{"id":1357,"date":"2025-06-02T08:00:53","date_gmt":"2025-06-01T23:00:53","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1357"},"modified":"2025-06-02T10:12:36","modified_gmt":"2025-06-02T01:12:36","slug":"accrued-pension","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/accrued-pension-1357","title":{"rendered":"\u672a\u652f\u7d66\u5e74\u91d1\u306f\u76f8\u7d9a\u306e\u5bfe\u8c61\uff1f\u304b\u304b\u308b\u7a0e\u91d1\u3084\u8acb\u6c42\u65b9\u6cd5\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u6642\u70b9\u3067\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044<strong>\u672a\u53ce\u5e74\u91d1\uff08\u672a\u652f\u7d66\u5e74\u91d1\uff09<\/strong>\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br 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id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#1\">1.\u672a\u53ce\u5e74\u91d1\uff08\u672a\u652f\u7d66\u5e74\u91d1\uff09\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#2\">2.\u672a\u53ce\u5e74\u91d1\u3092\u8acb\u6c42\u3067\u304d\u308b\u5e74\u91d1\u306e\u7a2e\u985e\u3068\u8acb\u6c42\u5148<\/a><ul><li><a href=\"#2-1\">2-1.\u516c\u7684\u5e74\u91d1\u306e\u5834\u5408<\/a><ul><li><a href=\"#2-1-1\">2-1-1.\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082<\/a><\/li><\/ul><\/li><li><a href=\"#2-2\">2-2.\u79c1\u7684\u5e74\u91d1\u306e\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/a><\/li><li><a href=\"#4\">4.\u907a\u65cf\u304c\u53d7\u3051\u53d6\u3063\u305f\u672a\u53ce\u5e74\u91d1\u306f\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/a><ul><li><a href=\"#4-1\">4-1.\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u30fb\u6dfb\u4ed8\u66f8\u985e<\/a><\/li><li><a href=\"#4-2\">4-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306f\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3057\u3066\u5225\u9014\u884c\u3046<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u79c1\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/a><ul><li><a href=\"#5-1\">5-1.\u4f01\u696d\u5e74\u91d1<\/a><ul><li><a href=\"#5-1-1\">5-1-1.\u6b7b\u4ea1\u6708\u307e\u3067\u306e\u672a\u652f\u7d66\u5e74\u91d1\u306f\u4e00\u6642\u6240\u5f97<\/a><\/li><li><a href=\"#5-1-2\">5-1-2.\u907a\u65cf\u7d66\u4ed8\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/a><\/li><li><a href=\"#5-1-3\">5-1-3.\u5728\u8077\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u907a\u65cf\u4e00\u6642\u91d1\u3082\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/a><\/li><\/ul><\/li><li><a href=\"#5-2\">5-2.\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/a><\/li><\/ul><\/li><li><a href=\"#6\">6.\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u304b\u751f\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/a><\/li><li><a href=\"#7\">7.\u672a\u53ce\u5e74\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u306e\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308b\u306e\u3067\u8981\u6ce8\u610f<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u672a\u53ce\u5e74\u91d1\uff08\u672a\u652f\u7d66\u5e74\u91d1\uff09\u3068\u306f\uff1f<\/span><\/h2>\n<p><strong>\u672a\u53ce\u5e74\u91d1\uff08\u672a\u652f\u7d66\u5e74\u91d1\uff09<\/strong>\u3068\u306f\u3001\u672c\u6765\u652f\u7d66\u3055\u308c\u308b\u5e74\u91d1\u306e\u3046\u3061\u3001\u6b7b\u4ea1\u307e\u3067\u306b\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u90e8\u5206\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u3084\u539a\u751f\u5e74\u91d1\u306a\u3069\u300c\u516c\u7684\u5e74\u91d1\u300d\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u6708\u306e\u5206\u307e\u3067\u3082\u3089\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u652f\u7d66\u306f\u5bfe\u8c61\u306e\u6708\u306e\u7fcc\u6708\u4ee5\u964d\u306b\u306a\u308b\u305f\u3081\u3001\u4ea1\u304f\u306a\u3063\u305f\u6642\u70b9\u3067\u306f\u5fc5\u305a\u672a\u53ce\u5e74\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter\" src=\"https:\/\/chester-tax.com\/wp-chester-tax\/wp-content\/uploads\/c5441323aacc88c0b0208e7f4481b28d.jpg\" alt=\"\u672a\u53ce\u5e74\u91d1\uff08\u672a\u652f\u7d66\u5e74\u91d1\uff09\u767a\u751f\u306e\u30bf\u30a4\u30df\u30f3\u30b0\" width=\"678\" height=\"272\" \/><\/p>\n<p>\u4f01\u696d\u5e74\u91d1\u3084\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306a\u3069\u300c\u79c1\u7684\u5e74\u91d1\u300d\u3067\u3082\u3001\u672a\u53ce\u5e74\u91d1\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u5e74\u91d1\u3067\u306f\u516c\u7684\u5e74\u91d1\u3068\u540c\u69d8\u306b\u3001\u6b7b\u4ea1\u3057\u305f\u6708\u307e\u3067\u306e\u5e74\u91d1\u3067\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044\u90e8\u5206\u304c\u672a\u53ce\u5e74\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u4e00\u5b9a\u306e\u4fdd\u8a3c\u671f\u9593\u5185\u306b\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e\u671f\u9593\u306e\u5e74\u91d1\u304c\u672a\u53ce\u5e74\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3068\u3048\u3070\u3001\u4fdd\u8a3c\u671f\u9593\u304c10\u5e74\u3042\u308b\u3068\u304d\u306b\u53d7\u7d66\u8005\u304c5\u5e74\u76ee\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u6b8b\u308a\u306e5\u5e74\u5206\u306e\u5e74\u91d1\u304c\u672a\u53ce\u5e74\u91d1\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-11185 aligncenter\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/\u4fdd\u8a3c\u671f\u9593.png\" alt=\"\u4fdd\u8a3c\u671f\u9593\" width=\"530\" height=\"239\" srcset=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/\u4fdd\u8a3c\u671f\u9593.png 800w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/\u4fdd\u8a3c\u671f\u9593-304x137.png 304w, https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2017\/03\/\u4fdd\u8a3c\u671f\u9593-282x127.png 282w\" sizes=\"(max-width: 530px) 100vw, 530px\" \/><\/p>\n<h2><span id=\"2\">2.\u672a\u53ce\u5e74\u91d1\u3092\u8acb\u6c42\u3067\u304d\u308b\u5e74\u91d1\u306e\u7a2e\u985e\u3068\u8acb\u6c42\u5148<\/span><\/h2>\n<p>\u5e74\u91d1\u3092\u3082\u3089\u3063\u3066\u3044\u305f\u4eba\u304c\u6b7b\u4ea1\u3057\u3066\u767a\u751f\u3057\u305f\u672a\u53ce\u5e74\u91d1\u306f\u3001\u4e00\u5b9a\u306e\u7bc4\u56f2\u306e\u907a\u65cf\u304c\u8acb\u6c42\u3057\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u672a\u53ce\u5e74\u91d1\u3092\u8acb\u6c42\u3067\u304d\u308b\u5e74\u91d1\u306e\u7a2e\u985e\u3068\u8acb\u6c42\u306e\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u516c\u7684\u5e74\u91d1\u306e\u5834\u5408<\/span><\/h3>\n<p>\u516c\u7684\u5e74\u91d1\uff08\u56fd\u6c11\u5e74\u91d1\u3084\u539a\u751f\u5e74\u91d1\u306a\u3069\uff09\u306e\u672a\u53ce\u5e74\u91d1\u306f\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u5e74\u91d1\u53d7\u7d66\u8005\u3068\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u305f3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n\u672a\u53ce\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u4eba\u306b\u306f\u6b21\u306e\u512a\u5148\u9806\u4f4d\u304c\u3042\u308a\u3001\u5148\u306e\u9806\u4f4d\u306e\u4eba\u304c\u3044\u308c\u3070\u3001\u5f8c\u306e\u9806\u4f4d\u306e\u4eba\u306f\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>(1)\u914d\u5076\u8005\u3001(2)\u5b50\u3001(3)\u7236\u6bcd\u3001(4)\u5b6b\u3001(5)\u7956\u7236\u6bcd\u3001(6)\u5144\u5f1f\u59c9\u59b9\u3001(7)\u305d\u306e\u4ed63\u89aa\u7b49\u5185\u306e\u89aa\u65cf<\/strong><\/p>\n<p>\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u306f\u3001<strong>\u5e74\u91d1\u4e8b\u52d9\u6240\uff08\u307e\u305f\u306f\u8857\u89d2\u306e\u5e74\u91d1\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\uff09<\/strong>\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n\u624b\u7d9a\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u672a\u652f\u7d66\u5e74\u91d1\u30fb\u672a\u652f\u6255\u7d66\u4ed8\u91d1\u8acb\u6c42\u66f8<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u5e74\u91d1\u8a3c\u66f8<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u8acb\u6c42\u3059\u308b\u4eba\u306e\u7d9a\u67c4\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e<br \/>\n\uff08\u6238\u7c4d\u8b04\u672c\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u306a\u3069\uff09<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u8acb\u6c42\u3059\u308b\u4eba\u304c\u751f\u8a08\u3092\u5171\u306b\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e<br \/>\n\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6c11\u7968\uff08\u9664\u7968\uff09\u304a\u3088\u3073\u8acb\u6c42\u3059\u308b\u4eba\u306e\u4e16\u5e2f\u5168\u54e1\u306e\u4f4f\u6c11\u7968\u306a\u3069\uff09<\/li>\n<li>\u53d7\u3051\u53d6\u308a\u3092\u5e0c\u671b\u3059\u308b\u91d1\u878d\u6a5f\u95a2\u306e\u901a\u5e33\u307e\u305f\u306f\u30ad\u30e3\u30c3\u30b7\u30e5\u30ab\u30fc\u30c9\u306a\u3069<\/li>\n<li>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3068\u8acb\u6c42\u3059\u308b\u4eba\u306e\u4e16\u5e2f\u304c\u7570\u306a\u308b\u5834\u5408\u306f\u300c\u751f\u8a08\u540c\u4e00\u306b\u3064\u3044\u3066\u306e\u5225\u7d19\u306e\u69d8\u5f0f\u300d<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5e74\u91d1\u306e\u53d7\u7d66\u6a29\u306b\u306f5\u5e74\u306e\u6642\u52b9\u304c\u3042\u308a\u30015\u5e74\u4ee5\u5185\u306b\u8acb\u6c42\u3057\u306a\u3051\u308c\u3070\u672a\u53ce\u5e74\u91d1\u306f\u3082\u3089\u3048\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"2-1-1\">2-1-1.\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082<\/span><\/h4>\n<p>\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u907a\u65cf\u304c\u5e74\u91d1\u4e8b\u52d9\u6240\uff08\u307e\u305f\u306f\u8857\u89d2\u306e\u5e74\u91d1\u76f8\u8ac7\u30bb\u30f3\u30bf\u30fc\uff09\u306b\u300c\u5e74\u91d1\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u300d\u3092\u63d0\u51fa\u3057\u3066\u3001\u5e74\u91d1\u53d7\u7d66\u3092\u6b62\u3081\u308b\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/chester-tax.com\/encyclopedia\/dic07_019.html\">\u5e74\u91d1\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09<\/a><\/p>\n<p>\u624b\u7d9a\u304d\u306b\u306f\u3001\u5e74\u91d1\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u306e\u307b\u304b\u3001\u5e74\u91d1\u8a3c\u66f8\u3001\u6b7b\u4ea1\u306e\u4e8b\u5b9f\u304c\u308f\u304b\u308b\u66f8\u985e\uff08\u6b7b\u4ea1\u8a3a\u65ad\u66f8\u306e\u30b3\u30d4\u30fc\u306a\u3069\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u624b\u7d9a\u304d\u3068\u540c\u6642\u306b\u3001\u672a\u652f\u7d66\u5e74\u91d1\u3092\u8acb\u6c42\u3059\u308b\u624b\u7d9a\u304d\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u3068\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u3072\u3082\u3065\u3044\u3066\u3044\u308c\u3070\u3001\u300c\u5e74\u91d1\u53d7\u7d66\u6a29\u8005\u6b7b\u4ea1\u5c4a\uff08\u5831\u544a\u66f8\uff09\u300d\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u5834\u5408\u3067\u3082\u672a\u53ce\u5e74\u91d1\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u79c1\u7684\u5e74\u91d1\u306e\u5834\u5408<\/span><\/h3>\n<p>\u79c1\u7684\u5e74\u91d1\u306e\u3046\u3061\u4f01\u696d\u5e74\u91d1\u306e\u672a\u652f\u7d66\u5206\u306f\u3001\u516c\u7684\u5e74\u91d1\u3068\u540c\u69d8\u306e\u7bc4\u56f2\u306e\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u7570\u306a\u308b\u7bc4\u56f2\u3092\u5b9a\u3081\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u672a\u652f\u7d66\u5206\u306f\u3001\u6307\u5b9a\u3055\u308c\u305f\u53d7\u53d6\u4eba\uff08\u5f8c\u7d99\u5e74\u91d1\u53d7\u53d6\u4eba\uff09\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u5e74\u91d1\u3084\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u672a\u652f\u7d66\u5206\u306e\u8acb\u6c42\u624b\u7d9a\u304d\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><strong>\u4f01\u696d\u5e74\u91d1<\/strong>\uff1a\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u3001\u4f01\u696d\u5e74\u91d1\u9023\u5408\u4f1a\u306a\u3069<\/li>\n<li><strong>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/strong>\uff1a\u52a0\u5165\u5148\u306e\u4fdd\u967a\u4f1a\u793e<\/li>\n<\/ul>\n<h2><span id=\"3\">3.\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/span><\/h2>\n<p>\u907a\u65cf\u304c\u53d7\u3051\u53d6\u3063\u305f\u672a\u53ce\u5e74\u91d1\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u4eba\u306e\u8ca1\u7523\u3068\u3057\u3066\u76f8\u7d9a\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u308a\u3001\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u3063\u305f\u308a\u3059\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u3001<strong>\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u306e\u5bfe\u8c61\u306b\u306a\u3089\u305a\u3001\u76f8\u7d9a\u7a0e\u3082\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u516c\u7684\u5e74\u91d1\u306f\u53d7\u7d66\u8005\u3068\u5bb6\u65cf\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u53d7\u7d66\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u907a\u65cf\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306b\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3057\u305f\u8da3\u65e8\u304b\u3089\u3001\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u53d7\u3051\u53d6\u3063\u305f\u907a\u65cf\u306e\u3082\u306e\u3068\u306a\u308a\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u306f\u6271\u308f\u308c\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8 <a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/02\/09.htm\" target=\"_blank\" rel=\"noopener\">\u672a\u652f\u7d66\u306e\u56fd\u6c11\u5e74\u91d1\u306b\u4fc2\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n<h2><span id=\"4\">4.\u907a\u65cf\u304c\u53d7\u3051\u53d6\u3063\u305f\u672a\u53ce\u5e74\u91d1\u306f\u9650\u5ea6\u984d\u3092\u8d85\u3048\u308b\u3068\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span><\/h2>\n<p>\u907a\u65cf\u304c\u53d7\u3051\u53d6\u3063\u305f\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u304c\u3001<strong>\u907a\u65cf\u306e\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e00\u6642\u6240\u5f97\u306e\u91d1\u984d\uff1d\u7dcf\u53ce\u5165\uff0d\u7d4c\u8cbb\uff0d\u7279\u5225\u63a7\u9664\u984d\uff0850\u4e07\u5186\uff09<\/strong><\/li>\n<\/ul>\n<p>\u672a\u53ce\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308b\u907a\u65cf\u306f\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u306a\u3044\u305f\u3081\u7d4c\u8cbb\u306f\u8003\u616e\u305b\u305a\u3001\u7dcf\u53ce\u5165\u304b\u3089\u7279\u5225\u63a7\u9664\u984d\u3092\u5f15\u3044\u3066\u4e00\u6642\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u4e00\u6642\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n50\u4e07\u5186\u3092\u8d85\u3048\u308b\u672a\u53ce\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u4ed6\u306b\u4e00\u6642\u6240\u5f97\u306b\u306a\u308b\u53ce\u5165\u304c\u306a\u304f\u3066\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4e00\u6642\u6240\u5f97\u306f\u30012\u5206\u306e1\u306b\u3057\u305f\u91d1\u984d\u3092\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u30fb\u6dfb\u4ed8\u66f8\u985e<\/span><\/h3>\n<p>\u907a\u65cf\u304c\u53d7\u3051\u53d6\u3063\u305f\u672a\u53ce\u5e74\u91d1\u3092\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5834\u5408\u306b\u3001\u7279\u5225\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u6dfb\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u66f8\u985e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki2017\/a\/04\/4_01.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u30fb\u63d0\u793a\u3059\u308b\u66f8\u985e\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3><span id=\"4-2\">4-2.\u88ab\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306f\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3057\u3066\u5225\u9014\u884c\u3046<\/span><\/h3>\n<p>\u76f8\u7d9a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u672a\u53ce\u5e74\u91d1\u306b\u5bfe\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306e\u307b\u304b\u3001\u4ea1\u304f\u306a\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3082\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u306f<strong>\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d<\/strong>\u3068\u3057\u3066\u3001\u6b7b\u4ea1\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u3057\u3044\u5185\u5bb9\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/chester-tax.com\/encyclopedia\/14863.html\">\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u5fc5\u8981\uff1f\u4e0d\u8981\uff1f\u671f\u9650\u3084\u5fc5\u8981\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u7a0e\u7406\u58eb\u304c\u89e3\u8aac<\/a><\/p>\n<h2><span id=\"5\">5.\u79c1\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308b<\/span><\/h2>\n<p>\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001<strong>\u79c1\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/strong><\/p>\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u4f01\u696d\u5e74\u91d1\u3068\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u672a\u53ce\u5e74\u91d1\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-1\">5-1.\u4f01\u696d\u5e74\u91d1<\/span><\/h3>\n<p>\u4f01\u696d\u5e74\u91d1\u306f\u6b7b\u4ea1\u3057\u305f\u6708\u307e\u3067\u306e\u5206\u304c\u652f\u7d66\u3055\u308c\u308b\u307b\u304b\u300110\u5e74\u308420\u5e74\u306a\u3069\u4e00\u5b9a\u306e\u4fdd\u8a3c\u671f\u9593\u304c\u3042\u308c\u3070\u3001\u4fdd\u8a3c\u671f\u9593\u5185\u306f\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3067\u3082\u5e74\u91d1\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u4f01\u696d\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u306f\u3001\u5bfe\u8c61\u306e\u671f\u9593\u306b\u3088\u3063\u3066\u6b21\u306e2\u7a2e\u985e\u306b\u5206\u3051\u3089\u308c\u3001\u305d\u308c\u305e\u308c\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u672a\u652f\u7d66\u5e74\u91d1\uff1a<\/strong>\u6b7b\u4ea1\u3057\u305f\u6708\u307e\u3067\u306e\u5e74\u91d1\u3067\u53d7\u7d66\u8005\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u90e8\u5206<\/li>\n<li><strong>\u907a\u65cf\u7d66\u4ed8\u91d1\uff1a<\/strong>\u6b7b\u4ea1\u306e\u7fcc\u6708\u304b\u3089\u4fdd\u8a3c\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u307e\u3067\u306e\u5e74\u91d1<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u5728\u8077\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306b\u4f01\u696d\u5e74\u91d1\u304b\u3089<strong>\u300c\u907a\u65cf\u4e00\u6642\u91d1\u300d<\/strong>\u304c\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u907a\u65cf\u4e00\u6642\u91d1\u306f\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h4><span id=\"5-1-1\">5-1-1.\u6b7b\u4ea1\u6708\u307e\u3067\u306e\u672a\u652f\u7d66\u5e74\u91d1\u306f\u4e00\u6642\u6240\u5f97<\/span><\/h4>\n<p>\u4f01\u696d\u5e74\u91d1\u306e\u3046\u3061\u3001\u6b7b\u4ea1\u3057\u305f\u6708\u307e\u3067\u306e\u5e74\u91d1\u3067\u53d7\u7d66\u8005\u306b\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u90e8\u5206\u306f\u3001\u516c\u7684\u5e74\u91d1\u306e\u672a\u53ce\u5e74\u91d1\u3068\u540c\u69d8\u306b\u3001<strong>\u907a\u65cf\u306e\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e00\u6642\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4><span id=\"5-1-2\">5-1-2.\u907a\u65cf\u7d66\u4ed8\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/span><\/h4>\n<p>\u6b7b\u4ea1\u306e\u7fcc\u6708\u304b\u3089\u4fdd\u8a3c\u671f\u9593\u304c\u6e80\u4e86\u3059\u308b\u307e\u3067\u306e\u5e74\u91d1\uff08\u907a\u65cf\u7d66\u4ed8\u91d1\uff09\u306f\u3001<strong>\u907a\u65cf\u304c\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u3092\u76f8\u7d9a\u3057\u305f\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u984d<\/li>\n<li>\u4e00\u6642\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u3068\u304d\u306e\u91d1\u984d<\/li>\n<li>\u5c06\u6765\u3082\u3089\u3048\u308b\u5e74\u91d1\u304b\u3089\u91d1\u5229\u306b\u3042\u305f\u308b\u90e8\u5206\u3092\u5f15\u3044\u3066\u73fe\u5728\u306e\u4fa1\u5024\u306b\u76f4\u3057\u305f\u91d1\u984d<\/li>\n<\/ul>\n<h4><span id=\"5-1-3\">5-1-3.\u5728\u8077\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306e\u907a\u65cf\u4e00\u6642\u91d1\u3082\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61<\/span><\/h4>\n<p>\u6545\u4eba\u304c\u5728\u8077\u4e2d\u306b\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u3001\u4f01\u696d\u5e74\u91d1\u304b\u3089\u907a\u65cf\u306b\u907a\u65cf\u4e00\u6642\u91d1\uff08\u6b7b\u4ea1\u4e00\u6642\u91d1\uff09\u304c\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n<strong>\u907a\u65cf\u4e00\u6642\u91d1\u306f\u3001\u6b7b\u4ea1\u9000\u8077\u91d1\u3068\u540c\u69d8\u306b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/chester-tax.com\/encyclopedia\/8970.html\">\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff1f\u53d7\u53d6\u4eba\u306f\u8ab0\uff1f\u975e\u8ab2\u7a0e\u67a0\u3063\u3066\u4f55\uff1f<\/a><\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u3063\u305f\u6b7b\u4ea1\u9000\u8077\u91d1\u306b\u306f\u975e\u8ab2\u7a0e\u67a0\uff08500\u4e07\u5186\u00d7\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306e\u6570\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"5-2\">5-2.\u500b\u4eba\u5e74\u91d1\u4fdd\u967a<\/span><\/h3>\n<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u3046\u3061\u3001\u78ba\u5b9a\u5e74\u91d1\u3084\u4fdd\u8a3c\u671f\u9593\u4ed8\u6709\u671f\u30fb\u7d42\u8eab\u5e74\u91d1\u3067\u306f\u3001\u5951\u7d04\u3067\u5b9a\u3081\u3089\u308c\u305f\u671f\u9593\u5185\u3067\u3042\u308c\u3070\u53d7\u7d66\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u3067\u3082\u5e74\u91d1\u304c\u652f\u7d66\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u672a\u53ce\u5e74\u91d1\u306f\u3001<strong>\u53d7\u53d6\u4eba\u304c\u5e74\u91d1\u53d7\u7d66\u6a29\u3092\u76f8\u7d9a\u3057\u305f\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u5e74\u91d1\u53d7\u7d66\u6a29\u306e\u4fa1\u984d\u306f\u3001\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d\u3068\u540c\u3058\u8003\u3048\u65b9\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u672a\u53ce\u5e74\u91d1\u304c\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u6b7b\u4ea1\u3057\u305f\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u3067\u3059\u3002\u6b7b\u4ea1\u3057\u305f\u4eba\u4ee5\u5916\u306e\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u307b\u304b\u3001\u907a\u65cf\u304c\u53d7\u3051\u53d6\u308b\u672a\u53ce\u5e74\u91d1(\u500b\u4eba\u5e74\u91d1)\u306f\u30012\u5e74\u76ee\u304b\u3089\u4e00\u90e8\u306e\u91d1\u984d\u304c\u96d1\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\uff08\u53c2\u8003\uff09\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1615.htm\" target=\"_blank\" rel=\"noopener\">No.1615\u2003\u907a\u65cf\u306e\u65b9\u304c\u652f\u6255\u3092\u53d7\u3051\u308b\u500b\u4eba\u5e74\u91d1<\/a><\/p>\n<h2><span id=\"6\">6.\u3069\u306e\u3088\u3046\u306a\u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u304b\u751f\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981<\/span><\/h2>\n<p>\u672a\u53ce\u5e74\u91d1\u306e\u8acb\u6c42\u5148\u306f\u3001\u516c\u7684\u5e74\u91d1\u3084\u79c1\u7684\u5e74\u91d1\u306a\u3069\u5e74\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u907a\u65cf\u306f\u672a\u53ce\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u304c\u3001\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u306f\u81ea\u5206\u3067\u8acb\u6c42\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u52a0\u5165\u3057\u3066\u3044\u308b\u5e74\u91d1\u306e\u7a2e\u985e\u3084\u672a\u53ce\u5e74\u91d1\u8acb\u6c42\u624b\u7d9a\u306e\u65b9\u6cd5\u3092\u751f\u524d\u306b\u6574\u7406\u3057\u3066\u304a\u304f\u3068\u3001\u6b8b\u3055\u308c\u305f\u5bb6\u65cf\u304c\u884c\u3046\u6b7b\u4ea1\u5f8c\u306e\u624b\u7d9a\u304d\u306b\u5f79\u7acb\u3064\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u53c2\u8003\uff09<a href=\"https:\/\/chester-tax.com\/encyclopedia\/16162.html\">\u751f\u524d\u6574\u7406\u306f\u5143\u6c17\u306a\u3046\u3061\u304b\u3089\uff01\u751f\u524d\u6574\u7406\u306e\u3084\u308a\u65b9\u30fb\u59cb\u3081\u65b9<\/a><\/p>\n<h2><span 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