{"id":2773,"date":"2021-03-23T09:00:02","date_gmt":"2021-03-23T00:00:02","guid":{"rendered":"https:\/\/vs-group.jp\/lawyer\/hasan\/?p=2773"},"modified":"2025-12-04T11:21:32","modified_gmt":"2025-12-04T02:21:32","slug":"%e5%bb%83%e6%a5%ad%e5%be%8c%e3%81%ab%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%e3%81%aa%e3%82%b1%e3%83%bc%e3%82%b9%e3%81%a8%e3%81%af%ef%bc%9f%e6%89%8b%e7%b6%9a%e3%81%8d%e5%be%8c","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/lawyer\/hasan\/2773","title":{"rendered":"\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u3011\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u5ec3\u696d\u3067\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u5b8c\u5168\u30ac\u30a4\u30c9"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1.png\" alt=\"\u3010\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u3011\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u5ec3\u696d\u3067\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f\u78ba\u5b9a\u7533\u544a\u306e\u5b8c\u5168\u30ac\u30a4\u30c9\" width=\"700\" height=\"438\" class=\"alignnone size-full wp-image-10983\" srcset=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1.png 700w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1-300x188.png 300w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1-400x250.png 400w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1-380x238.png 380w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/ns-0257-1-100x63.png 100w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5ec3\u696d\u6642\u306b\u78ba\u5b9a\u7533\u544a\u306f\u3069\u3046\u3059\u308b\u306e\u304b<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u3068\u304d\u306b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3069\u3046\u306a\u308b\u306e\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3057\u305f\u3068\u304d\u306f\u3001\u5ec3\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u304c\u9ed2\u5b57\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a[\u6ce8\uff11]\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5e74\u5ea6\u9014\u4e2d\u3067\u5ec3\u696d\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664[\u6ce8\uff12]\u3092\u9069\u7528\u3057\u3066\u6240\u5f97\u304b\u3089\u6700\u592765\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u306b\u4f7f\u7528\u3057\u3066\u3044\u305f\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u3001\u5ec3\u696d\u6642\u306b\u51e6\u5206\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u58f2\u5374\u3084\u5ec3\u68c4\u306a\u3069\u3001\u51e6\u5206\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u304c\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4e0d\u5b89\u304c\u3042\u308b\u3068\u304d\u306f\u5c02\u9580\u5bb6\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5ec3\u696d\u6642\u306b\u884c\u3046\u78ba\u5b9a\u7533\u544a\u3084\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u51e6\u5206\u306a\u3069\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n[\u6ce8\uff11]\u6240\u5f97\u7a0e\u6cd5<br \/>\n<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\/20231001_504AC1000000071#Mp-Pa_2-Ch_5-Se_2-Ss_1\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b2c\u767e\u4e8c\u5341\u6761<\/a><\/p>\n<p>[\u6ce8\uff12]<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.2072\u2003\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a><\/p>\n\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff1f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0.png\" alt=\"\u5ec3\u696d\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff1f\" width=\"700\" height=\"350\" class=\"alignnone size-full wp-image-5579\" srcset=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0.png 700w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0-300x150.png 300w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0-400x200.png 400w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0-380x190.png 380w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/54bebeb5f36220022d19c9980da815b0-100x50.png 100w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><\/p>\n<p>\u4f1a\u793e\u3092\u5ec3\u696d\u3057\u305f\u3068\u304d\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u306b\u3088\u308a\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u5ec3\u696d\u4e8b\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u304c\u57fa\u790e\u63a7\u9664\u984d\uff082025\u5e74\u7a0e\u5236\u6539\u6b63\u304b\u308995\u4e07\u5186\uff09\u3092\u8d85\u3048\u3066\u9ed2\u5b57\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a[\u6ce8\uff11]\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u6240\u5f97\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308a\u3001\u8d64\u5b57\u306e\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u6240\u5f97\u304c\u3042\u3063\u3066\u308220\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664[\u6ce8\uff12]\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002<br \/>\n\u4f1a\u793e\u306e\u5ec3\u696d\u5f8c\u306f\u6240\u5f97\u306e\u72b6\u6cc1\u304b\u3089\u7a0e\u52d9\u4e0a\u306e\u6240\u5f97\u304c\u9ed2\u5b57\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3092\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5ec3\u696d\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u30fb\u671f\u9650<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a[\u6ce8\uff11]\u3068\u540c\u3058\u3067\u3059\u3002<br \/>\n\uff11\u6708\uff11\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u5206\u306e\u6240\u5f97\u3084\u53ce\u652f\u306f\u3001<strong><span class=\"fc-bcyl\">\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593<\/span><\/strong>\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u5ec3\u696d\u3057\u3066\u3059\u3050\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u8d64\u5b57\u5ec3\u696d\u306e\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff1f<\/h3>\n<p>\u8d64\u5b57\u306e\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b<strong><span class=\"fc-bcyl\">\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093<\/span><\/strong>\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8d64\u5b57\u306b\u306f\u7a0e\u52d9\u4e0a\u306e\u8d64\u5b57\u3068\u4f1a\u8a08\u4e0a\u306e\u8d64\u5b57\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u306f\u7a0e\u52d9\u4e0a\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"fc-bcyl\">\u7a0e\u52d9\u4e0a\u306e\u8d64\u5b57\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3001\u7a0e\u52d9\u4e0a\u306e\u9ed2\u5b57\u3067\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u4e0a\u306e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u3084\u8cbb\u7528\u3092\u7a0e\u6cd5\u4e0a\u306e\u30eb\u30fc\u30eb\u306b\u3088\u3063\u3066\u8abf\u6574\u3057\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u76ca\u91d1\uff08\u4f1a\u8a08\u4e0a\u306e\u53ce\u76ca\u3092\u8abf\u6574\uff09\uff0d\u640d\u91d1\uff08\u4f1a\u8a08\u4e0a\u306e\u8cbb\u7528\u3092\u8abf\u6574\uff09\uff1d\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u6240\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001\u4f1a\u8a08\u4e0a\u306f\u53ce\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u308b\u304c\u3001\u7a0e\u52d9\u4e0a\u306f\u8a08\u4e0a\u3055\u308c\u306a\u3044\u3082\u306e\u304c\u8abf\u6574\u3055\u308c\u3001\u7a0e\u52d9\u4e0a\u306e\u76ca\u91d1\u304c\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<br \/>\n\u8ab2\u7a0e\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u8d64\u5b57\u3067\u3059\u3002<\/p>\n<p>\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u3084\u6240\u5f97\u304c\u3042\u3063\u3066\u308220\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u7533\u544a\u4e0d\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u9752\u8272\u7279\u5225\u7533\u544a\u63a7\u9664[\u6ce8\uff12]\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u6700\u592765\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u3088\u308a\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u300120\u4e07\u5186\u4ee5\u4e0a\u6240\u5f97\u304c\u3042\u3063\u305f\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4f1a\u793e\u5ec3\u696d\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30b1\u30fc\u30b9\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u5224\u65ad\u306b\u8ff7\u3063\u305f\u3089\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5ec3\u696d\u624b\u7d9a\u304d\u306e\u63d0\u51fa\u66f8\u985e<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u3068\u304d\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u5ec3\u696d\u5c4a<\/li>\n<li>\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8<\/li>\n<li>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/li>\n<li>\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/li>\n<li>\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u306e\u4e8b\u696d\u5ec3\u6b62\u5c4a<\/li>\n<li>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5ec3\u696d\u5c4a<\/h3>\n<p>\u5ec3\u696d\u304b\u3089\uff11\u30ab\u6708\u4ee5\u5185\u306b\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff08\u5ec3\u696d\u5c4a\uff09\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306e\u4ed6\u3001\u90f5\u9001\u3084e-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u306b\u3088\u308b\u65b9\u6cd5\u3067\u3082\u63d0\u51fa\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u5ec3\u696d\u5c4a\u306e\u69d8\u5f0f\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3084\u56fd\u7a0e\u5e81\u306eHP[\u6ce8\uff13]\u306a\u3069\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<br \/>\n\u5ec3\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3044\u5834\u5408\u3001<strong><span class=\"fc-bcyl\">\u4e8b\u696d\u304c\u7d99\u7d9a\u3057\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u3066\u7763\u4fc3\u72b6\u3084\u5404\u7a2e\u6848\u5185\u304c\u5c4a\u304f<\/span><\/strong>\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[\u6ce8\uff13]<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/43.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u5ec3\u696d\u3059\u308b\u5834\u5408<\/a><\/p>\n<h3>\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8<\/h3>\n<p>\u300c\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u300d\u3068\u306f\u3001\u6240\u5f97\u7a0e\u3067\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u3044\u305f\u65b9\u304c\u53d6\u308a\u3084\u3081\u308b\u305f\u3081\u306b\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u69d8\u5f0f\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3084\u56fd\u7a0e\u5e81HP[\u6ce8\uff14]\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u306b\u3088\u308a\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u5c4a\u51fa\u66f8\u306f\u3001<strong><span class=\"fc-bcyl\">\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u3092\u3059\u308b\u5e74\u306e\u7fcc\u5e74\u306e\uff13\u670815\u65e5\u307e\u3067<\/span><\/strong>\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5ec3\u696d\u3059\u308b\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u540c\u3058\u671f\u9650\u3068\u306a\u308b\u305f\u3081\u3001\u540c\u6642\u306b\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>[\u6ce8\uff14]<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/12.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8<\/a><\/p>\n<h3>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n<p>\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3044\u4e8b\u52d9\u3092\u53d6\u308a\u6271\u3046\u4e8b\u52d9\u6240\u7b49\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u69d8\u5f0f\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u53d7\u3051\u53d6\u308b\u304b\u3001\u56fd\u7a0e\u5e81HP[\u6ce8\uff15]\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u63d0\u51fa\u671f\u9650\u306f\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u6642\u304b\u3089\uff11\u30ab\u6708\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u5ec3\u696d\u6642\u306b\u7d66\u6599\u63a7\u9664\u3057\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306f\u3001\u5ec3\u696d\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[\u6ce8\uff15]<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/008-1.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/a><\/p>\n<h3>\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n<p>\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d\u3068\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3057\u305f\u3068\u304d\u306b\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u66f8\u985e\u3067\u3059\u3002<br \/>\n\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u3001\u63d0\u51fa\u671f\u9650\u306f\u5177\u4f53\u7684\u306b\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5c4a\u51fa\u66f8\u306e\u69d8\u5f0f\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u7a93\u53e3\u3084\u56fd\u7a0e\u5e81\u306eHP[\u6ce8\uff16]\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5165\u624b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5ec3\u696d\u3059\u308b\u307e\u3067\u306e\u8ab2\u7a0e\u671f\u9593\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u306f\u3001<strong><span class=\"fc-bcyl\">\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<br \/>\n[\u6ce8\uff16]<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/1461_06.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/a><\/p>\n<h3>\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u3078\u306e\u4e8b\u696d\u5ec3\u6b62\u5c4a<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u7a0e\u306b\u3064\u3044\u3066\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u3001\u6240\u8f44\u306e\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306b\u300c\u4e8b\u696d\u958b\u59cb\uff08\u5ec3\u6b62\uff09\u7b49\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u63d0\u51fa\u671f\u9650\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong><span class=\"fc-bcyl\">\u4e8b\u696d\u5ec3\u6b62\u306e\u65e5\u304b\u308910\u65e5\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u304c\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u69d8\u5f0f\u306e\u5165\u624b\u5148\u3084\u8a18\u8f09\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u9000\u51fa\u5148\u306e\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u3001\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240\u306e\u7a93\u53e3\u3084HP\u304b\u3089\u69d8\u5f0f\u3092\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u3092\u5ec3\u6b62\u3059\u308b\u5834\u5408\u3001<strong><span class=\"fc-bcyl\">\u4e88\u5b9a\u7d0d\u7a0e\u3092\u56de\u907f<\/span><\/strong>\u3059\u308b\u306b\u306f\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u63d0\u51fa\u671f\u9650\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u7b2c\uff11\u671f\u3068\u7b2c\uff12\u671f\u306e\u6e1b\u984d\u3092\u7533\u8acb\u3059\u308b\u5834\u5408:\uff17\u6708\uff11\u65e5\u301c\uff17\u670815\u65e5<\/li>\n<li>\u7b2c\uff12\u671f\u306e\u6e1b\u984d\u306e\u307f\u7533\u8acb\u3059\u308b\u5834\u5408:11\u6708\uff11\u65e5\u301c11\u670815\u65e5<\/li>\n<\/ul>\n<\/div>\n<p>\u6e1b\u984d\u7533\u8acb\u306e\u7406\u7531\u6b04\u306b\u306f\u300c\u5ec3\u696d\u300d\u3068\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u69d8\u5f0f\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3082\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306eHP[\u6ce8\uff17]\u304b\u3089\u5165\u624b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>[\u6ce8\uff17]<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">A1-3\u3000\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u624b\u7d9a<\/a><\/p>\n<div class=\"mo-textlinklist\">\n<p><span>\u95a2\u9023\u8a18\u4e8b<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/vs-group.jp\/lawyer\/hasan\/2707\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u306e\u5ec3\u696d\u5c4a\u306e\u624b\u7d9a\u304d\u30ac\u30a4\u30c9\uff01\u63d0\u51fa\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u5fc5\u8981\u66f8\u985e\u307e\u3067<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5ec3\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6cd5\u4eba\u3068\u7570\u306a\u308a\u767b\u8a18\u306a\u3069\u304c\u5fc5\u8981\u306a\u3044\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u5ec3\u696d\u624b\u7d9a\u304d\u306b\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u6a5f\u68b0\u3084\u8a2d\u5099\u306a\u3069\u306e\u51e6\u5206\u8cbb\u7528<\/li>\n<li>\u5546\u54c1\u306a\u3069\u306e\u5728\u5eab\u306e\u51e6\u5206\u8cbb\u7528<\/li>\n<li>\u501f\u308a\u3066\u3044\u305f\u5e97\u8217\u3084\u571f\u5730\u306a\u3069\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528<\/li>\n<li>\u96c7\u7528\u3057\u3066\u3044\u305f\u5f93\u696d\u54e1\u3078\u306e\u9000\u8077\u91d1\u306e\u652f\u6255\u3044<\/li>\n<li>\u672a\u6255\u3044\u3068\u306a\u3063\u3066\u3044\u308b\u4ed5\u5165\u5148\u3078\u306e\u652f\u6255\u3044<\/li>\n<li>\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u6ede\u7d0d\u5206<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306e\u8fd4\u6e08<\/li>\n<\/ul>\n<\/div>\n<p>\u5ec3\u696d\u624b\u7d9a\u304d\u306b\u8cbb\u7528\u306f\u304b\u304b\u3089\u306a\u304f\u3066\u3082\u3001\u901a\u5e38\u3001\u4e8b\u696d\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u8a2d\u5099\u306a\u3069\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u5ec3\u696d\u306b\u4f34\u3063\u3066\u51e6\u5206\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001<strong><span class=\"fc-bcyl\">\u4e8b\u696d\u306e\u696d\u614b\u3084\u898f\u6a21\u306b\u5fdc\u3058\u3066\u51e6\u5206\u8cbb\u7528\u306a\u3069\u304c\u304b\u304b\u308b<\/span><\/strong>\u30b1\u30fc\u30b9\u304c\u307b\u3068\u3093\u3069\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mo-textlinklist\">\n<p><span>\u95a2\u9023\u8a18\u4e8b<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/vs-group.jp\/lawyer\/hasan\/4367\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3059\u308b\u3068\u304d\u306e\u624b\u7d9a\u304d\u307e\u3068\u3081\u3010\u5ec3\u696d\u306b\u304b\u304b\u308b\u8cbb\u7528\u76f8\u5834\u3082\u89e3\u8aac\u3011<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306f\u5ec3\u696d\u3067\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f<\/h2>\n<p>\u6e1b\u4fa1\u511f\u5374[\u6ce8\uff18]\u3068\u306f\u3001<strong><span class=\"fc-bcyl\">\u8cfc\u5165\u5f8c\u306e\u8cc7\u7523\u4fa1\u5024\u3092\u5e74\u3005\u6e1b\u5c11\u3055\u305b\u308b\u3068\u3068\u3082\u306b\u3001\u5e74\u5ea6\u6bce\u306e\u8cbb\u7528\u3078\u5206\u914d\u3059\u308b\u65b9\u6cd5<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u7269\u306f\u8cb7\u3063\u305f\u3068\u304d\u306f\u65b0\u54c1\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u7d4c\u5e74\u3068\u5171\u306b\u52a3\u5316\u3059\u308b\u305f\u3081\u3001\u8cc7\u7523\u4fa1\u5024\u304c\u843d\u3061\u3066\u3057\u307e\u3044\u307e\u3059\u3002<br \/>\n\u8cc7\u7523\u4fa1\u5024\u306e\u6e1b\u5c11\u306b\u5408\u308f\u305b\u3066\u7d4c\u8cbb\u3092\u6bce\u5e74\u5ea6\u3067\u8cbb\u7528\u8a08\u4e0a\u3059\u308b\u65b9\u6cd5\u304c\u6e1b\u4fa1\u511f\u5374\u3067\u3059\u3002<br \/>\n\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u58f2\u5374\u3084\u5ec3\u68c4\u3092\u3057\u305f\u3068\u304d\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u5f8c\u306e\u6b8b\u5b58\u4fa1\u5024\u306b\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\u3084\u9664\u5374\u640d\u304c\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u51e6\u5206\u65b9\u6cd5\u304c\u3001\u58f2\u5374\u304b\u3001\u4e8b\u696d\u7528\u304b\u3089\u5bb6\u4e8b\u7528\u3078\u306e\u8ee2\u7528\u304b\u3001\u5ec3\u68c4\u3057\u305f\u304b\u306b\u3088\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u6642\u306e\u8a08\u4e0a\u304c\u5909\u308f\u308a\u307e\u3059\u3002<br \/>\n\u5ec3\u696d\u6642\u306b\u306f\u6e1b\u4fa1\u511f\u5374\u3092\u3069\u306e\u3088\u3046\u306b\u8a08\u4e0a\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u6238\u60d1\u3046\u5834\u5408\u3082\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3053\u3053\u304b\u3089\u306f\u3001\u5ec3\u696d\u6642\u306e\u6e1b\u4fa1\u511f\u5374\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<br \/>\n[\u6ce8\uff18]<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057<\/a><\/p>\n<h3>\u5ec3\u696d\u5e74\u5ea6\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u671f\u9593<\/h3>\n<p>\u5ec3\u696d\u3059\u308b\u5e74\u5ea6\u306b\u3064\u3044\u3066\u306f\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u65e5\u307e\u3067\u306e\u5206\u3092\u6e1b\u4fa1\u511f\u5374[\u6ce8\uff18]\u3057\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\uff18\u6708\u672b\u65e5\u3067\u306e\u5ec3\u696d\u3067\u3042\u308c\u3070\u30011\u67081\u65e5\u304b\u30898\u6708\u672b\u65e5\u307e\u3067\u306e\u5206\u3092\u6e1b\u4fa1\u511f\u5374\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3057\u304f\u307f\u3067\u3059\u3002<br \/>\n\u8a08\u7b97\u3057\u305f\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u53d6\u5f97\u4fa1\u984d120\u4e07\u5186\u306e\u8a2d\u5099<\/li>\n<li>\u8010\u7528\u5e74\u6570:4\u5e74\uff08\u5b9a\u984d\u6cd5\uff09<\/li>\n<li>\u5ec3\u696d\u65e5:2025\u5e745\u670831\u65e5<\/li>\n<\/ul>\n<\/div>\n<p>\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u5e74\u5ea6\u3054\u3068\u306b30\u4e07\u5186\uff08120\u4e07\u5186\u00d70.250\uff09\u3067\u3059\u3002<br \/>\n\u5ec3\u696d\u5e74\u5ea6\u306f\uff15\u30ab\u6708\u9593\u306e\u511f\u5374\u3068\u306a\u308b\u305f\u3081\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f30\u4e07\u5186\u00d7(\uff15\u30ab\u6708\/12\u30ab\u6708)\u306712\u4e075,000\u5186\u3092\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u672a\u511f\u5374\u6b8b\u9ad8\u306e\u51e6\u7406\u65b9\u6cd5<\/h3>\n<p>\u5ec3\u696d\u5f8c\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u306e\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u5206\u3057\u305f\u304b\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u5ec3\u68c4\u3059\u308b\u5834\u5408<\/p>\n<div class=\"notebox-in\">\n<p>\u5ec3\u696d\u306e\u969b\u306b<strong><span class=\"fc-bcyl\">\u6e1b\u4fa1\u511f\u5374\u304c\u6b8b\u3063\u3066\u3044\u308b\u8cc7\u7523\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408\u306f\u300c\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\u300d<\/span><\/strong>\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u53d6\u5f97\u4fa1\u683c50\u4e07\u5186\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d35\u4e07\u5186\u306e\u6a5f\u5668\u3092\u5ec3\u68c4\u3059\u308b\u5834\u5408\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u306e15\u4e07\u5186\u3092\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<br \/>\n\u56fa\u5b9a\u8cc7\u7523\u9664\u5374\u640d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u640d\u5931\u3068\u3057\u3066\u7d4c\u8cbb\u3078\u306e\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u58f2\u5374\u3059\u308b\u5834\u5408<\/p>\n<div class=\"notebox-in\">\n<p>\u5ec3\u696d\u6642\u306e\u8cc7\u7523\u3092\u58f2\u5374\u3059\u308b\u5834\u5408\u306f\u3001<strong><span class=\"fc-bcyl\">\u58f2\u5374\u4fa1\u984d\u3068\u672a\u511f\u5374\u6b8b\u9ad8\u3068\u306e\u5dee\u984d\u304c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059<\/span><\/strong>\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u53d6\u5f97\u4fa1\u683c50\u4e07\u5186\u3001\u6e1b\u4fa1\u511f\u5374\u7d2f\u8a08\u984d35\u4e07\u5186\u306e\u6a5f\u5668\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u306f15\u4e07\u5186\u3067\u3059\u3002<br \/>\n\u3053\u306e\u6a5f\u5668\u304c20\u4e07\u5186\u3067\u58f2\u5374\u3067\u304d\u305f\u5834\u5408\u3001\u672a\u511f\u5374\u6b8b\u9ad815\u4e07\u5186\u3092\u63a7\u9664\u3057\u305f\uff15\u4e07\u5186\u304c\u56fa\u5b9a\u8cc7\u7523\u58f2\u5374\u76ca\u3068\u3057\u3066\u8a08\u4e0a\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4f7f\u7528\u3059\u308b\u5834\u5408<\/p>\n<div class=\"notebox-in\">\n<p>\u5ec3\u696d\u5f8c\u306b\u8cc7\u7523\u3092\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u3089\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001<strong><span class=\"fc-bcyl\">\u4f1a\u8a08\u4e0a\u306e\u51e6\u7406\u306f\u306a\u304f\u3001\u672a\u511f\u5374\u6b8b\u9ad8\u306f\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093<\/span><\/strong>\u3002<br \/>\n\u5ec3\u696d\u6642\u306e\u672a\u511f\u5374\u6b8b\u9ad8\u304c\u3001\u500b\u4eba\u306e\u6240\u6709\u7269\u3068\u3057\u3066\u306e\u53d6\u5f97\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<h2>\u5ec3\u696d\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5728\u5eab\u51e6\u7406\u65b9\u6cd5<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1.png\" alt=\"\u78ba\u5b9a\u7533\u544a\u306e\u51e6\u7406\" width=\"700\" height=\"250\" class=\"alignnone size-full wp-image-5583\" srcset=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1.png 700w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1-300x107.png 300w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1-400x143.png 400w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1-380x136.png 380w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/3c8e37a74df0cc0985a32849c3b5ca80-1-100x36.png 100w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><br \/>\n\u5ec3\u696d\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5728\u5eab\u51e6\u7406\u65b9\u6cd5\u306f\u3001\u524d\u5e74\u5ea6\u307e\u3067\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u65b9\u6cd5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u524d\u5e74\u5ea6\u306b\u5728\u5eab\u3092\u8cc7\u7523\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u308b\u5834\u5408<\/p>\n<div class=\"notebox-in\">\n<p>\u5728\u5eab\u306f\u5ec3\u68c4\u3059\u308b\u7269\u3068\u3057\u3066\u6271\u308f\u308c\u3001<strong><span class=\"fc-bcyl\">\u78ba\u5b9a\u7533\u544a\u3067\u306f\u8cbb\u7528\u306b\u8a08\u4e0a<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u524d\u5e74\u5ea6\u306b\u5728\u5eab\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3044\u305f\u5834\u5408<\/p>\n<div class=\"notebox-in\">\n<p>\u7279\u306b\u8a08\u7b97\u3084\u51e6\u7406\u306f\u5fc5\u8981\u306a\u304f\u3001\u8ee2\u58f2\u306a\u3069\u3067\u5728\u5eab\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u306f<strong><span class=\"fc-bcyl\">\u58f2\u4e0a\u9ad8<\/span><\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8ff7\u3063\u305f\u3068\u304d\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306b\u78ba\u8a8d\u3092\u53d6\u3063\u3066\u304a\u3044\u305f\u65b9\u304c\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5229\u7528\u3067\u304d\u308b\u300c\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u300d\u3068\u306f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1.png\" alt=\"\u5ec3\u696d\u5f8c\u306b\u5229\u7528\u3067\u304d\u308b\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u306e\u6761\u4ef6\" width=\"700\" height=\"450\" class=\"alignnone size-full wp-image-5584\" srcset=\"https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1.png 700w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1-300x193.png 300w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1-400x257.png 400w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1-380x244.png 380w, https:\/\/vs-group.jp\/lawyer\/hasan\/wp\/wp-content\/uploads\/8ebbad756f94afe97ebc031ebd8b05d1-100x64.png 100w\" sizes=\"(max-width: 700px) 100vw, 700px\" \/><br \/>\n\u300c\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u300d[\u6ce8\uff19]\u3068\u306f\u3001\u4f1a\u793e\u306e\u5ec3\u696d\u306b\u307e\u3064\u308f\u308b\u7d4c\u8cbb\u3092\u5ec3\u696d\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3067\u8a08\u4e0a\u3067\u304d\u308b\u7279\u4f8b\u3067\u3059\u3002<br \/>\n\u8a08\u4e0a\u3067\u304d\u308b\u7d4c\u8cbb\u304c\u5897\u3048\u308c\u3070\u3001\u7a0e\u91d1\u3092\u7b97\u51fa\u3059\u308b\u57fa\u3068\u306a\u308b\u8ab2\u7a0e\u6240\u5f97\u3092\u6291\u3048\u3089\u308c\u3001\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u3092\u5ec3\u696d\u3059\u308b\u3068\u3001\u57fa\u672c\u7684\u306b\u7d4c\u8cbb\u306f\u8a08\u4e0a\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u5ec3\u696d\u3057\u3066\u3044\u308b\u4e8b\u696d\u306e\u7d4c\u8cbb\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u4e0d\u81ea\u7136\u3060\u304b\u3089\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u73fe\u5b9f\u554f\u984c\u3068\u3057\u3066\u5ec3\u696d\u3057\u3066\u3082\u4ee5\u4e0b\u306e\u4e8b\u696d\u3092\u6e05\u7b97\u3059\u308b\u7d4c\u8cbb\u304c\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u8cc3\u8cb8\u30aa\u30d5\u30a3\u30b9\u3092\u9000\u53bb\u3059\u308b\u3068\u304d\u306e\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u8cbb\u7528<\/li>\n<li>\u5f93\u696d\u54e1\u3078\u306e\u9000\u8077\u91d1<\/li>\n<li>\u5ec3\u696d\u624b\u7d9a\u3092\u4f9d\u983c\u3059\u308b\u305f\u3081\u306e\u5c02\u9580\u5bb6\u5831\u916c<\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001<strong><span class=\"fc-bcyl\">\u5ec3\u696d\u5f8c\u306e\u4e8b\u696d\u306b\u307e\u3064\u308f\u308b\u5fc5\u8981\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306b\u8a08\u4e0a\u3067\u304d\u308b\u7279\u4f8b<\/span><\/strong>\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n[\u6ce8\uff19]<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/13\/01.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u6cd5\u7b2c63\u6761\u300a\u4e8b\u696d\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u300b\u95a2\u4fc2<\/a><\/p>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u306e\u6761\u4ef6<\/h3>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u6240\u5f97\u3092\u5f97\u3066\u3044\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u4e8b\u696d\u6240\u5f97:\u88fd\u9020\u696d\u3084\u5378\u58f2\u696d\u306a\u3069\u306e\u4e8b\u696d\u306b\u3088\u308b\u6240\u5f97<\/li>\n<li>\u4e0d\u52d5\u7523\u6240\u5f97:\u4e0d\u52d5\u7523\u306e\u58f2\u8cb7\u3084\u8cc3\u8cb8\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/li>\n<li>\u5c71\u6797\u6240\u5f97:\u5c71\u6797\u306e\u6a39\u6728\u4f10\u63a1\u3084\u58f2\u5374\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u4e00\u65b9\u3067\u3001\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u3067\u304d\u308b\u7d4c\u8cbb\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cbb\u7528\u306e\u652f\u6255\u3044\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u5ec3\u696d\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u305f\u8cbb\u7528<\/li>\n<li>\u4e8b\u696d\u6240\u5f97\u3084\u5c71\u6797\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5fc5\u8981\u7d4c\u8cbb<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3068\u3048\u3070\u3001<strong><span class=\"fc-bcyl\">\u751f\u6d3b\u8cbb\u3084\u7f70\u91d1\u306a\u3069\u306f\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u306b\u95a2\u3059\u308b\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093<\/span><\/strong>\u3002<br \/>\n\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u3044\u308c\u3070\u8a08\u4e0a\u3067\u304d\u305f\u306f\u305a\u306e\u7d4c\u8cbb\u306a\u3069\u3001\u4e8b\u696d\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u306e\u652f\u6255\u3044\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u304d\u306f\u3001\u6ce8\u610f\u70b9\u304c\uff12\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-notebox\">\n<p class=\"notetitle\">\u6ce8\u610f\u70b9\uff11\uff1a\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u306f\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u306b\u3088\u308b<\/p>\n<div class=\"notebox-in\">\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u78ba\u5b9a\u7533\u544a\u306e\u3068\u304d\u306b\u5fc5\u8981\u7d4c\u8cbb\u306e\u7279\u4f8b\u3092\u4f7f\u3063\u3066\u3082\u3001\u305d\u306e<strong><span class=\"fc-bcyl\">\u7d4c\u8cbb\u3092\u8a8d\u3081\u308b\u304b\u3069\u3046\u304b\u306f\u3042\u304f\u307e\u3067\u7a0e\u52d9\u7f72\u306e\u5224\u65ad<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u5074\u304b\u3089\u300c\u672c\u5f53\u306b\u4e8b\u696d\u306b\u307e\u3064\u308f\u308b\u7d4c\u8cbb\u3067\u3059\u304b\u300d\u3068\u5c0b\u306d\u3089\u308c\u305f\u3068\u304d\u306b\u3057\u3063\u304b\u308a\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u5fc5\u8981\u7d4c\u8cbb\u306e\u8a8d\u5b9a\u57fa\u6e96\u304c\u7570\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br 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class=\"fc-bcyl\">\u5ec3\u696d\u6642\u306b\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u3068\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b<\/span><\/strong>\u305f\u3081\u3001\u671f\u9650\u5185\u306b\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u544a\u3068\u7d0d\u7a0e\u304c\u9045\u308c\u305f\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<\/div>\n<h2>\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\uff01\u5ec3\u696d\u5f8c\u306e\u5e33\u7c3f\u306f\u5fc5\u305a\u4fdd\u7ba1<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306f\u3001\u5ec3\u696d\u3057\u305f\u5f8c\u3082\u5e33\u7c3f\u985e\u3084\u66f8\u985e\u3092\u4fdd\u7ba1\u3059\u308b\u6cd5\u5f8b\u4e0a\u306e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<br 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href=\"https:\/\/www.courts.go.jp\/asahikawa\/vc-files\/asahikawa\/file\/202009.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u6c11\u4e8b\u518d\u751f\u624b\u7d9a\u306b\u3064\u3044\u3066<\/a><\/p>\n<p>[\u6ce813]<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">No.2210\u2003\u5fc5\u8981\u7d4c\u8cbb\u306e\u77e5\u8b58<\/a><\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5ec3\u696d\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u306f\u3001\u5ec3\u696d\u5e74\u5ea6\u306e\u6240\u5f97\u304c\u9ed2\u5b57\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<br 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