{"id":1914,"date":"2017-05-04T09:00:18","date_gmt":"2017-05-04T00:00:18","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=1914"},"modified":"2023-07-13T13:23:10","modified_gmt":"2023-07-13T04:23:10","slug":"deducting","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/deducting-1914","title":{"rendered":"\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u50b5\u52d9\u63a7\u9664\u3059\u308b\u305f\u3081\u306e3\u3064\u306e\u8981\u4ef6"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u306f\u3001\u76f8\u7d9a\u7dcf\u984d\u304b\u3089\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u6b8b\u3057\u305f\u501f\u5165\u91d1\u306a\u3069\u306e\u50b5\u52d9\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u3092\u300c\u50b5\u52d9\u63a7\u9664\u300d\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u50b5\u52d9\u3092\u63a7\u9664\u3059\u308b\u305f\u3081\u306b\u306f3\u3064\u306e\u8981\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u50b5\u52d9\u63a7\u9664\u306e\u305f\u3081\u306e\u8981\u4ef6\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\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u50b5\u52d9\u3092\u63a7\u9664\u3059\u308b\u305f\u3081\u306e\u8981\u4ef6<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u3042\u3063\u305f\u50b5\u52d9<\/a><\/li><li><a href=\"#1-2\">1-2\uff0e\u300c\u78ba\u5b9f\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/a><\/li><li><a href=\"#1-3\">1-3\uff0e\u8ca0\u62c5\u8005\u306f\u50b5\u52d9\u3092\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u76f8\u7d9a\u4eba\u3082\u3057\u304f\u306f\u5305\u62ec\u53d7\u907a\u8005<\/a><\/li><li><a href=\"#1-4\">1-4\uff0e\u3010\u4f8b\u5916\u3011\u846c\u5f0f\u8cbb\u7528<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span 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id=\"1-1\">1-1\uff0e\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306b\u3042\u3063\u305f\u50b5\u52d9<\/span><\/h3>\n<p>\u300e\u76f8\u7d9a\u7a0e\u6cd5\u300f\uff08\u7b2c13\u6761\uff09\u306b\u3088\u308b\u3068\u3001\u50b5\u52d9\u63a7\u9664\u306e\u305f\u3081\u306e\u8981\u4ef6\u3068\u3057\u3066\u300c\u76f8\u7d9a\u958b\u59cb\u306e\u969b\uff08\uff1d\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\uff09\u73fe\u306b\u5b58\u3059\u308b\u3082\u306e\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306b\u5b58\u5728\u3059\u308b\u50b5\u52d9\u3067\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3001\u4e8b\u696d\u7528\u30ed\u30fc\u30f3\u306a\u3069\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1<\/li>\n<li>\u500b\u4eba\u306a\u3069\u304b\u3089\u306e\u501f\u5165\u91d1<\/li>\n<li>\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u306e\u516c\u79df\u516c\u8ab2\uff08\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u306b\u78ba\u5b9a\u3057\u652f\u6255\u3046\u5206\u3082\u542b\u3080\uff09<\/li>\n<li>\u75c5\u9662\u306a\u3069\u3078\u306e\u6cbb\u7642\u8cbb\u306e\u672a\u6255\u5206<\/li>\n<li>\u8cc3\u8cb8\u4e0d\u52d5\u7523\u306b\u304a\u3044\u3066\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u9810\u304b\u3063\u3066\u3044\u308b\u4fdd\u8a3c\u91d1\u30fb\u6577\u91d1<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u751f\u524d\u306b\u5951\u7d04\u3057\u3066\u3044\u305f\u4fdd\u8a3c\u50b5\u52d9\u3067\u3001\u6b7b\u4ea1\u6642\u306b\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"1-2\">1-2\uff0e\u300c\u78ba\u5b9f\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/span><\/h3>\n<p>\u3055\u3089\u306b\u3001\u300e\u76f8\u7d9a\u7a0e\u6cd5\u300f\uff08\u7b2c14\u6761\uff09\u3067\u306f\u3001\u300c\u63a7\u9664\u3059\u3079\u304d\u50b5\u52d9\u306f\u300c\u78ba\u5b9f\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u306b\u9650\u308b\u300d\u3068\u5b9a\u3081\u3066\u3044\u307e\u3059\u3002\u3088\u3063\u3066\u3001\u50b5\u52d9\u3067\u3042\u308b\u3053\u3068\u3092\u4f55\u3089\u304b\u306e\u5f62\u3067\u8a3c\u660e\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4f8b\u3048\u3070\u3001\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u306f\u91d1\u878d\u6a5f\u95a2\u304c\u672a\u6255\u6b8b\u9ad8\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u767a\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002\u500b\u4eba\u304b\u3089\u306e\u501f\u5165\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u91d1\u92ad\u6d88\u8cbb\u8cb8\u501f\u5951\u7d04\u66f8\uff08\u3044\u308f\u3086\u308b\u501f\u7528\u66f8\uff09\u3068\u672a\u6255\u6b8b\u9ad8\u304c\u3044\u304f\u3089\u3042\u308b\u304b\u3092\u660e\u793a\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u516c\u8ab2\u516c\u79df\u3084\u672a\u6255\u6cbb\u7642\u8cbb\u306a\u3069\u306b\u3064\u3044\u3066\u306f\u8acb\u6c42\u66f8\u3092\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u66f8\u9762\u3067\u6b8b\u3063\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u300c\u50b5\u52d9\u3067\u3042\u308b\u3053\u3068\u304c\u78ba\u5b9f\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u5834\u5408\u306f\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u50b5\u52d9\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306e\u72b6\u6cc1\u304b\u3089\u300c\u78ba\u5b9f\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u91d1\u984d\u5206\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3\uff0e\u8ca0\u62c5\u8005\u306f\u50b5\u52d9\u3092\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u76f8\u7d9a\u4eba\u3082\u3057\u304f\u306f\u5305\u62ec\u53d7\u907a\u8005<\/span><\/h3>\n<p>\u307e\u305f\u3001\u300e\u76f8\u7d9a\u7a0e\u6cd5\u300f\u306b\u3088\u308b\u3068\u3001\u50b5\u52d9\u3092\u63a7\u9664\u3067\u304d\u308b\u4eba\u306f\u3001\u300c\u50b5\u52d9\u3092\u5b9f\u969b\u306b\u8ca0\u62c5\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u76f8\u7d9a\u4eba\u3042\u308b\u3044\u306f\u5305\u62ec\u53d7\u907a\u8005\u3067\u3042\u308b\u3053\u3068\u300d\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u300c\u5305\u62ec\u53d7\u907a\u8005\u300d\u3068\u306f\u3001\u907a\u8a00\u306b\u3088\u308a\u907a\u7523\u306e\u5168\u90e8\u307e\u305f\u306f\u907a\u7523\u5168\u4f53\u306b\u5bfe\u3059\u308b\u5272\u5408\uff08\u4f8b\u3048\u3070\u300c\u907a\u7523\u306e4\u5206\u306e1\u3092A\u3055\u3093\u306b\u3042\u3052\u308b\u300d\u306a\u3069\uff09\u3067\u8ca1\u7523\u3092\u4e0e\u3048\u3089\u308c\u305f\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u4eba\u3084\u76f8\u7d9a\u6a29\u3092\u5931\u3063\u305f\u4eba\u306f\u50b5\u52d9\u63a7\u9664\u306e\u9069\u7528\u5916\u3067\u3059\u3002\u307e\u305f\u3001\u7279\u5b9a\u53d7\u907a\u8005\uff08\u907a\u8a00\u306b\u3088\u308a\u7279\u5b9a\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u4eba\uff09\u3082\u3001\u5305\u62ec\u53d7\u907a\u8005\u3068\u306f\u9055\u3044\u3001\u50b5\u52d9\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"1-4\">1-4\uff0e\u3010\u4f8b\u5916\u3011\u846c\u5f0f\u8cbb\u7528<\/span><\/h3>\n<p>\u53b3\u5bc6\u306b\u306f\u50b5\u52d9\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u300e\u76f8\u7d9a\u7a0e\u6cd5\u300f\uff08\u7b2c13\u6761\uff09\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u3082\u306e\u3068\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u300c\u846c\u5f0f\u8cbb\u7528\u300d\u3092\u3042\u3052\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u63a7\u9664\u3067\u304d\u308b\u846c\u5f0f\u8cbb\u7528\u306b\u306f\u9650\u5ea6\u304c\u3042\u308a\u3001\u57fa\u672c\u7684\u306b\u300c\u846c\u5100\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u300d\u306e\u7bc4\u56f2\u3057\u304b\u63a7\u9664\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u846c\u5f0f\u8cbb\u7528\u3068\u306a\u308b\u3082\u306e\uff1e<\/strong><\/p>\n<ol>\n<li>\u846c\u5f0f\u3084\u846c\u9001\u306b\u969b\u3057\u3001\u53c8\u306f\u3053\u308c\u3089\u306e\u524d\u306b\u304a\u3044\u3066\u3001\u706b\u846c\u3084\u57cb\u846c\u3001\u7d0d\u9aa8\u3092\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\uff08\u4eee\u846c\u5f0f\u3068\u672c\u846c\u5f0f\u3092\u884c\u3063\u305f\u3068\u304d\u306b\u306f\u305d\u306e\u4e21\u65b9\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\uff09<\/li>\n<li>\u907a\u4f53\u3084\u907a\u9aa8\u306e\u56de\u9001\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<li>\u846c\u5f0f\u306e\u524d\u5f8c\u306b\u751f\u3058\u305f\u8cbb\u7528\u3067\u901a\u5e38\u846c\u5f0f\u306b\u304b\u304b\u305b\u306a\u3044\u8cbb\u7528\uff08\u4f8b\u3048\u3070\u3001\u304a\u901a\u591c\u306a\u3069\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u304c\u3053\u308c\u306b\u3042\u305f\u308a\u307e\u3059\uff09<\/li>\n<li>\u846c\u5f0f\u306b\u5f53\u305f\u308a\u304a\u5bfa\u306a\u3069\u306b\u5bfe\u3057\u3066\u8aad\u7d4c\u6599\u306a\u3069\u306e\u304a\u793c\u3092\u3057\u305f\u8cbb\u7528<\/li>\n<li>\u6b7b\u4f53\u306e\u635c\u7d22\u53c8\u306f\u6b7b\u4f53\u3084\u907a\u9aa8\u306e\u904b\u642c\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<strong><br \/>\n<\/strong><\/li>\n<\/ol>\n<p><strong>\uff1c\u846c\u5f0f\u8cbb\u7528\u306b\u542b\u307e\u308c\u306a\u3044\u3082\u306e\uff1e<\/strong><\/p>\n<ol>\n<li>\u9999\u5178\u8fd4\u3057\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<li>\u5893\u77f3\u3084\u5893\u5730\u306e\u8cb7\u5165\u308c\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3084\u5893\u5730\u3092\u501f\u308a\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<li>\u521d\u4e03\u65e5\u3084\u6cd5\u4e8b\u306a\u3069\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528<\/li>\n<\/ol>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4129.htm\" target=\"_blank\" rel=\"noopener 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