{"id":608,"date":"2017-08-21T08:50:28","date_gmt":"2017-08-20T23:50:28","guid":{"rendered":"http:\/\/www.zeirishi-shoukaicenter.com\/column\/?p=608"},"modified":"2019-10-18T13:34:43","modified_gmt":"2019-10-18T04:34:43","slug":"article95","status":"publish","type":"post","link":"https:\/\/www.zeirishi-shoukaicenter.com\/columns\/article95\/","title":{"rendered":"\u7a0e\u52d9\u4e0a\u306e\u843d\u3068\u3057\u7a74\uff01\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u3092\u96c7\u3046\u969b\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p><span style=\"font-weight: 400;\">\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u3063\u3066\u5fd9\u3057\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3088\u3046\u304b\u3068\u60a9\u3093\u3067\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3057\u304b\u3057\u3001\u4f55\u3092\u3069\u3046\u59cb\u3081\u308c\u3070\u3044\u3044\u306e\u304b\u308f\u304b\u3089\u306a\u3044\u65b9\u3082\u591a\u3044\u306f\u305a\u3002\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u969b\u306b\u3059\u308b\u3079\u304d\u3053\u3068\u3068\u3001\u7a0e\u52d9\u4e0a\u6ce8\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p style=\"font-size: 14px; text-align: right; padding: 12px 0;\"><a href=\"\/form\/form.php\">\u7a0e\u7406\u58eb\u3092\u63a2\u3057\u3066\u307f\u305f\u3044\u3042\u306a\u305f\u306f\u3001\u4eca\u3059\u3050\u3053\u3061\u3089\u304b\u3089\u304a\u554f\u3044\u5408\u308f\u305b\uff1e<\/a><\/p>\n<p><!--more--><\/p>\n<h2 id=\"rtoc-1\" >&nbsp;<\/h2>\n<h2 id=\"rtoc-2\" ><strong>\u5f93\u696d\u54e1\u3092\u96c7\u3046\u969b\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u300c\u7a0e\u52d9\u7f72\u300d\u300c\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u300d\u300c\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u300d\u3067\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"rtoc-3\" ><strong>\u7a0e\u52d9\u7f72\u3067\u306e\u624b\u7d9a\u304d<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u3059\u308b\u5834\u5408\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u305d\u306e\u65e8\u3092\u5c4a\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5c4a\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u300d\u3067\u3059\u3002\u3053\u306e\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u306f\u3001\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u7a0e\u52d9\u7f72\u3078\u6301\u53c2\u307e\u305f\u306f\u90f5\u9001\u306b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u306f\u3001\u5404\u7a0e\u52d9\u7f72\u3067\u3082\u3089\u3048\u307e\u3059\u304c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u5f93\u696d\u54e1\u304c10\u4eba\u672a\u6e80\u3067\u3042\u308c\u3070\u3001\u5fb4\u53ce\u3057\u305f\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3067\u304d\u308b\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306f\u3001\u672c\u6765\u306a\u3089\u5fb4\u53ce\u3057\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u304c\u7d0d\u671f\u9650\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u6bce\u6708\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u3092\u5fb4\u53ce\u3057\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u6bce\u6708\u7d0d\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3053\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u30921\u6708\u30687\u6708\u306e\u5e742\u56de\u306b\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5fc5\u8981\u306a\u66f8\u985e\u306f\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u300d\u3067\u3059\u3002\u3053\u3061\u3089\u3082<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6bce\u6708\u306e\u7d0d\u4ed8\u306f\u610f\u5916\u3068\u624b\u9593\u306e\u304b\u304b\u308b\u3082\u306e\u3067\u3059\u306e\u3067\u5229\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"rtoc-4\" ><strong>\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3067\u306e\u624b\u7d9a\u304d<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u6b21\u306b\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3067\u306e\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3068\u77ed\u671f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u3042\u3063\u3066\u3082\u300c\u52b4\u707d\u4fdd\u967a\u300d\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u52b4\u707d\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u306b\u306f\u300c\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u300d\u300c\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u4fdd\u967a\u6599\u7533\u544a\u66f8\u300d\u306e2\u7a2e\u985e\u306e\u7a2e\u985e\u3092\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u52b4\u50cd\u4fdd\u967a\u95a2\u4fc2\u6210\u7acb\u5c4a\u306f\u96c7\u7528\u3057\u3066\u304b\u308910\u65e5\u4ee5\u5185\u3001\u52b4\u50cd\u4fdd\u967a\u6982\u7b97\u4fdd\u967a\u6599\u7533\u544a\u66f8\u306f\u96c7\u7528\u3057\u3066\u304b\u308950\u65e5\u4ee5\u5185\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u306e\u3067\u5fd8\u308c\u305a\u306b\u304a\u3053\u306a\u3044\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3001\u63d0\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u306b\u53d6\u308a\u306b\u884c\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u5185\u3067\u66f8\u304d\u65b9\u306e\u6307\u5c0e\u3092\u304a\u3053\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u5370\u9451\u3068\u4fdd\u967a\u6599\u5206\u306e\u73fe\u91d1\u3001\u4e8b\u696d\u6240\u306e\u6240\u5728\u5730\u304c\u308f\u304b\u308b\u3082\u306e\u3092\u6301\u53c2\u3059\u308c\u3070\u305d\u306e\u5834\u3067\u52a0\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<h2 id=\"rtoc-5\" ><strong>\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3067\u306e\u624b\u7d9a\u304d<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\uff08\u516c\u5171\u8077\u696d\u5b89\u5b9a\u6240\uff09\u3067\u306f\u3001\u96c7\u7528\u4fdd\u967a\u306e\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002\u5fc5\u8981\u306a\u66f8\u985e\u306f\u300c\u96c7\u7528\u4fdd\u967a\u9069\u7528\u4e8b\u696d\u6240\u8a2d\u7f6e\u5c4a\u300d\u300c\u96c7\u7528\u4fdd\u967a\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u53d6\u5f97\u5c4a\u300d\u306e2\u7a2e\u985e\u3067\u3001\u3044\u305a\u308c\u3082\u96c7\u7528\u3057\u3066\u304b\u308910\u65e5\u4ee5\u5185<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u66f8\u985e\u306f<a href=\"https:\/\/hoken.hellowork.go.jp\/assist\/600000.do?action=initDisp&amp;screenId=600000\">\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u306e\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30b5\u30fc\u30d3\u30b9<\/a>\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u306a\u304a\u3001\u8fb2\u6797\u6c34\u7523\u696d\u3001\u5efa\u8a2d\u4e8b\u696d\u8005\u306e\u5834\u5408\u306f\u624b\u7d9a\u304d\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6240\u8f44\u306e\u52b4\u50cd\u57fa\u6e96\u76e3\u7763\u7f72\u307e\u305f\u306f\u30cf\u30ed\u30fc\u30ef\u30fc\u30af\u3078\u304a\u5c0b\u306d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2 id=\"rtoc-6\" ><strong>\u624b\u7d9a\u304d\u5f8c\u306e\u65e5\u3005\u306e\u696d\u52d9<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u8af8\u3005\u306e\u624b\u7d9a\u304d\u304c\u7d42\u308f\u308b\u3068\u3001\u4eca\u5ea6\u306f\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u305f\u3053\u3068\u3067\u5fc5\u8981\u306b\u306a\u308b\u6708\u3005\u306e\u696d\u52d9\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u542b\u3080\uff09\u3092\u7d0d\u3081\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"rtoc-7\" ><strong>\u7d66\u4e0e\u8a08\u7b97\u6642\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u8a08\u7b97<\/strong><\/h2>\n<p><span style=\"font-weight: 400;\">\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u304a\u3053\u306a\u3046\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u300d\u3092\u7528\u3044\u307e\u3059\u3002\u3053\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306f\u3001\u652f\u6255\u3044\u65b9\u6cd5\u306b\u5fdc\u3058\u30663\u7a2e\u985e\u306b\u5206\u304b\u308c\u3066\u304a\u308a\u3001\u7d66\u4e0e\u8a08\u7b97\u304c\u6708\u6255\u3044\u306e\u5834\u5408\u306e\u300c\u6708\u984d\u8868\u300d\u3001\u65e5\u6255\u3044\u3084\u9031\u6255\u3044\u306e\u5834\u5408\u300c\u65e5\u984d\u8868\u300d\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3082\u3063\u3068\u3082\u591a\u304f\u5229\u7528\u3055\u308c\u308b\u6708\u984d\u8868\u3067\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u5f8c\u306e\u7d66\u4e0e\u91d1\u984d\u306b\u5fdc\u3058\u3066\u3001<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/zeigakuhyo2018\/data\/01-07.pdf\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868<\/a>\u3092\u53c2\u7167\u3059\u308b\u3053\u3068\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u6708\u984d\u304c\u308f\u304b\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u3053\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u3001\u300c\u6276\u990a\u63a7\u9664\u7b49\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u304c\u3042\u308b\u5f93\u696d\u54e1\u306b\u306f\u300c\u7532\u300d\u306e\u6b04\u3001\u63d0\u51fa\u306e\u306a\u3044\u5f93\u696d\u54e1\u306e\u5834\u5408\u306b\u306f\u300c\u4e59\u300d\u306e\u6b04\u306b\u7a0e\u984d\u3092\u53c2\u7167\u3057\u307e\u3059\u3002<\/span><\/p>\n<p><span 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