{"id":48757,"date":"2014-07-17T10:18:14","date_gmt":"2014-07-17T01:18:14","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=48757"},"modified":"2025-09-24T11:08:34","modified_gmt":"2025-09-24T02:08:34","slug":"tax-article-108","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-108\/","title":{"rendered":"\u6539\u6b63\u300e\u7a0e\u7406\u58eb\u6cd5\u300f\u306e\u691c\u8a3c\u3068\u4eca\u5f8c\u3078\u306e\u671f\u5f85\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u8cc7\u683c\u53d6\u5f97\u306b\u95a2\u3059\u308b\u6539\u6b63\u4e8b\u9805\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u6539\u6b63\u300e\u7a0e\u7406\u58eb\u6cd5\u300f\u306e\u691c\u8a3c\u3068\u4eca\u5f8c\u3078\u306e\u671f\u5f85<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c\uff11\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: 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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:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u5165\u308a\u53e3\uff08\u7a0e\u7406\u58eb\u8cc7\u683c\u306e\u53d6\u5f97\uff09\u306e\u6bb5\u968e\u3067\u3001\u7a0e\u7406\u58eb\u3068\u3057\u3066\u306e\u9069\u683c\u6027\u3092\u6709\u3059\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u696d\u52d9\u9042\u884c\u306e\u6bb5\u968e\u3067\u3001\u5341\u5206\u306b\u305d\u306e\u80fd\u529b\u3092\u767a\u63ee\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u74b0\u5883\u304c\u4e0e\u3048\u3089\u308c\u308b\u3053\u3068<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u696d\u52d9\u9042\u884c\u306e\u524d\u63d0\u3068\u3057\u3066\u3001\u793e\u4f1a\u304b\u3089\u306e\u4fe1\u983c\u304c\u5f97\u3089\u308c\u308b\u614b\u52e2\u3092\u6574\u3048\u308b\u3053\u3068<\/p>\n<\/div>\n<p>\u3068\u3044\u3046\u300c\uff13\u3064\u306e\u89b3\u70b9\u300d\u304b\u3089\u3001\u7a0e\u7406\u58eb\u5236\u5ea6\u306e\u8cea\u7684\u5411\u4e0a\u304c\u56f3\u3089\u308c\u305f\u3082\u306e\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u6539\u6b63\u306e\u4e3b\u306a\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0a\u8a18\u300c\uff13\u3064\u306e\u89b3\u70b9\u300d\u304b\u3089\u6b21\u306e\u3068\u304a\u308a\u6574\u7406\u3055\u308c\u308b\u3002\u4ee5\u4e0b\u3001\u9806\u6b21\u89e3\u8aac\u3059\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 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3px;\"><strong>\uff13\u3000\u7a0e\u7406\u58eb\u306e\u4fe1\u983c\u6027\u78ba\u4fdd\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px; padding-left: 15px;\"><span style=\"color: #b22222;\">\u21d2<\/span>\u7a0e\u7406\u58eb\u306b\u4fc2\u308b\u61f2\u6212\u51e6\u5206\u306e\u9069\u6b63\u5316\u306a\u3069<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4><strong>\uff11\u3000\u7a0e\u7406\u58eb\u8cc7\u683c\u306e\u53d6\u5f97\u306b\u95a2\u3059\u308b\u6539\u6b63<\/strong><\/h4>\n<h4><strong>\uff08\uff11\uff09\u3000\u8cc7\u683c\u4ed8\u4e0e\u306e\u898b\u76f4\u3057<\/strong><\/h4>\n<p><strong>\u2460\u3000\u73fe\u5728\u306e\u8cc7\u683c\u5236\u5ea6<\/strong><\/p>\n<p>\u7a0e\u7406\u58eb\u8cc7\u683c\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\uff08\u4ee5\u4e0b\u300c\u6cd5\u300d\u3068\u3044\u3046\uff09\uff13\u6761\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u7a0e\u52d9\u306e\u5c02\u9580\u5bb6\u3068\u3057\u3066\u9069\u6b63\u306a\u8077\u52d9\u3092\u9042\u884c\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3060\u3051\u306e\u80fd\u529b\u3092\u62c5\u4fdd\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3002\u80fd\u529b\u3092\u56f3\u308b\u306e\u306b\u3082\u3063\u3068\u3082\u660e\u5feb\u306a\u6307\u6a19\u304c\u8a66\u9a13\u3067\u3042\u308a\u3001\u305d\u306e\u610f\u5473\u3067\u306f\u3001\u8a66\u9a13\u5408\u683c\u8005\uff08\u6cd5\uff13\u6761\uff11\u53f7\uff09\u304c\u7a0e\u7406\u58eb\u8cc7\u683c\u306e\u3082\u3063\u3068\u3082\u6b63\u5f53\u306a\u30eb\u30fc\u30c8\u3067\u3042\u308b\u3068\u3044\u3048\u308b\u3002<\/p>\n<p>\u3068\u3053\u308d\u304c\u3001\u3053\u308c\u306b\u306f\u5e83\u304f\u4f8b\u5916\u304c\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6cd5\uff17\u6761\u306b\u3088\u3063\u3066\u8a66\u9a13\u304c\u514d\u9664\u3055\u308c\u305f\u8005\uff08\u3044\u308f\u3086\u308b\u300c\u5927\u5b66\u9662\u30eb\u30fc\u30c8\u300d\uff09\u3001\u6cd5\uff18\u6761\u306b\u3088\u3063\u3066\u8a66\u9a13\u304c\u514d\u9664\u3055\u308c\u305f\u8005\uff08\u3044\u308f\u3086\u308b\u300c\uff2f\uff22\u30eb\u30fc\u30c8\u300d\u300c\u6559\u6388\u30eb\u30fc\u30c8\u300d\uff09\u304c\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u3092\u6709\u3057\u3066\u3044\u308b\uff08\u6cd5\uff13\u6761\uff12\u53f7\uff09\u3002<\/p>\n<p>\u5927\u5b66\u9662\u30eb\u30fc\u30c8\u3067\u306f\u3001\u7a0e\u6cd5\u3068\u4f1a\u8a08\u5b66\u306e\u5404\u5206\u91ce\u306b\u5c5e\u3059\u308b\u79d1\u76ee\u306b\u3064\u304d\u3001\uff11\u79d1\u76ee\u3067\u3082\u5408\u683c\u3059\u308c\u3070\u3001\u6b8b\u308a\u306e\u79d1\u76ee\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u6559\u6388\u30eb\u30fc\u30c8\u3067\u306f\u3001\u5927\u5b66\u6559\u6388\u306a\u3069\u306e\u5c02\u9580\u8077\u306b\u3042\u308b\u8005\u304c\u5f53\u8a72\u5c02\u9580\u5206\u91ce\u306e\u79d1\u76ee\u3092\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u91cd\u8981\u306a\u306e\u304c\uff2f\uff22\u30eb\u30fc\u30c8\u3067\u3042\u308a\u3001\u3053\u308c\u306b\u3088\u3063\u3066\u56fd\u7a0e\u7b49\u306e\uff2f\uff22\u8077\u54e1\u306b\u306f\u3001\u8a66\u9a13\u514d\u9664\u306e\u9014\u304c\u4e0e\u3048\u3089\u308c\u3066\u3044\u308b\u3002\u4f8b\u3048\u3070\u3001\u56fd\u7a0e\u8077\u54e1\u306e\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u696d\u52d9\u306b10\u5e74\u4ee5\u4e0a\u5f93\u4e8b\u3059\u308c\u3070\u7a0e\u6cd5\u79d1\u76ee\u304c\u514d\u9664\u3055\u308c\u3001\u3055\u3089\u306b\u300123\u5e74\u4ee5\u4e0a\u5f93\u4e8b\u3057\u305f\u4e0a\u3067\u3001\u4f1a\u8a08\u306b\u95a2\u3059\u308b\u6307\u5b9a\u7814\u4fee\u3092\u4fee\u4e86\u3059\u308c\u3070\u4f1a\u8a08\u79d1\u76ee\u3082\u514d\u9664\u3055\u308c\u3001\u7a0e\u7406\u58eb\u306e\u8cc7\u683c\u304c\u4e0e\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n<p>\u4ee5\u4e0a\u306e\u307b\u304b\u3001\u7b2c\uff14\u306e\u30eb\u30fc\u30c8\u3068\u3057\u3066\u3001\u5f01\u8b77\u58eb\u30fb\u516c\u8a8d\u4f1a\u8a08\u58eb\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u6761\u4ef6\u3067\u7a0e\u7406\u58eb\u3068\u306a\u308b\u8cc7\u683c\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u305f\u3002<\/p>\n<div 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