{"id":83036,"date":"2015-11-27T16:57:42","date_gmt":"2015-11-27T07:57:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=83036"},"modified":"2015-11-27T17:39:28","modified_gmt":"2015-11-27T08:39:28","slug":"tax-report-27","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-27\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\u3092\u66f4\u65b0\uff5e\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u95a2\u9023\u306e\uff15\u554f\u542b\u308129\u554f\u304c\u65b0\u8a2d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u3001\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u95a2\u9023\u306e\uff15\u554f\u542b\u308129\u554f\u304c\u65b0\u8a2d<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">Profession Journal\u7de8\u96c6\u90e8<\/p>\n<p>&nbsp;<\/p>\n<p>\u56fd\u7a0e\u5e81\u306f11\u670825\u65e5\u4ed8\u3051\u3067\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u3001\u65b0\u305f\u306b29\u554f\u304c\u8ffd\u52a0\u3055\u308c\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\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=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/01.htm\" target=\"_blank\">\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u307e\u3057\u305f<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u65b0\u8a2d\u3055\u308c\u305f29\u554f\u306e\u5185\u8a33\u3060\u304c\u3001\u6cd5\u4eba\u7a0e\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u304c12\u554f\u3068\u6700\u3082\u591a\u304f\u3001\u305d\u306e\u4ed6\u3001\u6240\u5f97\u7a0e\uff15\u554f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\uff11\u554f\u3001\u8b72\u6e21\u6240\u5f97\uff11\u554f\u3001\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\uff13\u554f\u3001\u6d88\u8cbb\u7a0e\uff15\u554f\u3001\u5370\u7d19\u7a0e\uff12\u554f\u3068\u306a\u3063\u3066\u3044\u308b\uff08\u8ca1\u7523\u306e\u8a55\u4fa1\u3001\u9152\u7a0e\u95a2\u4fc2\u3001\u6cd5\u5b9a\u8abf\u66f8\u306b\u3064\u3044\u3066\u306f\u65b0\u8a2d\u4e8b\u4f8b\u306a\u3057\uff09\u300229\u554f\u306e\u5404\u30ea\u30f3\u30af\u5148\u306b\u3064\u3044\u3066\u306f\u3053\u306e\u30da\u30fc\u30b8\u4e0b\u90e8\u306e<a href=\"#no1\">\u4e00\u89a7\u8868<\/a>\u3067\u78ba\u8a8d\u3055\u308c\u305f\u3044\u3002<!--more--><\/p>\n<p>\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u65b0\u8a2d\uff15\u554f\u306f\u4e0b\u8a18\u306e\u901a\u308a\u3059\u3079\u3066\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u300c\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u898b\u76f4\u3057\u7b49\u300d\u306b\u4fc2\u308b\u4e8b\u4f8b\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a\u7b49\u5236\u5ea6\u4e0a\u306e\u57fa\u790e\u7684\u306a\u4e8b\u9805\u306b\u3064\u3044\u3066\u89e6\u308c\u305f\u3082\u306e\u304c\u591a\u3044\u304c\u3001\u4e8b\u696d\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u884c\u3063\u305f\u8005\u304c\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u3068\u3057\u3066\u5f53\u8a72\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u56fd\u5185\u4e8b\u696d\u8005\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u308b\u3068\u3057\u305f\u4e8b\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/03.htm\" target=\"_blank\">\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c<\/a>\uff09\u306b\u3064\u3044\u3066\u306f\u5224\u5b9a\u8aa4\u308a\u306e\u306a\u3044\u3088\u3046\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\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:#808080;\">\n\t\t<div><strong>\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff09<\/strong><\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/01.htm\" target=\"_blank\">\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/02.htm\" target=\"_blank\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u3092\u8981\u3059\u308b\u8005<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/03.htm\" target=\"_blank\">\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/04.htm\" target=\"_blank\">\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/05.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u307e\u305f\u6cd5\u4eba\u7a0e\u95a2\u9023\u3067\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3001\u5e73\u621026\u5e74\u5ea6\u6539\u6b63\u3067\u5275\u8a2d\u3055\u308c\u305f\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e12\u306e\uff15\uff09\u306b\u3064\u3044\u3066\u3001\u6295\u8cc7\u8a08\u753b\u306b\u8a18\u8f09\u3057\u305f\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u8907\u6570\u4e8b\u696d\u5e74\u5ea6\u306b\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306b\u3001\u6295\u8cc7\u8a08\u753b\u306e\u3059\u3079\u3066\u304c\u7d42\u4e86\u3059\u308b\u524d\u306b\u304a\u3044\u3066\u3082\u305d\u308c\u305e\u308c\u306e\u4f9b\u7528\u5e74\u5ea6\u306b\u304a\u3044\u3066\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3057\u305f\u4e8b\u4f8b\u3001\u5de5\u696d\u4f1a\u7b49\u306b\u652f\u6255\u3063\u305f\u5148\u7aef\u8a2d\u5099\u3067\u3042\u308b\u3053\u3068\u306e\u8a3c\u660e\u66f8\u306e\u767a\u884c\u624b\u6570\u6599\u306f\u5148\u7aef\u8a2d\u5099\u306e\u53d6\u5f97\u4fa1\u984d\u306b\u542b\u307e\u308c\u305a\u652f\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u640d\u91d1\u306e\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3068\u3057\u305f\u4e8b\u4f8b\u7b49\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#808080;\">\n\t\t<div><strong>\uff08\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\u95a2\u9023\uff09<\/strong><\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/17.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u6bb5\u968e\u7684\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/18.htm\" target=\"_blank\">\u4e00\u90e8\u3092\u81ea\u793e\u4f7f\u7528\u3057\u3001\u4e00\u90e8\u3092\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u5efa\u7269\u306b\u8a2d\u7f6e\u3057\u305f\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/23\/08.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u5bfe\u8c61\u8a2d\u5099\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u5de5\u696d\u4f1a\u7b49\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u767a\u884c\u624b\u6570\u6599\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u9023\u3067\u306f\u4eca\u5e74\u5ea6\u6539\u6b63\u3067\u5ef6\u9577\u30fb\u62e1\u5145\u3055\u308c\u305f\u300c\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8d08\u4e0e\u7a0e\u306e\u975e\u8ab2\u7a0e\u300d \uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd570\u6761\u306e\uff12\uff09\u306b\u95a2\u3057\u3001\u5e97\u8217\u517c\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u5e97\u8217\u90e8\u5206\u3082\u542b\u3081\u305f\u5bb6\u5c4b\u5168\u4f53\u306e\u5e8a\u9762\u7a4d\u3067\u5224\u5b9a\u3059\u308b\u305f\u3081\u975e\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u304c\u306a\u3044\u3068\u3057\u305f\u4e8b\u4f8b\u3084\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306e\u4f75\u7528\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u305f\u4e8b\u4f8b\uff12\u554f\u304c\u65b0\u8a2d\u3002\u306a\u304a\u672c\u5236\u5ea6\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u9023\u8f09\u3082\u53c2\u7167\u3055\u308c\u305f\u3044\u3002<\/p>\n<div class=\"toggle_wrap closed\"><h4 class=\"toggle\">\u3010\u95a2\u9023\u8a18\u4e8b\u3011\u203b\u30bf\u30a4\u30c8\u30eb\u3092\u30af\u30ea\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b<\/h4><div class=\"toggle_content toggle_closed\">\n\u300c\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u300d\uff08\u9f4b\u85e4\u548c\u52a9\uff09<\/p>\n<ul>\n<li><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u6539\u6b63\u524d\u5f8c\u306e\u7279\u4f8b\u5185\u5bb9\u306e\u78ba\u8a8d\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-90\/\" target=\"_blank\">\u3010\u7b2c\uff11\u56de\u3011\u3000\u6539\u6b63\u524d\u5f8c\u306e\u7279\u4f8b\u5185\u5bb9\u306e\u78ba\u8a8d<\/a><\/li>\n<li><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff12\u56de\u3011\u300c\u518d\u9069\u7528\u306e\u53d6\u6271\u3044\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-92\/\" target=\"_blank\">\u3010\u7b2c\uff12\u56de\u3011\u3000\u518d\u9069\u7528\u306e\u53d6\u6271\u3044<\/a><\/li>\n<li><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff13\u56de\u3011\u300c\u9762\u7a4d\u8981\u4ef6\u306e\u7559\u610f\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-95\/\" target=\"_blank\">\u3010\u7b2c\uff13\u56de\u3011\u3000\u9762\u7a4d\u8981\u4ef6\u306e\u7559\u610f\u70b9<\/a><\/li>\n<li><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff14\u56de\u3011\u300c\u300e\u53d6\u5f97\u300f\u306b\u4fc2\u308b\u8981\u4ef6\u300d\uff5e\u300c\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u6642\u671f\u300d\u300c\u571f\u5730\u7b49\u306e\u53d6\u5f97\u3068\u540d\u7fa9\u300d\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-96\/\" target=\"_blank\">\u3010\u7b2c\uff14\u56de\u3011\u3000\u300e\u53d6\u5f97\u300f\u306b\u4fc2\u308b\u8981\u4ef6\uff5e\u300c\u5206\u8b72\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u53d6\u5f97\u6642\u671f\u300d\u300c\u571f\u5730\u7b49\u306e\u53d6\u5f97\u3068\u540d\u7fa9\u300d\uff5e<\/a><\/li>\n<li><a title=\"\u300a\u5e73\u621027\u5e74\u5ea6\u6539\u6b63\u5bfe\u5fdc\u300b\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u7a0e\u975e\u8ab2\u7a0e\u7279\u4f8b\u3000\u3010\u7b2c\uff15\u56de\u3011\u300c\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u30fb\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/inheritance-article-99\/\" target=\"_blank\">\u3010\u7b2c\uff15\u56de\u3011\u3000\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u30fb\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u3055\u3089\u306b\u5e73\u621025\u5e74\u5ea6\u6539\u6b63\u3067\u9069\u7528\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u305f\u6709\u6599\u8001\u4eba\u30db\u30fc\u30e0\u5165\u5c45\u8005\u306b\u4fc2\u308b\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u8a55\u4fa1\u6e1b\u7279\u4f8b\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd569\u6761\u306e\uff14\uff09\u306b\u3064\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u8a8d\u5b9a\u306e\u7533\u8acb\u4e2d\u306b\u6b7b\u4ea1\u3057\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u8981\u4ecb\u8b77\u8a8d\u5b9a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u7279\u4f8b\u9069\u7528\u306b\u3064\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u751f\u524d\u306b\u5fc3\u8eab\u306e\u72b6\u6cc1\u7b49\u306e\u8abf\u67fb\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u304b\u3089\u76f8\u7d9a\u958b\u59cb\u76f4\u524d\u306b\u304a\u3044\u3066\u8981\u4ecb\u8b77\u8a8d\u5b9a\u7b49\u3092\u53d7\u3051\u3066\u3044\u305f\u8005\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u5dee\u3057\u652f\u3048\u306a\u3044\u3068\u3057\u305f\u4e8b\u4f8b\u304c\u8ffd\u52a0\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u307e\u305f<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u3001\uff28\uff30\u3067\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\uff5e\u8a2d\u5099\u6295\u8cc7\u6e1b\u7a0e\u306b\u4fc2\u308b\uff15\u554f\u542b\u3081\u516822\u554f\u3092\u65b0\u8a2d\" href=\"https:\/\/profession-net.com\/professionjournal\/tax-report-11\/\" target=\"_blank\">\u6628\u5e74\u66f4\u65b0\u306e\u306a\u304b\u3063\u305f<\/a>\u8b72\u6e21\u6240\u5f97\u95a2\u9023\u3067\u306f\u3001\u571f\u5730\u53ca\u3073\u5bb6\u5c4b\u306e\u8b72\u6e21\u3092\u884c\u3063\u305f\u969b\u306b\u8cb7\u4e3b\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u305f\u672a\u7d4c\u904e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306b\u76f8\u5f53\u3059\u308b\u984d\u306b\u3064\u3044\u3066\u3001\u58f2\u4e3b\u306e\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u306b\u7b97\u5165\u3055\u308c\u308b\u3068\u3057\u305f\u4e8b\u4f8b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/joto\/03\/10.htm\" target=\"_blank\">\u672a\u7d4c\u904e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5834\u5408<\/a>\uff09\uff11\u554f\u304c\u65b0\u8a2d\u3055\u308c\u305f\u3002<\/p>\n<p>\u6700\u5f8c\u306b\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306b\u95a2\u3059\u308b\u4e8b\u4f8b\u304c\uff13\u554f\u65b0\u8a2d\u3055\u308c\u3066\u304a\u308a\u3001\u96fb\u529b\u4f1a\u793e\u3078\u306e\u58f2\u96fb\u4e8b\u696d\u3092\u884c\u3046\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u8cbb\u7528\u306e\u53d6\u6271\u3044\u7b49\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u308b\u3002\u96fb\u529b\u4f1a\u793e\u306e\u96fb\u6c17\u4f9b\u7d66\u8a2d\u5099\u306b\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u3092\u63a5\u7d9a\u3059\u308b\u969b\u306b\u5fc5\u8981\u3068\u306a\u308b\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u306a\u3069\u4e00\u822c\u4e8b\u696d\u4f1a\u793e\u306b\u306f\u99b4\u67d3\u307f\u306e\u306a\u3044\u767a\u751f\u8cbb\u7528\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u304a\u308a\u3001\u5b9f\u969b\u306b\u554f\u3044\u5408\u308f\u305b\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u63a8\u5bdf\u3055\u308c\u308b\u3002<\/p>\n<p>\u306a\u304a\u4eca\u5e74\u5ea6\u6539\u6b63\u306b\u3088\u308a\u3001\u300c\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u3044\u308f\u3086\u308b\u30b0\u30ea\u30fc\u30f3\u6295\u8cc7\u6e1b\u7a0e\uff09\u300d\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd542\u6761\u306e\uff15\uff09\u306e\u3046\u3061\u5373\u6642\u511f\u5374\u306b\u3064\u3044\u3066\u306f\u3001\u5e73\u621027\u5e74\uff14\u6708\uff11\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u7b49\u3059\u308b\u5bfe\u8c61\u8cc7\u7523\u304b\u3089\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u304c\u9664\u5916\u3055\u308c\u3001\u305d\u306e\u9069\u7528\u671f\u9650\u304c\u5e73\u621028\u5e74\uff13\u670831\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u3066\u3044\u308b\uff0830\uff05\u306e\u7279\u5225\u511f\u5374\u306f\u7d99\u7d9a\u9069\u7528\u3002\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f\uff17\uff05\u7a0e\u984d\u63a7\u9664\u3082\u9078\u629e\u53ef\u80fd\uff09\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:#808080;\">\n\t\t<div><strong>\uff08\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u95a2\u9023\uff09<\/strong><\/div>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/02\/04.htm\" target=\"_blank\">\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u7cfb\u7d71\u9023\u7cfb\u306b\u5f53\u305f\u308a\u652f\u51fa\u3059\u308b\u30a2\u30af\u30bb\u30b9\u691c\u8a0e\u6599\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/16.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u5c4b\u6839\u8cb8\u3057\u4e8b\u696d\u306b\u304a\u3051\u308b\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/06\/06.htm\" target=\"_blank\">\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u65b0\u8a2d\u3055\u308c\u305f29\u554f\u306e\u4e00\u89a7\u3068\u30ea\u30f3\u30af\u5148\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3002<br \/>\n<span id=\"no1\">\u3000<\/span><br \/>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<h4 style=\"text-align: center;\"><span style=\"color: #666699;\"><strong>\u3008\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u4e00\u89a7\u3009<\/strong><\/span><\/h4>\n<div style=\"margin-bottom:25px;border-bottom-style:double;border-bottom-width:3px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/01.htm\" target=\"_blank\">\u6240\u5f97\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/04\/28.htm\" target=\"_blank\">\u6295\u8cc7\u9867\u554f\u4f1a\u793e\u306b\u652f\u6255\u3046\u5e74\u4f1a\u8cbb\u53ca\u3073\u6210\u529f\u5831\u916c<\/a>\u300d\uff08\u5fc5\u8981\u7d4c\u8cbb27\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/05\/81.htm\" target=\"_blank\">\u501f\u5165\u91d1\u3067\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb<\/a>\u300d\uff08\u6240\u5f97\u63a7\u966451\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/05\/82.htm\" target=\"_blank\">\u59c9\u306e\u5b50\u4f9b\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/a>\u300d\uff08\u6240\u5f97\u63a7\u966455\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/05\/83.htm\" target=\"_blank\">\u7236\u89aa\u306e\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3067\u3042\u308b\u6bcd\u89aa\u306e\u533b\u7642\u8cbb\u3092\u5b50\u4f9b\u304c\u8ca0\u62c5\u3057\u305f\u5834\u5408<\/a>\u300d\uff08\u6240\u5f97\u63a7\u966457\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shotoku\/06\/64.htm\" target=\"_blank\">\u97d3\u56fd\u306e\u6cd5\u4eba\u304b\u3089\u652f\u6255\u3092\u53d7\u3051\u308b\u5f79\u54e1\u5831\u916c<\/a>\u300d\uff08\u7a0e\u984d\u63a7\u9664\uff12\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/gensen\/01.htm\" target=\"_blank\">\u6e90\u6cc9\u6240\u5f97\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/gensen\/03\/43.htm\" target=\"_blank\">\u8b1b\u7fd2\u4f1a\u306e\u51fa\u5e2d\u8cbb\u7528\u306e\u8ca0\u62c5<\/a>\u300d\uff08\u7d66\u4e0e\u6240\u5f9741\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/joto\/01.htm\" target=\"_blank\">\u8b72\u6e21\u6240\u5f97<\/a>\u3009\u3000<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/joto\/03\/10.htm\" target=\"_blank\">\u672a\u7d4c\u904e\u56fa\u5b9a\u8cc7\u7523\u7a0e\u7b49\u306b\u76f8\u5f53\u3059\u308b\u984d\u306e\u652f\u6255\u3092\u53d7\u3051\u305f\u5834\u5408<\/a>\u300d\uff08\u53ce\u5165\u91d1\u984d\uff11\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/01.htm\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/10\/16.htm\" target=\"_blank\">\u8001\u4eba\u30db\u30fc\u30e0\u306b\u5165\u6240\u3057\u3066\u3044\u305f\u88ab\u76f8\u7d9a\u4eba\u304c\u8981\u4ecb\u8b77\u8a8d\u5b9a\u306e\u7533\u8acb\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b<\/a>\u300d\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b11\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/17\/07.htm\" target=\"_blank\">\u5e97\u8217\u517c\u4f4f\u5b85\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u5e8a\u9762\u7a4d\u8981\u4ef6<\/a>\u300d\uff08\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\uff13\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/17\/08.htm\" target=\"_blank\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3068\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u3068\u306e\u95a2\u4fc2<\/a>\u300d\uff08\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b\uff18\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hyoka\/01.htm\" target=\"_blank\">\u8ca1\u7523\u306e\u8a55\u4fa1<\/a>\u3009<\/strong>\u3000\u3000\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/01.htm\" target=\"_blank\">\u6cd5\u4eba\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/02\/04.htm\" target=\"_blank\">\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u7cfb\u7d71\u9023\u7cfb\u306b\u5f53\u305f\u308a\u652f\u51fa\u3059\u308b\u30a2\u30af\u30bb\u30b9\u691c\u8a0e\u6599\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u8cbb\u7528\u306e\u8a08\u4e0a\uff14\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/15.htm\" target=\"_blank\">\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff14\u306b\u898f\u5b9a\u3059\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u306b\u3064\u3044\u3066\uff08\u6295\u8cc7\u4e8b\u696d\u6709\u9650\u8cac\u4efb\u7d44\u5408\u304c\u51fa\u8cc7\u3059\u308b\u6cd5\u4eba\uff09<\/a>\u300d\uff08\u7279\u5225\u511f\u5374\uff12\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/16.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u5c4b\u6839\u8cb8\u3057\u4e8b\u696d\u306b\u304a\u3051\u308b\u74b0\u5883\u95a2\u9023\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7279\u5225\u511f\u537411\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/17.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u7b49\u3092\u6bb5\u968e\u7684\u306b\u4e8b\u696d\u306e\u7528\u306b\u4f9b\u3057\u305f\u5834\u5408\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7279\u5225\u511f\u537415\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/27\/18.htm\" target=\"_blank\">\u4e00\u90e8\u3092\u81ea\u793e\u4f7f\u7528\u3057\u3001\u4e00\u90e8\u3092\u8cc3\u8cb8\u306e\u7528\u306b\u4f9b\u3057\u3066\u3044\u308b\u5efa\u7269\u306b\u8a2d\u7f6e\u3057\u305f\u30a8\u30ec\u30d9\u30fc\u30bf\u30fc\u306e\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7279\u5225\u511f\u537416\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/06\/06.htm\" target=\"_blank\">\u592a\u967d\u5149\u767a\u96fb\u8a2d\u5099\u306e\u9023\u7cfb\u5de5\u4e8b\u8ca0\u62c5\u91d1\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7e70\u5ef6\u8cc7\u7523\uff15\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/08\/08.htm\">\u907f\u96e3\u6307\u793a\u89e3\u9664\u6e96\u5099\u533a\u57df\u5185\u306b\u3042\u308b\u571f\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u304a\u3051\u308b\u9707\u707d\u7279\u4f8b\u6cd5\u7b2c19\u6761\u300a\u7279\u5b9a\u306e\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u306e\u5834\u5408\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/08\/08.htm\">\u300b<\/a><a href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/08\/08.htm\">\u306e\u9069\u7528\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7279\u5b9a\u8cc7\u7523\u306e\u8cb7\u63db\u3048\u7b49\uff18\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/33\/35.htm\" target=\"_blank\">\u682a\u5f0f\u4ea4\u63db\u5951\u7d04\u306e\u627f\u8a8d\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u682a\u4e3b\u7dcf\u4f1a\u306e\u65e5\u306b\u4efb\u671f\u6e80\u4e86\u306b\u4f34\u3044\u53d6\u7de0\u5f79\u304c\u9000\u4efb\u3057\u305f\u5834\u5408\u306e\u7279\u5b9a\u5f79\u54e1\u7d99\u7d9a\u8981\u4ef6\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621015\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/33\/36.htm\" target=\"_blank\">\u88ab\u5408\u4f75\u6cd5\u4eba\uff08\u5408\u4f75\u6cd5\u4eba\u3068\u306e\u9593\u306b\u652f\u914d\u95a2\u4fc2\u304c\u3042\u308b\u4ed6\u306e\u6cd5\u4eba\u3092\u88ab\u5408\u4f75\u6cd5\u4eba\u3068\u3059\u308b\u65b0\u8a2d\u5408\u4f75\u306b\u3088\u308a\u8a2d\u7acb\u3055\u308c\u305f\u6cd5\u4eba\uff09\u304b\u3089\u5f15\u7d99\u304e\u3092\u53d7\u3051\u308b\u672a\u51e6\u7406\u6b20\u640d\u91d1\u984d\u306b\u4fc2\u308b\u5236\u9650\u306e\u9069\u7528\u9664\u5916\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621020\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/33\/37.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u300c\u4e09\u89d2\u682a\u5f0f\u4ea4\u63db\u300d\u306b\u4fc2\u308b\u5177\u4f53\u7684\u306a\u9069\u683c\u5224\u5b9a\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621035\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/33\/38.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u300c\u30af\u30ed\u30b9\u30dc\u30fc\u30c0\u30fc\u306e\u4e09\u89d2\u5408\u4f75\u300d\u306b\u3088\u308a\u5916\u56fd\u89aa\u6cd5\u4eba\u682a\u5f0f\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a>\u300d\uff08\u7d44\u7e54\u518d\u7de8\u621036\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hojin\/23\/08.htm\" target=\"_blank\">\u751f\u7523\u6027\u5411\u4e0a\u8a2d\u5099\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u79df\u7a0e\u7279\u5225\u63aa\u7f6e\u6cd5\u7b2c42\u6761\u306e12\u306e\uff15\uff09\u306e\u5bfe\u8c61\u8a2d\u5099\u3067\u3042\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u306e\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u5de5\u696d\u4f1a\u7b49\u306b\u5bfe\u3057\u3066\u652f\u6255\u3063\u305f\u767a\u884c\u624b\u6570\u6599\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066<\/a>\u300d\uff08\u7a0e\u984d\u63a7\u9664\uff15\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/01.htm\" target=\"_blank\">\u6d88\u8cbb\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/01.htm\" target=\"_blank\">\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u5224\u5b9a<\/a>\u300d\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff11\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/02.htm\" target=\"_blank\">\u30ea\u30d0\u30fc\u30b9\u30c1\u30e3\u30fc\u30b8\u65b9\u5f0f\u306b\u3088\u308b\u7533\u544a\u3092\u8981\u3059\u308b\u8005<\/a>\u300d\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff12\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/03.htm\" target=\"_blank\">\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c<\/a>\u300d\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff13\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/04.htm\" target=\"_blank\">\u7279\u5b9a\u8ab2\u7a0e\u4ed5\u5165\u308c\u304c\u3042\u308b\u5834\u5408\u306e\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306e\u8a08\u7b97<\/a>\u300d\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff14\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/shohi\/26\/05.htm\" target=\"_blank\">\u3044\u308f\u3086\u308b\u300c\u6d88\u8cbb\u8005\u5411\u3051\u96fb\u6c17\u901a\u4fe1\u5229\u7528\u5f79\u52d9\u306e\u63d0\u4f9b\u300d\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664<\/a>\u300d\uff08\u56fd\u5883\u3092\u8d8a\u3048\u305f\u5f79\u52d9\u306e\u63d0\u4f9b\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u306e\u898b\u76f4\u3057\u7b49\uff15\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/inshi\/01.htm\" target=\"_blank\">\u5370\u7d19\u7a0e<\/a>\u3009<\/strong><\/p>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/inshi\/12\/27.htm\" target=\"_blank\">\u5efa\u7bc9\u58eb\u6cd5\u7b2c22\u6761\u306e\uff13\u306e\uff13\u306e\u898f\u5b9a\u306b\u57fa\u3065\u304d\u4f5c\u6210\u3055\u308c\u308b\u300c\u8a2d\u8a08\u30fb\u5de5\u4e8b\u76e3\u7406\u53d7\u8a17\u5951\u7d04\u4e8b\u9805\u306e\u5909\u66f4\u66f8\u9762\u300d\u306b\u4fc2\u308b\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff08\u7b2c\uff12\u53f7\u6587\u66f8\uff0916\uff09<\/li>\n<\/ul>\n<ul>\n<li>\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/inshi\/12\/28.htm\" target=\"_blank\">\u7dcf\u4fa1\u5951\u7d04\u5358\u4fa1\u5408\u610f\u65b9\u5f0f\u306b\u304a\u3051\u308b\u300c\u5358\u4fa1\u5408\u610f\u66f8\u300d\u306e\u5370\u7d19\u7a0e\u306e\u53d6\u6271\u3044<\/a>\u300d\uff08\u8acb\u8ca0\u306b\u95a2\u3059\u308b\u5951\u7d04\u66f8\uff08\u7b2c\uff12\u53f7\u6587\u66f8\uff0928\uff09<\/li>\n<\/ul>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/senmonjoho\/sake\/qa\/01.htm\" target=\"_blank\">\u9152\u7a0e\u95a2\u4fc2<\/a>\u3009\u3000\u3000<\/strong>\u306a\u3057<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#666699;\"><\/div>\n<p><strong>\u3008<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/hotei\/01.htm\" target=\"_blank\">\u6cd5\u5b9a\u8abf\u66f8<\/a>\u3009\u3000\u3000<\/strong>\u306a\u3057<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f11\u670825\u65e5\u4ed8\u3051\u3067\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u306e\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u3001\u516829\u554f\u304c\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u3002<br 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