{"id":264668,"date":"2024-03-14T10:18:58","date_gmt":"2024-03-14T01:18:58","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=264668"},"modified":"2024-03-14T10:53:58","modified_gmt":"2024-03-14T01:53:58","slug":"consumption-article-230","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-230\/","title":{"rendered":"\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u3000\u3010\u7b2c36\u56de\u3011\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3057\u3066\u6cd5\u4eba\u304c\u6c7a\u7b97\u306b\u5411\u3051\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3079\u304d\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #800080;\"><strong>\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<span style=\"color: #666699;\">\uff31<\/span><span style=\"font-size: 20px; color: #999999;\">\uff06<\/span><span style=\"color: #cd5c5c;\">\uff21<\/span><\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c36\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3057\u3066\u6cd5\u4eba\u304c\u6c7a\u7b97\u306b\u5411\u3051\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3079\u304d\u4e8b\u9805\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"padding: 10px; border: 3px solid #666699; background-color: #e6f8fa; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #666699;\"><strong>\u3010\uff31\u3011<\/strong><\/span><\/h4>\n<p>\u5f53\u793e\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u3068\u540c\u6642\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\uff13\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u6c7a\u7b97\u306b\u5411\u3051\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<!--more--><\/p>\n<div style=\"padding: 10px; border: 3px double #800000; background-color: #ffffff; border-radius: 10px; margin-bottom: 20px;\">\n<p style=\"text-align: center; margin-bottom: 10px;\"><span style=\"color: #800000;\"><strong>\u3014\u30dd\u30a4\u30f3\u30c8\u3015<\/strong><\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#800000;\"><\/div>\n<ul>\n<li><strong>\u81ea\u793e\u306e\u7533\u544a\u66f8\u306e\u8a08\u7b97\u65b9\u6cd5\u304c\u3001\uff12\u5272\u7279\u4f8b\u30fb\u7c21\u6613\u8ab2\u7a0e\u30fb\u4e00\u822c\u8ab2\u7a0e\u3001\u4e00\u822c\u8ab2\u7a0e\u306e\u4e2d\u3067\u3082\u5c11\u984d\u7279\u4f8b\u306e\u9069\u7528\u304c\u53ef\u80fd\u304b\u5426\u304b\u3067\u5bfe\u5fdc\u3059\u3079\u304d\u7bc4\u56f2\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/strong><\/li>\n<li><strong>\u300c\u8ab2\u7a0e\u4ed5\u5165\u308c\u306e\u76f8\u624b\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u3053\u3068\u3055\u3048\u78ba\u8a8d\u3059\u308c\u3070\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u306a\u304f\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u300d\u306a\u3069\u306e\u601d\u3044\u9055\u3044\u304c\u3057\u3070\u3057\u3070\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u300d\u304c\u5fc5\u9808\u3067\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3092\u304a\u9858\u3044\u3057\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #bcdbf7;\"><strong>\uff0a\u3000\u3000\uff0a\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<h4 style=\"padding: 10px; border: 3px solid #cd5c5c; background-color: #ffede6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3010\uff21\u3011<\/strong><\/span><\/h4>\n<p>\u6b21\u306b\u5217\u6319\u3059\u308b\u30c1\u30a7\u30c3\u30af\u9805\u76ee\u306e\u78ba\u8a8d\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u4e8b\u696d\u8005<\/strong><\/h4>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u4e8b\u696d\u8005\u306f\u3001\u6b21\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.1<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u8ab2\u7a0e\u8cc7\u7523\u306e\u8b72\u6e21\u7b49\u306b\u3064\u304d\u3001\u6642\u671f\u306f\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306e\u8ab2\u7a0e\u58f2\u4e0a\u306b\u3064\u304d\u6d88\u8cbb\u7a0e\u3092\u7533\u544a\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u671f\u4e2d\u73fe\u91d1\u4e3b\u7fa9\u306b\u3088\u308a\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u898b\u76f4\u3057\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.2<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\uff12\u5272\u7279\u4f8b\u30fb\u7c21\u6613\u8ab2\u7a0e\u30fb\u4e00\u822c\u8ab2\u7a0e\u306e\u3044\u305a\u308c\u3092\u9078\u629e\u3057\u307e\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u6982\u7b97\u3067\u3088\u3044\u306e\u3067\u3001\u6c7a\u7b97\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u7a0e\u984d\u306e\u8a66\u7b97\u30fb\u6bd4\u8f03\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u7c21\u6613\u8ab2\u7a0e\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u767b\u9332\u65e5\u306e\u5c5e\u3059\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u307e\u3067\u306b<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_13.htm\" target=\"_blank\" rel=\"noopener\">\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8<\/a>\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u305f\u3046\u3048\u3067\u3001\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306b\uff12\u5272\u7279\u4f8b\u3068\u7c21\u6613\u8ab2\u7a0e\u3092\u6539\u3081\u3066\u6bd4\u8f03\u3059\u308b\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u7c21\u6613\u8ab2\u7a0e\u5236\u5ea6\u9078\u629e\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7533\u544a\u66f8\u4f5c\u6210\u6642\u306b\uff12\u5272\u7279\u4f8b\u3068\u4e00\u822c\u8ab2\u7a0e\u306e\u6bd4\u8f03\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.3<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3068\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u306e\u3044\u305a\u308c\u306b\u3088\u308b\u304b\u6c7a\u3081\u307e\u3057\u305f\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u53c8\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3092\u9078\u629e\u3067\u304d\u307e\u3059\uff08\u4f75\u7528\u3082\u53ef\uff09\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u7a4d\u4e0a\u3052\u8a08\u7b97\u3068\u3059\u308b\u5834\u5408\u306f\u4e0b\u8a18\u00a0<span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.4<\/span><\/strong><\/span> \u306e\u30c1\u30a7\u30c3\u30af\u3082\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#006400;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.4<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u3059\u308b\u5834\u5408\u3001\u4ea4\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u7a0e\u7387\u3054\u3068\u306e\u96c6\u8a08\u306f\u3067\u304d\u3066\u3044\u307e\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u96fb\u5353\u3001\u8acb\u6c42\u7ba1\u7406\u30bd\u30d5\u30c8\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3092\u4f7f\u3063\u3066\u3001\u4ea4\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u7a0e\u7387\u3054\u3068\u306e\u96c6\u8a08\u3092\u51fa\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u4e8b\u696d\u8005\u3067\uff12\u5272\u7279\u4f8b\u53c8\u306f\u7c21\u6613\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u3001\u4ee5\u964d\u306e\u30c1\u30a7\u30c3\u30af\u306f\u4e0d\u8981\u3067\u3059\u3002\uff12\u5272\u7279\u4f8b\u53c8\u306f\u7c21\u6613\u8ab2\u7a0e\u306b\u305b\u305a\u3001\u4e00\u822c\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001<strong>\uff08\uff13\uff09<\/strong>\u306b\u9032\u3093\u3067\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005<\/strong><\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306f\u4e0a\u8a18<strong>\uff08\uff11\uff09<\/strong>\u306e <span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.\uff13<\/span><\/strong><\/span> \u3068 <span style=\"color: #006400;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.\uff14<\/span><\/strong><\/span><span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u3053\u306e\uff12\u3064\u306e\u9805\u76ee\u3067\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u5272\u623b\u3057\u8a08\u7b97\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<p>\u7c21\u6613\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u304c\u3001\u6c7a\u7b97\u306b\u5411\u3051\u3066\u30c1\u30a7\u30c3\u30af\u3059\u3079\u304d\u3053\u3068\u306f\u4ee5\u4e0a\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff13\uff09\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u4e00\u822c\u8ab2\u7a0e\u306b\u3088\u308a\u8a08\u7b97\u3092\u3059\u308b\u4e8b\u696d\u8005<\/strong><\/h4>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u3088\u308a\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u4e00\u822c\u8ab2\u7a0e\u306b\u3088\u308a\u8a08\u7b97\u3092\u3059\u308b\u4e8b\u696d\u8005\u306f\u6b21\u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5c11\u984d\u7279\u4f8b\u306e\u9069\u7528\u304c\u53ef\u80fd\u306a\u4e8b\u696d\u8005\uff08<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=163\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f111<\/a>\uff09\u306f\u3001\u7a0e\u8fbc\u307f\uff11\u4e07\u5186\u672a\u6e80\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u306a\u3057\u3067\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u30c1\u30a7\u30c3\u30af\u306e\u5bfe\u8c61\u3092\u7a0e\u8fbc\u307f\uff11\u4e07\u5186\u4ee5\u4e0a\u306e\u53d6\u5f15\u306b\u9650\u5b9a\u3057\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\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:#cd853f;\">\n\t\t<p style=\"text-align: center; margin-bottom: 3px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.1<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u6642\u306b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u624b\u7d9a\u4e2d\u300d\u3067\u3042\u3063\u305f\u53d6\u5f15\u5148\u306b\u3064\u304d\u3001\u305d\u306e\u5f8c\u3001\u767b\u9332\u304c\u6e08\u3093\u3060\u65e8\u306e\u9023\u7d61\u306f\u3042\u308a\u307e\u3057\u305f\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;margin-bottom:3px;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u767b\u9332\u6e08\u306e\u9023\u7d61\u304c\u3042\u3063\u305f\u3068\u304d\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span> <strong><span style=\"border-style: solid; border-width: 1px; padding: 0px; color: #cd853f;\">No.2<\/span><\/strong> \u306e\u30c1\u30a7\u30c3\u30af\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px;margin-bottom:3px;\"><span style=\"color: #cd853f;\">\u25c6<\/span>\u767b\u9332\u672a\u6e08\u306e\u9023\u7d61\u3042\u308a\u3001\u3082\u3057\u304f\u306f\u9023\u7d61\u304c\u306a\u3044\u3068\u304d\uff1a<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u27a1<\/span> \u7533\u8acb\u66f8\u306e\u63d0\u51fa\u6642\u671f\u3084\u7533\u8acb\u66f8\u306b\u8a18\u8f09\u3057\u305f\u767b\u9332\u5e0c\u671b\u65e5\u3092\u805e\u304d\u3001\u5f8c\u65e5\u518d\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.2<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u53d6\u5f15\u5148\u306e\u767b\u9332\u65e5\u306f\u3044\u3064\u3067\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u306b\u3064\u304d\u3001\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u304b\u3089\u53d6\u5f15\u5148\u306e\u767b\u9332\u65e5\u524d\u65e5\u307e\u3067\u306f\uff18\u5272\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u3001\u767b\u9332\u65e5\u4ee5\u964d\u306f\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.3<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u300c\u53d6\u5f15\u5148\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u308b\u300d\u3084\u3001\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u4e00\u5ea6\u53d7\u3051\u308c\u3070\u3001\u4ee5\u964d\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6c17\u306b\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u300d\u3068\u3044\u3046\u601d\u3044\u9055\u3044\u3092\u3057\u3066\u3044\u307e\u305b\u3093\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u53d6\u5f15\u5148\u304c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u53d6\u5f15\u306e\u90fd\u5ea6\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3001\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.4<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u4fdd\u5b58\u3057\u3066\u3044\u308b\u66f8\u985e\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u4e8b\u9805\u3092\u6e80\u305f\u3057\u3066\u3044\u307e\u3059\u304b<\/strong>\uff08\u4f8b\u3048\u3070\u300c\u53e3\u5ea7\u632f\u66ff\u306e\u304a\u77e5\u3089\u305b\u300d\u30cf\u30ac\u30ad\u306a\u3069\u306f\u8981\u6ce8\u610f\u3067\u3059\uff09<strong>\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u300c\u53e3\u5ea7\u632f\u66ff\u306e\u304a\u77e5\u3089\u305b\u300d\u7b49\u306e\u30cf\u30ac\u30ad\u304c\u6bce\u6708\u5c4a\u3044\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u3042\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u306fWeb\u30b5\u30a4\u30c8\u306b\u4f1a\u54e1\u767b\u9332\u306e\u3046\u3048\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u3044\u3063\u305f\u5bfe\u5fdc\u3092\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff09<\/span>\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 10px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff09<\/span>\u3000\u643a\u5e2f\u96fb\u8a71\u3084\u56fa\u5b9a\u96fb\u8a71\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u5229\u7528\u6599\u306a\u3069\u306e\u901a\u4fe1\u8cbb\u3001\u96fb\u6c17\u4ee3\u3084\u30ac\u30b9\u4ee3\u7b49\u306e\u6c34\u9053\u5149\u71b1\u8cbb\u306b\u591a\u304f\u898b\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.5<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8a18\u8f09\u4e8b\u9805\u306b\u6f0f\u308c\u306f\u3042\u308a\u307e\u305b\u3093\u304b<\/strong>\uff08\u78ba\u8a8d\u3064\u3044\u3066\u306f\u56fd\u7a0e\u5e81\u306e\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0024002-057_a.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u8a18\u8f09\u4e8b\u9805\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u300d\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\uff09<strong>\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u8a18\u8f09\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u5fc5\u305a\u3057\u3082\u53d6\u5f15\u5148\u306b\u4fee\u6b63\u3084\u5dee\u66ff\u3048\u3092\u3057\u3066\u3082\u3089\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u96fb\u8a71\u9023\u7d61\u3057\u3001\u53d6\u5f15\u5148\u306b\u3066\u4fdd\u5b58\u3057\u3066\u3044\u308b\u63a7\u3048\u306b\u3082\u540c\u69d8\u306e\u4fee\u6b63\u3092\u52a0\u3048\u3066\u3082\u3089\u3046\u3068\u3044\u3046\u5bfe\u5fdc\u3092\u3068\u3063\u3066\u304f\u3060\u3055\u3044\uff08\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\">\u591a\u304f\u5bc4\u305b\u3089\u308c\u308b\u3054\u8cea\u554f<\/a>\u300d<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=10\" target=\"_blank\" rel=\"noopener\">\u554f\u2465<\/a>\uff09\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.6<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u6d88\u8cbb\u7a0e\u533a\u5206\u306b\u3064\u304d\u3001\uff18\u5272\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u3068\u6d88\u8cbb\u7a0e\u7387\uff18\uff05\u3092\u6df7\u540c\u3057\u3066\u3044\u307e\u305b\u3093\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u6b21\u306e\u53d6\u5f15\u306f\u3059\u3079\u3066\u6d88\u8cbb\u7a0e\u7533\u544a\u66f8\u306e\u8a18\u8f09\u7b87\u6240\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u533a\u5225\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\uff18\u5272\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u306e\u53d6\u5f15<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px; padding-left: 15px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u6d88\u8cbb\u7a0e\u7387\u304c\uff18\uff05\u304b\u308910\uff05\u3078\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u969b\u306e\u7d4c\u904e\u63aa\u7f6e\u306e\u5bfe\u8c61\u3067\u3042\u308b\u53d6\u5f15<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.7<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u5bb6\u8cc3\u306a\u3069\u3001\u300c\u5951\u7d04\u66f8\uff0b\u9810\u91d1\u901a\u5e33\u300d\u306e\u8a18\u9332\u3067\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u3059\u308b\u53d6\u5f15\u306b\u3064\u304d\u3001\u5951\u7d04\u66f8\u306b\u8a18\u8f09\u4e8b\u9805\u306e\u4e0d\u8db3\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u524d\u304b\u3089\u7d99\u7d9a\u3057\u3066\u3044\u308b\u5951\u7d04\u306b\u3064\u3044\u3066\u306f\u767b\u9332\u756a\u53f7\u3084\u6d88\u8cbb\u7a0e\u7387\u3001\u6d88\u8cbb\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u4e0d\u8db3\u3057\u3066\u3044\u307e\u3059\u3002\u5951\u7d04\u76f8\u624b\u304b\u3089\u306e\u6848\u5185\u7b49\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u8a18\u8f09\u4e8b\u9805\u306e\u4e0d\u8db3\u3092\u88dc\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u6bce\u6708\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u65b9\u6cd5\u306b\u5909\u66f4\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.8<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3068\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u306e\u3044\u305a\u308c\u306b\u3088\u308b\u304b\u6c7a\u3081\u307e\u3057\u305f\u304b\u3002<\/strong><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 3px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\"> (\u6ce8)<\/span>\u3000\u672c\u9805\u76ee\u3067\u306f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u5272\u623b\u3057\u8a08\u7b97\u306e\u307f\u3067\u3059\u3002<\/span><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff15\u5e7410\u6708\uff11\u65e5\u4ee5\u964d\u306e\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u53c8\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3092\u9078\u629e\u3067\u304d\u307e\u3059\uff08\u4f75\u7528\u3082\u53ef\uff09\u3002<\/p>\n<p style=\"margin-bottom: 3px;\">\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u300110\u6708\uff11\u65e5\u4ee5\u964d\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p style=\"margin-bottom: 10px;\">\u305f\u3060\u3057\u3001\u58f2\u4e0a\u7a0e\u984d\u306b\u3064\u304d\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3092\u9078\u629e\u3001\u53c8\u306f\u4f75\u7528\u3068\u3057\u305f\u5834\u5408\u306f\u4ed5\u5165\u7a0e\u984d\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.9<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3068\u3057\u305f\u5834\u5408\u3001\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306b\u3064\u304d\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u3068\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u306e\u3044\u305a\u308c\u306b\u3088\u308b\u304b\u3092\u6c7a\u3081\u307e\u3057\u305f\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u4ee4\u548c\uff15\u5e74\uff19\u670830\u65e5\u307e\u3067\u306f\u300c\u5272\u623b\u3057\u8a08\u7b97\u300d\u300110\u6708\uff11\u65e5\u4ee5\u964d\u306f\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.10<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u58f2\u4e0a\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u3059\u308b\u5834\u5408\u3001\u4ea4\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u7a0e\u7387\u3054\u3068\u306e\u96c6\u8a08\u306f\u3067\u304d\u3066\u3044\u307e\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 10px;\">\u96fb\u5353\u3001\u8acb\u6c42\u7ba1\u7406\u30bd\u30d5\u30c8\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3092\u4f7f\u3063\u3066\u3001\u4ea4\u4ed8\u3057\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u306e\u7a0e\u7387\u3054\u3068\u306e\u96c6\u8a08\u3092\u51fa\u3057\u307e\u3059\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#cd853f;\"><\/div>\n<p style=\"text-align: center; margin-bottom: 3px; margin-top: -15px;\"><span style=\"color: #cd853f;\"><strong><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">No.11<\/span><\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 10px;\"><span style=\"border-style: solid; border-width: 1px; padding: 0px 0px 0px 0px;\">\u3000<\/span>\u3000<strong>\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u300c\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u3068\u3059\u308b\u5834\u5408\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u5165\u529b\u3067\u4eee\u6255\u6d88\u8cbb\u7a0e\u7b49\u306e\u984d\u3092\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u8a18\u8f09\u3055\u308c\u305f\u6d88\u8cbb\u7a0e\u984d\u3068\u3059\u308b\u7b49\u3001\u7a4d\u4e0a\u3052\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u96c6\u8a08\u306f\u3067\u304d\u3066\u3044\u307e\u3059\u304b\u3002<\/strong><\/p>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #800000;\">\u3010\u5bfe\u5fdc\u65b9\u6cd5\u3011<\/span><\/p>\n<p style=\"margin-bottom: 3px;\">\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u306f\u3001\u53d6\u5f15\u76f8\u624b\u3054\u3068\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u3001\u7c21\u6613\u30a4\u30f3\u30dc\u30a4\u30b9\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306a\u3069\u4ea4\u4ed8\u3055\u308c\u308b\u66f8\u985e\u304c\u69d8\u3005\u3068\u306a\u308a\u307e\u3059\u3002\u7a4d\u4e0a\u3052\u8a08\u7b97\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u300c\u8acb\u6c42\u66f8\u7b49\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u306b\u3088\u308b\u53d6\u5f15\u3001\u300c\u5e33\u7c3f\u7a4d\u4e0a\u3052\u8a08\u7b97\u300d\u306b\u3088\u308b\u53d6\u5f15\u306a\u3069\u8a73\u7d30\u306b\u6c7a\u3081\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\uff08<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=180\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u554f126<\/a>\uff09\u3002<\/p>\n<\/div>\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\/0024002-057_a.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u8a18\u8f09\u4e8b\u9805\u30c1\u30a7\u30c3\u30af\u30b7\u30fc\u30c8<\/a>\u300d<\/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\/0024002-057_b.pdf\" target=\"_blank\" rel=\"noopener\">\u30de\u30f3\u30ac\u3067\u308f\u304b\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u8a18\u8f09\u4e8b\u9805<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p><strong>\u3000<\/strong><br \/>\n<div class=\"box_ box clear\" style=\"font-size:12px; line-height:22px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\">\u3014\u51e1\u4f8b\u3015<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u30a4\u30f3\u30dc\u30a4\u30b9\uff31\uff06\uff21\u30fb\u30fb\u30fb<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/qa_01.htm\" 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\u5e7410\u6708\u6539\u8a02\uff09<\/a><\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<div class=\"box_info box clear\" style=\"font-size:14px; line-height:24px;\">\n\t\t<p>\u300c\u3014\u7591\u554f\u70b9\u3092\u7d10\u89e3\u304f\u3015\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff31\uff06\uff21\u300d\u306f\u3001\u6bce\u6708\u7b2c\uff12\u9031\u306b\u63b2\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/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>\u5f53\u793e\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u958b\u59cb\u3068\u540c\u6642\u306b\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\uff13\u6708\u6c7a\u7b97\u306e\u6cd5\u4eba\u3067\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u6c7a\u7b97\u306b\u5411\u3051\u3066\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3079\u304d\u3053\u3068\u3092\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[188,177,167,181,290],"tags":[420,698,141,588,380],"backnumber":[2290],"series":[761],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-07-26 14:27:23","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264668"}],"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=264668"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/264668\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=264668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=264668"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=264668"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=264668"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=264668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}