
{"id":14976,"date":"2024-11-25T16:00:16","date_gmt":"2024-11-25T07:00:16","guid":{"rendered":""},"modified":"2024-11-25T16:34:31","modified_gmt":"2024-11-25T07:34:31","slug":"%e5%8f%8e%e7%94%a8%e3%81%ab%e3%82%88%e3%82%8a%e8%ad%b2%e6%b8%a1%e3%81%95%e3%82%8c%e3%81%9f%e3%81%9f%e3%82%81%e3%81%ab%e8%be%b2%e6%a5%ad%e7%b5%8c%e5%96%b6%e3%82%92%e5%bb%83%e6%ad%a2%e3%81%97%e3%81%9f","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/other\/%e5%8f%8e%e7%94%a8%e3%81%ab%e3%82%88%e3%82%8a%e8%ad%b2%e6%b8%a1%e3%81%95%e3%82%8c%e3%81%9f%e3%81%9f%e3%82%81%e3%81%ab%e8%be%b2%e6%a5%ad%e7%b5%8c%e5%96%b6%e3%82%92%e5%bb%83%e6%ad%a2%e3%81%97%e3%81%9f-14976","title":{"rendered":"\u53ce\u7528\u306b\u3088\u308a\u8b72\u6e21\u3055\u308c\u305f\u305f\u3081\u306b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5229\u5b50\u7a0e\u306e\u7279\u4f8b"},"content":{"rendered":"<p>\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u304c\u6d88\u6ec5\u3057\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u306b\u5229\u5b50\u7a0e\u3092\u52a0\u7b97\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u5f53\u8a72\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u53d6\u308a\u6271\u3044\u304c\u306a\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4ee5\u4e0b\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/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=\"#1\">1.\u53ce\u7528\u306b\u3088\u308a\u8b72\u6e21\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5229\u5b50\u7a0e\u306e\u7279\u4f8b<\/a><\/li><li><a href=\"#2\">2.\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3068\u306f<\/a><\/li><li><a href=\"#3\">3.\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u53ce\u7528\u306b\u3088\u308a\u8b72\u6e21\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5229\u5b50\u7a0e\u306e\u7279\u4f8b<\/span><\/h2>\n<div class=\"attention a-1\">\n<p>\u3010\u7167\u4f1a\u8981\u65e8\u3011<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u306e90\uff05\u4ee5\u4e0a\u304c\u53ce\u7528\u4ea4\u63db\u306b\u3088\u3063\u3066\u8b72\u6e21\u3055\u308c\u305f\u305f\u3081\u306b\u3001\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u3001\u5bfe\u8c61\u8fb2\u5730\u306e\u3059\u3079\u3066\u306b\u3064\u3044\u3066\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u306e\u7279\u4f8b\u306e\u9069\u7528\u304c\u3067\u304d\u308b\u304b\u3002<\/p>\n<p>\u3010\u56de\u7b54\u8981\u65e8\u3011<\/p>\n<p>\u4e0a\u8a18\u306e\u5229\u5b50\u7a0e\u306e\u7279\u4f8b\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u53ce\u7528\u4ea4\u63db\u306b\u3088\u3063\u3066\u8b72\u6e21\u3057\u305f\u8fb2\u5730\u306b\u9650\u5b9a\u3055\u308c\u3001\u305d\u306e\u6b8b\u4f59\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u540c\u7279\u4f8b\u306e\u9069\u7528\u306f\u306a\u304f\u3001\u539f\u5247\u306e\u3068\u304a\u308a\u5229\u5b50\u7a0e\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300c<a class=\"textBlue2 underLine hover-orange\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/18\/32.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b\u8fb2\u5730\u7b49\u306e\u5927\u534a\u304c\u53ce\u7528\u306b\u3088\u308a\u8b72\u6e21\u3055\u308c\u305f\u305f\u3081\u306b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f\u5834\u5408\u306e\u5229\u5b50\u7a0e\u306e\u7279\u4f8b<\/a>\u300d\u3092\u4e00\u90e8\u52a0\u5de5<\/p>\n<h2><span id=\"2\">2.\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3068\u306f<\/span><\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u3068\u306f\u3001\u8fb2\u696d\u3092\u55b6\u3080\u8005\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u305d\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306b\u5bfe\u3057\u3066\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u8b72\u6e21\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3059\u308b\u6642\u307e\u3067\u3001\u8b72\u6e21\u306b\u4fc2\u308b\u8fb2\u5730\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u3092\u7336\u4e88\u3059\u308b\u3068\u3044\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8fb2\u5730\u3092\u8d08\u4e0e\u3057\u305f\u8005\u304c\u6b7b\u4ea1\u3059\u308b\u524d\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u304c\u306a\u304f\u306a\u308a\u3001\u8b72\u53d7\u4eba\u306f\u7336\u4e88\u3055\u308c\u305f\u8d08\u4e0e\u7a0e\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>1\uff0e<span class=\"yellow-line\">\u672c\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u9762\u7a4d\u306e20\uff05\u8d85\u306b\u3064\u3044\u3066\u3001\u8b72\u6e21\u3001\u8ee2\u7528\u3001\u4f7f\u7528\u53ce\u76ca\u6a29\u306e\u8a2d\u5b9a\u53c8\u306f\u6d88\u6ec5\u3001\u8015\u4f5c\u653e\u68c4\u304c\u3042\u3063\u305f<\/span><\/strong>\uff08\u8fb2\u5730\u9762\u7a4d\u306e20\uff05\u4ee5\u4e0b\u306b\u3064\u3044\u3066\u8b72\u6e21\u3001\u8ee2\u7528\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u4e00\u90e8\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\uff09<br \/>\n<strong> 2\uff0e<span class=\"yellow-line\">\u672c\u7279\u4f8b\u306e\u5bfe\u8c61\u8fb2\u5730\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u3092\u5ec3\u6b62\u3057\u305f<\/span><\/strong><br \/>\n<strong> 3\uff0e<span class=\"yellow-line\">\u5f53\u8a72\u8d08\u4e0e\u8005\u306e\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f<\/span><\/strong><\/p>\n<h2><span id=\"3\">3.\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7b49\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u306e\u7279\u4f8b\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u571f\u5730\u53ce\u7528\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u7b49\u3092\u8b72\u6e21\u3057\u305f\u305f\u3081\u306b\u3001\u540c\u7279\u4f8b\u306e\u9069\u7528\u304c\u6d88\u6ec5\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u306e\u4e00\u90e8\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u969b\u3001\u901a\u5e38\u3067\u3042\u308c\u3070\u3001\u7336\u4e88\u3055\u308c\u305f\u8d08\u4e0e\u7a0e\u984d\u306e\u7d0d\u7a0e\u306e\u4ed6\u306b\u3001\u305d\u306e\u7a0e\u984d\u306b\u4e00\u5b9a\u7387\u3092\u4e57\u3058\u305f\u5229\u5b50\u7a0e\u306e\u652f\u6255\u3044\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u308b\u8b72\u6e21\u306e\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5229\u5b50\u7a0e\u306e\u91d1\u984d\u306f\u672c\u6765\u306e\u7a0e\u984d\u306e1\/2\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u5e73\u621026\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c8\u5e743\u670831\u65e5\u307e\u3067\u306b\u884c\u308f\u308c\u305f\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u308b\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u8fb2\u5730\u306e\u8b72\u6e21\u306e\u5834\u5408\u306b\u306f\u3001\u5229\u5b50\u7a0e\u306e\u91d1\u984d\u306f0\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u8cea\u7591\u5fdc\u7b54\u3067\u306f\u3001\u8cea\u554f\u8005\u306f\u3001\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u305f\u8fb2\u5730\u306e90\uff05\u4ee5\u4e0a\u3092\u8b72\u6e21\u3057\u305f\u306e\u3060\u304b\u3089\u3001\u6b8b\u308a\u306e\u6570\uff05\u306e\u8fb2\u5730\u306b\u4fc2\u308b\u5229\u5b50\u7a0e\u3082\u514d\u9664\u3055\u308c\u3066\u3088\u3044\u3068\u8003\u3048\u307e\u3057\u305f\u304c\u3001\u56fd\u7a0e\u5e81\u306f\u3053\u306e\u8003\u3048\u3092\u660e\u78ba\u306b\u5426\u5b9a\u3057\u307e\u3057\u305f\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u304c\u6d88\u6ec5\u3057\u3001\u7336\u4e88\u3055\u308c\u3066\u3044\u305f\u8d08\u4e0e\u7a0e\u306b\u5229\u5b50\u7a0e\u3092\u52a0\u7b97\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u3067\u306f\u3001\u53ce\u7528\u4ea4\u63db\u7b49\u306b\u3088\u3063\u3066\u5f53\u8a72\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u3069\u306e\u3088\u3046\u306a [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":21746,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[82],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14976"}],"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=14976"}],"version-history":[{"count":5,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14976\/revisions"}],"predecessor-version":[{"id":23846,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/14976\/revisions\/23846"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/21746"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=14976"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=14976"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=14976"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}