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class=\"markerYellow my-strong\">\u81ea\u7136\u707d\u5bb3\u3084\u4ea4\u901a\u30fb\u901a\u4fe1\u306e\u9014\u7d76\u306a\u3069\u3001\u7269\u7406\u7684\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u3044\u4e8b\u60c5\u304c\u3042\u3063\u305f\u5834\u5408<\/span>\u3001\u307e\u305f\u306f<span class=\"markerYellow my-strong\">\u884c\u653f\u5e81\u306e\u8aa4\u6848\u5185\u3084\u8aa4\u8a3c\u660e\u306b\u3088\u308a\u7533\u544a\u304c\u4e0d\u53ef\u80fd\u3068\u306a\u3063\u305f\u5834\u5408<\/span>\u306a\u3069\u3001\u7d0d\u7a0e\u8005\u306b\u8cac\u4efb\u306e\u306a\u3044\u5ba2\u89b3\u7684\u306a\u7406\u7531\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div 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class=\"kakomiBox01\">\n<ul>\n<li>\u76f8\u7d9a\u4eba\u9593\u306e\u4e0d\u4ef2\u3084\u5bfe\u7acb\u306b\u3088\u308a\u3001\u8ca1\u7523\u306e\u5185\u5bb9\u3092\u628a\u63e1\u3067\u304d\u306a\u304b\u3063\u305f<\/li>\n<li>\u907a\u7523\u5206\u5272\u5354\u8b70\u304c\u307e\u3068\u307e\u3089\u305a\u3001\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u306a\u304b\u3063\u305f<\/li>\n<li>\u4f53\u8abf\u4e0d\u826f\u30fb\u5165\u9662\u30fb\u591a\u5fd9\u306a\u3069\u3001\u500b\u4eba\u7684\u30fb\u4e3b\u89b3\u7684\u306a\u4e8b\u60c5<\/li>\n<li>\u7a0e\u7406\u58eb\u3068\u306e\u610f\u601d\u758e\u901a\u4e0d\u8db3\u3084\u4f9d\u983c\u306e\u9045\u308c<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u300c\u6b63\u5f53\u306a\u7406\u7531\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u3001<span class=\"markerYellow my-strong\">\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3067\u304d\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3001\u771f\u306b\u7d0d\u7a0e\u8005\u306e\u8cac\u3081\u306b\u5e30\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u5ba2\u89b3\u7684\u306a\u4e8b\u60c5\u304c\u5b58\u5728\u3059\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b<\/span>\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<h2 class=\"simple_center no-tag\">\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u308b\u30b1\u30fc\u30b9<\/h2>\n<p>\u56fd\u7a0e\u901a\u5247\u6cd5\u7b2c11\u6761\u3067\u306f\u3001\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306b\u3088\u308a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3067\u304d\u306a\u3044\u5834\u5408\u3001<span class=\"markerYellow my-strong\">\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/annai\/pdf\/2834.pdf\" target=\"_blank\" rel=\"nofollow\">\u707d\u5bb3\u306b\u3088\u308b\u7533\u544a\u3001\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u5ef6\u9577\u7533\u8acb\u66f8<\/a>\u300d\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u671f\u9650\u3092\u5ef6\u9577\u3067\u304d\u308b<\/span>\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u5ef6\u9577\u5f8c\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u300c\u707d\u5bb3\u7b49\u306e\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306e\u3084\u3093\u3060\u65e5\u304b\u3089\uff12\u30ab\u6708\u4ee5\u5185\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 class=\"no-tag\">\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u306e\u5177\u4f53\u4f8b\uff08\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905427\uff0d\uff15\u300127\uff0d\uff16\uff09<\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304c\u3001\u6b21\u306e\u3088\u3046\u306a\u4e8b\u7531\u304c\u751f\u3058\u305f\u65e5\u304b\u3089\uff11\u30ab\u6708\u4ee5\u5185\u306b\u5230\u6765\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u707d\u5bb3\u305d\u306e\u4ed6\u3084\u3080\u3092\u5f97\u306a\u3044\u7406\u7531\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div 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class=\"simple_center no-tag\">\u76f8\u7d9a\u8ca1\u7523\u306e\u7dcf\u984d\u304c\u308f\u304b\u3089\u306a\u304f\u3066\u3082\u7533\u544a\u306f\u5fc5\u8981<\/h2>\n<p>\u3082\u3057\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u5236\u5ea6\u304c\u300c\u907a\u7523\u53d6\u5f97\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3067\u3042\u308c\u3070\u3001\u4eca\u56de\u306e\u3088\u3046\u306a\u554f\u984c\u306f\u751f\u3058\u306b\u304f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u73fe\u884c\u306e\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u306f\u300c\u6cd5\u5b9a\u76f8\u7d9a\u5206\u8ab2\u7a0e\u65b9\u5f0f\u300d\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001<span class=\"markerYellow 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