{"id":1162,"date":"2025-05-30T10:00:46","date_gmt":"2025-05-30T01:00:46","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1162"},"modified":"2025-12-17T14:28:59","modified_gmt":"2025-12-17T05:28:59","slug":"tax-investigation-heavy-additional-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-heavy-additional-tax","title":{"rendered":"\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\uff1f\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u3068\u304d\u306e\u30ea\u30b9\u30af\u3084\u5bfe\u5fdc\u3082\u78ba\u8a8d"},"content":{"rendered":"<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u3001<strong>\u7d0d\u7a0e\u4e0d\u8db3\u3084\u672a\u7d0d\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u3072\u3068\u3064<\/strong>\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066<strong>\u300c\u904e\u5c11\u7533\u544a\u300d\u300c\u7121\u7533\u544a\u300d\u300c\u4e0d\u7d0d\u4ed8\u300d<\/strong>\u304c\u8a8d\u3081\u3089\u308c\u3001<strong>\u304b\u3064\u4eee\u88c5\u30fb\u96a0\u853d<\/strong>\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u8a72\u5f53\u3059\u308b\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u8ffd\u5fb4\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u304c\u3061<\/strong>\u3067\u3042\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066<strong>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u304b\u5426\u304b\u306f\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8<\/strong>\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u969b\u3069\u306e\u7a0b\u5ea6\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u3001\u307e\u305f\u4ed6\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u306e\u9055\u3044\u304c\u3088\u304f\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u7d4c\u55b6\u8005\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u3001\u4ed6\u306e\u52a0\u7b97\u7a0e\uff08\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\uff09\u3068\u306e\u9055\u3044\u3001\u305d\u3057\u3066\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3088\u3046\u306a\u6307\u6458\u3092\u53d7\u3051\u306a\u3044\u305f\u3081\u306e\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u4e88\u5099\u77e5\u8b58\u3068\u5bfe\u5fdc\u7b56\u306e\u3072\u3068\u3064\u3068\u3057\u3066\u3001\u53c2\u8003\u306b\u306a\u3055\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u91cd\u52a0\u7b97\u7a0e\u306f\u7533\u544a\u306e\u96a0\u853d\u3084\u4eee\u88c5\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b<\/h2>\n<p>\u91cd\u52a0\u7b97\u7a0e\u3068\u306f\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u969b\u3001<strong>\u7533\u544a\u5185\u5bb9\u306b<span class=\"f-marker-p\">\u300c\u4eee\u88c5\u30fb\u96a0\u853d\u300d\u3068\u3044\u3063\u305f\u60aa\u8cea\u6027<\/span>\u304c\u3042\u308b\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u3010<span style=\"font-size: 10.5pt; color: #000000;\">\u91cd\u52a0\u7b97\u7a0e\u306e\u652f\u6255\u30a4\u30e1\u30fc\u30b8<\/span>\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/MnhYEuQAqvaDt7mfOb9ei5Xdo-1743079490-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 71.22%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306b\u306f\u3001\u7f70\u5247\u7684\u306a\u610f\u5473\u5408\u3044\u3068\u5229\u606f\u7684\u306a\u6027\u8cea\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u91cd\u52a0\u7b97\u7a0e\u305d\u306e\u3082\u306e\u306e<strong>\u7a0e\u7387\u306f\u300c<span style=\"color: #e25041;\">\u539f\u524735%<\/span>\u300d\u306b\u306a\u308b<\/strong>\u306e\u304c\u5927\u304d\u306a\u7279\u5fb4\u3067\u3059\u3002\u7a0e\u7387\u304c\u9ad8\u3044\u305f\u3081\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u53ce\u76ca\u3092\u5927\u304d\u304f\u5727\u8feb\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\"><strong>\u3010\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306b\u8ffd\u52a0\u3067\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308b\u7a0e\u984d\u3011<br \/>\n<\/strong><\/p>\n<ul>\n<li><strong>\u8ffd\u52a0\u672c\u7a0e<\/strong><br \/>\n\u672c\u6765\u306e\u7d0d\u7a0e\u984d\u304b\u3089\u4e0d\u8db3\uff08\u672a\u7d0d\uff09\u3068\u306a\u308b\u90e8\u5206<\/li>\n<li><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong><br \/>\n\u8ffd\u52a0\u672c\u7a0e\u00d7\u7a0e\u7387\u3067\u7b97\u51fa\u3002\u7a0e\u7387\u306f\u539f\u524735%\u3060\u304c\u3001\u3088\u308a\u9ad8\u3044\u7a0e\u7387\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308b<\/li>\n<li><strong>\u5ef6\u6ede\u7a0e<\/strong><br \/>\n\u5229\u606f\u7684\u5074\u9762\u306e\u30da\u30ca\u30eb\u30c6\u30a3<br \/>\n\u203b\u4ed6\u306e\u8ab2\u7a0e\u3088\u308a\u3082\u91cd\u304f\u306a\u308b\uff08\u8a73\u7d30\u306f\u5f8c\u8ff0\uff09<\/li>\n<\/ul>\n<\/div>\n<h2>2.\u91cd\u52a0\u7b97\u7a0e\u306e\u9069\u7528\u5bfe\u8c61<\/h2>\n<p>\u7d0d\u7a0e\u306b\u304a\u3044\u3066\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u3063\u305f\u969b\u306b\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u3044\u305a\u308c\u304b\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u304b\u3064\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u3001\u4e0b\u8a18\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.9098%; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">2-1.<\/span>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n<td style=\"width: 73.0902%;\"><span style=\"font-size: 16px; color: #333333;\">\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u3057\u305f\u984d\u304c\u672c\u6765\u306e\u7a0e\u984d\u3088\u308a\u3082\u5c11\u984d\u3067\u3042\u3063\u305f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.9098%; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">2-2.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n<td style=\"width: 73.0902%;\"><span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.9098%; background-color: #efefef;\"><strong><span style=\"font-size: 16px; color: #333333;\">2-3.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/span><\/strong><\/td>\n<td style=\"width: 73.0902%;\"><span style=\"font-size: 16px; color: #333333;\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>2-1.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001<strong>\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u3057\u305f\u984d\u304c\u672c\u6765\u306e\u7a0e\u984d\u3088\u308a\u3082\u5c11\u984d\u3067\u3042\u3063\u305f<\/strong>\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7d0d\u7a0e\u984d\u3068\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u984d\u3068\u306e\u5dee\u984d\u306b\u5bfe\u3057\u306610%\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u305f\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3001\u3044\u305a\u308c\u304b\u591a\u3044\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f15%\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>2-2.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e<strong>\u671f\u9650\u5185\u306b\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f<\/strong>\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u3088\u3046\u306b\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u3010\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u3011<\/p>\n<ul>\n<li>50\u4e07\u5186\u307e\u3067\u300015%<\/li>\n<li>50\u4e07\u5186\u8d85300\u4e07\u5186\u307e\u3067\u300020%<\/li>\n<li>300\u4e07\u5186\u8d85\u300030%<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f5%\u306b\u307e\u3067\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>2-3.\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/h3>\n<p><strong>\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u5834\u5408<\/strong>\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u306610%\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u7533\u544a\u671f\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u652f\u6255\u3044\u306e\u7fcc\u670810\u65e5\u307e\u3067\uff08\u203b\uff09\u3067\u3059\u3002\u6bce\u6708\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u3067\u671f\u9650\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u203b\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u4ee5\u4e0b\u306e\u4f1a\u793e\u3067\u306f\u3001\u5e74\uff12\u56de\u306b\u307e\u3068\u3081\u3066\u306e\u7d0d\u4ed8\u304c\u53ef\u80fd\u3067\u3059<\/p>\n<p>\u3053\u308c\u3089\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/topics\/zeikin-bakkin\/\" target=\"_blank\" rel=\"noopener\">\u7a0e\u91d1\u306e\u7f70\u91d1\u306f\u610f\u5916\u306b\u91cd\u3044\uff1f\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u57fa\u672c<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u3084\u3059\u3044\u30b1\u30fc\u30b9\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u6b21\u306e\u3088\u3046\u306a\u4e8b\u5b9f\u304c\u6307\u6458\u3055\u308c\u308b\u3068\u3001\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u58f2\u4e0a\u3092\u610f\u56f3\u7684\u306b\u5c11\u306a\u304f\u3057\u3066\u7533\u544a\u3057\u305f\uff08\u3082\u3057\u304f\u306f\u7533\u544a\u3057\u3066\u3044\u306a\u3044\uff09<\/li>\n<li>\u672c\u6765\u306a\u3044\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3057\u305f\u308a\u3001\u6c34\u5897\u3057\u3057\u3066\u8a08\u4e0a\u3057\u305f<\/li>\n<li>\u5728\u5eab\u3092\u5c11\u306a\u304f\u8a08\u4e0a\u3057\u305f<\/li>\n<li>\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u5e33\u7c3f\u3084\u5e33\u7968\u3068\u7570\u306a\u308b\u865a\u507d\u306e\u53d7\u3051\u7b54\u3048\u3092\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<h2>3.\u91cd\u52a0\u7b97\u7a0e\u306e\u8abf\u67fb\u5bfe\u8c61\u306f\uff17\u5e74\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u6570\u306f\u300c\uff13\u5e74\u300d\u3067\u3042\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002\u3057\u304b\u3057<strong>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5bfe\u8c61\u5e74\u6570\u304c<span class=\"f-marker-p\">\u300c\uff17\u5e74\u300d\u306b\u5ef6\u9577<\/span><\/strong>\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u6570\u306e\u5909\u5316\u3011<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/854NEwDF3K0TBeqQ6fHsIoYgu-1743212670-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left;\" class=\"fr-draggable\" \/><\/p>\n<p>\u5ef6\u9577\u3055\u308c\u308b\u306e\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u304c\uff15\u5e74\u306b\u306a\u308b\u5834\u5408<\/strong><br \/>\n\u904e\u53bb\uff13\u5e74\u9593\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u984c\u304c\u8a8d\u3081\u3089\u308c\u3001\u8abf\u67fb\u5b98\u304c\u300c\u3082\u3063\u3068\u524d\u306b\u3082\u554f\u984c\u304c\u3042\u308b\u306e\u3067\u306f\u300d\u3068\u8003\u3048\u305f\u5834\u5408\u3001\u8abf\u67fb\u5bfe\u8c61\u304c5\u5e74\u306b\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u304c\uff17\u5e74\u306b\u306a\u308b\u5834\u5408<\/strong><br \/>\n\u91cd\u5927\u306a\u554f\u984c\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u8abf\u67fb\u5bfe\u8c61\u304c\uff17\u5e74\u306b\u5ef6\u9577\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u91cd\u5927\u306a\u554f\u984c\u300d\u3068\u306f\u8131\u7a0e\u3084\u4e0d\u6b63\u9084\u4ed8\u3092\u6307\u3057\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3088\u3046\u306a\u300c\u4eee\u88c5\u30fb\u96a0\u853d\u300d\u3082\u8a72\u5f53\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<\/ul>\n<h2>4.\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u8907\u6570\u3042\u308b<\/h2>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u3001<strong>\u57fa\u672c\u7684\u306a\u7a0e\u7387<\/strong>\u3068<strong>\u52a0\u91cd\u63aa\u7f6e<\/strong>\u3001\u305d\u3057\u3066<strong>\u5ef6\u6ede\u7a0e\u306e\u53d6\u308a\u6271\u3044\u304c\u53b3\u3057\u304f\u306a\u308b<\/strong>\u70b9\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>4-1.\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u3010\u57fa\u672c\u3011<\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u300c\u904e\u5c11\u7533\u544a\u300d\u300c\u7121\u7533\u544a\u300d\u300c\u4e0d\u7d0d\u4ed8\u300d\u304c\u8a8d\u3081\u3089\u308c\u3001\u304b\u3064\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u8a72\u5f53\u306e\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u3010\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\uff08\u57fa\u672c\uff09\u3011<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/7GO4suRIjNhWES9ieQpVocbdC-1748321952.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\uff13\u3064\u3059\u3079\u3066\u306e\u30b1\u30fc\u30b9\u306b\u304a\u3044\u3066\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u65b9\u304c\u7a0e\u7387\u304c\u9ad8\u3044\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u308b\u5834\u5408<\/strong><br \/>\n\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u300c10%\u300d\u3082\u3057\u304f\u306f\u300c15%\u300d\u3067\u3059\u304c\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5834\u5408\u300c35%\u300d\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u308b\u5834\u5408<\/strong><br \/>\n\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u300c15%\u300d\u300c20%\u300d\u300c30%\u300d\u306e\u3044\u305a\u308c\u304b\u3067\u3059\u304c\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5834\u5408\u300c40%\u300d\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>\n<li><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u308b\u5834\u5408<\/strong><br \/>\n\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u300c10%\u300d\u3067\u3059\u304c\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5834\u5408\u300c35%\u300d\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/li>\n<\/ul>\n<h3>4-2.\u904e\u53bb\uff15\u3042\u5e74\u4ee5\u5185\u306b\u91cd\u52a0\u7b97\u7a0e\u3092\u7e70\u308a\u8fd4\u3057\u305f\u5834\u5408\u306f10\uff05\u52a0\u91cd<\/h3>\n<p>\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u91cd\u52a0\u7b97\u7a0e\uff08\u307e\u305f\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\uff09\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u901a\u5e38\u306e<strong>\u91cd\u52a0\u7b97\u7a0e\u306b<span class=\"f-marker-p\">10%\u52a0\u91cd\u3057\u3066\u8ab2\u7a0e<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/8OSI4alBitFAcbY2MCj0XGoLn-1748322001.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3>4-3.\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u62b5\u89e6\u3057\u305f\u5834\u5408\u306f10\uff05\u52a0\u91cd<\/h3>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306b\u95a2\u9023\u3057\u305f\u4e0d\u6b63\u306e\u5834\u5408\u3001\u901a\u5e38\u306e<strong>\u91cd\u52a0\u7b97\u7a0e\u306b<span class=\"f-marker-p\">10%\u304c\u52a0\u3048\u3066\u8ab2\u7a0e<\/span><\/strong>\u3055\u308c\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u53d6\u5f15\u306b\u304a\u3051\u308bPDF\u30c7\u30fc\u30bf\u306e\u6570\u5b57\u3092\u6539\u3056\u3093\u3059\u308b\u3001\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u7d19\u306e\u9818\u53ce\u66f8\u306e\u6570\u5b57\u3092\u6539\u3056\u3093\u3059\u308b\u3001\u3068\u3044\u3063\u305f\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3059\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/6h8ajeJODHG3dFYqUz52uB7vN-1743300969-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u300c<a href=\"https:\/\/www.ht-tax.or.jp\/topics\/denchoho-jyuyoupoint\/\" target=\"_blank\" rel=\"noopener\">\u3044\u3088\u3044\u3088\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u304c\u30b9\u30bf\u30fc\u30c8\uff01\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u3092\u3054\u7d39\u4ecb<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>4-4.\u5ef6\u6ede\u7a0e\u306f\u6271\u3044\u304c\u53b3\u3057\u304f\u306a\u308b<\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u5ef6\u6ede\u7a0e\u306e\u53d6\u308a\u6271\u3044\u3082\u53b3\u3057\u3044\u3082\u306e\u3068\u306a\u308a\u307e\u3059\u3002\u5ef6\u6ede\u7a0e\u306f\u3001\u7533\u544a\u671f\u9650\u304b\u3089\uff11\u5e74\u9593\u8ab2\u3055\u308c\u307e\u3059\u3002\u4eee\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\uff13\u5e74\u5206\u9061\u3063\u3066\u4fee\u6b63\u7533\u544a\u3059\u308b\u3088\u3046\u306a\u5834\u5408\u3082\u3001\uff11\u5e74\u7d4c\u904e\u5f8c\u306e\u5ef6\u6ede\u7a0e\u306f\u514d\u9664\u3055\u308c\u308b\u306e\u3067\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306f\u514d\u9664\u3055\u308c\u306a\u3044<\/strong>\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>5.\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p>\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u751f\u3058\u307e\u3059\u3002<\/p>\n<h3>5-1.\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308b<\/h3>\n<p>\u3082\u3057\u3082\u9752\u8272\u7533\u544a\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u3068\u3001\u6b21\u306e\u3088\u3046\u306a\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/strong><\/li>\n<li><strong>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u9084\u4ed8<\/strong><\/li>\n<li><strong>30\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e00\u62ec\u7d4c\u8cbb\u8a08\u4e0a<\/strong><\/li>\n<\/ul>\n<p><strong>\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664<\/strong>\u306f\u4e0a\u9650\u304c10\u5e74\u3068\u9577\u3044\u306e\u3067\u3001\u5927\u304d\u304f\u6b20\u640d\u91d1\u304c\u51fa\u305f\u969b\u306b\u306f\u9577\u304f\u5229\u7528\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u4e00\u62ec\u7d4c\u8cbb\u8a08\u4e0a<\/strong>\u306b\u304a\u3044\u3066\u306f\u3001\u6700\u7d42\u7684\u306b\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u91d1\u984d\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u7d4c\u55b6\u304c\u82e6\u3057\u3044\u5e74\u5ea6\u306b\u4e00\u62ec\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u305d\u306e\u5e74\u306e\u6cd5\u4eba\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>5-2.\u4eca\u5f8c\u306e\u7a0e\u200b\u200b\u200b\u200b\u200b\u52d9\u8abf\u67fb\u3082\u53b3\u3057\u304f\u306a\u308b<\/h3>\n<p>\u4e00\u5ea6\u3067\u3082\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u306e\u30d6\u30e9\u30c3\u30af\u30ea\u30b9\u30c8\u306b\u8f09\u3063\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002\u300c\u4eca\u5f8c\u3082\u4eee\u88c5\u30fb\u96a0\u853d\u3092\u884c\u3046\u304b\u3082\u3057\u308c\u306a\u3044\u300d\u3068\u7591\u308f\u308c\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u983b\u5ea6\u304c\u5897\u3048\u3001\u8abf\u67fb\u3082\u53b3\u3057\u304f\u306a\u308b\u3053\u3068\u304c\u4e88\u6e2c\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>6.\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5099\u3048<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3066\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3088\u3046\u306a\u3053\u3068\u3068\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u6b21\u306e\u3088\u3046\u306b\u5099\u3048\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>6-1.\u7a0e\u7406\u58eb\u3068\u9023\u643a\u3057\u305f\u6e96\u5099<\/h3>\n<p>\u7a0e\u7406\u58eb\u306b\u3001\u4f1a\u8a08\u65b9\u6cd5\u3084\u5e33\u7c3f\u306b\u8aa4\u308a\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3057\u3066\u3082\u3089\u3046\u3068\u5b89\u5fc3\u3067\u3059\u3002\u6545\u610f\u3067\u306a\u304f\u3068\u3082\u3001\u6cd5\u4ee4\u6539\u6b63\u306b\u672a\u5bfe\u5fdc\u3067\u3042\u308b\u3001\u4f1a\u8a08\u51e6\u7406\u304c\u8aa4\u3063\u3066\u3044\u308b\u3068\u3044\u3063\u305f\u3053\u3068\u304c\u3042\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u7591\u308f\u308c\u3084\u3059\u3044\u53d6\u5f15\u3084\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u3082\u77e5\u3063\u3066\u3044\u307e\u3059\u3002\u6307\u6458\u3055\u308c\u305d\u3046\u306a\u3068\u3053\u308d\u3092\u4e8b\u524d\u306b\u628a\u63e1\u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class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u3010\u6307\u6458\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3068\u30d5\u30ed\u30fc\u3011<\/strong><\/p>\n<p class=\"attention-p\"><strong>7-1.\u4fee\u6b63\u7533\u544a<br \/>\n7-2.\u66f4\u6b63\u51e6\u5206<br \/>\n7-3.\u4e0d\u670d\u306e\u7533\u3057\u7acb\u3066<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/gQZTD9LafKBhIAxFiOmYrpW6C-1748322159.png\" style=\"display: block; vertical-align: top; margin: 5px auto 5px 0px; text-align: left; width: 72.4%;\" class=\"fr-draggable\" \/><\/p>\n<\/div>\n<h3>7-1.\u4fee\u6b63\u7533\u544a<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e<strong>\u6307\u6458\u4e8b\u9805\u3092\u8a8d\u3081\u3001\u6b63\u3057\u3044\u91d1\u984d\u306b\u4fee\u6b63\u3057\u305f\u7533\u544a\u66f8\u3067\u65b0\u305f\u306b\u7533\u544a<\/strong>\u3057\u307e\u3059\u3002\u4fee\u6b63\u7533\u544a\u6642\u306b\u306f\u3001\u8ffd\u52a0\u672c\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u7d0d\u7a0e\u3082\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3068\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5f8c\u3001\u7d0d\u7a0e\u5185\u5bb9\u306b\u7570\u8b70\u3092\u5531\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>7-2.\u66f4\u6b63\u51e6\u5206<\/h3>\n<p>\u300c\u66f4\u6b63\u51e6\u5206\u300d\u3068\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3066<strong>\u7a0e\u52d9\u7f72\u304c\u4fee\u6b63\u5f8c\u306e\u7a0e\u984d\u3092\u6c7a\u5b9a\u3059\u308b\u51e6\u5206<\/strong>\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306e\u66f4\u6b63\u51e6\u5206\u306b\u5bfe\u3057\u3001\u7d0d\u7a0e\u8005\u306f\u7a0e\u52d9\u7f72\u9577\u7b49\u3078\u4e0d\u670d\u306e\u7533\u3057\u7acb\u3066\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u5834\u5408\u306f\u81ea\u52d5\u3067\u66f4\u6b63\u51e6\u5206\u304c\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u3053\u3053\u3067<span class=\"f-marker-p\"><strong>\u66f4\u6b63\u51e6\u5206\u306e\u5185\u5bb9\u3092\u8a8d\u3081\u308b\uff08\u7d0d\u7a0e\u3059\u308b\uff09<\/strong>\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002<\/span>\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306b\u9032\u3080\u3068\u3001\u7169\u96d1\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3068\u306a\u308b\u307b\u304b\u3001\u6642\u9593\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u7a0e\u7406\u58eb\u7b49\u306e\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u306e\u4e0a\u3001\u4eca\u5f8c\u306e\u9078\u629e\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u969b\u3001\u7a0e\u52d9\u3060\u3051\u3067\u306a\u304f\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306b\u3082\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u3001\u3082\u3057\u304f\u306f\u5f01\u8b77\u58eb\u7b49\u3068\u306e\u9023\u643a\u304c\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3>7-3.\u4e0d\u670d\u306e\u7533\u3057\u7acb\u3066<\/h3>\n<p>\u66f4\u6b63\u51e6\u5206\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u306f\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u304c\u884c\u3048\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u66f4\u6b63\u51e6\u5206\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u539f\u5247\u3068\u3057\u3066\uff13\u30f6\u6708\u4ee5\u5185\u306b\u3001\u4e0b\u8a18\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li><strong>\u7a0e\u52d9\u7f72\u9577\u7b49\u3078\u306e\u300c\u7570\u8b70\u7533\u3057\u7acb\u3066\u300d<\/strong><br \/>\n\u7a0e\u52d9\u7f72\u9577\u306b\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/li>\n<li><strong>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u3078\u306e\u300c\u56fd\u7a0e\u5be9\u67fb\u8acb\u6c42\u300d<\/strong><br \/>\n\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5bfe\u3059\u308b\u5be9\u67fb\u8acb\u6c42\u306e\u3053\u3068\u3067\u3059\u3002<\/li>\n<\/ul>\n<p>\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306f\u3001\u56fd\u3084\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306b\u3088\u308b\u51e6\u5206\uff08\u4e0d\u4f5c\u70ba\u3092\u542b\u3080\uff09\u306b\u5bfe\u3057\u3066\u4e0d\u670d\u304c\u3042\u308b\u969b\u306b\u3001\u4e0d\u670d\u3092\u7533\u3057\u7acb\u3066\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3067\u3059\u3002\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306f\u624b\u7d9a\u304d\u306e\u624b\u9593\u3084\u6e96\u5099\u306f\u5fc5\u8981\u3067\u3059\u304c\u3001\u57fa\u672c\u7684\u306b\u8a34\u8a1f\u3088\u308a\u306f\u77ed\u6642\u9593\u3001\u304b\u3064\u7c21\u4fbf\u306b\u884c\u3048\u307e\u3059\u3002<br \/>\n\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306f<strong>\u7d0d\u4ed8\u7a0e\u984d\u3092\u5897\u52a0\u3055\u305b\u308b\u66f4\u6b63\u51e6\u5206<\/strong>\u306e\u307b\u304b\u3001<strong>\u52a0\u7b97\u7a0e\u306e\u8ce6\u8ab2\u6c7a\u5b9a\u51e6\u5206<\/strong>\u306b\u5bfe\u3057\u3066\u3082\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u8a73\u7d30\u3000\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/fufuku\/7210.htm\" target=\"_blank\" rel=\"noopener\">No.7210\u300c\u4e0d\u670d\u7533\u7acb\u3066\u300d\u304c\u3067\u304d\u308b\u5834\u5408\u3001\u3067\u304d\u306a\u3044\u5834\u5408<\/a><\/p>\n<h2>8.\u91cd\u52a0\u7b97\u7a0e\u306b\u95a2\u3057\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p><strong>Q\uff1a\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u305f\u5834\u5408\u306e\u3001\u305d\u306e\u5f8c\u306e\u6d41\u308c\u306f\uff1f\u3044\u3064\u307e\u3067\u306b\u6255\u3048\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/strong><\/p>\n<p>A\uff1a\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u7a0e\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u300c\u8ce6\u8ab2\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u3092\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u901a\u77e5\u66f8\u304c\u767a\u305b\u3089\u308c\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u3066\uff11\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306b\u3001\u6240\u5b9a\u306e\u984d\u3092\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>Q\uff1a\u91cd\u52a0\u7b97\u7a0e\u3092\u5206\u5272\u6255\u3044\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/p>\n<p>A\uff1a\u305d\u3082\u305d\u3082\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u306e\u3067\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u4e00\u62ec\u6255\u3044\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<p><strong>Q\uff1a\u91cd\u52a0\u7b97\u7a0e\u3092\u652f\u6255\u3048\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u306a\u308a\u307e\u3059\u304b\uff1f<\/strong><\/p>\n<p>A\uff1a\u671f\u65e5\u3092\u904e\u304e\u308b\u3068\u7a0e\u52d9\u7f72\u304b\u3089\u7763\u4fc3\u72b6\u304c\u5c4a\u304d\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u652f\u6255\u308f\u306a\u3044\u307e\u307e\u3067\u3044\u308b\u3068\u3001\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u307e\u3059\u3002\u9810\u91d1\u53e3\u5ea7\u3084\u4e0d\u52d5\u7523\u3001\u58f2\u639b\u91d1\u3084\u7d66\u4e0e\u7b49\u304b\u3089\u5f37\u5236\u7684\u306b\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>Q\uff1a\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3068\u72af\u7f6a\u6b74\u304c\u3064\u304d\u307e\u3059\u304b\uff1f<\/strong><\/p>\n<p>A\uff1a\u5211\u4e8b\u7f70\u3067\u306f\u306a\u3044\u306e\u3067\u72af\u7f6a\u6b74\u306f\u3064\u304d\u307e\u305b\u3093\u3002\u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u624b\u7d9a\u3067\u79df\u7a0e\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u884c\u653f\u4e0a\u306e\u5236\u88c1\u7684\u63aa\u7f6e\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u60aa\u5316\u3084\u6d88\u8cbb\u8005\u304b\u3089\u306e\u30a4\u30e1\u30fc\u30b8\u30c0\u30a6\u30f3\u306a\u3069\u3001\u4e8b\u696d\u4e0a\u306e\u640d\u5931\u306f\u5927\u304d\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n<h2>9.\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u91cd\u52a0\u7b97\u7a0e\u5bfe\u7b56\u306f\u7a0e\u7406\u58eb\u3068\u306e\u9023\u643a\u304c\u30ab\u30ae<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u3066\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u3068\u3001\u9ad8\u3044\u7a0e\u7387\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u6307\u6458\u3055\u308c\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u3001\u5e73\u7d20\u306e\u7533\u544a\u3092\u6b63\u78ba\u306b\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc\u306b\u7cbe\u901a\u3057\u305f\u7a0e\u7406\u58eb\u3068\u9867\u554f\u5951\u7d04\u3092\u7d50\u3093\u3067\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u5fdc\u304c\u8c4a\u5bcc\u306a\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u7684\u78ba\u306a\u4e8b\u524d\u6e96\u5099\u3084\u6b63\u5f53\u6027\u306e\u3042\u308b\u53cd\u8ad6\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u3010\u8fbb\u30fb\u672c\u90f7\u00a0<\/strong><strong>\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u9078\u3070\u308c\u308b\u7406\u7531\u2460\u3011<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/TLu3f8WVdB26JDFzQONAthRCZ-1743396682-1.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u304c\u6765\u305f\u5834\u5408\u306f\u3001\u9650\u3089\u308c\u305f\u6642\u9593\u3067\u6700\u5927\u9650\u306e\u5bfe\u7b56\u304c\u5fc5\u8981\u3067\u3059\u3002\u6642\u9593\u3092\u6709\u52b9\u306b\u4f7f\u3046\u305f\u3081\u306b\u306f\u3001\u30b5\u30dd\u30fc\u30c8\u3059\u308b\u7a0e\u7406\u58eb\u304c\u8fc5\u901f\u306b\u52d5\u3044\u3066\u304f\u308c\u308b\u3053\u3068\u304c\u809d\u8981\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u7d4c\u9a13\u5024\u306b\u52a0\u3048\u3001\u5bfe\u5fdc\u306e\u8fc5\u901f\u3055\u3082\u8003\u616e\u3057\u3066\u9867\u554f\u7a0e\u7406\u58eb\u3092\u9078\u3076\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u3010\u8fbb\u30fb\u672c\u90f7 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