{"id":1490,"date":"2025-07-07T09:41:11","date_gmt":"2025-07-07T00:41:11","guid":{"rendered":"https:\/\/vs-group.jp\/lawyer\/tachinoki\/?p=1490"},"modified":"2026-02-13T08:59:46","modified_gmt":"2026-02-12T23:59:46","slug":"hikkosihi-kojyo","status":"publish","type":"post","link":"https:\/\/vs-group.jp\/lawyer\/tachinoki\/rent\/hikkosihi-kojyo\/","title":{"rendered":"\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306f\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u7acb\u3061\u9000\u304d\u6599\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\uff01\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/4011142_s.jpg\" alt=\"\" width=\"640\" height=\"427\" class=\"alignnone size-full wp-image-1491\" srcset=\"https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/4011142_s.jpg 640w, https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/4011142_s-300x200.jpg 300w, https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/4011142_s-100x67.jpg 100w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/p>\n<div class=\"usefulpoints\">\n<h2>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/h2>\n<ul>\n<li>\u7acb\u3061\u9000\u304d\u6599\u304b\u3089\u4e00\u6642\u6240\u5f97\u3092\u63a7\u9664\u3067\u304d\u308b<\/li>\n<li>\u7acb\u3061\u9000\u304d\u6599\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/li>\n<li>\u7acb\u3061\u9000\u304d\u6599\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5<\/li>\n<\/ul>\n<\/div>\n<p>\u7acb\u3061\u9000\u304d\u6599\u3068\u306f\u3001\u7269\u4ef6\u306e\u8cc3\u8cb8\u4eba\uff09\u304c\u8cc3\u501f\u4eba\u306b\u5bfe\u3057\u3066\u300c\u7269\u4ef6\u306e\u660e\u6e21\u3057\u300d\u3092\u6c42\u3081\u308b\u969b\u306b\u3001\u305d\u306e\u4ee3\u511f\u3068\u3057\u3066\u652f\u6255\u3046\u91d1\u92ad\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u7acb\u3061\u9000\u304d\u306f\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u671f\u9593\u6e80\u4e86\u306e\uff16\u30ab\u6708\uff5e\uff11\u5e74\u524d\u306b\u901a\u77e5\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u6025\u306a\u7acb\u3061\u9000\u304d\u3092\u6c42\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001<span class=\"fc-bcyl\">\u7acb\u3061\u9000\u304d\u6599\u306f\u300c\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u53d7\u3051\u53d6\u3063\u305f\u5074\u306b\u306f\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059<\/span>\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u9593\u9055\u3048\u308b\u3068\u3001\u4eca\u5f8c\u306e\u8cc7\u91d1\u8a08\u753b\u306b\u5f71\u97ff\u304c\u51fa\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306f\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u7acb\u3061\u9000\u304d\u6599\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5\u3001\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u304a\u4f1d\u3048\u3057\u307e\u3059\u306e\u3067\u3001\u4eca\u5f8c\u306e\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n<h2>\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u306f\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u7acb\u3061\u9000\u304d\u6599\u304b\u3089\u63a7\u9664\u3067\u304d\u308b<\/h2>\n<p>\u7d50\u8ad6\u304b\u3089\u304a\u4f1d\u3048\u3059\u308b\u3068\u3001<span class=\"fc-bcyl\">\u7acb\u3061\u9000\u304d\u306b\u4f34\u3046\u300c\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u300d\u306f\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u7acb\u3061\u9000\u304d\u6599\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/span>\u3002<\/p>\n<p>\u7acb\u3061\u9000\u304d\u3092\u8981\u6c42\u3055\u308c\u305f\u8cc3\u501f\u4eba\u306f\u3001\u65b0\u3057\u3044\u5f15\u3063\u8d8a\u3057\u5148\u3092\u63a2\u3057\u3001\u79fb\u8ee2\u3059\u308b\u305f\u3081\u306b\u8cbb\u7528\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u8cbb\u7528\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u304c\u3001\u3053\u308c\u3089\u3082\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u5f15\u3063\u8d8a\u3057\u306b\u4f34\u3044\u696d\u8005\u306b\u652f\u6255\u3046\u8cbb\u7528<\/li>\n<li>\u65b0\u5c45\u306e\u6577\u91d1\u30fb\u793c\u91d1<\/li>\n<li>\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u652f\u6255\u3046\u4ef2\u4ecb\u624b\u6570\u6599\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u5148\u8ff0\u3057\u305f\u901a\u308a\u3001\u7acb\u3061\u9000\u304d\u6599\u306f\u300c\u6240\u5f97\u300d\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u6240\u5f97\u3068\u306f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u3064\u307e\u308a\u3001\u53d7\u3051\u53d6\u3063\u305f\u7acb\u3061\u9000\u304d\u6599\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u3001\u624b\u5143\u306b\u6b8b\u3063\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u7b49\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u63a7\u9664\u3067\u304d\u308b\u304b\u304c\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u7acb\u3061\u9000\u304d\u6599\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n<p>\u7acb\u3061\u9000\u304d\u6599\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u8cc3\u8cb8\u501f\u5951\u7d04\u306e\u5185\u5bb9\u3084\u7acb\u3061\u9000\u304d\u6599\u3092\u8ab0\u304b\u3089\u53d7\u3051\u53d6\u308b\u304b\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u767a\u751f\u3059\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7acb\u3061\u9000\u304d\u6599\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\uff13\u3064\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<table class=\"fh-table\">\n<tr>\n<th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th>\n<th>\u6761\u4ef6<\/th>\n<\/tr>\n<tr>\n<td>\u6240\u5f97\u7a0e<\/td>\n<td>\u500b\u4eba\u304c\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td>\u6cd5\u4eba\u7a0e<\/td>\n<td>\u6cd5\u4eba\u304c\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<tr>\n<td>\u6d88\u8cbb\u7a0e<\/td>\n<td>\u8cc3\u8cb8\u4eba\u4ee5\u5916\u304b\u3089\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u3053\u3067\u306f\u3001\u7acb\u3061\u9000\u304d\u6599\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3092\u77e5\u308b\u3068\u3068\u3082\u306b\u3001\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e<\/h3>\n<p>\u500b\u4eba\u304c\u8cc3\u8cb8\u4eba\uff08\u30aa\u30fc\u30ca\u30fc\uff09\u304b\u3089\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u300c\u6240\u5f97\u7a0e\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u6240\u5f97\u7a0e\u306f10\u7a2e\u985e\u306e\u6240\u5f97\u533a\u5206\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7acb\u3061\u9000\u304d\u6599\u304c\u8a72\u5f53\u3059\u308b\u306e\u306f\u4ee5\u4e0b\u306e\uff13\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u8b72\u6e21\u6240\u5f97<\/li>\n<li>\u4e8b\u696d\u6240\u5f97<\/li>\n<li>\u4e00\u6642\u6240\u5f97<\/li>\n<\/ul>\n<\/div>\n<p>\u9805\u76ee\u3054\u3068\u306b\u6982\u8981\u3084\u5177\u4f53\u4f8b\u3001\u8a08\u7b97\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h4>\u8b72\u6e21\u6240\u5f97<\/h4>\n<p>\u8b72\u6e21\u6240\u5f97\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3084\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u8cc7\u7523\u306e\u8b72\u6e21\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u6240\u5f97\u3067\u3059\u3002<br \/>\n\u7acb\u3061\u9000\u304d\u6599\u304c\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u306e\u306f\u3001<span class=\"fc-bcyl\">\u501f\u5730\u6a29\u7b49\u306e\u6a29\u5229\u304c\u6d88\u6ec5\u3059\u308b\u5bfe\u4fa1\u3068\u3057\u3066\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span>\u3067\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u81ea\u5206\u304c\u501f\u308a\u3066\u3044\u308b\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u660e\u3051\u6e21\u3059\u3053\u3068\u306b\u3088\u3063\u3066\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\uff08\u501f\u5730\u6a29\u306e\u6d88\u6ec5\u306b\u304b\u304b\u308b\u5bfe\u4fa1\uff09\u5834\u5408\u306f\u8b72\u6e21\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8b72\u6e21\u6240\u5f97\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mo-bboxtitle mo-red\">\n<p class=\"bboxtitle\">\u8a08\u7b97\u5f0f<\/p>\n<p>\n\u8b72\u6e21\u6240\u5f97\uff1d\u7acb\u3061\u9000\u304d\u6599\uff08\u53ce\u5165\uff09\uff0d\u79fb\u8ee2\u8cbb\u7528\uff08\u7d4c\u8cbb\uff09\uff0d\u7279\u5225\u63a7\u9664\u984d\n<\/p>\n<\/div>\n<p>\u7279\u5225\u63a7\u9664\u306b\u306f\uff12\u30d1\u30bf\u30fc\u30f3\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u8cc3\u8cb8\u7269\u4ef6\u304b\u3089\u7acb\u3061\u9000\u304d\u3057\u305f\u5834\u5408\uff1a50\u4e07\u5186<\/li>\n<li>\u6240\u6709\u3057\u3066\u3044\u305f\u571f\u5730\u3084\u5efa\u7269\u304b\u3089\u7acb\u3061\u9000\u304d\u3057\u305f\u5834\u5408\uff1a1,000\uff5e5,000\u4e07\u5186<\/li>\n<\/ul>\n<\/div>\n<h4>\u4e8b\u696d\u6240\u5f97<\/h4>\n<p>\u4e8b\u696d\u306e\u4f11\u696d\u306b\u3088\u308b\u88dc\u586b\u3068\u3057\u3066\u7acb\u3061\u9000\u304d\u8cbb\u7528\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e3b\u306b\u3001\u7acb\u3061\u9000\u304d\u5bfe\u8c61\u3068\u306a\u3063\u305f\u7269\u4ef6\u3092\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u3068\u3057\u3066\u5229\u7528\u3057\u3066\u3044\u305f\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mo-bboxtitle mo-red\">\n<p class=\"bboxtitle\">\u8a08\u7b97\u5f0f<\/p>\n<p>\n\u4e8b\u696d\u6240\u5f97\uff1d\u7dcf\u53ce\u5165\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb\n<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u7dcf\u53ce\u5165\u984d\u306f\u300c\u4e8b\u696d\u3067\u5f97\u305f\u5229\u76ca\uff0b\u7acb\u3061\u9000\u304d\u6599\u306e\u3046\u3061\u4e8b\u696d\u306e\u4f11\u696d\u306b\u3088\u308b\u88dc\u586b\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u984d\u300d\u306e\u5408\u8a08\u3067\u3059\u3002<\/p>\n<h4>\u4e00\u6642\u6240\u5f97<\/h4>\n<p>\u6170\u8b1d\u6599\u306e\u3088\u3046\u306a\u610f\u5473\u5408\u3044\u3067\u53d7\u3051\u53d6\u3063\u305f\u7acb\u3061\u9000\u304d\u6599\u306f\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u3053\u308c\u307e\u3067\u306b\u7d39\u4ecb\u3057\u305f<span class=\"fc-bcyl\">\u8b72\u6e21\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u3069\u3061\u3089\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u300c\u4e00\u6642\u6240\u5f97\u300d<\/span>\u3068\u3057\u3066\u6271\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"mo-bboxtitle mo-red\">\n<p class=\"bboxtitle\">\u8a08\u7b97\u5f0f<\/p>\n<p>\u4e00\u6642\u6240\u5f97\uff1d\u7dcf\u53ce\u5165\u984d\uff0d\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\uff0d\u7279\u5225\u63a7\u9664\u984d\uff08\u6700\u592750\u4e07\u5186\uff09<\/p>\n<\/div>\n<p>\u540c\u5e74\u306b\u3001\u7acb\u3061\u9000\u304d\u6599\u306e\u4ed6\u306b\u3082\u4e00\u6642\u6240\u5f97\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u305d\u308c\u3089\u306e\u91d1\u984d\u3092\u5408\u7b97\u3057\u3066\u7dcf\u53ce\u5165\u984d\u3092\u7b97\u5b9a\u3057\u307e\u3059\u3002<br \/>\n\u305d\u3053\u304b\u3089\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u652f\u51fa\u3057\u305f\u91d1\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u3055\u3089\u306b\u6700\u592750\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u4e00\u6642\u6240\u5f97\u3092\u6c42\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e<\/h3>\n<p>\u7acb\u3061\u9000\u304d\u6599\u3092\u6cd5\u4eba\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u3067\u306f\u306a\u304f\u300c\u6cd5\u4eba\u7a0e\u300d\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306f\u3001\u6cd5\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u500b\u4eba\u6240\u5f97\u3068\u306f\u7570\u306a\u308a\u6240\u5f97\u533a\u5206\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u3057\u305f\u304c\u3063\u3066\u3001\u6240\u5f97\u306e\u767a\u751f\u7406\u7531\u306b\u95a2\u4fc2\u306a\u304f\u3001\u3059\u3079\u3066\u306e\u6240\u5f97\u304c\u5408\u7b97\u3055\u308c\u3001\u6cd5\u4eba\u7a0e\u984d\u306e\u57fa\u790e\u3068\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u7a0e\u306e\u7a0e\u7387\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table class=\"fh-table\">\n<tr>\n<th rowspan=\"2\" colspan=\"4\">\u533a\u5206<\/th>\n<th colspan=\"4\">\u9069\u7528\u95a2\u4fc2<\/th>\n<\/tr>\n<tr>\n<td>2016\u5e744\u67081\u65e5\u4ee5\u964d<\/td>\n<td>2018\u5e744\u67081\u65e5\u4ee5\u964d<\/td>\n<td>2019\u5e744\u67081\u65e5\u4ee5\u964d<\/td>\n<td>2022\u5e744\u67081\u65e5\u4ee5\u964d<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\">\u666e\u901a\u6cd5\u4eba<\/td>\n<td rowspan=\"3\">\u8cc7\u672c\u91d11\u5104\u5186\u4ee5\u4e0b\u306e\u6cd5\u4eba\u306a\u3069<\/td>\n<td rowspan=\"2\">\u5e74800\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td>\u4e0b\u8a18\u4ee5\u5916\u306e\u6cd5\u4eba<\/td>\n<td rowspan=\"2\">15%<\/td>\n<td rowspan=\"2\">15%<\/td>\n<td>15%<\/td>\n<td>15%<\/td>\n<\/tr>\n<tr>\n<td>\u9069\u7528\u9664\u5916\u4e8b\u696d\u8005<\/td>\n<td>19%<\/td>\n<td>19%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">\u5e74800\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td>23.40%<\/td>\n<td>23.20%<\/td>\n<td>23.20%<\/td>\n<td>23.20%<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">\u4e0a\u8a18\u4ee5\u5916\u306e\u6cd5\u4eba<\/td>\n<td>23.40%<\/td>\n<td>23.20%<\/td>\n<td>23.20%<\/td>\n<td>23.20%<\/td>\n<\/tr>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5759.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u300cNo.5759 \u6cd5\u4eba\u306e\u7a0e\u7387\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u7a0e\u7387\u306f\u6cd5\u4eba\u683c\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b800\u4e07\u5186\u4ee5\u4e0b\u306f15%\u3001800\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f23.2%\u3067\u3059\u3002<\/p>\n<h3>\u6d88\u8cbb\u7a0e<\/h3>\n<p>\u5165\u5c45\u8005\u304c\u8cc3\u8cb8\u4eba\u304b\u3089\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3001\u8cc3\u8cb8\u4eba\u4ee5\u5916\u306e\u7b2c\u4e09\u8005\u304b\u3089\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u300c\u6d88\u8cbb\u7a0e\u300d\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7b2c\u4e09\u8005\u304b\u3089\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u4ee5\u4e0b\u306e\uff12\u3064\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u65e5\u672c\u56fd\u5185\u306e\u53d6\u5f15\u3067\u3042\u308b<\/li>\n<li>\u4e8b\u696d\u8005\u304c\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u8cc7\u7523\u306e\u8b72\u6e21\u3084\u8cb8\u4ed8\u3001\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b<\/li>\n<\/ul>\n<\/div>\n<p>\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u5224\u65ad\u306f\u3001\u5c02\u9580\u7684\u306a\u77e5\u8b58\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u4e0d\u5b89\u306a\u65b9\u306f\u5f01\u8b77\u58eb\u3084\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u539f\u5247\u7684\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/h2>\n<p>\u7acb\u3061\u9000\u304d\u6599\u306e\u53d7\u3051\u53d6\u308a\u306f\u3001\u300c\u8b72\u6e21\u6240\u5f97\u300d\u300c\u4e8b\u696d\u6240\u5f97\u300d\u300c\u4e00\u6642\u6240\u5f97\u300d\u3044\u305a\u308c\u304b\u306e\u6240\u5f97\u533a\u5206\u306b\u8a72\u5f53\u3057\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u524d\u306b\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u3064\u3044\u3066\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>50\u4e07\u5186\u4ee5\u4e0b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u5916\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981<\/li>\n<li><\/li>\n<\/ul>\n<\/div>\n<p>\u9805\u76ee\u3054\u3068\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>50\u4e07\u5186\u4ee5\u4e0b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044<\/h3>\n<p>\u4e00\u6642\u6240\u5f97\u306b\u306f\u300150\u4e07\u5186\u3068\u3044\u3046\u7279\u5225\u63a7\u9664\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u7acb\u3061\u9000\u304d\u6599\u3092\u542b\u3080\u7dcf\u53ce\u5165\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<span class=\"fc-bcyl\">\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u4f1a\u793e\u54e1\uff09\u3067\u3001\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093<\/span>\u3002<\/p>\n<p>\u7279\u5225\u63a7\u9664\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u5916\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981<\/h3>\n<p>\u4e00\u6642\u6240\u5f97\u3067\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5bfe\u8c61\u5916\u3068\u306a\u3063\u305f\u5834\u5408\u3067\u3082\u3001<span class=\"fc-bcyl\">\u4e00\u6642\u6240\u5f97\u304c\uff11\u5186\u4ee5\u4e0a\u3042\u308b\u306a\u3089\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981<\/span>\u3067\u3059\u3002<br \/>\n\u4f4f\u6c11\u7a0e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u81ea\u52d5\u7684\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u81ea\u6cbb\u4f53\u3078\u9001\u4ed8\u3055\u308c\u308b\u305f\u3081\u3001\u5225\u3067\u7533\u8acb\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001\u4e00\u6642\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u4f4f\u6c11\u7a0e\u306e\u307f\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u306f\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5fd8\u308c\u305a\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/31775016_s.jpg\" alt=\"\" width=\"640\" height=\"478\" class=\"alignnone size-full wp-image-1492\" srcset=\"https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/31775016_s.jpg 640w, https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/31775016_s-300x224.jpg 300w, https:\/\/vs-group.jp\/lawyer\/tachinoki\/wp\/wp-content\/uploads\/2025\/05\/31775016_s-100x75.jpg 100w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><br \/>\n\u305d\u308c\u3067\u306f\u3001\u4e00\u6642\u6240\u5f97\u3092\u5f97\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9\u3084\u5fc5\u8981\u66f8\u985e\u3001\u63d0\u51fa\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u3067\u91cd\u8981\u3068\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u4ee5\u4e0b\u306e\uff15\u3064\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593<\/li>\n<li>\u5fc5\u8981\u306a\u3082\u306e<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9<\/li>\n<li>\u63d0\u51fa\u65b9\u6cd5<\/li>\n<li>\u78ba\u8a8d\u4e8b\u9805<\/li>\n<\/ul>\n<\/div>\n<p>\u9805\u76ee\u3054\u3068\u306b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u3001<span class=\"fc-bcyl\">\u53d7\u3051\u53d6\u3063\u305f\u7fcc\u5e74\u306e\uff12\u670816\u65e5\uff5e\uff13\u670815\u65e5\u307e\u3067\u306e\uff11\u30ab\u6708\u3067\u3059<\/span>\u3002<br \/>\n\u305f\u3060\u3057\u3001\u521d\u65e5\u3068\u6700\u7d42\u65e5\u304c\u571f\u66dc\u30fb\u65e5\u66dc\u30fb\u795d\u65e5\u306e\u5834\u5408\u306f\u7fcc\u65e5\u306b\u7e70\u308a\u4e0a\u3052\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u4e07\u304c\u4e00\u3053\u306e\u671f\u9593\u5185\u306b\u7533\u8acb\u304c\u9593\u306b\u5408\u308f\u306a\u3051\u308c\u3070\u3001\u52a0\u7b97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7533\u8acb\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u4e00\u90e8\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6f0f\u308c\u304c\u306a\u3044\u3088\u3046\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u5171\u901a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u514d\u8a31\u8a3c\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u901a\u77e5\u30ab\u30fc\u30c9\u306a\u3069\uff09<\/li>\n<li>\u91d1\u878d\u6a5f\u95a2\u306e\u53e3\u5ea7\u60c5\u5831<\/li>\n<li>\u6240\u5f97\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/li>\n<li>\u5404\u7a2e\u63a7\u9664\u306e\u5185\u5bb9\u304c\u308f\u304b\u308b\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<p>\u6b21\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u305d\u308c\u305e\u308c\u304c\u5fc5\u8981\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u30fb\u30fb\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u30fb\u30fb\u767d\u8272\u7533\u544a\uff1a\u53ce\u652f\u5185\u8a33\u66f8<br \/>\n\u9752\u8272\u7533\u544a\uff1a\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8<\/li>\n<\/ul>\n<\/div>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u305f\u3081\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3001\u5e74\u672b\u8abf\u6574\u3067\u63a7\u9664\u3067\u304d\u306a\u3044\u5bc4\u4ed8\u91d1\u63a7\u9664\u3084\u96d1\u640d\u63a7\u9664\u3001\u304a\u3088\u3073\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u4e00\u6642\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u969b\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mo-bbox\">\n<ol>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff1a\u4f4f\u6240\u3001\u500b\u4eba\u756a\u53f7\u3001\u6c0f\u540d\u3001\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff1a\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u306e\u67a0\u5185\u300c\u4e00\u6642\uff08\u30b5\uff09\u300d\u306e\u6b04\u306b\uff11\u5e74\u9593\u3067\u5f97\u305f\u4e00\u6642\u6240\u5f97\u306e\u5408\u8a08\uff08\uff12\u5206\u306e\uff11\u3092\u304b\u3051\u305f\u91d1\u984d\uff09\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff1a\u300c\u6240\u5f97\u91d1\u984d\u7b49\u300d\u306e\u67a0\u5185\u300c\u4e00\u6642\u300d\u306e\u6b04\u306b\uff12\u5206\u306e\uff11\u3092\u304b\u3051\u308b\u524d\u306e\u91d1\u984d\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\uff1a\u300c\u6240\u5f97\u306e\u5185\u8a33\u300d\u300c\u7dcf\u5408\u8ab2\u7a0e\u306e\u8b72\u6e21\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306b\u8a18\u5165\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3067\u4f5c\u6210\u3057\u3001\u96fb\u5b50\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u8a73\u3057\u304f\u306f\u3001<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u63d0\u4f9b\u65b9\u6cd5<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u300c\u7a0e\u52d9\u7f72\u3078\u76f4\u63a5\u63d0\u51fa\u3059\u308b\u300d\u300c\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u3059\u308b\u300d\u307e\u305f\u306f\u300ce-Tax\u3092\u5229\u7528\u3057\u3066\u96fb\u5b50\u7533\u544a\u3059\u308b\u300d\u3068\u3044\u3046\uff13\u3064\u306e\u65b9\u6cd5\u304b\u3089\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u306f\u671f\u9593\u4e2d\u304b\u306a\u308a\u6df7\u96d1\u3059\u308b\u305f\u3081\u3001e-Tax\uff08\u96fb\u5b50\u7533\u8acb\uff09\u3092\u5229\u7528\u3057\u305f\u7533\u544a\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\ne-Tax\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6240\u5f97\u91d1\u984d\u3084\u7a0e\u91d1\u306e\u8a08\u7b97\u306f\u3059\u3079\u3066\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u5185\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u8a08\u7b97\u30df\u30b9\u306e\u30ea\u30b9\u30af\u304c\u4f4e\u6e1b\u3067\u304d\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u56fd\u7a0e\u5e81\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u3000\u300ce-Tax\u300d<\/a><\/p>\n<p>\u300c\u6df7\u96d1\u3092\u907f\u3051\u305f\u3044\u300d\u300c\u5e73\u65e5\u4ed5\u4e8b\u3092\u4f11\u3081\u306a\u3044\u300d\u300c\u30d1\u30bd\u30b3\u30f3\u304c\u82e6\u624b\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u90f5\u9001\u3067\u306e\u7533\u544a\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u78ba\u8a8d\u4e8b\u9805<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e0d\u5099\u304c\u3042\u308b\u3068\u3001\u518d\u5ea6\u63d0\u51fa\u3059\u308b\u624b\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u524d\u306b\u3001\u4ee5\u4e0b\u306e\u70b9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"mo-bbox\">\n<ul>\n<li>\u7533\u544a\u66f8\u306e\u8a18\u8f09\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b<\/li>\n<li>\u5fc5\u8981\u66f8\u985e\u304c\u63c3\u3063\u3066\u3044\u308b\u304b<\/li>\n<li>\u7533\u544a\u671f\u9593\u306f\u904e\u304e\u3066\u3044\u306a\u3044\u304b<\/li>\n<\/ul>\n<\/div>\n<p>\u7279\u306b\u3001\u7533\u544a\u671f\u9593\u306f\uff11\u30ab\u6708\u3068\u77ed\u3044\u3053\u3068\u3084\u3001<span class=\"fc-bcyl\">\u671f\u9593\u5185\u306b\u7533\u544a\u3057\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/span>\u305f\u3081\u3001\u5fc5\u305a\u671f\u9593\u5185\u306b\u7533\u544a\u3067\u304d\u308b\u3088\u3046\u65e9\u3081\u306b\u6e96\u5099\u3092\u9032\u3081\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u7acb\u3061\u9000\u304d\u6599\u3092\u53d7\u3051\u53d6\u308b\u3068\u3001\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3084\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u91d1\u8a08\u7b97\u3084\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u3053\u3068\u3067\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u306a\u3069\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br 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