{"id":1650,"date":"2017-04-24T17:00:51","date_gmt":"2017-04-24T08:00:51","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1650"},"modified":"2023-07-13T13:41:33","modified_gmt":"2023-07-13T04:41:33","slug":"grace-period","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/grace-period-1650","title":{"rendered":"\u8fb2\u5730\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u5fd8\u308c\u306b\u6ce8\u610f\u304c\u5fc5\u8981\uff08\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\uff09"},"content":{"rendered":"<p>\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u8fb2\u696d\u3092\u7d9a\u3051\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u514d\u9664\u306a\u3069\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u3084\u7d0d\u7a0e\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u30013\u5e74\u3054\u3068\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3068\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\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\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u3064\u3044\u3066\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u91cd\u8981<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3068\u306f<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u304c\u9069\u7528\u306b\u306a\u308b\u8981\u4ef6<\/a><\/li><li><a href=\"#1-3\">1-3\uff0e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059<\/a><\/li><li><a href=\"#1-4\">1-4\uff0e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2\uff0e\u53c2\u8003\u69d8\u5f0f\u306f\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\u3084\u5404\u81ea\u6cbb\u4f53\u30b5\u30a4\u30c8\u306b\u3082<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306b\u3064\u3044\u3066\u306f\u7d99\u7d9a\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u91cd\u8981<\/span><\/h2>\n<h3><span id=\"1-1\">1-1\uff0e\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3068\u306f<\/span><\/h3>\n<p>\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u4eba\u304b\u3089\u3001\u76f8\u7d9a\u306a\u3069\u306b\u3088\u308a\u8fb2\u5730\u3092\u53d7\u3051\u7d99\u3044\u3060\u76f8\u7d9a\u4eba\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u306e\u305f\u3081\u306b\u8fb2\u5730\u3092\u58f2\u5374\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u8fb2\u696d\u3092\u7d9a\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u8fb2\u5730\u306b\u5bfe\u3059\u308b\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u3044\u3092\u7336\u4e88\u3057\u3001\u8fb2\u696d\u7d4c\u55b6\u3092\u7d9a\u3051\u3089\u308c\u308b\u3088\u3046\u306b\u8a2d\u3051\u3089\u308c\u305f\u7279\u4f8b\u304c\u300c\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u304c\u9069\u7528\u306b\u306a\u308b\u8981\u4ef6<\/span><\/h3>\n<p>\u300c\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u300d\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8fb2\u696d\u59d4\u54e1\u4f1a\u306e\u300c\u9069\u683c\u8005\u8a3c\u660e\u300d\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u7d9a\u3051\u305f\u3044\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u30783\u5e74\u3054\u3068\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u88ab\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6\uff1e<\/strong><br \/>\n\u6b21\u306e\u3069\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u4eba<\/p>\n<ol>\n<li>?\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u8fb2\u696d\u3092\u55b6\u3093\u3067\u3044\u305f\u3053\u3068<\/li>\n<li>\u8fb2\u5730\u306a\u3069\u306e\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3092\u3057\u305f\u3053\u3068<\/li>\n<li>\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u3001\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u4fc3\u9032\u6cd5\u306b\u3082\u3068\u3065\u304f\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u3066\u3044\u305f\u3053\u3068<\/li>\n<\/ol>\n<p><strong>\uff1c\u76f8\u7d9a\u4eba\u306e\u8981\u4ef6\uff1e<\/strong><br \/>\n\u6b21\u306e\u3069\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u8fb2\u696d\u59d4\u54e1\u4f1a\u304c\u8a3c\u660e\u3057\u305f\u4eba<\/p>\n<ol>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u3001\u76f8\u7d9a\u306a\u3069\u3067\u53d6\u5f97\u3057\u305f\u8fb2\u5730\u3067\u8fb2\u696d\u3092\u59cb\u3081\u3001\u305d\u306e\u5f8c\u3082\u8fb2\u696d\u3092\u7d9a\u3051\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u4e0a\u8a18\uff083\uff09\u306e\u7279\u5b9a\u8cb8\u4ed8\u3051\u3092\u884c\u3063\u305f\u3053\u3068<\/li>\n<\/ol>\n<h3><span id=\"1-3\">1-3\uff0e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u7279\u4f8b\u3092\u53d7\u3051\u305f\u76f8\u7d9a\u7a0e\u306f\u3001\u6b21\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u305b\u3070\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u8fb2\u696d\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5834\u5408\uff08\u6b21\u306e\u76f8\u7d9a\u4eba\u306b\u76f8\u7d9a\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\uff09<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u4eba\u304c\u3001\u5b50\u4f9b\u306a\u3069\u306b\u8fb2\u696d\u3092\u4efb\u305b\u308b\u305f\u3081\u306b\u3001\u8fb2\u5730\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u3066\u8d08\u4e0e\u7a0e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5f8c\u300120\u5e74\u9593\u8fb2\u696d\u3092\u7d9a\u3051\u305f\u5834\u5408\uff08\u5e02\u8857\u5316\u533a\u57df\u5185\u8fb2\u5730\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u8fb2\u5730\u7b49\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u90e8\u5206\u306b\u9650\u308b\uff09<\/strong><\/li>\n<\/ul>\n<p>\u3064\u307e\u308a\u3001\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u3092\u4e00\u751f\u7d9a\u3051\u305f\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u5f8c\u7d99\u8005\u304c\u8fb2\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u308a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u3092\u6255\u308f\u306a\u304f\u3066\u3082\u3044\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-4\">1-4\uff0e\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u308b\u5834\u5408<\/span><\/h3>\n<p>\u306a\u304a\u3001\u4ee5\u4e0b\u306e\u3069\u308c\u304b\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u308a\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u7336\u4e88\u3055\u308c\u305f\u7a0e\u984d\u3068\u5229\u5b50\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li><strong>\u8fb2\u5730\u3092\u8b72\u6e21\u3057\u305f\u308a\u3001\u8cb8\u3057\u305f\u308a\u3001\u8ee2\u7528\u3057\u305f\u308a\u3057\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>3\u5e74\u3054\u3068\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408<\/strong><\/li>\n<li><strong>\u7d0d\u7a0e\u7336\u4e88\u3055\u308c\u305f\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u3001\u7d0d\u7a0e\u514d\u9664\u306b\u306a\u308b\u524d\u306b\u76f8\u7d9a\u4eba\u304c\u8fb2\u696d\u3092\u3084\u3081\u305f\u5834\u5408\u306a\u3069<\/strong><\/li>\n<\/ul>\n<p>\u8fb2\u5730\u306e\u76f8\u7d9a\u306e\u969b\u306b\u306f\u3001\u5c06\u6765\u76f8\u7d9a\u7a0e\u306e\u7d0d\u4ed8\u304c\u514d\u9664\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u76f8\u7d9a\u4eba\u304c\u305a\u3063\u3068\u8fb2\u696d\u3092\u7d9a\u3051\u305f\u3044\u3068\u601d\u3046\u306a\u3089\u5229\u7528\u3057\u306a\u3044\u624b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u3053\u306e\u7279\u4f8b\u306e\u7d99\u7d9a\u306b\u306f3\u5e74\u3054\u3068\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u3057\u306a\u3051\u308c\u3070\u3001\u7d0d\u7a0e\u7336\u4e88\u304c\u6253\u3061\u5207\u3089\u308c\u305f\u308a\u3001\u7d0d\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u3063\u305f\u308a\u3057\u307e\u3059\u3002\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u306f\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"2\">2\uff0e\u53c2\u8003\u69d8\u5f0f\u306f\u56fd\u7a0e\u5e81\u30b5\u30a4\u30c8\u3084\u5404\u81ea\u6cbb\u4f53\u30b5\u30a4\u30c8\u306b\u3082<\/span><\/h2>\n<p>\u8fb2\u5730\u306e\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7279\u4f8b\u3092\u7d99\u7d9a\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e0a\u8ff0\u306e\u3088\u3046\u306b3\u5e74\u3054\u3068\u306b\u7a0e\u52d9\u7f72\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3068\u6dfb\u4ed8\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u5c4a\u3051\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306e\u53c2\u8003\u69d8\u5f0f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3084\u5404\u81ea\u6cbb\u4f53\u306e\u30b5\u30a4\u30c8\u306b\u3082\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u53c2\u8003\u69d8\u5f0f\u306e\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u300c\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/1585-13-4.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\uff09<\/li>\n<li>\u300c\u5f15\u304d\u7d9a\u304d\u8fb2\u696d\u7d4c\u55b6\u3092\u884c\u3063\u3066\u3044\u308b\u7b49\u306e\u8a3c\u660e\u66f8\u300d\uff08\u8fb2\u696d\u59d4\u54e1\u4f1a\u306b\u7533\u8acb\u3057\u3066\u767a\u884c\u3057\u3066\u3082\u3089\u3044\u307e\u3059\uff09<br \/>\n\uff08<a href=\"https:\/\/www.city.kishiwada.osaka.jp\/uploaded\/attachment\/97991.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u5927\u962a\u5e9c\u5cb8\u548c\u7530\u5e02\u516c\u5f0f\u30b5\u30a4\u30c8\u306e\u4f8b<\/a>\uff09<\/li>\n<li>\u300c\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u7570\u52d5\u660e\u7d30\u66f8\u300d\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/1585-13-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\uff09<\/li>\n<li>\u300c\u7279\u5b9a\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u300d\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/pdf\/1585-13-2.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\uff09<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>\u8fb2\u5730\u3092\u76f8\u7d9a\u3057\u8fb2\u696d\u3092\u7d9a\u3051\u305f\u5834\u5408\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3001\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u514d\u9664\u306a\u3069\u306e\u512a\u9047\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u3084\u7d0d\u7a0e\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u30013\u5e74\u3054\u3068\u306b\u300c\u7d99\u7d9a\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u7d9a\u3051\u308b\u3053\u3068\u304c\u5fc5 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":1651,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[81],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1650"}],"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=1650"}],"version-history":[{"count":5,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1650\/revisions"}],"predecessor-version":[{"id":23766,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/1650\/revisions\/23766"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/1651"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=1650"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=1650"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=1650"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}