{"id":289,"date":"2022-12-06T20:01:49","date_gmt":"2022-12-06T11:01:49","guid":{"rendered":"https:\/\/tempodas.com\/articles\/?p=289"},"modified":"2022-12-06T20:01:51","modified_gmt":"2022-12-06T11:01:51","slug":"%e3%82%a8%e3%82%b9%e3%83%86%e3%82%b5%e3%83%ad%e3%83%b3%e3%81%ab%e8%b3%87%e6%a0%bc%e3%81%af%e5%bf%85%e8%a6%81%ef%bc%9f%e9%96%8b%e6%a5%ad%e8%b3%87%e9%87%91%e3%81%a8%e3%82%aa%e3%83%bc%e3%83%97%e3%83%b3","status":"publish","type":"post","link":"https:\/\/tempodas.com\/articles\/289","title":{"rendered":"\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u306b\u8cc7\u683c\u306f\u5fc5\u8981\uff1f\u958b\u696d\u8cc7\u91d1\u3068\u30aa\u30fc\u30d7\u30f3\u307e\u3067\u306e\u6d41\u308c\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p>\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u306f\u7279\u5225\u306a\u8cc7\u683c\u3082\u306a\u304f\u958b\u696d\u3067\u304d\u308b\u305f\u3081\u3001\u6bd4\u8f03\u7684\u53c2\u5165\u3057\u3084\u3059\u3044\u4e8b\u696d\u3067\u3059\u3002\u8fd1\u5e74\u306f\u8131\u6bdb\u30d6\u30fc\u30e0\u306e\u5f71\u97ff\u3082\u3042\u308a\u3001\u5973\u6027\u3060\u3051\u3067\u306a\u304f\u7537\u6027\u3067\u3082\u5229\u7528\u3059\u308b\u65b9\u304c\u5897\u3048\u3001\u30bf\u30fc\u30b2\u30c3\u30c8\u5c64\u306b\u3082\u5909\u5316\u304c\u751f\u3058\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u306b\u306f\u5c02\u7528\u306e\u6a5f\u5668\u3084\u5099\u54c1\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u521d\u671f\u8cbb\u7528\u3084\u904b\u8ee2\u8cc7\u91d1\u304c\u9ad8\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u3057\u3063\u304b\u308a\u3068\u3057\u305f\u53ce\u652f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u7acb\u3066\u3066\u59cb\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u306e\u7279\u5fb4\u3001\u958b\u696d\u306e\u6d41\u308c\u3084\u5fc5\u8981\u306a\u8cbb\u7528\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2 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class=\"wp-block-heading\"><strong>\u3042\u308b\u3068\u826f\u3044\u8cc7\u683c<\/strong><\/h3>\n\n\n\n<p>\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u306b\u5fc5\u9808\u306e\u8cc7\u683c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u6709\u5229\u306a\u6c11\u9593\u8cc7\u683c\u306f\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u4ee5\u4e0b\u306e3\u3064\u306f\u8a8d\u77e5\u5ea6\u304c\u9ad8\u3044\u8cc7\u683c\u306a\u306e\u3067\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-table\"><table><thead><tr><th>\u30b5\u30fc\u30d3\u30b9\u30e1\u30cb\u30e5\u30fc<\/th><th>\u5fc5\u8981\u306a\u8cc7\u683c<\/th><\/tr><\/thead><tbody><tr><td>\u307e\u3064\u6bdb\u306e\u30a8\u30af\u30b9\u30c6\u30f3\u30b7\u30e7\u30f3<\/td><td>\u7f8e\u5bb9\u5e2b<\/td><\/tr><tr><td>\u30de\u30c3\u30b5\u30fc\u30b8<\/td><td>\u3042\u3093\u6469\u30de\u30c3\u30b5\u30fc\u30b8\u6307\u5727\u5e2b<\/td><\/tr><tr><td>\u30b7\u30a7\u30fc\u30d3\u30f3\u30b0<\/td><td>\u7406\u5bb9\u5e2b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3069\u306e\u30e1\u30cb\u30e5\u30fc\u3082\u8eab\u8fd1\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u8cc7\u683c\u304c\u4e0d\u8981\u3068\u601d\u3063\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7121\u8cc7\u683c\u3067\u884c\u3063\u305f\u5834\u5408\u306f\u7f70\u5247\u306b\u554f\u308f\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308b\u305f\u3081\u3001\u5341\u5206\u306b\u6ce8\u610f\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u4e0a\u8a18\u306e3\u7a2e\u985e\u306f\u8cc7\u683c\u306b\u52a0\u3048\u3066\u3001\u5e97\u8217\u306e\u5834\u6240\u3084\u8a2d\u5099\u3092\u77e5\u3089\u305b\u308b\u305f\u3081\u306e\u300c\u7f8e\u5bb9\u6240\u767b\u9332\u300d\u3084\u300c\u65bd\u8853\u6240\u958b\u8a2d\u5c4a\u300d\u3092\u4fdd\u5065\u6240\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u624b\u9806<\/strong><\/h2>\n\n\n\n<p>\u5b9f\u969b\u306b\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u624b\u9806\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306a\u304a\u5e97\u3092\u958b\u696d\u3059\u308b\u3068\u304d\u306e\u6d41\u308c\u3068\u5927\u5e45\u306b\u7570\u306a\u308b\u70b9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7f8e\u5bb9\u3084\u30ea\u30e9\u30af\u30bc\u30fc\u30b7\u30e7\u30f3\u3084\u76ee\u7684\u306b\u3057\u3066\u3044\u308b\u95a2\u4fc2\u4e0a\u3001\u5916\u89b3\u3084\u5185\u88c5\u306f\u7279\u306b\u7dba\u9e97\u306a\u72b6\u614b\u3092\u4fdd\u3064\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u958b\u696d\u3059\u308b\u7269\u4ef6\u3092\u63a2\u3059<\/strong><\/h3>\n\n\n\n<p>\u521d\u3081\u306b\u958b\u696d\u3059\u308b\u5834\u6240\u3068\u7269\u4ef6\u3092\u63a2\u3057\u307e\u3057\u3087\u3046\u3002\u7acb\u5730\u6761\u4ef6\u306f\u9867\u5ba2\u304c\u96c6\u307e\u308b\u304b\u3069\u3046\u304b\u306b\u91cd\u8981\u306a\u5f71\u97ff\u3092\u4e0e\u3048\u308b\u305f\u3081\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u7269\u4ef6\u3092\u63a2\u3059\u5834\u5408\u306f\u4e0d\u52d5\u7523\u4f1a\u793e\u3078\u8a2a\u554f\u3057\u3066\u3001\u5e0c\u671b\u6761\u4ef6\u306a\u3069\u3092\u4f1d\u3048\u308b\u3053\u3068\u304b\u3089\u59cb\u3081\u307e\u3059\u3002\u7acb\u5730\u306e\u307b\u304b\u3001\u4e88\u7b97\u3084\u5e97\u306e\u898f\u6a21\u306a\u3069\u8a73\u3057\u304f\u4f1d\u3048\u3089\u308c\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4eba\u6c17\u30a8\u30ea\u30a2\u3084\u4eba\u76ee\u306b\u3064\u304d\u3084\u3059\u3044\u5834\u6240\u3092\u9078\u3079\u3070\u3001\u96c6\u5ba2\u306e\u9762\u3067\u306f\u975e\u5e38\u306b\u6709\u5229\u306b\u904b\u3073\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4eba\u6c17\u30a8\u30ea\u30a2\u306f\u8cc3\u6599\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e88\u7b97\u3084\u8cbb\u7528\u5bfe\u52b9\u679c\u306a\u3069\u3092\u7dcf\u5408\u7684\u306b\u8003\u3048\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5185\u88c5\u3092\u30ea\u30d5\u30a9\u30fc\u30e0\u3059\u308b<\/strong><\/h3>\n\n\n\n<p>\u6b21\u306b\u5165\u5c45\u3057\u305f\u90e8\u5c4b\u3092\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u7528\u306b\u30ea\u30d5\u30a9\u30fc\u30e0\u3057\u307e\u3059\u3002\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u306b\u6765\u5e97\u3059\u308b\u65b9\u306e\u591a\u304f\u306f\u7f8e\u5bb9\u304c\u76ee\u7684\u3067\u3059\u304c\u3001\u540c\u6642\u306b\u7cbe\u795e\u7684\u306a\u7652\u3057\u3092\u6c42\u3081\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7f8e\u3057\u304f\u843d\u3061\u7740\u304d\u306e\u3042\u308b\u5185\u88c5\u306b\u3059\u308b\u3053\u3068\u304c\u3001\u9867\u5ba2\u3092\u6e80\u8db3\u3055\u305b\u308b\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30ea\u30d5\u30a9\u30fc\u30e0\u306b\u304b\u304b\u308b\u8cbb\u7528\u306f\u4e00\u822c\u7684\u306b300\u4e07\uff5e700\u4e07\u7a0b\u5ea6\u3068\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u7acb\u5730\u3001\u9762\u7a4d\u3001\u4f7f\u7528\u3059\u308b\u5efa\u6750\u3001\u65bd\u5de5\u65b9\u6cd5\u306a\u3069\u306b\u3088\u3063\u3066\u5927\u304d\u306a\u5dee\u304c\u751f\u3058\u307e\u3059\u306e\u3067\u3001\u3042\u308b\u7a0b\u5ea6\u4f59\u88d5\u3092\u898b\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u5185\u88c5\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u306f\u5c45\u629c\u304d\u3067\u5165\u5c45\u3059\u308b\u5834\u5408\u3001\u5de5\u4e8b\u8cbb\u3092\u304b\u306a\u308a\u6291\u3048\u3089\u308c\u308b\u305f\u3081\u3001\u4f4e\u30b3\u30b9\u30c8\u3067\u958b\u696d\u3057\u305f\u3044\u65b9\u306f\u5c45\u629c\u304d\u7269\u4ef6\u3092\u63a2\u3059\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5099\u54c1\u3084\u8a2d\u5099\u3092\u305d\u308d\u3048\u308b<\/strong><\/h3>\n\n\n\n<p>\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u306b\u306f\u3001\u5c02\u9580\u7684\u306a\u8a2d\u5099\u3084\u5099\u54c1\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f8b\u3048\u3070\u3001\u30a8\u30b9\u30c6\u7528\u30d9\u30c3\u30c9\u3001\u30b9\u30c1\u30fc\u30de\u30fc\u3001\u30db\u30c3\u30c8\u30ad\u30e3\u30d3\u3001\u30af\u30fc\u30eb\u30ad\u30e3\u30d3\u3001\u30c9\u30ec\u30c3\u30b5\u30fc\u3068\u3044\u3063\u305f\u57fa\u672c\u7684\u306a\u5099\u54c1\u306b\u52a0\u3048\u3001\u7f8e\u9854\u5668\u3001\u75e9\u8eab\u6a5f\u5668\u3001\u8131\u6bdb\u5668\u306a\u3069\u306e\u5c02\u9580\u6a5f\u5668\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f55\u3092\u7528\u610f\u3059\u308b\u304b\u306f\u3082\u3061\u308d\u3093\u300c\u3069\u306e\u7a0b\u5ea6\u306e\u30b0\u30ec\u30fc\u30c9\u306e\u3082\u306e\u3092\u9078\u3076\u306e\u304b\u300d\u300c\u3069\u306e\u7a0b\u5ea6\u306e\u500b\u6570\u5fc5\u8981\u306a\u306e\u304b\u300d\u306f\u958b\u696d\u3059\u308b\u5e97\u306e\u65b9\u91dd\u3001\u898f\u6a21\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u306e\u3067\u3001\u9069\u5207\u306a\u3082\u306e\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u958b\u696d\u306b\u5fc5\u8981\u306a\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u958b\u696d\u3092\u3059\u308b\u3068\u304d\u306b\u306f\u5fc5\u305a\u7a0e\u52d9\u7f72\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5c4a\u51fa\u66f8\u306f\u30cd\u30c3\u30c8\u4e0a\u3067\u5165\u624b\u3067\u304d\u308b\u306e\u3067\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u901f\u3084\u304b\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u3042\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\u300d<\/a>\u306b\u3082\u66f8\u304d\u65b9\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u76ee\u3092\u901a\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u958b\u696d\u5c4a\u306f\u539f\u5247\u3068\u3057\u3066\u958b\u696d\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u30eb\u30fc\u30eb\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u9045\u5ef6\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p><strong>\u51fa\u5178\uff1a<\/strong><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a<\/strong><\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u30a8\u30b9\u30c6\u30b5\u30ed\u30f3\u958b\u696d\u306b\u5fc5\u8981\u306a\u8cc7\u91d1<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/storage.googleapis.com\/tempodas-cms\/2022\/12\/cc52dd8e-image4-1024x682.jpg\" alt=\"\" class=\"wp-image-293\" srcset=\"https:\/\/storage.googleapis.com\/tempodas-cms\/2022\/12\/cc52dd8e-image4-1024x682.jpg 1024w, https:\/\/storage.googleapis.com\/tempodas-cms\/2022\/12\/cc52dd8e-image4-300x200.jpg 300w, https:\/\/storage.googleapis.com\/tempodas-cms\/2022\/12\/cc52dd8e-image4-768x512.jpg 768w, https:\/\/storage.googleapis.com\/tempodas-cms\/2022\/12\/cc52dd8e-image4-1536x1024.jpg 1536w, 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