{"id":912,"date":"2021-10-08T08:55:26","date_gmt":"2021-10-07T23:55:26","guid":{"rendered":"https:\/\/business-crew.co.jp\/column\/?p=912"},"modified":"2021-10-08T08:55:26","modified_gmt":"2021-10-07T23:55:26","slug":"%e9%9b%a2%e5%a9%9a%e6%99%82%e3%81%ab%e5%ae%b6%e3%82%92%e3%82%b9%e3%83%a0%e3%83%bc%e3%82%ba%e3%81%ab%e8%b2%a1%e7%94%a3%e5%88%86%e4%b8%8e%e3%81%99%e3%82%8b%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%9f%e4%bd%8f","status":"publish","type":"post","link":"https:\/\/business-crew.co.jp\/column\/912","title":{"rendered":"\u96e2\u5a5a\u6642\u306b\u5bb6\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u5206\u4e0e\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u4f4f\u5b85\u30ed\u30fc\u30f3\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9\u3084\u624b\u7d9a\u304d\u3068\u306f"},"content":{"rendered":"<p>\u592b\u5a66\u9593\u306e\u5a5a\u59fb\u95a2\u4fc2\u304c\u7834\u7dbb\u306b\u9665\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u3055\u307e\u3056\u307e\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u4e2d\u3067\u3082\u624b\u7d9a\u304d\u306b\u56f0\u96e3\u3092\u5f37\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u3001\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u300c\u8ca1\u7523\u5206\u4e0e\u300d\u3067\u3059\u3002<br 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style=\"border-collapse: collapse; width: 100%;\" border=\"1\">\n<tbody>\n<tr>\n<td style=\"width: 35.5621%;\"><span style=\"font-weight: 400;\">\u78ba\u8a8d\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8<\/span><\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u78ba\u8a8d\u65b9\u6cd5<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5621%;\"><span style=\"font-weight: 400;\">\u540d\u7fa9\u4eba<\/span><\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u6cd5\u52d9\u5c40\u3067\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u3092\u53d6\u5f97\u3059\u308b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff0a\u62b5\u5f53\u6a29\u306e\u8a2d\u5b9a\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5621%;\"><span style=\"font-weight: 400;\">\u30ed\u30fc\u30f3\u306e\u540d\u7fa9\u4eba\u30fb\u6b8b\u50b5\u30fb\u9023\u5e2f\u4fdd\u8a3c\u4eba\u7b49<\/span><\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u5951\u7d04\u66f8\u985e\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff0a\u66f8\u985e\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u501f\u5165\u5148\u306e\u91d1\u878d\u6a5f\u95a2\u3067\u78ba\u8a8d\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5621%;\">\u4e0d\u52d5\u7523\u4fa1\u683c<\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u6570\u8ed2\u306e\u4e0d\u52d5\u7523\u4f1a\u793e\u3067\u67fb\u5b9a\u4f9d\u983c\u3057\u3001\u6642\u4fa1\u3092\u628a\u63e1\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5621%;\"><span style=\"font-weight: 400;\">\u7279\u6709\u8ca1\u7523\u306e\u6709\u7121<\/span><\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u592b\u5a66\u306e\u5171\u540c\u8ca1\u7523\u3068\u307f\u306a\u3055\u308c\u306a\u3044\u300c\u7279\u6709\u8ca1\u7523\u300d\u3092\u628a\u63e1\u3059\u308b<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\uff0a\u5b9a\u7fa9\u304c\u96e3\u3057\u3044\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u5f01\u8b77\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 35.5621%;\"><span style=\"font-weight: 400;\">\u8ca1\u7523\u5206\u4e0e\u306e\u5bfe\u8c61\u671f\u9593<\/span><\/td>\n<td style=\"width: 64.4379%;\"><span style=\"font-weight: 400;\">\u5a5a\u59fb\u5c4a\u63d0\u51fa\u65e5\u304b\u3089\u5225\u5c45\u65e5\u307e\u3067\u304c\u4e00\u822c\u7684\u306a\u671f\u9593<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u8ca1\u7523\u5206\u4e0e\u306b\u4f34\u3046\u7a0e\u91d1<\/h3>\n<p>\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u4e0e\u306b\u95a2\u3057\u3066\u306f\u300c\u96e2\u5a5a\u306b\u3088\u308a\u8ca1\u7523\u3092\u5206\u3051\u5408\u3063\u305f\u300d\u3068\u5b9a\u7fa9\u3065\u3051\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u3084\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3114.htm\">No.3114\u3000\u96e2\u5a5a\u3057\u3066\u571f\u5730\u5efa\u7269\u306a\u3069\u3092\u6e21\u3057\u305f\u3068\u304d<\/a>\u300d<\/p>\n<h4>\u8b72\u6e21\u6240\u5f97\u7a0e<\/h4>\n<p>\u96e2\u5a5a\u306e\u8ca1\u7523\u5206\u4e0e\u3067\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u306f\u3001\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3057\u305f\u91d1\u984d\u3088\u308a\u58f2\u5374\u3057\u305f\u91d1\u984d\u304c\u4e0a\u56de\u3063\u305f\u5834\u5408\u3067\u3059\u3002\u5dee\u984d\u90e8\u5206\u306b\u8b72\u6e21\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>\u8d08\u4e0e\u7a0e<\/h4>\n<p>\u5148\u8ff0\u306b\u3082\u3042\u308b\u3068\u304a\u308a\u3001\u57fa\u672c\u7684\u306b\u306f\u96e2\u5a5a\u6642\u306b\u4e0d\u52d5\u7523\u3092\u8b72\u308a\u53d7\u3051\u305f\u969b\u3001\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u305d\u308c\u305e\u308c\u7a0e\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<ol>\n<li>\u8ca1\u7523\u5206\u4e0e\u306e\u7a0b\u5ea6\u304c\u592b\u5a66\u306e\u5354\u529b\u306b\u3088\u3063\u3066\u5f97\u305f\u3082\u306e\u3084\u305d\u306e\u4ed6\u3059\u3079\u3066\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u3082\u591a\u3059\u304e\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3002\u305d\u306e\u969b\u306f\u3001\u591a\u3059\u304e\u308b\u984d\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/li>\n<li>\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u306e\u514d\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u507d\u88c5\u96e2\u5a5a\u3060\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u4e0e\u3068\u306f\u307f\u306a\u3055\u308c\u305a\u3001\u8b72\u308a\u53d7\u3051\u305f\u8ca1\u7523\u3059\u3079\u3066\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/li>\n<\/ol>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4414.htm\">No.4414\u2003\u96e2\u5a5a\u3057\u3066\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u3068\u304d<\/a>\u300d<\/p>\n<h4>\u767b\u9332\u514d\u8a31\u7a0e<\/h4>\n<p>\u4f8b\u3048\u3070\u3001\u4e0d\u52d5\u7523\u3092\u300c\u592b\u304b\u3089\u59bb\u3078\u306e\u540d\u7fa9\u5909\u66f4\u3059\u308b\u300d\u5834\u5408\u3001\u5909\u66f4\u6642\u306b\u306f\u767a\u751f\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u6240\u5728\u5730\u3067\u3042\u308b\u767b\u8a18\u5b98\u7f72\u306a\u3069\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/inshi\/7190.htm\">No.7190\u2003\u767b\u9332\u514d\u8a31\u7a0e\u306e\u3042\u3089\u307e\u3057<\/a>\u300d<\/p>\n<h4>\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/h4>\n<p>\u58f2\u5374\u3092\u884c\u308f\u305a\u592b\u5a66\u306e\u3069\u3061\u3089\u304b\u304c\u4f4f\u307f\u7d9a\u3051\u305f\u5834\u5408\u306b\u306f\u3001\u6bce\u5e74\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u307e\u3068\u3081<\/h3>\n<p>\u96e2\u5a5a\u6642\u306e\u8ca1\u7523\u5206\u4e0e\u306f\u63c9\u3081\u308b\u3053\u3068\u591a\u3044\u50be\u5411\u306b\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u8ca1\u7523\u5206\u4e0e\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u7cbe\u795e\u7684\u30c8\u30e9\u30d6\u30eb\u3092\u62db\u304f\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u8ca1\u7523\u5206\u4e0e\u306e\u671f\u9650\u3067\u3042\u308b\u300c\u96e2\u5a5a\u5f8c2\u5e74\u300d\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002\u96e2\u5a5a\u5f8c\u306e\u30c8\u30e9\u30d6\u30eb\u3092\u56de\u907f\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u5f01\u8b77\u58eb\u30fb\u7a0e\u7406\u58eb\u306b\u65e9\u3081\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u592b\u5a66\u9593\u306e\u5a5a\u59fb\u95a2\u4fc2\u304c\u7834\u7dbb\u306b\u9665\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u3055\u307e\u3056\u307e\u306a\u6cd5\u7684\u624b\u7d9a\u304d\u3092\u8e0f\u307e\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u4e2d\u3067\u3082\u624b\u7d9a\u304d\u306b\u56f0\u96e3\u3092\u5f37\u3044\u3089\u308c\u308b\u3053\u3068\u304c\u3001\u4e0d\u52d5\u7523\u306b\u95a2\u308f\u308b\u300c\u8ca1\u7523\u5206\u4e0e\u300d\u3067\u3059\u3002 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