{"id":14799,"date":"2015-06-18T21:12:41","date_gmt":"2015-06-18T12:12:41","guid":{"rendered":""},"modified":"2023-09-13T15:47:16","modified_gmt":"2023-09-13T06:47:16","slug":"%e8%a2%ab%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ae%e6%ad%bb%e4%ba%a1%e5%be%8c%e6%94%af%e7%b5%a6%e9%a1%8d%e3%81%8c%e7%a2%ba%e5%ae%9a%e3%81%97%e3%81%9f%e9%80%80%e8%81%b7%e6%89%8b%e5%bd%93%e9%87%91%e7%ad%89","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e8%a2%ab%e7%9b%b8%e7%b6%9a%e4%ba%ba%e3%81%ae%e6%ad%bb%e4%ba%a1%e5%be%8c%e6%94%af%e7%b5%a6%e9%a1%8d%e3%81%8c%e7%a2%ba%e5%ae%9a%e3%81%97%e3%81%9f%e9%80%80%e8%81%b7%e6%89%8b%e5%bd%93%e9%87%91%e7%ad%89-14799","title":{"rendered":"\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\uff08\u76f8\u7d9a\u8ca1\u7523\uff09\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306f\u3001\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u300d\u304c\u539f\u5247\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u3082\u3057\u76f8\u7d9a\u958b\u59cb\u5f8c\u306b\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u52e4\u3081\u3066\u3044\u305f\u4f1a\u793e\u304b\u3089\u9000\u8077\u624b\u5f53\u304c\u51fa\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u304a\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u76f4\u611f\u3067\u8003\u3048\u308b\u3068\u5bb6\u65cf\u306a\u3069\u306e\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u3059\u308b\u6c17\u304c\u3057\u307e\u3059\u3002\u3057\u304b\u3057\u3053\u306e\u304a\u91d1\u306f\u3001\u4e0a\u8a18\u306e\u539f\u5247\u300c\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u305f\u8ca1\u7523\u300d\u306b\u306f\u5f53\u3066\u306f\u307e\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u304a\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u306b\u306f\u3001\u3044\u3063\u305f\u3044\u3069\u3093\u306a\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\uff5e\u76ee\u6b21\uff5e<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/a><ul><li><a href=\"#i-2\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523<\/span><\/h3>\n<p>\u3042\u308b\u8ca1\u7523\u304c\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u76f8\u7d9a\u4eba\u3078\u8b72\u6e21\u3055\u308c\u308b\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u306b\u3064\u3044\u3066\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u76f8\u7d9a\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002\u3053\u308c\u3089\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u306f\u4ee5\u4e0b\u306e7\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>1\uff0e\u751f\u547d\u4fdd\u967a\u91d1\u307e\u305f\u306f\u640d\u5bb3\u4fdd\u967a\u91d1<br 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\/>\n\u672c\u6765\u88ab\u76f8\u7d9a\u4eba\u304c\u3082\u3089\u3046\u306f\u305a\u3060\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u3084\u529f\u52b4\u91d1\u306a\u3069\u3092\u3001\u6b7b\u4ea1\u3057\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u4ee3\u308f\u308a\u306b\u76f8\u7d9a\u4eba\u306a\u3069\u304c\u53d6\u5f97\u3059\u308b\u304a\u91d1\u3084\u73fe\u7269\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c2\u53f7\uff09<\/p>\n<p>3\uff0e\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u95a2\u3059\u308b\u6a29\u5229<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u89e3\u7d04\u8fd4\u623b\u91d1\u306e\u3042\u308b\u751f\u547d\u4fdd\u967a\u3067\u3001\u5951\u7d04\u8005\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u4fdd\u967a\u306e\u6a29\u5229\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c3\u53f7\uff09<\/p>\n<p>4\uff0e\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5b9a\u671f\u91d1\u7d66\u4ed8\u5951\u7d04\u3067\u3001\u5951\u7d04\u8005\u304c\u88ab\u76f8\u7d9a\u4eba\u3067\u306f\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u5b9a\u671f\u91d1\u7d66\u4ed8\u5951\u7d04\u306e\u6a29\u5229\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c4\u53f7\uff09<\/p>\n<p>5\uff0e\u4fdd\u8a3c\u671f\u9593\u4ed8\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u4ee5\u5916\u304c\u5951\u7d04\u8005\u306b\u306a\u3063\u3066\u3044\u308b\u5b9a\u671f\u91d1\u7d66\u4ed8\u5951\u7d04\u3067\u3001\u5951\u7d04\u8005\u304c\u751f\u5b58\u4e2d\u3082\u3057\u304f\u306f\u4e00\u5b9a\u306e\u671f\u9593\u306b\u308f\u305f\u3063\u3066\u5b9a\u671f\u91d1\u304c\u7d66\u4ed8\u3055\u308c\u3001\u3082\u3057\u5951\u7d04\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\u306f\u907a\u65cf\u306a\u3069\u306b\u5b9a\u671f\u91d1\u304b\u4e00\u6642\u91d1\u304c\u7d66\u4ed8\u3055\u308c\u308b\u5b9a\u671f\u7d66\u4ed8\u5951\u7d04\u306e\u6a29\u5229\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c5\u53f7\uff09<\/p>\n<p>6\uff0e\u5951\u7d04\u306b\u57fa\u3065\u304b\u306a\u3044\u5b9a\u671f\u91d1\u306b\u95a2\u3059\u308b\u6a29\u5229<br \/>\n\u88ab\u76f8\u7d9a\u4eba\u304c\u81ea\u5206\u3067\u4fdd\u967a\u6599\u3092\u8ca0\u62c5\u3057\u3066\u3044\u308b\u5951\u7d04\u8005\u3067\u3001\u53d7\u53d6\u4eba\u3082\u81ea\u5206\u81ea\u8eab\u306b\u306a\u3063\u3066\u3044\u308b\u3001\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u5951\u7d04\u306e\u5b9a\u671f\u91d1\u53d7\u7d66\u6a29\uff08\u76f8\u7d9a\u7a0e\u6cd5\u7b2c3\u6761\u7b2c1\u9805\u7b2c6\u53f7\uff09<\/p>\n<p>7\uff0e\u305d\u306e\u4ed6\u306e\u5229\u76ca<br \/>\n\u4e0a\u8a18\u4ee5\u5916\u306b\u3082\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u6cd5\u4eba\u304b\u3089\u5206\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u300d\u300c\u4f4e\u984d\u8b72\u53d7\u300d\u300c\u50b5\u52d9\u514d\u9664\u300d\u300c\u4fe1\u8a17\u300d\u306a\u3069\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u5229\u76ca\u306b\u3064\u3044\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u308c\u3089\u306e\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u300c\u5951\u7d04\u306a\u3069\u306b\u57fa\u3065\u3044\u3066\u5f97\u3089\u308c\u308b\u6a29\u5229\u300d\u306b\u57fa\u3065\u3044\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u5f97\u3089\u308c\u308b\u5229\u76ca\u3067\u3059\u306e\u3067\u3001\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306f\u76f8\u7d9a\u653e\u68c4\u3057\u3066\u3044\u3066\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306f\u76f8\u7d9a\u7a0e\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u3082\u306e\u3067\u3001\u6c11\u6cd5\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u672c\u6765\u306e\u76f8\u7d9a\u8ca1\u7523\u3068\u306f\u5206\u3051\u3066\u8003\u3048\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4f75\u305b\u3066\u3001\u300c\u307f\u306a\u3057\u76f8\u7d9a\u8ca1\u7523\u300d\u306f\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u5f97\u3089\u308c\u308b\u56fa\u6709\u306e\u6a29\u5229\u306b\u3082\u3042\u305f\u308b\u305f\u3081\u3001\u907a\u7523\u5206\u5272\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4><span id=\"i-2\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u652f\u7d66\u984d\u304c\u78ba\u5b9a\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49<\/span><\/h4>\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u6240\u6709\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u8ca1\u7523\u3067\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306b\u3088\u3063\u3066\u652f\u7d66\u3055\u308c\u305f\u308a\u6a29\u5229\u304c\u79fb\u8b72\u3055\u308c\u305f\u308a\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u8ca1\u7523\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3059\u3002<br \/>\n\u3067\u306f\u3001\u3082\u3057\u76f8\u7d9a\u958b\u59cb\u304b\u3089\u6570\u5e74\u7d4c\u3063\u3066\u304b\u3089\u9000\u8077\u624b\u5f53\u306a\u3069\u306e\u652f\u7d66\u91d1\u984d\u304c\u6c7a\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u3053\u306e\u5834\u5408\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u90543-31\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u9000\u8077\u624b\u5f53\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u9000\u8077\u3057\u3066\u3044\u3066\u3001\u6b7b\u4ea1\u5f8c3\u5e74\u4ee5\u5185\u306b\u652f\u7d66\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u3082\u540c\u69d8\u306b\u76f8\u7d9a\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4117.htm\" target=\"_blank\" 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