{"id":55325,"date":"2022-05-31T15:13:36","date_gmt":"2022-05-31T06:13:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=55325"},"modified":"2024-01-22T16:50:09","modified_gmt":"2024-01-22T07:50:09","slug":"%e5%a4%96%e6%b3%a8%e5%b7%a5%e8%b3%83%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%80%81%e4%bb%95%e8%a8%b3%e3%82%84%e7%b5%a6%e4%b8%8e%e5%b7%a5%e8%b3%83%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%92","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/55325\/","title":{"rendered":"\u5916\u6ce8\u5de5\u8cc3\u306e\u78ba\u5b9a\u7533\u544a\u3001\u4ed5\u8a33\u3084\u7d66\u4e0e\u5de5\u8cc3\u3068\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u4f5c\u696d\u3092\u5916\u90e8\u306b\u59d4\u8a17\u6ce8\u6587\u3059\u308b\u3068\u304d\u306f\u3001\u5916\u6ce8\u5de5\u8cc3(\u5916\u6ce8\u8cbb)\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5916\u6ce8\u5de5\u8cc3\u3068\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3059\u308b\u969b\u306e\u6240\u5f97\u7a0e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a><a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\u306b\u8a18\u8f09\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/44717\/\" data-internallinksmanager029f6b8e52c=\"268\" title=\"\u52d8\u5b9a\u79d1\u76ee\">\u52d8\u5b9a\u79d1\u76ee<\/a>\u3067\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5916\u6ce8\u5de5\u8cc3\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33\u306e\u65b9\u6cd5\u3001\u7d66\u4e0e\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c\u3072\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001\u5916\u6ce8\u5de5\u8cc3\u3092\u652f\u6255\u3046\u3068\u304d\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u3059\u308b\u30b1\u30fc\u30b9\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u5916\u6ce8\u5de5\u8cc3\u3068\u306f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u5916\u6ce8\u5de5\u8cc3\u3068\u306f\u3001\u4fee\u7406\u52a0\u5de5\u306a\u3069\u3067\u5916\u90e8\u306b\u6ce8\u6587\u3057\u3066\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u52a0\u5de5\u8cc3\u3001\u5efa\u7bc9\u696d\u8005\u306b\u4f9d\u983c\u3057\u305f\u3068\u304d\u306e\u5916\u6ce8\u8cbb\u306b\u4f7f\u3046\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/b><\/span>\u5916\u6ce8\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308b\u305f\u3081\u3001\u793e\u5185\u3067\u4fee\u7406\u3057\u305f\u3068\u304d\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53246\/\" data-internallinksmanager029f6b8e52c=\"462\" title=\"\u6750\u6599\u8cbb\">\u6750\u6599\u8cbb<\/a>\u306a\u3069\u306f\u3001\u5916\u6ce8\u5de5\u8cc3\u306b\u542b\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/r5yokuaru\/aoiroshinkoku\/hitsuyokeihi\/gaichukochin\/gaichukochin.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c5\u5e74\u5206 \u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc \u3088\u304f\u3042\u308b\u8cea\u554f \u5916\u6ce8\u5de5\u8cc3\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5916\u6ce8\u5de5\u8cc3\u306e\u5177\u4f53\u4f8b<\/h3>\n<p>\u5916\u90e8\u306b\u4f5c\u696d\u3092\u4f9d\u983c\u3057\u3001\u305d\u306e\u5831\u916c\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u3082\u306e\u306f\u5916\u6ce8\u5de5\u8cc3\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u4ed5\u8a33\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><b>\u4f8b\u3048\u3070\u3001\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u652f\u6255\u3063\u305f\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u5916\u6ce8\u5de5\u8cc3\u306e\u52d8\u5b9a\u79d1\u76ee\u3092\u4f7f\u3063\u305f\u4ed5\u8a33\u304c\u53ef\u80fd\u3067\u3059\u3002<\/b><\/span><\/p>\n<ul>\n<li>\u30a8\u30a2\u30b3\u30f3\u306e\u53d6\u4ed8\u5de5\u4e8b\u3092\u5916\u90e8\u696d\u8005\u306b\u59d4\u8a17\u3057\u3066\u5de5\u8cc3\u3092\u652f\u6255\u3063\u305f<\/li>\n<li>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u30a6\u30a7\u30d6\u30c7\u30b6\u30a4\u30ca\u30fc\u306b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3044\u3001\u5831\u916c\u3092\u652f\u6255\u3063\u305f<\/li>\n<\/ul>\n<h3>\u5916\u6ce8\u5de5\u8cc3\u3068\u7d66\u4e0e\u5de5\u8cc3\u306e\u9055\u3044<\/h3>\n<p>\u5916\u6ce8\u5de5\u8cc3\u3068\u306f\u3001\u4f5c\u696d\u3092\u5916\u90e8\u306b\u59d4\u8a17\u3057\u3066\u652f\u6255\u3046\u5831\u916c\u306e\u3053\u3068\u3067\u3059\u3002\u4f9d\u983c\u4e3b\u3068\u4f5c\u696d\u3092\u3059\u308b\u4eba\u30fb\u6cd5\u4eba\u306e\u9593\u306b\u306f\u8acb\u8ca0\u5951\u7d04\u304c\u6210\u7acb\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<span style=\"background-color: #ffff99;\"><b>\u7d66\u4e0e\u5de5\u8cc3\u3068\u306f\u3001\u4f9d\u983c\u4e3b\u3068\u4f5c\u696d\u3092\u3059\u308b\u4eba\u306e\u9593\u306b\u96c7\u7528\u5951\u7d04\u304c\u6210\u7acb\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u7d66\u4e0e\u5de5\u8cc3\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u4f9d\u983c\u4e3b\u304c\u8cc3\u91d1\u3092\u53d7\u3051\u308b\u5074\u306e\u4f5c\u696d\u3092\u6307\u63ee\u3057\u307e\u3059\u3002\u5916\u6ce8\u3059\u308b\u3068\u304d\u3082\u4f9d\u983c\u4e3b\u304c\u4f5c\u696d\u3092\u6307\u63ee\u3059\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308b\u304c\u3001\u696d\u52d9\u4e0a\u5fc5\u8981\u6027\u304c\u3042\u308b\u3068\u304d\u306e\u307f\u306b\u9650\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e38\u6642\u6307\u63ee\u3092\u3059\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5916\u6ce8\u5de5\u8cc3\u3068\u5916\u6ce8\u8cbb\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5916\u6ce8\u5de5\u8cc3\u3068\u5916\u6ce8\u8cbb\u306f\u540c\u3058\u610f\u5473\u3092\u6301\u3064\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002<\/b><\/span>\u307e\u305f\u3001<a href=\"https:\/\/biz.moneyforward.com\/words\/284\/\" data-internallinksmanager029f6b8e52c=\"168\" title=\"\u696d\u52d9\u59d4\u8a17\u8cbb\">\u696d\u52d9\u59d4\u8a17\u8cbb<\/a>\u3082\u540c\u3058\u3067\u3059\u3002\u305f\u3060\u3057\u5916\u6ce8\u5de5\u8cc3\u306f\u300c\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u300d\u306e\u7d4c\u8cbb\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3068\u304d\u306f\u5916\u6ce8\u5de5\u8cc3\u3067\u4ed5\u8a33\u3092\u3057\u3066\u304a\u304f\u3068\u5f8c\u3067\u6c7a\u7b97\u66f8\u3092\u4f5c\u6210\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5916\u6ce8\u5de5\u8cc3\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u304c\u3042\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u306b\u696d\u52d9\u3092\u59d4\u8a17\u3059\u308b\u3068\u304d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3067\u3059\u3002<\/b><\/span>\u4f8b\u3048\u3070\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u3001\u30e2\u30c7\u30eb\u3001\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u3001\u5916\u4ea4\u54e1\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u306f\u3044\u305a\u308c\u3082\u5916\u6ce8\u5de5\u8cc3\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u76f8\u624b\u304c\u500b\u4eba\u3067\u3042\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304b\u3089\u652f\u6255\u3044\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u5f01\u8b77\u58eb\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u3082\u76f8\u624b\u304c\u500b\u4eba\u306e\u3068\u304d\u306f\u6e90\u6cc9\u5fb4\u53ce\u3057\u307e\u3059\u304c\u3001\u52d8\u5b9a\u79d1\u76ee\u306f\u5916\u6ce8\u5de5\u8cc3\u3067\u306f\u306a\u304f\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/51819\/\" data-internallinksmanager029f6b8e52c=\"212\" title=\"\u652f\u6255\u624b\u6570\u6599\">\u652f\u6255\u624b\u6570\u6599<\/a>\u300d\u3068\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u652f\u6255\u3046\u5074\u304c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u306a\u3044\u3068\u304d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u305b\u305a\u306b\u652f\u6255\u3044\u307e\u3059\u3002<\/strong>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u306f\u5e38\u66422\u4eba\u4ee5\u4e0b\u306e\u5bb6\u4e8b\u4f7f\u7528\u4eba\u306a\u3069\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u306e\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u4f7f\u7528\u4eba\u304c\u3044\u306a\u3044\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30011\u4eba\u306a\u3044\u3057\u306f2\u4eba\u306e\u304a\u624b\u4f1d\u3044\u3055\u3093\u7a0b\u5ea6\u306e\u696d\u52d9\u3092\u884c\u3046\u4f7f\u7528\u4eba\u304c\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5916\u6ce8\u3057\u305f\u76f8\u624b\u304c\u500b\u4eba\u3067\u3042\u3063\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u5916\u6ce8\u5de5\u8cc3\u306e\u4ed5\u8a33\u4f8b<\/h2>\n<p>\u5916\u6ce8\u5de5\u8cc3\u306e\u4ed5\u8a33\u4f8b\u3092\u3044\u304f\u3064\u304b\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u30c7\u30b6\u30a4\u30f3\u4e8b\u52d9\u6240\u306b\u30ed\u30b4\u4f5c\u6210\u3092\u4f9d\u983c\u3057\u3001\u73fe\u91d1\u3067\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u4ed5\u8a33\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u3001\u76f8\u624b\u306f\u500b\u4eba\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u307e\u305b\u3093\u3002<\/p>\n\n<table id=\"tablepress-480\" class=\"tablepress tablepress-id-480\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u5916\u6ce8\u5de5\u8cc3<\/center><\/td><td class=\"column-2\"><center>120,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>120,000\u5186<\/center><\/td><td class=\"column-5\"><center>A\u30c7\u30b6\u30a4\u30f3\u4e8b\u52d9\u6240\u3001\u30ed\u30b4\u4f5c\u6210\u8cbb\u7528<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-480 from cache -->\n<p><strong>\u4e00\u65b9\u3067\u500b\u4eba\u306b\u539f\u7a3f\u4f5c\u6210\u3092\u4f9d\u983c\u3057\u3001\u5831\u916c\u3092\u53e3\u5ea7\u306b\u632f\u8fbc\u3093\u3060\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong>\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u300c\u9810\u308a\u91d1\u300d\u3068\u3057\u3066\u8cb8\u65b9\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002\u306a\u304a\u5831\u916c\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u3068\u304d\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f10.21\uff05\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-481\" class=\"tablepress tablepress-id-481 tbody-has-connected-cells\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td rowspan=\"2\" class=\"column-1\"><center>\u5916\u6ce8\u5de5\u8cc3<\/center><\/td><td rowspan=\"2\" class=\"column-2\"><center>120,000\u5186<\/center><\/td><td class=\"column-3\"><center>\u666e\u901a\u9810\u91d1<\/center><\/td><td class=\"column-4\"><center>107,748\u5186<\/center><\/td><td rowspan=\"2\" class=\"column-5\"><center>B\u3055\u3093\u3001\u539f\u7a3f\u4f5c\u6210\u8cbb\u7528<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-3\"><center>\u9810\u308a\u91d1<\/center><\/td><td class=\"column-4\"><center>12,252\u5186<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-481 from cache -->\n<p>\u307e\u305f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7d0d\u4ed8\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u518d\u5ea6\u8a18\u5e33\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u501f\u65b9\u3092\u300c\u9810\u308a\u91d1\u300d\u3001\u73fe\u91d1\u3067\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306f\u8cb8\u65b9\u3092\u300c\u73fe\u91d1\u300d\u306b\u3057\u3001\u9069\u7528\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u4ed8\u306b\u3064\u3044\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n<table id=\"tablepress-482\" class=\"tablepress tablepress-id-482\">\n<thead>\n<tr class=\"row-1\">\n\t<th colspan=\"2\" class=\"column-1\"><center>\u501f\u65b9<\/center><\/th><th colspan=\"2\" class=\"column-3\"><center>\u8cb8\u65b9<\/center><\/th><th class=\"column-5\"><center>\u6458\u8981<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>\u9810\u308a\u91d1<\/center><\/td><td class=\"column-2\"><center>12,252\u5186<\/center><\/td><td class=\"column-3\"><center>\u73fe\u91d1<\/center><\/td><td class=\"column-4\"><center>12,252\u5186<\/center><\/td><td class=\"column-5\"><center>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u306e\u7d0d\u4ed8<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-482 from cache -->\n<p>\u5831\u916c\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001100\u4e07\u5186\u3092\u8d85\u3048\u305f\u90e8\u5206\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u7387\u306f20.42\uff05\u3067\u3059\u3002\u4f8b\u3048\u3070\u5831\u916c\u984d\u304c120\u4e07\u5186\u306e\u3068\u304d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u304b\u308914\u4e072,940\u5186\u3068\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>100\u4e07\u5186\u00d710.21\uff05\uff0b(120\u4e07\u5186\u30fc100\u4e07\u5186)\u00d720.42\uff05\uff1d14\u4e072,940\u5186<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792_qa.htm\" target=\"_blank\" rel=\"noopener\">No.2792\u3000\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5916\u6ce8\u5de5\u8cc3\u306b\u95a2\u3059\u308b\u7406\u89e3\u3092\u6df1\u3081\u3001\u6b63\u3057\u304f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\uff01<\/h2>\n<p>\u5916\u6ce8\u5de5\u8cc3\u306f\u3001\u5916\u6ce8\u8cbb\u3084\u696d\u52d9\u59d4\u8a17\u8cbb\u3068\u540c\u3058\u610f\u5473\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u3059\u3002\u652f\u6255\u3046\u307b\u3046\u304c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u3001\u306a\u304a\u304b\u3064\u652f\u6255\u3046\u76f8\u624b\u304c\u500b\u4eba\u4e8b\u696d\u4e3b(\u5e38\u6642\u96c7\u7528\u4eba\u65702\u4eba\u4ee5\u4e0b)\u304b\u3064\u7279\u5b9a\u306e\u696d\u52d9\u306e\u3068\u304d\u306f\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u3066\u5916\u6ce8\u5de5\u8cc3\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306f\u3001\u652f\u6255\u3063\u305f\u3068\u304d\u3068\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u7d0d\u4ed8\u3057\u305f\u3068\u304d\u306e2\u56de\u306b\u308f\u3051\u3066\u5e33\u7c3f\u306b\u8a18\u9332\u3057\u3001\u6b63\u3057\u304f\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u4f5c\u696d\u3092\u5916\u90e8\u306b\u59d4\u8a17\u6ce8\u6587\u3059\u308b\u3068\u304d\u306f\u3001\u5916\u6ce8\u5de5\u8cc3(\u5916\u6ce8\u8cbb)\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5916\u6ce8\u5de5\u8cc3\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3059\u308b\u969b\u306e\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306b\u8a18\u8f09\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u3067\u3082\u3042\u308a\u307e\u3059\u3002 \u5916\u6ce8\u5de5\u8cc3\u3092\u652f\u6255\u3063\u305f\u3068\u304d\u306e\u4ed5\u8a33\u306e\u65b9\u6cd5\u3001\u7d66\u4e0e\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u306e\u3067\u3001\u305c 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