{"id":2175,"date":"2017-07-28T09:00:25","date_gmt":"2017-07-28T00:00:25","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2175"},"modified":"2025-07-31T15:24:39","modified_gmt":"2025-07-31T06:24:39","slug":"deduction","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/deduction-2175","title":{"rendered":"\u56fd\u969b\u76f8\u7d9a\u306b\u304a\u3051\u308b\u76f8\u7d9a\u7a0e\u63a7\u9664\u306e\u9069\u7528\u53ef\u5426\u306b\u3064\u3044\u3066"},"content":{"rendered":"<p>\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\uff08\u6b7b\u56e0\u8d08\u4e0e\u3092\u542b\u3080\uff09\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u3001\u500b\u4eba\u306e\u4f4f\u6240\u5730\u53ca\u3073\u56fd\u7c4d\u7b49\u3067\u5224\u5b9a\u3057\u307e\u3059\uff08\u76f8\u6cd51\u6761\u306e3\u3001\u7b2c1\u7ae0\u53c2\u8003\uff09\u3002<\/p>\n<p>\u3053\u306e\u7d0d\u7a0e\u7fa9\u52d9\u306e\u533a\u5206\u306f\u3001\u50b5\u52d9\u63a7\u9664\u53ca\u3073\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u95a2\u4fc2\u306b\u3082\u5f71\u97ff\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u56fd\u969b\u76f8\u7d9a\u306b\u304a\u3051\u308b\u63a7\u9664\u306e\u9069\u7528\u53ef\u5426\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\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\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306e\u7a2e\u985e\u3068\u8981\u4ef6<\/a><\/li><li><a href=\"#2\">2\uff0e\u7a0e\u984d\u63a7\u9664<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li><li><a href=\"#2-2\">2-2\uff0e\u79df\u7a0e\u6761\u7d04\u4e0a\u306e\u53d6\u308a\u6271\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3\uff0e\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u4fc2\u308b\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u63a7\u9664\u4e0d\u8db3\u984d\u306e\u53d6\u6271<\/a><\/li><li><a href=\"#4\">4\uff0e\u5bc4\u4ed8\u306b\u3088\u308b\u76f8\u7d9a\u8ca1\u7523\u306e\u975e\u8ab2\u7a0e\u5236\u5ea6<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1\uff0e\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u304c\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306e\u7a2e\u985e\u3068\u8981\u4ef6<\/span><\/h2>\n<p>\u6cd5\u4ee4\u7b49\u306b\u306f\u4e0b\u8a18\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3001\u5177\u4f53\u4f8b\u3068\u3057\u3066\u660e\u793a\u3055\u308c\u3066\u3044\u307e\u3059\uff08\u76f8\u6cd513\u6761\u2461\uff09\u3002<\/p>\n<ol>\n<li>\u56fd\u5185\u8ca1\u7523\u306b\u4fc2\u308b\u516c\u79df\u516c\u8ab2<br \/>\n\u300c\u305d\u306e\u8ca1\u7523\u306b\u4fc2\u308b\u516c\u79df\u516c\u8ab2\u300d\u3068\u306f\u3001\u6cd5\u65bd\u884c\u5730\u306b\u3042\u308b\u8ca1\u7523\u3092\u8ab2\u7a0e\u5ba2\u4f53\u3068\u3059\u308b\u516c\u79df\u516c\u8ab2\u3001\u4f8b\u3048\u3070\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u9271\u533a\u7a0e\u7b49\u3092\u3044\u3046\u3082\u306e\u3068\u3059\u308b\uff08\u76f8\u57fa\u901a13-7\uff09\u3002<\/li>\n<li>\u56fd\u5185\u8ca1\u7523\u3092\u76ee\u7684\u3068\u3059\u308b\u7559\u7f6e\u6a29\u3001\u7279\u5225\u306e\u5148\u53d6\u7279\u6a29\u3001\u8cea\u6a29\u53c8\u306f\u62b5\u5f53\u6a29\u3067\u62c5\u4fdd\u3055\u308c\u308b\u50b5\u52d9<\/li>\n<li>\u4e0a\u8a181.2.\u306b\u63b2\u3052\u308b\u50b5\u52d9\u3092\u9664\u304f\u307b\u304b\u3001\u56fd\u5185\u8ca1\u7523\u306e\u53d6\u5f97\u3001\u7dad\u6301\u53c8\u306f\u7ba1\u7406\u306e\u305f\u3081\u306b\u751f\u3058\u305f\u50b5\u52d9<\/li>\n<li>\u56fd\u5185\u8ca1\u7523\u306b\u95a2\u3059\u308b\u8d08\u4e0e\u306e\u7fa9\u52d9<\/li>\n<li>\u524d\u5404\u53f7\u306b\u63b2\u3052\u308b\u50b5\u52d9\u3092\u9664\u304f\u307b\u304b\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u306e\u969b\u56fd\u5185\u306b\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u305d\u306e\u55b6\u696d\u6240\u53c8\u306f\u4e8b\u696d\u6240\u306b\u4fc2\u308b\u55b6\u696d\u4e0a\u53c8\u306f\u4e8b\u696d\u4e0a\u306e\u50b5\u52d9<\/li>\n<\/ol>\n<h2><span id=\"2\">2\uff0e\u7a0e\u984d\u63a7\u9664<\/span><\/h2>\n<p>\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u76f8\u7d9a\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u306e\u3061\u306b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u500b\u4eba\u306b\u3064\u3044\u3066\u306f\u4e00\u5b9a\u984d\u3092\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u56fd\u969b\u76f8\u7d9a\u306b\u304a\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306e\u533a\u5206\u306b\u3088\u3063\u3066\u9069\u7528\u304c\u7570\u306a\u308b\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u969c\u5bb3\u8005\u63a7\u9664\u304c\u8ad6\u70b9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u4e0b\u8a18\u3067\u89e3\u8aac\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664<\/span><\/h3>\n<p>\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u304c\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u5341\u516b\u6b73\u672a\u6e80\u306e\u8005\uff08\u203b\uff09\u53c8\u306f\u969c\u5bb3\u8005\u3067\u3042\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u306f\u3001\u990a\u80b2\u8cbb\u3084\u751f\u6d3b\u8cbb\u306e\u78ba\u4fdd\u7b49\u3092\u8003\u616e\u3057\u3066\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\uff08\u76f8\u6cd519\u6761\u306e3\u300119\u6761\u306e4\uff09\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u63a7\u9664\u306f\u3001\u76f8\u7d9a\u53c8\u306f\u907a\u8d08\u306b\u3088\u308a\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u500b\u4eba\u3067\u6cd5\u5b9a\u76f8\u7d9a\u4eba\u306b\u8a72\u5f53\u3057\u3001\u304b\u3064\u3001\u5341\u516b\u6b73\u672a\u6e80\u306e\u8005\uff08\u203b\uff09\u3067\u3042\u308b\u3053\u3068\u306b\u52a0\u3048\u3066\u3001\u672a\u6210\u5e74\u8005\u3084\u3001\u969c\u5bb3\u8005\u306e\u5b9a\u7fa9\u306f\u56fd\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u5bfe\u8c61\u8005\u306f\u6b21\u306e\u3088\u3046\u306a\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\uff1c\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u5834\u5408\uff1e<\/strong><br \/>\n\u9069\u7528\u5bfe\u8c61\u8005\u3000\u21d2\u3000\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u3000\u53ca\u3073\u3000\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<\/p>\n<p><strong>\uff1c\u969c\u5bb3\u8005\u63a7\u9664\u306e\u5834\u5408\uff1e<\/strong><br \/>\n\u9069\u7528\u5bfe\u8c61\u8005\u3000\u21d2\u3000\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005<br \/>\n\uff08\u203b\u76f8\u7d9a\u958b\u59cb\u304c\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u5834\u5408\u306f\u300c\u4e8c\u5341\u6b73\u4ee5\u4e0a\u306e\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002\uff09<\/p>\n<h3><span 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