{"id":11809,"date":"2023-09-03T13:12:44","date_gmt":"2023-09-03T04:12:44","guid":{"rendered":"\/blog\/?p=11809"},"modified":"2023-09-03T13:12:44","modified_gmt":"2023-09-03T04:12:44","slug":"%e3%83%9e%e3%82%a4%e3%83%9b%e3%83%bc%e3%83%a0%e5%a3%b2%e5%8d%b4%e6%99%82%e3%81%ab%e6%b4%bb%e7%94%a8%e3%81%a7%e3%81%8d%e3%82%8b%e6%8e%a7%e9%99%a4%e3%81%a8%e3%81%af%ef%bc%9f","status":"publish","type":"post","link":"\/blog\/?p=11809","title":{"rendered":"\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\u6642\u306b\u6d3b\u7528\u3067\u304d\u308b\u63a7\u9664\u3068\u306f\uff1f"},"content":{"rendered":"

\u6628\u4eca\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3082\u81ea\u5206\u306e\u30e9\u30a4\u30d5\u30b9\u30c6\u30fc\u30b8\u306b\u304a\u3044\u3066\u3001\u8cb7\u3044\u66ff\u3048\u308b\u65b9\u304c\u975e\u5e38\u306b\u591a\u304f\u306a\u308a\u307e\u3057\u305f\u3002
\n\u7686\u3055\u3093\u306f\u3001\u4e0d\u52d5\u7523\u306e\u7a0e\u91d1\u5bfe\u7b56\u306b\u3064\u3044\u3066\u8003\u3048\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u3059\u304b\uff1f
\n\u4e0d\u52d5\u7523\u3092\u58f2\u3063\u3066\u5f97\u305f\u300c\u58f2\u5374\u76ca\u300d\u306b\u306f\u300c\u8b72\u6e21\u6240\u5f97\u7a0e\u300d\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u306f\u3001\u300c3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u300d\u3068\u3044\u3046\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u3001\u9069\u7528\u3055\u308c\u308c\u3070\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u4eca\u56de\u306f\u3001\u300c3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u300d\u3084\u3001\u9069\u7528\u8981\u4ef6\u3001\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3001\u66f8\u985e\u3001\u4f75\u7528\u3067\u304d\u308b\u307b\u304b\u306e\u63a7\u9664\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306e\u9055\u3044\u306a\u3069\u3092\u307e\u3067\u3092\u304a\u4f1d\u3048\u3057\u307e\u3059\u3002\u4eca\u5f8c\u3001\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u308b\u4e88\u5b9a\u304c\u3042\u308b\u65b9\u3001\u5c06\u6765\u58f2\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u65b9\u306f\u5fc5\u898b\u3067\u3059\u3002<\/p>\n

\n\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u306f\u7a0e\u91d1\u304c\u304b\u304b\u308b<\/strong><\/h2>\n

\u305d\u3082\u305d\u3082\u3001\u4f4f\u5b85\u306a\u3069\u306e\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u6642\u306b\u306f\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002
\n\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3059\u308b\u969b\u306b\u306f\u3001\u5927\u304d\u304f\u5206\u3051\u3066\u4ee5\u4e0b\u306e2\u3064\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u58f2\u5374\u76ca\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1
\n\u30fb\u58f2\u5374\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/p>\n

3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306b\u95a2\u4fc2\u304c\u3042\u308b\u306e\u306f\u3001\u58f2\u5374\u76ca\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002\u58f2\u5374\u76ca\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8b72\u6e21\u6240\u5f97\u7a0e\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n

\n3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3000\u9069\u7528\u8981\u4ef6\u306f\uff1f<\/strong><\/h2>\n

3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u306f\u3001\u9069\u7528\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u30673000\u4e07\u5186\u307e\u3067\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u63a7\u9664\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u76ca\u304c3000\u4e07\u5186\u4ee5\u4e0a\u3067\u3042\u308c\u30703000\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u30013000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u305d\u306e\u91d1\u984d\u5168\u3066\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n

3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002
\n\u624b\u7d9a\u304d\u306e\u969b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n

[ 1 ] \u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u30de\u30a4\u30db\u30fc\u30e0\u3067\u3042\u308b\u3053\u3068
\na. \u73fe\u5728\u3001\u4e3b\u306b\u4f4f\u3093\u3067\u3044\u308b\u81ea\u5b85\u3067\u3042\u308b
\nb. \u8ee2\u5c45\u6e08\u307f\u306e\u5834\u5408\u3001\u8ee2\u5c45\u5f8c3\u5e74\u76ee\u306e\u5e74\u672b\u307e\u3067\u306e\u58f2\u5374\u3067\u3042\u308b
\nc. \u304b\u3064\u571f\u5730\u306e\u58f2\u5374\u5951\u7d04\u7de0\u7d50\u304c\u89e3\u4f53\u304b\u30891\u5e74\u4ee5\u5185\u3067\u3042\u308a\u3001\u305d\u306e\u571f\u5730\u3092\u8cc3\u8cb8\u3057\u3066\u3044\u306a\u3044
\nd. \u5358\u8eab\u8d74\u4efb\u306e\u5834\u5408\u3001\u914d\u5076\u8005\u304c\u4f4f\u3093\u3067\u3044\u308b\u5efa\u7269\u3067\u3042\u308b<\/p>\n

[ 2 ] \u7269\u4ef6\u306e\u8cb7\u4e3b\u304c\u89aa\u65cf\u3084\u592b\u5a66\u3001\u540c\u65cf\u4f1a\u793e\u306a\u3069\u3001\u7279\u6b8a\u306a\u95a2\u4fc2\u3067\u306a\u3044\u3053\u3068<\/p>\n

[ 3 ] \u58f2\u5374\u3057\u305f\u5e74\u306e\u524d\u5e74\u3001\u524d\u3005\u5e74\u306b\u30013000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u53c8\u306f\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8b72\u6e21\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/p>\n

[ 4 ] \u58f2\u3063\u305f\u5e74\u3001\u305d\u306e\u524d\u5e74\u53ca\u3073\u524d\u3005\u5e74\u306b\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u63db\u3048\u3084\u4ea4\u63db\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/p>\n

[ 5 ] \u58f2\u5374\u3057\u305f\u4e0d\u52d5\u7523\u306b\u95a2\u3057\u3066\u3001\u53ce\u7528\u7b49\u306e\u7279\u5225\u63a7\u9664\u306a\u3069\u4ed6\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068<\/p>\n

[ 6 ] \u707d\u5bb3\u306b\u3088\u3063\u3066\u58f2\u5374\u3059\u308b\u5834\u5408\u3001\u4f4f\u307e\u306a\u304f\u306a\u3063\u305f\u65e5\u304b\u30893\u5e74\u5f8c\u306e\u5e74\u306e12\u670831\u65e5\u307e\u3067\u306b\u58f2\u308b\u3053\u3068<\/p>\n

\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e0a\u8a186\u3064\u306e\u9805\u76ee\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u629c\u3051\u6f0f\u308c\u306a\u304f\u78ba\u8a8d\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u306d\u3002\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u4eba\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u53c2\u7167\u304f\u3060\u3055\u3044\u3002
\n\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u6642\u306e\u7279\u4f8b\uff08\u56fd\u7a0e\u5e81\uff09
\nhttps:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3302.htm<\/a><\/p>\n

 <\/p>\n

\u3053\u3093\u306a\u30b1\u30fc\u30b9\u3067\u3082\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/h2>\n

\uff11\uff09\u76f8\u7d9a\u306e\u5834\u5408\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong>
\n\u81ea\u5206\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u3063\u305f\u7a7a\u304d\u5bb6\u306e\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u5143\u3005\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u4eba\u304c\u4f4f\u3093\u3067\u3044\u305f\u5bb6\u3067\u3042\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6\u3067\u3059\u3002\u4e00\u6642\u7684\u306b\u8ab0\u304b\u304c\u4f4f\u3093\u3060\u308a\u3001\u5efa\u3066\u66ff\u3048\u3092\u884c\u3063\u305f\u308a\u3059\u308b\u3068\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\uff01<\/p>\n

\uff12\uff09\u53d6\u308a\u58ca\u3057\u305f\u5f8c\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong>
\n\u53d6\u308a\u58ca\u3057\u305f\u5f8c\u306b\u8b72\u6e21\u3057\u305f\u5834\u5408\u3082\u3001\u3044\u304f\u3064\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u306e\u6577\u5730\u306f\u3001\u99d0\u8eca\u5834\u3084\u8cc3\u8cb8\u306a\u3069\u3067\u4eba\u306b\u8cb8\u3057\u3066\u3057\u307e\u3046\u3068\u9069\u7528\u9664\u5916\u306b\u306a\u308b\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n

\n\u4f75\u305b\u3066\u4e00\u7dd2\u306b\u4f75\u7528\u3067\u304d\u308b\u3082\u63a7\u9664\u306f\uff1f<\/strong><\/h2>\n

\u30de\u30a4\u30db\u30fc\u30e0\u58f2\u5374\u306e\u969b\u306b\u306f\u3001\u307b\u304b\u306e\u63a7\u9664\u3082\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002
\n\u4f75\u7528\u3067\u304d\u308b\u5236\u5ea6\u306e1\u3064\u306b\u300c10\u5e74\u8d85\u6240\u6709\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

10\u5e74\u8d85\u6240\u6709\u8efd\u6e1b\u7a0e\u7387\u3068\u306f\u3001\u58f2\u5374\u3057\u305f\u6642\u70b9\u306710\u5e74\u4ee5\u4e0a\u6240\u6709\u3057\u3066\u3044\u305f\u30de\u30a4\u30db\u30fc\u30e0\u3092\u5bfe\u8c61\u3068\u3057\u305f\u63a7\u9664\u5236\u5ea6\u3092\u6307\u3057\u307e\u3059\u300210\u5e74\u8d85\u6240\u6709\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308c\u3070\u30013000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u5f8c\u306b\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u7387\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u203b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u7279\u4f8b\uff08\u56fd\u7a0e\u5e81\uff09
\nhttps:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3305.htm<\/a><\/p>\n

\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u306e\u4f75\u7528\u306f\u4e0d\u53ef
\n\u30de\u30a4\u30db\u30fc\u30e0\u306e\u58f2\u5374\u3092\u3057\u3001\u58f2\u5374\u5f8c\u3001\u4f4f\u5b85\u306e\u8cfc\u5165\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\uff08\u3044\u308f\u3086\u308b\u8cb7\u3044\u66ff\u3048\uff09\u65b9\u3082\u305f\u304f\u3055\u3093\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u8cfc\u5165\u6642\u306b\u306f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304c\u30013000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3068\u306f\u4f75\u7528\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u58f2\u5374\u6642\u306b3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3068\u3001\u3053\u308c\u304b\u3089\u8cfc\u5165\u3059\u308b\u4f4f\u5b85\u306e\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3001\u3069\u3061\u3089\u304c\u304a\u5f97\u306b\u306a\u308b\u304b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u3002\u307e\u305a\u306f\u81ea\u5206\u306e\u5bb6\u306b3000\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3068\u3069\u3061\u3089\u304c\u304a\u5f97\u306b\u306a\u308b\u304b\u3092\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n

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