{"id":78347,"date":"2015-10-01T10:19:27","date_gmt":"2015-10-01T01:19:27","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=78347"},"modified":"2025-09-24T10:05:29","modified_gmt":"2025-09-24T01:05:29","slug":"tax-article-176","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-176\/","title":{"rendered":"\u3008\u76f4\u524d\u5bfe\u7b56\u3009\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306b\u5fc5\u8981\u306a\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3078\u306e\u5bfe\u5fdc\u3068\u201c\u304a\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u201d\u30dd\u30a4\u30f3\u30c8\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3068\u3057\u3066\u6e96\u5099\u3059\u308b\u3053\u3068\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><span style=\"color: #b22222;\"><strong>\u3008\u76f4\u524d\u5bfe\u7b56\u3009<\/strong><\/span><\/h4>\n<h4 style=\"text-align: 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style=\"color: #333399;\">\u300c\u4f55\u3092\u3059\u308c\u3070\u3088\u3044\u304b\u300d<\/span>\u3067\u306f\u306a\u304f\u3001<span style=\"color: #800000;\">\u300c\u3069\u306e\u3088\u3046\u306b\u60c5\u5831\u3092\u7ba1\u7406\u3059\u308b\u304b\u300d<\/span>\u3092\u610f\u8b58\u3057\u3066\u3001\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u898f\u7a0b\u985e\u306e\u7b56\u5b9a\u3068\u5404\u7a2e\u63aa\u7f6e<\/strong><\/h4>\n<p>\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u306e\u5185\u5bb9\u3068\u3057\u3066\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:#666699;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: 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class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\"><strong>\u3010\u53c2\u8003\u3011<\/strong>\u3000\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u65e5\u672c\u7a0e\u7406\u58eb\u4f1a\u9023\u5408\u4f1a\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nichizeiren.or.jp\/taxaccount\/mynumber.html#guidebook\" target=\"_blank\" rel=\"noopener\">\u7a0e\u7406\u58eb\u306e\u305f\u3081\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5bfe\u5fdc\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a>\u300d\uff08\u7a0e\u7406\u58eb\u4f1a\u4f1a\u54e1\u5c02\u7528\uff09<br \/>\n<\/div><\/div>\n<p>\u3053\u306e\u5834\u5408\u3001\u57fa\u672c\u65b9\u91dd\u306f\u3001\u3072\u306a\u578b\u306e\u3068\u304a\u308a\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u308b\u304c\u3001\u53d6\u6271\u898f\u7a0b\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306e\u898f\u6a21\u3084\u4e8b\u52d9\u306e\u6d41\u308c\u306b\u3088\u3063\u3066\u5185\u5bb9\u304c\u5909\u308f\u308a\u3046\u308b\u3082\u306e\u3067\u3042\u308b\u3053\u3068\u304b\u3089\u3001\u5358\u306b\u3072\u306a\u578b\u3092\u305d\u306e\u307e\u307e\u66f8\u304d\u5199\u3059\u306e\u3067\u306f\u306a\u304f\u3001\u5404\u4e8b\u52d9\u6240\u306b\u3042\u3063\u305f\u5f62\u306b\u30ab\u30b9\u30bf\u30de\u30a4\u30ba\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p>\u7d44\u7e54\u7684\u30fb\u4eba\u7684\u30fb\u7269\u7406\u7684\u30fb\u6280\u8853\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u306b\u3064\u3044\u3066\u306f\u3001\u307e\u3055\u3057\u304f\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u306e\u69d8\u3005\u306a\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u3046\u308b\u3053\u3068\u304b\u3089\u3001\u5404\u4e8b\u52d9\u6240\u306e\u898f\u6a21\u7b49\u306b\u5fdc\u3058\u3066\u3001\u9069\u5207\u306b\u63aa\u7f6e\u3092\u8b1b\u305a\u308b\u3053\u3068\u3068\u306a\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:#000000;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #333399;\">\u25c6\u7d44\u7e54\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e<\/span><\/strong><\/p>\n<ul>\n<li>\u7d44\u7e54\u4f53\u5236\u306e\u6574\u5099<\/li>\n<li>\u53d6\u6271\u898f\u7a0b\u7b49\u306b\u57fa\u3065\u304f\u904b\u7528<\/li>\n<li>\u53d6\u6271\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b\u624b\u6bb5\u306e\u6574\u5099<\/li>\n<li>\u60c5\u5831\u6f0f\u3048\u3044\u7b49\u4e8b\u6848\u306b\u5bfe\u5fdc\u3059\u308b\u4f53\u5236\u306e\u6574\u5099<\/li>\n<li>\u53d6\u6271\u72b6\u6cc1\u306e\u628a\u63e1\u53ca\u3073\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u306e\u898b\u76f4\u3057<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800000;\">\u25c6\u4eba\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e<\/span><\/strong><\/p>\n<ul>\n<li>\u4e8b\u52d9\u53d6\u6271\u62c5\u5f53\u8005\u306e\u76e3\u7763<\/li>\n<li>\u4e8b\u52d9\u53d6\u6271\u62c5\u5f53\u8005\u306e\u6559\u80b2<\/li>\n<li>\u79d8\u5bc6\u4fdd\u6301\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/li>\n<\/ul>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\">\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #006400;\">\u25c6\u7269\u7406\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e<\/span><\/strong><\/p>\n<ul>\n<li>\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u7b49\u3092\u53d6\u308a\u6271\u3046\u533a\u57df\u306e\u7ba1\u7406<\/li>\n<li>\u6a5f\u5668\u53ca\u3073\u96fb\u5b50\u5a92\u4f53\u7b49\u306e\u76d7\u96e3\u7b49\u306e\u9632\u6b62<\/li>\n<li>\u96fb\u5b50\u5a92\u4f53\u7b49\u3092\u6301\u3061\u51fa\u3059\u5834\u5408\u306e\u6f0f\u3048\u3044\u7b49\u306e\u9632\u6b62<\/li>\n<li>\u500b\u4eba\u756a\u53f7\u306e\u524a\u9664\u3001\u6a5f\u5668\u53ca\u3073\u96fb\u5b50\u5a92\u4f53\u7b49\u306e\u5ec3\u68c4<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#000000;\"><\/div>\n<p style=\"margin-left: 10px; text-indent: -10px; margin-bottom: 3px;\"><strong><span style=\"color: #800080;\">\u25c6\u6280\u8853\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e<\/span><\/strong><\/p>\n<ul>\n<li>\u30a2\u30af\u30bb\u30b9\u5236\u5fa1<\/li>\n<li>\u30a2\u30af\u30bb\u30b9\u8005\u306e\u8b58\u5225\u3068\u8a8d\u8b58<\/li>\n<li>\u5916\u90e8\u304b\u3089\u306e\u4e0d\u6b63\u30a2\u30af\u30bb\u30b9\u7b49\u306e\u9632\u6b62<\/li>\n<li>\u60c5\u5831\u6f0f\u3048\u3044\u7b49\u306e\u9632\u6b62<\/li>\n<\/ul>\n<\/div>\n<p><span style=\"color: #333399;\">\u300e\u7d44\u7e54\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u300f<\/span>\u306e\u3046\u3061\u300c\u53d6\u6271\u898f\u7a0b\u7b49\u306b\u57fa\u3065\u304f\u904b\u7528\u300d\u306f\u3001\u300c\u53d6\u6271\u898f\u7a0b\u7b49\u306b\u57fa\u3065\u304f\u904b\u7528\u306e\u78ba\u4fdd\u300d\u3068\u300c\u76e3\u67fb\u6642\u7b49\u306e\u78ba\u8a8d\u624b\u6bb5\u306e\u78ba\u4fdd\u300d\u3068\u306e\uff12\u6bb5\u968e\u3067\u8003\u3048\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u3001\u7a0e\u7406\u58eb\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\u306b\u304a\u3044\u3066\u306f\u3001\u300c\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u7b49\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u4e8b\u52d9\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8\u300d\u3084\u300c\u57f7\u52d9\u8a18\u9332\u300d\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u308b\u3002\u306a\u304a\u3001\u3053\u306e\u307b\u304b\u3001\u30b7\u30b9\u30c6\u30e0\u306b\u5b9f\u88c5\u3055\u308c\u3066\u3044\u308b\u6a5f\u80fd\u3092\u7528\u3044\u3066\u3001\u30a2\u30af\u30bb\u30b9\u30ed\u30b0\u7b49\u3092\u8a18\u9332\u30fb\u4fdd\u5b58\u3057\u3066\u7ba1\u7406\u3059\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u308b\u3002<\/p>\n<p><span style=\"color: #800000;\">\u300e\u4eba\u7684\u5b89\u5168\u7ba1\u7406\u63aa\u7f6e\u300f<\/span>\u306f\u3001\u4e8b\u52d9\u6240\u306e\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u3001\u7279\u5b9a\u500b\u4eba\u60c5\u5831\u7b49\u306e\u53d6\u6271\u3044\u306e\u8a31\u53ef\u4e8b\u9805\u3001\u7981\u6b62\u4e8b\u9805\u3001\u305d\u306e\u7406\u7531\u306b\u3064\u3044\u3066\u5468\u77e5\u5fb9\u5e95\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3042\u308b\u3002<\/p>\n<p><span style=\"color: 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style=\"color: 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style=\"margin-left: 15px; text-indent: 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