{"id":261629,"date":"2023-04-17T11:56:35","date_gmt":"2023-04-17T02:56:35","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=261629"},"modified":"2023-04-17T11:56:35","modified_gmt":"2023-04-17T02:56:35","slug":"consumption-report-74","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-report-74\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u53d7\u3051\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u3092\u6539\u8a02\uff5e\uff12\u5272\u7279\u4f8b\u3084\u5c11\u984d\u7279\u4f8b\u3001\u5c11\u984d\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u7b49\u306b\u4fc2\u308b15\u554f\u3092\u8ffd\u52a0\uff5e"},"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\u4ee4\u548c\uff15\u5e74\u5ea6\u6539\u6b63\u53d7\u3051\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u3092\u6539\u8a02<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\uff12\u5272\u7279\u4f8b\u3084\u5c11\u984d\u7279\u4f8b\u3001\u5c11\u984d\u8fd4\u9084\u30a4\u30f3\u30dc\u30a4\u30b9\u7b49\u306b\u4fc2\u308b15\u554f\u3092\u8ffd\u52a0\uff5e<\/strong><\/h5>\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\u306f\uff14\u670814\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\u4ee4\u548c\uff14\u5e7411\u670825\u65e5\uff09\u3001\u65b0\u305f\u306b15\u554f\u3092\u8ffd\u52a0\u305725\u554f\u306e\u6539\u8a02\u3092\u884c\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u540c\u65e5\u306b\u306f\u300c\u304a\u554f\u5408\u305b\u306e\u591a\u3044\u3054\u8cea\u554f\u300d\u306e\u66f4\u65b0\u3084\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u95a2\u4fc2\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\u95a2\u9023\uff09<\/a>\u300d\u30da\u30fc\u30b8\u306b\u304a\u3044\u3066\u300c\u4ee4\u548c\uff15\u5e74\uff14\u6708\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066\u300d\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u306e\u516c\u8868\u3082\u3057\u3066\u3044\u308b\u3002<!--more--><br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<ul>\n<li>\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\u621030\u5e74\uff16\u6708\uff09\uff08\u4ee4\u548c\uff15\u5e74\uff14\u6708\u6539\u8a02\uff09<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<li>\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\uff15\u5e74\uff14\u670814\u65e5\u63b2\u8f09\uff09<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/pdf\/0023002-106.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74\uff14\u6708\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u6539\u6b63\u306b\u3064\u3044\u3066<\/a>\u300d\u203bPDF\u30d5\u30a1\u30a4\u30eb<\/li>\n<\/ul>\n<\/div><\/div>\n\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5c0e\u5165\u306b\u4fc2\u308b\u6fc0\u5909\u7de9\u548c\u63aa\u7f6e\u3068\u3057\u3066\uff12\u5272\u7279\u4f8b\u7b49\u3001\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u5411\u3051\u305f\u63aa\u7f6e\u7b49\u304c\u8b1b\u3058\u3089\u308c\u3066\u3044\u308b\u304c\u3001\u4eca\u56de\u306e\u6539\u8a02\u3067\u306f\u3053\u308c\u3089\u306b\u4fc2\u308b\u8a2d\u554f\u3092\u542b\u3081\u3001\u8ffd\u52a0\u7b49\u304c\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u4eca\u56de\u306e\u66f4\u65b0\u3067\u8ffd\u52a0\u3001\u6539\u8a02\u3055\u308c\u305f\u8a2d\u554f\u306b\u3064\u3044\u3066\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\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: 15px; text-indent: -15px; 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=45\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u756a\u53f7\u306e\u52b9\u7387\u7684\u306a\u78ba\u8a8d\u65b9\u6cd5\uff08\u554f22\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u53d6\u5f15\u5148\u304c\u591a\u3044\u305f\u3081\u3001\u767b\u9332\u756a\u53f7\u306e\u6709\u52b9\u6027\u306e\u78ba\u8a8d\u3092\u52b9\u7387\u7684\u306b\u5b9f\u65bd\u3057\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u304c\u3042\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: 15px; text-indent: -15px; 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=51\" target=\"_blank\" rel=\"noopener\">\u5c11\u984d\u306a\u5bfe\u4fa1\u8fd4\u9084\u7b49\u306b\u4fc2\u308b\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u514d\u9664\u306b\u4fc2\u308b\uff11\u4e07\u5186\u672a\u6e80\u306e\u5224\u5b9a\u5358\u4f4d\uff08\u554f29\uff09<\/a><\/strong><\/p>\n<p>\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306b\u4fc2\u308b\u7a0e\u8fbc\u91d1\u984d\u304c\uff11\u4e07\u5186\u672a\u6e80\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5f53\u8a72\u5bfe\u4fa1\u8fd4\u9084\u7b49\u306b\u95a2\u3057\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\uff11\u4e07\u5186\u672a\u6e80\u306e\u5bfe\u4fa1\u8fd4\u9084\u7b49\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5358\u4f4d\u3068\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: 15px; text-indent: -15px; 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=52\" target=\"_blank\" rel=\"noopener\">\u58f2\u624b\u304c\u8ca0\u62c5\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\uff08\u554f30\uff09<\/a><\/strong><\/p>\n<p>\u58f2\u624b\u304b\u3089\u306e\u4ee3\u91d1\u8acb\u6c42\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u306e\u5408\u610f\u306e\u4e0b\u3067\u8cb7\u624b\u304c\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u3092\u8acb\u6c42\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3046\u3053\u3068\u3067\u58f2\u624b\u304c\u8ca0\u62c5\u3059\u308b\u5546\u6163\u884c\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u58f2\u624b\u304c\u8ca0\u62c5\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u958b\u59cb\u5f8c\u3001\u58f2\u624b\u304c\u4ee3\u91d1\u8acb\u6c42\u306e\u969b\u306b\u65e2\u306b\u9069\u683c\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u5fc5\u8981\u3068\u306a\u308b\u5bfe\u5fdc\u3092\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; 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=55\" target=\"_blank\" rel=\"noopener\">\u58f2\u624b\u304c\u8ca0\u62c5\u3059\u308b\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u306b\u4fc2\u308b\u7d4c\u7406\u51e6\u7406\u306e\u5909\u66f4\uff08\u554f31\uff09<\/a><\/strong><\/p>\n<p>\u58f2\u624b\u304b\u3089\u306e\u4ee3\u91d1\u8acb\u6c42\u306b\u3064\u3044\u3066\u3001\u53d6\u5f15\u5f53\u4e8b\u8005\u306e\u5408\u610f\u306e\u4e0b\u3067\u8cb7\u624b\u304c\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u3092\u8acb\u6c42\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u652f\u6255\u3046\u3053\u3068\u3067\u58f2\u624b\u304c\u5f53\u8a72\u632f\u8fbc\u624b\u6570\u6599\u76f8\u5f53\u984d\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408\u306b\u3064\u3044\u3066\u3001\u5f53\u793e\u306f\u3001\u5f53\u8a72\u8ca0\u62c5\u984d\u3092\u652f\u6255\u624b\u6570\u6599\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3057\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u958b\u59cb\u5f8c\u306b\u304a\u3044\u3066\u306f\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3059\u308b\u3053\u3068\u3092\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\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: 15px; text-indent: -15px; 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=61\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff15\u5e74 10 \u6708\uff11\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u9069\u7528\u95a2\u4fc2\uff08\u554f38\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u8ab2\u7a0e\u4ed5\u5165\u308c\u7b49\u306b\u4fc2\u308b\u5e33\u7c3f\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u304c\u539f\u5247\u3068\u3057\u3066\u5fc5\u8981\u306b\u306a\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u524d\u5f8c\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u3001\u58f2\u624b\u306b\u304a\u3051\u308b\u58f2\u4e0a\u3052\u306e\u8a08\u4e0a\u6642\u671f\u3068\u8cb7\u624b\u306b\u304a\u3051\u308b\u4ed5\u5165\u308c\u306e\u8a08\u4e0a\u6642\u671f\u304c\u7570\u306a\u308b\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u306e\u4fdd\u5b58\u306e\u8981\u5426\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306b\u8003\u3048\u308c\u3070\u3088\u3044\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: 15px; text-indent: -15px; 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=63\" target=\"_blank\" rel=\"noopener\">\u5bfe\u4fa1\u3092\u524d\u53d7\u3051\u3057\u305f\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u6642\u671f\uff08\u554f39\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u30b7\u30b9\u30c6\u30e0\u4fdd\u5b88\u3092\u696d\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u70b9\u3001\u5b9a\u671f\u4fdd\u5b88\u306b\u3064\u3044\u3066\u306f\u3001\u6708\u984d22,000\u5186\uff08\u7a0e\u8fbc\u307f\uff09\u3067\u3042\u308b\u3068\u3053\u308d\u3001\uff11\u5e74\u9593\u5206\u3092\u4fdd\u5b88\u958b\u59cb\u524d\u306b\u76f8\u624b\u65b9\u304b\u3089\u652f\u6255\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3068\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72\u4ee3\u91d1\u8acb\u6c42\u6642\u306b\u304a\u3044\u3066\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306f\u3001\u3053\u306e\u8acb\u6c42\u66f8\u3092\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3059\u308b\u4e88\u5b9a\u3067\u3059\u304c\u3001\u554f\u984c\u3042\u308a\u307e\u305b\u3093\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: 15px; text-indent: -15px; 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=64\" target=\"_blank\" rel=\"noopener\">\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u3068\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\uff08\u554f40\uff09<\/a><\/strong><\/p>\n<p>\u5de5\u4e8b\u306e\u8acb\u8ca0\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\uff08\u5de5\u4e8b\u9032\u884c\u57fa\u6e96\uff09\u306a\u3069\u3001\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u6642\u671f\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b\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: 15px; text-indent: -15px; 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=111\" target=\"_blank\" rel=\"noopener\">\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\u306e\u8a18\u8f09\u65b9\u6cd5\uff08\u554f71\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u300c\u8efd\u6e1b\u5bfe\u8c61\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3067\u3042\u308b\u65e8\u300d\u306e\u8a18\u8f09\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; 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=146\" target=\"_blank\" rel=\"noopener\">\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u3067\u8cc3\u501f\u4eba\u304c\u8cc3\u8cb8\u501f\u51e6\u7406\u3057\u305f\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\uff08\u554f97\uff09<\/a><\/strong><\/p>\n<p>\u6240\u6709\u6a29\u79fb\u8ee2\u5916\u30d5\u30a1\u30a4\u30ca\u30f3\u30b9\u30fb\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30ea\u30fc\u30b9\u8cc7\u7523\u306e\u8b72\u6e21\u6642\u306b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5f53\u8a72\u30ea\u30fc\u30b9\u53d6\u5f15\u306b\u3064\u304d\u8cc3\u501f\u4eba\u304c\u8cc3\u8cb8\u501f\u51e6\u7406\u3057\u3001\u305d\u306e\u30ea\u30fc\u30b9\u6599\u306b\u3064\u3044\u3066\u652f\u6255\u3046\u3079\u304d\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u51e6\u7406\uff08\u5206\u5272\u63a7\u9664\uff09\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u30ea\u30fc\u30b9\u8b72\u6e21\u6642\u306b\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u306b\u3088\u308a\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: 15px; text-indent: -15px; 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=157\" target=\"_blank\" rel=\"noopener\">\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\uff08\u554f108\uff09<\/a><\/strong><\/p>\n<p>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306f\u3001\uff11\u4e07\u5186\u672a\u6e80\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u671f\u9593\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u3092\u8981\u3057\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; 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=158\" target=\"_blank\" rel=\"noopener\">\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\u306b\u304a\u3051\u308b\uff11\u4e07\u5186\u672a\u6e80\u306e\u5224\u5b9a\u5358\u4f4d\uff08\u554f109\uff09<\/a><\/strong><\/p>\n<p>\u4e00\u5b9a\u898f\u6a21\u4ee5\u4e0b\u306e\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u4e8b\u52d9\u8ca0\u62c5\u306e\u8efd\u6e1b\u63aa\u7f6e\uff08\u5c11\u984d\u7279\u4f8b\uff09\u306b\u3064\u3044\u3066\u306f\u3001\uff11\u4e07\u5186\u672a\u6e80\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u5bfe\u8c61\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u5358\u4f4d\u3068\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\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=161\" target=\"_blank\" rel=\"noopener\">\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\u3008\uff12\u5272\u7279\u4f8b\u3009\uff08\u554f111\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u958b\u59cb\u5f8c\u4e00\u5b9a\u671f\u9593\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u7c21\u6613\u306b\u8a08\u7b97\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u304c\u3042\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u305d\u306e\u5185\u5bb9\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\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=162\" target=\"_blank\" rel=\"noopener\">\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u2460\uff08\u554f112\uff09<\/a><\/strong><\/p>\n<p>\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u306f\u3001\u57fa\u6e96\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c\uff11\u5343\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ab2\u7a0e\u671f\u9593\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\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=164\" target=\"_blank\" rel=\"noopener\">\uff12\u5272\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u306a\u3044\u8ab2\u7a0e\u671f\u9593\u2461\uff08\u554f113\uff09<\/a><\/strong><\/p>\n<p>\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u306b\u3088\u308a\u7d0d\u7a0e\u7fa9\u52d9\u306e\u514d\u9664\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u5834\u5408\u304c\u3042\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u304c\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:#B22222;\"><\/div>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #b22222;\">\u246e<\/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=165\" target=\"_blank\" rel=\"noopener\">\uff12\u5272\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u8ab2\u7a0e\u671f\u9593\u5f8c\u306e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9078\u629e\uff08\u554f114\uff09<\/a><\/strong><\/p>\n<p>\u5c0f\u898f\u6a21\u4e8b\u696d\u8005\u306b\u4fc2\u308b\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u3059\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\uff12\u5272\u7279\u4f8b\uff09\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u7fcc\u8ab2\u7a0e\u671f\u9593\u304b\u3089\uff12\u5272\u7279\u4f8b\u304c\u9069\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u306e\u3067\u3059\u304c\u3001\u3044\u3064\u307e\u3067\u306b\u6d88\u8cbb\u7a0e\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308c\u3070\u3088\u3044\u3067\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: 15px; text-indent: -15px; 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=23\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u6982\u8981\uff08\u554f\uff11\uff09<\/a><\/strong><\/p>\n<p>\u4ee4\u548c\uff15\u5e74 10 \u6708\uff11\u65e5\u304b\u3089\u958b\u59cb\u3055\u308c\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u306e\u6982\u8981\u3092\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: 15px; text-indent: -15px; 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=28\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u7533\u8acb\u304b\u3089\u767b\u9332\u901a\u77e5\u307e\u3067\u306e\u671f\u9593\uff08\u554f\uff14\uff09<\/a><\/strong><\/p>\n<p>\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304b\u3089\u767b\u9332\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u671f\u9593\u304c\u304b\u304b\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: 15px; text-indent: -15px; 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=30\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\uff08\u554f\uff17\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304c\u958b\u59cb\u3055\u308c\u308b\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u767b\u9332\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u3044\u3064\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\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: 15px; text-indent: -15px; 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=30\" target=\"_blank\" rel=\"noopener\">\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\uff08\u554f\uff18\uff09<\/a><\/strong><\/p>\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff19\u670830\u65e5\u307e\u3067\u306e\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u4e2d\u306b\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001\u3053\u306e\u5834\u5408\u3001\u3044\u3064\u304b\u3089\u8ab2\u7a0e\u4e8b\u696d\u8005\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: 15px; text-indent: -15px; 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=31\" target=\"_blank\" rel=\"noopener\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u671f\u9593\uff08\u500b\u4eba\u4e8b\u696d\u8005\u306e\u5834\u5408\uff09\uff09\uff08\u554f\uff19\uff09<\/a><\/strong><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u304c\u3001\u4ee4\u548c\uff15\u5e7410\u67081\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u3001\u4ee4\u548c\uff15\u5e74\uff11\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c\uff15\u5e7412\u670831\u65e5\u307e\u3067\u306e\u8ab2\u7a0e\u671f\u9593\uff08\u4ee4\u548c\uff15\u5e74\u5206\uff09\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u5177\u4f53\u7684\u306b\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: 15px; text-indent: -15px; 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=34\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u306e\u4efb\u610f\u6027\uff08\u554f11\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u54c1\u76ee\u306e\u8ca9\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u5fc5\u305a\u53d7\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\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: 15px; text-indent: -15px; 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=36\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u306e\u62d2\u5426\uff08\u554f13\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u7533\u8acb\u3057\u305f\u5834\u5408\u306b\u3001\u767b\u9332\u3092\u62d2\u5426\u3055\u308c\u308b\u5834\u5408\u306f\u3042\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: 15px; text-indent: -15px; 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=37\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u306e\u53d6\u308a\u3084\u3081\uff08\u554f14\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u3067\u3042\u308a\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c\uff17\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d6\u308a\u3084\u3081\u305f\u3044\u3068\u8003\u3048\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304c\u5fc5\u8981\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: 15px; text-indent: -15px; 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=40\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\uff08\u554f16\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u305f\u89aa\u304b\u3089\u76f8\u7d9a\u3092\u53d7\u3051\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u306e\u3067\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u624b\u7d9a\u53ca\u3073\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u306e\u52b9\u529b\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: 15px; text-indent: -15px; 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=41\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u306e\u53d6\u6d88\u3057\uff08\u554f17\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u5834\u5408\u306f\u3042\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: 15px; text-indent: -15px; 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=43\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u60c5\u5831\u306e\u516c\u8868\u65b9\u6cd5\uff08\u554f20\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u60c5\u5831\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u516c\u8868\u3055\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: 15px; text-indent: -15px; 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=46\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u60c5\u5831\u306e\u5909\u66f4\u7b49\uff08\u554f23\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u60c5\u5831\u306b\u5909\u66f4\u7b49\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: 15px; text-indent: -15px; 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=50\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u7fa9\u52d9\uff08\u554f28\uff09<\/a><\/strong><\/p>\n<p>\u8fd4\u54c1\u3084\u5024\u5f15\u304d\u7b49\u306e\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3092\u884c\u3046\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306f\u3001\u4f55\u304b\u5bfe\u5fdc\u304c\u5fc5\u8981\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: 15px; text-indent: -15px; 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=61\" target=\"_blank\" rel=\"noopener\">\u767b\u9332\u65e5\u304b\u3089\u767b\u9332\u306e\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u9593\u306e\u53d6\u6271\u3044\uff08\u554f37\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u305d\u306e\u65e8\u304c\u66f8\u9762\u7b49\u3067\u901a\u77e5\u3055\u308c\u308b\u305d\u3046\u3067\u3059\u304c\u3001\u767b\u9332\u65e5\u304b\u3089\u901a\u77e5\u3092\u53d7\u3051\u308b\u307e\u3067\u306e\u9593\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u65e2\u306b\u8acb\u6c42\u66f8\uff08\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u306e\u8a18\u8f09\u4e8b\u9805\u3067\u3042\u308b\u300c\u7a0e\u7387\u3054\u3068\u306b\u5408\u8a08\u3057\u305f\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u7a0e\u8fbc\u4fa1\u984d\u300d\u3092\u8a18\u8f09\u3057\u3066\u304a\u308a\u3001\u300c\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\u300d\u306e\u8a18\u8f09\u306f\u3042\u308a\u307e\u305b\u3093\u3002\uff09\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6539\u3081\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u305f\u66f8\u985e\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246e<\/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=88\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\uff08\u554f58\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u246f<\/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=90\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u3068\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4e00\u306e\u66f8\u985e\u3067\u4ea4\u4ed8\u3059\u308b\u5834\u5408\uff08\u554f60\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u98df\u6599\u54c1\u53ca\u3073\u65e5\u7528\u96d1\u8ca8\u306e\u5378\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u5148\u3068\u8ca9\u58f2\u5968\u52b1\u91d1\u306b\u4fc2\u308b\u5951\u7d04\u3092\u7de0\u7d50\u3057\u3066\u304a\u308a\u3001\u4e00\u5b9a\u306e\u5546\u54c1\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u53d6\u5f15\u9ad8\u306b\u5fdc\u3058\u3066\u3001\u53d6\u5f15\u5148\u306b\u8ca9\u58f2\u5968\u52b1\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8ca9\u58f2\u5968\u52b1\u91d1\u306e\u7cbe\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u5f53\u6708\u5206\u306e\u8acb\u6c42\u66f8\u306b\u304a\u3044\u3066\u3001\u5f53\u6708\u5206\u306e\u8acb\u6c42\u91d1\u984d\u304b\u3089\u524d\u6708\u5206\u306e\u8ca9\u58f2\u5968\u52b1\u91d1\u306e\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u5f62\u5f0f\u3067\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2470<\/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=92\" target=\"_blank\" rel=\"noopener\">\u8ca9\u58f2\u5968\u52b1\u91d1\u7b49\u306e\u8acb\u6c42\u66f8\uff08\u554f61\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u8ca9\u58f2\u4fc3\u9032\u306e\u76ee\u7684\u3067\u3001\u4e00\u5b9a\u306e\u5546\u54c1\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3001\u53d6\u5f15\u9ad8\u306b\u5fdc\u3058\u3066\u3001\u53d6\u5f15\u5148\uff08\u5f53\u793e\u306e\u58f2\u4e0a\u5148\uff09\u306b\u8ca9\u58f2\u5968\u52b1\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u8ca9\u58f2\u5968\u52b1\u91d1\u306e\u7cbe\u7b97\u306b\u5f53\u305f\u3063\u3066\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u5968\u52b1\u91d1\u8acb\u6c42\u66f8\u306b\u57fa\u3065\u304d\u652f\u6255\u3044\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3068\u3057\u3066\u51e6\u7406\u3057\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u306f\u3001\u5f53\u793e\u304b\u3089\u53d6\u5f15\u5148\u306b\u5bfe\u3057\u3066\u3001\u6539\u3081\u3066\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2471<\/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=105\" target=\"_blank\" rel=\"noopener\">\u7aef\u6570\u5024\u5f15\u304d\u304c\u3042\u308b\u5834\u5408\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\uff08\u554f68\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u98df\u6599\u54c1\u306a\u3069\u306e\u5378\u58f2\u3092\u884c\u3063\u3066\u3044\u307e\u3059\u3002\u53d6\u5f15\u5148\u306b\u5bfe\u3059\u308b\u8acb\u6c42\u306b\u969b\u3057\u3066\u3001\u5f53\u8a72\u8acb\u6c42\u91d1\u984d\u306e\u5408\u8a08\u984d\u306e\u7aef\u6570\u3092\u5024\u5f15\u304d\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3059\u304c\uff08\u3044\u308f\u3086\u308b\u300c\u51fa\u7cbe\u5024\u5f15\u304d\u300d\uff09\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2472<\/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=120\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u3092\u63d0\u4f9b\u3057\u305f\u5834\u5408\u306e\u4fdd\u5b58\u65b9\u6cd5\uff08\u554f79\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<br \/>\n\u63d0\u4f9b\u3057\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u4fdd\u5b58\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u2473<\/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=124\" target=\"_blank\" rel=\"noopener\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\uff08\u554f82\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306e\u4e0b\u3067\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3092\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u3251<\/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=126\" 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\u554f83\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u3252<\/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=133\" target=\"_blank\" rel=\"noopener\">\u4ed5\u5165\u660e\u7d30\u66f8\u306b\u304a\u3044\u3066\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u305f\u5834\u5408\uff08\u554f88\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u98df\u54c1\u53ca\u3073\u65e5\u7528\u96d1\u8ca8\u306e\u8ca9\u58f2\u3092\u884c\u3046\u4e8b\u696d\u8005\u3067\u3059\u3002\u5f53\u793e\u306e\u5546\u54c1\u8ca9\u58f2\u58f2\u4e0a\u3052\u306b\u95a2\u3057\u3066\u306f\u3001\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u76f8\u624b\u65b9\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u308b\u6b21\u306e\u652f\u6255\u901a\u77e5\u66f8\u306b\u57fa\u3065\u304d\u652f\u6255\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u8fd4\u54c1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u652f\u6255\u901a\u77e5\u66f8\u306b\u305d\u306e\u5185\u5bb9\u7b49\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u3046\u3057\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u304a\u3044\u3066\u306f\u3001\u6539\u3081\u3066\u3001\u9069\u683c\u8fd4\u9084\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304b\u3002<br \/>\n\u306a\u304a\u3001\u76f8\u624b\u65b9\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u652f\u6255\u901a\u77e5\u66f8\u3092\u4fdd\u5b58\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u3253<\/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=148\" target=\"_blank\" rel=\"noopener\">\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u9069\u683c\u8acb\u6c42\u66f8\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306e\u4fdd\u5b58\u65b9\u6cd5\uff08\u554f100\uff09<\/a><\/strong><\/p>\n<p>\u5f53\u793e\u306f\u3001\u53d6\u5f15\u5148\u304b\u3089\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\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u3066\u3044\u307e\u3059\u3002\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305f\u3081\u306b\u306f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3092\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u4fdd\u5b58\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u3254<\/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=176\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u306a\u3069\u306e\u8acb\u6c42\u66f8\u7b49\u306b\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u306b\u3088\u308b\u4ed5\u5165\u7a0e\u984d\u306e\u7a4d\u4e0a\u3052\u8a08\u7b97\uff08\u554f125\uff09<\/a><\/strong><\/p>\n<p>\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u306b\u3064\u3044\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u306e\u3042\u308b\u6d88\u8cbb\u7a0e\u984d\u7b49\u306b\u57fa\u3065\u3044\u3066\u7a4d\u4e0a\u3052\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u984d\u7b49\u306e\u8a18\u8f09\u304c\u306a\u3044\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\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: 15px; text-indent: -15px; margin-bottom: 10px;\"><strong><span style=\"color: #333399;\">\u3255<\/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=178\" target=\"_blank\" rel=\"noopener\">\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u7d4c\u904e\u63aa\u7f6e\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306e\u7a0e\u984d\u8a08\u7b97\uff08\u554f127\uff09<\/a><\/strong><\/p>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u958b\u59cb\u5f8c\uff16\u5e74\u9593\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3082\u4e00\u5b9a\u5272\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u3092\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<\/p><\/p><\/p><\/p><\/p><\/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 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 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    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f\uff14\u670814\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\u4ee4\u548c\uff14\u5e7411\u670825\u65e5\uff09\u3001\u65b0\u305f\u306b15\u554f\u3092\u8ffd\u52a0\u305725\u554f\u306e\u6539\u8a02\u3092\u884c\u3063\u305f\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,187,177,167,179,289],"tags":[726,335],"backnumber":[],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-11 16:54:42","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261629"}],"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\/10656"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=261629"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/261629\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=261629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=261629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=261629"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=261629"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=261629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}