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id=\"\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\">\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h2>\n\n\n\n<p>\u3067\u306f\u5177\u4f53\u7684\u306b\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3001\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u3066\u3044\u308b\u5834\u5408\">\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u3066\u3044\u308b\u5834\u5408\u3001\u501f\u5730\u6a29\u5272\u5408\u306b\u5fdc\u3058\u3066\u571f\u5730\u30fb\u5efa\u7269\u306e\u8a55\u4fa1\u984d\u304c\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u3092\u66f4\u5730\u306e\u307e\u307e\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u305d\u306e\u307e\u307e\u571f\u5730\u306e\u8a55\u4fa1\u984d\u306b\u5fdc\u3058\u3066\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3067\u3059\u306e\u3067\u3001\u571f\u5730\u306b\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u305f\u65b9\u304c\u7d0d\u7a0e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u3066\u308b\u8cc7\u91d1\u306b\u3064\u3044\u3066\u3082\u73fe\u91d1\u306e\u307e\u307e\u6240\u6709\u3057\u3066\u3044\u308c\u3070\u8cc7\u7523\u984d\u304c\u305d\u306e\u307e\u307e\u8a55\u4fa1\u984d\u306b\u306a\u308b\u305f\u3081\u3001\u8cc3\u8cb8\u7269\u4ef6\u3092\u5efa\u7bc9\u3057\u3066\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u3053\u3068\u3067\u3001\u8ffd\u52a0\u3067\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c06\u6765\u7684\u306b\u306f\u5bb6\u8cc3\u53ce\u5165\u3082\u898b\u8fbc\u3081\u308b\u305f\u3081\u3001\u7a4d\u6975\u7684\u306b\u691c\u8a0e\u3057\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4614.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4614\u3000\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm#q3\" target=\"_blank\" rel=\"noreferrer noopener\">No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff08\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u8cb8\u5bb6\u306e\u8a55\u4fa1\uff09<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u7a7a\u304d\u5bb6\u3092\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\">\u7a7a\u304d\u5bb6\u3092\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u7a7a\u304d\u5bb6\u3092\u8cb8\u3057\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u30fb\u5efa\u7269\u3092\u66f4\u5730\u3001\u7a7a\u304d\u5bb6\u306e\u307e\u307e\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u8a55\u4fa1\u984d\u306f\u56fa\u5b9a\u8cc7\u7523\u7a0e\u8a55\u4fa1\u984d\u306e\u307e\u307e\u3067\u3059\u304c\u3001\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u3088\u308a\u8a55\u4fa1\u984d\u306f\u6642\u4fa1\u3088\u308a\u3082\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u7a7a\u304d\u5bb6\u3068\u3057\u3066\u653e\u7f6e\u3057\u3066\u3044\u308b\u3053\u3068\u3067\u3069\u3093\u3069\u3093\u5bb6\u3082\u50b7\u3093\u3067\u3057\u307e\u3044\u307e\u3059\u3002\u30ea\u30d5\u30a9\u30fc\u30e0\u306a\u3069\u3067\u3042\u308b\u7a0b\u5ea6\u4f4f\u307f\u3084\u3059\u3044\u3088\u3046\u306b\u3057\u3066\u3001\u8cb8\u3057\u51fa\u3059\u306e\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7bc9\u5e74\u6570\u3092\u91cd\u306d\u305f\u5bb6\u306e\u5834\u5408\u3001\u66f4\u5730\u306b\u3057\u305f\u307b\u3046\u304c\u58f2\u308a\u3084\u3059\u3044\u3068\u8003\u3048\u308b\u4eba\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u66f4\u5730\u306b\u3059\u308b\u306e\u306b\u3082\u304a\u91d1\u304c\u304b\u304b\u308a\u3001\u76f8\u7d9a\u7a0e\u3082\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u3067\u3042\u308c\u3070\u65b0\u7bc9\u307b\u3069\u306e\u8cbb\u7528\u3082\u5fc5\u8981\u306a\u304f\u3001\u5bb6\u8cc3\u53ce\u5165\u3082\u671f\u5f85\u3067\u304d\u308b\u305f\u3081\u3001\u691c\u8a0e\u3057\u3066\u307f\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4614.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4614\u3000\u8cb8\u5bb6\u5efa\u4ed8\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<p>\u3000\u3000\u3000\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4602_qa.htm#q3\" target=\"_blank\" rel=\"noreferrer noopener\">No.4602\u2003\u571f\u5730\u5bb6\u5c4b\u306e\u8a55\u4fa1\uff08\u30a2\u30d1\u30fc\u30c8\u7b49\u306e\u8cb8\u5bb6\u306e\u8a55\u4fa1\uff09<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408\">\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u5229\u7528\u3067\u304d\u308c\u3070\u3001\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u3068\u306f\u3001\u5c45\u4f4f\u7528\u306e\u5b85\u5730\u3084\u4e8b\u696d\u7528\u5b85\u5730\u306a\u3069\u306e\u76f8\u7d9a\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3057\u305f\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u984d\u309250\uff05\u307e\u305f\u306f80\uff05\u6e1b\u984d\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9069\u7528\u8981\u4ef6\u7b49\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"\/columns\/article128\/\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u306b\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4124\u3000\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u8cb8\u4ed8\u306e\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u5834\u5408\">\u8cb8\u4ed8\u306e\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u5834\u5408<\/h3>\n\n\n\n<p>\u8cb8\u4ed8\u306e\u99d0\u8eca\u5834\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u5834\u5408\u3082\u3001\u8a55\u4fa1\u3092\u6e1b\u984d\u51fa\u6765\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u5148\u7a0b\u6319\u3052\u305f\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u99d0\u8eca\u5834\u3068\u3057\u3066\u3057\u3063\u304b\u308a\u3068\u904b\u55b6\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3042\u308c\u3070\u8cb8\u4ed8\u4e8b\u696d\u7528\u5b85\u5730\u7b49\u306b\u5206\u985e\u3055\u308c\u308b\u305f\u3081\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u30ed\u30fc\u30d7\u3092\u5f35\u3063\u3066\u3044\u308b\u3060\u3051\u3001\u8eca\u6b62\u3081\u306e\u77f3\u304c\u7f6e\u3044\u3066\u3042\u308b\u3060\u3051\u306a\u3069\u3067\u306f\u8cb8\u4ed8\u4e8b\u696d\u7528\u3067\u3042\u308b\u3068\u306f\u8a8d\u3081\u3089\u308c\u305a\u7279\u4f8b\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3084\u7802\u5229\u3092\u4f7f\u3063\u3066\u8217\u88c5\u3057\u3066\u3044\u308b\u3001\u69cb\u9020\u7269\u304c\u3042\u308b\u306a\u3069\u4e8b\u696d\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u660e\u3089\u304b\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4124.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4124\u3000\u76f8\u7d9a\u3057\u305f\u4e8b\u696d\u306e\u7528\u3084\u5c45\u4f4f\u306e\u7528\u306e\u5b85\u5730\u7b49\u306e\u4fa1\u984d\u306e\u7279\u4f8b\uff08\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\uff09<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\">\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3068\u306f\u3001\u540c\u3058\u9762\u7a4d\u3067\u3042\u3063\u3066\u3082\u6975\u7aef\u306b\u5965\u884c\u304d\u304c\u77ed\u304b\u3063\u305f\u308a\u9577\u304b\u3063\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u3001\u571f\u5730\u6d3b\u7528\u306e\u3057\u3084\u3059\u3055\u306b\u5408\u308f\u305b\u3066\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u3059\u308b\u571f\u5730\u306e\u5965\u884c\u304d\u304c10m\u672a\u6e80\u82e5\u3057\u304f\u306f24m\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u3001\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u3067\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u3067\u306e\u8a55\u4fa1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u8a55\u4fa1\u984d = \u8def\u7dda\u4fa1 \u2715 \u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387 \u2715 \u571f\u5730\u9762\u7a4d<\/p>\n\n\n\n<p>\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/02\/07.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u5965\u884c\u4fa1\u683c\u88dc\u6b63\u7387\u8868<\/a>\u300d\u306b\u3066\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f4f\u5b85\u5730\u533a\u5206\u3068\u5965\u884c\u304d\u306e\u9577\u3055\u6bce\u306b\u88dc\u6b63\u7387\u304c\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4604.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4604\u3000\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\">\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u3068\u306f\u3001\u3044\u3073\u3064\u306a\u571f\u5730\u5f62\u72b6\u3068\u306a\u3063\u3066\u3044\u308b\u571f\u5730\u306f\u304d\u308c\u3044\u306a\u9577\u65b9\u5f62\u306e\u571f\u5730\u3068\u304f\u3089\u3079\u3066\u4f7f\u3044\u306b\u304f\u3044\u3068\u307f\u306a\u3057\u3001\u8a55\u4fa1\u984d\u3092\u4e0b\u3052\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306b\u304a\u3044\u3066\u3082\u300c\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u7387\u8868\u300d\u3092\u4f7f\u7528\u3057\u3001\u8a55\u4fa1\u3092\u6e1b\u984d\u3057\u307e\u3059\u3002\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u306f\u3001\u6700\u5927\u3067\u88dc\u6b63\u7387\u304c40\uff05\u306b\u53ca\u3076\u6e1b\u984d\u5272\u5408\u306e\u9ad8\u3044\u88dc\u6b63\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u6574\u5f62\u5730\u88dc\u6b63\u306b\u3064\u3044\u3066\u306f\u8a08\u7b97\u304c\u3084\u3084\u8907\u96d1\u306a\u305f\u3081\u3001\u8a72\u5f53\u3057\u305d\u3046\u306a\u571f\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5236\u5ea6\u306e\u9069\u7528\u53ef\u5426\u3084\u8a55\u4fa1\u8a08\u7b97\u306a\u3069\u306b\u3064\u3044\u3066\u3001\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u3084\u4e0d\u52d5\u7523\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\uff08\u4e0d\u52d5\u7523\u9451\u5b9a\u58eb\u306b\u3088\u308b\u8a55\u4fa1\u306b\u3064\u3044\u3066\u306f\u3001\u5f8c\u8ff0\u3057\u307e\u3059\uff09\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4604_qa.htm#q4\" target=\"_blank\" rel=\"noreferrer noopener\">No.4604\u3000\u8def\u7dda\u4fa1\u65b9\u5f0f\u306b\u3088\u308b\u5b85\u5730\u306e\u8a55\u4fa1\uff08\u4e0d\u6574\u5f62\u306a\u5b85\u5730\u306e\u8a55\u4fa1\uff09<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u571f\u5730\u306e\u4e00\u90e8\u306b\u79c1\u9053\u304c\u3042\u308b\u5834\u5408\">\u571f\u5730\u306e\u4e00\u90e8\u306b\u79c1\u9053\u304c\u3042\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u79c1\u9053\u3068\u306f\u3001\u500b\u4eba\u3084\u6cd5\u4eba\u304c\u6240\u6709\u3059\u308b\u9053\u8def\u306e\u3053\u3068\u3067\u3059\u3002\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u306b\u79c1\u9053\u304c\u3042\u308b\u5834\u5408\u3001\u79c1\u9053\u306e\u4f7f\u308f\u308c\u65b9\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u79c1\u9053\u306b\u95a2\u3059\u308b\u8a55\u4fa1\u306f\u7279\u5b9a\u306e\u4eba\u306e\u307f\u304c\u901a\u884c\u3059\u308b\u5834\u5408\u3068\u3001\u4e0d\u7279\u5b9a\u591a\u6570\u306e\u4eba\u304c\u4f7f\u3046\u5834\u5408\u3067\u8a55\u4fa1\u984d\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u308c\u306b\u4f4f\u5b85\u8857\u3067\u72ed\u3044\u8def\u5730\u306a\u3069\u306b\u300c\u901a\u308a\u629c\u3051\u53b3\u7981\u300d\u3068\u3042\u308b\u9053\u306f\u3001\u3053\u306e\u7279\u5b9a\u306e\u4eba\u306e\u307f\u304c\u4f7f\u7528\u3059\u308b\u79c1\u9053\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u7279\u5b9a\u591a\u6570\u304c\u4f7f\u3046\u5834\u5408\u306f\u8a55\u4fa1\u984d\u304c0\u5186\u3068\u306a\u308a\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u7279\u5b9a\u306e\u4eba\u304c\u4f7f\u3046\u5834\u5408\u306f\u3001\u5b85\u5730\u306e30\uff05\u306e\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4622.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4622\u3000\u79c1\u9053\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u501f\u5730\u3068\u3057\u3066\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\">\u501f\u5730\u3068\u3057\u3066\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u501f\u5730\u3068\u3057\u3066\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u8a55\u4fa1\u306e\u6e1b\u984d\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u501f\u5730\u3068\u3057\u3066\u8cb8\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u501f\u308a\u624b\u5074\u304c\u6301\u3064\u571f\u5730\u306b\u53ca\u3076\u6a29\u5229\u3092\u501f\u5730\u6a29\u3068\u3044\u3044\u307e\u3059\u3002\u3053\u306e\u501f\u5730\u6a29\u306f\u8a55\u4fa1\u984d\u306b\u53cd\u6620\u3055\u308c\u3001\u501f\u308a\u624b\u5074\u306e\u6a29\u5229\u5206\u3092\u6e1b\u984d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u571f\u5730\u306e\u8a55\u4fa1\u984d \u2715 \uff081 \uff0d \u501f\u5730\u6a29\u5272\u5408\uff09<\/p>\n\n\n\n<p>\u501f\u5730\u6a29\u5272\u5408\u306f\u56fd\u7a0e\u5e81\u304c30\u301c90\uff05\u306e\u7bc4\u56f2\u306710\uff05\u523b\u307f\u3067\u5b9a\u3081\u3066\u304a\u308a\u3001\u5730\u57df\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u4e3b\u8981\u99c5\u306e\u5468\u8fba\u3084\u7e41\u83ef\u8857\u306a\u3069\u571f\u5730\u306e\u5229\u7528\u4fa1\u5024\u304c\u9ad8\u3044\u5730\u57df\u306f\u501f\u5730\u6a29\u5272\u5408\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u501f\u5730\u6a29\u5272\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u8def\u7dda\u4fa1\u56f3\u306e\u4e0a\u90e8\u306b\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4613.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4613\u2003\u8cb8\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u7a7a\u4e2d\u306b\u9ad8\u5727\u96fb\u7dda\u304c\u901a\u3063\u3066\u3044\u308b\u5834\u5408\">\u7a7a\u4e2d\u306b\u9ad8\u5727\u96fb\u7dda\u304c\u901a\u3063\u3066\u3044\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u7a7a\u4e2d\u306b\u9ad8\u5727\u96fb\u7dda\u304c\u901a\u3063\u3066\u3044\u308b\u5834\u5408\u3082\u8a55\u4fa1\u3092\u6e1b\u984d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9ad8\u5727\u96fb\u7dda\u304c\u901a\u3063\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u5bb6\u5c4b\u306e\u9ad8\u3055\u5236\u9650\u306a\u3069\u5229\u7528\u306b\u5236\u9650\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u5236\u9650\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u901a\u308a\u6e1b\u984d\u8a55\u4fa1\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u5bb6\u5c4b\u306e\u5efa\u7bc9\u304c\u5168\u304f\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u300150\uff05\u53c8\u306f\u501f\u5730\u6a29\u5272\u5408\u306e\u3044\u305a\u308c\u304b\u9ad8\u3044\u5272\u5408<\/li><li>\u5bb6\u5c4b\u306e\u69cb\u9020\u3001\u7528\u9014\u7b49\u306b\u5236\u9650\u3092\u3046\u3051\u308b\u5834\u5408\u306f30\uff05<\/li><\/ul>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/04\/31.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u533a\u5206\u5730\u4e0a\u6a29\u306b\u6e96\u305a\u308b\u5730\u5f79\u6a29\u306e\u76ee\u7684\u3068\u306a\u3063\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5893\u306e\u8fd1\u304f\u3084\u7dda\u8def\u6cbf\u3044\u306e\u5834\u5408\">\u5893\u306e\u8fd1\u304f\u3084\u7dda\u8def\u6cbf\u3044\u306e\u5834\u5408<\/h3>\n\n\n\n<p>\u5893\u5730\u3084\u658e\u5834\u306a\u3069\u306b\u96a3\u63a5\u3057\u3066\u3044\u308b\u571f\u5730\u306f\u300c\u5fcc\u307f\u5730\u7b49\u300d\u3068\u547c\u3070\u308c\u3001\u8a55\u4fa1\u306e\u6e1b\u984d\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u7dda\u8def\u6cbf\u3044\u306e\u571f\u5730\u306b\u3064\u3044\u3066\u3082\u3001\u9a12\u97f3\u3084\u632f\u52d5\u306a\u3069\u304c\u3042\u308b\u3053\u3068\u3092\u7406\u7531\u306b\u6e1b\u984d\u3067\u304d\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u305a\u308c\u3082\u3001\u3059\u3079\u3066\u306e\u571f\u5730\u304c\u6e1b\u984d\u5bfe\u8c61\u3068\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6e1b\u984d\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4617\u2003\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5e02\u8857\u5316\u533a\u57df\u306b\u7530-\u7551-\u5c71\u6797-\u539f\u91ce\u304c\u3042\u308b\u5834\u5408\">\u5e02\u8857\u5316\u533a\u57df\u306b\u7530\u30fb\u7551\u30fb\u5c71\u6797\u30fb\u539f\u91ce\u304c\u3042\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u5e02\u8857\u5316\u533a\u57df\u306b\u7530\u30fb\u7551\u30fb\u5c71\u6797\u30fb\u539f\u91ce\u304c\u3042\u308b\u5834\u5408\u3082\u8a55\u4fa1\u3092\u6e1b\u984d\u51fa\u6765\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e02\u8857\u5316\u533a\u57df\u3068\u306f\u3001\u5e02\u8857\u5730\u53ca\u3073\u5e02\u8857\u5316\u304c\u9032\u3081\u3089\u308c\u308b\u5730\u57df\u306e\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u3053\u306e\u5730\u57df\u306b\u3042\u308b\u7530\u30fb\u7551\u30fb\u5c71\u6797\u30fb\u539f\u91ce\u306f\u3001\u5b85\u5730\u5316\u3059\u308b\u5834\u5408\u306b\u6574\u5730\u306a\u3069\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u304b\u304b\u308b\u8cbb\u7528\u5206\u306b\u3064\u3044\u3066\u6e1b\u984d\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5e02\u8857\u5316\u533a\u57df\u306b\u3042\u308b\u7530\u30fb\u7551\u30fb\u5c71\u6797\u30fb\u539f\u91ce\u306e\u8a55\u4fa1\u984d\u7b97\u51fa\u306b\u3064\u3044\u3066\u306f\u3001<a href=\"\/columns\/i_article129\/\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4623.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4623\u2003\u8fb2\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\">\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730<\/h3>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u3068\u306f\u4e09\u5927\u90fd\u5e02\u570f\u306b\u304a\u3051\u308b500\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u3001\u305d\u308c\u4ee5\u5916\u306e\u5730\u57df\u306b\u304a\u3044\u3066\u306f1,000\u5e73\u65b9\u30e1\u30fc\u30c8\u30eb\u4ee5\u4e0a\u306e\u5b85\u5730\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u5e83\u5927\u306a\u571f\u5730\u306e\u5834\u5408\u3001\u5b85\u5730\u3092\u5efa\u3066\u308b\u969b\u306b\u65b0\u305f\u306b\u9053\u8def\u3084\u516c\u5712\u306a\u3069\u3092\u4f5c\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u8ca1\u7523\u3068\u3057\u3066\u5229\u76ca\u3092\u5f97\u3089\u308c\u306a\u3044\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u4e00\u5b9a\u306e\u5272\u5408\u3092\u6e1b\u984d\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306b\u95a2\u3057\u3066\u306f\u3001<a href=\"\/columns\/article129\/\">\u3053\u3061\u3089\u306e\u8a18\u4e8b<\/a>\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4609.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4609\u2003\u5730\u7a4d\u898f\u6a21\u306e\u5927\u304d\u306a\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408\">\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u767a\u751f\u5f8c\u306e\u5b9f\u65bd\u306f\u96e3\u3057\u3044\u624b\u6bb5\u3067\u3059\u304c\u3001\u8907\u6570\u306e\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u751f\u524d\u306b\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3059\u308b\u3053\u3068\u3067\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8907\u6570\u306e\u4e0d\u52d5\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b\u3068\u3001\u500b\u4eba\u3067\u76f8\u7d9a\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u306e\u8ca0\u62c5\u306f\u304b\u306a\u308a\u5927\u304d\u306a\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f10\u30f6\u6708\u3057\u304b\u7121\u304f\u3001\u4f8b\u3048\u4e0d\u52d5\u7523\u304c\u58f2\u5374\u3067\u304d\u308b\u3082\u306e\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u5168\u3066\u671f\u9650\u5185\u306b\u58f2\u5374\u304c\u6210\u7acb\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u308f\u304b\u308a\u307e\u305b\u3093\u3002\u76f8\u7d9a\u306b\u304b\u304b\u308b\u907a\u7523\u5206\u5272\u306a\u3069\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u307e\u306a\u3044\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u554f\u984c\u3092\u56de\u907f\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u751f\u524d\u306b\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u3092\u8a2d\u7acb\u3057\u3001\u4e0d\u52d5\u7523\u306e\u6240\u6709\u8005\u3092\u6cd5\u4eba\u306b\u79fb\u8ee2\u3055\u305b\u3001\u305d\u306e\u6cd5\u4eba\u306e\u682a\u5f0f\u3092\u76f8\u7d9a\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e0d\u52d5\u7523\u3092\u6cd5\u4eba\u306b\u79fb\u8ee2\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u4e0d\u52d5\u7523\u306f\u6cd5\u4eba\u6240\u6709\u3068\u306a\u308a\u3001\u76f8\u7d9a\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u306b\u52a0\u3048\u3066\u3001\u3055\u307e\u3056\u307e\u306a\u30c8\u30e9\u30d6\u30eb\u304c\u56de\u907f\u3067\u304d\u308b\u3068\u3044\u3046\u30e1\u30ea\u30c3\u30c8\u3082\u751f\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u7ba1\u7406\u4f1a\u793e\u306e\u8a2d\u7acb\u30fb\u904b\u55b6\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u56de\u907f\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u30c1\u30a7\u30c3\u30af\u304c\u53b3\u3057\u304f\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3066\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"\u305d\u306e\u4ed6\u306e\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9\">\u305d\u306e\u4ed6\u306e\u8a55\u4fa1\u984d\u3092\u8efd\u6e1b\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u3054\u7d39\u4ecb\u3057\u305f\u4ee5\u5916\u306b\u3082\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u8a55\u4fa1\u984d\u3092\u6e1b\u984d\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u9053\u8def\u306b\u9762\u3057\u3066\u3044\u306a\u3044\u3001\u7a81\u304d\u5f53\u308a\u9053\u8def\u306b\u9762\u3057\u3066\u3044\u308b\u571f\u5730<\/li><li>\u5d16\u5730\u3084\u5730\u9762\u304c\u50be\u659c\u3057\u3066\u3044\u308b\u571f\u5730<\/li><li>\u9053\u8def\u3068\u5730\u9762\u306e\u9593\u306b\u9ad8\u4f4e\u5dee\u304c\u3042\u308b\u571f\u5730<\/li><\/ul>\n\n\n\n<p>\u305d\u306e\u4ed6\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u3082\u306e\u304c\u3042\u308b\u305f\u3081\u3001\u8a73\u3057\u304f\u306f\u4e0d\u52d5\u7523\u8a55\u4fa1\u306e\u5b9f\u7e3e\u304c\u591a\u3044\u7a0e\u7406\u58eb\u306b\u305c\u3072\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4620.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4620\u2003\u7121\u9053\u8def\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hyoka\/03\/20.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u304c\u3051\u5730\u7b49\u3092\u6709\u3059\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4617.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.4617\u2003\u5229\u7528\u4fa1\u5024\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u3066\u3044\u308b\u5b85\u5730\u306e\u8a55\u4fa1<\/a>\u300d<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u8efd\u6e1b\u306e\u7533\u544a\u65b9\u6cd5\">\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u8efd\u6e1b\u306e\u7533\u544a\u65b9\u6cd5<\/h2>\n\n\n\n<p>\u6b21\u306b\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u6e1b\u8efd\u6e1b\u306e\u7533\u544a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f53\u8a72\u571f\u5730\u304c\u8def\u7dda\u4fa1\u5730\u57df\u306e\u5834\u5408\u3001\u4e0d\u52d5\u7523\u306e\u8a55\u4fa1\u984d\u306e\u8efd\u6e1b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306e\u969b\u306b<strong>\u300c\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d<\/strong>\u3092\u3001<strong>\u8ab2\u7a0e\u660e\u7d30\u66f8<\/strong>\u53c8\u306f<strong>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/strong>\u3001<strong>\u6e2c\u91cf\u56f3<\/strong>\u3068\u5408\u308f\u305b\u3066\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u500d\u7387\u5730\u57df\u306e\u5834\u5408\u306f\u3001\u300c\u571f\u5730\u53ca\u3073\u571f\u5730\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u306e\u8a55\u4fa1\u660e\u7d30\u66f8\u300d\u3067\u306f\u306a\u304f\u3001<strong>\u76f8\u7d9a\u7a0e\u7533\u544a\u66f8\u306e\u7b2c11\u8868<\/strong>\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5c0f\u898f\u6a21\u5b85\u5730\u7b49\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u4e0b\u8a18\u306e\u901a\u308a\u69d8\u3005\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul 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