6c42\u66f8\u3068\u306f\u5225\u306b\u5024\u5897\u91d1\u306b\u4fc2\u308b\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u4ea4\u4ed8\u3057\u3066\u3044\u308b\u8acb\u6c42\u66f8\u3092\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3059\u308b\u3053\u3068\u3067\u554f\u984c\u306a\u3044\u3067\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2462<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=84\" target=\"_blank\" rel=\"noopener\">\u8907\u6570\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u305f\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\uff08\u554f57\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8907\u6570\u306e\u4e8b\u696d\u6240\u304c\u3042\u308b\u9867\u5ba2\u306b\u5bfe\u3057\u3066\u306f\u3001\u305d\u306e\u4e8b\u696d\u6240\u3054\u3068\u306b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u8acb\u6c42\u66f8\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8907\u6570\u306e\u5951\u7d04\u3092\u307e\u3068\u3081\u3066\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u73fe\u5728\u3001\u5951\u7d04\u3054\u3068\u306b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u7aef\u6570\u51e6\u7406\u3092\u884c\u3044\u3001\u3054\u8acb\u6c42\u91d1\u984d\u6b04\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306f\u305d\u306e\u7aef\u6570\u51e6\u7406\u3092\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u5408\u8a08\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u4ee4\u548c\uff15\u5e7410\u6708\u304b\u3089\u3001\u3053\u306e\u8acb\u6c42\u66f8\u306b\u767b\u9332\u756a\u53f7\u3092\u8ffd\u52a0\u3059\u308c\u3070\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2463<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=95\" target=\"_blank\" rel=\"noopener\">\u7269\u54c1\u5207\u624b\u7b49\u3092\u5024\u5f15\u8ca9\u58f2\u3057\u305f\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\uff08\u554f62\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u3067\u4e3b\u50ac\u3059\u308b\u6f14\u5287\u306e\u5165\u5834\u5238\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8ca9\u58f2\u65b9\u6cd5\u306b\u304a\u3044\u3066\u306f\u3001\u5238\u9762\u91d1\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u5024\u5f15\u304d\u3057\u3066\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002\u4f8b\u3048\u3070\u300112,000\u5186\u306e\u5165\u5834\u5238\u306b\u3064\u3044\u3066\u30011,000\u5186\u5f15\u304d\u306e11,000\u5186\u3067\u8ca9\u58f2\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u5f53\u8a72\u5165\u5834\u5238\u3068\u5f15\u63db\u3048\u306b\u884c\u3046\u6f14\u5287\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\uff08\u53c8\u306f\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2464<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=106\" target=\"_blank\" rel=\"noopener\">\u63d0\u4f9b\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u65b9\u6cd5\uff08\u554f72\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u4ee3\u3048\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u63d0\u4f9b\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5e33\u6cd5\u306b\u6e96\u3058\u305f\u65b9\u6cd5\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5f53\u8a72\u96fb\u78c1\u7684\u8a18\u9332\u304cXML\u5f62\u5f0f\u7b49\u306e\u53d6\u5f15\u60c5\u5831\u306b\u95a2\u3059\u308b\u6587\u5b57\u306e\u7f85\u5217\u3067\u3042\u308b\u5834\u5408\u3001\u96fb\u5e33\u6cd5\u306b\u304a\u3051\u308b\u4fdd\u5b58\u8981\u4ef6\u306e\u4e00\u3064\u3067\u3042\u308b\u300c\u6574\u7136\u3068\u3057\u305f\u5f62\u5f0f\u53ca\u3073\u660e\u77ad\u306a\u72b6\u614b\u300d\u3067\u306e\u753b\u9762\u53ca\u3073\u66f8\u9762\u3078\u306e\u51fa\u529b\u306f\u3001\u3069\u306e\u7a0b\u5ea6\u306e\u8868\u793a\u304c\u6c42\u3081\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4f8b\u3048\u3070\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u793a\u3059\u6587\u8a00\uff08\u4f8b\u3048\u3070\u3001\u300c\u53d6\u5f15\u5e74\u6708\u65e5\u300d\u3068\u3044\u3046\u6587\u8a00\uff09\u3082\u5fc5\u8981\u3068\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2465<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=108\" target=\"_blank\" rel=\"noopener\">\u63d0\u4f9b\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u5f62\u5f0f\uff08\u554f73\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u306b\u4ee3\u3048\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\uff08PDF\u5f62\u5f0f\uff09\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u63d0\u4f9b\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5e33\u6cd5\u306b\u6e96\u3058\u305f\u65b9\u6cd5\u306b\u3088\u308a\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4fdd\u5b58\u3059\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306f\u3001\u76f8\u624b\u65b9\u306b\u63d0\u4f9b\u3057\u305fPDF\u5f62\u5f0f\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u3053\u306ePDF\u5f62\u5f0f\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306e\u57fa\u3068\u306a\u3063\u305fXML\u5f62\u5f0f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u3067\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2466<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=129\" target=\"_blank\" rel=\"noopener\">\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306e\u4fdd\u5b58\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\uff08\u554f87\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8acb\u3051\u8ca0\u3063\u305f\u5efa\u8a2d\u5de5\u4e8b\u306b\u3064\u3044\u3066\u3001\u5f53\u8a72\u5efa\u8a2d\u5de5\u4e8b\u306e\u4e00\u90e8\u3092\u4ed6\u306e\u4e8b\u696d\u8005\uff08\u4ee5\u4e0b\u300c\u4e0b\u8acb\u696d\u8005\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u306b\u8acb\u3051\u8ca0\u308f\u305b\u3066\u3044\u307e\u3059\u3002\u4e0b\u8acb\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u4e0b\u8acb\u696d\u8005\u304c\u884c\u3063\u305f\u5de5\u4e8b\u306e\u51fa\u6765\u9ad8\u306b\u3064\u3044\u3066\u691c\u53ce\u3092\u884c\u3044\u3001\u5f53\u8a72\u691c\u53ce\u306e\u5185\u5bb9\u53ca\u3073\u51fa\u6765\u9ad8\u306b\u5fdc\u3058\u305f\u91d1\u984d\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\uff08\u4ee5\u4e0b\u300c\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u3092\u4f5c\u6210\u3057\u3001\u305d\u308c\u306b\u57fa\u3065\u304d\u8acb\u8ca0\u91d1\u984d\u3092\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u73fe\u5728\u3001\u5f53\u8a72\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8acb\u696d\u8005\u306b\u8a18\u8f09\u4e8b\u9805\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u51fa\u6765\u9ad8\u691c\u53ce\u66f8\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2467<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=130\" target=\"_blank\" rel=\"noopener\">\u77ed\u671f\u524d\u6255\u8cbb\u7528\uff08\u554f88\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u6cd5\u4eba\u7a0e\u57fa\u672c\u901a\u9054\uff12\uff0d\uff12\uff0d14\u306e\u53d6\u6271\u3044\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u5f53\u8a72\u524d\u6255\u8cbb\u7528\u306f\u76f8\u624b\u65b9\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u7b49\u306b\u57fa\u3065\u304d\u652f\u6255\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u3001\u76f8\u624b\u65b9\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u8acb\u6c42\u66f8\u7b49\u304c\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3059\u3082\u306e\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u5f15\u304d\u7d9a\u304d\u3001\u5f53\u8a72\u524d\u6255\u8cbb\u7528\u306b\u3064\u3044\u3066\u3001\u652f\u51fa\u3057\u305f\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2468<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=131\" target=\"_blank\" rel=\"noopener\">\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306b\u3088\u308a\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u6642\u671f\uff08\u554f89\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8cfc\u5165\u3057\u305f\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u306e\u3046\u3061\u3001\u81ea\u793e\u3067\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7d99\u7d9a\u7684\u306b\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u3092\u8cfc\u5165\u3057\u305f\u6642\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8a08\u4e0a\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u3001\u5f15\u304d\u7d9a\u304d\u3001\u90f5\u4fbf\u5207\u624b\u985e\u53c8\u306f\u7269\u54c1\u5207\u624b\u7b49\u3092\u8cfc\u5165\u3057\u305f\u6642\u306b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u2469<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=132\" target=\"_blank\" rel=\"noopener\">\u7269\u54c1\u5207\u624b\u7b49\u306b\u3088\u308a\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\uff08\u554f90\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8cfc\u5165\u3057\u305f\u7269\u54c1\u5207\u624b\u7b49\u306b\u3088\u308a\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u5f53\u8a72\u7269\u54c1\u5207\u624b\u7b49\u306e\u8cfc\u5165\u91d1\u984d\u3092\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u306f\u3001\u7269\u54c1\u5207\u624b\u7b49\u306b\u3088\u308a\u5f15\u63db\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5f15\u304d\u7d9a\u304d\u3001\u7269\u54c1\u5207\u624b\u7b49\u306e\u8cfc\u5165\u91d1\u984d\u3092\u57fa\u790e\u3068\u3057\u3066\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#B22222;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u246a<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=151\" target=\"_blank\" rel=\"noopener\">\u5916\u8ca8\u5efa\u53d6\u5f15\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u554f109\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u4e00\u90e8\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u7c73\u30c9\u30eb\u5efa\u3066\u306b\u3088\u308a\u4ed5\u5165\u308c\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u4fc2\u308b\u6cd5\u4eba\u7a0e\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f15\u3092\u884c\u3063\u305f\u65e5\u306e\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u76f8\u5834\uff08TTS\uff09\u3068\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u306e\u4ef2\u5024\uff08TTM\uff09\u306b\u3088\u308a\u5186\u63db\u7b97\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3068\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<\/div>\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<p><span style=\"color: #333399;\"><strong>\u3010\u6539\u8a02\u3055\u308c\u305f\uff31\uff06\uff21\u3011<\/strong><\/span><\/p>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2460<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=32\" target=\"_blank\" rel=\"noopener\">\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\u7b49\u306e\u767b\u9332\u6642\u671f\u306e\u7279\u4f8b\uff08\u554f12\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u958b\u59cb\u5f8c\u3001\u65b0\u305f\u306b\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u304c\u4e8b\u696d\u958b\u59cb\uff08\u8a2d\u7acb\uff09\u3068\u540c\u6642\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2461<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=36\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u306e\u5ec3\u6b62\u3084\u6cd5\u4eba\u306e\u5408\u4f75\u306b\u3088\u308b\u6d88\u6ec5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\uff08\u554f15\uff09<\/a><\/strong><\/p>\n<p>\u4e8b\u696d\u306e\u5ec3\u6b62\u3084\u6cd5\u4eba\u306e\u5408\u4f75\u306b\u3088\u308b\u6d88\u6ec5\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2462<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=43\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u3067\u304d\u308b\u4e8b\u696d\uff08\u554f24\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4ee3\u3048\u3066\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3067\u304d\u308b\u306e\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u3067\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2463<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=56\" target=\"_blank\" rel=\"noopener\">\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306e\u7bc4\u56f2\uff08\u554f40\uff09<\/a><\/strong><\/p>\n<p>\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u3084\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2464<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=57\" target=\"_blank\" rel=\"noopener\">\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\uff08\u554f41\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\uff08\u59d4\u8a17\u8005\uff09\u306f\u3001\u53d6\u5f15\u5148\uff08\u53d7\u8a17\u8005\uff09\u306b\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u59d4\u8a17\u3057\u3001\u59d4\u8a17\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u308c\u307e\u3067\u3001\u8ca9\u58f2\u3057\u305f\u5546\u54c1\u306e\u7d0d\u54c1\u66f8\u306f\u53d6\u5f15\u5148\u304b\u3089\u8cfc\u5165\u8005\u306b\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u3053\u306e\u7d0d\u54c1\u66f8\u3092\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\u3002<br \/>\n\u306a\u304a\u3001\u5f53\u793e\u3068\u53d6\u5f15\u5148\u306f\u3044\u305a\u308c\u3082\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2465<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=60\" target=\"_blank\" rel=\"noopener\">\u8907\u6570\u306e\u59d4\u8a17\u8005\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306e\u9069\u7528\uff08\u554f42\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\uff08\u53d7\u8a17\u8005\uff09\u306f\u3001\u8907\u6570\u306e\u53d6\u5f15\u5148\uff08\u59d4\u8a17\u8005\uff09\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u3066\u3001\u53d7\u8a17\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u306e\u58f2\u4e0a\u5148\u306b\u5bfe\u3057\u3066\u3001\u8907\u6570\u306e\u53d6\u5f15\u5148\u306e\u5546\u54c1\u306e\u8ca9\u58f2\u3092\u884c\u3046\u3053\u3068\u304c\u3042\u308a\u3001\u305d\u306e\u5834\u5408\u3001\u5a92\u4ecb\u8005\u4ea4\u4ed8\u7279\u4f8b\u306b\u3088\u308a\u3001\u5f53\u793e\u304c\u4e00\u62ec\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2466<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=87\" target=\"_blank\" rel=\"noopener\">\u5916\u8ca8\u5efa\u53d6\u5f15\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\uff08\u554f59\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u7c73\u30c9\u30eb\u5efa\u3066\u306b\u3088\u308a\u53d6\u5f15\u3092\u884c\u3063\u3066\u304a\u308a\u3001\u5f53\u8a72\u53d6\u5f15\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5bfe\u4fa1\u306e\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u6cd5\u4eba\u7a0e\u306b\u304a\u3051\u308b\u51e6\u7406\u3068\u540c\u69d8\u306b\u53d6\u5f15\u3092\u884c\u3063\u305f\u65e5\u306e\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u58f2\u76f8\u5834\uff08TTS\uff09\u3068\u5bfe\u9867\u5ba2\u76f4\u7269\u96fb\u4fe1\u8cb7\u76f8\u5834\uff08TTB\uff09\u306e\u4ef2\u5024\uff08TTM\uff09\u306b\u3088\u308a\u5186\u63db\u7b97\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5916\u8ca8\u5efa\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a18\u8f09\u3059\u308c\u3070\u3088\u3044\u3067\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2467<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=104\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u306e\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3088\u308b\u4fdd\u5b58\uff08\u554f70\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u81ea\u5df1\u306e\u696d\u52d9\u30b7\u30b9\u30c6\u30e0\u3067\u4f5c\u6210\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u3092\u51fa\u529b\u3057\u3001\u66f8\u9762\u3067\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3092\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u66f8\u9762\u3067\u4ea4\u4ed8\u3057\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u5199\u3057\u3068\u3057\u3066\u3001\u5f53\u8a72\u30b7\u30b9\u30c6\u30e0\u3067\u4f5c\u6210\u3057\u305f\u30c7\u30fc\u30bf\u3092\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2468<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=111\" target=\"_blank\" rel=\"noopener\">\u63d0\u4f9b\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u66f8\u9762\u306b\u3088\u308b\u4fdd\u5b58\uff08\u554f75\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\u8acb\u6c42\u66f8\u3092\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u3088\u308a\u63d0\u4f9b\u3092\u53d7\u3051\u307e\u3057\u305f\u3002\u3053\u308c\u3092\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3067\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u307e\u3059\u304b\u3002<br \/>\n\u306a\u304a\u3001\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u8acb\u6c42\u66f8\u30c7\u30fc\u30bf\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2469<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=125\" target=\"_blank\" rel=\"noopener\">\u7acb\u66ff\u91d1\uff08\u554f84\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u53d6\u5f15\u5148\u306e\uff22\u793e\u306b\u7d4c\u8cbb\u3092\u7acb\u3066\u66ff\u3048\u3066\u3082\u3089\u3046\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u306e\u5834\u5408\u3001\u7d4c\u8cbb\u306e\u652f\u6255\u5148\u3067\u3042\u308b\uff23\u793e\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u7acb\u66ff\u6255\u3092\u3057\u305f\uff22\u793e\u306e\u540d\u79f0\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u304c\u3001\uff22\u793e\u304b\u3089\u3053\u306e\u9069\u683c\u8acb\u6c42\u66f8\u3092\u53d7\u9818\u3057\u3001\u4fdd\u5b58\u3057\u3066\u304a\u3051\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u305f\u3081\u306e\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246a<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=128\" target=\"_blank\" rel=\"noopener\">\u898b\u7a4d\u984d\u304c\u8a18\u8f09\u3055\u308c\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u7b49\uff08\u554f86\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u3067\u306f\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u306a\u3069\u691c\u91dd\u7b49\u306b\u4e00\u5b9a\u671f\u9593\u3092\u8981\u3057\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u3092\u884c\u3063\u305f\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b\u652f\u6255\u5bfe\u4fa1\u306e\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u984d\u3092\u898b\u7a4d\u3082\u308b\u3053\u3068\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u3001\u3053\u306e\u3088\u3046\u306a\u898b\u7a4d\u984d\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u53d6\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246b<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=139\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306e\u5e33\u7c3f\u3078\u306e\u4e00\u5b9a\u306e\u8a18\u8f09\u4e8b\u9805\uff08\u554f98\uff09<\/a><\/strong><\/p>\n<p>\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\u306a\u3069\u306f\u3001\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u4e0d\u8981\u3067\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u307f\u306e\u4fdd\u5b58\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u306e\u5e33\u7c3f\u3078\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246c<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=143\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306e\u7a0e\u984d\u8a08\u7b97\u306e\u6982\u8981\uff08\u554f100\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u7a0e\u984d\u8a08\u7b97\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246d<\/span>\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=149\" target=\"_blank\" rel=\"noopener\">\u8ab2\u7a0e\u671f\u9593\u3092\u307e\u305f\u3050\u9069\u683c\u8acb\u6c42\u66f8\u306b\u3088\u308b\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\uff08\u554f107\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\uff13\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3067\u3001\u58f2\u4e0a\u3052\u306e\u8acb\u6c42\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u670820\u65e5\u7de0\u3081\u3068\u3057\u3066\u3044\u307e\u3059\u3002\uff13\u670821\u65e5\u304b\u3089\uff14\u670820\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u4fc2\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u3001\u540c\u671f\u9593\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u304c\u3001\u3053\u308c\u3092\u57fa\u306b\u58f2\u4e0a\u7a0e\u984d\u306b\u3064\u3044\u3066\u3001\u7a4d\u4e0a\u3052\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#333399;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 10px;\"><strong>\u246e\u3000<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=150\" target=\"_blank\" rel=\"noopener\">\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u554f108\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3051\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/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>\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 active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p 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