\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u305f\u3089\u300c\u958b\u696d\u5c4a\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u51fa\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u304f\u3066\u3082\u4ed5\u4e8b\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c<\/p>\n

\u7a0e\u91d1\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u958b\u696d\u5c4a\u3092\u51fa\u3057\u305f\u65b9\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u958b\u696d\u5c4a\u306f\u6b63\u5f0f\u306b\u306f\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3068\u3044\u3044<\/p>\n

\u958b\u696d\u3057\u305f\u65e5\u304b\u3089\u4e00\u30f6\u6708\u4ee5\u5185\u306b\u3001\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u5c4a\u3051\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\uff11\u6708\uff11\u65e5\u304b\u3089\uff11\u6708\uff11\uff15\u65e5\u307e\u3067\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f<\/p>\n

\u305d\u306e\u5e74\u306e\uff13\u6708\uff11\uff15\u65e5\u307e\u3067\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d<\/p>\n

\u3082\u4e00\u7dd2\u306b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

\uff11\u6708\uff11\uff16\u65e5\u4ee5\u964d\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f2\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

<\/a><\/p>\n

 <\/p>\n

\u9752\u8272\u7533\u544a\u3068\u306f\u4f55\u304b\u3068\u8a00\u3046\u3068<\/p>\n

\u307e\u305a\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u300c\u78ba\u5b9a\u7533\u544a\u300d\u306b\u306f\uff12\u7a2e\u985e\u3042\u308b\u3053\u3068\u3092\u899a\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u4e00\u3064\u306f\u300c\u9752\u8272\u7533\u544a\u300d<\/p>\n

\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u5e33\u7c3f\u306e\u8a18\u5e33\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u300c\u4ed5\u8a33\u5e33\u300d\u300c\u7dcf\u52d8\u5b9a\u5143\u5e33\u300d\u300c\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u300d\u300c\u73fe\u91d1\u51fa\u7d0d\u5e33\u300d\u306a\u3069\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u307e\u305f\u66f8\u985e\u3082\uff17\u5e74\u9593\u306e\u4fdd\u7ba1\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u304d\u3061\u3093\u3068\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u304a\u91d1\u306e\u6d41\u308c\u3092\u7d30\u304b\u304f\u8a18\u5e33\u3059\u308b\u3053\u3068\u3067\u3001\u6700\u9ad865\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u305d\u306e\u4ed6\u3001\u5bb6\u65cf\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u5168\u984d\u7d4c\u8cbb\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u308a<\/p>\n

\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u306f\u305d\u306e\u8d64\u5b57\u5206\u3092\u7fcc\u5e74\u4ee5\u964d\uff13\u5e74\u9593\u306e\u9ed2\u5b57\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u958b\u696d\u5f53\u521d\u306f\u8d64\u5b57\u3067\u3082\uff12\u5e74\u5f8c\uff13\u5e74\u5f8c\u306b\u9ed2\u5b57\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u7bc0\u7a0e\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u5bb6\u65cf\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u7d4c\u8cbb\u3068\u3059\u308b\u306b\u306f\u4eca\u307e\u3067\u306e\uff12\u7a2e\u985e\u306e\u5c4a\u51fa\u306e\u4ed6\u306b<\/p>\n

\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8\u300d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d<\/p>\n

\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d<\/p>\n

\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8\u300d<\/p>\n

\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/2090.htm<\/a><\/p>\n

 <\/p>\n

 <\/p>\n

\u4e8c\u3064\u76ee\u306f\u300c\u767d\u8272\u7533\u544a\u300d<\/p>\n

\u3053\u3061\u3089\u3082\u5e33\u7c3f\u3078\u306e\u8a18\u5e33\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u3059\u304c<\/p>\n

\u7c21\u6613\u306a\u65b9\u6cd5\u3067\u8a18\u5e33\u3057\u3066\u3082\u826f\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u3057\u304b\u3057\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u4fdd\u7ba1\u306f\uff15\u5e74\u304b\u3089\uff17\u5e74\u3042\u308a\u307e\u3059\u306e\u3067<\/p>\n

\u304d\u3061\u3093\u3068\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

 <\/p>\n

\u7c21\u6613\u306a\u8a18\u5e33\u306e\u4ed5\u65b9\u306f\u300c\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n

https:\/\/www.nta.go.jp\/tetsuzuki\/shinkoku\/shotoku\/kojin_jigyo\/<\/a><\/p>\n

 <\/p>\n

\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u306f1\u4eba50\u4e07\u5186\uff08\u914d\u5076\u8005\u306f86\u4e07\u5186\uff09\u307e\u3067\u3068\u4e0a\u9650\u304c\u3042\u308b\u4ed6<\/p>\n

\u8d64\u5b57\u306e\u7e70\u308a\u8d8a\u3057\u3082\u3067\u304d\u306a\u3044\u306a\u3069<\/p>\n

\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u3066\u58f2\u308a\u4e0a\u3052\u306e\u5727\u7e2e\u52b9\u679c\u304c\u5c11\u306a\u3044\u306e\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u5e33\u7c3f\u306e\u8a18\u5e33\u306b\u3064\u3044\u3066\u306f\u3001\u7121\u6599\u306e\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3082\u3042\u308a\u307e\u3059\u306e\u3067<\/p>\n

\u305b\u3063\u304b\u304f\u306e\u58f2\u308a\u4e0a\u3052\u3092\u5229\u76ca\u3068\u3057\u3066\u6b8b\u3059\u305f\u3081\u306b\u300c<\/p>\n

\u9752\u8272\u7533\u544a\u300d\u306b\u30c1\u30e3\u30ec\u30f3\u30b8\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3057\u305f\u3089\u300c\u958b\u696d\u5c4a\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u51fa\u3057\u307e\u3059\u3002   \u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u304f\u3066\u3082\u4ed5\u4e8b\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304c \u7a0e\u91d1\u306e\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u958b\u696d\u5c4a\u3092\u51fa\u3057\u305f\u65b9\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002     \u958b\u696d\u5c4a\u306f\u6b63\u5f0f\u306b\u306f\u300c …<\/p>\n","protected":false},"author":1,"featured_media":700,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"spay_email":"","jetpack_publicize_message":""},"categories":[13,23,95,71,24],"tags":[56,52,39,47,42,43,46,38],"jetpack_featured_media_url":"https:\/\/i1.wp.com\/fp-rapport.com\/wp\/wp-content\/uploads\/2018\/06\/5485fbc8422ae3b01d01d4dc5a323832_s.jpg?fit=640%2C427&ssl=1","jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_shortlink":"https:\/\/wp.me\/p9Z8br-bh","_links":{"self":[{"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/posts\/699"}],"collection":[{"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/comments?post=699"}],"version-history":[{"count":1,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/posts\/699\/revisions"}],"predecessor-version":[{"id":701,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/posts\/699\/revisions\/701"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/media\/700"}],"wp:attachment":[{"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/media?parent=699"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/categories?post=699"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/fp-rapport.com\/wp-json\/wp\/v2\/tags?post=699"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}