{"id":2930,"date":"2020-07-07T18:00:00","date_gmt":"2020-07-07T09:00:00","guid":{"rendered":"http:\/\/inuki-ichiba.jp\/resta\/?p=2930"},"modified":"2023-03-06T09:29:39","modified_gmt":"2023-03-06T00:29:39","slug":"knowhowtax","status":"publish","type":"post","link":"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/","title":{"rendered":"\u77e5\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u640d\u3092\u3059\u308b\uff1f\u98f2\u98df\u5e97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u98f2\u98df\u5e97\u3092\u958b\u696d\u30fb\u7d4c\u55b6\u3059\u308b\u3068\u304d\u3001\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u500b\u4eba\u30fb\u6cd5\u4eba\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u3001\u6d88\u8cbb\u7a0e\u3068\u8efd\u6e1b\u7a0e\u7387\u306a\u3069\u3001\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u640d\u3092\u3057\u3066\u3057\u307e\u3046\u3053\u3068\u3082\u3042\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<br 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href=\"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/#%E6%B3%95%E4%BA%BA%E7%B5%8C%E5%96%B6%E3%81%AE%E9%A3%B2%E9%A3%9F%E5%BA%97%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91\" >\u6cd5\u4eba\u7d4c\u55b6\u306e\u98f2\u98df\u5e97\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/#%E5%80%8B%E4%BA%BA%E3%83%BB%E6%B3%95%E4%BA%BA%E3%81%A9%E3%81%A1%E3%82%89%E3%81%AB%E3%82%82%E9%96%A2%E4%BF%82%E3%81%99%E3%82%8B%E7%A8%8E%E9%87%91\" >\u500b\u4eba\u30fb\u6cd5\u4eba\u3069\u3061\u3089\u306b\u3082\u95a2\u4fc2\u3059\u308b\u7a0e\u91d1<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/#%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%82%92%E5%8F%8E%E3%82%81%E3%82%8B%E5%BF%85%E8%A6%81%E3%81%8C%E3%81%82%E3%82%8B%E3%81%AE%E3%81%AF%EF%BC%9F\" 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href=\"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/#%E6%96%B0%E5%9E%8B%E3%82%B3%E3%83%AD%E3%83%8A%E3%82%A6%E3%82%A4%E3%83%AB%E3%82%B9%E6%84%9F%E6%9F%93%E7%97%87%E3%81%AE%E5%BD%B1%E9%9F%BF%E3%81%A8%E7%B4%8D%E7%A8%8E%E3%81%AE%E7%8C%B6%E4%BA%88\" >\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3068\u7d0d\u7a0e\u306e\u7336\u4e88<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/inuki-ichiba.jp\/resta\/knowhowtax\/#%E9%A3%B2%E9%A3%9F%E5%BA%97%E7%B5%8C%E5%96%B6%E3%81%AB%E7%A8%8E%E9%87%91%E3%81%AE%E7%9F%A5%E8%AD%98%E3%81%AF%E4%B8%8D%E5%8F%AF%E6%AC%A0\" >\u98f2\u98df\u5e97\u7d4c\u55b6\u306b\u7a0e\u91d1\u306e\u77e5\u8b58\u306f\u4e0d\u53ef\u6b20<\/a><\/li><\/ul><\/nav><\/div>\n<br \/>\n&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E9%A3%B2%E9%A3%9F%E5%BA%97%E3%82%92%E7%B5%8C%E5%96%B6%E3%81%99%E3%82%8B%E3%81%A8%E3%81%8D%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91%E3%81%AE%E7%A8%AE%E9%A1%9E%E3%81%AF%EF%BC%9F\"><\/span>\u98f2\u98df\u5e97\u3092\u7d4c\u55b6\u3059\u308b\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306e\u7a2e\u985e\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5e97\u8217\u3092\u7d4c\u55b6\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u306b\u306a\u308b\u306e\u304c\u7a0e\u91d1\u306e\u77e5\u8b58\u3067\u3059\u3002\u305d\u306e\u306a\u304b\u3067\u3082\u98f2\u98df\u5e97\u306e\u7d4c\u55b6\u306b\u95a2\u308f\u308b\u7a0e\u91d1\u3092\u3001\u500b\u4eba\u7d4c\u55b6\u30fb\u6cd5\u4eba\u7d4c\u55b6\u306b\u5206\u3051\u3066\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E7%B5%8C%E5%96%B6%E3%81%AE%E9%A3%B2%E9%A3%9F%E5%BA%97%E3%81%AB%E3%81%8B%E3%81%8B%E3%82%8B%E7%A8%8E%E9%87%91\"><\/span>\u500b\u4eba\u7d4c\u55b6\u306e\u98f2\u98df\u5e97\u306b\u304b\u304b\u308b\u7a0e\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u500b\u4eba\u7d4c\u55b6\u306e\u98f2\u98df\u5e97\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u6240\u5f97\u7a0e<\/strong><br \/>\n\u305d\u306e\u4eba\u304c\u4e00\u5e74\u9593\u306b\u5f97\u305f\u6240\u5f97\u91d1\u984d\u306b\u6bd4\u4f8b\u3057\u30665\uff5e45%\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u500b\u4eba\u4f4f\u6c11\u7a0e<\/strong><br \/>\n\u6240\u5f97\u91d1\u984d\u306e10%\u304c\u304b\u304b\u308a\u307e\u3059\uff08\u6a19\u6e96\u7a0e\u7387\uff09\u3002\u203b\u30a8\u30ea\u30a2\u306b\u3088\u3063\u3066\u7570\u306a\u308b<br \/>\n<strong>\u25b7\u500b\u4eba\u4e8b\u696d\u7a0e<\/strong><br 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\/>\n\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306b\u5bfe\u305715\uff5e23.2%\u304c\u304b\u304b\u308a\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u5730\u65b9\u6cd5\u4eba\u7a0e<\/strong><br \/>\n\u6cd5\u4eba\u7a0e\u306e10.3%\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\uff08\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u524d\u306b\u958b\u59cb\u3057\u305f\u8ab2\u7a0e\u4e8b\u696d\u5e74\u5ea6\u306f4.4%\uff09<br \/>\n<strong>\u25b7\u6cd5\u4eba\u4f4f\u6c11\u7a0e<\/strong><br \/>\n\u90fd\u9053\u5e9c\u770c\u30fb\u5e02\u753a\u6751\u3054\u3068\u3067\u6240\u5f97\u3084\u8cc7\u672c\u91d1\u3092\u57fa\u6e96\u306b\u5b9a\u3081\u3089\u308c\u305f\u7a0e\u7387\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u6cd5\u4eba\u4e8b\u696d\u7a0e<\/strong><br \/>\n\u6240\u5f97\u306b\u5bfe\u3057\u90fd\u9053\u5e9c\u770c\u306b\u3088\u3063\u3066\u5b9a\u3081\u3089\u308c\u305f\u6cd5\u4eba\u4e8b\u696d\u7a0e\u7387\u306e\u91d1\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u4ee3\u8868\u8005\u500b\u4eba\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/strong><br \/>\n\u4e0a\u8a18\u306e\u307b\u304b\u3001\u4ee3\u8868\u8005\u500b\u4eba\u306b\u306f\u5bfe\u3057\u3066\u6240\u5f97\u7a0e\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E3%83%BB%E6%B3%95%E4%BA%BA%E3%81%A9%E3%81%A1%E3%82%89%E3%81%AB%E3%82%82%E9%96%A2%E4%BF%82%E3%81%99%E3%82%8B%E7%A8%8E%E9%87%91\"><\/span>\u500b\u4eba\u30fb\u6cd5\u4eba\u3069\u3061\u3089\u306b\u3082\u95a2\u4fc2\u3059\u308b\u7a0e\u91d1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6b21\u306e\u7a2e\u985e\u306e\u7a0e\u91d1\u306f\u500b\u4eba\u7d4c\u55b6\u30fb\u6cd5\u4eba\u7d4c\u55b6\u306b\u95a2\u308f\u3089\u305a\u3069\u3061\u3089\u306e\u98f2\u98df\u5e97\u306e\u5834\u5408\u3082\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u6d88\u8cbb\u7a0e<\/strong><br \/>\n\u58f2\u4e0a\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u984d\u304b\u3089\u4ed5\u5165\u308c\u306e\u652f\u6255\u3044\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u7a0e\u984d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u5370\u7d19\u7a0e<\/strong><br \/>\n5\u4e07\u5186\u4ee5\u4e0a\u306e\u9818\u53ce\u66f8\u3092\u767a\u884c\u3059\u308b\u5834\u5408\u306b\u306f\u5370\u7d19\u3092\u8cbc\u308a\u4ed8\u3051\u308b\u3053\u3068\u3067\u5370\u7d19\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/strong><br \/>\n\u571f\u5730\u30fb\u5bb6\u5c4b\u30fb\u511f\u5374\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u6a19\u6e96\u7a0e\u73871.4%\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u25b7\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u7279\u5225\u5fb4\u53ce\u4f4f\u6c11\u7a0e<\/strong><br \/>\n\u7d66\u4e0e\u652f\u6255\u3044\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%B6%88%E8%B2%BB%E7%A8%8E%E3%82%92%E5%8F%8E%E3%82%81%E3%82%8B%E5%BF%85%E8%A6%81%E3%81%8C%E3%81%82%E3%82%8B%E3%81%AE%E3%81%AF%EF%BC%9F\"><\/span>\u6d88\u8cbb\u7a0e\u3092\u53ce\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u306f\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5148\u307b\u3069\u3001\u6d88\u8cbb\u7a0e\u306f\u500b\u4eba\u30fb\u6cd5\u4eba\u3069\u3061\u3089\u306e\u98f2\u98df\u5e97\u3067\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u8aac\u660e\u3057\u307e\u3057\u305f\u304c\u3001\u6d88\u8cbb\u7a0e\u304c\u514d\u9664\u3055\u308c\u308b\u6761\u4ef6\u3082\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E9%96%8B%E6%A5%AD%E3%81%8B%E3%82%892%E5%B9%B4%E3%81%AF%E5%85%8D%E9%99%A4\"><\/span>\u958b\u696d\u304b\u30892\u5e74\u306f\u514d\u9664<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u500b\u4eba\u30fb\u6cd5\u4eba\u3068\u3082\u306b\u57fa\u672c\u7684\u306b\u306f\u958b\u696d\u304b\u30892\u5e74\u9593\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%9F%BA%E6%BA%96%E6%9C%9F%E9%96%93%E3%81%AB1000%E4%B8%87%E5%86%86%E3%82%92%E8%B6%85%E3%81%88%E3%82%8B%E3%81%A8\"><\/span>\u57fa\u6e96\u671f\u9593\u306b1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u57fa\u6e96\u671f\u9593\u306f\u3001\u5b9f\u969b\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u5e74\u5ea6\u306e2\u5e74\u524d\u3067\u3059\u3002\u57fa\u6e96\u671f\u9593\u3001\u6e96\u5099\u3001\u8ab2\u7a0e\u5e74\u5ea6\u3068\u3044\u30463\u5e74\u304c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u306e\u30b5\u30a4\u30af\u30eb\u3067\u3059\u3002<br \/>\n\u57fa\u6e96\u671f\u9593\u306e\u3046\u3061\u306b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f2\u5e74\u5f8c\u306b\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u6cd5\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u7fcc\u5e74\u306b\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%B9%B4%E5%BA%A6%E3%81%94%E3%81%A8%E3%81%AB%E5%88%A4%E5%AE%9A\"><\/span>\u5e74\u5ea6\u3054\u3068\u306b\u5224\u5b9a<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u3068\u8ab2\u7a0e\u304c\u7d9a\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u305d\u3046\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u5ea6\u3054\u3068\u306b\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1000\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u3063\u305f\u304b\u3069\u3046\u304b\u304c\u5224\u5b9a\u3055\u308c\u3001\u3082\u3057\u8d85\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f2\u5e74\u5f8c\u306b\u307e\u305f\u8ab2\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u3088\u3046\u306b\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u5e74\u5ea6\u3054\u3068\u306b\u5224\u5b9a\u3055\u308c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u304c\u898b\u76f4\u3055\u308c\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E5%85%8D%E9%99%A4%E3%81%95%E3%82%8C%E3%81%AA%E3%81%84%E3%82%B1%E3%83%BC%E3%82%B9%E3%82%82%E3%81%82%E3%82%8B\"><\/span>\u514d\u9664\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6cd5\u4eba\u7d4c\u55b6\u3067\u8cc7\u672c\u91d1\u304c1000\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u306b\u306f\u521d\u5e74\u5ea6\u304b\u3089\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u306b\u3088\u3063\u3066\u514d\u9664\u304c\u89e3\u9664\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u7279\u5b9a\u671f\u9593\u3068\u3057\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u671f\u9593\u5185\u306b\u3001\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u3001\u7d66\u4e0e\u652f\u6255\u3044\u306e\u7dcf\u984d\u304c1000\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306b\u306f\u7fcc\u5e74\u304b\u3089\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u3053\u306e\u7279\u5b9a\u671f\u9593\u3068\u306f\u3001\u500b\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u524d\u5e74\u306e1\u67081\u65e5\u304b\u30896\u670830\u65e5\u307e\u3067\u306e6\u30ab\u6708\u9593\u3067\u3059\u3002\u6cd5\u4eba\u7d4c\u55b6\u306e\u5834\u5408\u306f\u4e8b\u696d\u958b\u59cb\u306e\u65e5\u304b\u30896\u30ab\u6708\u9593\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E8%BB%BD%E6%B8%9B%E7%A8%8E%E7%8E%87%E3%81%8C%E9%81%A9%E7%94%A8%E3%81%95%E3%82%8C%E3%82%8B%E3%81%AE%E3%81%AF%E3%81%A9%E3%82%93%E3%81%AA%E3%81%A8%E3%81%8D%EF%BC%9F\"><\/span>\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u306f\u3069\u3093\u306a\u3068\u304d\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2019\u5e7410\u6708\u304b\u3089\u6d88\u8cbb\u7a0e10%\u304c\u9069\u7528\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u98f2\u98df\u6599\u54c1\u306e\u4e2d\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u6d88\u8cbb\u7a0e8%\u306b\u306a\u308b\u3082\u306e\u3082\u3042\u308a\u3001\u98f2\u98df\u5e97\u306e\u7d4c\u55b6\u8005\u306f\u3053\u306e\u5236\u5ea6\u306b\u3064\u3044\u3066\u77e5\u3063\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8efd\u6e1b\u7a0e\u7387\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E6%A8%99%E6%BA%96%E7%A8%8E%E7%8E%8710%E3%81%AB%E3%81%AA%E3%82%8B%E3%82%82%E3%81%AE\"><\/span>\u6a19\u6e96\u7a0e\u738710%\u306b\u306a\u308b\u3082\u306e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u30ec\u30b9\u30c8\u30e9\u30f3\u3001\u55ab\u8336\u5e97\u3001\u5c45\u9152\u5c4b\u3001\u30d5\u30fc\u30c9\u30b3\u30fc\u30c8\u306a\u3069\u3001\u98f2\u98df\u5e97\u3067\u306e\u5916\u98df\u306b\u304b\u304b\u308b\u6d88\u8cbb\u8ca1\u306f\u6a19\u6e96\u7a0e\u738710%\u3067\u3059\u3002\u30db\u30c6\u30eb\u306e\u30eb\u30fc\u30e0\u30b5\u30fc\u30d3\u30b9\u3084\u30ab\u30e9\u30aa\u30b1\u30dc\u30c3\u30af\u30b9\u306e\u98f2\u98df\u3001\u30b1\u30fc\u30bf\u30ea\u30f3\u30b0\u3001\u51fa\u5f35\u6599\u7406\u308210%\u3067\u3059\u3002<br \/>\n\u307e\u305f\u3001\u98f2\u98df\u5e97\u3067\u6ce8\u6587\u3057\u305f\u6599\u7406\u3092\u6301\u3061\u5e30\u308b\u5206\u308210%\u306e\u7bc4\u56f2\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%BB%BD%E6%B8%9B%E7%A8%8E%E7%8E%878%E3%81%AB%E3%81%AA%E3%82%8B%E3%82%82%E3%81%AE\"><\/span>\u8efd\u6e1b\u7a0e\u73878%\u306b\u306a\u308b\u3082\u306e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u6700\u521d\u304b\u3089\u6301\u3061\u5e30\u308a\u3068\u3057\u3066\u8cfc\u5165\u3059\u308b\u30c6\u30a4\u30af\u30a2\u30a6\u30c8\u30fb\u51fa\u524d\u30fb\u5b85\u914d\u30fb\u79fb\u52d5\u8ca9\u58f2\u306a\u3069\u306f\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u30018%\u3067\u3059\u3002\u5e97\u8217\u3092\u6301\u3064\u98f2\u98df\u5e97\u3067\u3082\u3001\u5f01\u5f53\u306e\u6301\u3061\u5e30\u308a\u3001\u5b85\u914d\u3001\u4ed5\u51fa\u3057\u306a\u3069\u306f\u8efd\u6e1b\u7a0e\u7387\u306e8%\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"%E8%BB%BD%E6%B8%9B%E7%A8%8E%E7%8E%87%E3%81%AE%E6%89%8B%E7%B6%9A%E3%81%8D%E3%81%AE%E6%96%B9%E6%B3%95\"><\/span>\u8efd\u6e1b\u7a0e\u7387\u306e\u624b\u7d9a\u304d\u306e\u65b9\u6cd5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8efd\u6e1b\u7a0e\u7387\u306b\u3064\u3044\u3066\u3069\u306e\u3088\u3046\u306a\u624b\u7d9a\u304d\u3084\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u3082\u3057\u3001\u6a19\u6e96\u7a0e\u7387\u3068\u8efd\u6e1b\u7a0e\u7387\u304c\u6df7\u5728\u3059\u308b\u5834\u5408\u306f\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306e\u66f8\u304d\u65b9\u3092<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0017007-067_08.pdf\">\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d<\/a><\/span>\u306b\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3053\u308c\u307e\u3067\u306e\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u3067\u306f\u6b21\u306e\u3088\u3046\u306a\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u3066\u3044\u307e\u3057\u305f\u3002<br \/>\n\u30fb\u767a\u884c\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n\u30fb\u53d6\u5f15\u3092\u884c\u3063\u305f\u5e74\u6708\u65e5<br \/>\n\u30fb\u53d6\u5f15\u306e\u5185\u5bb9<br \/>\n\u30fb\u53d6\u5f15\u306e\u91d1\u984d<br \/>\n\u30fb\u76f8\u624b\u65b9\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<br \/>\n&nbsp;<br \/>\n\u3053\u308c\u3089\u306b\u52a0\u3048\u3001\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5185\u5bb9\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002<br \/>\n\u30fb\u7a0e\u7387\u3054\u3068\u306e\u5408\u8a08\u984d<br \/>\n\u30fb\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u3067\u3042\u308b\u65e8<br \/>\n\u307e\u305f\u3001\u5e33\u7c3f\u306b\u3082\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u3053\u306e\u3088\u3046\u306a\u7a0e\u7387\u306e\u533a\u5206\u306f\u3001\u5b9f\u969b\u306e\u98f2\u98df\u5e97\u306e\u4f1a\u8a08\u306e\u969b\u306b\u306f\u624b\u9593\u3084\u30b3\u30b9\u30c8\u3092\u5897\u5927\u3055\u305b\u3001\u5c0f\u898f\u6a21\u5e97\u8217\u306e\u7d4c\u55b6\u3092\u5727\u8feb\u3057\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0017007-067_11.pdf\">\u533a\u5206\u7d4c\u7406\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4e8b\u696d\u8005\u306b\u5bfe\u3059\u308b\u7279\u4f8b<\/a><\/span>\u3082\u6e96\u5099\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u4ed5\u5165\u9ad8\u3084\u58f2\u4e0a\u9ad8\u306b\u5bfe\u3057\u3001\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u304c\u5360\u3081\u308b\u5272\u5408\u304b\u3089\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E6%96%B0%E5%9E%8B%E3%82%B3%E3%83%AD%E3%83%8A%E3%82%A6%E3%82%A4%E3%83%AB%E3%82%B9%E6%84%9F%E6%9F%93%E7%97%87%E3%81%AE%E5%BD%B1%E9%9F%BF%E3%81%A8%E7%B4%8D%E7%A8%8E%E3%81%AE%E7%8C%B6%E4%BA%88\"><\/span>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u3068\u7d0d\u7a0e\u306e\u7336\u4e88<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>2020\u5e74\u3001\u4e16\u754c\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306b\u3088\u308a\u672a\u66fe\u6709\u306e\u5371\u6a5f\u3092\u8fce\u3048\u3066\u3044\u307e\u3059\u3002\u65e5\u672c\u3082\u4f8b\u5916\u3067\u306f\u306a\u304f\u3001\u5168\u56fd\u306b\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u304c\u767a\u4ee4\u3055\u308c\u3001\u5916\u51fa\u81ea\u7c9b\u8981\u8acb\u304c\u51fa\u3055\u308c\u308b\u306a\u3069\u4eca\u307e\u3067\u306b\u306a\u3044\u63aa\u7f6e\u304c\u53d6\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u3053\u3046\u3044\u3063\u305f\u72b6\u6cc1\u306f\u98f2\u98df\u696d\u754c\u3092\u76f4\u6483\u3057\u3001\u5168\u56fd\u306e\u98f2\u98df\u5e97\u304c\u5927\u5e45\u306b\u58f2\u4e0a\u3092\u6e1b\u5c11\u3055\u305b\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5bfe\u3059\u308b\u512a\u9047\u63aa\u7f6e\u3092\u6c42\u3081\u308b\u58f0\u3082\u983b\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n&nbsp;<br \/>\n\u305d\u3053\u3067\u3001\u56fd\u7a0e\u5e81\u306f<span style=\"color: #0000ff;\"><a style=\"color: #0000ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu_konnan.htm\">\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u7d0d\u7a0e\u304c\u56f0\u96e3\u306a\u65b9\u306b\u5bfe\u3059\u308b\u7336\u4e88\u5236\u5ea6<\/a><\/span>\u3092\u8a2d\u3051\u3066\u3044\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u7d0d\u7a0e\u7de9\u548c\u5236\u5ea6\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u306e\u8981\u4ef6\u306f\u6b21\u306e4\u70b9\u3067\u3059\u3002<br \/>\n1.\t\u7a0e\u91d1\u306e\u7d0d\u4ed8\u306b\u3088\u308a\u4e8b\u696d\u7d99\u7d9a\u307e\u305f\u306f\u751f\u6d3b\u7dad\u6301\u304c\u56f0\u96e3\u306b\u306a\u308b\u6050\u308c\u304c\u3042\u308b<br \/>\n2.\t\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u8aa0\u5b9f\u306a\u610f\u601d\u3092\u6301\u3063\u3066\u3044\u308b<br \/>\n3.\t\u7336\u4e88\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5bfe\u8c61\u306e\u7a0e\u91d1\u4ee5\u5916\u306b\u6ede\u7d0d\u304c\u306a\u3044<br \/>\n4.\t\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650\u304b\u30896\u30ab\u6708\u4ee5\u5185\u306b\u7336\u4e88\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b<br \/>\n&nbsp;<br \/>\n\u3053\u306e\u7533\u8acb\u304c\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u6b21\u306e\u70b9\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u306e\u7336\u4e88\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\u30fb\u539f\u52471\u5e74\u9593\u306e\u7d0d\u7a0e\u7336\u4e88\u3068\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u3055\u3089\u306b1\u5e74\u9593\u7336\u4e88\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b<br \/>\n\u30fb\u7336\u4e88\u671f\u9593\u4e2d\u306e\u5ef6\u6ede\u7a0e\u304c\u8efd\u6e1b<br \/>\n\u30fb\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048\u3084\u58f2\u5374\u304c\u7336\u4e88\u3055\u308c\u308b\uff08\u63db\u4fa1\u306e\u7336\u4e88\uff09<br \/>\n&nbsp;<br \/>\n\u307e\u305f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u500b\u5225\u306e\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u3082\u7336\u4e88\u304c\u8a8d\u3081\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u6d88\u6bd2\u306b\u3088\u3063\u3066\u8cc7\u7523\u3092\u5ec3\u68c4\u3057\u305f\u5834\u5408\u3084\u3001\u672c\u4eba\u307e\u305f\u306f\u5bb6\u65cf\u306b\u611f\u67d3\u8005\u304c\u51fa\u305f\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u4e8b\u696d\u7d99\u7d9a\u304c\u56f0\u96e3\u306b\u306a\u3063\u305f\u308a\u3001\u5927\u304d\u306a\u640d\u5931\u3092\u53d7\u3051\u305f\u308a\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u500b\u5225\u306e\u4e8b\u60c5\u3068\u3057\u3066\u53d7\u3051\u4ed8\u3051\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br 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