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class=\"fc-bcyl\">\u5358\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u3067\u308210\u4e07\u5186\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<h3>\u8d64\u5b57\u3060\u3063\u305f\u5834\u5408\u306f\u7d14\u640d\u5931\u30923\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u3066\u63a7\u9664<\/h3>\n<p>\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3001<strong class=\"fc-bcyl\">\u8d64\u5b57\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u984d\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e74\u4ee5\u964d\u6700\u59273\u5e74\u9593\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f<\/strong>\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u304c\u8ecc\u9053\u306b\u4e57\u308b\u306e\u306f\u304a\u304a\u3080\u306d3\u5e74\u7a0b\u5ea6\u3068\u8a00\u308f\u308c\u3001\u7d4c\u55b6\u304c\u5b89\u5b9a\u3059\u308b\u307e\u3067\u306e\u7bc0\u7a0e\u52b9\u679c\u3082\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5bb6\u65cf\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u304c\u5fc5\u8981\u7d4c\u8cbb<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5bb6\u65cf\u304c\u5f93\u696d\u54e1\u3067\u3042\u308b\u5834\u5408\u3001\u5bb6\u65cf\u306b\u652f\u6255\u3063\u305f<strong class=\"fc-bcyl\">\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u300d\u3082\u5fc5\u8981\u7d4c\u8cbb<\/strong>\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5c02\u5f93\u8005\u306f\u3001<strong class=\"fc-bcyl\">\u540c\u5c45\u307e\u305f\u306f\u751f\u8a08\u304c\u540c\u3058\u914d\u5076\u8005\u3084\u89aa\u65cf<\/strong>\u3067\u3042\u308b\u3053\u3068\u3084\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067<strong class=\"fc-bcyl\">15\u6b73\u4ee5\u4e0a<\/strong>\u3067\u3042\u308b\u3053\u3068\u3001<strong 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class=\"fc-bcyl\">\u300c\u8cb8\u5012\u5f15\u5f53\u91d1\u300d\u3082\u7d4c\u8cbb<\/strong>\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u5b9a\u984d\u306f\u3001<strong class=\"fc-bcyl\">\u58f2\u639b\u91d1\u5e74\u672b\u6b8b\u9ad8\u306e\u6700\u59275.5\uff05\u307e\u3067<\/strong>\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u3068\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u9752\u8272\u7533\u544a\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306e\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3067\u304d\u308b\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<blockquote><p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/10.pdf\" rel=\"nofollow noopener noreferrer\" target=\"_blank\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/vs-group.jp\/startup\/wp\/wp-content\/uploads\/2020\/06\/a22b9b12b78dab3e0d13d89b5fa2d4a4.jpg\" alt=\"\" width=\"200\" height=\"300\" class=\"aligncenter size-full wp-image-12484\" \/><\/a><br \/>\n\u5f15\u7528\u5143\uff1a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" rel=\"nofollow noopener noreferrer\" target=\"_blank\">\u300c\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u300d<\/a><\/p><\/blockquote>\n<h3>\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u7533\u8acb\u66f8\u306e\u66f8\u304d\u65b9\u3067\u3001\u9593\u9055\u3048\u3084\u3059\u3044\u500b\u6240\u3084\u6238\u60d1\u3044\u3084\u3059\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u540d\u306f\u3001\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u7d0d\u7a0e\u5730\u306f\u3001\u81ea\u5b85\u307e\u305f\u306f\u4e8b\u52d9\u6240\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u304c\u3001\u4e00\u822c\u7684\u306b\u4f4f\u6c11\u7968\u304c\u3042\u308b\u300c\u4f4f\u6240\u5730\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u306e\u4f1a\u793e\u540d\u306b\u5f53\u305f\u308b\u306e\u304c\u300c\u5c4b\u53f7\u300d\u3067\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u5fc5\u305a\u3057\u3082\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u767b\u8a18\u304c\u4e0d\u8981\u306a\u305f\u3081\u3001\u5e97\u8217\u3084\u4e8b\u52d9\u6240\u3092\u958b\u8a2d\u3059\u308b\u5834\u5408\u306a\u3069\u306f\u3001<strong class=\"fc-bcyl\">\u5546\u5e97\u540d\u3084\u4e8b\u52d9\u6240\u540d\u306a\u3069\u3092\u5c4b\u53f7\u3068\u3057\u3066\u767b\u9332\u3057\u3066\u304a\u304f\u3068\u4fbf\u5229<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u306b\u6240\u5c5e\u3057\u306a\u3044\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u306f\u3001\u5c4b\u53f7\u304c\u306a\u3044\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7c3f\u8a18\u65b9\u5f0f\u306f\u3001<strong 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class=\"fc-bcyl\">\u63a7\u9664\u984d\u304c10\u4e07\u5186\u306e\u5834\u5408\u306f\u300c\u7c21\u6613\u7c3f\u8a18\u300d<\/strong>\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<p>\u5099\u4ed8\u5e33\u7c3f\u306f\u3001\u57fa\u672c\u7684\u306b\u3001\u73fe\u91d1\u51fa\u7d0d\u5e33\u3001\u58f2\u639b\u5e33\u3001\u8cb7\u639b\u5e33\u3001\u7d4c\u8cbb\u5e33\u3001\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e5\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5099\u4ed8\u5e33\u7c3f\u306f\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u639b\u3051\u58f2\u308a\u3084\u639b\u3051\u8cb7\u3044\u304c\u306a\u3044\u5834\u5408\u3001\u56fa\u5b9a\u8cc7\u7523\u304c\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u8a72\u5f53\u3057\u306a\u3044\u5e33\u7c3f\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u63d0\u51fa\u306f\u3001\u57fa\u672c\u7684\u306b<strong 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