{"id":990,"date":"2017-02-22T09:00:46","date_gmt":"2017-02-22T00:00:46","guid":{"rendered":"https:\/\/chester-consulting.jp\/?p=990"},"modified":"2023-08-08T15:21:55","modified_gmt":"2023-08-08T06:21:55","slug":"tax-avoidance","status":"publish","type":"post","link":"https:\/\/chester-tax.com\/academy\/blog\/hyouka\/tax-avoidance-990","title":{"rendered":"\u300c\u7dcf\u52476\u9805\u300d\u3067\u76f8\u7d9a\u7a0e\u306e\u60aa\u8cea\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306f\u5c01\u3058\u3089\u308c\u308b"},"content":{"rendered":"<p>\u3088\u308a\u591a\u304f\u306e\u8ca1\u7523\u3092\u5f8c\u7d99\u8005\u306b\u6b8b\u3059\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u60aa\u8cea\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306f\u56fd\u7a0e\u5e81\u306e\u300c\u7dcf\u52476\u9805\u300d\u306b\u3088\u3063\u3066\u5c01\u3058\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u3001\u7dcf\u52476\u9805\u306e\u6982\u8981\u3084\u3001\u7dcf\u52476\u9805\u304c\u5b58\u5728\u3059\u308b\u7406\u7531\u306a\u3069\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u3087\u3046\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=\"#16_16\">1\uff0e\u300c\u7dcf\u52476\u9805\u300d\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 \u7b2c1\u7ae0\u7dcf\u52476\u9805\uff09\u3068\u306f\uff1f<\/a><ul><li><a href=\"#1-1\">1-1\uff0e\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u3066\u3044\u308b\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u3068\u306f<\/a><\/li><li><a href=\"#1-21\">1-2\uff0e\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u7b2c1\u7ae0\u306b\u306f\u4f55\u304c\u66f8\u304b\u308c\u3066\u3044\u308b\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#26\">2\uff0e\u300c\u7dcf\u52476\u9805\u300d\u304c\u5b58\u5728\u3059\u308b\u7406\u7531\u3068\u610f\u7fa9<\/a><ul><li><a href=\"#2-1\">2-1\uff0e\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6d3b\u7528\u3057\u305f\u7bc0\u7a0e\u304c\u554f\u984c\u306b<\/a><\/li><li><a href=\"#2-26\">2-2\uff0e\u7dcf\u52476\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u306f\uff1f<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"16_16\">1\uff0e\u300c\u7dcf\u52476\u9805\u300d\uff08\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054 \u7b2c1\u7ae0\u7dcf\u52476\u9805\uff09\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u300c\u7dcf\u52476\u9805\u300d\u306e\u7dcf\u5247\u3068\u306f\u3001\u56fd\u7a0e\u5e81\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u7b2c1\u7ae0\u306e\u7dcf\u5247\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305a\u306f\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u306e\u6982\u8981\u306b\u3064\u3044\u3066\u7c21\u5358\u306b\u3054\u8aac\u660e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"1-1\">1-1\uff0e\u56fd\u7a0e\u5e81\u304c\u5b9a\u3081\u3066\u3044\u308b\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u3068\u306f<\/span><\/h3>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3068\u306f\u3001\u3055\u307e\u3056\u307e\u306a\u8ca1\u7523\u306e\u4fa1\u683c\u8a55\u4fa1\u57fa\u6e96\u3092\u5b9a\u3081\u305f\u901a\u9054\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n\u56fd\u6c11\u306e\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u306f\u3001\u3053\u306e\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u306b\u6cbf\u3063\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002\u3061\u306a\u307f\u306b\u901a\u9054\u3068\u306f\u3001\u3042\u304f\u307e\u3067\u884c\u653f\u304c\u6cd5\u5f8b\u306e\u89e3\u91c8\u3084\u6307\u91dd\u306a\u3069\u3092\u77e5\u3089\u305b\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3042\u308a\u3001\u6cd5\u307b\u3069\u306e\u5f37\u5236\u529b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u901a\u9054\u3068\u8457\u3057\u304f\u7570\u306a\u308b\u6cd5\u89e3\u91c8\u3092\u3057\u305f\u5834\u5408\u306f\u56fd\u304b\u3089\u6307\u6458\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3><span id=\"1-21\">1-2\uff0e\u300c\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u300d\u7b2c1\u7ae0\u306b\u306f\u4f55\u304c\u66f8\u304b\u308c\u3066\u3044\u308b\uff1f<\/span><\/h3>\n<p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306f\u51688\u7ae0\u3067\u69cb\u6210\u3055\u308c\u3066\u304a\u308a\u3001\u5192\u982d\u306e\u7b2c1\u7ae0\u306b\u306f\u57fa\u672c\u901a\u9054\u5168\u4f53\u306b\u901a\u3058\u308b\u30eb\u30fc\u30eb\u304c\u7c21\u6613\u7684\u306b\u307e\u3068\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u672c\u30da\u30fc\u30b8\u306e\u4e3b\u984c\u3067\u3042\u308b\u300c\u7dcf\u52476\u9805\u300d\u306f\u3001\u7b2c1\u7ae0\u306e\u6700\u5f8c\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<blockquote><p>\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u3000\u7b2c1\u7ae0\u3000\u7dcf\u5247<br \/>\n6\u3000\u3053\u306e\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u3063\u3066\u8a55\u4fa1\u3059\u308b\u3053\u3068\u304c\u8457\u3057\u304f\u4e0d\u9069\u5f53\u3068\u8a8d\u3081\u3089\u308c\u308b\u8ca1\u7523\u306e\u4fa1\u984d\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6307\u793a\u3092\u53d7\u3051\u3066\u8a55\u4fa1\u3059\u308b\u3002<br \/>\n\u5f15\u7528\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/sisan\/hyoka_new\/01\/01.htm#a-6\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u3000\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u90546\uff08\u3053\u306e\u901a\u9054\u306e\u5b9a\u3081\u306b\u3088\u308a\u96e3\u3044\u5834\u5408\u306e\u8a55\u4fa1\uff09<\/a><\/p><\/blockquote>\n<p>\u3053\u306e\u3088\u3046\u306b\u7dcf\u52476\u9805\u3067\u306f\u3001\u300c\u305f\u3068\u3048\u57fa\u672c\u901a\u9054\u4e0a\u3067\u306f\u554f\u984c\u306e\u306a\u3044\u8ca1\u7523\u8a55\u4fa1\u3067\u3042\u3063\u3066\u3082\u3001\u3042\u307e\u308a\u306b\u884c\u304d\u904e\u304e\u305f\u7bc0\u7a0e\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u9577\u5b98\u306e\u6307\u793a\u306e\u3082\u3068\u8ca1\u7523\u8a55\u4fa1\u3092\u9069\u6b63\u306b\u76f4\u3059\u300d\u3068\u3044\u3046\u8868\u8a18\u304c\u306a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u306a\u305c\u3053\u306e\u3088\u3046\u306a\u9805\u76ee\u304c\u52a0\u3048\u3089\u308c\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h2><span id=\"26\">2\uff0e\u300c\u7dcf\u52476\u9805\u300d\u304c\u5b58\u5728\u3059\u308b\u7406\u7531\u3068\u610f\u7fa9<\/span><\/h2>\n<p>\u7dcf\u52476\u9805\u304c\u5b58\u5728\u3059\u308b\u7406\u7531\u306f\u3001\u300c\u6cd5\u306e\u629c\u3051\u7a74\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u300d\u300c\u7a0e\u5236\u306e\u516c\u5e73\u5316\u306e\u305f\u3081\u300d\u306a\u3069\u306e\u8981\u56e0\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3><span id=\"2-1\">2-1\uff0e\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6d3b\u7528\u3057\u305f\u7bc0\u7a0e\u304c\u554f\u984c\u306b<\/span><\/h3>\n<p>\u305f\u3068\u3048\u30702016\u5e74\u306b\u306f\u3001\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u6d3b\u7528\u3057\u305f\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u304c\u554f\u984c\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u9ad8\u5c64\u968e\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u4e0a\u3067\u306e\u4fa1\u5024\u3068\u3001\u5b9f\u969b\u306e\u6642\u4fa1\u3068\u304c\u4e56\u96e2\u3057\u3084\u3059\u3044\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u3063\u3066\u300c\u73fe\u91d1\u3067\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u9ad8\u5c64\u968e\u3092\u8cfc\u5165\u2192\u5b50\u3069\u3082\u306b\u76f8\u7d9a\u3057\u3001\uff08\u73fe\u91d1\u3067\u76f8\u7d9a\u3059\u308b\u3088\u308a\u306f\u308b\u304b\u306b\u5b89\u3044\uff09\u76f8\u7d9a\u7a0e\u3092\u652f\u6255\u3046\u2192\u9ad8\u5c64\u968e\u3092\u58f2\u5374\u3059\u308b\u300d\u3068\u3044\u3046\u624b\u9806\u306b\u3088\u3063\u3066\u7bc0\u7a0e\u304c\u53ef\u80fd\u3067\u3059\u3002\u5bcc\u88d5\u5c64\u3092\u4e2d\u5fc3\u306b\u3053\u306e\u7bc0\u7a0e\u65b9\u6cd5\u304c\u6ce8\u76ee\u3055\u308c\u305f\u3053\u3068\u306b\u3088\u308a\u3001\u653f\u5e9c\u306f\u30bf\u30ef\u30fc\u30de\u30f3\u30b7\u30e7\u30f3\u9ad8\u5c64\u968e\u3078\u306e\u5897\u7a0e\u3092\u691c\u8a0e\u3059\u308b\u306a\u3069\u3001\u5bfe\u7b56\u306b\u4e57\u308a\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e0a\u8a18\u306e\u554f\u984c\u306f\u3001\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u4e0a\u3067\u306f\u9069\u6b63\u3067\u3059\u304c\u3001\u6cd5\u5f8b\u306e\u4e88\u671f\u3057\u306a\u3044\u904e\u5ea6\u306a\u7bc0\u7a0e\u3068\u3044\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u6cd5\u4ee4\u304a\u3088\u3073\u901a\u9054\u306f\u3001\u3059\u3079\u3066\u306e\u4e8b\u4f8b\u3092\u30ab\u30d0\u30fc\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u8ca1\u7523\u8a55\u4fa1\u57fa\u672c\u901a\u9054\u306e\u300c\u7dcf\u52476\u9805\u300d\u306f\u3001\u523b\u3005\u3068\u9032\u6b69\u3059\u308b\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306e\u624b\u6bb5\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"2-26\">2-2\uff0e\u7dcf\u52476\u9805\u304c\u9069\u7528\u3055\u308c\u308b\u57fa\u6e96\u306f\uff1f<\/span><\/h3>\n<p>\u300c\u7dcf\u52476\u9805\u304c\u3069\u306e\u3088\u3046\u306a\u57fa\u6e96\u3067\u9069\u7528\u3055\u308c\u308b\u306e\u304b\u300d\u306b\u3064\u3044\u3066\u306f\u3001\u660e\u78ba\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u660e\u3089\u304b\u306b\u7bc0\u7a0e\u76ee\u5f53\u3066\u3068\u601d\u308f\u308c\u308b\u884c\u70ba\uff08\u76f8\u7d9a\u76f4\u524d\u306b\u3001\u6642\u4fa1\u3068\u8ca1\u7523\u8a55\u4fa1\u304c\u4e56\u96e2\u3057\u3084\u3059\u3044\u8cc7\u7523\u3092\u8cfc\u5165\u3057\u3001\u76f8\u7d9a\u5f8c\u306b\u5373\u58f2\u5374\u3059\u308b\uff09\u306f\u4e0d\u9069\u5f53\u3068\u307f\u306a\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3088\u308a\u591a\u304f\u306e\u8ca1\u7523\u3092\u5f8c\u7d99\u8005\u306b\u6b8b\u3059\u305f\u3081\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u5bfe\u7b56\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u60aa\u8cea\u306a\u7bc0\u7a0e\u5bfe\u7b56\u306f\u56fd\u7a0e\u5e81\u306e\u300c\u7dcf\u52476\u9805\u300d\u306b\u3088\u3063\u3066\u5c01\u3058\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u3001\u7dcf\u52476\u9805\u306e\u6982\u8981\u3084\u3001\u7dcf\u52476\u9805\u304c\u5b58\u5728\u3059\u308b\u7406\u7531\u306a\u3069\u306b\u3064\u3044\u3066\u3054 [&hellip;]<\/p>\n","protected":false},"author":267,"featured_media":991,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[79],"tags":[],"_links":{"self":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/990"}],"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=990"}],"version-history":[{"count":3,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/990\/revisions"}],"predecessor-version":[{"id":3687,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/posts\/990\/revisions\/3687"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media\/991"}],"wp:attachment":[{"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/media?parent=990"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/categories?post=990"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/chester-tax.com\/academy\/wp-json\/wp\/v2\/tags?post=990"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}