{"id":2786,"date":"2023-09-12T08:00:01","date_gmt":"2023-09-11T23:00:01","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=2786"},"modified":"2023-09-12T10:36:38","modified_gmt":"2023-09-12T01:36:38","slug":"dependents-obliged","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/souzoku-other\/dependents-obliged-2786","title":{"rendered":"\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\uff1f\u7bc4\u56f2\u3084\u8ca0\u3063\u3066\u3044\u308b\u7fa9\u52d9\u306e\u5185\u5bb9\u3084\u5bfe\u8c61\u8005\u306e\u7bc4\u56f2\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u3001\u81ea\u5206\u81ea\u8eab\u306e\u53ce\u5165\u3084\u8cc7\u7523\u3060\u3051\u3067\u306f\u751f\u6d3b\u3057\u3066\u3044\u304f\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u89aa\u65cf\u3092\u3001\u7d4c\u6e08\u7684\u306b\u63f4\u52a9\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3001\u5144\u5f1f\u59c9\u59b9\u306a\u3069\u8840\u306e\u3064\u306a\u304c\u308a\u306e\u3042\u308b\u89aa\u65cf\u3060\u3051\u3067\u306a\u304f\u3001\u914d\u5076\u8005\u3084\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u308b\u5be9\u5224\u3067\u6307\u5b9a\u3055\u308c\u305f3\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\u3082\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u3084\u907a\u7523\u306e\u5206\u3051\u65b9\u3092\u6c7a\u3081\u308b\u3068\u304d\u3001\u89aa\u65cf\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306a\u3069\u3001\u3055\u307e\u3056\u307e\u306a\u5834\u9762\u3067\u6276\u990a\u7fa9\u52d9\u8005\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4eca\u56de\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u304c\u8ca0\u3063\u3066\u3044\u308b\u7fa9\u52d9\u306e\u5185\u5bb9\u3084\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306b\u306a\u308b\u4eba\u306e\u7bc4\u56f2\u306a\u3069\u3092\u3001\u76f8\u7d9a\u7a0e\u5c02\u9580\u306e\u7a0e\u7406\u58eb\u304c\u5206\u304b\u308a\u3084\u3059\u304f\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.\u6276\u990a\u7fa9\u52d9\u8005\u304c\u8ca0\u3046\u300c\u6276\u990a\u7fa9\u52d9\u300d\u3068\u306f<\/a><ul><li><a href=\"#1-1\">1-1.\u81ea\u529b\u3067\u306f\u751f\u6d3b\u304c\u56f0\u96e3\u306a\u89aa\u65cf\u3092\u7d4c\u6e08\u7684\u306b\u63f4\u52a9\u3059\u308b\u7fa9\u52d9<\/a><\/li><li><a href=\"#1-2\">1-2.\u300c\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u300d\u3068\u300c\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u300d\u306e\u304c\u3042\u308b<\/a><\/li><li><a href=\"#1-3\">1-3.\u6276\u990a\u7fa9\u52d9\u8005\u306b\u3088\u308b\u6276\u990a\u306f\u751f\u6d3b\u4fdd\u8b77\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#2\">2.\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u8ab0\u306e\u3053\u3068\uff1f<\/a><ul><li><a href=\"#2-1\">2-1.\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2\u3068\u9806\u4f4d<\/a><\/li><li><a href=\"#2-2\">2-2.\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2<\/a><\/li><li><a href=\"#2-3\">2-3.\u5150\u7ae5\u624b\u5f53\u3084\u5150\u7ae5\u6276\u990a\u624b\u5f53\u306a\u3069\u306e\u6276\u990a\u7fa9\u52d9\u8005<\/a><\/li><li><a href=\"#2-4\">2-4.\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005<\/a><\/li><\/ul><\/li><li><a href=\"#3\">3.\u6276\u990a\u7fa9\u52d9\u8005\u3068\u4fdd\u8b77\u8005\u306e\u9055\u3044\u3001\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u5834\u5408\u306e\u6276\u990a\u7fa9\u52d9\u8005<\/a><\/li><li><a href=\"#4\">4.\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7406\u89e3\u306f\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u304a\u3044\u3066\u3082\u91cd\u8981<\/a><ul><li><a href=\"#4-1\">4-1.\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3084\u907a\u7523\u5206\u5272\u6642\u306b\u6276\u990a\u7fa9\u52d9\u8005\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/a><ul><li><a href=\"#4-1-1\">4-1-1.\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664<\/a><\/li><li><a href=\"#4-1-2\">4-1-2.\u5bc4\u4e0e\u5206<\/a><\/li><\/ul><\/li><li><a href=\"#4-2\">4-2.\u6276\u990a\u7fa9\u52d9\u8005\u304c\u8d08\u4e0e\u3092\u3059\u308b\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/a><\/li><\/ul><\/li><li><a href=\"#5\">5.\u6276\u990a\u7fa9\u52d9\u8005\u306b\u95a2\u3059\u308b\u3053\u3068\u306f\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3092<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u6276\u990a\u7fa9\u52d9\u8005\u304c\u8ca0\u3046\u300c\u6276\u990a\u7fa9\u52d9\u300d\u3068\u306f<\/span><\/h2>\n<p>\u305d\u3082\u305d\u3082\u6276\u990a\u7fa9\u52d9\u3092\u8ca0\u3046\u4eba\u306f\u3001\u7d4c\u6e08\u7684\u306b\u56f0\u3063\u3066\u3044\u308b\u89aa\u65cf\u306b\u5bfe\u3057\u3066\u4f55\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305a\u306f\u3001\u6276\u990a\u7fa9\u52d9\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"1-1\">1-1.\u81ea\u529b\u3067\u306f\u751f\u6d3b\u304c\u56f0\u96e3\u306a\u89aa\u65cf\u3092\u7d4c\u6e08\u7684\u306b\u63f4\u52a9\u3059\u308b\u7fa9\u52d9<\/span><\/h3>\n<p>\u6276\u990a\u7fa9\u52d9\u3068\u306f\u3001 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id=\"1-2\">1-2.\u300c\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u300d\u3068\u300c\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u300d\u306e\u304c\u3042\u308b<\/span><\/h3>\n<p>\u6276\u990a\u7fa9\u52d9\u306b\u306f\u300c\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u300d\u3068\u300c\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u5185\u5bb9\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul style=\"list-style: disc; margin-bottom: 1.6em;\">\n<li>\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\uff1a\u6276\u990a\u7fa9\u52d9\u8005\u3068\u540c\u3058\u6c34\u6e96\u306e\u751f\u6d3b\u3092\u88ab\u6276\u990a\u8005\u306b\u3082\u4fdd\u969c\u3059\u308b\u7fa9\u52d9<\/li>\n<li>\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\uff1a\u6276\u990a\u7fa9\u52d9\u8005\u306e\u751f\u6d3b\u306b\u652f\u969c\u306e\u306a\u3044\u7bc4\u56f2\u3067\u88ab\u6276\u990a\u8005\u3092\u6276\u990a\u3059\u308b\u7fa9\u52d9<\/li>\n<\/ul>\n<p>\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u3092\u8ca0\u3063\u3066\u3044\u308b\u306e\u306f\u300c\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u300d\u3084\u300c\u672a\u6210\u5e74\u306e\u5b50\u4f9b\u3092\u990a\u3063\u3066\u3044\u308b\u4e21\u89aa\u300d\u306a\u3069\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u306f\u300c\u88ab\u6276\u990a\u8005\u306e\u5144\u5f1f\u59c9\u59b9\u300d\u3084\u300c\u6210\u4eba\u3057\u3066\u3044\u308b\u5b50\u4f9b\u306e\u4e21\u89aa\u300d\u306a\u3069\u304c\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u89aa\u65cf\u304c\u7d4c\u6e08\u7684\u306b\u56f0\u7aae\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u81ea\u5206\u81ea\u8eab\u306b\u3069\u3061\u3089\u306e\u6276\u990a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3057\u3001\u305d\u306e\u7bc4\u56f2\u5185\u3067\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"1-3\">1-3.\u6276\u990a\u7fa9\u52d9\u8005\u306b\u3088\u308b\u6276\u990a\u306f\u751f\u6d3b\u4fdd\u8b77\u3088\u308a\u3082\u512a\u5148\u3055\u308c\u308b<\/span><\/h3>\n<p>\u751f\u6d3b\u4fdd\u8b77\u3068\u306f\u3001\u751f\u6d3b\u306b\u56f0\u7aae\u3057\u3066\u3044\u308b\u4eba\u3005\u306b\u5bfe\u3057\u3001\u61b2\u6cd5\u304c\u5b9a\u3081\u308b\u5065\u5eb7\u3067\u6587\u5316\u7684\u306a\u6700\u4f4e\u9650\u5ea6\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u305f\u3081\u306b\u63f4\u52a9\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u7d4c\u6e08\u7684\u306b\u751f\u6d3b\u304c\u82e6\u3057\u3044\u3068\u304d\u306f\u3001\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u81ea\u6cbb\u4f53\u306b\u7533\u8acb\u3092\u3059\u308b\u3068\u3001\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u7d66\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=325AC0000000144#Mp-At_4\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u751f\u6d3b\u4fdd\u8b77\u6cd5\u306e\u7b2c4\u67612\u9805<\/a>\u3067\u306f\u300c\u6c11\u6cd5\uff08\u660e\u6cbb\u4e8c\u5341\u4e5d\u5e74\u6cd5\u5f8b\u7b2c\u516b\u5341\u4e5d\u53f7\uff09\u306b\u5b9a\u3081\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306e\u6276\u990a\u53ca\u3073\u4ed6\u306e\u6cd5\u5f8b\u306b\u5b9a\u3081\u308b\u6276\u52a9\u306f\u3001\u3059\u3079\u3066\u3053\u306e\u6cd5\u5f8b\u306b\u3088\u308b\u4fdd\u8b77\u306b\u512a\u5148\u3057\u3066\u884c\u308f\u308c\u308b\u3082\u306e\u3068\u3059\u308b\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u751f\u6d3b\u304c\u82e6\u3057\u3044\u3068\u304d\u306f\u751f\u6d3b\u4fdd\u8b77\u3092\u7533\u8acb\u3059\u308b\u3088\u308a\u3082\u512a\u5148\u3057\u3066\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306b\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u305f\u3081\u3001\u751f\u6d3b\u4fdd\u8b77\u306e\u7533\u8acb\u3092\u3059\u308b\u3068\u3001\u81ea\u6cbb\u4f53\u304b\u3089\u7533\u8acb\u8005\u306e\u6276\u990a\u7fa9\u52d9\u8005\u306b\u300c\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u306f\u3067\u304d\u307e\u3059\u304b\uff1f\u300d\u3068\u3044\u3046\u65e8\u304c\u8a18\u8f09\u3055\u308c\u305f\u7167\u4f1a\u72b6\u304c\u5c4a\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u6276\u990a\u7167\u4f1a\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u7167\u4f1a\u72b6\u306e\u8fd4\u7b54\u5185\u5bb9\u3092\u3082\u3068\u306b\u884c\u308f\u308c\u305f\u5be9\u67fb\u306e\u7d50\u679c\u3001\u6276\u990a\u7fa9\u52d9\u3092\u679c\u305f\u3057\u3066\u3044\u306a\u3044\u3068\u81ea\u6cbb\u4f53\u304b\u3089\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306f\u751f\u6d3b\u4fdd\u8b77\u306e\u4e00\u90e8\u3092\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u8ab0\u306e\u3053\u3068\uff1f<\/span><\/h2>\n<p>\u6276\u990a\u7fa9\u52d9\u8005\u306b\u306f\u3001\u8ab0\u304c\u8a72\u5f53\u3059\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u6276\u990a\u7fa9\u52d9\u8005\u306e\u9806\u4f4d\u3084\u7bc4\u56f2\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u304c\u898f\u5b9a\u3059\u308b\u6276\u990a\u7fa9\u52d9\u8005\u3084\u3001\u5065\u5eb7\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u3082\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1.\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2\u3068\u9806\u4f4d<\/span><\/h3>\n<p><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_877\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c877\u6761\u7b2c1\u9805<\/a>\u3067\u306f\u300c\u76f4\u7cfb\u8840\u65cf\u300d\u3068\u300c\u5144\u5f1f\u59c9\u59b9\u300d\u304c\u6276\u990a\u7fa9\u52d9\u8005\u3067\u3042\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u76f4\u7cfb\u8840\u65cf\u3068\u306f\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u3001\u5b50\u4f9b\u3001\u5b6b\u3001\u3072\u5b6b\u306a\u3069\u3001\u81ea\u5206\u81ea\u8eab\u3092\u4e2d\u5fc3\u3068\u3057\u3066\u8840\u306e\u3064\u306a\u304c\u308a\u304c\u3042\u308b\u89aa\u65cf\u306e\u3053\u3068\u3067\u3059\u3002\u307e\u305f\u3001\u5144\u5f1f\u59c9\u59b9\u306b\u3064\u3044\u3066\u306f\u3001\u7d50\u5a5a\u3092\u3057\u3066\u6238\u7c4d\u304b\u3089\u5916\u308c\u305f\u5834\u5408\u3067\u3082\u3001\u6cd5\u5f8b\u4e0a\u3067\u306f\u5144\u5f1f\u59c9\u59b9\u306e\u95a2\u4fc2\u304c\u7d9a\u304f\u3068\u89e3\u91c8\u3055\u308c\u308b\u305f\u3081\u3001\u6276\u990a\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7d50\u5a5a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u592b\u3084\u59bb\u3082\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_752\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5\u7b2c752\u6761<\/a>\u3067\u300c\u592b\u5a66\u306f\u540c\u5c45\u3057\u3001\u4e92\u3044\u306b\u5354\u529b\u3057\u6276\u52a9\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u76f4\u7cfb\u8840\u65cf\u3084\u5144\u5f1f\u59c9\u59b9\u3001\u914d\u5076\u8005\u306e\u3059\u3079\u3066\u304c\u751f\u6d3b\u306b\u56f0\u7aae\u3057\u3066\u304a\u308a\u3001\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u304c\u56f0\u96e3\u306a\u3068\u304d\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306b\u3088\u3063\u3066\u300c3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u300d\u304c\u6276\u990a\u7fa9\u52d9\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6276\u990a\u7fa9\u52d9\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b3\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3068\u306f\u3001\u4f2f\u7236\uff08\u53d4\u7236\uff09\u3084\u4f2f\u6bcd\uff08\u53d4\u6bcd\uff09\u3001\u7525\u3001\u59ea\u306a\u3069\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2\u3092\u307e\u3068\u3081\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/chester-tax.com\/academy\/wp-content\/uploads\/2023\/09\/760.png\" alt=\"\" width=\"1280\" height=\"720\" class=\"alignnone size-full wp-image-17863\" \/><\/p>\n<p>\u76f4\u7cfb\u8840\u65cf\u3068\u5144\u5f1f\u59c9\u59b9\u304c\u8ca0\u3046\u6276\u990a\u7fa9\u52d9\u306f\u3001\u88ab\u6276\u990a\u8005\u3068\u306e\u95a2\u4fc2\u6027\u306b\u5fdc\u3058\u3066\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u3068\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u306e\u3069\u3061\u3089\u304b\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u672a\u6210\u5e74\u306e\u5b50\u4f9b\u306e\u7236\u89aa\u3084\u6bcd\u89aa\u304c\u8ca0\u3063\u3066\u3044\u308b\u306e\u306f\u300c\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u300d\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u88ab\u6276\u990a\u8005\u306e\u914d\u5076\u8005\u306f\u300c\u751f\u6d3b\u4fdd\u6301\u7fa9\u52d9\u300d\u3092\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u306b\u3088\u3063\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u4eba\u306f\u300c\u751f\u6d3b\u6276\u52a9\u7fa9\u52d9\u300d\u3092\u305d\u308c\u305e\u308c\u8ca0\u3044\u307e\u3059\u3002<\/p>\n<p>\u6276\u990a\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u4eba\u7269\u304c\u8907\u6570\u3044\u308b\u3068\u304d\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u306f\u5f53\u4e8b\u8005\u3067\u5354\u8b70\u3092\u3057\u3066\u8ab0\u304c\u3069\u306e\u3088\u3046\u306b\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u3092\u3059\u308b\u306e\u304b\u3092\u6c7a\u3081\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u5354\u8b70\u304c\u3067\u304d\u306a\u3044\u72b6\u614b\u306b\u3042\u308b\u3068\u304d\u3084\u3001\u8a71\u5408\u3044\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u3068\u304d\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306b\u3088\u3063\u3066\u6276\u990a\u306e\u9806\u4f4d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-2\">2-2.\u76f8\u7d9a\u7a0e\u6cd5\u306b\u304a\u3051\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7bc4\u56f2<\/span><\/h3>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/sozoku2\/01\/00.htm\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u76f8\u7d9a\u7a0e\u6cd5\u7b2c1\u6761\u306e2\u7b2c1\u53f7<\/a>\u3067\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u3092\u300c\u914d\u5076\u8005\u53ca\u3073\u6c11\u6cd5\uff08\u660e\u6cbb\u4e8c\u5341\u4e5d\u5e74\u6cd5\u5f8b\u7b2c\u516b\u5341\u4e5d\u53f7\uff09\u7b2c\u516b\u767e\u4e03\u5341\u4e03\u6761\uff08\u6276\u990a\u7fa9\u52d9\u8005\uff09\u306b\u898f\u5b9a\u3059\u308b\u89aa\u65cf\u300d\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5e74\u9f62\u306e\u5236\u9650\u3084\u751f\u6d3b\u8cbb\u306a\u3069\u306e\u63f4\u52a9\u306e\u4e8b\u5b9f\u306b\u95a2\u3057\u3066\u306e\u6761\u4ef6\u306f\u3001\u7279\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u6c11\u6cd5\u3067\u306f\u3001\u76f4\u7cfb\u8840\u65cf\u3084\u5144\u5f1f\u59c9\u59b9\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u3092\u53d7\u3051\u3066\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u3063\u305f\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u304c\u6276\u990a\u7fa9\u52d9\u8005\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u76f8\u7d9a\u7a0e\u6cd5\u3067\u306f\u914d\u5076\u8005\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u76f8\u7d9a\u7a0e\u57fa\u672c\u901a\u9054\u3067\u306f\u300c\u4e09\u89aa\u7b49\u5185\u306e\u89aa\u65cf\u3067\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u5bb6\u5ead\u88c1\u5224\u6240\u306e\u5be9\u5224\u304c\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3053\u308c\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u53d6\u308a\u6271\u3046\u3082\u306e\u3068\u3059\u308b\u300d\u3068\u3044\u3046\u89e3\u91c8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8fd1\u3057\u3044\u95a2\u4fc2\u3067\u3042\u308c\u3070\u53d4\u7236\u3084\u53d4\u6bcd\u3001\u7525\u3001\u59ea\u306e\u751f\u6d3b\u3092\u63f4\u52a9\u3059\u308b\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u60f3\u5b9a\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u6276\u990a\u7fa9\u52d9\u8005\u306b\u8a72\u5f53\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u76f8\u7d9a\u7a0e\u306b\u3064\u3044\u3066\u306f\u76f8\u7d9a\u304c\u958b\u59cb\u3055\u308c\u305f\u3068\u304d\uff08\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\uff09\u306e\u72b6\u6cc1\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u8ca1\u7523\u304c\u8d08\u4e0e\u3055\u308c\u305f\u3068\u304d\u306e\u72b6\u6cc1\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-3\">2-3.\u5150\u7ae5\u624b\u5f53\u3084\u5150\u7ae5\u6276\u990a\u624b\u5f53\u306a\u3069\u306e\u6276\u990a\u7fa9\u52d9\u8005<\/span><\/h3>\n<p>\u5150\u7ae5\u3092\u990a\u80b2\u3059\u308b\u4eba\u304c\u53d7\u3051\u3089\u308c\u308b\u300c\u5150\u7ae5\u624b\u5f53\u300d\u3084\u3001\u3072\u3068\u308a\u89aa\u4e16\u5e2f\u3092\u5bfe\u8c61\u3068\u3057\u305f\u300c\u5150\u7ae5\u6276\u990a\u624b\u5f53\u300d\u306a\u3069\u306e\u624b\u5f53\u306b\u306f\u3001\u7533\u8acb\u8005\u3084\u914d\u5076\u8005\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306e\u6240\u5f97\u306b\u5236\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3044\u3046\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306f\u3001<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=129AC0000000089#Mp-At_877\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u6c11\u6cd5877\u6761\u7b2c1\u9805<\/a>\u3067\u5b9a\u3081\u3089\u308c\u308b\u6276\u990a\u7fa9\u52d9\u8005\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u30fb\u66fe\u7956\u6bcd\u30fb\u5144\u5f1f\u59c9\u59b9\u30fb\u5b50\u4f9b\u30fb\u5b6b\u306a\u3069\uff09\u306e\u3046\u3061\u3001\u751f\u8a08\u3092\u3068\u3082\u306b\u7dad\u6301\u3057\u3066\u3044\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u3067\u3042\u3063\u3066\u3082\u3001\u751f\u8a08\u3092\u3068\u3082\u306b\u3057\u3066\u3044\u306a\u3044\u306e\u3067\u3042\u308c\u3070\u3001\u5404\u7a2e\u624b\u5f53\u306b\u304a\u3051\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306b\u306f\u8a72\u5f53\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3><span id=\"2-4\">2-4.\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005<\/span><\/h3>\n<p>\u4f1a\u793e\u54e1\u3084\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30d1\u30fc\u30c8\u306a\u3069\u304c\u52a0\u5165\u3067\u304d\u308b\u5065\u5eb7\u4fdd\u967a\u306b\u306f\u300c\u6276\u990a\u300d\u3068\u3044\u3046\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u3068\u306a\u3063\u305f\u4eba\u306f\u3001\u75c5\u6c17\u3084\u30b1\u30ac\u3001\u51fa\u7523\u306a\u3069\u3092\u3057\u305f\u3068\u304d\u306b\u3001\u88ab\u4fdd\u967a\u8005\u672c\u4eba\u3068\u540c\u69d8\u306b\u4fdd\u967a\u7d66\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u203b\u4e00\u90e8\u88ab\u6276\u990a\u8005\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u7d66\u4ed8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u88ab\u6276\u990a\u8005\u3068\u306a\u308c\u308b\u306e\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u3084\u5b50\u4f9b\u3001\u5b6b\u306a\u3069\u3067\u3059\u3002\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u3067\u306f\u3001\u4ee5\u4e0b\u306e1\u307e\u305f\u306f2\u306b\u8a72\u5f53\u3059\u308b\u4eba\u304c\u88ab\u6276\u990a\u8005\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ol>\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u30fb\u66fe\u7956\u6bcd\u306a\u3069\uff09\u3084\u914d\u5076\u8005\u3001\u5b50\u4f9b\u3001\u5b6b\u3001\u5144\u5f1f\u59c9\u59b9\u306e\u3046\u3061\u4e3b\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u3067\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u4eba<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u3068\u540c\u4e00\u306e\u4e16\u5e2f\u3067\u4e3b\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u306b\u3088\u308a\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u6b21\u306e\u4eba\n<ul style=\"list-style: lower-alpha;\">\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u4e09\u89aa\u7b49\u4ee5\u5185\u306e\u89aa\u65cf\uff081\uff0e\u306b\u8a72\u5f53\u3059\u308b\u4eba\u3092\u9664\u304f\uff09<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u914d\u5076\u8005\u3067\u3001\u6238\u7c4d\u4e0a\u5a5a\u59fb\u306e\u5c4a\u51fa\u306f\u3057\u3066\u3044\u306a\u3044\u304c\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4eba\u306e\u7236\u6bcd\u304a\u3088\u3073\u5b50<\/li>\n<li>b\u306e\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u304a\u3051\u308b\u7236\u6bcd\u304a\u3088\u3073\u5b50<\/li>\n<\/ul>\n<p><span style=\"font-size:80%\">\u203b\u53c2\u8003\uff1a\u5168\u56fd\u5065\u5eb7\u4fdd\u967a\u5354\u4f1a\u300c<a href=\"https:\/\/www.kyoukaikenpo.or.jp\/g3\/cat320\/sb3160\/sbb3163\/1959-230\/#7-a\" class=\"textBlue2 underLine hover-orange broken_link\" rel=\"noopener noreferrer nofollow\" target=\"_blank\">\u88ab\u6276\u990a\u8005\u3068\u306f\uff1f<\/a>\u300d<\/span>\n        <\/li>\n<\/ol>\n<\/div>\n<p>1\u30682\u306e\u3069\u3061\u3089\u3082\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u4fdd\u967a\u8005\u306b\u3088\u3063\u3066\u751f\u8a08\u3092\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u88ab\u6276\u990a\u8005\u306e\u6761\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u88ab\u4fdd\u967a\u8005\u306b\u3088\u3063\u3066\u751f\u8a08\u304c\u7dad\u6301\u3055\u308c\u3066\u3044\u308b\u3068\u307f\u306a\u3055\u308c\u308b\u306e\u306f\u3001\u7d30\u304b\u3044\u898f\u5b9a\u306f\u3042\u308b\u3082\u306e\u306e\u57fa\u672c\u7684\u306b\u300c\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80\u300d\u3067\u3042\u308b\u4eba\u3067\u3059\u3002<span style=\"font-size:80%\">\u203b60\u6b73\u4ee5\u4e0a\u307e\u305f\u306f\u969c\u5bb3\u539a\u751f\u5e74\u91d1\u3092\u53d7\u3051\u3089\u308c\u308b\u7a0b\u5ea6\u306e\u969c\u5bb3\u8005\u306e\u5834\u5408\u306f180\u4e07\u5186\u672a\u6e80<\/span><\/p>\n<p>\u6c11\u6cd5\u306b\u304a\u3051\u308b\u88ab\u6276\u990a\u8005\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306b\u7d4c\u6e08\u7684\u306a\u652f\u63f4\u3092\u53d7\u3051\u308b\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u306b\u5bfe\u3057\u3001\u5065\u5eb7\u4fdd\u967a\u3067\u306f\u4e3b\u306b\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u3067\u751f\u6d3b\u3092\u3057\u3066\u3044\u308b\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u89aa\u65cf\u304c\u88ab\u6276\u990a\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u540c\u3058\u8a00\u8449\u3067\u3042\u3063\u3066\u3082\u3001\u5b9a\u7fa9\u3084\u8981\u4ef6\u304c\u7570\u306a\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5c65\u6b74\u66f8\u306e\u6276\u990a\u5bb6\u65cf\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5065\u5eb7\u4fdd\u967a\u4e0a\u306e\u88ab\u6276\u990a\u8005\u3092\u8a18\u8f09\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u6276\u990a\u7fa9\u52d9\u8005\u3068\u4fdd\u8b77\u8005\u306e\u9055\u3044\u3001\u30a4\u30ec\u30ae\u30e5\u30e9\u30fc\u306a\u5834\u5408\u306e\u6276\u990a\u7fa9\u52d9\u8005<\/span><\/h2>\n<p>\u300c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u300d\u300c\u592b\u5a66\u304c\u96e2\u5a5a\u3057\u305f\u3042\u3068\u306b\u5b50\u4f9b\u306e\u89aa\u6a29\u3092\u6301\u3064\u89aa\u304c\u518d\u5a5a\u3057\u305f\u300d\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u3067\u306f\u3001\u8ab0\u304c\u6276\u990a\u7fa9\u52d9\u8005\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305a\u3001\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u3001\u990a\u89aa\u3068\u990a\u5b50\u306f\u304a\u4e92\u3044\u306b\u6276\u990a\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u6c11\u6cd5\u306b\u306f\u3001\u990a\u89aa\u3068\u990a\u5b50\u306f\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u65e5\u304b\u3089\u8840\u65cf\u9593\u306b\u304a\u3051\u308b\u540c\u4e00\u306e\u89aa\u65cf\u95a2\u4fc2\u3068\u306a\u308b\u65e8\u304c\u898f\u5b9a\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u5b50\u4f9b\u306e\u3044\u308b\u592b\u5a66\u304c\u96e2\u5a5a\u3057\u305f\u5834\u5408\u306f\u3001\u3069\u3061\u3089\u304c\u89aa\u6a29\u8005\u3067\u3042\u308b\u304b\u306b\u304b\u304b\u308f\u3089\u305a\u4e21\u89aa\u3068\u3082\u306b\u5b50\u4f9b\u306e\u6276\u990a\u7fa9\u52d9\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3001\u5b50\u4f9b\u306e\u89aa\u6a29\u8005\u3067\u3042\u308b\u89aa\u304c\u518d\u5a5a\u3092\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u3082\u3046\u7247\u65b9\u306e\u89aa\u306e\u6276\u990a\u7fa9\u52d9\u306f\u6d88\u6ec5\u3057\u307e\u305b\u3093\u3002\u5b50\u4f9b\u304c\u6210\u4eba\u3059\u308b\u307e\u3067\u306f\u300c\u990a\u80b2\u8cbb\u300d\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u89aa\u6a29\u8005\u3067\u3042\u308b\u89aa\u306e\u518d\u5a5a\u8005\u3068\u9023\u308c\u5b50\u3067\u3042\u308b\u5b50\u4f9b\u304c\u990a\u5b50\u7e01\u7d44\u3092\u3057\u305f\u5834\u5408\u3001\u3082\u3046\u7247\u65b9\u306e\u89aa\u306e\u6276\u990a\u7fa9\u52d9\u306f\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u666e\u901a\u990a\u5b50\u7e01\u7d44\u3067\u3042\u308c\u3070\u5b9f\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u304c\u7d99\u7d9a\u3059\u308b\u305f\u3081\u3001\u6276\u990a\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u3001\u7279\u5225\u990a\u5b50\u7e01\u7d44\u3092\u3059\u308b\u3068\u3001\u5b9f\u89aa\u3068\u306e\u89aa\u5b50\u95a2\u4fc2\u304c\u89e3\u6d88\u3055\u308c\u308b\u305f\u3081\u3001\u6276\u990a\u7fa9\u52d9\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"4\">4.\u6276\u990a\u7fa9\u52d9\u8005\u306e\u7406\u89e3\u306f\u76f8\u7d9a\u3084\u8d08\u4e0e\u306b\u304a\u3044\u3066\u3082\u91cd\u8981<\/span><\/h2>\n<p>\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u3066\u76f8\u7d9a\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3084\u5bb6\u65cf\u306b\u8ca1\u7523\u3092\u8d08\u4e0e\u3059\u308b\u3068\u304d\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u304c\u5b9a\u3081\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u305d\u306e\u7406\u7531\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"4-1\">4-1.\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u3084\u907a\u7523\u5206\u5272\u6642\u306b\u6276\u990a\u7fa9\u52d9\u8005\u304c\u95a2\u4fc2\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/span><\/h3>\n<p>\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\u300d\u3084\u300c\u969c\u5bb3\u8005\u63a7\u9664\u300d\u3092\u9069\u7528\u3067\u304d\u308b\u5834\u5408\u3001\u6276\u990a\u7fa9\u52d9\u8005\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u984d\u304c\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6276\u990a\u7fa9\u52d9\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3092\u732e\u8eab\u7684\u306b\u4e16\u8a71\u3057\u3066\u3044\u305f\u4eba\u306f\u300c\u5bc4\u4e0e\u5206\u300d\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u3088\u308a\u591a\u304f\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4><span id=\"4-1-1\">4-1-1.\u672a\u6210\u5e74\u8005\u63a7\u9664\u30fb\u969c\u5bb3\u8005\u63a7\u9664<\/span><\/h4>\n<p>\u76f8\u7d9a\u7a0e\u3067\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u6240\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u5236\u5ea6\u306e\u3046\u3061\u300c\u672a\u6210\u5e74\u8005\u63a7\u9664\uff08\u672a\u6210\u5e74\u306e\u7a0e\u984d\u63a7\u9664\uff09\u300d\u3068\u300c\u969c\u5bb3\u8005\u63a7\u9664\uff08\u969c\u5bb3\u8005\u306e\u7a0e\u984d\u63a7\u9664\uff09\u300d\u306f\u3001\u6276\u990a\u7fa9\u52d9\u8005\u304c\u95a2\u4fc2\u3057\u307e\u3059\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u672a\u6210\u5e74\u3067\u3042\u308b\u3068\u304d\u306b\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u4e00\u5b9a\u91d1\u984d\u3092\u63a7\u9664\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u969c\u5bb3\u8005\u63a7\u9664\u306f\u3001\u76f8\u7d9a\u4eba\u304c85\u6b73\u672a\u6e80\u306e\u969c\u5bb3\u8005\u3067\u3042\u308b\u3068\u304d\u306b\u3001\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u3068\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u969c\u5bb3\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table class=\"decoration-table\">\n<tbody>\n<tr>\n<th><\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<tr>\n<th>\u672a\u6210\u5e74\u8005\u63a7\u9664<\/th>\n<td>\n                \uff0818\u6b73\u2212\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186<br \/>\n                \u203b\u76f8\u7d9a\u958b\u59cb\u304c\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u5834\u5408\u306f\u300c\uff0820\u6b73\u2212\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186\u300d\n            <\/td>\n<\/tr>\n<tr>\n<th>\u969c\u5bb3\u8005\u63a7\u9664<\/th>\n<td>\n                \u4e00\u822c\u969c\u5bb3\u8005\uff1a\uff0885\u6b73\u2212\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\uff09\u00d710\u4e07\u5186<br \/>\n                \u7279\u5225\u969c\u5bb3\u8005\uff1a\uff0885\u6b73\u2212\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\uff09\u00d720\u4e07\u5186\n            <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u969c\u5bb3\u8005\u63a7\u9664\u3067\u306f\u3001\u4e00\u822c\u969c\u5bb3\u8005\u3088\u308a\u3082\u969c\u5bb3\u306e\u7a0b\u5ea6\u304c\u91cd\u3044\u7279\u5225\u969c\u5bb3\u8005\u306e\u65b9\u304c\u63a7\u9664\u984d\u306f\u9ad8\u3044\u3067\u3059\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u969c\u5bb3\u8005\u63a7\u9664\u3067\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\u306b\u3064\u3044\u3066\u306f1\u5e74\u672a\u6e80\u3092\u5207\u308a\u6368\u3066\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u76f8\u7d9a\u767a\u751f\u6642\u306e\u5e74\u9f62\u304c15\u6b735\u30f6\u6708\u3067\u3042\u308b\u5834\u5408\u3001\u63a7\u9664\u984d\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306f15\u6b73\u3068\u3057\u307e\u3059\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u63a7\u9664\u3068\u969c\u5bb3\u8005\u63a7\u9664\u3067\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u7a0e\u984d\u304c\u63a7\u9664\u984d\u3088\u308a\u3082\u5c11\u306a\u304b\u3063\u305f\u3068\u304d\u3001\u63a7\u9664\u984d\u306e\u4f59\u308a\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u304c\u5b9a\u3081\u308b\u6276\u990a\u7fa9\u52d9\u8005\u306e\u76f8\u7d9a\u7a0e\u984d\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u300114\u6b736\u30f6\u6708\u306e\u76f8\u7d9a\u4eba\u304c\u907a\u7523\u3092\u76f8\u7d9a\u3059\u308b\u3068\u3057\u307e\u3057\u3087\u3046\u3002\u672a\u6210\u5e74\u8005\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u300c\uff0818\u6b73\u221215\u6b73\uff09\u00d710\u4e07\u5186\uff1d30\u4e07\u5186\u300d\u3067\u3059\u3002\u76f8\u7d9a\u7a0e\u984d\u304c20\u4e07\u5186\u3067\u3042\u3063\u305f\u5834\u5408\u300130\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u306810\u4e07\u5186\u304c\u4f59\u308a\u307e\u3059\u3002\u3053\u306e\u4f59\u3063\u305f10\u4e07\u5186\u306f\u3001\u672a\u6210\u5e74\u3067\u3042\u308b\u76f8\u7d9a\u4eba\u306e\u6276\u990a\u7fa9\u52d9\u8005\uff08\u89aa\u308418\u6b73\u4ee5\u4e0a\u306e\u5144\u5f1f\u59c9\u59b9\u306a\u3069\uff09\u306e\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u672a\u6210\u5e74\u8005\u306e\u7a0e\u984d\u63a7\u9664\u3084\u969c\u5bb3\u8005\u63a7\u9664\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a href=\"https:\/\/chester-souzoku.com\/declaration_new\/basic-deduction-191\" class=\"textBlue2 underLine hover-orange\" rel=\"noopener noreferrer\" target=\"_blank\">\u3010\u76f8\u7d9a\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u3011\u8a08\u7b97\u5f0f\u30fb\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u8981\u5426\u30fb\u6ce8\u610f\u70b9\u3082\u89e3\u8aac<\/a><\/p>\n<h4><span id=\"4-1-2\">4-1-2.\u5bc4\u4e0e\u5206<\/span><\/h4>\n<p>\u5bc4\u4e0e\u5206\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u3092\u4ecb\u8b77\u306a\u3069\u3067\u652f\u3048\u3001\u305d\u306e\u4eba\u306e\u8ca1\u7523\u306e\u7dad\u6301\u3084\u5897\u52a0\u306b\u8ca2\u732e\u3057\u305f\u76f8\u7d9a\u4eba\u304c\u591a\u3081\u306b\u907a\u7523\u3092\u53d6\u5f97\u3067\u304d\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3059\u3002\u907a\u7523\u5206\u5272\u5354\u8b70\u3092\u3059\u308b\u969b\u306b\u5bc4\u4e0e\u5206\u3092\u4e3b\u5f35\u3057\u3066\u305d\u308c\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u591a\u304f\u306e\u907a\u7523\u3092\u76f8\u7d9a\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u66ae\u3089\u3057\u3092\u7dad\u6301\u3059\u308b\u305f\u3081\u306e\u751f\u6d3b\u8cbb\u3092\u6e21\u3057\u3066\u3044\u305f\u5834\u5408\u3084\u3001\u52e4\u52d9\u5148\u3092\u9000\u8077\u3057\u3066\u7121\u511f\u3067\u88ab\u76f8\u7d9a\u4eba\u306e\u770b\u8b77\u3084\u4ecb\u8b77\u306b\u5f93\u4e8b\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5bc4\u4e0e\u5206\u304c\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u76f4\u7cfb\u8840\u65cf\u3084\u5144\u5f1f\u59c9\u59b9\u3001\u540c\u5c45\u306e\u89aa\u65cf\u306a\u3069\u304c\u5bc4\u4e0e\u5206\u3092\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306b\u8ca2\u732e\u3057\u305f\u5ea6\u5408\u3044\u304c\u6276\u990a\u7fa9\u52d9\u306e\u7bc4\u56f2\u3092\u8d85\u3048\u3066\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u88ab\u76f8\u7d9a\u4eba\u3068\u5358\u306b\u540c\u5c45\u3057\u3066\u3044\u305f\u308a\u3001\u65e5\u5e38\u751f\u6d3b\u3092\u9001\u308b\u4e2d\u3067\u98df\u8cbb\u306e\u4e16\u8a71\u3092\u3057\u305f\u308a\u3059\u308b\u3060\u3051\u3067\u306f\u3001\u901a\u5e38\u306e\u6276\u990a\u7fa9\u52d9\u306e\u7bc4\u56f2\u5185\u3068\u306a\u308b\u305f\u3081\u3001\u5bc4\u4e0e\u5206\u306f\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u5bc4\u4e0e\u5206\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3084\u4e3b\u5f35\u3059\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\uff08\u53c2\u8003\uff09<a href=\"https:\/\/chester-tax.com\/encyclopedia\/17508.html\" class=\"textBlue2 underLine hover-orange\">\u76f8\u7d9a\u306e\u5bc4\u4e0e\u5206\u3068\u306f\u3002\u5bc4\u4e0e\u5206\u3092\u4e3b\u5f35\u3067\u304d\u308b\u4f8b\u3092\u7d39\u4ecb\uff01\u8a3c\u62e0\u306b\u3067\u304d\u308b\u66f8\u985e\u306f\uff1f<\/a><\/p>\n<h3><span 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