{"id":14762,"date":"2015-06-18T21:25:53","date_gmt":"2015-06-18T12:25:53","guid":{"rendered":""},"modified":"2023-08-23T11:14:51","modified_gmt":"2023-08-23T02:14:51","slug":"%e3%81%9d%e3%81%ae%e4%bb%96%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%b2%a1%e7%94%a3","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e3%81%9d%e3%81%ae%e4%bb%96%e3%81%ae%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%b2%a1%e7%94%a3-14762","title":{"rendered":"\u305d\u306e\u4ed6\u306e\u76f8\u7d9a\u7a0e\u8ca1\u7523"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u3059\u3079\u3066\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u308c\u3089\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306e\u8cc7\u7523\u4fa1\u5024\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3093\u306a\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306e\u3046\u3061\u3001\u300c\u305d\u306e\u4ed6\u306e\u8ca1\u7523\u300d\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u4e00\u822c\u7684\u306a\u8ca1\u7523\u306b\u3064\u3044\u3066\u3001\u4ee3\u8868\u7684\u306a\u3082\u306e\u306e\u8a55\u4fa1\u984d\u306e\u7b97\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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id=\"1-2\">\uff081\uff09\u4e0a\u5834\u682a\u5f0f<\/span><\/h4>\n<p>\u57fa\u672c\u7684\u306b\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u3067\u8a55\u4fa1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u305d\u306e\u65e5\u304b\u3089\u904e\u53bb3\u30f6\u6708\u306e\u6708\u3054\u3068\u306e\u5e73\u5747\u682a\u4fa1\u304c\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u7d42\u5024\u3092\u4e0b\u56de\u308b\u5834\u5408\u306f\u305d\u306e\u5e73\u5747\u682a\u4fa1\u304c\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4><span id=\"2\">\uff082\uff09\u975e\u4e0a\u5834\u682a\u5f0f<\/span><\/h4>\n<p>\u682a\u5f0f\u3092\u53d6\u5f97\u3057\u305f\u682a\u4e3b\u304c\u3001\u305d\u306e\u4f1a\u793e\u306e\u7d4c\u55b6\u652f\u914d\u529b\u3092\u6301\u3063\u3066\u3044\u308b\u540c\u65cf\u682a\u4e3b\u304b\u305d\u3046\u3067\u306a\u3044\u304b\u3067\u8a55\u4fa1\u65b9\u5f0f\u304c\u9055\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u540c\u65cf\u682a\u4e3b\u306e\u5834\u5408<\/strong><br \/>\n\u4f1a\u793e\u306e\u898f\u6a21\u3092\u3001\u7dcf\u8cc7\u7523\u3068\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u5927\u4f1a\u793e\u3001\u5c0f\u4f1a\u793e\u3001\u4e2d\u4f1a\u793e\u306b\u5206\u985e\u3057\u3001\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u65b9\u6cd5\u3067\u682a\u4fa1\u3092\u8a55\u4fa1\u3057\u307e\u3059\u3002<br \/>\n\u5927\u4f1a\u793e\u3000\u2026\u2026\u3000\u985e\u4f3c\u696d\u7a2e\u6bd4\u6e96\u65b9\u5f0f\uff08\u985e\u4f3c\u696d\u7a2e\u306e\u682a\u4fa1\u3092\u57fa\u306b\u3057\u3066\u30011\u682a\u3042\u305f\u308a\u306e\u914d\u5f53\u91d1\u984d\u3001\u5229\u76ca\u3001\u7d14\u8cc7\u7523\u91d1\u984d\u3067\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f\uff09\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u5c0f\u4f1a\u793e\u3000\u2026\u2026\u3000\u7d14\u8cc7\u7523\u4fa1\u984d\u65b9\u5f0f\uff08\u4f1a\u793e\u306e\u7dcf\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u57fa\u306b\u76f8\u7d9a\u7a0e\u306e\u8a55\u4fa1\u306b\u6d17\u3044\u66ff\u3048\u3066\u8a55\u4fa1\u3059\u308b\u65b9\u5f0f\uff09\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u4e2d\u4f1a\u793e\u3000\u2026\u2026\u3000\u5927\u4f1a\u793e\u3068\u5c0f\u4f1a\u793e\u306e\u8a55\u4fa1\u65b9\u6cd5\u3092\u4f75\u7528\u3057\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<p><strong>\u30fb\u540c\u65cf\u682a\u4e3b\u3067\u306a\u3044\u5834\u5408<\/strong><br \/>\n\u300c1\u5e74\u3042\u305f\u308a\u8cc7\u672c\u91d1\u306e1\u5272\u3092\u914d\u5f53\u3057\u3066\u3044\u308b\u4f1a\u793e\u300d\u3092\u6a19\u6e96\u3068\u3057\u3066\u30011\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u984d\u304b\u3089\u7b97\u51fa\u3057\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u306b\u5f53\u3066\u306f\u3081\u308c\u3070\u3001\u6982\u7b97\u8a55\u4fa1\u984d\u304c\u7b97\u51fa\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>1\u682a\u3042\u305f\u308a\u306e\u8cc7\u672c\u91d1\u984d\u00d7\uff08\u914d\u5f53\u7387\u00f710\uff05\uff09<\/p>\n<h4><span id=\"3\">\uff083\uff09\u516c\u793e\u50b5<\/span><\/h4>\n<p>\u50b5\u5238\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u8a08\u7b97\u65b9\u6cd5\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u5238\u9762\u984d100\u5186\u30921\u5358\u4f4d\u3068\u3057\u3066\u3001\u50b5\u5238\u306e\u6700\u7d42\u4fa1\u683c\u304b\u3089\u7b97\u51fa\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u5238\u9762\u984d\u3092\u4e0b\u56de\u308b\u4fa1\u683c\u3067\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u5272\u5f15\u767a\u884c\u306e\u516c\u793e\u50b5\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a55\u4fa1\u984d\u304c\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u00d7\uff08\u5238\u9762\u984d\u00f7100\uff09<\/p>\n<h4><span id=\"4\">\uff084\uff09\u6295\u8cc7\u4fe1\u8a17<\/span><\/h4>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u57fa\u6e96\u4fa1\u683c\u3067\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2\uff0e\u9810\u8caf\u91d1\uff08\u5b9a\u671f\u9810\u91d1\uff09<\/span><\/h3>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6b8b\u9ad8\u3067\u8a55\u4fa1\u3055\u308c\u307e\u3059\u304c\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u307e\u3067\u306e\u5229\u606f\u304b\u3089\u5229\u606f\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u52a0\u3048\u305f\u3082\u306e\u304c\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6b8b\u9ad8\uff0b\uff08\u76f8\u7d9a\u958b\u59cb\u65e5\u307e\u3067\u306e\u5229\u606f\uff0d\u5229\u606f\u306b\u304b\u304b\u308b\u7a0e\u91d1\uff09<\/p>\n<h3><span id=\"3-2\">3\uff0e\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29<\/span><\/h3>\n<p>\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u53d6\u5f15\u984d\u306e7\u5272\u304c\u8a55\u4fa1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9810\u8a17\u91d1\u304c\u3042\u308b\u5834\u5408\u306f\u305d\u306e\u91d1\u984d\u3092\u52a0\u3048\u305f\u3082\u306e\u304c\u8a55\u4fa1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-2\">4\uff0e\u5bb6\u5177\u3084\u81ea\u52d5\u8eca\u306a\u3069\u306e\u4e00\u822c\u52d5\u7523<\/span><\/h3>\n<p>\u57fa\u672c\u7684\u306b\u306f\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u6642\u4fa1\u3067\u8a55\u4fa1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u6642\u4fa1\u3068\u3044\u3046\u306e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u70b9\u3067\u540c\u3058\u7a0b\u5ea6\u306e\u3082\u306e\u3092\u5165\u624b\u3059\u308b\uff08\u81ea\u52d5\u8eca\u3067\u3042\u308c\u3070\u540c\u3058\u8eca\u7a2e\u3001\u540c\u3058\u5e74\u5f0f\u306e\u4e2d\u53e4\u8eca\u3092\u8cfc\u5165\u3059\u308b\uff09\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u308b\u91d1\u984d\u306e\u3053\u3068\u3067\u3059\u3002\u3082\u3057\u540c\u3058\u3082\u306e\u3092\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u3067\u5165\u624b\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u65b0\u54c1\u4fa1\u683c\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u76f8\u5f53\u984d\u3092\u63a7\u9664\u3057\u305f\u4fa1\u683c\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"5\">5\uff0e\u66f8\u753b\u3084\u9aa8\u8463\u54c1\u3001\u8cb4\u91d1\u5c5e\u306a\u3069<\/span><\/h3>\n<p>\u4e00\u822c\u52d5\u7523\u3068\u540c\u3058\u304f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u306e\u6642\u4fa1\u3067\u8a55\u4fa1\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u66f8\u753b\u3084\u9aa8\u8463\u54c1\u3001\u8cb4\u91d1\u5c5e\u306b\u3064\u3044\u3066\u306f\u5c02\u9580\u5bb6\u306e\u9451\u5b9a\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5730\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u306e\u53d6\u5f15\u4fa1\u683c\u3067\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4105.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.4105\u2003\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308b\u8ca1\u7523<br \/>\n<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hyoka\/4638.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u3000No.4638\u3000\u53d6\u5f15\u76f8\u5834\u306e\u306a\u3044\u682a\u5f0f\u306e\u8a55\u4fa1<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ca1\u7523\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u3059\u3079\u3066\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u308c\u3089\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306e\u8cc7\u7523\u4fa1\u5024\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306b\u3066\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3093\u306a\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":14457,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14762"}],"collection":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/users\/267"}],"replies":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/comments?post=14762"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14762\/revisions"}],"predecessor-version":[{"id":17757,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14762\/revisions\/17757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/14457"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=14762"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14762"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14762"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}