{"id":2811,"date":"2019-01-28T17:29:48","date_gmt":"2019-01-28T08:29:48","guid":{"rendered":"http:\/\/jin.pecori.jp\/jinguuji\/?p=2811"},"modified":"2019-08-15T20:31:03","modified_gmt":"2019-08-15T11:31:03","slug":"%e3%81%8a%e3%81%97%e3%81%a9%e3%82%8a%e8%b4%88%e4%b8%8e%e3%81%a8%e6%8c%81%e6%88%bb%e5%85%8d%e9%99%a4%e3%81%ae%e6%8e%a8%e5%ae%9a%ef%bc%88%e6%b0%91%e6%b3%95%e7%9b%b8%e7%b6%9a%e6%b3%95%e5%88%b6%e6%94%b9","status":"publish","type":"post","link":"https:\/\/jin.pecori.jp\/jinguuji\/archives\/2811","title":{"rendered":"\u3010\u6c11\u6cd5\u76f8\u7d9a\u6539\u6b63\u3011\u304a\u3057\u3069\u308a\u8d08\u4e0e\u3068\u6301\u623b\u514d\u9664\u306e\u63a8\u5b9a"},"content":{"rendered":"<h4>\uff11\uff0e\u304a\u3057\u3069\u308a\u8d08\u4e0e<\/h4>\n<p>\u3000\uff12\uff10\u5e74\u4ee5\u4e0a\u592b\u5a66\u3067\u3042\u3063\u305f\u3082\u306e\u304c\u76f8\u624b\u306b\u5c45\u4f4f\u7528\u8ca1\u7523\u3092\u8d08\u4e0e\u3057\u305f\u5834\u5408\u306b\u3001<strong>\u8d08\u4e0e\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u306e\u307b\u304b\u306b\u6700\u9ad82,000\u4e07\u5186\u307e\u3067\u63a7\u9664\uff08\u914d\u5076\u8005\u63a7\u9664\uff09\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff1a<br><a onclick=\"javascript:pageTracker._trackPageview('\/outgoing\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm');\"  href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm<\/a><\/p>\n<p>\u3000\u307e\u305f\u3001\u304a\u3057\u3069\u308a\u8d08\u4e0e\u304c\u304a\u3053\u306a\u308f\u308c\u305f\u5834\u5408\u3001<strong>\u8d08\u4e0e\u306e\u5e74\u306b\u8d08\u4e0e\u3057\u305f\u914d\u5076\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u3082\u540c\u69d8\u306b\u3053\u306e\u7279\u5225\u914d\u5076\u8005\u63a7\u9664<\/strong>\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff1a<br><a onclick=\"javascript:pageTracker._trackPageview('\/outgoing\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452_qa.htm');\"  href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452_qa.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452_qa.htm<\/a><\/p>\n<h4>\uff12\uff0e\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a\uff08\u6c11\u6cd5\uff19\uff10\uff13\u6761\uff09<\/h4>\n<h5>\uff08\uff11\uff09\u7279\u5225\u53d7\u76ca<\/h5>\n<p>\u3000\u4ea1\u304f\u306a\u3063\u305f\u4eba\uff08\u88ab\u76f8\u7d9a\u4eba\uff09\u304b\u3089\u751f\u524d\u306b\u7d50\u5a5a\u3084\u990a\u5b50\u7e01\u7d44\u306e\u304a\u308a\u3001\u307e\u305f\u751f\u8a08\u306e\u5143\u91d1\u3068\u3057\u3066\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3002\u307e\u305f\u907a\u8d08\uff08\u907a\u8a00\u306b\u3088\u308b\u8d08\u4e0e\uff09\u3092\u53d7\u3051\u3066\u3044\u308b\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u3002<br>\u3000<strong>\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u305f\u3053\u3046\u3057\u305f\u8d08\u4e0e\u3092\u7279\u5225\u53d7\u76ca\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/strong><\/p>\n<h5>\uff08\uff12\uff09\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u306b\u3088\u308b\u907a\u7523\u5206\u5272<\/h5>\n<p>\u3000\u76f8\u7d9a\u8ca1\u7523\u306e\u8a08\u7b97\u306f\u6b21\u306e\u3088\u3046\u9806\u5e8f\u3067\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<br>\u3000<strong>\u2462\u3067\u76f8\u7d9a\u6642\u306e\u8ca1\u7523\u306e\u4fa1\u984d\u306b\u2460\u3092\u52a0\u3048\u308b\u3053\u3068\u3092\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057<\/strong>\u3068\u547c\u3093\u3067\u3044\u307e\u3059\u3002<\/p>\n<p>\u2460\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u3068\u304d\u306b\u6301\u3063\u3066\u3044\u305f\u8ca1\u7523\uff08\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u8ca1\u7523\u306e\u4fa1\u984d\uff09<br>\u2461\u7279\u5225\u53d7\u76ca\u306e\u984d<br>\u2462<strong>\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u8ca1\u7523\uff0b\u7279\u5225\u53d7\u76ca\u306e\u984d\uff1d\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/strong><\/p>\n<p>\u3000\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u3092\u3057\u3066\u6c42\u3081\u305f\u300c<strong>\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3092\u6cd5\u5b9a\u76f8\u7d9a\u5206\u53c8\u306f\u907a\u8a00\u306b\u3057\u305f\u304c\u3063\u3066\u907a\u7523\u5206\u5272\u5354\u8b70<\/strong>\u3092\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\uff08\uff13\uff09\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a<\/h5>\n<p>\u3000\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\uff08\u4e0a\u8a18\uff08\uff12\uff09\uff09\u3092\u304a\u3053\u306a\u3063\u3066\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u3092\u8a08\u7b97\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u304c\u3001<strong>\u88ab\u76f8\u7d9a\u4eba\u306e\u610f\u601d\u306b\u3088\u3063\u3066\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u3092\u304a\u3053\u306a\u308f\u306a\u3044\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><br>\u3000\u3053\u308c\u3092\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a\u3068\u547c\u3073\u3001<strong>\u907a\u8a00\u306a\u3069\u306b\u3088\u308a\u3053\u306e\u610f\u601d\u8868\u793a<\/strong>\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h4>\uff13\uff0e\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a\u306e\u63a8\u5b9a\uff08\u6c11\u6cd5\uff19\uff10\uff13\u6761\uff14\u9805\uff09<\/h4>\n<h5>\uff08\uff11\uff09\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u63a8\u5b9a\u898f\u5b9a\u306e\u80cc\u666f<\/h5>\n<p>\u3000\uff12\uff10\uff11\uff19\u5e74\uff17\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u308b\u65b0\u6c11\u6cd5\u306b\u3053\u306e\uff19\uff10\uff13\u6761\uff14\u9805\u304c\u8ffd\u52a0\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3000<strong>\u7a0e\u6cd5\u3067\u306f\u3059\u3067\u306b\u914d\u5076\u8005\u306b\u5bfe\u3059\u308b\u7279\u5225\u306a\u914d\u616e<\/strong>\u3068\u3057\u3066\uff11\uff0e\u3067\u8aac\u660e\u3057\u305f\u300c\u304a\u3057\u3069\u308a\u8d08\u4e0e\u300d\u306e\u7279\u5225\u63a7\u9664\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u3002<br>\u3000\u3053\u308c\u306b\u5e73\u4ec4\u3092\u5408\u308f\u305b\u308b\u5f62\u3067<strong>\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a\u306e\u63a8\u5b9a\u306e\u898f\u5b9a\u304c\u6c11\u6cd5\u306e\u76f8\u7d9a\u6cd5\u5236\u306b\u5c0e\u5165<\/strong>\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u3000\uff12\uff10\u5e74\u4ee5\u4e0a\u9023\u308c\u6dfb\u3063\u305f\u592b\u5a66\u304c\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u76f8\u7d9a\u3059\u308b\u5834\u5408\u3001\u7279\u5225\u306e\u610f\u601d\u8868\u793a\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u3068\u304d\u306b\u306f\u3001\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u610f\u601d\u8868\u793a\u304c\u3055\u308c\u305f\u3068\u63a8\u5b9a\uff08\u63a8\u6e2c\uff09\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<br>\u3000<strong>\u3053\u308c\u306b\u3088\u308a\u914d\u5076\u8005\u304c\u76f8\u7d9a\u3067\u304d\u308b\u5b9f\u8cea\u7684\u306a\u76f8\u7d9a\u8ca1\u7523\u306e\u984d\u304c\u5897\u52a0<\/strong>\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h5>\uff08\uff12\uff09\u7279\u5225\u53d7\u76ca\u306e\u6301\u623b\u3057\u514d\u9664\u306e\u63a8\u5b9a\u304c\u50cd\u304f\u8d08\u4e0e\u7b49\uff08\u8d08\u4e0e\u307e\u305f\u907a\u8d08\uff09\u306e\u6761\u4ef6<\/h5>\n<p>\u2460\u5a5a\u59fb\u671f\u9593\u304c\uff12\uff10\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u9593\u306e\u8d08\u4e0e\u7b49<br>\u2461\u8d08\u4e0e\u7b49\u306e\u5bfe\u8c61\u306b\u306a\u308b\u7269\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u306b\u9650\u5b9a<br>\u2462\u907a\u8d08\u307e\u305f\u306f\u8d08\u4e0e\uff08\u542b\u3080\u6b7b\u56e0\u8d08\u4e0e\uff09<br>\u203b<strong>\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u304c\u907a\u8d08\u3055\u308c\u305f\u5834\u5408\u306b\u3082\u9069\u7528<\/strong>\u3055\u308c\u307e\u3059\u3002\uff08\u6c11\u6cd5\uff11\uff10\uff12\uff18\u6761\uff13\u9805\uff09<br>\u3000\u914d\u5076\u8005\u5c45\u4f4f\u6a29\u306b\u3064\u3044\u3066\u306f\u3053\u3061\u3089<br>\u3000\u2192\u300c<a 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