{"id":263448,"date":"2024-01-25T10:19:22","date_gmt":"2024-01-25T01:19:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263448"},"modified":"2026-02-26T12:24:28","modified_gmt":"2026-02-26T03:24:28","slug":"consumption-article-225","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-225\/","title":{"rendered":"\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09\u306e\u7a0e\u52d9\uff31\uff06\uff21\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u6599\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><p><strong>\u3000<\/strong><\/p>\n<h3 style=\"text-align: center;\"><strong><span style=\"color: #993366;\">\u5b66\u4f1a\uff08\u5b66\u8853\u56e3\u4f53\uff09<\/span><span style=\"font-size: 22px;\">\u306e<\/span>\u7a0e\u52d9<span style=\"color: #4682b4;\">\uff31<span style=\"font-size: 22px;\">\uff06<\/span>\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u6599\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5bfe\u5fdc\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5ca1\u90e8\u3000\u6b63\u7fa9<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #cd853f ;\"><\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #cd853f;\">\u25c6<\/span>\u9023\u8f09\u958b\u59cb\u306b\u3042\u305f\u3063\u3066<span style=\"color: #cd853f;\">\u25c6<\/span><\/strong><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #cd853f ;\"><\/div>\n\u5b66\u4f1a\u306b\u306f\u3001\u5b66\u4f1a\u7279\u6709\u306e\u53d6\u5f15\u304c\u3042\u308b\u304c\u3001\u5b66\u4f1a\u81ea\u4f53\u306f\u3001\u55b6\u5229\u6cd5\u4eba\u3068\u6bd4\u8f03\u3057\u3066\u4e8b\u4f8b\u304c\u5c11\u306a\u3044\u305f\u3081\u3001\u5f53\u8a72\u7279\u6709\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u304c\u660e\u793a\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306f\u3042\u307e\u308a\u306a\u3044\u3002\u305d\u306e\u305f\u3081\u3001\u5b66\u4f1a\u306e\u7a0e\u52d9\u5b9f\u52d9\u306b\u304a\u3044\u3066\u306f\u3001\u5b66\u4f1a\u7279\u6709\u306e\u53d6\u5f15\u306b\u95a2\u3057\u3066\u3001\u6cd5\u4ee4\u30fb\u901a\u9054\u3092\u3069\u306e\u3088\u3046\u306b\u5f53\u3066\u306f\u3081\u3066\u8003\u3048\u308b\u3079\u304d\u306a\u306e\u304b\u5224\u65ad\u306b\u8ff7\u3046\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u5f53\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u3001\u5b66\u4f1a\u7279\u6709\u306e\u53d6\u5f15\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u3092\u7528\u3044\u305f\uff31\uff06\uff21\u5f62\u5f0f\u3067\u89e3\u8aac\u3059\u308b\u3082\u306e\u3068\u3059\u308b\u3002\u306a\u304a\u3001\u5f53\u9023\u8f09\u306b\u304a\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u4e8b\u4f8b\u3092\u60f3\u5b9a\u3057\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u304c\u3001\u540c\u3058\u3088\u3046\u306a\u8ad6\u70b9\u3067\u3082\u3001\u5b9f\u969b\u306e\u4e8b\u4f8b\u3067\u306f\u3001\u5b66\u4f1a\u3054\u3068\u306b\u72b6\u6cc1\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #c1da9b;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#4682b4;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #4682b4;\"><strong>\u3014\uff31\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#4682b4;\"><\/div>\n<p>\u672c\u5b66\u4f1a\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u3067\u306f\u3001\u30bb\u30df\u30ca\u30fc\u306e\u958b\u50ac\u306b\u95a2\u3057\u3066\u3001\u5b66\u4f1a\u6307\u5b9a\u306e\u9280\u884c\u53e3\u5ea7\u306b\u53d7\u8b1b\u6599\u306e\u632f\u8fbc\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3044\u307e\u3059\u3002\u53d7\u8b1b\u6599\u306e\u632f\u8fbc\u306b\u95a2\u3057\u3066\u306f\u3001\u5f93\u6765\u3001\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u8fbc\u660e\u7d30\uff08\u5229\u7528\u660e\u7d30\uff09\u3092\u3082\u3063\u3066\u3001\u53d7\u8b1b\u6599\u3092\u652f\u6255\u3063\u305f\u8a3c\u6191\u3068\u3057\u3066\u3082\u3089\u3063\u3066\u304a\u308a\u3001\u6539\u3081\u3066\u5b66\u4f1a\u3068\u3057\u3066\u53d7\u8b1b\u6599\u306b\u4fc2\u308b\u9818\u53ce\u66f8\u3092\u4ea4\u4ed8\u3057\u3066\u3044\u307e\u305b\u3093\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u304a\u3044\u3066\u306f\u3001\u5b66\u4f1a\u3068\u3057\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<\/div>\n<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 10px; border-radius: 10px;background-color:#FFFFFF;color:#000000;border-color:#993366;\">\n\t\t<h2 style=\"text-align: center;\"><span style=\"color: #993366;\"><strong>\u3014\uff21\u3015<\/strong><\/span><\/h2>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:5px;border-color:#993366;\"><\/div>\n<p>\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u8fbc\u660e\u7d30\uff08\u5229\u7528\u660e\u7d30\uff09\u306f\u3001\u53d7\u8b1b\u6599\u306b\u4fc2\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u5b66\u4f1a\u306f\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u6c42\u3081\u306b\u5fdc\u3058\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53d7\u8b1b\u8005\u304c\u5fc5\u305a\u3057\u3082\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u3068\u306f\u9650\u3089\u306a\u3044\u305f\u3081\u3001\u4e00\u5f8b\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6c42\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u4ea4\u4ed8\u3059\u308b\u3088\u3046\u306a\u5bfe\u5fdc\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u30bb\u30df\u30ca\u30fc\u306f\u3001\u901a\u5e38\u3001\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u3092\u524d\u63d0\u3068\u3057\u3066\u958b\u50ac\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u305f\u3081\u3001\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3067\u306f\u306a\u304f\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<h4 style=\"text-align: center;\"><strong><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\uff3b\u89e3\u8aac\uff3d<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><span style=\"color: #993366;\">\u25bc<\/span><span style=\"color: #4682b4;\">\u25b2<\/span><\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: 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style=\"margin-left: 15px; text-indent: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf#page=54\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u3067\u304d\u308b\u4e8b\u696d<\/a>\u300d\uff09\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u4eee\u306b\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u306e\u78ba\u8a8d\u3092\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u76f8\u624b\u65b9\u306e\u7279\u5b9a\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u306a\u3044\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u4e0d\u7279\u5b9a\u304b\u3064\u591a\u6570\u306e\u8005\u306b\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u4e8b\u696d\u306b\u8a72\u5f53\u3057\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u30bb\u30df\u30ca\u30fc\u306e\u53d7\u8b1b\u6599\u306b\u95a2\u3057\u3066\u3001\u53d7\u8b1b\u4eba\u6570\u5236\u9650\u306e\u95a2\u4fc2\u4e0a\u3001\u4e8b\u524d\u7533\u8fbc\u3092\u524d\u63d0\u3068\u3057\u3001\u53d7\u8b1b\u8005\u306e\u6c0f\u540d\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u30bb\u30df\u30ca\u30fc\u306e\u958b\u50ac\u306b\u3042\u305f\u3063\u3066\u53d7\u8b1b\u8005\u500b\u4eba\u306e\u7279\u5b9a\u3092\u5fc5\u8981\u3068\u3057\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002\u305d\u306e\u305f\u3081\u3001\u30bb\u30df\u30ca\u30fc\u306e\u53d7\u8b1b\u6599\u306b\u95a2\u3057\u3066\u306f\u3001\u305f\u3068\u3048\u6c0f\u540d\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\uff08\u56fd\u7a0e\u5e81\uff1a<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<\/a>\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#page=21\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u3092\u4ea4\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u4e8b\u696d\u306e\u5177\u4f53\u4f8b<\/a>\u300d\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: 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rel=\"noopener\">\u6d88\u57fa\u901a\uff11\uff0d\uff18\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u5bb6\u8cc3\u306e\u652f\u6255\u306b\u95a2\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u95a2\u3057\u3066\u3001\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5e74\u6708\u65e5\u4ee5\u5916\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u5951\u7d04\u66f8\u3068\u3068\u3082\u306b\u901a\u5e33\uff08\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306e\u5e74\u6708\u65e5\u306e\u4e8b\u5b9f\u3092\u793a\u3059\u3082\u306e\uff09\u3092\u4f75\u305b\u3066\u4fdd\u5b58\u3059\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\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#page=167\" target=\"_blank\" rel=\"noopener\">\u53e3\u5ea7\u632f\u66ff\u30fb\u53e3\u5ea7\u632f\u8fbc\u306b\u3088\u308b\u5bb6\u8cc3\u306e\u652f\u6255<\/a>\u300d\uff09\u3002<\/p>\n<p>\u3053\u308c\u3092\u30bb\u30df\u30ca\u30fc\u306b\u7f6e\u304d\u63db\u3048\u3066\u8003\u3048\u305f\u5834\u5408\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u30bb\u30df\u30ca\u30fc\u306e\u958b\u50ac\u8981\u9805\uff08\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u306b\u516c\u958b\u3059\u308b\u958b\u50ac\u8981\u9805\uff09\u306b\u8a18\u8f09\u3057\u3066\u304a\u304d\u3001\u5f53\u8a72\u958b\u50ac\u8981\u9805\u3068\u91d1\u878d\u6a5f\u95a2\u306e\u632f\u8fbc\u660e\u7d30\uff08\u5229\u7528\u660e\u7d30\uff09\u3092\u4fdd\u5b58\u3057\u3066\u304a\u3051\u308c\u3070\u3001\u5bb6\u8cc3\u306b\u95a2\u3059\u308b\u8907\u6570\u306e\u66f8\u985e\u306e\u6271\u3044\u3068\u540c\u69d8\u306b\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u53ef\u80fd\u304b\u5426\u304b\u3068\u3044\u3046\u70b9\u304c\u554f\u984c\u3068\u306a\u308b\u3002\u306a\u305c\u306a\u3089\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u5834\u5408\u3001\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u304c\u4e0d\u8981\u3067\u3042\u308b\u305f\u3081\u3001\u958b\u50ac\u8981\u9805\u4e0a\u3001\u9069\u683c\u7c21\u6613\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u3059\u3079\u3066\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3060\u304b\u3089\u3067\u3042\u308b\u3002<\/p>\n<p 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