{"id":1436,"date":"2017-05-19T17:00:13","date_gmt":"2017-05-19T08:00:13","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=1436"},"modified":"2018-04-06T13:02:10","modified_gmt":"2018-04-06T04:02:10","slug":"bestow","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/bestow-1436","title":{"rendered":"\u8d08\u4e0e\u3068\u306f\uff1f\uff1f\u77e5\u3063\u3066\u3044\u308b\u3068\u5f97\u3092\u3059\u308b\u8d08\u4e0e\u306e\u7a2e\u985e"},"content":{"rendered":"<p>\u5e73\u6210\uff12\uff17\u5e74\u306e\u6cd5\u6539\u6b63\u306b\u3088\u308a\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u8a72\u5f53\u8005\u304c\u5897\u3048\u3001\u4eca\u3084\u6642\u4ee3\u306f\u5909\u308f\u308a\u7956\u7236\u6bcd\u304c\u5b6b\u306e\u6559\u80b2\u8cc7\u91d1\u306e\u70ba\u306b\u8d08\u4e0e\u3059\u308b\u306a\u3069\u73cd\u3057\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u300e\uff11\u5186\u3067\u3082\u9055\u3048\u3070\uff01\u300f\u300e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\uff11\u65e5\u305a\u3089\u3057\u3066\u3044\u308c\u3070\uff01\u300f\u300e\u6c17\u3065\u304b\u306a\u3044\u3046\u3061\u306b\u8d08\u4e0e\u3092\u3057\u3066\u3044\u3066\u7a0e\u91d1\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u305f\uff01\u300f\u305d\u3093\u306a\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u77e5\u3063\u3066\u3044\u308b\u65b9\u3068\u77e5\u3089\u306a\u3044\u65b9\u306b\u5927\u304d\u306a\u5dee\u304c\u51fa\u308b\u8d08\u4e0e\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066\u3054\u6848\u5185\u3057\u307e\u3059\u3002<!--more--><\/p>\n<p>&nbsp;<\/p>\n<p>\u305d\u3082\u305d\u3082\u8d08\u4e0e\u3068\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\u3002\u8d08\u4e0e\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u884c\u70ba\u3092\u8a00\u3046\u306e\u304b\u3064\u3044\u3066\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>0.\u8d08\u4e0e\u3068\u306f<\/h2>\n<p>\u8d08\u4e0e\u3068\u306f<strong>\u8d08\u4e0e\u8005\u304c<u>\u751f\u304d\u3066\u3044\u308b\u6642\u306b<\/u>\u53d7\u8d08\u8005\u306b\u8ca1\u7523\u3092\u3042\u3052\u308b<\/strong>\u3053\u3068\u3092\u8a00\u3044\u307e\u3059\u3002\u8d08\u4e0e\u8005\uff08\u3042\u3052\u308b\uff09\u5074\u3082\u53d7\u8d08\u8005\uff08\u3082\u3089\u3046\uff09\u5074\u3082\u304a\u4e92\u3044\u306e\u610f\u601d\u304c\u3042\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u751f\u524d\u306b\u884c\u308f\u308c\u308b\u306e\u3067\u300c\u751f\u524d\u8d08\u4e0e\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-1438 aligncenter\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/622a9379775fa6abcc3e6d436ce75766.png\" alt=\"\" width=\"506\" height=\"103\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/622a9379775fa6abcc3e6d436ce75766.png 506w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/622a9379775fa6abcc3e6d436ce75766-300x61.png 300w\" sizes=\"(max-width: 506px) 100vw, 506px\" \/><\/p>\n<p>\u8d08\u4e0e\u304c\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u306e\u7121\u3044\u3088\u3046\u306b\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\u8d08\u4e0e\u8005\u304c\u300c\u8d08\u4e0e\u3057\u305f\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u300d\u3053\u3068<\/li>\n<li>\u53d7\u8d08\u8005\u304c\u300c\u3082\u3089\u3063\u305f\u3068\u8a8d\u8b58\u3057\u3066\u3044\u308b\u300d\u3053\u3068<\/li>\n<li>\u300c\u8d08\u4e0e\u3057\u305f\u3053\u3068\u3092\u8a3c\u660e\u3067\u304d\u308b\u300d\u66f8\u985e\uff08\u8d08\u4e0e\u5951\u7d04\u66f8\u306a\u3069\uff09\u304c\u3042\u308b\u3053\u3068<\/li>\n<li>\u53d7\u8d08\u8005\u304c\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3057\u3066\u81ea\u5206\u3067\u8d08\u4e0e\u7a0e\u3092\u6255\u3063\u3066\u3044\u308b\u3053\u3068<\/li>\n<li>\u53d7\u8d08\u8005\u304c\u81ea\u5206\u3067\u901a\u5e33\u3084\u30cf\u30f3\u30b3\u3092\u7ba1\u7406\u3001\u6240\u6301\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<p>\u8d08\u4e0e\u3092\u884c\u3046\u3068\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u3068\u5b9f\u969b\u306b\u3044\u304f\u3089\u7a0e\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u304b\u7a0e\u7387\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>1.\u8d08\u4e0e\u7a0e\u3068\u306f<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u3068\u306f\u8d08\u4e0e\u8005\u304b\u3089\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u969b\u306b<u>\u53d7\u8d08\u8005\u5074\u304c\u652f\u6255\u3046\u7a0e\u91d1<\/u>\u3067\u3059\u3002\u53d7\u8d08\u8005\u304c1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u304b\u3089\u63a7\u9664\u984d\u3092\u5f15\u3044\u305f\u984d\u306b\u304b\u304b\u308a\u307e\u3059\u3002\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u65b9\u6cd5\u306b\u306f<strong>\u300c\u66a6\u5e74\u8ab2\u7a0e\u300d<\/strong>\u3068<strong>\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u300d<\/strong>\u306e2\u3064\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1448\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/65359b5dd0ed8d87c0b2d7ef2377916e.png\" alt=\"\" width=\"478\" height=\"146\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/65359b5dd0ed8d87c0b2d7ef2377916e.png 478w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/65359b5dd0ed8d87c0b2d7ef2377916e-300x92.png 300w\" sizes=\"(max-width: 478px) 100vw, 478px\" \/><\/p>\n<p>\u25c6\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u5b9f\u884c\u3059\u308b\u524d\u306b\u5c02\u9580\u5bb6\u3068\u3054\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u5f37\u304f\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>1-\u2460\uff1a\u66a6\u5e74\u8ab2\u7a0e<\/h3>\n<p>\u66a6\u5e74\u8ab2\u7a0e\u3068\u306f\u53d7\u8d08\u8005\u304c1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304b\u3089\u57fa\u790e\u63a7\u9664\u984d\u306e110\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u308a\u306e\u984d\u306b\u5bfe\u3057\u3066\u304b\u304b\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001<span style=\"text-decoration: underline;\">1\u5e74\u9593\u306b\u3082\u3089\u3063\u305f\u8ca1\u7523\u306e\u5408\u8a08\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u8d08\u4e0e\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p><strong>*<\/strong><strong>\u5f0a\u793e\u3067\u306f\u8d08\u4e0e\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306b110\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u8d08\u4e0e\u5951\u7d04\u66f8\u3092\u4f5c\u6210\u3057\u3001\u8d08\u4e0e\u7533\u544a\u3092\u3059\u308b\u4e8b\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/strong>\u76f8\u7d9a\u8ca1\u7523\u306a\u306e\u304b\u3001\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u306e\u751f\u6d3b\u8cbb\u306a\u306e\u304b\u306b\u3088\u308b\u9055\u3044\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002\u304a\u91d1\u6301\u3061\u306e\u5b50\u306e\u304a\u5c0f\u9063\u3044\u3067\u6bce\u6708100\u4e07\u79fb\u52d5\u3057\u3066\u3044\u308b\u306e\u306f\u8d08\u4e0e\u306b\u306a\u3089\u306a\u3044\u306e\u304b\u3068\u3044\u3046\u3054\u8cea\u554f\u3092\u9802\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u56fd\u7a0e\u5e81\u306eHP\u306b\u306f\u66f8\u304b\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><em><strong>No.4405<\/strong><strong>\u2003\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u5834\u5408<\/strong><\/em><\/p>\n<p><em>2.\u2003\u592b\u5a66\u3084\u89aa\u5b50\u3001\u5144\u5f1f\u59c9\u59b9\u306a\u3069\u306e\u6276\u990a\u7fa9\u52d9\u8005\u304b\u3089\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u53d6\u5f97\u3057\u305f\u8ca1\u7523\u3067\u3001\u901a\u5e38\u5fc5\u8981\u3068\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e<\/em><\/p>\n<p><em>\u3053\u3053\u3067\u3044\u3046\u751f\u6d3b\u8cbb\u306f\u3001\u305d\u306e\u4eba\u306b\u3068\u3063\u3066\u901a\u5e38\u306e\u65e5\u5e38\u751f\u6d3b\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3092\u3044\u3044\u3001\u307e\u305f\u3001\u6559\u80b2\u8cbb\u3068\u306f\u3001\u5b66\u8cbb\u3084\u6559\u6750\u8cbb\u3001\u6587\u5177\u8cbb\u306a\u3069\u3092\u3044\u3044\u307e\u3059\u3002 \u2003\u306a\u304a\u3001\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u8ca1\u7523\u306f\u3001\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u3068\u3057\u3066\u5fc5\u8981\u306a\u90fd\u5ea6\u76f4\u63a5\u3053\u308c\u3089\u306b\u5145\u3066\u308b\u305f\u3081\u306e\u3082\u306e\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u751f\u6d3b\u8cbb\u3084\u6559\u80b2\u8cbb\u306e\u540d\u76ee\u3067\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u308c\u3092\u9810\u91d1\u3057\u305f\u308a\u682a\u5f0f\u3084\u4e0d\u52d5\u7523\u306a\u3069\u306e\u8cb7\u5165\u8cc7\u91d1\u306b\u5145\u3066\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/em><\/p>\n<p><em>\uff08\u56fd\u7a0e\u5e81\uff28\uff30\u629c\u7c8b\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/zoyo\/4405.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2011\/taxanswer\/zoyo\/4405.htm<\/a>\uff09<\/em><\/p>\n<p>\u307e\u305f\u5e74\u9593110\u4e07\u5186\u4ee5\u4e0a\u306e\u8d08\u4e0e\u3092\u3046\u3051\u308b\u3068\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u5074\u3068\u53d7\u8d08\u5074\u306e\u95a2\u4fc2\u6027\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4>1-\u2460-1\u4e00\u822c\u7a0e\u7387\uff08\u4e00\u822c\u8d08\u4e0e\u8ca1\u7523\u7528\uff09<\/h4>\n<p>\u4e00\u822c\u7a0e\u7387\u306f\u89aa\u304b\u3089\u5b50\uff08\u672a\u6210\u5e74\uff09\u3078\u306e\u8d08\u4e0e\u3001\u592b\u5a66\u9593\u30fb\u5144\u5f1f\u9593\u306e\u8d08\u4e0e\u306a\u3069\u3001\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1439\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/5e7de948cc46e961cdb4d3ad96bff177.png\" alt=\"\" width=\"835\" height=\"87\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/5e7de948cc46e961cdb4d3ad96bff177.png 835w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/5e7de948cc46e961cdb4d3ad96bff177-300x31.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/5e7de948cc46e961cdb4d3ad96bff177-768x80.png 768w\" sizes=\"(max-width: 835px) 100vw, 835px\" \/><\/p>\n<h4>1-\u2460-2\u7279\u4f8b\u7a0e\u7387\uff08\u7279\u4f8b\u8d08\u4e0e\u8ca1\u7523\u7528\uff09<\/h4>\n<p>\u7279\u4f8b\u7a0e\u7387\u306f\u3001\u89aa\u304b\u3089\u5b50\uff08\u6210\u4eba\uff09\u3001\u7956\u7236\u6bcd\u304b\u3089\u5b6b\uff08\u6210\u4eba\uff09\u3078\u306e\u8d08\u4e0e\u306a\u3069\u3001<strong>\u76f4\u7cfb\u5c0a\u5c5e<\/strong>\u304b\u3089\u305d\u306e\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u3066<strong>20\u6b73\u4ee5\u4e0a\u306e\u8005<\/strong>\u3078\u306e\u8d08\u4e0e\u306e\u5834\u5408\u306b\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1440\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/6f56397174919356dffe6c2892154cf4.png\" alt=\"\" width=\"835\" height=\"87\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/6f56397174919356dffe6c2892154cf4.png 835w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/6f56397174919356dffe6c2892154cf4-300x31.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/6f56397174919356dffe6c2892154cf4-768x80.png 768w\" sizes=\"(max-width: 835px) 100vw, 835px\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/taxanswer\/sozoku\/4155.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxanswer\/sozoku\/4155.htm<\/a><\/p>\n<h6>\u3010\u30e1\u30ea\u30c3\u30c8\u3011<\/h6>\n<ol>\n<li>\u8d08\u4e0e\u6642\u306b2,500\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u3002<\/li>\n<li>\u5024\u4e0a\u304c\u308a\u3059\u308b\u53ef\u80fd\u6027\u306e\u3042\u308b\u8ca1\u7523\u3092\u65e9\u3081\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u306a\u308b\u3002<\/li>\n<li>\u4e0d\u52d5\u7523\u306a\u3069\u3001\u53ce\u76ca\u3092\u7523\u3080\u8cc7\u7523\u3092\u65e9\u3081\u306b\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u8d08\u4e0e\u8005\u306e\u8ca1\u7523\u306e\u5897\u52a0\u3092\u304a\u3055\u3048\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u3068\u306a\u308b\u3002<\/li>\n<\/ol>\n<h6>\u3010\u30c7\u30e1\u30ea\u30c3\u30c8\u3011<\/h6>\n<ol>\n<li>\u4e00\u5ea6\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u53d7\u8d08\u8005\u304b\u3089\u306e\u8d08\u4e0e\u3092\u66a6\u5e74\u8ab2\u7a0e\u306b\u623b\u3059\u3053\u3068\u306f\u3067\u304d\u306a\u3044<\/li>\n<li>\u8d08\u4e0e\u306e\u969b\u306b\u5fc5\u305a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/li>\n<li>\u76f8\u7d9a\u7a0e\u306e\u304b\u304b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\uff08\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5206\u3092\u76f8\u7d9a\u6642\u306b\u8db3\u3057\u623b\u3057\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\uff09<\/li>\n<\/ol>\n<h6>\u3010\u7a0e\u7387\u3011<\/h6>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1441\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/f300954db2ee75756bcf323bdef11216.png\" alt=\"\" width=\"358\" height=\"74\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/f300954db2ee75756bcf323bdef11216.png 358w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/f300954db2ee75756bcf323bdef11216-300x62.png 300w\" sizes=\"(max-width: 358px) 100vw, 358px\" \/><\/p>\n<h6>\u3010\u9069\u7528\u5bfe\u8c61\u8005\u3011<\/h6>\n<p>\u8d08\u4e0e\u8005\uff1a\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306660\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3002<\/p>\n<p>\u53d7\u8d08\u8005\uff1a\u8d08\u4e0e\u3092\u3057\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306620\u6b73\u4ee5\u4e0a\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u8005\u306e\u76f4\u7cfb\u5351\u5c5e\u3067\u3042\u308b\u63a8\u5b9a\u76f8\u7d9a\u4eba\u53c8\u306f\u5b6b\u3067\u3042\u308b\u3002<\/p>\n<h4>1-\u2461-1\uff1a\u300c\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u306e\u7279\u4f8b\u300d<\/h4>\n<p>\u5e73\u621031\u5e746\u670830\u65e5\u307e\u3067\u306b\u7236\u6bcd\u53c8\u306f\u7956\u7236\u6bcd\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f20\u6b73\u4ee5\u4e0a\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e1\u67081\u65e5\u306b\u304a\u3044\u306620\u6b73\u4ee5\u4e0a\u306e\u8005\u306b\u9650\u3089\u308c\u307e\u3059\u3002\uff09\u306e\u5b50\u53c8\u306f\u5b6b\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u304d\u306f\u3001\u8d08\u4e0e\u8005\u306e\u5e74\u9f62\u304c60\u6b73\u672a\u6e80\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u203b\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306eHP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/taxanswer\/sozoku\/4503.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2012\/taxanswer\/sozoku\/4503.htm<\/a><\/p>\n<h3>1-\u2462\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u7a0e\u7cbe\u7b97\u8ab2\u7a0e\u306e\u307e\u3068\u3081<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1442\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/40759bbc7ce7a7153b02c170b57c4558.png\" alt=\"\" width=\"785\" height=\"434\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/40759bbc7ce7a7153b02c170b57c4558.png 785w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/40759bbc7ce7a7153b02c170b57c4558-300x166.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/40759bbc7ce7a7153b02c170b57c4558-768x425.png 768w\" sizes=\"(max-width: 785px) 100vw, 785px\" \/><\/p>\n<p>\u2605\u7d0d\u4ed8\u671f\u9650\u306f\uff13\u6708\uff11\uff15\u65e5\uff08\u7533\u544a\u671f\u9650\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306f\u5ef6\u7d0d\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u7533\u544a\u66f8\u63d0\u51fa\u671f\u9650\u5185\u306b\u7a0e\u52d9\u7f72\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u7a0e\u52d9\u7f72\u306b\u8a31\u53ef\u3092\u3068\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>2.\u8d08\u4e0e\u3057\u305f\u3064\u3082\u308a\u304c\u306a\u3044\u306e\u306b\u3001\u7d50\u679c\u8d08\u4e0e\u3057\u3066\u3044\u305f\u4e8b\u4f8b\u3068\u6ce8\u610f\u30dd\u30a4\u30f3\u30c8<\/h2>\n<h5>\u2605\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/h5>\n<p>\u21d2\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cfc\u5165\u306e\u969b\u306b\u30de\u30a4\u30db\u30fc\u30e0\uff08\u4e0d\u52d5\u7523\uff09\u306e\u540d\u7fa9\u4eba\u3092\u767b\u8a18\u3057\u307e\u3059\u3002\u4e0d\u52d5\u7523\u306e\u540d\u7fa9\u4eba\u306f\u8cfc\u5165\u8cc7\u91d1\u3092\u8ca0\u62c5\u3057\u305f\u4eba\u306e\u901a\u308a\u306b\u767b\u8a18\u3057\u306a\u3044\u3068\u8d08\u4e0e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\uff0a\u4f4f\u5b85\u3092\u8cfc\u5165\u3059\u308b\u969b\u306b\u306f\u5b85\u5730\u5efa\u7269\u53d6\u5f15\u58eb\u3001\u767b\u8a18\u3092\u3059\u308b\u969b\u306f\u53f8\u6cd5\u66f8\u58eb\u3068\u7a0e\u91d1\u306e\u5c02\u9580\u5bb6\u306f\u7533\u544a\u307e\u3067\u7d61\u307e\u306a\u3044\u305f\u3081\u8d77\u304d\u3084\u3059\u3044\u4e8b\u4f8b\u3067\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1443\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/d5c16d5a7cc88c8f5df1c7961d40f2fe.png\" alt=\"\" width=\"942\" height=\"542\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/d5c16d5a7cc88c8f5df1c7961d40f2fe.png 942w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/d5c16d5a7cc88c8f5df1c7961d40f2fe-300x173.png 300w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/d5c16d5a7cc88c8f5df1c7961d40f2fe-768x442.png 768w\" sizes=\"(max-width: 942px) 100vw, 942px\" \/><\/p>\n<p>\uff08\u4f8b1\uff09\u3054\u4e3b\u4eba\u304c\u5168\u984d\u8cfc\u5165\u8cc7\u91d1\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\uff1a\u30de\u30a4\u30db\u30fc\u30e0\u306e\u540d\u7fa9\u306f\u5168\u90e8\u3054\u4e3b\u4eba\u540d\u7fa9\u3067\u767b\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u91d1\u306f\u5168\u984d\u51fa\u3059\u3051\u308c\u3069\u3001\u540d\u7fa9\u306f\u9023\u540d\u306b\u3057\u3088\u3046\u3068\u3044\u3046\u5fc3\u512a\u3057\u3044\u3054\u4e3b\u4eba\u69d8\uff01\uff01\u3054\u4e3b\u4eba\u69d8\u304b\u3089\u5965\u69d8\u3078\u306e\u8d08\u4e0e\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3054\u6ce8\u610f\u4e0b\u3055\u3044\u3002<\/p>\n<p>\uff08\u4f8b2\uff09\u592b\u5a66\u5171\u540c\u3067\u8cfc\u5165\u8cc7\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u5834\u5408<\/p>\n<p>\u5b9f\u969b\u306e\u8cfc\u5165\u8cc7\u91d1\u306e\u8ca0\u62c5\u5272\u5408\u3068\u6240\u6709\u6a29\u767b\u8a18\u306e\u6301\u5206\u5272\u5408\u304c\u7570\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u8d08\u4e0e\u7a0e\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u2003\u4f8b\u3048\u3070\u3001\u7dcf\u984d4,000\u4e07\u5186\u306e\u4f4f\u5b85\u3092\u8cfc\u5165\u3057\u3001\u592b\u304c3,000\u4e07\u5186\u3001\u59bb\u304c1,000\u4e07\u5186\u306e\u8cc7\u91d1\u8ca0\u62c5\u3092\u3057\u305f\u3082\u306e\u306e\u3001\u6240\u6709\u6a29\u306e\u767b\u8a18\u306f\u592b\u3068\u59bb\u305d\u308c\u305e\u308c\u306e\u6301\u5206\u30922\u5206\u306e1\u3068\u3057\u305f\u5834\u5408\u3067\u3059\u3002 \u2003\u3053\u306e\u5834\u5408\u3001\u59bb\u306e\u6240\u6709\u6a29\u306f\u767b\u8a18\u6301\u5206\u306e2\u5206\u306e1\u3067\u3059\u304b\u3089\u30014,000\u4e07\u5186\u306e2\u5206\u306e1\u306e2,000\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u8cfc\u5165\u306e\u305f\u3081\u306e\u8cc7\u91d1\u306f1,000\u4e07\u5186\u3057\u304b\u8ca0\u62c5\u3057\u3066\u3044\u307e\u305b\u3093\u304b\u3089\u3001\u5dee\u984d\u306e1,000\u4e07\u5186\u306b\u3064\u3044\u3066\u306f\u592b\u304b\u3089\u59bb\u3078\u8d08\u4e0e\u304c\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u8cc7\u91d1\u306e\u8ca0\u62c5\u5272\u5408\u306b\u5fdc\u3058\u3066\u592b4\u5206\u306e3\u3001\u59bb4\u5206\u306e1\u306e\u6240\u6709\u6a29\u767b\u8a18\u304c\u306a\u3055\u308c\u3066\u3044\u308c\u3070\u3001\u8d08\u4e0e\u7a0e\u306e\u554f\u984c\u306f\u751f\u3058\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u53c2\u8003HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4411.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4411.htm<\/a><\/p>\n<h5>\u2605\u96e2\u5a5a\u306b\u3088\u308a\u76f8\u624b\u65b9\u304b\u3089\u8ca1\u7523\u3092\u3082\u3089\u3063\u305f\u5834\u5408<\/h5>\n<p>\u901a\u5e38\u3001\u96e2\u5a5a\u306b\u3088\u308b\u8ca1\u7523\u5206\u4e0e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u8d08\u4e0e\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u21d2\u5206\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306e\u984d\u304c\u5a5a\u59fb\u4e2d\u306e\u592b\u5a66\u306e\u5354\u529b\u306b\u3088\u3063\u3066\u5f97\u305f\u8ca1\u7523\u306e\u984d\u3084\u305d\u306e\u4ed6\u3059\u3079\u3066\u306e\u4e8b\u60c5\u3092\u8003\u616e\u3057\u3066\u3082\u591a\u904e\u304e\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u591a\u904e\u304e\u308b\u90e8\u5206\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u21d2\u96e2\u5a5a\u304c\u8d08\u4e0e\u7a0e\u3084\u76f8\u7d9a\u7a0e\u3092\u514d\u308c\u308b\u305f\u3081\u306b\u884c\u308f\u308c\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u96e2\u5a5a\u306b\u3088\u3063\u3066\u3082\u3089\u3063\u305f\u8ca1\u7523\u3059\u3079\u3066\u306b\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4414.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4414.htm<\/a><\/p>\n<h2>3.\u77e5\u3063\u3066\u3044\u308b\u3068\u304a\u52e7\u3081\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/h2>\n<h5>\u2460<strong>No.4452\u2003\u592b\u5a66\u306e\u9593\u3067\u5c45\u4f4f\u7528\u306e\u4e0d\u52d5\u7523\u3092\u8d08\u4e0e\u3057\u305f\u3068\u304d\u306e\u914d\u5076\u8005\u63a7\u9664<\/strong><\/h5>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4452.htm<\/a><\/p>\n<p>\u21d2\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306e\u592b\u5a66\u306e\u9593\u3067\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u53c8\u306f\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u91d1\u92ad\u306e\u8d08\u4e0e\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u3001\u57fa\u790e\u63a7\u9664110\u4e07\u5186\u306e\u307b\u304b\u306b\u6700\u9ad82,000\u4e07\u5186\u307e\u3067\u63a7\u9664(\u914d\u5076\u8005\u63a7\u9664)\u3067\u304d\u308b\u3068\u3044\u3046\u7279\u4f8b\u3067\u3059\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u304c2000\u4e07\u307e\u3067\u304b\u304b\u3089\u306a\u3044\u7279\u4f8b\u306f\u3053\u308c\u3060\u3051\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u6301\u3061\u5bb6\u306e\u65b9\u306f\u4e00\u5ea6\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1444\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/102c19b1d8c2b00c003034cd60c039d2.png\" alt=\"\" width=\"300\" height=\"225\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/102c19b1d8c2b00c003034cd60c039d2.png 740w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/102c19b1d8c2b00c003034cd60c039d2-300x225.png 300w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>\u2605\u30dd\u30a4\u30f3\u30c8\u2605<\/p>\n<ul>\n<li>\uff12\uff10\u5e74\u672a\u6e80\u306e\u5834\u5408\u3001\u8ab2\u7a0e\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u767b\u8a18\u65e5\u306b\u306f\u304f\u308c\u3050\u308c\u3082\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u307e\u305f\u4e8c\u6b21\u76f8\u7d9a\u307e\u3067\u3092\u8996\u91ce\u306b\u5165\u308c\u3066\u3001\u81ea\u5b85\u306e\u6240\u6709\u304c\u4e00\u4eba\u3067\u3082\u5927\u4e08\u592b\u304b\u5206\u3051\u3066\u304a\u3044\u305f\u65b9\u304c\u3044\u3044\u306e\u306f\u306a\u3044\u304b\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<li>\u6240\u5f97\u7a0e\u4e0a\u306e\u8a71\u3067\u3059\u304c\u3001\u571f\u5730\u5efa\u7269\u304c\u5171\u6709\u540d\u7fa9\u3060\u3068\u5404\u3005\u306e\u6301\u5206\u306b\u5bfe\u3057\u3066\u30de\u30a4\u30db\u30fc\u30e0\u306e\u7279\u5225\u63a7\u9664\uff08\uff13\uff0c\uff10\uff10\uff10\u4e07\uff09\u304c\u9069\u7528\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u571f\u5730\u5efa\u7269\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\uff13\uff0c\uff10\uff10\uff10\u4e07\u5186\u4ee5\u4e0a\u306b\u306a\u308a\u305d\u3046\u306a\u5834\u5408\u306f\u3001\u8d08\u4e0e\u306e\u5185\u8a33\u3092\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<h5>\u2461<strong>No.4508\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/strong><\/h5>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2010\/taxanswer\/sozoku\/4508.htm<\/a><\/p>\n<p>\u5e73\u621027\u5e741\u67081\u65e5\u304b\u3089\u5e73\u621031\u5e746\u670830\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7236\u6bcd\u3084\u7956\u7236\u6bcd\u306a\u3069\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u53d7\u8d08\u8005\u304c\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u306b\u305d\u306e\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u3092\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u5bb6\u5c4b\u306e\u65b0\u7bc9\u3082\u3057\u304f\u306f\u53d6\u5f97\u53c8\u306f\u305d\u306e\u5897\u6539\u7bc9\u7b49\u306e\u5bfe\u4fa1\u306b\u5145\u3066\u3066\u65b0\u7bc9\u3082\u3057\u304f\u306f\u53d6\u5f97\u53c8\u306f\u5897\u6539\u7bc9\u7b49\u3092\u3057\u3001\u305d\u306e\u5bb6\u5c4b\u3092\u540c\u65e5\u307e\u3067\u306b\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3057\u305f\u3068\u304d\u53c8\u306f\u540c\u65e5\u5f8c\u9045\u6ede\u306a\u304f\u81ea\u5df1\u306e\u5c45\u4f4f\u306e\u7528\u306b\u4f9b\u3059\u308b\u3053\u3068\u304c\u78ba\u5b9f\u3067\u3042\u308b\u3068\u898b\u8fbc\u307e\u308c\u308b\u3068\u304d\u306b\u306f\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u3046\u3061\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306b\u5fdc\u3058\u3066\u4e00\u5b9a\u91d1\u984d\u306b\u3064\u3044\u3066\u8d08\u4e0e\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-1445\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/96a5ecf851e8e6a90c6e4e3fcf74331f.png\" alt=\"\" width=\"301\" height=\"226\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/96a5ecf851e8e6a90c6e4e3fcf74331f.png 401w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/96a5ecf851e8e6a90c6e4e3fcf74331f-300x225.png 300w\" sizes=\"(max-width: 301px) 100vw, 301px\" \/><\/p>\n<p>\u2605\u30dd\u30a4\u30f3\u30c8\u2605<\/p>\n<p>\u65b0\u7bc9\u3084\u5897\u7bc9\u306e\u5834\u5408\u3001\u5b8c\u6210\u65e5\u304c\u305a\u308c\u3001\u671f\u9593\u5185\u306b\u4f4f\u5b85\u8cc7\u91d1\u3068\u3057\u3066\u652f\u6255\u3067\u304d\u305a\u3001\u4f4f\u5b85\u53d6\u5f97\u7b49\u306e\u8cc7\u91d1\u306e\u8d08\u4e0e\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u3082\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h5>\u2462<strong>No.4552\u2003\u89aa\u306e\u571f\u5730\u306b\u5b50\u4f9b\u304c\u5bb6\u3092\u5efa\u3066\u305f\u3068\u304d<\/strong><\/h5>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4552.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4552.htm<\/a><\/p>\n<p>\u571f\u5730\u306e\u8cb8\u3057\u501f\u308a\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u306b\u3001\u501f\u308a\u624b\u306f\u5730\u4e3b\u306b\u5bfe\u3057\u3066\u5730\u4ee3\u3092\u652f\u6255\u3046\u3001\u3082\u3057\u304f\u306f\u6a29\u5229\u91d1\u306a\u3069\u306e\u4e00\u6642\u91d1\u3092\u501f\u5730\u6a29\u8a2d\u5b9a\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3044\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u89aa\u306e\u571f\u5730\u306b\u5b50\u4f9b\u304c\u5bb6\u3092\u5efa\u3066\u305f\u3068\u304d\u306b\u5730\u4ee3\u3084\u6a29\u5229\u91d1\u3092\u652f\u6255\u3046\u3053\u3068\u306f\u901a\u5e38\u3042\u308a\u307e\u305b\u3093\u3002\uff08\u3053\u306e\u3088\u3046\u306b\u5730\u4ee3\u3082\u6a29\u5229\u91d1\u3082\u652f\u6255\u3046\u3053\u3068\u306a\u304f\u571f\u5730\u3092\u501f\u308a\u308b\u3053\u3068\u3092\u571f\u5730\u306e\u4f7f\u7528\u8cb8\u501f\u3068\u3044\u3044\u307e\u3059\u3002\uff09\u89aa\u306e\u571f\u5730\u3092\u4f7f\u7528\u8cb8\u501f\u3057\u3066\u5b50\u4f9b\u304c\u5bb6\u3092\u5efa\u3066\u305f\u5834\u5408\u3001\u5b50\u4f9b\u304c\u89aa\u304b\u3089\u501f\u5730\u6a29\u76f8\u5f53\u984d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u3044\u3046\u7591\u554f\u304c\u751f\u3058\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4f7f\u7528\u8cb8\u501f\u306b\u3088\u308b\u571f\u5730\u3092\u4f7f\u7528\u3059\u308b\u6a29\u5229\u306e\u4fa1\u984d\u306f\u30bc\u30ed\u3068\u3057\u3066\u53d6\u308a\u6271\u308f\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u3053\u306e\u5834\u5408\u3001\u5b50\u4f9b\u304c\u501f\u5730\u6a29\u76f8\u5f53\u984d\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u306e\u3068\u304d\u306e\u3053\u306e\u571f\u5730\u306e\u4fa1\u984d\u306f\u3001\u4ed6\u306e\u4eba\u306b\u8cc3\u8cb8\u3057\u3066\u3044\u308b\u571f\u5730\u3067\u306f\u306a\u304f\u81ea\u5206\u304c\u4f7f\u3063\u3066\u3044\u308b\u571f\u5730\u3068\u3057\u3066\u8a55\u4fa1\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u8cb8\u5b85\u5730\u3068\u3057\u3066\u306e\u8a55\u4fa1\u984d\u3067\u306a\u304f\u81ea\u7528\u5730\u3068\u3057\u3066\u306e\u8a55\u4fa1\u984d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u2605\u30dd\u30a4\u30f3\u30c8\u2605<\/p>\n<p>\u3053\u306e\u4f7f\u7528\u8cb8\u501f\u3055\u308c\u3066\u3044\u308b\u571f\u5730\u306f\u3001\u5c06\u6765\u89aa\u304b\u3089\u5b50\u4f9b\u304c\u76f8\u7d9a\u3059\u308b\u6642\u306b\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7121\u511f\u3067\u501f\u308a\u3066\u3044\u305f\u571f\u5730\u3092\u3001\u4e21\u89aa\u304c\u6b7b\u4ea1\u3057\u305f\u969b\u306b\u571f\u5730\u3092\u5206\u5272\u58f2\u5374\u3059\u308b\u4e8b\u4f8b\u304c\u8d77\u304d\u3001\u4f4f\u3081\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u306e\u306a\u3044\u3088\u3046\u306b\u5bfe\u7b56\u3092\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1446\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/73f3eeb8a44c76b9cf5b850d0a8e545d.png\" alt=\"\" width=\"695\" height=\"146\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/73f3eeb8a44c76b9cf5b850d0a8e545d.png 695w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/73f3eeb8a44c76b9cf5b850d0a8e545d-300x63.png 300w\" sizes=\"(max-width: 695px) 100vw, 695px\" \/><\/p>\n<h5>\u2463<strong>No.4510\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/strong><\/h5>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2013\/taxanswer\/zoyo\/4510.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2013\/taxanswer\/zoyo\/4510.htm<\/a><\/p>\n<p>\u5e73\u621025\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621031\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001<\/p>\n<p>30\u6b73\u672a\u6e80\u306e\u500b\u4eba\u304c\u3001<\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u306b\u5145\u3066\u308b\u305f\u3081\u3001<\/p>\n<p>\u2460\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3068\u4fe1\u8a17\u4f1a\u793e\u3068\u306e\u9593\u306e\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<p>\u2461\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u3092\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u9280\u884c\u7b49\u306e\u55b6\u696d\u6240\u7b49\u306b\u304a\u3044\u3066\u9810\u91d1\u3082\u3057\u304f\u306f\u8caf\u91d1\u3068\u3057\u3066\u9810\u5165\u3092\u3057\u305f\u5834\u5408<\/p>\n<p>\u2462\u6559\u80b2\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u7b49\u3067\u8a3c\u5238\u4f1a\u793e\u306e\u55b6\u696d<\/p>\n<p>\u6240\u7b49\u306b\u304a\u3044\u3066\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u4fe1\u8a17\u53d7\u76ca\u6a29\u3001\u91d1\u92ad\u53c8\u306f\u91d1\u92ad\u7b49\u306e\u4fa1\u984d\u306e\u3046\u30611,500\u4e07\u5186\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u2605\u30dd\u30a4\u30f3\u30c8\u2605<\/p>\n<p>\u53d7\u8d08\u8005\u304c30\u6b73\u306b\u9054\u3057\u305f\u5834\u5408\u306b\u6b8b\u984d\u304c\u3042\u308b\u5834\u5408\u306f\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u308b\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u6559\u80b2\u8cc7\u91d1\u652f\u51fa\u984d\u306f500\u4e07\u5186\u3092\u9650\u5ea6\u3068\u3057\u307e\u3059\u3002<\/p>\n<h5>\u2464<strong>No.4511\u2003\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u975e\u8ab2\u7a0e<\/strong><\/h5>\n<p>\u56fd\u7a0e\u5e81HP\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm<\/a><\/p>\n<p>\u5e73\u621027\u5e744\u67081\u65e5\u304b\u3089\u5e73\u621031\u5e743\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u3001<\/p>\n<p>20\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u500b\u4eba\u304c\u3001<\/p>\n<p>\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306b\u5145\u3066\u308b\u305f\u3081\u3001<\/p>\n<p>\u2460\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u3068\u4fe1\u8a17\u4f1a\u793e\u3068\u306e\u9593\u306e\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u4fe1\u8a17\u306e\u53d7\u76ca\u6a29\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408<\/p>\n<p>\u2461\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u3092\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u9280\u884c\u7b49\u306e\u55b6\u696d\u6240\u7b49\u306b\u304a\u3044\u3066\u9810\u91d1\u3082\u3057\u304f\u306f\u8caf\u91d1\u3068\u3057\u3066\u9810\u5165\u3092\u3057\u305f\u5834\u5408<\/p>\n<p>\u2462\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u7ba1\u7406\u5951\u7d04\u306b\u57fa\u3065\u304d\u305d\u306e\u76f4\u7cfb\u5c0a\u5c5e\u304b\u3089\u306e\u66f8\u9762\u306b\u3088\u308b\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u91d1\u92ad\u7b49\u3067\u8a3c\u5238\u4f1a\u793e\u306e\u55b6\u696d\u6240\u7b49\u306b\u304a\u3044\u3066\u6709\u4fa1\u8a3c\u5238\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408<\/p>\n<p>\u305d\u306e\u4fe1\u8a17\u53d7\u76ca\u6a29\u3001\u91d1\u92ad\u53c8\u306f\u91d1\u92ad\u7b49\u306e\u4fa1\u984d\u306e\u3046\u30611,000\u4e07\u5186\u307e\u3067\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u4fa1\u683c\u306b\u7b97\u5165\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-1447\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/e5369d326f9ecdaaf753f062d70dba69.png\" alt=\"\" width=\"664\" height=\"182\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/e5369d326f9ecdaaf753f062d70dba69.png 664w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2017\/05\/e5369d326f9ecdaaf753f062d70dba69-300x82.png 300w\" sizes=\"(max-width: 664px) 100vw, 664px\" 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[&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1454,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17,20],"tags":[],"_links":{"self":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/1436"}],"collection":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/comments?post=1436"}],"version-history":[{"count":31,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/1436\/revisions"}],"predecessor-version":[{"id":1677,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/posts\/1436\/revisions\/1677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/media\/1454"}],"wp:attachment":[{"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/media?parent=1436"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/categories?post=1436"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-json\/wp\/v2\/tags?post=1436"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}