{"id":263463,"date":"2023-11-22T10:19:43","date_gmt":"2023-11-22T01:19:43","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=263463"},"modified":"2026-03-10T11:51:13","modified_gmt":"2026-03-10T02:51:13","slug":"general-rule-article-198","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/general-rule-article-198\/","title":{"rendered":"\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u3053\u308c\u307e\u3067\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u306e\u50be\u5411\u3068\u5e33\u7c3f\u4e0d\u63d0\u51fa\u306b\u4fc2\u308b\u52a0\u91cd\u63aa\u7f6e\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #1e50a2; font-size: 16px;\"><strong>\u3008\u3082\u3046\u3059\u3050\u9069\u7528\u958b\u59cb\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 18px;\">\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b<\/span><\/strong><\/h3>\n<h3 style=\"text-align: center;\"><strong><span style=\"font-size: 22px;\">\u52a0\u7b97\u7a0e<\/span><span style=\"font-size: 20px;\">\u306e<\/span><span style=\"font-size: 22px;\">\u52a0\u91cd\u63aa\u7f6e<\/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\u3053\u308c\u307e\u3067\u306e\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u306e\u50be\u5411\u3068\u5e33\u7c3f\u4e0d\u63d0\u51fa\u306b\u4fc2\u308b\u52a0\u91cd\u63aa\u7f6e\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u30fb\u7a0e\u7406\u58eb\u3000<strong>\u5927\u6a4b\u3000\u8aa0\u4e00<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color: #d9a62e;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 5px; margin-top: -18px;\"><strong><span style=\"font-size: 18px;\">\u306f\u3058\u3081\u306b<\/span><\/strong><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:2px;border-color: #d9a62e;\"><\/div>\n<p>\u52a0\u7b97\u7a0e\u306f\u3001\u7533\u544a\u7d0d\u7a0e\u5236\u5ea6\u306e\u5b9a\u7740\u3068\u767a\u5c55\u3092\u56f3\u308b\u305f\u3081\u3001\u7533\u544a\u7fa9\u52d9\u304c\u9069\u5207\u306b\u5c65\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u4e00\u7a2e\u306e\u884c\u653f\u5236\u88c1\u7684\u306a\u6027\u683c\u3092\u6709\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6628\u4eca\u306e\u52a0\u7b97\u7a0e\u306b\u4fc2\u308b\u7a0e\u5236\u6539\u6b63\u306e\u7279\u5fb4\u3068\u3057\u3066\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u3068\u3057\u3066\u306e\u52b9\u679c\u304c\u3088\u308a\u8868\u308c\u308b\u3088\u3046\u306b\u3001\u8aa0\u5b9f\u306b\u7533\u544a\u7fa9\u52d9\u3092\u5c65\u884c\u3057\u3088\u3046\u3068\u3057\u3066\u3044\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u8efd\u6e1b\u3092\u3001\u76f8\u5bfe\u7684\u306b\u60aa\u8cea\u3068\u8a8d\u3081\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u52a0\u91cd\u3092\u305d\u308c\u305e\u308c\u5fd7\u5411\u3059\u308b\u3068\u3044\u3046\u50be\u5411\u306b\u3042\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u6cd5\u5b9a\u3055\u308c\u3066\u3044\u308b\u4ee4\u548c\uff14\u5e74\u5ea6\u53ca\u3073\u4ee4\u548c\uff15\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3051\u308b\u52a0\u7b97\u7a0e\u306e\u52a0\u91cd\u63aa\u7f6e\u3092\u4e2d\u5fc3\u306b\u3001\u6700\u8fd1\u306e\u52a0\u7b97\u7a0e\u306b\u4fc2\u308b\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981\u3068\u7279\u5fb4\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306b\u3057\u305f\u3044\u3002<!--more--><\/p>\n<h4 style=\"text-align: center;\"><span style=\"color: #1e50a2;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/strong><\/h4>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263464 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1.png\" alt=\"\" width=\"2401\" height=\"1873\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1.png 2401w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-300x234.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-1024x799.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-768x599.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-1536x1198.png 1536w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-2048x1598.png 2048w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-1-600x468.png 600w\" sizes=\"(max-width: 2401px) 100vw, 2401px\" \/><\/a><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 30px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/i01.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599<\/a>\u300d\u306e\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u52a0\u7b97\u7a0e\u306e\u6982\u8981<\/a>\u300d\uff09<\/span><\/p>\n<p>\u4e0a\u8a18\u306e\u56f3\u8868\u306e\uff08\u6ce8\uff09\u304c\u6700\u8fd1\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u5897\u52a0\u3057\u3066\u3044\u308b\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u52a0\u7b97\u7a0e\u306b\u4fc2\u308b\u6700\u8fd1\u306e\u7a0e\u5236\u6539\u6b63\u306e\u6982\u8981<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u306e\u6355\u6349\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3055\u308c\u305f\u8abf\u66f8\u306b\u8a18\u8f09\u306e\u3042\u308b\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u7533\u544a\u6f0f\u308c\u306e\u5834\u5408\u306b\u306f\uff15\uff05\u8efd\u6e1b\u3001\u305d\u3046\u3067\u306a\u3044\u5834\u5408\u306b\u306f\uff15\uff05\u52a0\u91cd\u306e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u5236\u5ea6\u306e\u5275\u8a2d<\/strong><\/h4>\n<p>\u3053\u308c\u307e\u3067\u306e\u300c\u8ca1\u7523\u50b5\u52d9\u660e\u7d30\u66f8\u300d\u306e\u63d0\u51fa\u7387\u304c\u82b3\u3057\u304f\u306a\u304b\u3063\u305f\u3053\u3068\u304b\u3089\u3001\u5e73\u621027\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u5236\u5ea6\u304c\u5275\u8a2d\u3055\u308c\u308b\u3068\u3068\u3082\u306b\u3001\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306b\u985e\u4f3c\u3057\u305f\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u8abf\u67fb\u901a\u77e5\u4ee5\u5f8c\u30fb\u66f4\u6b63\u6c7a\u5b9a\u4e88\u77e5\u524d\u306e\u6bb5\u968e\u306b\u304a\u3051\u308b\u533a\u5225<\/strong><\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u904e\u7a0b\u3067\u3044\u304d\u306a\u308a\u591a\u984d\u306e\u4fee\u6b63\u7533\u544a\u53c8\u306f\u671f\u9650\u5f8c\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u3092\u56de\u907f\u3059\u308b\u4e8b\u4f8b\u304c\u6563\u898b\u3055\u308c\u3066\u3044\u305f\u3053\u3068\u304b\u3089\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u8abf\u67fb\u901a\u77e5\u4ee5\u5f8c\u30fb\u66f4\u6b63\u6c7a\u5b9a\u4e88\u77e5\u524d\u306e\u6bb5\u968e\u3092\u533a\u5225\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f93\u524d\u3088\u308a\u3082\uff15\uff05\u305a\u3064\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u7e70\u308a\u8fd4\u3057\u306e\u7121\u7533\u544a\u30fb\u4eee\u88c5\u96a0\u307a\u3044\u306b\u5bfe\u5fdc\u3057\u305f\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<p>\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u7121\u7533\u544a\u30fb\u4eee\u88c5\u96a0\u307a\u3044\u306e\u56de\u6570\u306b\u304b\u304b\u308f\u3089\u305a\u4e00\u5f8b\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u304c\u3053\u308c\u3089\u3092\u7e70\u308a\u8fd4\u3059\u4e8b\u4f8b\u304c\u307f\u3089\u308c\u305f\u3053\u3068\u304b\u3089\u3001\u884c\u653f\u5236\u88c1\u3068\u3057\u3066\u306e\u727d\u5236\u52b9\u679c\u3092\u9ad8\u3081\u308b\u305f\u3081\u3001\u5e73\u621028\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u305b\u3089\u308c\u305f\u8005\u304c\u518d\u3073\u7121\u7533\u544a\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u300110\uff05\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u66f8\u985e\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306e\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<p>\u56fd\u5916\u8ca1\u7523\u306f\u3001\u628a\u63e1\u306b\u6642\u9593\u7684\u30fb\u7269\u7406\u7684\u306a\u5236\u7d04\u304c\u52a0\u308f\u308a\u3001\u66f4\u6b63\u6c7a\u5b9a\u306e\u671f\u9593\u5236\u9650\u306b\u3088\u308a\u6355\u6349\u306b\u5236\u7d04\u304c\u751f\u3058\u308b\u3068\u3044\u3063\u305f\u7279\u5fb4\u304c\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u3088\u308a\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u81ea\u4e3b\u7684\u306a\u8cc7\u6599\u306e\u63d0\u51fa\u3092\u4fc3\u3059\u305f\u3081\u306b\u3001\u4ee4\u548c\uff12\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u56fd\u5916\u8ca1\u7523\u306b\u4fc2\u308b\u8cc7\u6599\u3092\u6240\u8981\u306e\u65e5\u6570\u307e\u3067\u306b\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f93\u6765\u306e\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e\uff15\uff05\u52a0\u91cd\u3092\u66f4\u306b\uff15\uff05\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff16\uff09\u3000\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u95a2\u4fc2\u3059\u308b\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<p>\u4ee4\u548c\uff13\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u6c34\u6e96\u306b\u304a\u3051\u308b\u5e33\u7c3f\u4fdd\u5b58\u3092\u666e\u53ca\u3059\u308b\u305f\u3081\u306b\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u8a18\u9332\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3066\u751f\u3058\u305f\u7533\u544a\u6f0f\u308c\u306b\u3064\u3044\u3066\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3092\uff15\uff05\u8efd\u6e1b\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u75d5\u8de1\u304c\u6b8b\u308a\u306b\u304f\u3044\u3053\u3068\u304c\u7279\u5fb4\u306e\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u304c\u884c\u308f\u308c\u305f\u96fb\u78c1\u7684\u8a18\u9332\u306b\u8a18\u8f09\u3055\u308c\u305f\u4e8b\u9805\u306b\u95a2\u3057\u3066\u4eee\u88c5\u96a0\u307a\u3044\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u91cd\u52a0\u7b97\u7a0e\u309210\uff05\u52a0\u91cd\u3059\u308b\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u305f\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u8a18\u5e33\u6c34\u6e96\u306e\u5411\u4e0a\u306b\u8cc7\u3059\u308b\u305f\u3081\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u7b49\u306e\u52a0\u91cd\u63aa\u7f6e<\/strong><\/h4>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u52a0\u91cd\u63aa\u7f6e\u5275\u8a2d\u306e\u8b70\u8ad6<\/strong><\/h4>\n<p>\u7d0d\u7a0e\u8005\u304c\u4fe1\u983c\u6027\u306e\u3042\u308b\u8a18\u5e33\u3092\u3057\u306a\u3044\u5834\u5408\u306b\u306f\u3001 \u305d\u306e\u53d6\u5f15\u5b9f\u614b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u53cd\u9762\u8abf\u67fb\u7b49\u306e\u8ffd\u52a0\u7684\u306a\u5bfe\u5fdc\u304c\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8a18\u5e33\u3084\u5e33\u7c3f\u4fdd\u5b58\u7fa9\u52d9\u3092\u679c\u305f\u3055\u306a\u304f\u3066\u3082\u3001\u305d\u306e\u8a18\u5e33\u3084\u5e33\u7c3f\u4fdd\u5b58\u304c\u4e0d\u5341\u5206\u3067\u3042\u308b\u3053\u3068\u306e\u307f\u3067\u306f\u4eee\u88c5\u96a0\u307a\u3044\u306e\u4e8b\u5b9f\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u304b\u3089\u91cd\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u304c\u56f0\u96e3\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u8a18\u5e33\u7fa9\u52d9\u4e0d\u5c65\u884c\u306b\u5bfe\u3059\u308b\u7d4c\u6e08\u7684\u306a\u4e0d\u5229\u76ca\u304c\u5c11\u306a\u3044\u3053\u3068\u304c\u8a18\u5e33\u306e\u52d5\u6a5f\u4ed8\u3051\u3092\u4e4f\u3057\u304f\u3055\u305b\u3066\u3044\u308b\u3068\u3044\u3046\u554f\u984c\u304c\u56fd\u7a0e\u5f53\u5c40\u306b\u304a\u3044\u3066\u554f\u984c\u8996\u3055\u308c\u3066\u3044\u305f\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u52a0\u91cd\u63aa\u7f6e\u306e\u6982\u8981<\/strong><\/h4>\n<p>\u7d0d\u7a0e\u8005\u304c\u8abf\u67fb\u62c5\u5f53\u8077\u54e1\u304b\u3089\u5e33\u7c3f\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u53ce\u5165\u91d1\u984d\uff08\u58f2\u4e0a\uff09\u306b\u3064\u3044\u3066\u4ee5\u4e0b\u306b\u8a72\u5f53\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u309210\uff05\u52a0\u91cd\u3059\u308b\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:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u3000\u4e0d\u8a18\u5e33\u53c8\u306f\u4e0d\u4fdd\u5b58\u3067\u3042\u3063\u305f\u5834\u5408<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u3000\u8a18\u8f09\u4e0d\u5099\u306e\u7a0b\u5ea6\u304c\u8457\u3057\u304f<strong><span style=\"color: #006400;\">\u2460<\/span><\/strong>\u3068\u540c\u8996\u3057\u5f97\u308b\u5834\u5408\uff08\u5177\u4f53\u7684\u306b\u306f\u53ce\u5165\u91d1\u984d\u306e\uff15\u5272\u4ee5\u4e0a\u306b\u3064\u3044\u3066\u4e0d\u8a18\u8f09\u306e\u5834\u5408\uff09<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u53ce\u5165\u91d1\u984d\u306e\uff13\u5206\u306e\uff11\u4ee5\u4e0a\uff08\uff15\u5272\u672a\u6e80\uff09\u306b\u3064\u3044\u3066\u4e0d\u8a18\u8f09\u3067\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u52a0\u91cd\u63aa\u7f6e\u306f\uff15\uff05\u3068\u306a\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"font-size: 12px;\">\u203b\u753b\u50cf\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3068\u3001\u5225\u30da\u30fc\u30b8\u3067PDF\u304c\u958b\u304d\u307e\u3059\u3002<\/span><\/p>\n<p><a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/PDF\/p0735-0796.pdf#page=28\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-263465 size-full\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2.png\" alt=\"\" width=\"1301\" height=\"931\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2.png 1301w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2-300x215.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2-1024x733.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2-768x550.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2023\/11\/r6kasan1-2-600x429.png 600w\" sizes=\"(max-width: 1301px) 100vw, 1301px\" \/><\/a><\/p>\n<p style=\"margin-left: 12px; text-indent: -12px; margin-bottom: 30px; margin-top: -25px;\"><span style=\"font-size: 12px;\">\uff08\u51fa\u5178\uff1a\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/index.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff14\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u89e3\u8aac<\/a>\u300d\u306e\u300c<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/PDF\/p0735-0796.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u901a\u5247\u6cd5\u7b49\u306e\u6539\u6b63<\/a>\u300d<a title=\"\u8ca1\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2022\/explanation\/PDF\/p0735-0796.pdf#page=28\" target=\"_blank\" rel=\"noopener\">762\u9801<\/a>\uff09<\/span><\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u53ce\u5165\u91d1\u984d\uff08\u58f2\u4e0a\uff09\u3092\u57fa\u6e96\u3068\u3057\u305f\u8da3\u65e8\u3068\u305d\u306e\u5177\u4f53\u7684\u306a\u7bc4\u56f2<\/strong><\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u3005\u306e\u8a18\u5e33\u6bb5\u968e\u3067\u306f\u305d\u306e\u5177\u4f53\u7684\u306a\u984d\u3092\u4e88\u898b\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\uff08\u6c7a\u7b97\u6bb5\u968e\u306b\u306a\u3063\u3066\u521d\u3081\u3066\u628a\u63e1\u3067\u304d\u308b\uff09\u3053\u3068\u304b\u3089\u57fa\u6e96\u306b\u63a1\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u901a\u5e38\u306f\u7a0e\u984d\u3092\u5727\u7e2e\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u53ce\u5165\u306b\u6bd4\u3057\u3066\u4e8b\u696d\u8005\u306e\u81ea\u4e3b\u7684\u306a\u8a18\u5e33\u304c\u671f\u5f85\u3067\u304d\u308b\u307b\u304b\u3001\u305d\u306e\u8a08\u4e0a\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u7b97\u3084\u8cc7\u672c\u7684\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306a\u3069\u3001\u4e00\u5b9a\u6c34\u6e96\u4ee5\u4e0a\u306e\u7a0e\u30fb\u4f1a\u8a08\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u70b9\u306a\u3069\u3092\u8e0f\u307e\u3048\u3064\u3064\u3001\u7a0e\u52d9\u5f53\u5c40\u306b\u304a\u3051\u308b\u7a0e\u52d9\u8abf\u67fb\u306e\u57f7\u884c\u53ef\u80fd\u6027\u306b\u3082\u914d\u610f\u3057\u3066\u57fa\u6e96\u306b\u63a1\u7528\u3055\u308c\u306a\u304b\u3063\u305f\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u672c\u63aa\u7f6e\u306e\u9069\u7528\u8981\u4ef6\u3067\u3042\u308b\u4e0a\u8a18<strong>\uff08\uff12\uff09<\/strong>\u306e<span style=\"color: #006400;\"><strong>\u2460<\/strong><\/span>\u53c8\u306f<span style=\"color: #006400;\"><strong>\u2461<\/strong><\/span>\u306b\u63b2\u3052\u308b\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u58f2\u4e0a\u3092\u7528\u3044\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002<\/p>\n<p>\u306a\u304a\u3001 \u4e8b\u696d\u8005\u3054\u3068\u306e\u4f1a\u8a08\u30ea\u30c6\u30e9\u30b7\u30fc\u306e\u9055\u3044\u7b49\u306b\u914d\u616e\u3059\u308b\u89b3\u70b9\u304b\u3089\u3001\u58f2\u4e0a\u306b\u542b\u307e\u308c\u306a\u3044\u53ce\u5165\u91d1\u984d\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u4e0a\u306e\u55b6\u696d\u5916\u53ce\u76ca\u3001\u7279\u5225\u640d\u76ca\u306b\u4fc2\u308b\u53ce\u5165\u7b49\u306e\u55b6\u696d\u306b\u76f4\u63a5\u95a2\u4fc2\u306e\u306a\u3044\u3082\u306e\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u8c61\u5916\u3068\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u672c\u63aa\u7f6e\u306f\u300c\u5e33\u7c3f\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u7b49\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4f8b\u3048\u3070\u3001\u6d88\u8cbb\u7a0e\u6cd5\u4e0a\u306e\u4e8b\u696d\u8005\u304c\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u308b\u5e33\u7c3f\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e33\u7c3f\u306b\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u306b\u542b\u307e\u308c\u306a\u3044\u56fd\u5916\u58f2\u4e0a\uff08\u4e0d\u8ab2\u7a0e\u53d6\u5f15\uff09\u306f\u542b\u307e\u308c\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; 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