{"id":273911,"date":"2026-10-01T10:19:44","date_gmt":"2026-10-01T01:19:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=273911"},"modified":"2026-09-30T09:10:54","modified_gmt":"2026-09-30T00:10:54","slug":"consumption-article-299","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/consumption-article-299\/","title":{"rendered":"\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u5927\u7db1\u306b\u4f34\u3044\u60f3\u5b9a\u3055\u308c\u308b\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7387\uff11\uff05\u306e\u5bfe\u8c61\u7bc4\u56f2\u3001\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u53ca\u3073\u7a0e\u7387\u5909\u66f4\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div style=\"background-color: #d1d1d1; padding: 4px; max-width: 800px; margin: 0 auto; box-sizing: border-box;\">\n<div style=\"background: linear-gradient(90deg, #373b40, #5a6068, #373b40); padding: clamp(20px, 4vw, 40px) clamp(15px, 3vw, 30px) 0; box-shadow: inset 0 0 15px rgba(0,0,0,0.5); box-sizing: border-box;\">\n<div style=\"background-color: #f7f6f1; border-top: 4px solid #b69d74; border-left: 4px solid #b69d74; border-right: 4px solid #b69d74; border-bottom: none; border-radius: 12px 12px 0 0; text-align: center; padding: clamp(30px, 6vw, 50px) 15px clamp(25px, 5vw, 40px); font-family: 'Yu Mincho', 'MS Mincho', 'Noto Serif JP', serif; box-shadow: 0 4px 10px rgba(0,0,0,0.3); box-sizing: border-box;\">\n<div style=\"color: #062058; font-size: clamp(20px, 3.8vw, 25px); font-weight: bold; margin-bottom: 10px; line-height: 1.4; letter-spacing: 0.05em;\">\u6d88\u8cbb\u7a0e\u6e1b\u7a0e\u5927\u7db1\u306b\u4f34\u3044\u60f3\u5b9a\u3055\u308c\u308b<\/div>\n<div style=\"color: #062058; font-size: clamp(24px, 4.8vw, 32px); font-weight: bold; margin-bottom: 5px; line-height: 1.4; letter-spacing: 0.05em;\">\u5b9f\u52d9\u3078\u306e\u5f71\u97ff\u3068\u5bfe\u5fdc<\/div>\n<div style=\"color: #5d3f1a; font-size: clamp(18px, 3.2vw, 26px); font-weight: bold; margin-bottom: 5px; letter-spacing: 0.05em;\">\u3010\u7b2c\uff11\u56de\u3011<\/div>\n<div style=\"margin: 0 auto 25px; width: 95%; max-width: 650px;\">\n<div style=\"border-top: 1px solid #5d3f1a; margin-bottom: 3px;\"><\/div>\n<div style=\"border-top: 2px solid #5d3f1a;\"><\/div>\n<\/div>\n<div style=\"color: #222222; font-size: clamp(16px, 2.5vw, 20px); line-height: 1.7; letter-spacing: 0.05em;\">\u300c\u7a0e\u7387\uff11\uff05\u306e\u5bfe\u8c61\u7bc4\u56f2\u3001\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u53ca\u3073<br \/>\n\u7a0e\u7387\u5909\u66f4\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u300d<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p style=\"text-align: right; margin-top: 15px;\">\u7a0e\u7406\u58eb\u3000<strong>\u77f3\u5ddd\u3000\u5e78\u6075<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #333399;\"><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #333399;\"><strong>\uff0d\u306f\u3058\u3081\u306b\uff0d<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:6px;border-color: #333399;\"><\/div>\n\u4ee4\u548c\uff18\u5e74\uff19\u670815\u65e5\u306b\u300c<a title=\"\u5185\u95a3\u5b98\u623f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.cas.go.jp\/jp\/seisaku\/kokuminkaigi\/contents\/20260915\/01_siryou1.pdf\" target=\"_blank\" rel=\"noopener\">\u98f2\u98df\u6599\u54c1\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u53ca\u3073\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\u306e\u5c0e\u5165\u306b\u95a2\u3059\u308b\u5927\u7db1<\/a>\u300d\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\uff12\u5e74\u9593\u3001\u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7387\u304c\uff11\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u5b9f\u65bd\u307e\u3067\u306e\u6e96\u5099\u671f\u9593\u304c\u77ed\u304f\u3001\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u306f\u65e9\u3081\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u672c\u9023\u8f09\u3067\u306f\u3001\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\u306e\u5c0e\u5165\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306f\u5272\u611b\u3057\u305f\u3046\u3048\u3067\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3084\u7279\u4f8b\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\u3002<\/p>\n<p>\u3010\u7b2c\uff11\u56de\u3011\u3067\u306f\u3001\u7a0e\u7387\uff11\uff05\u306e\u5bfe\u8c61\u7bc4\u56f2\u3084\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u3001\u7a0e\u7387\u5909\u66f4\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3002\u307e\u305f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u6642\u306b\u6574\u7406\u3055\u308c\u305f\u5e97\u5185\u98f2\u98df\u3068\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u306e\u533a\u5206\u7b49\u306b\u3064\u3044\u3066\u6539\u3081\u3066\u632f\u308a\u8fd4\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4eca\u56de\u306e\u5927\u7db1\u306e\u5168\u4f53\u50cf\u306b\u3064\u3044\u3066\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u307e\u305a\u306f\u4e0b\u8a18\u3092\u53c2\u7167\u3044\u305f\u3060\u304d\u305f\u3044\u3002<br \/>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u95a2\u9023\u8a18\u4e8b\u3011<br \/>\n\u300c<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7387\u3092\uff12\u5e74\u9593\u9650\u5b9a\u3067\uff11\uff05\u306b\u5f15\u304d\u4e0b\u3052\u308b\u5927\u7db1\u304c\u516c\u8868\uff5e\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u3001\u7c21\u6613\u8ab2\u7a0e\u30fb\u4e2d\u9593\u7533\u544a\u30fb\u7dcf\u984d\u8868\u793a\u306b\u7279\u4f8b\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/consumption-report-108\/\" target=\"_blank\" rel=\"noopener\">\u300a\u901f\u5831\u89e3\u8aac\u300b \u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7387\u3092\uff12\u5e74\u9593\u9650\u5b9a\u3067\uff11\uff05\u306b\u5f15\u304d\u4e0b\u3052\u308b\u5927\u7db1\u304c\u516c\u8868\uff5e\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u3001\u7c21\u6613\u8ab2\u7a0e\u30fb\u4e2d\u9593\u7533\u544a\u30fb\u7dcf\u984d\u8868\u793a\u306b\u7279\u4f8b\uff5e<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306e\u5bfe\u8c61\u7bc4\u56f2<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306e\u5bfe\u8c61\u7bc4\u56f2\u306f\u3001\u300c\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u300d\u3068\u3055\u308c\u3066\u3044\u308b\u3002\u300c\u98f2\u98df\u6599\u54c1\u300d\u3068\u306f\u3001\u98df\u54c1\u8868\u793a\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u98df\u54c1\uff08\u9152\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u9152\u985e\u3092\u9664\u304f\u3002\uff09\u3067\u3042\u308a\uff08\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09\u3001\u305d\u306e\u7bc4\u56f2\u306f\u3001\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u304a\u3044\u3066\u7a0e\u7387\uff18\uff05\u306e\u5bfe\u8c61\u3067\u3042\u308b\u98f2\u98df\u6599\u54c1\u306e\u7bc4\u56f2\u3068\u540c\u3058\u3067\u3042\u308b\u3002<!--more--><\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u5236\u5ea6\u6982\u8981\u7de8\u300d\u3068\u3044\u3046\uff09<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u500b\u5225\u4e8b\u4f8b\u7de8\uff09<\/a>\u300d\uff08\u4ee5\u4e0b\u300c\u500b\u5225\u4e8b\u4f8b\u7de8\u300d\u3068\u3044\u3046\uff09<br \/>\n<\/div><\/div>\n<p>\u6b21\u306b\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u3082\u306e\u3084\u3001\u4eca\u56de\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306e\u5f71\u97ff\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u3082\u306e\u3092\u6574\u7406\u3057\u305f\u3002\u6539\u3081\u3066\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 86.6375%; table-layout: fixed; font-size: 14px; background-color: #ffffff; height: 399px;\">\n<tbody>\n<tr style=\"height: 21px;\">\n<th style=\"background-color: #d6eaf8; font-weight: bold; text-align: left; border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25b7<\/span> \uff11\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15<\/th>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u30b9\u30fc\u30d1\u30fc\u3084\u30b3\u30f3\u30d3\u30cb\u306a\u3069\u3067\u306e\u98f2\u98df\u6599\u54c1\uff08\u9152\u985e\u3084\u533b\u85ac\u54c1\u306a\u3069\u3092\u9664\u304f\uff09\u306e\u8ca9\u58f2<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u98f2\u98df\u5e97\u3067\u306e\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u51fa\u524d\u30fb\u5b85\u914d\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=62\" target=\"_blank\" rel=\"noopener\">\u554f77<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u7b49\u3067\u884c\u3046\u98df\u4e8b\u306e\u63d0\u4f9b\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=63\" target=\"_blank\" rel=\"noopener\">\u554f80<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u8fb2\u5bb6\u3084\u6f01\u696d\u8005\u306a\u3069\u306b\u3088\u308b\u91ce\u83dc\u3084\u679c\u7269\u30fb\u6c34\u7523\u7269\u306e\u51fa\u8377<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u98df\u54c1\u30e1\u30fc\u30ab\u30fc\u306b\u3088\u308b\u98f2\u98df\u6599\u54c1\u306e\u51fa\u8377<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #333399;\">\u25cf<\/span>\u4e00\u5b9a\u306e\u4e00\u4f53\u8cc7\u7523\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=68\" target=\"_blank\" rel=\"noopener\">\u554f84<\/a>\uff5e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=76\" target=\"_blank\" rel=\"noopener\">96<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<th style=\"background-color: #d5e8d4; font-weight: bold; text-align: left; border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25b7<\/span> 10\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15<\/th>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u304a\u9152\u306e\u8ca9\u58f2\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u533b\u85ac\u54c1\u3084\u533b\u85ac\u90e8\u5916\u54c1\u306e\u8ca9\u58f2\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u5de5\u696d\u7528\u3068\u3057\u3066\u8ca9\u58f2\u3055\u308c\u308b\u5869\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u98f2\u98df\u5e97\u3067\u306e\u5e97\u5185\u98f2\u98df\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=9\" target=\"_blank\" rel=\"noopener\">\u554f\uff12<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u30d5\u30fc\u30c9\u30b3\u30fc\u30c8\u3067\u306e\u98f2\u98df\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=55\" target=\"_blank\" rel=\"noopener\">\u554f 65<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u3084\u51fa\u5f35\u6599\u7406\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=60\" target=\"_blank\" rel=\"noopener\">\u554f 75<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u5bb6\u4e8b\u4ee3\u884c\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=62\" target=\"_blank\" rel=\"noopener\">\u554f 76<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u679c\u7269\u306e\u82d7\u6728\u3084\u7a2e\u5b50\u306e\u8ca9\u58f2\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=28\" target=\"_blank\" rel=\"noopener\">\u554f 7<\/a>\uff09<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u8fb2\u696d\u7528\u8cc7\u6750\u306e\u8ca9\u58f2<\/td>\n<\/tr>\n<tr style=\"height: 21px;\">\n<td style=\"border: 1px solid #333333; padding: 8px; width: 100%; height: 21px;\"><span style=\"color: #006400;\">\u25cf<\/span>\u4e00\u5b9a\u306e\u4e00\u4f53\u8cc7\u7523\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=68\" target=\"_blank\" rel=\"noopener\">\u554f 84<\/a>\uff5e<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=76\" target=\"_blank\" rel=\"noopener\">96<\/a>\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3001\u51fa\u524d\u3001\u5e97\u5185\u98f2\u98df\u306e\u6d88\u8cbb\u7a0e\u7387\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p><strong>\uff11<\/strong>\u306e\u8868\u3067\u898b\u305f\u3088\u3046\u306b\u3001\u98f2\u98df\u5e97\u304c\u63d0\u4f9b\u3059\u308b\u98f2\u98df\u6599\u54c1\u3067\u3042\u3063\u3066\u3082\u3001\u5e97\u5185\u98f2\u98df\u3001\u30d5\u30fc\u30c9\u30b3\u30fc\u30c8\u3001\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u7b49\u306f10\uff05\u3001\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3084\u51fa\u524d\u30fb\u5b85\u914d\u306b\u306f\uff11\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u3002\u3053\u308c\u3089\u306e\u533a\u5206\u3068\u4fa1\u683c\u8868\u793a\u306b\u3064\u3044\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\u5c0e\u5165\u6642\u306b\u6574\u7406\u3055\u308c\u305f\u53d6\u6271\u3044\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u5916\u98df\u3068\u306f\uff1f<\/strong><\/h4>\n<p>\u6a19\u6e96\u7a0e\u738710\uff05\u304c\u9069\u7528\u3055\u308c\u308b\u5916\u98df\u3068\u306f\u3001<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:#333399;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30a4\uff0e<\/span>\u98f2\u98df\u5e97\u696d\u3092\u55b6\u3080\u8005\u304c\u30c6\u30fc\u30d6\u30eb\u3001\u6905\u5b50\u3001\u30ab\u30a6\u30f3\u30bf\u30fc\u305d\u306e\u4ed6\u306e\u98f2\u98df\u306b\u7528\u3044\u3089\u308c\u308b\u8a2d\u5099\uff08\u98f2\u98df\u8a2d\u5099\uff09\u306e\u3042\u308b\u5834\u6240\u306b\u304a\u3044\u3066<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u30ed\uff0e<\/span>\u98f2\u98df\u6599\u54c1\u3092\u98f2\u98df\u3055\u305b\u308b\u5f79\u52d9\u306e\u63d0\u4f9b<\/p>\n<\/div>\n\u3092\u3044\u3046\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff17<\/a>\uff09\u3002\u4f8b\u3048\u3070\u3001\u30ec\u30b9\u30c8\u30e9\u30f3\u3084\u30d5\u30fc\u30c9\u30b3\u30fc\u30c8\u304c\u8a72\u5f53\u3059\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u98f2\u98df\u8a2d\u5099\u306e\u7bc4\u56f2<\/strong><\/h4>\n<p>\u98f2\u98df\u8a2d\u5099\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306b\u3064\u3044\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\uff31\uff06\uff21\u3067\u6574\u7406\u3055\u308c\u305f\u4e3b\u306a\u3082\u306e\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; table-layout: fixed; font-size: 14px; background-color: #ffffff;\">\n<thead>\n<tr>\n<th style=\"background-color: #fadbd8; font-weight: bold; text-align: center; border: 1px solid #333; padding: 8px;\">\u4e8b\u4f8b<\/th>\n<th style=\"background-color: #fadbd8; font-weight: bold; text-align: center; border: 1px solid #333; padding: 8px;\">\u300c\u98f2\u98df\u8a2d\u5099\u300d\u3092\u5229\u7528\u3055\u305b\u3066\u884c\u3046\u98df\u4e8b\u306e\u63d0\u4f9b\u306b\u8a72\u5f53\u3059\u308b\u304b<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u793e\u54e1\u98df\u5802\u3001\u30ab\u30e9\u30aa\u30b1\u30dc\u30c3\u30af\u30b9<br \/>\n\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=46\" target=\"_blank\" rel=\"noopener\">\u554f49<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=58\" target=\"_blank\" rel=\"noopener\">70<\/a>\uff09<\/td>\n<td style=\"text-align: center; border: 1px solid #333; padding: 8px;\">\u3007\uff08\u6a19\u6e96\u7a0e\u738710\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u306e\u30a4\u30fc\u30c8\u30a4\u30f3\u30b9\u30da\u30fc\u30b9\u3001\u30b9\u30fc\u30d1\u30fc\u30de\u30fc\u30b1\u30c3\u30c8\u306e\u4f11\u61a9\u30b9\u30da\u30fc\u30b9<br \/>\n\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=47\" target=\"_blank\" rel=\"noopener\">\u554f52<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=48\" target=\"_blank\" rel=\"noopener\">53<\/a>\uff09<\/td>\n<td style=\"text-align: center; border: 1px solid #333; padding: 8px;\">\u3007\uff08\u6a19\u6e96\u7a0e\u738710\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u5c4b\u53f0\u306e\u304a\u3067\u3093\u5c4b\u3084\u30e9\u30fc\u30e1\u30f3\u5c4b\u3001\u30d5\u30fc\u30c9\u30a4\u30d9\u30f3\u30c8\u7b49\u3067\u306e\u98f2\u98df\u6599\u54c1\u306e\u63d0\u4f9b<br \/>\n\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=46\" target=\"_blank\" rel=\"noopener\">\u554f51<\/a>\uff09<\/td>\n<td style=\"text-align: center; border: 1px solid #333; padding: 8px;\">\u3007\uff08\u6a19\u6e96\u7a0e\u738710\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u516c\u5712\u306e\u30d9\u30f3\u30c1\u306e\u305d\u3070\u3067\u55b6\u696d\u3059\u308b\u79fb\u52d5\u8ca9\u58f2\u8eca<br \/>\n\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=55\" target=\"_blank\" rel=\"noopener\">\u554f66<\/a>\uff09<\/td>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u30d9\u30f3\u30c1\u306e\u8a2d\u5099\u8a2d\u7f6e\u8005\u3068\u79fb\u52d5\u8ca9\u58f2\u8eca\u306e\u4e8b\u696d\u8005\u3068\u306e\u9593\u3067\u9867\u5ba2\u306b\u5229\u7528\u3055\u305b\u308b\u3053\u3068\u3092\u5408\u610f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3007\uff08\u6a19\u6e96\u7a0e\u738710\uff05\uff09<br \/>\n\u8ab0\u3067\u3082\u30d9\u30f3\u30c1\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u306f\u00d7\uff08\u8efd\u6e1b\u7a0e\u7387\uff11\uff05\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"border: 1px solid #333; padding: 8px;\">\u5217\u8eca\u5185\u3067\u306e\u30ef\u30b4\u30f3\u8ca9\u58f2<br \/>\n\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=57\" target=\"_blank\" rel=\"noopener\">\u554f69<\/a>\uff09<\/td>\n<td style=\"text-align: center; border: 1px solid #333; padding: 8px;\">\u00d7\uff08\u8efd\u6e1b\u7a0e\u7387\uff11\uff05\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 style=\"margin-left: 30px; text-indent: -30px; margin-top: 20px;\"><strong>\uff08\uff13\uff09\u3000\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u306e\u7bc4\u56f2\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u98f2\u98df\u5e97\u696d\u7b49\u3092\u55b6\u3080\u8005\u304c\u98f2\u98df\u6599\u54c1\u3092\u6301\u3061\u5e30\u308a\u306e\u305f\u3081\u306e\u5bb9\u5668\u306b\u5165\u308c\u3001\u53c8\u306f\u5305\u88c5\u3092\u3057\u3066\u884c\u3046\u8b72\u6e21\u306f\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff19<\/a>\uff09\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u3070\u306e\u51fa\u524d\u3001\u5b85\u914d\u30d4\u30b6\u306e\u914d\u9054\u306f\u9867\u5ba2\u306e\u6307\u5b9a\u3057\u305f\u5834\u6240\u307e\u3067\u5358\u306b\u98f2\u98df\u6599\u54c1\u3092\u5c4a\u3051\u308b\u3060\u3051\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u7387\uff11\uff05\u304c\u9069\u7528\u3055\u308c\u308b\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=62\" target=\"_blank\" rel=\"noopener\">\u554f77<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff14\uff09\u3000\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u6642\u671f<\/strong><\/h4>\n<p>\u300c\u5e97\u5185\u98f2\u98df\u300d\u3068\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u306e\u3044\u305a\u308c\u3082\u884c\u3063\u3066\u3044\u308b\u98f2\u98df\u5e97\u7b49\u306b\u304a\u3044\u3066\u3001\u98f2\u98df\u6599\u54c1\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u306b\u3001\u3069\u3061\u3089\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u3001\u4e8b\u696d\u8005\u304c\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u7b49\u3092\u884c\u3046\u6642\u306b\u5224\u65ad\u3059\u308b\u3002\u5224\u5b9a\u306f\u3001\u300c\u5e97\u5185\u98f2\u98df\u300d\u304b\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u304b\u306b\u3064\u3044\u3066\u3001\u9867\u5ba2\u306b\u610f\u601d\u78ba\u8a8d\u3092\u884c\u3046\u306a\u3069\u306e\u65b9\u6cd5\u306b\u3088\u308b\uff08\u5236\u5ea6\u6982\u8981\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=14\" target=\"_blank\" rel=\"noopener\">\u554f\uff19<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/02-01.pdf#page=16\" target=\"_blank\" rel=\"noopener\">11<\/a>\uff09\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff15\uff09\u3000\u300c\u5e97\u5185\u98f2\u98df\u300d\u3068\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u306e\u4fa1\u683c\u8a2d\u5b9a\u3068\u8868\u793a\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u300c\u5e97\u5185\u98f2\u98df\u300d\u3068\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u300d\u3067\u306f\u9069\u7528\u7a0e\u7387\u304c\u7570\u306a\u308b\u304c\u3001\u4e8b\u696d\u8005\u304c\u3069\u306e\u3088\u3046\u306a\u4fa1\u683c\u8a2d\u5b9a\u3092\u884c\u3046\u304b\u306f\u4efb\u610f\u3067\u3042\u308b\u3002<\/p>\n<p>\u5e97\u5185\u98f2\u98df\u3068\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u3067\u7570\u306a\u308b\u7a0e\u8fbc\u4fa1\u683c\u3092\u8a2d\u5b9a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u8fbc\u4fa1\u683c\u3092\u8868\u793a\u3059\u308b\u65b9\u6cd5\u306e\u307b\u304b\u3001\u4e00\u65b9\u306e\u4fa1\u683c\u306e\u307f\u3092\u8868\u793a\u3057\u300c\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\uff08\u5e97\u5185\u98f2\u98df\uff09\u306e\u5834\u5408\u3001\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5225\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u300d\u7b49\u306e\u8868\u793a\u3092\u884c\u3046\u65b9\u6cd5\u3082\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u306e\u7a0e\u629c\u4fa1\u683c\u3092\u5e97\u5185\u98f2\u98df\u3088\u308a\u9ad8\u304f\u8a2d\u5b9a\u3059\u308b\u306a\u3069\u3057\u3066\u3001\u4e21\u8005\u306e\u7a0e\u8fbc\u4fa1\u683c\u3092\u540c\u4e00\u3068\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u308b\u3002\u3053\u306e\u53d6\u6271\u3044\u306f\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u5f8c\u306b\u3064\u3044\u3066\u3082\u3001\u73fe\u6642\u70b9\u3067\u306f\u3053\u306e\u8003\u3048\u65b9\u304c\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u306f\u793a\u3055\u308c\u3066\u3044\u306a\u3044\u3002\u305f\u3060\u3057\u3001\u4e21\u8005\u306e\u9069\u7528\u7a0e\u7387\u306e\u5dee\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304b\u3089\u3001\u6d88\u8cbb\u8005\u304b\u3089\u4fa1\u683c\u8a2d\u5b9a\u306b\u3064\u3044\u3066\u554f\u308f\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u5408\u7406\u7684\u306b\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u6d88\u8cbb\u8005\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u6d88\u8cbb\u8005\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.caa.go.jp\/policies\/policy\/representation\/consumption_tax\/pdf\/consumption_tax_180518_0002.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306e\u5b9f\u65bd\u306b\u4f34\u3046\u4fa1\u683c\u8868\u793a\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u98f2\u98df\u5e97\u3001\u8fb2\u696d\u7b49\u3001\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3046\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306f\u3001\u5358\u306b\u53d6\u5f15\u6642\u306e\u7a0e\u7387\u3092\u5909\u66f4\u3059\u308b\u306e\u307f\u3067\u306a\u304f\u3001\u4e8b\u696d\u8005\u306e\u539f\u4fa1\u3084\u5229\u76ca\u3001\u8cc7\u91d1\u7e70\u308a\u306a\u3069\u7d4c\u55b6\u306b\u53ca\u307c\u3059\u5f71\u97ff\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u7279\u306b\u3001\u7c21\u6613\u8ab2\u7a0e\u4e8b\u696d\u8005\u30fb\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u8fb2\u6797\u6f01\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u58f2\u4e0a\u3052\u304b\u3089\u56de\u53ce\u3067\u304d\u306a\u3044\u4ed5\u5165\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u60f3\u3055\u308c\u308b\u3002\u307e\u305f\u3001\u5916\u98df\u306b\u3064\u3044\u3066\u306f\u7a0e\u7387\u304c\u6a19\u6e96\u7a0e\u7387\u3067\u636e\u3048\u7f6e\u304b\u308c\u308b\u4e00\u65b9\u3001\u4e2d\u98df\u30fb\u5185\u98df\u306b\u306f\u5f15\u4e0b\u3052\u5f8c\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u305d\u306e\u7a0e\u7387\u5dee\u306b\u3088\u308b\u5f71\u97ff\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>\u3053\u3046\u3057\u305f\u5f71\u97ff\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u3001\u8fb2\u6797\u6f01\u696d\u8005\u3001\u98df\u54c1\u4e8b\u696d\u8005\u3001\u5916\u98df\u4e8b\u696d\u8005\u306b\u5bfe\u3057\u3066\u306f\u3001\u7a0e\u5236\u4e0a\u306e\u7279\u4f8b\u3084\u5404\u7a2e\u306e\u652f\u63f4\u304c\u8b1b\u3058\u3089\u308c\u308b\u3002<\/p>\n<p>\u8a73\u7d30\u306f\u3010\u7b2c\uff12\u56de\u3011\u4ee5\u964d\u306b\u53d6\u308a\u4e0a\u3052\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff<\/strong><\/h4>\n<p>\u98f2\u98df\u6599\u54c1\u306f\u5e45\u5e83\u304f\u3001\u307e\u305f\u8eab\u8fd1\u306a\u54c1\u7269\u3067\u3042\u308b\u305f\u3081\u3001\u4e8b\u696d\u3068\u3057\u3066\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u306b\u3082\u4f1a\u8a08\u51e6\u7406\u306b\u3064\u3044\u3066\u6e96\u5099\u306e\u5fc5\u8981\u304c\u3042\u308a\u3001\u307e\u305f\u3001\u6271\u3063\u3066\u3044\u308b\u5546\u54c1\u30fb\u88fd\u54c1\u306b\u3088\u3063\u3066\u306f\u7d0d\u4ed8\u7a0e\u984d\u306e\u5897\u52a0\u7b49\u3001\u5f71\u97ff\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u4f1a\u8a08\u51e6\u7406\u3078\u306e\u5bfe\u5fdc<\/strong><\/h4>\n<p>\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u4e8b\u696d\u8005\u3082\u3001\u8d08\u7b54\u54c1\u3084\u798f\u5229\u539a\u751f\u306a\u3069\u3067\u98f2\u98df\u6599\u54c1\u3092\u7d4c\u8cbb\u3068\u3057\u3066\u8cfc\u5165\u3059\u308b\u3053\u3068\u306f\u591a\u3044\u305f\u3081\u3001\u4f1a\u8a08\u51e6\u7406\u4e0a\u3001\u6d88\u8cbb\u7a0e\u7387\uff11\uff05\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u304b\u306e\u78ba\u8a8d\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3084\u7a0e\u8fbc\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u3066\u7c21\u6613\u8ab2\u7a0e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u533a\u5206\u3057\u3066\u4f1a\u8a08\u51e6\u7406\u3057\u3066\u3044\u306a\u3044\u305f\u3081\u3001\u5f71\u97ff\u306f\u5c0f\u3055\u3044\u3068\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000\u7d0d\u4ed8\u7a0e\u984d\u306e\u5897\u52a0<\/strong><\/h4>\n<p>\u98f2\u98df\u6599\u54c1\u3092\u539f\u6750\u6599\u3068\u3057\u3066\u4ed5\u5165\u308c\u3001\u98f2\u98df\u6599\u54c1\u4ee5\u5916\u306e\u3082\u306e\u3092\u88fd\u9020\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u3082\u3042\u308b\u3002\u4f8b\u3048\u3070\u3001\u98f2\u98df\u6599\u54c1\u3092\u539f\u6750\u6599\u3068\u3059\u308b\u5316\u7ca7\u54c1\u3084\u52d5\u7269\u98fc\u6599\u3092\u88fd\u9020\u3059\u308b\u4e8b\u696d\u8005\u3067\u3042\u308b\uff08\u500b\u5225\u4e8b\u4f8b\u7de8<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=27\" target=\"_blank\" rel=\"noopener\">\u554f\uff14<\/a>\u3001<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/03-01.pdf#page=32\" target=\"_blank\" rel=\"noopener\">\u554f21<\/a>\uff09\u3002\u3053\u306e\u5834\u5408\u3001\u4ed5\u5165\u308c\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u304c\u6e1b\u5c11\u3059\u308b\u4e00\u65b9\u3001\u58f2\u4e0a\u3052\u306b\u306f10\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u4ed8\u7a0e\u984d\u306e\u5897\u52a0\u304c\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff15\u3000\u30a4\u30f3\u30dc\u30a4\u30b9\u3084\u5e33\u7c3f\u306e\u8a18\u8f09\u5185\u5bb9\u306e\u5909\u66f4\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u7a0e\u7387\uff11\uff05\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u98f2\u98df\u6599\u54c1\u306f\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3067\u3042\u308b\u305f\u3081\u3001\u98f2\u98df\u6599\u54c1\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u300c\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\u300d\u3092\u8a18\u8f09\u3059\u308c\u3070\u3088\u3044\u3002\u65b0\u305f\u306b\u300c\u7a0e\u7387\uff11\uff05\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\u300d\u3068\u3044\u3046\u6587\u8a00\u3092\u8ffd\u52a0\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\uff08\u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\uff12\u5e74\u9593\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u4ee5\u4e0b\u300c\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21\u300d\u3068\u3044\u3046\uff09<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=12\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u7387\u3068\u6d88\u8cbb\u7a0e\u984d\u306e\u8a18\u8f09\u306f\uff11\uff05\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u822c\u8ab2\u7a0e\u306e\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u8981\u4ef6\u3067\u3042\u308b\u5e33\u7c3f\u306e\u8a18\u8f09\u65b9\u6cd5\u306b\u5909\u66f4\u306f\u306a\u3044\u3002<br \/>\n<a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273912\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1.png\" alt=\"\" width=\"1175\" height=\"272\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1.png 1175w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1-300x69.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1-1024x237.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1-768x178.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-1-600x139.png 600w\" sizes=\"(max-width: 1175px) 100vw, 1175px\" \/><\/a><br \/>\n\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\u306e\u5e33\u7c3f\u3078\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u3092\u793a\u3059\u8a18\u53f7\uff08\u300c\u203b\u300d\u306a\u3069\uff09\u7b49\u3092\u8a18\u8f09\u3059\u308b\u307b\u304b\u3001\u7a0e\u7387\u533a\u5206\u6b04\u3092\u8a2d\u3051\u3066\u3001\u7a0e\u7387\u3084\u7a0e\u7387\u30b3\u30fc\u30c9\u3092\u8a18\u8f09\u3059\u308b\u65b9\u6cd5\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u308b\u3002\u4e0a\u8a18\u306e\u4f8b\u3067\u306f\u7a0e\u7387\u533a\u5206\u6b04\u306b\u300c\uff11\uff05\u300d\u3068\u8a18\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/aramashi\/pdf\/001_r08.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u3042\u3089\u307e\u3057\uff08\u4ee4\u548c\uff18\u5e74\uff16\u6708\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff16\u3000\uff11\u679a\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\uff13\u7a2e\u985e\u306e\u7a0e\u7387\u304c\u8a18\u8f09\u3055\u308c\u308b\u5834\u5408\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u98f2\u98df\u6599\u54c1\u3068\u305d\u308c\u4ee5\u5916\u306e\u5546\u54c1\u306e\u5378\u58f2\u308a\u3092\u55b6\u3080\u4e8b\u696d\u8005\u304c\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u3092\u307e\u305f\u3050\u671f\u9593\u306e\u53d6\u5f15\u3092\u307e\u3068\u3081\u3066\u8acb\u6c42\u3059\u308b\u5834\u5408\u306a\u3069\u306b\u306f\u3001\uff11\u679a\u306e\u8acb\u6c42\u66f8\u306b\u3001\u6a19\u6e96\u7a0e\u738710\uff05\u3001\u8efd\u6e1b\u7a0e\u7387\uff18\uff05\u3001\u8efd\u6e1b\u7a0e\u7387\uff11\uff05\u306e\uff13\u7a2e\u985e\u304c\u8a18\u8f09\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff12<\/a>\u3067\u306f\u4ee4\u548c\uff19\u5e74\uff13\u6708\u307e\u3067\u306e\u53d6\u5f15\u3068\u540c\u5e74\uff14\u6708\u4ee5\u5f8c\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u3001\u8acb\u6c42\u66f8\u3092\u5206\u3051\u3066\u767a\u884c\u3059\u308b\u65b9\u6cd5<strong>\uff08\u56f3\uff11\uff09<\/strong>\u3068\u3001\u540c\u4e00\u8acb\u6c42\u66f8\u5185\u3067\u4ee4\u548c\uff19\u5e74\uff13\u6708\u307e\u3067\u306e\u53d6\u5f15\u3068\u540c\u5e74\uff14\u6708\u4ee5\u5f8c\u306e\u53d6\u5f15\u3092\u533a\u5206\u3057\u3066\u767a\u884c\u3059\u308b\u65b9\u6cd5<strong>\uff08\u56f3\uff12\uff09<\/strong>\u304c\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u56f3\uff11\uff09<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=13\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-273913\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2.png\" alt=\"\" width=\"1219\" height=\"578\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2.png 1219w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2-300x142.png 300w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2-1024x486.png 1024w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2-768x364.png 768w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-2-600x284.png 600w\" sizes=\"(max-width: 1219px) 100vw, 1219px\" \/><\/a><\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\u56f3\uff12\uff09<\/strong><\/p>\n<p><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=14\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-273914\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-3.png\" alt=\"\" width=\"300\" height=\"423\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-3.png 686w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-3-213x300.png 213w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2026\/09\/genzeitaiko1-3-600x846.png 600w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\">\uff08\u203b\uff09\u3000\u56f3\u306f\u3044\u305a\u308c\u3082\u3001\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=13\" target=\"_blank\" rel=\"noopener\">\u554f\uff12\uff0d\uff12<\/a>\u3088\u308a\u629c\u7c8b<\/span><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff17\u3000\u8fd4\u54c1\u3001\u8cb8\u5012\u308c\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/strong><\/h4>\n<p>\u8fd4\u54c1\u3084\u8cb8\u5012\u308c\u304c\u7a0e\u7387\u5909\u66f4\u5f8c\u306b\u751f\u3058\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u8ca9\u58f2\u6642\u306e\u7a0e\u7387\u306b\u57fa\u3065\u3044\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u3057\u305f\u304c\u3063\u3066\u3001\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u8ca9\u58f2\u3057\u305f\u98f2\u98df\u6599\u54c1\uff08\u7a0e\u7387\uff18\uff05\u5bfe\u8c61\uff09\u306b\u3064\u3044\u3066\u3001\u540c\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u5546\u54c1\u304c\u8fd4\u54c1\u3055\u308c\u3001\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u7387\uff18\uff05\u306b\u57fa\u3065\u304d\u58f2\u4e0a\u3052\u306b\u4fc2\u308b\u5bfe\u4fa1\u306e\u8fd4\u9084\u7b49\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3002<\/p>\n<p>\u4ee4\u548c\uff19\u5e74\uff13\u670831\u65e5\u4ee5\u524d\u306b\u884c\u3063\u305f\u98f2\u98df\u6599\u54c1\u306e\u8ca9\u58f2\u306b\u4fc2\u308b\u58f2\u639b\u91d1\u7b49\uff08\u7a0e\u7387\uff18\uff05\u5bfe\u8c61\uff09\u306b\u3064\u3044\u3066\u3001\u540c\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u8cb8\u5012\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u540c\u69d8\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff18\u3000\u9069\u7528\u7a0e\u7387\u306e\u5224\u5b9a\u306b\u304a\u3051\u308b\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\u306e\u53d6\u6271\u3044<\/strong><\/h4>\n<p>\u68da\u5378\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u65e5\u306f\u3001\u305d\u306e\u5f15\u6e21\u3057\u306e\u3042\u3063\u305f\u65e5\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/09\/01\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u57fa\u901a\uff19\uff0d\uff11\uff0d\uff11<\/a>\uff09\u3002<\/p>\n<p>\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\uff21<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026008-127_qa.pdf#page=8\" target=\"_blank\" rel=\"noopener\">\u554f\uff11\uff0d\uff13<\/a>\u3067\u306f\u3001\u55b6\u696d\u6642\u9593\u304c\u5348\u524d\uff19\u6642\u304b\u3089\u7fcc\u65e5\u306e\u5348\u524d\uff11\u6642\u3067\u3042\u308b\u30b9\u30fc\u30d1\u30fc\u304c\u3001\u65e5\u3005\u306e\u58f2\u4e0a\u3052\u3092\u5348\u524d\uff11\u6642\u3067\u7de0\u3081\u3066\u96c6\u8a08\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3092\u7d39\u4ecb\u3057\u3066\u3044\u308b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u4e8b\u696d\u8005\u304c\u7d99\u7d9a\u9069\u7528\u3057\u3066\u3044\u308b\u58f2\u4e0a\u8a08\u4e0a\u57fa\u6e96\u306b\u5f93\u3044\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u306e\u5348\u524d\uff10\u6642\u304b\u3089\uff11\u6642\u307e\u3067\u306e\u5546\u54c1\u8ca9\u58f2\u3092\u540c\u5e74\uff13\u670831\u65e5\u306e\u58f2\u4e0a\u3052\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u3053\u306e\uff11\u6642\u9593\u306b\u8ca9\u58f2\u3057\u305f\u98f2\u98df\u6599\u54c1\u306b\u3064\u3044\u3066\u3082\u3001\uff13\u670831\u65e5\u6642\u70b9\u306e\u7a0e\u7387\uff18\uff05\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n<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>\u5236\u5ea6\u6982\u8981\u7de8\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\/pdf\/qa\/02-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5236\u5ea6\u6982\u8981\u7de8\uff09<\/a><br \/>\n\u500b\u5225\u4e8b\u4f8b\u7de8\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\/pdf\/qa\/03-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u500b\u5225\u4e8b\u4f8b\u7de8\uff09<\/a><br \/>\n\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\uff31\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\/pdf\/0026008-127_qa.pdf\" target=\"_blank\" rel=\"noopener\">\u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\uff12\u5e74\u9593\u306e\u6d88\u8cbb\u7a0e\u7387\u5f15\u4e0b\u3052\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u4ee4\u548c\uff18\u5e74\uff19\u6708\uff09<\/a><br \/>\n\u6d88\u57fa\u901a\u30fb\u30fb\u30fb\u6d88\u8cbb\u7a0e\u6cd5\u57fa\u672c\u901a\u9054<\/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>\u6b21\u56de\u306f10\/8\u306b\u516c\u958b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n<\/div>\n<\/p><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\uff18\u5e74\uff19\u670815\u65e5\u306b\u300c\u98f2\u98df\u6599\u54c1\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u53ca\u3073\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\u306e\u5c0e\u5165\u306b\u95a2\u3059\u308b\u5927\u7db1\u300d\u304c\u95a3\u8b70\u6c7a\u5b9a\u3055\u308c\u3001\u4ee4\u548c\uff19\u5e74\uff14\u6708\uff11\u65e5\u304b\u3089\u4ee4\u548c11\u5e74\uff13\u670831\u65e5\u307e\u3067\u306e\uff12\u5e74\u9593\u3001\u98f2\u98df\u6599\u54c1\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u7387\u304c\uff11\uff05\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u3002\u5b9f\u65bd\u307e\u3067\u306e\u6e96\u5099\u671f\u9593\u304c\u77ed\u304f\u3001\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u306f\u65e9\u3081\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<br \/>\n\u672c\u9023\u8f09\u3067\u306f\u3001\u5c31\u696d\u8005\u8ca0\u62c5\u8efd\u6e1b\u652f\u63f4\u91d1\u306e\u5c0e\u5165\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306f\u7701\u3044\u305f\u4e0a\u3067\u3001\u6d88\u8cbb\u7a0e\u7387\u306e\u81e8\u6642\u7684\u306a\u5f15\u4e0b\u3052\u306b\u4f34\u3046\u5b9f\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u3084\u7279\u4f8b\u306b\u3064\u3044\u3066\u6574\u7406\u3059\u308b\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":[188,177,167,181,290],"tags":[420,335,141,540,588],"backnumber":[2478],"series":[2518],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-10-08 12:43:33","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273911"}],"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=273911"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/273911\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=273911"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=273911"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=273911"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=273911"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=273911"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}