
{"id":747,"date":"2017-02-03T18:46:39","date_gmt":"2017-02-03T09:46:39","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=747"},"modified":"2023-08-17T15:17:42","modified_gmt":"2023-08-17T06:17:42","slug":"resident-tax","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/tokurei\/resident-tax-747","title":{"rendered":"\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u63a7\u9664\u3067\u304d\u308b\u4f4f\u6c11\u7a0e"},"content":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u306f\u50b5\u52d9\u63a7\u9664\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u5165\u91d1\u306e\u4ed6\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u304a\u3051\u308b\u9810\u304b\u308a\u6577\u91d1\u3084\u672a\u6255\u3044\u306e\u533b\u7642\u8cbb\u3084\u7a0e\u91d1\u306a\u3069\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3082\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\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.\u4f4f\u6c11\u7a0e\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u50b5\u52d9\u63a7\u9664\u53ef\u80fd<\/a><\/li><li><a href=\"#2\">2.\u63a7\u9664\u3067\u304d\u308b\u4f4f\u6c11\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u672a\u6255\u3044\u306e\u3082\u306e<\/a><\/li><li><a href=\"#3\">3.\u6b7b\u4ea1\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/a><\/li><\/ul><\/div>\n<h2><span id=\"1\">1.\u4f4f\u6c11\u7a0e\u306f\u76f8\u7d9a\u7a0e\u7533\u544a\u306b\u304a\u3044\u3066\u50b5\u52d9\u63a7\u9664\u53ef\u80fd<\/span><\/h2>\n<p>\u65e5\u672c\u306e\u76f8\u7d9a\u5236\u5ea6\u3067\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u30d7\u30e9\u30b9\u306e\u8ca1\u7523\u304c\u627f\u7d99\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u501f\u5165\u91d1\u306e\u3088\u3046\u306a\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3082\u627f\u7d99\u3055\u308c\u307e\u3059\u3002\u501f\u5165\u91d1\u3084\u672a\u6255\u3044\u91d1\u306f\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u76f8\u7d9a\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u969b\u306f\u30de\u30a4\u30ca\u30b9\u306e\u8ca1\u7523\u3092\u8003\u616e\u3057\u3066\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u3057\u307e\u3059\u3002<\/p>\n<p>\u501f\u5165\u91d1\u306a\u3069\u306e\u50b5\u52d9\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u3066\u3001\u3053\u308c\u3092\u50b5\u52d9\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u5165\u91d1\u3084\u672a\u6255\u91d1\u306a\u3069\u306e\u50b5\u52d9\u3060\u3051\u3067\u306a\u304f\u3001\u846c\u5f0f\u8cbb\u7528\u3082\u5bfe\u8c61\u3067\u3059\u3002\u4e00\u822c\u7684\u306a\u76f8\u7d9a\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306b\u3088\u3063\u3066\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u3068\u846c\u5f0f\u8cbb\u7528\u306f\u3001\u4ee5\u4e0b\u306e2\u3064\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u76f8\u7d9a\u7a0e\u6cd513\u6761\uff09<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u50b5\u52d9\u3067\u76f8\u7d9a\u958b\u59cb\u6642\u306b\u304a\u3044\u3066\u5b58\u5728\u3059\u308b\u3082\u306e\uff08\u79df\u7a0e\u516c\u8ab2\u3092\u542b\u3080\u3002\uff09<br \/>\n\u30fb\u88ab\u76f8\u7d9a\u4eba\u306e\u846c\u5100\u306b\u4fc2\u308b\u8cbb\u7528<\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u6642\u70b9\u3067\u7d0d\u3081\u308b\u3053\u3068\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u7a0e\u91d1\u306f\u3001\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f8c\u3001\u76f8\u7d9a\u4eba\u304c\u7d0d\u4ed8\u3059\u308b\u88ab\u76f8\u7d9a\u4eba\u306e\u7a0e\u91d1\u3082\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u6642\u70b9\u3067\u4f4f\u6c11\u767b\u9332\u304c\u3042\u308b\u3082\u306e\u306b\u5bfe\u3057\u3066\u5e02\u753a\u6751\u304c\u8ab2\u3059\u7a0e\u91d1\u306a\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306b\u672a\u6255\u3044\u3060\u3063\u305f\u4f4f\u6c11\u7a0e\u306f\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3044\u3001\u305d\u306e\u984d\u3092\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2><span id=\"2\">2.\u63a7\u9664\u3067\u304d\u308b\u4f4f\u6c11\u7a0e\u306f\u88ab\u76f8\u7d9a\u4eba\u304c\u672a\u6255\u3044\u306e\u3082\u306e<\/span><\/h2>\n<p>\u4f4f\u6c11\u7a0e\u306f\u524d\u5e74\u8ab2\u7a0e\u65b9\u5f0f\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u30011\u67081\u65e5\u306b\u4f4f\u6240\u5730\u306e\u3042\u308b\u5e02\u753a\u6751\u304c\u524d\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u4f4f\u6c11\u7a0e\u3092\u5fb4\u53ce\u3057\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u306e\u6642\u671f\u306b\u3088\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u30b1\u30fc\u30b9\u3068\u78ba\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u5f8c\u3001\u76f8\u7d9a\u4eba\u304c\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6c11\u7a0e\u3092\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3059\u3067\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3068\u3001\u672a\u6255\u3044\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u672a\u6255\u3044\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u304b\u3089\u50b5\u52d9\u63a7\u9664\u3067\u304d\u308b\u306e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u6642\u306b\u4f4f\u6c11\u7a0e\u306e\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3001\u3057\u3066\u3044\u306a\u3044\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u672a\u6255\u3044\u306b\u306a\u3063\u3066\u3044\u3066\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3046\u4f4f\u6c11\u7a0e\u306e\u984d\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u7a0e\u91d1\u306f\u3001\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u3067\u3059\u304c\u3001\u3044\u305a\u308c\u3082\u88ab\u76f8\u7d9a\u4eba\u304c\u672a\u6255\u3044\u306e\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2><span id=\"3\">3.\u6b7b\u4ea1\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044<\/span><\/h2>\n<p>\u6240\u5f97\u7a0e\u306f\u524d\u5e74\u8ab2\u7a0e\u65b9\u5f0f\u306a\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5e74\u306b\u6240\u5f97\u304c\u3042\u308c\u3070\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u305d\u3093\u306a\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u73fe\u5728\u3067\u4f4f\u6c11\u767b\u9332\u3057\u3066\u3044\u308b\u65b9\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7fcc\u5e74\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u7fcc\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u304c\u57fa\u6e96\u65e5\u3068\u306a\u308b\u305f\u3081\u3001\u4f4f\u6c11\u767b\u9332\u304c\u306a\u3044\u88ab\u76f8\u7d9a\u4eba\u306f\u305f\u3068\u3048\u524d\u5e74\u306b\u6240\u5f97\u304c\u3042\u3063\u3066\u3082\u4f4f\u6c11\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u3001\u50b5\u52d9\u3084\u846c\u5f0f\u8cbb\u7528\u306f\u50b5\u52d9\u63a7\u9664\u3068\u3057\u3066\u76f8\u7d9a\u8ca1\u7523\u304b\u3089\u5dee\u3057\u5f15\u3051\u307e\u3059\u3002\u63a7\u9664\u3067\u304d\u308b\u50b5\u52d9\u306b\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u501f\u5165\u91d1\u306e\u4ed6\u3001\u4e0d\u52d5\u7523\u7d4c\u55b6\u306b\u304a\u3051\u308b\u9810\u304b\u308a\u6577\u91d1\u3084\u672a\u6255\u3044\u306e\u533b\u7642\u8cbb\u3084\u7a0e\u91d1\u306a\u3069\u304c\u3042\u308a\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u3082\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":749,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[80],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/747"}],"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=747"}],"version-history":[{"count":1,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/747\/revisions"}],"predecessor-version":[{"id":748,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/747\/revisions\/748"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/749"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=747"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=747"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=747"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}