{"id":609,"date":"2021-04-28T15:15:00","date_gmt":"2021-04-28T06:15:00","guid":{"rendered":"https:\/\/www.shachihata.jp\/media\/?post_type=corporate&#038;p=609"},"modified":"2024-06-27T09:34:34","modified_gmt":"2024-06-27T00:34:34","slug":"20210106","status":"publish","type":"corporate","link":"https:\/\/www.shachihata.jp\/media\/column\/20210106\/","title":{"rendered":"\u8a18\u5ff5\u54c1\u304c\u7d66\u4e0e\u306b\u8a72\u5f53\uff1f\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u54c1\u3068\u7d4c\u7406\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"<p><\/p>\n<p>\u5e74\u5ea6\u521d\u3081\u306b\u306f\u3001\u5275\u696d\u8a18\u5ff5\u54c1\u3084\u6c38\u5e74\u52e4\u7d9a\u8a18\u5ff5\u54c1\u306a\u3069\u3092\u793e\u54e1\u3078\u8d08\u308b\u4f01\u696d\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u3046\u3057\u305f<span class=\"marker-animation-13699\">\u8a18\u5ff5\u54c1\u306f\u798f\u5229\u539a\u751f\u8cbb\u306b\u3042\u305f\u308a\u307e\u3059\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u305b\u3063\u304b\u304f\u306e\u8a18\u5ff5\u54c1\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u3067\u5b09\u3057\u3055\u3084\u3042\u308a\u304c\u305f\u307f\u304c\u534a\u6e1b\u3057\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u4f1a\u793e\u3068\u3057\u3066\u3082\u3001\u7d66\u4e0e\u52d8\u5b9a\u3067\u7d4c\u7406\u51e6\u7406\u3057\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u624b\u9593\u3068\u6642\u9593\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u8a18\u5ff5\u54c1\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3082\u306e\u3092\u9078\u3076\u307b\u3046\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u4eca\u56de\u306f\u3001\u8a18\u5ff5\u54c1\u306e\u7d66\u4e0e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u7d4c\u7406\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9\u306b\u3082\u89e6\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u305c\u3072\u62c5\u5f53\u8005\u306e\u65b9\u306f\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_11 counter-hierarchy counter-decimal ez-toc-grey\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">Index<\/p>\n<span class=\"ez-toc-title-toggle\"><a class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\"><i class=\"ez-toc-glyphicon ez-toc-icon-toggle\"><\/i><\/a><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%AF%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E3%81%95%E3%82%8C%E3%82%8B%EF%BC%9F%E3%81%95%E3%82%8C%E3%81%AA%E3%81%84%EF%BC%9F\" title=\"\u8a18\u5ff5\u54c1\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b\uff1f\u3055\u308c\u306a\u3044\uff1f\">\u8a18\u5ff5\u54c1\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b\uff1f\u3055\u308c\u306a\u3044\uff1f<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E6%B0%B8%E5%B9%B4%E5%8B%A4%E7%B6%9A%E8%80%85%E3%81%AB%E6%94%AF%E7%B5%A6%E3%81%99%E3%82%8B%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%A8%E3%81%AF\" title=\"\u6c38\u5e74\u52e4\u7d9a\u8005\u306b\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u3068\u306f\">\u6c38\u5e74\u52e4\u7d9a\u8005\u306b\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u3068\u306f<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%AE%E7%9B%B8%E5%A0%B4\" title=\"\u8a18\u5ff5\u54c1\u306e\u76f8\u5834\">\u8a18\u5ff5\u54c1\u306e\u76f8\u5834<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E2%80%9C%E3%81%95%E3%82%8C%E3%82%8B%E2%80%9D%E3%82%82%E3%81%AE\" title=\"\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u308b\u201d\u3082\u306e\">\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u308b\u201d\u3082\u306e<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E2%80%9C%E3%81%95%E3%82%8C%E3%81%AA%E3%81%84%E2%80%9D%E3%82%82%E3%81%AE\" title=\"\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u306a\u3044\u201d\u3082\u306e\">\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u306a\u3044\u201d\u3082\u306e<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E4%BC%9A%E7%A4%BE%E3%81%AE%E7%B5%8C%E7%90%86%E5%87%A6%E7%90%86%E4%B8%8A%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\" title=\"\u4f1a\u793e\u306e\u7d4c\u7406\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9\">\u4f1a\u793e\u306e\u7d4c\u7406\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.shachihata.jp\/media\/column\/20210106\/#%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E3%81%AB%E9%85%8D%E6%85%AE%E3%81%97%E3%81%A6%E6%84%9F%E8%AC%9D%E3%81%AE%E8%A8%98%E5%BF%B5%E5%93%81%E3%82%92%E8%B4%88%E3%82%8D%E3%81%86\" title=\"\u7d66\u4e0e\u8ab2\u7a0e\u306b\u914d\u616e\u3057\u3066\u611f\u8b1d\u306e\u8a18\u5ff5\u54c1\u3092\u8d08\u308d\u3046\">\u7d66\u4e0e\u8ab2\u7a0e\u306b\u914d\u616e\u3057\u3066\u611f\u8b1d\u306e\u8a18\u5ff5\u54c1\u3092\u8d08\u308d\u3046<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%AF%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E3%81%95%E3%82%8C%E3%82%8B%EF%BC%9F%E3%81%95%E3%82%8C%E3%81%AA%E3%81%84%EF%BC%9F\"><\/span><strong>\u8a18\u5ff5\u54c1\u306f\u7d66\u4e0e\u8ab2\u7a0e\u3055\u308c\u308b\uff1f\u3055\u308c\u306a\u3044\uff1f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><\/p>\n<p><\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-1024x683.png\" alt=\"\" class=\"wp-image-13973\" srcset=\"https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-1024x683.png 1024w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-300x200.png 300w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-768x512.png 768w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-600x400.png 600w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e-480x320.png 480w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1\u7d66\u4e0e.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<p><\/p>\n<p><\/p>\n<p>\u5275\u696d\u8a18\u5ff5\u3068\u3044\u3046\u3081\u3067\u305f\u3044\u65e5\u3067\u3042\u3063\u3066\u3082\u3001\u304a\u91d1\u3084\u3082\u306e\u3092\u652f\u7d66\u3059\u308c\u3070\u793e\u54e1\u3078\u306e\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u4eee\u306b\u7d66\u4e0e\u306b\u3042\u305f\u308b\u3068\u3053\u308d\u3092\u8aa4\u3063\u3066\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u8a18\u5ff5\u54c1\u3092\u53d7\u3051\u53d6\u3063\u305f\u793e\u54e1\u306f\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3092\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3057\u3001\u4f1a\u793e\u5074\u306f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u6f0f\u308c\u3092\u7591\u308f\u308c\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u3057\u304b\u3057\u3001\u884c\u4e8b\u3054\u3068\u306e\u8d08\u308a\u7269\u306b\u3064\u3044\u3066\u306f\u7a0e\u52d9\u4e0a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4ee5\u4e0b\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u3066\u3044\u308b\u8981\u4ef6\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"padding: 20px; border: 1px dotted #333333; border-radius: 5px;\">\n<p>\u30fb\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u304c\u3001\u793e\u4f1a\u4e00\u822c\u7684\u306b\u307f\u3066\u8a18\u5ff5\u54c1\u3068\u3057\u3066\u3075\u3055\u308f\u3057\u3044\u3082\u306e<br \/>\u30fb\u8a18\u5ff5\u54c1\u306e\u51e6\u5206\u898b\u8fbc\u4fa1\u984d\u306b\u3088\u308b\u8a55\u4fa1\u984d\u304c1\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068\uff08\u6d88\u8cbb\u7a0e\u30fb\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u984d\u3092\u9664\u304f\uff09<br \/>\u30fb\u5275\u696d\u8a18\u5ff5\u306e\u3088\u3046\u306b\u4e00\u5b9a\u671f\u9593\u3054\u3068\u306b\u884c\u3046\u884c\u4e8b\u3067\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u306f\u3001\u304a\u304a\u3080\u306d5\u5e74\u4ee5\u4e0a\u306e\u9593\u9694\u3067\u652f\u7d66\u3059\u308b<br \/>\u30fb\u73fe\u91d1\u3067\u306e\u652f\u7d66\u306f\u5bfe\u8c61\u5916\u3067\u3042\u308b<br \/>\u30fb\u5efa\u7bc9\u696d\u8005\u3084\u9020\u8239\u696d\u8005\u306a\u3069\u304c\u8acb\u8ca0\u5de5\u4e8b\u306a\u3069\u306b\u969b\u3057\u3066\u652f\u7d66\u3059\u308b\u3082\u306e\u3067\u306a\u3044\u3053\u3068<br \/><span class=\"has-inline-color has-white-color\">\u30fc<\/span><br \/>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2591.htm\">No.2591\u3000\u5275\u696d\u8a18\u5ff5\u54c1\u3084\u6c38\u5e74\u52e4\u7d9a\u8868\u5f70\u8a18\u5ff5\u54c1\u306e\u652f\u7d66\u3092\u3057\u305f\u3068\u304d<\/a>\u300d<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<p><span class=\"marker-animation-13699\">\u4e00\u3064\u3067\u3082\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3051\u308c\u3070\u3001\u8a18\u5ff5\u54c1\u306f\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/span><\/p>\n<p><\/p>\n<p><\/p>\n<p>\u4e0a\u8a18\u3067\u306f\u300c\u73fe\u91d1\u306e\u652f\u7d66\u306f\u5bfe\u8c61\u5916\u300d\u3068\u3042\u308a\u307e\u3059\u304c\u3001\u5546\u54c1\u5238\u3084\u91d1\u5238\u306e\u307b\u304b\u3001\u672c\u4eba\u304c\u81ea\u7531\u306b\u8a18\u5ff5\u54c1\u3092\u9078\u629e\u3067\u304d\u308b\u30ab\u30bf\u30ed\u30b0\u30ae\u30d5\u30c8\u3001\u5b9d\u77f3\u30fb\u8cb4\u91d1\u5c5e\u306a\u3069\u9ad8\u4fa1\u306a\u3082\u306e\u3082\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u798f\u5229\u539a\u751f\u5236\u5ea6\u306e\u652f\u51fa\u304c\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u5426\u304b\u306f\u3001\u7a0e\u52d9\u4e0a\u306e\u5224\u65ad\u57fa\u6e96\u306b\u3088\u308a\u307e\u3059\u3002\u76ee\u5b89\u3068\u306a\u308b\u5224\u65ad\u57fa\u6e96\u306f\u3001\u300c\u6a5f\u4f1a\u306e\u5e73\u7b49\u6027\u300d\u300c\u793e\u4f1a\u901a\u5ff5\u6027\u300d\u300c\u5b9f\u8cbb\u306e\u7cbe\u7b97\u300d\u306e3\u70b9\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h4><strong>\u6a5f\u4f1a\u306e\u5e73\u7b49\u6027<\/strong><\/h4>\n<p><\/p>\n<p><\/p>\n<p>\u8a18\u5ff5\u54c1\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u969b\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u3059\u3079\u3066\u306e\u793e\u54e1\u306b\u8a18\u5ff5\u54c1\u3092\u4e0e\u3048\u308b\u6a5f\u4f1a\u304c\u5e73\u7b49\u306b\u3042\u308b\u3053\u3068\u300d\u304c\u524d\u63d0\u3068\u306a\u308a\u307e\u3059\u3002\u4eee\u306b\u8a18\u5ff5\u54c1\u306e\u652f\u7d66\u3092\u7279\u5b9a\u306e\u793e\u54e1\u306e\u307f\u306b\u3059\u308b\u3068\u3001\u8a18\u5ff5\u54c1\u306f\u7d4c\u8cbb\u3067\u306f\u306a\u304f\u7d66\u4e0e\u3084\u8cde\u4e0e\u3068\u5224\u65ad\u3055\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h4><strong>\u793e\u4f1a\u901a\u5ff5\u6027<\/strong><\/h4>\n<p><\/p>\n<p><\/p>\n<p>\u4f01\u696d\u304c\u5b9a\u3081\u308b\u798f\u5229\u539a\u751f\u5236\u5ea6\u304c\u300c\u793e\u4f1a\u306e\u4e00\u822c\u7684\u306a\u6163\u7fd2\u306b\u3042\u3066\u306f\u307e\u308b\u300d\u306e\u3067\u3042\u308c\u3070\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u308b\u8cbb\u7528\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u3001\u300c\u901a\u5e38\u8981\u3059\u308b\u8cbb\u7528\uff08\u793e\u4f1a\u901a\u5ff5\u4e0a\u59a5\u5f53\u3060\u3068\u5224\u65ad\u3067\u304d\u308b\u91d1\u984d\uff09\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u3064\u307e\u308a\u3001\u5e38\u8b58\u7684\u306b\u8003\u3048\u3066\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u3001\u6240\u5f97\u7a0e\u3092\u8ab2\u7a0e\u3057\u306a\u304f\u3066\u3044\u3044\u3068\u8003\u3048\u3066\u554f\u984c\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h4><strong>\u5b9f\u8cbb\u306e\u7cbe\u7b97<\/strong><\/h4>\n<p><\/p>\n<p><\/p>\n<p>\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u306f\u3001\u4ea4\u901a\u8cbb\u3084\u5bbf\u6cca\u8cbb\u306e\u3088\u3046\u306b\u5b9f\u8cbb\u5f01\u511f\u306e\u6027\u8cea\u3092\u542b\u3080\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u4f1a\u793e\u3068\u793e\u54e1\u306e\u96c7\u7528\u95a2\u4fc2\u306b\u57fa\u3065\u304f\u53ce\u5165\u3067\u3042\u308b\u3053\u3068\u3001\u307e\u305f\u696d\u52d9\u3092\u884c\u3046\u3046\u3048\u3067\u5fc5\u8981\u306a\u8cbb\u7528\u306a\u306e\u3067\u3001\u3053\u308c\u3089\u306f\u7d66\u4e0e\u3068\u3057\u3066\u3067\u306f\u306a\u304f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u4e0a\u8a183\u3064\u306e\u5224\u65ad\u57fa\u6e96\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u308b\u3068\u3001\u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3082\u306e\u3001\u4e00\u90e8\u306e\u307f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u304c\u51fa\u3066\u304d\u307e\u3059\u3002\u7d20\u4eba\u76ee\u306b\u306f\u5224\u65ad\u304c\u96e3\u3057\u3044\u306e\u3067\u3001\u6cd5\u5f8b\u3084\u7a0e\u91d1\u306b\u8a73\u3057\u3044\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3057\u3064\u3064\u3001\u9069\u5207\u306b\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B0%B8%E5%B9%B4%E5%8B%A4%E7%B6%9A%E8%80%85%E3%81%AB%E6%94%AF%E7%B5%A6%E3%81%99%E3%82%8B%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%A8%E3%81%AF\"><\/span><strong>\u6c38\u5e74\u52e4\u7d9a\u8005\u306b\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u3068\u306f<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><\/p>\n<p><\/p>\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-1024x683.jpg\" alt=\"\" class=\"wp-image-13972\" srcset=\"https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-1024x683.jpg 1024w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-300x200.jpg 300w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-768x512.jpg 768w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-600x400.jpg 600w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1-480x320.jpg 480w, https:\/\/www.shachihata.jp\/media\/wp-content\/uploads\/2023\/06\/\u8a18\u5ff5\u54c1.jpg 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<p><\/p>\n<p><\/p>\n<p>\u4f01\u696d\u306b\u9577\u304f\u52e4\u3081\u308b\u793e\u54e1\u306b\u5bfe\u3057\u3001\u65e5\u9803\u306e\u611f\u8b1d\u3092\u4f1d\u3048\u308b\u300c\u6c38\u5e74\u52e4\u7d9a\u8868\u5f70\u300d\u3002\u304a\u795d\u3044\u3059\u308b\u52e4\u7d9a\u5e74\u6570\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u300110\u5e74\u3054\u3068\u306b\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u6700\u521d\u306f5\u5e74\u76ee\u306b\u3001\u305d\u306e\u5f8c\u306f10\u5e74\u5358\u4f4d\u3067\u8868\u5f70\u3059\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u9577\u304f\u52e4\u3081\u308c\u3070\u52e4\u3081\u308b\u307b\u3069\u3001\u8d08\u3089\u308c\u308b\u8a18\u5ff5\u54c1\u306f\u7acb\u6d3e\u306b\u306a\u3063\u3066\u3044\u304d\u307e\u3059\u304c\u3001\u6c38\u5e74\u52e4\u7d9a\u8005\u306b\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u3082\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7d66\u4e0e\u8ab2\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6c38\u5e74\u52e4\u7d9a\u8005\u3078\u652f\u7d66\u3059\u308b\u8a18\u5ff5\u54c1\u304c\u798f\u5229\u539a\u751f\u8cbb\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300c\u8a18\u5ff5\u54c1\u306e\u91d1\u984d\u300d\u3068\u300c\u52e4\u7d9a\u5e74\u6570\u300d\u304c\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%A8%98%E5%BF%B5%E5%93%81%E3%81%AE%E7%9B%B8%E5%A0%B4\"><\/span><strong>\u8a18\u5ff5\u54c1\u306e\u76f8\u5834<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><\/p>\n<p><\/p>\n<p>\u8a18\u5ff5\u54c1\u306e\u76f8\u5834\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u91d1\u984d\u304c\u63a8\u79fb\u3057\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u3082\u91d1\u984d\u306b\u306f\u5dee\u304c\u3042\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u6570\u5b57\u306f\u3042\u304f\u307e\u3067\u3082\u76ee\u5b89\u3068\u3057\u3066\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<figure class=\"wp-block-table\">\n<table>\n<tbody>\n<tr>\n<td style=\"background-color:#f5f5f5\"><strong>\u52e4\u7d9a\u5e74\u6570<\/strong><strong><\/strong><\/td>\n<td style=\"background-color:#f5f5f5\"><strong>\u8a18\u5ff5\u54c1\u306e\u76f8\u5834<\/strong><strong><\/strong><\/td>\n<\/tr>\n<tr>\n<td>5\u5e74<\/td>\n<td>1\u4e075,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>10\u5e74<\/td>\n<td>3\u4e076,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>15\u5e74<\/td>\n<td>3\u4e077,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>20\u5e74<\/td>\n<td>7\u4e074,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>25\u5e74<\/td>\n<td>7\u4e071,000\u5186<\/td>\n<\/tr>\n<tr>\n<td>30\u5e74<\/td>\n<td>13\u4e071,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/figure>\n<p><\/p>\n<p><\/p>\n<p>\u53c2\u7167\uff1a\u7523\u52b4\u7dcf\u5408\u7814\u7a76\u6240\u300c<a href=\"http:\/\/www.taxcom.co.jp\/snews\/zeimu\/2006\/2006_12\/zeimu2006_12_04_003.htm#:~:text=%E7%A4%BE%E5%90%8D%E5%85%A5%E3%82%8A%E3%81%AE%E8%A8%98%E5%BF%B5%E5%93%81,11.1%E4%B8%87%E5%86%86%E3%81%AA%E3%81%A9%E3%81%A0%E3%80%82\">\u6c38\u5e74\u52e4\u7d9a\u8868\u5f70\u306b\u95a2\u3059\u308b\u8abf\u67fb<\/a>\u300d<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u8a18\u5ff5\u54c1\u304c\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<div style=\"padding: 20px; border: 1px dotted #333333; border-radius: 5px;\">\n<p>\u30fb\u6c38\u5e74\u52e4\u7d9a\u8005\u306e\u52e4\u7d9a\u5e74\u6570\u3068\u5730\u4f4d\u306b\u7167\u3089\u3057\u5408\u308f\u305b\u3064\u3064\u3001\u793e\u4f1a\u4e00\u822c\u7684\u306b\u307f\u3066\u76f8\u5f53\u306a\u91d1\u984d\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068<br \/>\u30fb\u5bfe\u8c61\u8005\u306e\u52e4\u7d9a\u5e74\u6570\u304c10\u5e74\u4ee5\u4e0a\u3067\u3042\u308b\u3053\u3068<br \/>\u30fb\u540c\u3058\u4eba\u30922\u56de\u4ee5\u4e0a\u8868\u5f70\u3059\u308b\u969b\u306f\u524d\u306e\u3068\u304d\u304b\u3089\u304a\u304a\u3080\u306d5\u5e74\u4ee5\u4e0a\u9593\u9694\u304c\u7a7a\u3044\u3066\u3044\u308b\u3053\u3068<br \/><span class=\"has-inline-color has-white-color\">\u30fc<\/span><br \/>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/05\/03.htm\">\u3014\u7d66\u4e0e\u7b49\u306b\u4fc2\u308b\u7d4c\u6e08\u7684\u5229\u76ca\u3015<\/a>\u300d<\/p>\n<\/div>\n<p><\/p>\n<p><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E2%80%9C%E3%81%95%E3%82%8C%E3%82%8B%E2%80%9D%E3%82%82%E3%81%AE\"><\/span><strong>\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u308b\u201d\u3082\u306e<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><\/p>\n<p><\/p>\n<p>\u4e00\u822c\u7684\u306a\u8a18\u5ff5\u54c1\u3068\u540c\u69d8\u306b\u3001\u6c38\u5e74\u52e4\u7d9a\u8005\u3078\u8d08\u308b\u8a18\u5ff5\u54c1\u3067\u3042\u3063\u3066\u3082\u73fe\u91d1\u3084\u5546\u54c1\u5238\u3001\u30d7\u30ea\u30da\u30a4\u30c9\u578b\u30ab\u30fc\u30c9\u3001\u30ab\u30bf\u30ed\u30b0\u30ae\u30d5\u30c8\u3001\u9ad8\u4fa1\u306a\u5b9d\u98fe\u54c1\u306a\u3069\u306f\u5168\u984d\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E2%80%9C%E3%81%95%E3%82%8C%E3%81%AA%E3%81%84%E2%80%9D%E3%82%82%E3%81%AE\"><\/span><strong>\u7d66\u4e0e\u8ab2\u7a0e\u201c\u3055\u308c\u306a\u3044\u201d\u3082\u306e<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><\/p>\n<p><\/p>\n<p>\u6c38\u5e74\u52e4\u7d9a\u8005\u3078\u306e\u8a18\u5ff5\u54c1\u3067\u3001\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u3082\u306e\u306f\u3001\u65c5\u884c\u3084\u89b3\u5287\u306a\u3069\u306e\u300c\u62db\u5f85\u8cbb\u7528\u300d\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u300c\u65c5\u884c\u5238\u3082\u91d1\u5238\u3068\u540c\u3058\u3088\u3046\u306b\u63db\u91d1\u3067\u304d\u308b\u306e\u306b\u3001\u306a\u305c\u5bfe\u8c61\u5916\u306a\u306e\uff1f\u300d\u3068\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u3044\u308b\u3067\u3057\u3087\u3046\u3002\u305f\u3057\u304b\u306b\u3001\u65c5\u884c\u5238\u306f\u91d1\u5238\u3084\u5546\u54c1\u5238\u306a\u3069\u3068\u540c\u69d8\u306b\u73fe\u91d1\u306b\u63db\u3048\u3089\u308c\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7d66\u4e0e\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<ul>\n<li>\u65c5\u884c\u5238\u306e\u652f\u7d66\u5f8c\u30011\u5e74\u4ee5\u5185\u306b\u5229\u7528\u3059\u308b\u3053\u3068<\/li>\n<li>\u65c5\u884c\u7bc4\u56f2\u304c\u652f\u7d66\u984d\u76f8\u5f53\u3067\u3042\u308b\u3053\u3068<\/li>\n<li>\u65c5\u884c\u5238\u3092\u4f7f\u3063\u3066\u65c5\u884c\u3078\u884c\u3063\u305f\u3068\u3044\u3046\u8a3c\u62e0\uff08\u5831\u544a\u66f8\u3084\u65c5\u884c\u5148\u306e\u8cc7\u6599\u306a\u3069\uff09\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n<li>\u65c5\u884c\u5238\u306e\u652f\u7d66\u5f8c\u30011\u5e74\u4ee5\u5185\u306b\u5229\u7528\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u65c5\u884c\u5238\u3092\u4f1a\u793e\u306b\u8fd4\u9084\u3059\u308b\u3053\u3068<\/li>\n<\/ul>\n<p><\/p>\n<p><\/p>\n<p>\u65c5\u884c\u5238\u3092\u8a18\u5ff5\u54c1\u3068\u3057\u3066\u652f\u7d66\u3059\u308b\u969b\u306f\u3001\u4e0a\u8a18\u306e\u6ce8\u610f\u4e8b\u9805\u3082\u5408\u308f\u305b\u3066\u5171\u6709\u3057\u3066\u3042\u3052\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BC%9A%E7%A4%BE%E3%81%AE%E7%B5%8C%E7%90%86%E5%87%A6%E7%90%86%E4%B8%8A%E3%81%AE%E6%B3%A8%E6%84%8F%E7%82%B9\"><\/span><strong>\u4f1a\u793e\u306e\u7d4c\u7406\u51e6\u7406\u4e0a\u306e\u6ce8\u610f\u70b9<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><\/p>\n<p><\/p>\n<p>\u7e70\u308a\u8fd4\u3057\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u5275\u696d\u8a18\u5ff5\u54c1\u3084\u6c38\u5e74\u52e4\u7d9a\u8a18\u5ff5\u54c1\u306f\u798f\u5229\u539a\u751f\u8cbb\u3001\u307e\u305f\u306f\u7d66\u4e0e\u30fb\u8cde\u4e0e\u3068\u3057\u3066\u7d4c\u7406\u51e6\u7406\u3092\u884c\u308f\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u5f8c\u8005\u306e\u5834\u5408\u3001\u7d66\u4e0e\u52d8\u5b9a\u3067\u51e6\u7406\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u8ab2\u7a0e\u5bfe\u8c61\u306e\u8a18\u5ff5\u54c1\u3092\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u3068\u3001\u793e\u54e1\u306b\u91d1\u92ad\u7684\u8ca0\u62c5\u304c\u304b\u304b\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u3082\u4fe1\u983c\u3084\u4fe1\u7528\u3092\u5931\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<p>\u7d4c\u7406\u51e6\u7406\u3067\u306e\u30df\u30b9\u3092\u306a\u304f\u3059\u305f\u3081\u306b\u3082\u3001\u798f\u5229\u539a\u751f\u5236\u5ea6\u306b\u95a2\u3059\u308b\u793e\u5185\u898f\u7a0b\u3092\u6574\u3048\u3001\u8a18\u5ff5\u54c1\u306b\u304a\u3051\u308b\u54c1\u3084\u652f\u51fa\u306e\u7ba1\u7406\u3092\u5fb9\u5e95\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<p><\/p>\n<p><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E7%B5%A6%E4%B8%8E%E8%AA%B2%E7%A8%8E%E3%81%AB%E9%85%8D%E6%85%AE%E3%81%97%E3%81%A6%E6%84%9F%E8%AC%9D%E3%81%AE%E8%A8%98%E5%BF%B5%E5%93%81%E3%82%92%E8%B4%88%E3%82%8D%E3%81%86\"><\/span><strong>\u7d66\u4e0e\u8ab2\u7a0e\u306b\u914d\u616e\u3057\u3066\u611f\u8b1d\u306e\u8a18\u5ff5\u54c1\u3092\u8d08\u308d\u3046<\/strong><span 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href=\"https:\/\/www.shachihata.jp\/media\/column\/20201203\/\">\u4f01\u696d\u5411\u3051\u8a18\u5ff5\u54c1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f<strong>\u3053\u3061\u3089<\/strong><\/a><\/p>\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u5e74\u5ea6\u521d\u3081\u306b\u306f\u3001\u5275\u696d\u8a18\u5ff5\u54c1\u3084\u6c38\u5e74\u52e4\u7d9a\u8a18\u5ff5\u54c1\u306a\u3069\u3092\u793e\u54e1\u3078\u8d08\u308b\u4f01\u696d\u3082\u3042\u308b\u3067\u3057\u3087\u3046\u3002\u3053\u3046\u3057\u305f\u8a18\u5ff5\u54c1\u306f\u798f\u5229\u539a\u751f\u8cbb\u306b\u3042\u305f\u308a\u307e\u3059\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u3068\u7d66\u4e0e\u3068\u3057\u3066\u6271\u308f\u308c\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002 \u305b\u3063\u304b\u304f\u306e\u8a18\u5ff5\u54c1\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7a0e\u91d1\u304c\u304b\u304b [&hellip;]<\/p>\n","protected":false},"featured_media":13712,"comment_status":"closed","ping_status":"closed","template":"","corporate_category":[51],"corporate_tag":[171],"_links":{"self":[{"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/corporate\/609"}],"collection":[{"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/corporate"}],"about":[{"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/types\/corporate"}],"replies":[{"embeddable":true,"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/comments?post=609"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/media\/13712"}],"wp:attachment":[{"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/media?parent=609"}],"wp:term":[{"taxonomy":"corporate_category","embeddable":true,"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/corporate_category?post=609"},{"taxonomy":"corporate_tag","embeddable":true,"href":"https:\/\/www.shachihata.jp\/media\/wp-json\/wp\/v2\/corporate_tag?post=609"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}