{"id":14830,"date":"2015-06-18T21:11:53","date_gmt":"2015-06-18T12:11:53","guid":{"rendered":""},"modified":"2023-09-13T15:58:57","modified_gmt":"2023-09-13T06:58:57","slug":"%e8%88%b9%e7%b1%8d%e3%81%ae%e3%81%aa%e3%81%84%e8%88%b9%e8%88%b6%e3%81%ae%e6%89%80%e5%9c%a8%e3%81%a8%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/%e8%88%b9%e7%b1%8d%e3%81%ae%e3%81%aa%e3%81%84%e8%88%b9%e8%88%b6%e3%81%ae%e6%89%80%e5%9c%a8%e3%81%a8%e7%9b%b8%e7%b6%9a%e7%a8%8e%e8%a9%95%e4%be%a1-14830","title":{"rendered":"\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u6240\u5728\u304c\u56fd\u5185\u306a\u306e\u304b\u56fd\u5916\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u95a2\u4fc2\u306a\u304f\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u300c\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3060\u3063\u305f\u5834\u5408\u3001\u8ca1\u7523\u306e\u6240\u5728\u304c\u65e5\u672c\u56fd\u5916\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u3082\u306e\u304c\u3042\u308b\u306e\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8ca1\u7523\u306e\u6240\u5728\u306b\u3088\u3063\u3066\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u984d\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8ca1\u7523\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u76f8\u7d9a\u7a0e\u6cd5\u7b2c10\u6761\u3067\u8a73\u7d30\u306b\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306e\u72b6\u6cc1\u3092\u5f53\u3066\u306f\u3081\u3066\u5224\u65ad\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>1\uff0e\u52d5\u7523\u3068\u4e0d\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3000\u2026\u2026\u3000\u305d\u308c\u3089\u52d5\u7523\u3001\u4e0d\u52d5\u7523\u306e\u6240\u5728<br 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\/>\n7\uff0e\u4fdd\u967a\u91d1\u3001\u5171\u6e08\u91d1\u3000\u2026\u2026\u3000\u305d\u306e\u4fdd\u967a\u3084\u5171\u6e08\u3092\u5951\u7d04\u3057\u305f\u4fdd\u967a\u4f1a\u793e\u306e\u672c\u5e97\u3001\u307e\u305f\u306f\u4e8b\u52d9\u6240\u306e\u6240\u5728<br \/>\n8\uff0e\u9000\u8077\u624b\u5f53\u91d1\u3001\u529f\u52b4\u91d1\u3000\u2026\u2026\u3000\u652f\u6255\u3063\u305f\u8005\u306e\u4f4f\u6240\u3001\u307e\u305f\u306f\u672c\u5e97\u3084\u4e8b\u52d9\u6240\u306e\u6240\u5728<br \/>\n9\uff0e\u8cb8\u4ed8\u91d1\u50b5\u6a29\u3000\u2026\u2026\u3000\u305d\u306e\u50b5\u52d9\u8005\u306e\u4f4f\u6240\u3001\u307e\u305f\u306f\u672c\u5e97\u3084\u4e8b\u52d9\u6240\u306e\u6240\u5728<br \/>\n10\uff0e\u6709\u4fa1\u8a3c\u5238\uff08\u793e\u50b5\u3001\u682a\u5f0f\u3001\u51fa\u8cc7\u306a\u3069\uff09\u3000\u2026\u2026\u3000\u767a\u884c\u6cd5\u4eba\u306e\u672c\u5e97\u3084\u4e8b\u52d9\u6240\u306e\u6240\u5728<br \/>\n11\uff0e\u96c6\u56e3\u6295\u8cc7\u4fe1\u8a17\u3001\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306b\u95a2\u3059\u308b\u6a29\u5229\u3000\u2026\u2026\u3000\u3053\u308c\u3089\u306e\u4fe1\u8a17\u306e\u5f15\u304d\u53d7\u3051\u3092\u3057\u305f\u55b6\u696d\u6240\u3001\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6240\u5728<br \/>\n12\uff0e\u7279\u8a31\u6a29\u3001\u5b9f\u7528\u65b0\u6848\u6a29\u3001\u610f\u5320\u6a29\u3001\u5546\u6a19\u6a29\u306a\u3069\u3000\u2026\u2026\u3000\u305d\u306e\u767b\u9332\u3092\u3057\u305f\u6a5f\u95a2\u306e\u6240\u5728<br \/>\n13\uff0e\u8457\u4f5c\u6a29\u3001\u51fa\u7248\u6a29\u3001\u8457\u4f5c\u96a3\u63a5\u6a29\u3000\u2026\u2026\u3000\u767a\u884c\u3059\u308b\u55b6\u696d\u6240\u3084\u4e8b\u696d\u6240\u306e\u6240\u5728<br \/>\n14\uff0e\u307f\u306a\u3057\u8d08\u4e0e\u306b\u3088\u308b\u5229\u76ca\u3000\u2026\u2026\u3000\u307f\u306a\u3055\u308c\u308b\u539f\u56e0\u3068\u306a\u3063\u305f\u8ca1\u7523\u306e\u7a2e\u985e\u3054\u3068\u306e\u6240\u5728<br \/>\n15\uff0e\u55b6\u696d\u4e0a\u3084\u4e8b\u696d\u4e0a\u306e\u5229\u76ca\u3000\u2026\u2026\u3000\u5404\u55b6\u696d\u6240\u3084\u4e8b\u696d\u6240\u306e\u6240\u5728<br \/>\n16\uff0e\u56fd\u50b5\u3001\u5730\u65b9\u50b5\u3000\u2026\u2026\u3000\u65e5\u672c\u56fd\u5185<br \/>\n17\uff0e\u5916\u56fd\u3084\u5916\u56fd\u306e\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304c\u767a\u884c\u3059\u308b\u516c\u50b5\u3000\u2026\u2026\u3000\u767a\u884c\u56fd<br \/>\n18\uff0e\u4e0a\u8a18\u306b\u8a72\u5f53\u3057\u306a\u3044\u8ca1\u7523\u3000\u2026\u2026\u3000\u88ab\u76f8\u7d9a\u4eba\u307e\u305f\u306f\u8d08\u4e0e\u8005\u306e\u4f4f\u6240\u306e\u6240\u5728<\/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\">\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><ul><li><a href=\"#1\">\uff081\uff09\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728<\/a><\/li><li><a href=\"#2\">\uff082\uff09\u8239\u8236\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h3><span id=\"i\">\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\u3068\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h3>\n<p>\u8239\u7c4d\u3068\u3044\u3046\u306e\u306f\u3001\u8239\u8236\u304c\u3069\u306e\u56fd\u306b\u6240\u5c5e\u3057\u3066\u3044\u308b\u306e\u304b\uff08\u516c\u6d77\u4e0a\u3092\u822a\u884c\u3059\u308b\u8239\u306e\u4e0a\u3067\u3069\u306e\u56fd\u306e\u6cd5\u5f8b\u304c\u9069\u7528\u3055\u308c\u308b\u304b\uff09\u3092\u793a\u3059\u8239\u8236\u306e\u56fd\u7c4d\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3001\u76f8\u7d9a\u3055\u308c\u308b\u8239\u8236\u306b\u3064\u3044\u3066\u306f\u3001\u5b9f\u306f\u8239\u7c4d\u304c\u306a\u3044\u5834\u5408\u304c\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u5834\u5408\u306e\u5224\u65ad\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u8239\u8236\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3068\u5408\u308f\u305b\u3066\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\uff08\u3053\u3053\u306b\u66f8\u304b\u308c\u3066\u3044\u308b\u8239\u8236\u3068\u3044\u3046\u306e\u306f\u3001\u4eba\u3084\u7269\u3092\u8f09\u305b\u3066\u6c34\u306e\u4e0a\u3092\u822a\u884c\u3059\u308b\u8239\u306e\u3046\u3061\u3067\u3082\u3001\u30a8\u30f3\u30b8\u30f3\u306a\u3069\u306e\u99c6\u52d5\u88c5\u7f6e\u304c\u3064\u3044\u3066\u3044\u308b\u3082\u306e\u3092\u6307\u3057\u307e\u3059\uff09\u3002<\/p>\n<h4><span id=\"1\">\uff081\uff09\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728<\/span><\/h4>\n<p>\u76f8\u7d9a\u3057\u305f\u8239\u8236\u304c\u6392\u6c34\u91cf20\u30c8\u30f3\u4ee5\u4e0a\u306e\u516c\u6d77\u4e0a\u3092\u822a\u884c\u3059\u308b\u8239\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u8239\u8236\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u3063\u3066\u8239\u7c4d\u304c\u5fc5\u305a\u4ed8\u4e0e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u305d\u306e\u8239\u8236\u306e\u6240\u5728\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u7b2c10\u6761\u306e\u898f\u5b9a\u306b\u5f93\u3046\u3060\u3051\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u6f01\u8239\u4ee5\u5916\u306e20\u30c8\u30f3\u672a\u6e80\u306e\u8239\u8236\u306f\u8239\u8236\u6cd5\u306e\u9069\u7528\u5916\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u8239\u7c4d\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u305d\u3082\u305d\u3082\u65e5\u672c\u56fd\u5185\u304b\u3089\u51fa\u308b\u3053\u3068\u306e\u306a\u3044\u3001\u56fd\u5185\u306e\u6e56\u3084\u6cb3\u5ddd\u3067\u306e\u307f\u822a\u884c\u3057\u3066\u3044\u308b\u8239\u8236\u3082\u3001\u8239\u7c4d\u304c\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u905410-1\u3067\u300c\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\u300d\u306b\u3064\u3044\u3066\u898f\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\u306f\u3001\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u300c\u305d\u306e\u8239\u8236\u304c\u5b58\u5728\u3057\u305f\u5834\u6240\u300d\u306b\u3088\u3063\u3066\u5224\u5b9a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<h4><span id=\"2\">\uff082\uff09\u8239\u8236\u306e\u76f8\u7d9a\u7a0e\u8a55\u4fa1<\/span><\/h4>\n<p>\u76f8\u7d9a\u3057\u305f\u8239\u8236\u306e\u76f8\u7d9a\u7a0e\u8ab2\u7a0e\u984d\u3092\u77e5\u308b\u305f\u3081\u306b\u306f\u3001\u305d\u306e\u8239\u8236\u306e\u8a55\u4fa1\u984d\u3092\u77e5\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054136\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5b9f\u969b\u306b\u58f2\u8cb7\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u3068\u3001\u6709\u8b58\u8005\u306b\u3088\u308b\u67fb\u5b9a\u984d\u3092\u53c2\u8003\u306b\u6c7a\u3081\u308b<br \/>\n\u30fb\u4e0a\u8a18\u3067\u660e\u78ba\u306b\u6c7a\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u540c\u7a2e\u540c\u578b\u306e\u8239\u8236\u3092\u65b0\u9020\u3057\u305f\u5834\u5408\u306e\u4fa1\u984d\u304b\u3089\u3001\u76f8\u7d9a\u3057\u305f\u8239\u8236\u304c\u5efa\u9020\u3055\u308c\u3066\u304b\u3089\u7d4c\u904e\u3057\u3066\u3044\u308b\u5e74\u6570\u5206\u306e\u511f\u5374\u8cbb\u3084\u6e1b\u4fa1\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3068\u3059\u308b<\/p>\n<p>\u3010\u53c2\u8003\u3011<br \/>\n<a href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/10.htm#a-10_1\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u76f8\u7d9a\u7a0e\u6cd5\u57fa\u672c\u901a\u905410-1\u3000\uff08\u8239\u7c4d\u306e\u306a\u3044\u8239\u8236\u306e\u6240\u5728\uff09<br \/>\n<\/a><a href=\"https:\/\/elaws.e-gov.go.jp\/search\/elawsSearch\/elaws_search\/lsg0500\/detail?lawId=325AC0000000073#111\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u6cd5\u3000\u7b2c\u5341\u6761<br \/>\n<\/a><a href=\"http:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka\/06\/03.htm#a-136\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054136\u3000\uff08\u8239\u8236\u306e\u8a55\u4fa1\uff09<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306f\u3001\u76f8\u7d9a\u306b\u3088\u3063\u3066\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\u306b\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u591a\u304f\u306e\u5834\u5408\u306f\u76f8\u7d9a\u3059\u308b\u8ca1\u7523\u306e\u6240\u5728\u304c\u56fd\u5185\u306a\u306e\u304b\u56fd\u5916\u306a\u306e\u304b\u306b\u3064\u3044\u3066\u306f\u95a2\u4fc2\u306a\u304f\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u76f8\u7d9a\u4eba\u304c\u300c\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u3060\u3063\u305f\u5834\u5408\u3001\u8ca1\u7523\u306e\u6240 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