{"id":25973,"date":"2024-01-23T19:40:35","date_gmt":"2024-01-23T10:40:35","guid":{"rendered":"https:\/\/www.kaonavi.jp\/dictionary\/?p=25973"},"modified":"2024-01-23T19:52:40","modified_gmt":"2024-01-23T10:52:40","slug":"haigusyatokubetsukojyo","status":"publish","type":"post","link":"https:\/\/www.kaonavi.jp\/dictionary\/haigusyatokubetsukojyo\/","title":{"rendered":"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f \u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u9055\u3044\u3084\u8981\u70b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f"},"content":{"rendered":"<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u306a\u3044\u4e16\u5e2f\u306e\u7d0d\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5236\u5ea6\u3002\u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u76f8\u9055\u70b9\u3001\u9069\u7528\u8981\u4ef6\u3001\u7533\u544a\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n<h2>\uff11\uff0e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306f\u3001<span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u306e\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3082\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u7d0d\u7a0e\u8005\u304c\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6<\/strong><\/span>\u306e\u3053\u3068\u3002\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u3044\u4e16\u5e2f\u3092\u652f\u63f4\u3057\u3001\u6240\u5f97\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u306e\u304c\u76ee\u7684\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9055\u3044\u306f\u6240\u5f97\u306e\u4e0a\u9650\u984d\u3002\u3057\u304b\u3057\u53cc\u65b9\u306b\u306f\u91d1\u984d\u306e\u91cd\u306a\u308a\u304c\u7121\u3044\u305f\u3081\u3001\u4e21\u65b9\u306e\u63a7\u9664\u304c\u540c\u6642\u306b\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u914d\u5076\u8005\u3068\u306f\u6c11\u6cd5\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u76f8\u624b\u3092\u6307\u3057\u3001\u5a5a\u59fb\u5c4a\u3051\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u4e8b\u5b9f\u5a5a\u3084\u5185\u7e01\u95a2\u4fc2\u306e\u5834\u5408\u306f\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002<\/p>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/h3>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306b\u306f\u3001\u6b21\u306b\u6319\u3052\u308b\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4><strong>\u6240\u5f97<\/strong><\/h4>\n<ul>\n<li>\u7d0d\u7a0e\u8005\uff1a\u5e74\u95931,000\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>\u914d\u5076\u8005\uff1a\u5e74\u959348\u4e07\u5186\u3092\u8d85\u3048133\u4e07\u5186\u4ee5\u4e0b<\/li>\n<\/ul>\n<h4><strong>\u914d\u5076\u8005\u306e\u8981\u4ef6<\/strong><\/h4>\n<ul>\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\uff08\u5185\u7e01\u95a2\u4fc2\u3084\u4e8b\u5b9f\u5a5a\u95a2\u4fc2\u306f\u542b\u307e\u306a\u3044\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u3084\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n<h4><strong>\u9069\u7528\u4e0d\u53ef<\/strong><\/h4>\n<ul>\n<li>\u914d\u5076\u8005\u304c\u307b\u304b\u306e\u89aa\u65cf\uff08\u4e21\u89aa\u306a\u3069\uff09\u306e\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u5834\u5408<\/li>\n<li>\u914d\u5076\u8005\u304c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306f\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u4e00\u65b9\u306e\u307f\uff09<\/li>\n<\/ul>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u63a7\u9664\u984d\u306f\u3001\u7d0d\u7a0e\u8005\u304a\u3088\u3073\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u306b\u3088\u3063\u3066\u6c7a\u5b9a\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u63a7\u9664\u984d\u306e\u7bc4\u56f2\u306f\u3001\u6b21\u306e\u8868\u306b\u3082\u3068\u3065\u3044\u30661\u4e07\u5186\u304b\u308938\u4e07\u5186\u306e\u9593\uff0827\u6bb5\u968e\uff09\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39924\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku.jpg\" alt=\"\" width=\"988\" height=\"527\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku.jpg 988w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku-300x160.jpg 300w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku-768x410.jpg 768w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojo-kingaku-940x501.jpg 940w\" sizes=\"auto, (max-width: 988px) 100vw, 988px\" \/><\/a><\/p>\n<p><span style=\"font-size: 10pt;\">\u51fa\u5178\u5143\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1195.htm\">No.1195\u3000\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u300d<\/span><br \/>\n<span style=\"font-size: 10pt;\">\u203b\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\uff08\u4ee4\u548c2\u5e74\u5206\u4ee5\u964d\uff09\u300d\u3092\u5143\u306b\u4f5c\u6210<\/span><\/p>\n<h2>\uff12\uff0e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001<span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c48\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u306a\u3089103\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u3092\u6e1b\u984d\u3057\u3066\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u5236\u5ea6<\/strong><\/span>\u3067\u3059\u3002<\/p>\n\n\t    \t    <a class=\"c_linkto longc_linkto\" href=\"https:\/\/www.kaonavi.jp\/dictionary\/haigusyakojo\/\">\n\t            <span class=\"longc_img\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"300\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2020\/02\/haigusyakojo_eyecatch2-520x300.jpg\" class=\"attachment-thumb-520 size-thumb-520 wp-post-image\" alt=\"\" \/><\/span>\n\t            <p class=\"longc_content c_linkto_text\"><time class=\"longc_time dfont\" style=\"font-size: 12px;display: block; color:#b5b5b5;\"><i class=\"fas fa-clock\"><\/i> 2022.06.14<\/time><span class=\"longc_title\">\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u3010\u308f\u304b\u308a\u3084\u3059\u304f\u3011\u8a08\u7b97\u65b9\u6cd5\u3001\u671f\u9593\u3001\u7a0e<\/span><br><span class=\"longc_excerpt\">\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u3001\u592b\u307e\u305f\u306f\u59bb\u306e\u3044\u305a\u308c\u304b\u306e\u914d\u5076\u8005\u306e\u6240\u5f97\u3092\u4e00\u5b9a\u984d\u63a7\u9664\u3059\u308b\u5236\u5ea6\u3002\u6761\u4ef6\u3084\u91d1\u984d\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\n\uff11\uff0e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\n\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\u540c\u4e00\u4e16\u5e2f\u306e\u592b\u5a66\u306b\u304a\u3044\u3066\u300c\u7d0d\u7a0e\u8005\u3067\u306f\u306a\u3044\u914d\u5076\u8005\u300d\u306e\u6240\u5f97\u3092\u4e00...<\/span><\/p><\/a>\n<h3>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3068\u306e\u9055\u3044<\/h3>\n<p>\u4e21\u8005\u306e\u76f8\u9055\u70b9\u306f\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<ol>\n<li>\u914d\u5076\u8005\u306e\u6240\u5f97\u984d\uff1a\u914d\u5076\u8005\u63a7\u9664\u306f\u914d\u5076\u8005\u306e\u6240\u5f97\u304c\u5e74\u959348\u4e07\u5186\u4ee5\u4e0b\u3067\u9069\u7528\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f48\u4e07\u5186\u8d85\u3067\u9069\u7528\u3055\u308c\u308b\u70b9\u304c\u7570\u306a\u308b\u3002<\/li>\n<li>\u63a7\u9664\u984d\u306e\u6c7a\u5b9a\u65b9\u6cd5\uff1a\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u91d1\u984d\u306f\u7d0d\u7a0e\u8005\u3068\u914d\u5076\u8005\u305d\u308c\u305e\u308c\u306e\u5e74\u9593\u6240\u5f97\u984d\u3067\u6c7a\u5b9a\u3002\u914d\u5076\u8005\u63a7\u9664\u306f\u7d0d\u7a0e\u8005\u306e\u5e74\u9593\u6240\u5f97\u3068\u914d\u5076\u8005\u306e\u5e74\u9f62\u3067\u6c7a\u307e\u308b<\/li>\n<li>\u5e74\u9f62\u306b\u3088\u308b\u5897\u6e1b\uff1a\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u306f\u914d\u5076\u8005\u306e\u5e74\u9f62\u306b\u3088\u308b\u63a7\u9664\u984d\u306e\u5897\u6e1b\u306f\u306a\u3044\u3002\u914d\u5076\u8005\u63a7\u9664\u3067\u306f\u914d\u5076\u8005\u304c70\u6b73\u4ee5\u4e0a\uff0812\u670831\u65e5\u6642\u70b9\uff09\u306b\u306a\u308b\u3068\u3001\u8001\u4eba\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u3066\u63a7\u9664\u984d\u304c\u5897\u52a0\u3059\u308b<\/li>\n<\/ol>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u5408\u8a08\u6240\u5f97\u984d\u3011<\/strong><\/p>\n<ul>\n<li>\u7d0d\u7a0e\u8005\uff1a\u5e74\u95931,000\u4e07\u5186\u4ee5\u4e0b<\/li>\n<li>\u914d\u5076\u8005\uff1a\u5e74\u959348\u4e07\u5186\u4ee5\u4e0b\uff08\u7d66\u4e0e\u6240\u5f97\u306a\u3089103\u4e07\u5186\u4ee5\u4e0b\uff09<\/li>\n<\/ul>\n<p><strong>\u3010\u914d\u5076\u8005\u306e\u8981\u4ef6\u3011<\/strong><\/p>\n<ul>\n<li>\u6c11\u6cd5\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\uff08\u5185\u7e01\u95a2\u4fc2\u3084\u4e8b\u5b9f\u5a5a\u95a2\u4fc2\u306f\u4e0d\u53ef\uff09<\/li>\n<li>\u7d0d\u7a0e\u8005\uff08\u6276\u990a\u8005\uff09\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u8005\u3084\u767d\u8272\u7533\u544a\u8005\u306e\u4e8b\u696d\u5c02\u5f93\u8005\u3067\u306f\u306a\u3044<\/li>\n<\/ul>\n<h3>\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d<\/h3>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u3092\u6c7a\u3081\u308b\u8981\u7d20\u306f\u3001\u7d0d\u7a0e\u8005\u306e\u5e74\u9593\u6240\u5f97\u984d\u304a\u3088\u3073\u914d\u5076\u8005\u306e\u5e74\u9f62\u3067\u3059\u3002\u63a7\u9664\u984d\u306f13\u4e07\u5186\u304b\u308948\u4e07\u5186\u306e\u7bc4\u56f2\uff089\u6bb5\u968e\uff09\u306b\u5206\u304b\u308c\u307e\u3059\u3002\u306a\u304a\u63a7\u9664\u984d\u306e\u6c7a\u5b9a\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u306e\u5e74\u53ce\u306f\u5f71\u97ff\u3057\u307e\u305b\u3093\u3002\u5177\u4f53\u7684\u306a\u91d1\u984d\u306f\u6b21\u306e\u8868\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39925\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku.jpg\" alt=\"\" width=\"1021\" height=\"256\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku.jpg 1021w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku-300x75.jpg 300w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku-768x193.jpg 768w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojo-kingaku-940x236.jpg 940w\" sizes=\"auto, (max-width: 1021px) 100vw, 1021px\" \/><\/a><\/p>\n<p><span style=\"font-size: 10pt;\">\u51fa\u5178\u5143\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\">No.1191\u2003\u914d\u5076\u8005\u63a7\u9664<\/a>\u300d<br \/>\n\u203b\u300c\u914d\u5076\u8005\u63a7\u9664\u306e\u91d1\u984d\u300d\u3092\u5143\u306b\u4f5c\u6210<br \/>\n<\/span><\/p>\n<h2>\uff13\uff0e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u3068\u5e74\u53ce\u306e\u58c1\u306e\u95a2\u4fc2<\/h2>\n<p><span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u306e\u53ce\u5165\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u308b\u3068\u3001\u7d0d\u7a0e\u8005\u306e\u6240\u5f97\u63a7\u9664\u984d\u304c\u6e1b\u984d\u3057\u305f\u308a\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u5897\u3048\u305f\u308a\u3057\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5909\u5316\u304c\u751f\u3058\u308b\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3092\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3068\u8868\u73fe<\/strong><\/span>\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u300d\u3068\u300c\u914d\u5076\u8005\u63a7\u9664\u300d\u306b\u95a2\u4fc2\u3059\u308b\u300c\u5e74\u53ce\u306e\u58c1\u300d\u3092\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce103\u4e07\u5186\u306e\u58c1<\/h3>\n<p>\u300c103\u4e07\u5186\u306e\u58c1\u300d\u3068\u306f\u3001<span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u306a\u304f\u306a\u308b\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3<\/strong><\/span>\u306e\u3053\u3068\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u53ce\u5165\u304c\u7d66\u4e0e\u6240\u5f97\u3060\u3051\u306e\u5834\u5408\u3001\u300c\u57fa\u790e\u63a7\u966448\u4e07\u5186\uff0b\u7d66\u4e0e\u6240\u5f97\u63a7\u966455\u4e07\u5186\uff1d103\u4e07\u300d\u304c\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u4e0a\u9650\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u304c103\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u914d\u5076\u8005\u63a7\u9664\u3067\u76f8\u6bba\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u8d85\u3048\u305f\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u5e74\u53ce100\u4e07\u5186\u524d\u5f8c\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5730\u57df\u3082\u3042\u308b\u305f\u3081\u3001\u5e74\u53ce103\u4e07\u5186\u3092\u57fa\u6e96\u306b\u3057\u3066\u53ce\u5165\u3092\u8abf\u6574\u3059\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u53ce150\u4e07\u5186\u306e\u58c1<\/h3>\n<p>\u300c150\u4e07\u5186\u306e\u58c1\u300d\u3068\u306f\u3001<span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306b\u304a\u3044\u3066\u6e80\u984d\u306e\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u4e0a\u9650\u984d<\/strong><\/span>\u306e\u3053\u3068\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u5e74\u9593\u7d66\u4e0e\u6240\u5f97\u304c103\u4e07\u5186\u8d85150\u4e07\u5186\u4ee5\u4e0b\u3001\u304b\u3064\u7d0d\u7a0e\u8005\u306e\u5e74\u9593\u6240\u5f97\u304c900\u4e07\u5186\uff08\u7d66\u4e0e\u6240\u5f97\u306a\u30891,095\u4e07\u5186\uff09\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6e80\u984d\u306e38\u4e07\u5186\u304c\u63a7\u9664\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u304c5\u4e07\u5186\u5897\u3048\u308b\u305f\u3073\u306b\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306f\u6570\u4e07\u5186\u305a\u3064\u6e1b\u5c11\u3002\u3055\u3089\u306b\u5e74\u53ce150\u4e07\u5186\u307e\u3067\u306e\u9593\u306b\u306f\u3001\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u8ab2\u305b\u3089\u308c\u308b\u300c106\u4e07\u5186\u306e\u58c1\u300d\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u53ce201\u4e07\u5186\u306e\u58c1<\/h3>\n<p>\u300c201\u4e07\u5186\u306e\u58c1\u300d\u3068\u306f\u3001<span class=\"keiko_yellow\"><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u4e0a\u9650\u984d<\/strong><\/span>\u306e\u3053\u3068\u3002\u914d\u5076\u8005\u306e\u6240\u5f97\u304c201\u4e07\u5186\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u3068\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u307e\u308a\u307e\u3059\u3002201\u4e07\u5186\u306e\u6839\u62e0\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\uff08\u4e0b\u9650\uff09\u304c133\u4e07\u5186<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u304c201\u4e07\u5186\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f68\u4e073,000\u5186\uff08201\u4e07\u5186\u00d730\uff05+8\u4e07\u5186\uff09<\/li>\n<\/ul>\n<p>\u3053\u306e\u3068\u304d\u6240\u5f97\u984d\u306f132\u4e077,000\u5186\u3067\uff08201\u4e07\u5186\uff0d68\u4e073,000\u5186\uff1d132\u4e077,000\u5186\uff09\u3068\u306a\u308a\u3001133\u4e07\u5186\u5185\u306b\u53ce\u307e\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u7bc4\u56f2\u5185\u3067\u50cd\u304f\u306b\u306f\u3001\u5e74\u53ce201\u4e07\u5186\u304c\u30dc\u30fc\u30c0\u30fc\u30e9\u30a4\u30f3\u3060\u3068\u3044\u3048\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u914d\u5076\u8005\u306e\u5e74\u53ce\u304c201\u4e07\u5186\u3092\u8d85\u3048\u308c\u3070\u63a7\u9664\u304c0\u306b\u306a\u308a\u3001\u4e16\u5e2f\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2>\uff14\uff0e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u7533\u544a\u65b9\u6cd5<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3067\u306e\u7533\u8acb\u304c\u5fc5\u8981\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u4f01\u696d\u3067\u3042\u308c\u3070\u3001\u52e4\u52d9\u5148\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u3001\u3082\u3057\u304f\u306f\u63d0\u51fa\u3057\u305f\u304c\u8a18\u8f09\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u5225\u9014\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u306e\u5834\u5408<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u306e\u5834\u5408\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3001\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-39951\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1-1024x722.jpg\" alt=\"\" width=\"880\" height=\"620\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1-1024x722.jpg 1024w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1-300x211.jpg 300w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1-768x541.jpg 768w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1-940x662.jpg 940w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-1.jpg 1392w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/a><\/p>\n<p><span style=\"font-size: 10pt;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2023bun_06.pdf\">\u4ee4\u548c\uff15\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8 \u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d<\/span><br \/>\n<span style=\"font-size: 10pt;\">\u203b\u4e0a\u8a18\u3092\u3082\u3068\u306b\u4f5c\u6210<\/span><\/p>\n\n\t    \t    <a class=\"c_linkto longc_linkto\" href=\"https:\/\/www.kaonavi.jp\/dictionary\/year-end-adjustment\/\">\n\t            <span class=\"longc_img\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"300\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2021\/10\/year-end-adjustment_eyecatch-520x300.jpg\" class=\"attachment-thumb-520 size-thumb-520 wp-post-image\" alt=\"\" \/><\/span>\n\t            <p class=\"longc_content c_linkto_text\"><time class=\"longc_time dfont\" style=\"font-size: 12px;display: block; color:#b5b5b5;\"><i class=\"fas fa-clock\"><\/i> 2022.05.09<\/time><span class=\"longc_title\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f \u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3001\u5bfe\u8c61\u8005\u3001\u6d41\u308c\u3001\u8a08\u7b97\u3001\u9069\u7528\u3055\u308c\u308b\u63a7\u9664<\/span><br><span class=\"longc_excerpt\">\u5e74\u672b\u8abf\u6574\u3068\u306f\u30011\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059\u308b\u4f5c\u696d\u306e\u3053\u3068\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u5fc5\u8981\u306a\u7406\u7531\u3084\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u70b9\u304b\u3089\u3001\u5e74\u672b\u8abf\u6574\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\uff11\uff0e\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f\n\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6240\u5f97\u7a0e...<\/span><\/p><\/a>\n<h4>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h4>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kisokojyoshinkokusho-kakikata.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39952\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kisokojyoshinkokusho-kakikata.jpg\" alt=\"\" width=\"728\" height=\"630\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kisokojyoshinkokusho-kakikata.jpg 728w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kisokojyoshinkokusho-kakikata-300x260.jpg 300w\" sizes=\"auto, (max-width: 728px) 100vw, 728px\" \/><\/a><\/p>\n<ol>\n<li>\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u8a08\u7b97<br \/>\n\u30fb\u53ce\u5165\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\uff09\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3092\u53c2\u8003\u306b\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\uff08\u63a7\u9664\u524d\u306e\u652f\u7d66\u7dcf\u984d\uff09\u3092\u8a18\u5165<br \/>\n\u30fb\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\uff09\uff1a\u300c\u53ce\u5165\u91d1\u984d\u300d\u306e\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d\u3092\u8a18\u5165\uff08\u203b\uff09<br \/>\n\u30fb\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\uff1a\u96d1\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u7b49\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165<br \/>\n\u30fb\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u306e\u2f92\u7a4d\u984d\uff1a\u300c\u6240\u5f97\u91d1\u984d\u300d\u3068\u300c\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u300d\u3092\u5408\u8a08\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<li>\u63a7\u9664\u984d\u306e\u8a08\u7b97\uff08\u5224\u5b9a\uff09\uff1a\u300c\u3042\u306a\u305f\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u2fa6\u984d\u306e\u2f92\u7a4d\u984d\u300d\u3067\u8a18\u5165\u3057\u305f\u91d1\u984d\u306b\u3042\u3066\u306f\u307e\u308b\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b<\/li>\n<li>\u533a\u5206\u2160\u3068\u57fa\u790e\u63a7\u9664\u306e\u984d<br \/>\n\u30fb\u533a\u5206\u2160\uff1a\u300c\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d\u3067\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u305f\u9805\u76ee\u306b\uff08A\uff09\uff08B\uff09\uff08C\uff09\u306e\u3044\u305a\u308c\u304b\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u3001\u305d\u306e\u30a2\u30eb\u30d5\u30a1\u30d9\u30c3\u30c8\u3092\u8a18\u8f09\u3002\u305d\u306e\u4ee5\u5916\u306e\u5834\u5408\u306f\u7a7a\u6b04\u306e\u307e\u307e\u306b\u3059\u308b<br \/>\n\u30fb\u57fa\u790e\u63a7\u9664\u306e\u984d\uff1a\u300c\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d\u3067\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u305f\u9805\u76ee\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<\/ol>\n<h5>\u203b\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h5>\n<p>\u2461\u306e\u6240\u5f97\u91d1\u984d\u306f\u3001\u2460\u306e\u7d66\u4e0e\u91d1\u984d\u3092\u3082\u3068\u306b\u3001\u6b21\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04\u300d\u3092\u4f7f\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kyuyoshotokunokeisanran.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39961\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kyuyoshotokunokeisanran.jpg\" alt=\"\" width=\"582\" height=\"541\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kyuyoshotokunokeisanran.jpg 582w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/kyuyoshotokunokeisanran-300x279.jpg 300w\" sizes=\"auto, (max-width: 582px) 100vw, 582px\" \/><\/a><\/p>\n<p><span style=\"font-size: 10pt;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2023bun_07.pdf\">\u300a\u8a18\u8f09\u4f8b\u300b\u4ee4\u548c\uff15\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u517c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u8a08\u7b97\u6b04\uff09<\/a>\u300d<\/span><\/p>\n<h4>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d\u306e\u66f8\u304d\u65b9<\/h4>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-39948\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata-1024x761.jpg\" alt=\"\" width=\"880\" height=\"654\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata-1024x761.jpg 1024w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata-300x223.jpg 300w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata-768x571.jpg 768w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata-940x699.jpg 940w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushakojyotoshinkokusho-kakikata.jpg 1173w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/a><\/p>\n<ol>\n<li>\u57fa\u672c\u60c5\u5831<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u6c0f\u540d<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09<br \/>\n\u30fb\u914d\u5076\u8005\u306e\u751f\u5e74\u6708\u65e5<br \/>\n\u30fb\u7533\u8acb\u8005\u3068\u5225\u5c45\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u914d\u5076\u8005\u306e\u4f4f\u6240\u53c8\u306f\u5c45\u6240<br \/>\n\u30fb\u975e\u5c45\u4f4f\u8005\u3067\u3042\u308b\u914d\u5076\u8005\uff1a\u914d\u5076\u8005\u304c\u73fe\u5728\u307e\u30671\u5e74\u4ee5\u4e0a\u56fd\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u25ef\u3092\u3064\u3051\u308b<br \/>\n\u30fb\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e8b\u5b9f\uff1a\u56fd\u5916\u306b\u4f4f\u3093\u3067\u3044\u308b\u914d\u5076\u8005\u306b1\u5e74\u9593\u306b\u9001\u91d1\u3057\u305f\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<li>\u914d\u5076\u8005\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\u306e\u8a08\u7b97<br \/>\nA\uff0e\u53ce\u5165\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\uff09\uff1a\u672c\u5e741\uff5e12\u6708\u4e2d\u306e\u914d\u5076\u8005\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165<br \/>\nB\uff0e\u6240\u5f97\u91d1\u984d\uff08\u7d66\u4e0e\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\uff09\uff1a\u672c\u5e741\uff5e12\u6708\u4e2d\u306e\u914d\u5076\u8005\u306e\u6240\u5f97\u306e\u898b\u7a4d\u984d\u3092\u8a18\u5165<br \/>\nC\uff0e\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\uff1a\u96d1\u6240\u5f97\u3084\u4e8b\u696d\u6240\u5f97\u7b49\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165<br \/>\nD\uff0e\u914d\u5076\u8005\u306e\u672c\u5e74\u4e2d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306e\u898b\u7a4d\u984d\uff1aB\u3068C\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165<\/li>\n<li>\u5224\u5b9a\uff1aD\u306e\u91d1\u984d\u306b\u5f53\u3066\u306f\u307e\u308b\u9805\u76ee\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u308b<\/li>\n<li>\u533a\u5206\u2161\uff1a\u300c\u5224\u5b9a\u300d\u3067\u30c1\u30a7\u30c3\u30af\u3057\u305f\u9805\u76ee\u306b\u3042\u3066\u306f\u307e\u308b\u2460\uff5e\u2463\u306e\u756a\u53f7\u3092\u8a18\u5165<\/li>\n<li>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u533a\u5206\u2160\u3068\u672c\u7533\u544a\u66f8\u306e\u533a\u5206\u2161\u3092\u300c\u63a7\u9664\u984d\u306e\u8a08\u7b97\u300d\u306e\u8868\u306b\u5f53\u3066\u306f\u3081\u3001\u63a7\u9664\u984d\u3092\u78ba\u8a8d\u3002\u533a\u5206\u2161\u304c\u2460\u3082\u3057\u304f\u306f\u2461\u306e\u5834\u5408\u306f\u300c\u914d\u5076\u8005\u63a7\u9664\u306e\u984d\u300d\u306e\u6b04\u306b\u3001\u2462\u3082\u3057\u304f\u306f\u2463\u306e\u5834\u5408\u306f\u300c\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u984d\u300d\u306e\u6b04\u306b\u3001\u63a7\u9664\u984d\u3092\u8a18\u5165<\/li>\n<\/ol>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u306f\u300c\u7b2c\u4e00\u8868\u300d\u3068\u300c\u7b2c\u4e8c\u8868\u300d\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\t    \t    <a class=\"c_linkto longc_linkto\" href=\"https:\/\/www.kaonavi.jp\/dictionary\/kakuteishinkoku\/\">\n\t            <span class=\"longc_img\"><img loading=\"lazy\" decoding=\"async\" width=\"520\" height=\"300\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2020\/06\/yogoshu202006_28-520x300.jpg\" class=\"attachment-thumb-520 size-thumb-520 wp-post-image\" alt=\"\" \/><\/span>\n\t            <p class=\"longc_content c_linkto_text\"><time class=\"longc_time dfont\" style=\"font-size: 12px;display: block; color:#b5b5b5;\"><i class=\"fas fa-clock\"><\/i> 2023.08.02<\/time><span class=\"longc_title\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f \u3084\u308a\u65b9\u3001\u671f\u9593\u3001\u5bfe\u8c61\u8005\u3001\u624b\u9806\u3092\u308f\u304b\u308a\u3084\u3059\u304f<\/span><br><span class=\"longc_excerpt\">\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u305d\u3093\u306a\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4e00\u4f53\u3069\u306e\u3088\u3046\u306a\u4e8b\u67c4\u3092\u884c\u3046\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\n\n\uff11\uff0e\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\n\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306e\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e...<\/span><\/p><\/a>\n<h4>\u7533\u544a\u66f8\u306e\u7b2c\u4e00\u8868\u306e\u66f8\u304d\u65b9<\/h4>\n<p>\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664 21\u301c22\u300d\u306b\u3001\u63a7\u9664\u984d\u3068\u533a\u5206\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39956\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu.jpg\" alt=\"\" width=\"621\" height=\"582\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu.jpg 621w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu-300x281.jpg 300w\" sizes=\"auto, (max-width: 621px) 100vw, 621px\" \/><\/a><\/p>\n<p><span style=\"font-size: 10pt;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r05\/01.pdf\">\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u3010\u4ee4\u548c\uff15\u5e74\u5206\u4ee5\u964d\u7528\u3011<\/a>\u300d<br \/>\n\u203b\u4e0a\u8a18\u3092\u3082\u3068\u306b\u4f5c\u6210<\/span><\/p>\n<h5>\u914d\u5076\u8005\u63a7\u9664\u306e\u5834\u5408<\/h5>\n<ol>\n<li>\u63a7\u9664\u984d\u3092\u8a18\u8f09<\/li>\n<li>\u533a\u52061\u3092\u300c\u7a7a\u6b04\u300d\u306e\u307e\u307e\u306b\u3059\u308b<\/li>\n<\/ol>\n<h5><strong>\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306e\u5834\u5408<\/strong><\/h5>\n<ol>\n<li>\u63a7\u9664\u984d\u3092\u8a18\u8f09<\/li>\n<li>\u533a\u52061\u306b\u300c1\u300d\u3068\u8a18\u8f09\u3059\u308b<\/li>\n<li>\u7b2c\u4e00\u8868\u306e56\u306e\u6b04\u306b\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3092\u8a18\u5165<\/li>\n<\/ol>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushanogokeishotokukingaku.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-39960\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushanogokeishotokukingaku.jpg\" alt=\"\" width=\"622\" height=\"372\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushanogokeishotokukingaku.jpg 622w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushanogokeishotokukingaku-300x179.jpg 300w\" sizes=\"auto, (max-width: 622px) 100vw, 622px\" \/><\/a><\/p>\n<h5>\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u306e\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408<\/h5>\n<ul>\n<li>\u300c\u89aa\u65cf\u95a2\u4fc2\u66f8\u985e\u300d\u300c\u9001\u91d1\u95a2\u4fc2\u66f8\u985e\u300d\u306e\u4e21\u65b9\u3092\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u533a\u52062\u306b\u300c2\u300d\u3092\u8a18\u5165<\/li>\n<li>\u305d\u308c\u4ee5\u5916\u306f\u533a\u52062\u306b\u300c1\u300d\u3092\u8a18\u5165<\/li>\n<\/ul>\n<h4>\u7533\u544a\u66f8\u306e\u7b2c\u4e8c\u8868\u306e\u66f8\u304d\u65b9<\/h4>\n<p>\u7b2c\u4e8c\u8868\u306b\u306f\u3001\u914d\u5076\u8005\u306b\u95a2\u3059\u308b\u6b21\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u914d\u5076\u8005\u306e\u540d\u524d<\/li>\n<li>\u500b\u4eba\u756a\u53f7\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09<\/li>\n<li>\u7d9a\u67c4<\/li>\n<li>\u751f\u5e74\u6708\u65e5<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-39957\" src=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2-1024x214.jpg\" alt=\"\" width=\"880\" height=\"184\" srcset=\"https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2-1024x214.jpg 1024w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2-300x63.jpg 300w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2-768x161.jpg 768w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2-940x197.jpg 940w, https:\/\/www.kaonavi.jp\/dictionary\/wp-content\/uploads\/2024\/01\/haigushatokubetsukojyo-kakuteishinkoku-kinyu2.jpg 1320w\" sizes=\"auto, (max-width: 880px) 100vw, 880px\" \/><\/a><\/p>\n<p>\u914d\u5076\u8005\u304c\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u5f53\u3066\u306f\u307e\u308b\u9805\u76ee\u306b\u25ef\u3092\u3064\u3051\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u00a0\u969c\u5bb3\u8005\n<ul>\n<li>\u969c\uff1a\u969c\u5bb3\u8005<\/li>\n<li>\u7279\u969c\uff1a\u7279\u5225\u969c\u5bb3\u8005<\/li>\n<\/ul>\n<\/li>\n<li>\u56fd\u5916\u5c45\u4f4f\n<ul>\n<li>\u56fd\u5916\uff1a\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf<\/li>\n<li>\u5e74\u8abf\uff1a\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf\u3067\u3042\u308a\u3001\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u53c8\u306f\u969c\u5bb3\u8005\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/li>\n<li>\u4f4f\u6c11\u7a0e\n<ul>\n<li>\u540c\u4e00\uff1a\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u3067\u3001\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/li>\n<li>\u540c\u5c45\uff1a\u5225\u5c45\u53c8\u306f\u56fd\u5916\u5c45\u4f4f\u89aa\u65cf<\/li>\n<\/ul>\n<\/li>\n<li>\u305d\u306e\u4ed6\n<ul>\n<li>\u8abf\u6574\uff1a\u7d0d\u7a0e\u8005\u304c\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u914d\u5076\u8005\u304c\u4ed6\u306e\u7d0d\u7a0e\u8005\u306e\u6276\u990a\u89aa\u65cf\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u3042\u306a\u305f\u306e\u300c\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u300d\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u540c\u4e00\u751f\u8a08\u306e\u7279\u5225\u969c\u5bb3\u8005\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>\uff15\uff0e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u306e\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3084\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u3092\u7533\u544a\u3057\u5fd8\u308c\u3066\u3057\u307e\u3046\u3068\u3001<span class=\"keiko_yellow\"><strong>\u7d0d\u7a0e\u8005\u306e\u8ab2\u7a0e\u6240\u5f97\u304c\u5897\u52a0\u3057\u3001\u7d0d\u7a0e\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3044\u307e\u3059<\/strong><\/span>\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u6f0f\u308c\u3084\u8a18\u5165\u30df\u30b9\u304c\u3042\u3063\u3066\u3082\u3001\u5f53\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u5185\uff08\u4f8b\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\uff09\u3067\u3042\u308c\u3070\u3001\u4fee\u6b63\u3057\u3066\u7533\u544a\u3057\u76f4\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u305f\u3068\u3048\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u3066\u3057\u307e\u3063\u3066\u3082\u30015\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u300d\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u624b\u9806<\/h3>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u6b21\u306e\u624b\u9806\u3067\u9032\u3081\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff1a\u7528\u7d19\u306f\u7a0e\u52d9\u7f72\u3067\u3082\u3089\u3046\u304b\u3001\u56fd\u7a0e\u5e81\u306eHP\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u5fc5\u8981\u9805\u76ee\u3092\u8a18\u5165\u3059\u308b<\/li>\n<li>\u6b21\u306e\u5fc5\u8981\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\uff1a\u4fee\u6b63\u3059\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63a7\u3048\u3001\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\uff08\u914d\u5076\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u3084\u7d66\u6599\u660e\u7d30\u306a\u3069\uff09\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u306e\u30b3\u30d4\u30fc<\/li>\n<li>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b\uff1a\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3068\u5fc5\u8981\u66f8\u985e\u3092\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u6301\u53c2\u3001\u307e\u305f\u306f\u90f5\u9001\u3057\u307e\u3059<\/li>\n<li>\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u308b\uff1a\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u632f\u8fbc\u307e\u3067\u306e\u671f\u9593\u306f\u63d0\u51fa\u304b\u30891\u304b\u6708\u304b\u30892\u304b\u6708\u307b\u3069\u3067\u3059<\/li>\n<\/ol>\n<h3>\u78ba\u5b9a\u7533\u544a\u81ea\u4f53\u3092\u5fd8\u308c\u305f\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/h3>\n<p>\u7533\u544a\u81ea\u4f53\u3092\u5fd8\u308c\u305f\u5834\u5408\u306f\u3001<span 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