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href=\"https:\/\/laws.e-gov.go.jp\/law\/363AC0000000108\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u6cd5\u7b2c57\u6761\u306e\u56db<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-01.pdf\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u304a\u3051\u308b\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\u554f67\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u5148\u307b\u3069\u8ff0\u3079\u305f\u3068\u304a\u308a\u3001\u7279\u5b9a\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u66f8\u985e\u306f\u3001\u305d\u306e\u540d\u79f0\u3092\u554f\u308f\u305a\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u91cd\u8981\u66f8\u985e\u3068\u4e00\u822c\u66f8\u985e\u306e\u3069\u3061\u3089\u306e\u8981\u4ef6\u306b\u3082\u5bfe\u5fdc\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u969b\u306e\u30b9\u30ad\u30e3\u30ca\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3067\u4fdd\u5b58\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u306f\u3001\u6240\u5b9a\u306e\u30b9\u30ad\u30e3\u30ca\u3092\u7528\u3044\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u3053\u3053\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3059\u308b\u969b\u306e\u30b9\u30ad\u30e3\u30ca\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u30b9\u30ad\u30e3\u30ca\u3084\u8907\u5408\u6a5f\u306e\u3053\u3068<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/pdf\/00023006-044_03-4.pdf\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u554f5<\/a>\uff5c\u56fd\u7a0e\u5e81<\/p>\n<h3>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30c7\u30b8\u30bf\u30eb\u30ab\u30e1\u30e9\u7b49\u3067\u8aad\u307f\u53d6\u3063\u3066\u3082\u3088\u3044<\/h3>\n<p><span style=\"background-color: 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rel=\"noopener\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u95a2\u4fc2\u3011\u554f25<\/a>\uff5c\u56fd\u7a0e\u5e81<\/p>\n<h2>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5247\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u9069\u5207\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u3088\u3046<\/h2>\n<p>\u53d6\u5f15\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u3082\u3068\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u969b\u306f\u3001\u66f8\u9762\u306b\u3088\u308b\u4fdd\u5b58\u306b\u4ee3\u3048\u3066\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u306b\u3088\u308b\u4fdd\u5b58\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u7d19\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u30b9\u30ad\u30e3\u30f3\u6587\u66f8\u3067\u4fdd\u5b58\u3059\u308b\u969b\u306f\u3001\u3053\u306e\u8a18\u4e8b\u3067\u3054\u7d39\u4ecb\u3057\u305f\u5185\u5bb9\u3092\u53c2\u8003\u306b\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5247\u3057\u3066\u9069\u5207\u306b\u30b9\u30ad\u30e3\u30ca\u4fdd\u5b58\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2023\u5e7410\u67081\u65e5\u304b\u3089\u59cb\u307e\u3063\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3002\u3064\u3044\u30672024\u5e741\u67081\u65e5\u304b\u3089\u306f\u3001\u5148\u822c\u6539\u6b63\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u5ba5\u6055\u63aa\u7f6e\u304c\u7d42\u4e86\u3057\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u307e\u3057\u305f\u3002 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