{"id":1417,"date":"2014-11-21T12:15:19","date_gmt":"2014-11-21T03:15:19","guid":{"rendered":"http:\/\/jin.pecori.jp\/jinguuji\/?p=1417"},"modified":"2014-11-21T14:18:28","modified_gmt":"2014-11-21T05:18:28","slug":"%e5%ab%81%e3%81%95%e3%82%93%e3%81%ae%e5%ae%b6%e3%81%ae%e5%9c%9f%e5%9c%b0%e3%81%ab%e3%81%82%e3%82%8b%e5%a4%ab%e5%a9%a6%e5%85%b1%e6%9c%89%e5%bb%ba%e7%89%a9%ef%bc%8c%e5%ab%81%e3%81%95%e3%82%93%e3%81%ae","status":"publish","type":"post","link":"https:\/\/jin.pecori.jp\/jinguuji\/archives\/1417","title":{"rendered":"\u5ac1\u3055\u3093\u306e\u5bb6\u306e\u571f\u5730\u306b\u3042\u308b\u592b\u5a66\u5171\u6709\u5efa\u7269\uff0c\u5ac1\u3055\u3093\u306e\u65e9\u6b7b\u306b\u3067\u571f\u5730\u660e\u6e21\u3057\uff1f\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3068\u6240\u6709\u6a29\u306e\u8ffd\u88dc\uff09"},"content":{"rendered":"<p>\u4ee5\u524d\u306b\u300c<a 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\/>\n\u3053\u3053\u3067\u306f\uff0c\u5a18\u304c\u7236\u89aa\u306e\u76f8\u7d9a\u6642\u306b\u76f8\u7d9a\u7a0e\u306e\u7cbe\u7b97\u3092\u884c\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u2461\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u8005\u3088\u308a\u5148\u306b\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d<\/strong><\/p>\n<p>\u30a2\u3000<strong>\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u304c\u8d08\u4e0e\u8005\u306e\u6b7b\u4ea1\u6642\u306b\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u7a0e\u5206\u3092\u8ca0\u62c5<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u8d08\u4e0e\u5206\u306b\u95a2\u3057\u3066\uff0c\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u304c\u8d08\u4e0e\u8005\u306e\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u7cbe\u7b97\u3059\u308b\u3082\u306e\u304c\u3042\u308c\u3070\u7cbe\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u3053\u3053\u3067\u306f\uff0c\u5a18\u306e\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u592b\u3068\u305d\u306e\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3000<a onclick=\"javascript:pageTracker._trackPageview('\/outgoing\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/16a\/02.htm');\"  href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/shitsugi\/sozoku\/16a\/02.htm\">\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u8005\u3088\u308a\u5148\u306b\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u627f\u7d99<\/a><\/p>\n<p>\u30a4\u3000<strong>\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u304b\u304b\u308b\u76f8\u7d9a\u7a0e<\/strong><\/p>\n<p>\u592b\u3068\u305d\u306e\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\uff0c<strong>\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u571f\u5730\u3092\u542b\u3081\u305f\u59bb\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u3064\u3044\u3066\u5225\u9014\u306b\u901a\u5e38\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u7fa9\u52d9<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3068\u3053\u306e\u901a\u5e38\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u3068\u3089\u3048\u3066\u4e8c\u91cd\u8ab2\u7a0e\u306b\u306a\u308b\u3068\u8a55\u3059\u308b\u4eba\u3082\u3044\u307e\u3059\u304c\uff0c\u7236\u89aa\u306e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\uff0c\u5a18\u306e\u8ca1\u7523\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u3068\u8003\u3048\u308c\u3070\u7279\u5225\u306b\u52a0\u91cd\u3055\u308c\u305f\u4e8c\u91cd\u8ab2\u7a0e\u3067\u306f\u306a\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h5>\u4e8c\u3000\u307e\u3068\u3081<\/h5>\n<p>\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306e\u9069\u7528\u3092\u3046\u3051\u3066\u5ac1\u3055\u3093\u304c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u571f\u5730\u306b\u3064\u3044\u3066\uff0c\u5ac1\u3055\u3093\u304c\u8d08\u4e0e\u3057\u305f\u7236\u89aa\u3088\u308a\u5148\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u3002<br \/>\n\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u306f\u8d08\u4e0e\u7a0e\u652f\u6255\u3044\u306e\u7279\u5225\u306a\u898f\u5b9a\u3067\u3042\u308a\uff0c\u8d08\u4e0e\u5951\u7d04\u306e\u52b9\u679c\u3068\u306f\u5225\u306e\u3082\u306e\u3067\u3059\u3002\uff09<\/p>\n<p style=\"padding-left: 30px;\"><strong>\u2460\u571f\u5730\u306e\u6240\u6709\u6a29\u306f\u5ac1\u306b\u8d08\u4e0e\u6642\u306b\u79fb\u52d5\u3057\u3066\uff0c\u5ac1\u306e\u6b7b\u4ea1\u6642\u306b\u5ac1\u306e\u592b\u305d\u306e\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u305d\u306e\u571f\u5730\u3092\u76f8\u7d9a\u3057\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u2461\u592b\u305d\u306e\u4ed6\u306e\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306f\u5ac1\u306e\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/strong><br \/>\n<strong>\u2462\u5ac1\u306e\u7236\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u306f\uff0c\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u571f\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7cbe\u7b97\u3082\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff08\u56fd\u7a0e\u5e81\uff09<br \/>\n<a onclick=\"javascript:pageTracker._trackPageview('\/outgoing\/www.nta.go.jp\/taxanswer\/sozoku\/4103_sankou.htm');\"  href=\"https:\/\/www.nta.go.jp\/taxanswer\/sozoku\/4103_sankou.htm\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u3042\u3089\u307e\u3057<\/a><br \/>\n<a onclick=\"javascript:pageTracker._trackPageview('\/outgoing\/www.nta.go.jp\/shiraberu\/ippanjoho\/pamph\/sozoku\/aramashi\/pdf\/03.pdf');\"  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