{"id":385,"date":"2015-02-18T18:00:27","date_gmt":"2015-02-18T09:00:27","guid":{"rendered":"https:\/\/asagi-tax.com\/setsuzeinoki\/?p=385"},"modified":"2018-04-06T15:06:04","modified_gmt":"2018-04-06T06:06:04","slug":"person-who-has-paid-many-medical-expenses-is-tax-deductible","status":"publish","type":"post","link":"https:\/\/www.asagi-tax.com\/setsuzeinoki\/person-who-has-paid-many-medical-expenses-is-tax-deductible-385","title":{"rendered":"\u533b\u7642\u8cbb\u63a7\u9664\u306e\u57fa\u672c\u3068\u4e3b\u306a\u8cbb\u7528\u306e\u63a7\u9664\u5bfe\u8c61\u30fb\u5bfe\u8c61\u5916\u4e00\u89a7"},"content":{"rendered":"<p>\u6bce\u5e74\uff11\u6708\u306b\u306a\u308b\u3068\u76ee\u3084\u8033\u306b\u3059\u308b\u3053\u3068\u306e\u591a\u304f\u306a\u308b\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u3067\u3059\u304c\u3001\u300c\u8ab0\u3067\u3082\u3067\u304d\u308b\u306e\uff1f\u300d\u3001\u300c\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\uff1f\u300d\u3001\u300c\u3044\u304f\u3089\u623b\u3063\u3066\u304f\u308b\u306e\uff1f\u300d\u300c\u4f55\u3092\u7528\u610f\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d\u7b49\u306e\u8cea\u554f\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u623b\u3063\u3066\u304f\u308b\u300d\u3084\u300c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306e\u5206\u3001\u7d0d\u7a0e\u984d\u304c\u6e1b\u308b\u300d\u306a\u3069\u306e\u52d8\u9055\u3044\u3084\u9593\u9055\u3063\u305f\u60c5\u5831\u3092\u805e\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3053\u3067\u4eca\u56de\u306f\u3001<strong>\u300c\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u30fb\u306a\u3089\u306a\u3044\u533b\u7642\u8cbb\u300d\u3001\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6982\u8981\u300d\u3001\u300c\u7533\u544a\u306e\u6e96\u5099\u3068\u6ce8\u610f\u70b9\u300d<\/strong>\u306a\u3069\u306b\u3064\u3044\u3066\u8aac\u660e\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3000\u3000\uff3b\u5e73\u6210\uff12\uff16\u5e74\uff14\u6708\uff11\u65e5\u73fe\u5728\u6cd5\u4ee4\u7b49\uff3d<\/p>\n<p><!--more--><\/p>\n<h2><strong>\u533b\u7642\u8cbb\u63a7\u9664\u3068\u306f<\/strong><\/h2>\n<p>\u300c\u591a\u984d\u306e\u533b\u7642\u8cbb\uff08\u81ea\u5df1\u8ca0\u62c5\u5206\uff09\u3092\u652f\u51fa\u3057\u305f\u3089\u3001\u305d\u308c\u3060\u3051\u7a0e\u91d1\u3092\u8ca0\u62c5\u3059\u308b\u529b\u304c\u6e1b\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u305d\u308c\u3092\u30ab\u30d0\u30fc\u3057\u307e\u3057\u3087\u3046\u3002\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u306e\u5236\u5ea6\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u8acb\u300d\u306f\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u6709\u308a\u307e\u3059\u3002\u5f79\u6240\u3084\u7a0e\u52d9\u7f72\u304b\u3089\u304a\u77e5\u3089\u305b\u3084\u7533\u544a\u66f8\u306a\u3069\u306f\u9001\u3089\u308c\u3066\u306f\u6765\u307e\u305b\u3093\u3057\u3001\u5e74\u672b\u8abf\u6574\u306e\u3088\u3046\u306b\u4f1a\u793e\u304c\u884c\u3063\u3066\u304f\u308c\u308b\u3053\u3068\u3067\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u5404\u81ea\u3067\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u00a0<strong>\u2160\uff0e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u3068\u306f<\/strong><\/h2>\n<p>\u300c\u6cbb\u7642\u306e\u305f\u3081\u306b\u639b\u304b\u3063\u305f\u533b\u7642\u8cbb\u3067\u3001\u305d\u306e\u5e74\u306e\uff11\u6708\uff11\u65e5\u304b\u3089\uff11\uff12\u6708\uff13\uff11\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u300d\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\uff11\uff12\u6708\uff13\uff11\u65e5\u306b\u53d7\u8a3a\u3057\u305f\u304c\u652f\u6255\u304c\u7fcc\u5e74\u3068\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u3001\u305d\u306e\u533b\u7642\u8cbb\u306f\u7fcc\u5e74\u306e\u5bfe\u8c61\u5206\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u306e\u4e2d\u3067\u3082\u5bfe\u8c61\u306b\u306a\u308b\u3082\u306e\u3068\u3001\u306a\u3089\u306a\u3044\u3082\u306e\u304c\u6709\u308a\u307e\u3059\u3002\u30ad\u30fc\u30ef\u30fc\u30c9\u306f\u300c<strong>\u6cbb\u7642\u306e\u305f\u3081<\/strong>\u300d\u3067\u3059\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e\u306f\u3001\u300c\u75c5\u6c17\u3084\u3051\u304c\u306e\u6cbb\u7642\u306e\u305f\u3081\u306e\u533b\u7642\u8cbb\u300d\u3002\u75c5\u6c17\u3084\u3051\u304c\u3092\u6cbb\u3059\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u3067\u3059\u3002\u75c5\u6c17\u306e\u4e88\u9632\u3084\u5065\u5eb7\u7dad\u6301\u7b49\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u8cbb\u7528\u306f\u3001\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6b21\u306e\u8868\u3067\u533b\u7642\u8cbb\u3092\u652f\u6255\u3046\u5834\u9762\u3054\u3068\u306b\u3001\u4e3b\u306a\u8cbb\u7528\u306b\u3064\u3044\u3066\u898b\u3066\u307f\u3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loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-388\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi11.jpg\" alt=\"iryouhi1\" width=\"738\" height=\"537\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi11.jpg 928w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi11-300x218.jpg 300w\" sizes=\"(max-width: 738px) 100vw, 738px\" \/> <a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi2.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft wp-image-389\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi2.jpg\" alt=\"iryouhi2\" width=\"739\" height=\"620\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi2.jpg 928w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi2-300x251.jpg 300w\" sizes=\"(max-width: 739px) 100vw, 739px\" \/><\/a><\/p>\n<p>\u203b\u3000\u5e73\u6210\uff12\uff16\u5e74\uff11\uff12\u6708\uff11\uff15\u65e5\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u306b\u304a\u3044\u3066\u300c\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u66f8\u306b\u4fc2\u308b\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u6599\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u300d\u304c\u516c\u8868\u3055\u308c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3044\u308b\u6587\u66f8\u6599\u306e\u5185\u3001\u6b21\u306e\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6cbb\u7642\u3092\u53d7\u3051\u3066\u3044\u308b\u75c5\u9662\u304b\u3089\u3001\u5225\u306e\u75c5\u9662\u3067\u6cbb\u7642\u3092\u3046\u3051\u308b\u305f\u3081\u306b\u7d39\u4ecb\u72b6\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u8cbb\u7528\u300c\u7d39\u4ecb\u72b6\u306e\u4f5c\u6210\u6599\u300d\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8a3a\u7642\u5185\u5bb9\u3084\u691c\u67fb\u7d50\u679c\u304c\u8a18\u8f09\u3055\u308c\u305f\u7d39\u4ecb\u72b6\u3067\u3001\u3053\u308c\u306f\u8a3a\u7642\u60c5\u5831\u63d0\u4f9b\u6599\uff08\uff29\uff09\u3068\u3057\u3066\u5065\u5eb7\u4fdd\u967a\u306e\u9069\u7528\u5bfe\u8c61\uff08\u5065\u5eb7\u4fdd\u967a\u6cd5\uff17\uff16\uff09\u3068\u3055\u308c\u3066\u3044\u3066\u3001\u305d\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3068\u3057\u3066\u652f\u6255\u3063\u305f\u8cbb\u7528\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4e00\u5b9a\u898f\u6a21\u306e\u75c5\u9662\uff08\u5927\u5b66\u4ed8\u5c5e\u75c5\u9662\u3001\u516c\u7acb\u75c5\u9662\u306a\u3069\uff09\u3067\u7d39\u4ecb\u72b6\u304c\u306a\u304f\u521d\u3081\u3066\u53d7\u8a3a\u3059\u308b\u969b\u306b\u306f\u3001\u521d\u8a3a\u6599\u3068\u306f\u5225\u306b\u300c\u9078\u5b9a\u7642\u990a\u8cbb\u300d\u306a\u3069\u306e\u540d\u76ee\u306e\u8cbb\u7528\u304c\u639b\u304b\u308b\u3053\u3068\u304c\u6709\u308a\u307e\u3059\u304c\u3001\u3053\u3061\u3089\u3082\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<hr \/>\n<p><strong>\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u30fb\u4ecb\u8b77\u95a2\u9023\u8cbb\u7528\u306b\u3064\u3044\u3066<\/strong><\/p>\n<p>\u4ecb\u8b77\u4fdd\u967a\u30b5\u30fc\u30d3\u30b9\u306b\u306f\u3001\u5c45\u5b85\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u3068\u65bd\u8a2d\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u304c\u3042\u308a\u3001\u4e3b\u306b\u533b\u7642\u7cfb\u3068\u798f\u7949\u7cfb\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u90fd\u9053\u5e9c\u770c\u77e5\u4e8b\u304c\u6307\u5b9a\u3059\u308b\u5c45\u5b85\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u4e8b\u696d\u8005\u304c\u767a\u884c\u3059\u308b\u9818\u53ce\u66f8\u306b\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u304c\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u53d7\u53d6\u308b\u969b\u306b\u306f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30fb\u306a\u3089\u306a\u3044\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u5185<\/p>\n<p>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u4e0b\u3067\u306e\u3010<a title=\"\u56fd\u7a0e\u5e81\u3000\u533b\u7642\u8cbb\u63a7\u9664\uff08\u4ecb\u8b77\u4fdd\u967a\u3001\u65bd\u8a2d\u4fdd\u967a\uff09\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1125.htm\" target=\"_blank\" rel=\"noopener\">\u65bd\u8a2d\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/a>\u3011\u300d\u3084<\/p>\n<p>\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4ecb\u8b77\u4fdd\u967a\u4e0b\u3067\u306e\u3010<a title=\"\u56fd\u7a0e\u5e81\u3000\u533b\u7642\u8cbb\u63a7\u9664\uff08\u4ecb\u8b77\u4fdd\u967a\u3001\u5c45\u5b85\u4fdd\u967a\uff09\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1127.htm\" target=\"_blank\" rel=\"noopener\">\u5c45\u5b85\u30b5\u30fc\u30d3\u30b9\u306e\u5bfe\u4fa1<\/a>\u3011\u300d\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\uff0a\u304a\u3080\u3064\u4ee3\u3000\uff1a\u62c5\u5f53\u533b\u5e2b\u306e\u300c\u304a\u3080\u3064\u4f7f\u7528\u8a3c\u660e\u66f8\u300d\u304c\u6709\u308b\u5834\u5408\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059(\u662d\uff16\uff12\u76f4\u6240\uff13\uff0d\uff11\uff12)<\/p>\n<p>\u306a\u304a\u3001\u300c\u304a\u3080\u3064\u4f7f\u7528\u8a3c\u660e\u66f8\u300d\u306f\u69d8\u5f0f\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059(\u5e73\uff11\uff13\u8ab2\u500b\uff12\uff0d\uff11\uff15)\u307e\u305f\u3001\uff12\u5e74\u76ee\u4ee5\u964d\u306b\u3064\u3044\u3066\u306f\u7c21\u6613\u8a3c\u660e\u624b\u7d9a\u304c\u6709\u308a\u307e\u3059(\u5e73\uff11\uff14\u8ab2\u500b\uff12\uff0d\uff11\uff11)<\/p>\n<hr \/>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f\u3001\u5168\u3066\u306e\u8a18\u8f09\u306f\u3067\u304d\u3066\u304a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306a\u3069\u533b\u7642\u8cbb\u63a7\u9664\u3084\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u3084\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><strong>\u00a0<\/strong><strong>\u2161\uff0e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6982\u8981<\/strong><\/h2>\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6982\u8981\u3068\u3057\u3066\u300c\u81ea\u5df1\u53c8\u306f\u81ea\u5df1\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u914d\u5076\u8005\u3084\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306e\u305f\u3081\u306b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3092\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002\u300d\u3068\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\uff11\uff0e\u300c\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u300d\u3068\u306f<\/h3>\n<p><strong>\u3000\uff41\uff0e<\/strong>\u540c\u3058\u5bb6\u5c4b\u3067\u66ae\u3089\u3057\u3066\u3044\u308b\u5bb6\u65cf\u30fb\u89aa\u65cf\u3002\uff08\u660e\u3089\u304b\u306b\u5225\u3005\u306e\u72ec\u7acb\u3057\u305f\u751f\u6d3b\u3092\u55b6\u3093\u3067\u3044\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/p>\n<p><strong>\u3000\uff42\uff0e<\/strong>\u540c\u5c45\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u5e38\u306b\u751f\u6d3b\u8cbb\u3001\u5b66\u8cc7\u91d1\u3001\u7642\u990a\u8cbb\u7b49\u306e\u9001\u91d1\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u5bb6\u65cf\u30fb\u89aa\u65cf\u3002\u305f\u3068\u3048\u3070\u5358\u8eab\u8d74\u4efb\u306e\u65b9\u3001\u9060\u65b9\u3067\u306e\u5c31\u5b66\u306e\u305f\u3081\u5bee\u751f\u6d3b\u306e\u5b50\u4f9b\u3001\u751f\u6d3b\u8cbb\u306e\u4ed5\u9001\u308a\u3092\u7d9a\u3051\u3066\u3044\u308b\u7530\u820e\u306e\u4e21\u89aa\u306a\u3069\u3067\u3059\u3002<\/p>\n<h3>\u00a0\uff12\uff0e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u533b\u7642\u8cbb\u306e\u8981\u4ef6\u3068\u306f<\/h3>\n<ol>\n<li>\u3000\u7d0d\u7a0e\u8005\u672c\u4eba\u3084\u3001\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u30fb\u89aa\u65cf\u306e\u305f\u3081\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u3000\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<li>\u3000\u50b7\u75c5\u306e\u8a3a\u7642\u3084\u6cbb\u7642\u3001\u7642\u990a\u306b\u5fc5\u8981\u306a\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3002<\/li>\n<\/ol>\n<h3>\u00a0\uff13\uff0e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3068\u306f<\/h3>\n<p>\u3042\u306a\u305f\u3084\u3042\u306a\u305f\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u30fb\u89aa\u65cf\u306e\u305f\u3081\u306b\u3001\u305d\u306e\uff11\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6b21\u306e\u8a08\u7b97\u5f0f\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi4.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-392 \" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi4.jpg\" alt=\"iryouhi4\" width=\"589\" height=\"144\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi4.jpg 539w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi4-300x73.jpg 300w\" sizes=\"(max-width: 589px) 100vw, 589px\" \/><\/a><\/p>\n<ul>\n<li>\u3000\u3000\u6240\u5f97\u91d1\u984d\u304b\u3089\u533b\u7642\u8cbb\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304f\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u304c\u6e1b\u5c11\u3059\u308b\u306e\u3067\u3059\u304b\u3089\u3001\u6240\u5f97\u7a0e\u984d\u304c\u6e1b\u5c11\u3057\u307e\u3059\u3002<\/li>\n<li>\u3000\u3000\u6240\u5f97\u7a0e\u3092\u5e74\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u7d0d\u3081\u904e\u304e\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u5dee\u984d\u5206\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3067\u306f\u3001\u533b\u7642\u8cbb\u304c\u623b\u3063\u3066\u304f\u308b\u306e\u3067\u3082\u3001\u7a0e\u91d1\u304b\u3089\u533b\u7642\u8cbb\u304c\u5f15\u304b\u308c\u308b\u306e\u3067\u3082\u306a\u304f\u3001\u300c\u4e00\u5b9a\u306e\u91d1\u984d\u306e\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u7a0e\u984d\u304c\u6e1b\u5c11\u3059\u308b\u300d\u306e\u3067\u3059\u3002\u307e\u305f\u3001\u7fcc\u5e74\u5ea6\u306e\u4f4f\u6c11\u7a0e\u306e\u6e1b\u984d\u306b\u3082\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h2>\u00a0<strong>\u2162\uff0e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u7533\u544a\u66f8\u4f5c\u6210\u65b9\u6cd5<\/strong><\/h2>\n<h3><strong>\uff11\uff0e\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8(HP)<\/strong><strong>\u304b\u3089\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3046\u5834\u5408<\/strong><\/h3>\n<p>\uff11\uff0d\uff11\u3000\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3092\u533b\u7642\u8cbb\u63a7\u9664\u306e\u300c\u5bfe\u8c61\u3068\u306a\u308b\u9818\u53ce\u66f8\u300d\u3068\u300c\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u9818\u53ce\u66f8\u300d\u306b\u5206\u3051\u307e\u3059\u3002<\/p>\n<p>\uff11\uff0d\uff12\u3000HP\u78ba\u5b9a\u7533\u544a\u306e\u3010<a title=\"\u56fd\u7a0e\u5e81\u3000\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6e96\u5099\u7b49\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/\" target=\"_blank\" rel=\"noopener\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u6e96\u5099\u7b49<\/a>\u3011\u304b\u3089\u300c\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\u300d\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002\u540c\u6642\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3055\u308c\u308b\u300c\u3054\u5229\u7528\u306b\u5f53\u305f\u3063\u3066\u300d\u3084\u300c\u5404\u5165\u529b\u6b04\u306b\u3064\u3044\u3066\u300d\u3092\u3088\u304f\u78ba\u8a8d\u306e\u4e0a\u5fa1\u5229\u7528\u4e0b\u3055\u3044\u3002<\/p>\n<p>\uff11\uff0d\uff13\u3000\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\u3078\u300c\u5bfe\u8c61\u3068\u306a\u308b\u9818\u53ce\u66f8\u300d\u306e\u5fc5\u8981\u9805\u76ee\u3092\u5165\u529b\u3057\u307e\u3059\u3002\u5165\u529b\u30fb\u4fdd\u5b58\u3057\u305f\u30c7\u30fc\u30bf\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u533b\u7642\u8cbb\u63a7\u9664\u753b\u9762\u3067\u8aad\u307f\u8fbc\u307f\u3001\u53cd\u6620\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\uff11\uff0d\uff14\u3000\u7533\u544a\u306e\u6e96\u5099\uff08\u7528\u610f\u3059\u3079\u304d\u3082\u306e\uff09<\/p>\n<ol>\n<li>HP\u5185\u306b\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3044\u5370\u5237\u3057\u307e\u3059\u3002<\/li>\n<li>\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3001\u4ea4\u901a\u8cbb\u306e\u9818\u53ce\u66f8\u3092\u5c01\u7b52\u3084\u888b\u306b\u5165\u308c\u3066\u304a\u304d\u307e\u3059<\/li>\n<li>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5185\u8a33\u66f8<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u6240\u5f97\u3001\u516c\u7684\u5e74\u91d1\uff09\u306e\u539f\u672c<\/li>\n<\/ol>\n<h3><strong>\uff12\uff0e\u624b\u66f8\u304d\u3067\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3092\u884c\u3046\u5834\u5408<\/strong><\/h3>\n<p>\uff12\uff0d\uff11\u3000\u300c\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u300d\u306e\u96c6\u8a08<\/p>\n<p>\u2460\uff0e\u533b\u7642\u3092\u53d7\u3051\u305f\u4eba\u5225\u3084\u3001\u75c5\u9662\u306a\u3069\u306e\u65bd\u8a2d\u5225\u306a\u3069\u306b\u9818\u53ce\u66f8\u3092\u5206\u985e\u3057\u307e\u3059\u3002<\/p>\n<p>\u9818\u53ce\u66f8\u306e\u306a\u3044\u4ea4\u901a\u8cbb\u304c\u6709\u308b\u5834\u5408\u306f\u3001\u5404\u9818\u53ce\u66f8\u306b\u305d\u306e\u901a\u9662\u306b\u304b\u304b\u3063\u305f\u4ea4\u901a\u8cbb\u3092\u8a18\u5165\u3057\u3066\u304a\u304f\u3068\u96c6\u8a08\u306e\u3068\u304d\u4fbf\u5229\u3067\u3059\u3002\uff08\u5bb6\u8a08\u7c3f\u3084\u624b\u5e33\u3078\u8a18\u9332\u3057\u3066\u96c6\u8a08\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30b3\u30d4\u30fc\u3092\u9818\u53ce\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3059\uff09<\/p>\n<p>\u2461\uff0e\u2460\u306e\u5206\u985e\u6bce\u306b\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u306e\u307f\u3092\u96c6\u8a08\u3057\u307e\u3059\u3002\u7533\u544a\u66f8\u306b\u300c\u533b\u7642\u8cbb\u306e\u660e\u7d30\u66f8\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u306e\u3067\u3001\u3053\u306e\u6642\u70b9\u3067\u96c6\u8a08\u8868\u304c\u6709\u308b\u3068\u4fbf\u5229\u3067\u3059\u3002\u3000\uff08\u7a0e\u52d9\u7f72\u306b\u5099\u3048\u3066\u3042\u308b\u300c\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5185\u8a33\u66f8\u300d\u3084\u3001\u56fd\u7a0e\u5e81\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u5185\u306e\u300c\u533b\u7642\u8cbb\u96c6\u8a08\u30d5\u30a9\u30fc\u30e0\u300d\u304c\u4fbf\u5229\u3067\u3059\uff09<\/p>\n<p>\u2462\uff0e\u751f\u547d\u4fdd\u967a\uff08\u533b\u7642\u4fdd\u967a\uff09\u3084\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\uff09\u306a\u3069\u304b\u3089\u7d66\u4ed8\u91d1\u306e\u652f\u6255\u304c\u6709\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u7d66\u4ed8\u5bfe\u8c61\u3068\u306a\u3063\u305f\u533b\u7642\u8cbb\u3092\u4e0a\u9650\u3068\u3057\u3066\u3001\u88dc\u586b\u3055\u308c\u308b\u91d1\u984d\u3068\u3057\u3066\u96c6\u8a08\u8868\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u6b21\u306e\u300c\u533b\u7642\u8cbb\u306e\u660e\u7d30\u66f8\u300d\u4f8b\u3067\u306f\u3001<\/p>\n<p>\u300c\u4e00\u90ce\u3055\u3093\u306f\u9aa8\u6298\u306e\u6cbb\u7642\u306e\u305f\u3081\u5165\u9662\u3057\u624b\u8853\u3092\u53d7\u3051\u3001\u305d\u306e\u533b\u7642\u8cbb\u306b\uff12\uff15\uff18,\uff10\uff10\uff10\u5186\u652f\u6255\u3044\u307e\u3057\u305f\u3002\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u7d66\u4ed8\u91d1\u304c\uff13\uff10\uff10,\uff10\uff10\uff10\u5186\u3042\u308a\u307e\u3057\u305f\u3002\u300d<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u7d66\u4ed8\u5bfe\u8c61\u3068\u306a\u3063\u305f\u533b\u7642\u8cbb\uff12\uff15\uff18,\uff10\uff10\uff10\u5186\u3092\u96c6\u8a08\u8868\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u4ed6\u306b\u533b\u7642\u8cbb\u306e\u652f\u6255\u304c\u3042\u3063\u3066\u3082\u3001\u7d66\u4ed8\u5bfe\u8c61\u4ee5\u5916\u306e\u533b\u7642\u8cbb\u306b\u88dc\u586b\u3059\u308b\u3053\u3068\u306f\u6709\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-390\" src=\"https:\/\/asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi3.jpg\" alt=\"iryouhi3\" width=\"711\" height=\"413\" srcset=\"https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi3.jpg 995w, https:\/\/www.asagi-tax.com\/setsuzeinoki\/wp-content\/uploads\/2015\/02\/iryouhi3-300x174.jpg 300w\" sizes=\"(max-width: 711px) 100vw, 711px\" \/><\/p>\n<p>\u2463\uff0e\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\uff08\u4e00\u90ce\u3055\u3093\u306e\u7d66\u4e0e\u6240\u5f97\u91d1\u984d\u306f\u3001\uff12\uff10\uff10\u4e07\u5186\u4ee5\u4e0a\u3068\u3057\u307e\u3059\u3002\uff09<\/p>\n<p>\uff11\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb \uff0d \u88dc\u586b\u3055\u308c\u308b\u91d1\u984d \uff0d \uff11\uff10\u4e07\u5186 \uff1d \u533b\u7642\u8cbb\u63a7\u9664\u984d<\/p>\n<p>\uff16\uff14\uff12,\uff19\uff18\uff10\u3000 \uff0d \u3000\uff12\uff15\uff18,\uff10\uff10\uff10 \u3000\uff0d \u3000\uff11\uff10\uff10,\uff10\uff10\uff10 \u3000\uff1d \u3000\uff12\uff18\uff14,\uff19\uff18\uff10<\/p>\n<p>\u8a08\u7b97\u306e\u7d50\u679c\u3001\u533b\u7642\u8cbb\u63a7\u9664\u984d\u306f\uff12\uff18\uff14,\uff19\uff18\uff10\u5186\u3068\u306a\u308a\u3001\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3082\u3057\u8a08\u7b97\u306e\u7d50\u679c\u304c\uff10\u4ee5\u4e0b\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u300c\u533b\u7642\u8cbb\u63a7\u9664\u300d\u306f\u53d7\u3051\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u4e8b\u3067\u3059\u3002<\/p>\n<p>\uff12\uff0d\uff12\u3000\u7533\u544a\u306e\u6e96\u5099\uff08\u7528\u610f\u3059\u3079\u304d\u3082\u306e\uff09<\/p>\n<ul>\n<li>\u3000\u7a0e\u52d9\u7f72\u306b\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u3082\u3089\u3044\u307e\u3059\u3002\u7d66\u4e0e\u4ee5\u5916\u306b\u53ce\u5165\u304c\u306a\u304f\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306f\u3001\u300c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u9084\u4ed8\u7533\u544a\u7528\uff09\u300d\u3092\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002<\/li>\n<li>\u3000\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u5fc5\u8981\u9805\u76ee\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/li>\n<li>\u3000\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3001\u4ea4\u901a\u8cbb\u306e\u9818\u53ce\u66f8\u3092\u5c01\u7b52\u3084\u888b\u306b\u5165\u308c\u3066\u304a\u304d\u307e\u3059<\/li>\n<li>\u3000\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5185\u8a33\u66f8\uff08\u660e\u7d30\u66f8\uff09<\/li>\n<li>\u3000\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u7d66\u4e0e\u6240\u5f97\u3001\u516c\u7684\u5e74\u91d1\uff09\u306e\u539f\u672c<\/li>\n<\/ul>\n<h3>\u00a0<strong>\uff13\uff0e\u78ba\u5b9a\u7533\u544a<\/strong><\/h3>\n<p>\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u300c\u9818\u53ce\u66f8\u3092\u307e\u3068\u3081\u305f\u5c01\u7b52\u300d\u300c\u533b\u7642\u8cbb\u306e\u5185\u8a33\u66f8\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u63c3\u3048\u3066\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u3078\u306f\u3001\u5370\u9451\uff08\u8a8d\u5370\uff09\u3001\u7533\u544a\u8005\u672c\u4eba\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u756a\u53f7\u7b49\u304c\u5206\u304b\u308b\u3082\u306e\u306a\u3069\u3092\u6301\u3063\u3066\u884c\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>&nbsp;<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u8cea\u554f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\uff28\uff30\u3084\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u306b\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5065\u5eb7\u3067\u904e\u3054\u305b\u308b\u3053\u3068\u304c\u4e00\u756a\u3067\u3059\u304c\u3001\u300c\u533b\u7642\u8cbb\u95a2\u4fc2\u306e\u9818\u53ce\u66f8\u306f\u96c6\u3081\u3066\u304a\u304f\u300d\u4e8b\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p 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