{"id":1257,"date":"2025-06-18T10:00:31","date_gmt":"2025-06-18T01:00:31","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1257"},"modified":"2026-02-05T13:24:52","modified_gmt":"2026-02-05T04:24:52","slug":"additional-taxation","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/additional-taxation","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u3067\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u3089\u3069\u3046\u306a\u308b\uff1f\uff13\u3064\u306e\u539f\u5247\u3068\u5bfe\u51e6\u65b9\u6cd5"},"content":{"rendered":"<p><strong>\u300c\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u306b\u306a\u308a\u305d\u3046\u3060\u2026\u2026\u300d<\/strong><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3092\u7d42\u3048\u3066\u3001\u6b63\u5f0f\u306a\u7d50\u679c\u3092\u5f85\u3064\u671f\u9593\u306f\u672c\u5f53\u306b\u9577\u304f\u611f\u3058\u308b\u3082\u306e\u3067\u3059\u3002<br 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\/>\n\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u307e\u305a\u7406\u89e3\u3092\u6df1\u3081\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"7yjjp5tx2ias92n2rughp\">1.\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u751f\u3059\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u306f\uff1f<\/h2>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306a\u3069\u306b\u3088\u308a\u767a\u899a\u3057\u305f\u3001\u904e\u53bb\u306e\u7d0d\u7a0e\u984d\u306e\u8aa4\u308a\u3084\u4e0d\u8db3\u3001\u7533\u544a\u6f0f\u308c\u306b\u5bfe\u3057\u3066\u652f\u6255\u3046\u7a0e\u91d1\u3092<span class=\"f-marker-p\">\u8ffd\u5fb4\u8ab2\u7a0e<\/span>\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u8ffd\u5fb4\u8ab2\u7a0e\u300d\u306f\u6b63\u5f0f\u306a\u7a0e\u76ee\u3067\u306f\u306a\u304f\u3001\u7a0e\u91d1\u306e\u4e0d\u8db3\u5206\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u306a\u308b\u9644\u5e2f\u7a0e\u3092\u7dcf\u79f0\u3057\u305f\u540d\u79f0\u3067\u3059\u3002<\/span><br \/>\n\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u901a\u77e5\u7b49\u3067\u306f\u300c\u8ffd\u5fb4\u8ab2\u7a0e\u300d\u3068\u3044\u3046\u9805\u76ee\u306f\u306a\u304f\u3001\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3084\u300c\u5ef6\u6ede\u7a0e\u300d\u306a\u3069\u306e\u6b63\u5f0f\u540d\u79f0\u304c\u7528\u3044\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/linathi44im-1749648869.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><span style=\"color: #ffffff;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306e\u8a73\u7d30\u306f\u3001\u3053\u3061\u3089\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"color: #ffffff;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u5831\u544a\u306f\u3044\u3064\u51fa\u308b\uff1f\u3069\u3093\u306a\u5185\u5bb9\uff1f\u9069\u5207\u306a\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac<\/strong><\/span><\/p>\n<h2 id=\"kd88nniausae8yan8gjkxf\">2.\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3088\u3063\u3066\u767a\u751f\u3059\u308b\u9644\u5e2f\u7a0e\u306e\u7a2e\u985e<\/h2>\n<p>\u9644\u5e2f\u7a0e\u306f\u3001\u9045\u308c\u305f\u65e5\u6570\u306b\u57fa\u3065\u3044\u3066\u8ab2\u3055\u308c\u308b<strong><span style=\"color: #e25041;\">\u5ef6\u6ede\u7a0e<\/span><\/strong><span style=\"color: #000000;\">\u3068\u3001<\/span>\u4e0d\u5099\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u8ab2\u3055\u308c\u308b<strong><span style=\"color: #e25041;\">\u52a0\u7b97\u7a0e<\/span><\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u52a0\u7b97\u7a0e\u306f\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3082\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u3055\u3089\u306b\u52a0\u7b97\u7a0e\u306f\u3001\u4e0d\u5099\u306e\u5185\u5bb9\u306b\u3088\u308a<strong><span style=\"color: #e25041;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong>\u3001<strong><span style=\"color: #e25041;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/strong>\u3001<strong><span style=\"color: #e25041;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/span><\/strong>\u3001<strong><span style=\"color: #e25041;\">\u91cd\u52a0\u7b97\u7a0e<\/span><\/strong>\u306e4\u3064\u306b\u5206\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/3s8n66fib6-1749648922.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"jn69smn6hpc6rjhz3e70i\">2-1.\u9045\u308c\u305f\u65e5\u6570\u306b\u57fa\u3065\u304f\u5ef6\u6ede\u7a0e<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u5ef6\u6ede\u7a0e<\/span>\u306f\u3001\u6cd5\u5b9a\u671f\u9650\u5185\u306b\u7a0e\u91d1\u304c\u7d0d\u4ed8\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u65e5\u6570\u306b\u5fdc\u3058\u3066\u8ab2\u305b\u3089\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/strong><\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u6cd5\u5b9a\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u7d0d\u4ed8\u3055\u308c\u308b\u307e\u3067\u306e\u65e5\u6570\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u307b\u3069\u5ef6\u6ede\u7a0e\u3082\u5897\u52a0\u3057\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p><strong><u>\u5ef6\u6ede\u7a0e \uff1d\uff08<strong><u><span style=\"font-size: 16px; color: #333333;\">\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d <\/span><\/u><\/strong>\u00d7 \u5ef6\u6ede\u7a0e\u306e\u7a0e\u7387 \u00d7 \u5ef6\u6ede\u3057\u305f\u65e5\u6570\uff09\u00f7 365\u65e5<\/u><\/strong><\/p>\n<\/div>\n<p>\u5ef6\u6ede\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 41.4276%; background-color: #d1d5d8;\"><strong>\u671f\u9593<\/strong><\/td>\n<td style=\"width: 58.4422%; background-color: #d1d5d8;\"><strong>\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.4276%; background-color: #efefef;\"><strong>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u307e\u3067<\/strong><\/td>\n<td style=\"width: 58.4422%;\"><span style=\"font-size: 15px; color: #333333;\">\u5e74\u300c7.3\uff05\u300d\u3068\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b\uff11\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.4276%; background-color: #efefef;\"><strong>\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u30f6\u6708\u3092\u7d4c\u904e\u3057\u305f\u7fcc\u65e5\u4ee5\u964d<\/strong><\/td>\n<td style=\"width: 58.4422%;\">\u5e74\u300c14.6\uff05\u300d\u3068\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b7.3\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c\uff17\u5e74\uff14\u6708\u73fe\u5728<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_wariai.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300c\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u300d<\/a><\/p>\n<p>\u5ef6\u6ede\u7a0e\u306f\u30012\u30f6\u6708\u3092\u7d4c\u904e\u3059\u308b\u3068\u7a0e\u7387\u304c\u4e0a\u304c\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u51e6\u7406\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n<u>\u306a\u304a\u3001\u4e8b\u696d\u306e\u5ec3\u6b62\u3084\u707d\u5bb3\u306a\u3069\u3001\u5ef6\u6ede\u306e\u7406\u7531\u306b\u3088\u3063\u3066\u306f\u7a0e\u7387\u306e\u8efd\u6e1b\u3084\u514d\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/u>\u3002<\/p>\n<ul>\n<li><strong>\u5ef6\u6ede\u7a0e\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u81ea\u52d5\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai_r06nen.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/li>\n<\/ul>\n<h3 id=\"an06jruh3evahtmx15qay\">2-2.\u4e0d\u5099\u306b\u8ab2\u3055\u308c\u308b\u52a0\u7b97\u7a0e<\/h3>\n<p>\u52a0\u7b97\u7a0e\u306f\u3001\u4e0d\u5099\u304c\u3042\u3063\u305f\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3001\u4ee5\u4e0b\u306e\uff14\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>\u2460\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<br \/>\n\u2461\u7121\u7533\u544a\u52a0\u7b97\u7a0e<br \/>\n\u2462\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u00a0<br \/>\n\u2463\u91cd\u52a0\u7b97\u7a0e<\/p>\n<\/div>\n<h4 id=\"74ssetqxmp41lli87w1zj\">\u2460\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h4>\n<p><strong>\u7a0e\u52d9\u7533\u544a\u3057\u305f\u5185\u5bb9\u306b\u554f\u984c\u304c\u3042\u308a\u3001\u7d0d\u3081\u308b\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u308a\u3001\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u304c\u591a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u306e\u304c<span style=\"color: #e25041;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<p><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p><strong><u>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e \uff1d <span style=\"font-size: 16px; color: #333333;\">\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d <\/span>\u00d7 \u7a0e\u7387<\/u><\/strong><\/p>\n<\/div>\n<p>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 50%; background-color: #efefef;\"><strong>\u57fa\u672c\u7684\u306a\u7a0e\u7387<\/strong><\/td>\n<td style=\"width: 50%; text-align: center;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 50%; background-color: #efefef;\"><span style=\"font-size: 16px; color: #333333;\"><strong>\u7d0d\u7a0e\u984d\u304c\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u91d1\u984d\u306e\u8d85\u904e\u90e8\u5206<\/strong><\/span><\/td>\n<td style=\"width: 50%; text-align: center;\">15\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c\uff17\u5e74\uff14\u6708\u73fe\u5728<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2026.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300cNo.2026\u3000\u78ba\u5b9a\u7533\u544a\u3092\u9593\u9055\u3048\u305f\u3068\u304d\u300d<\/a><\/p>\n<h4 id=\"tmnsd64dqb7nuddscqgg0i\">\u2461\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h4>\n<p><strong>\u7a0e\u52d9\u7533\u544a\u306e\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u306e\u304c<span style=\"color: #e25041;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u52d9\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u304b\u3089\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3082\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u984d<\/strong><\/p>\n<p><strong><u>\u7121\u7533\u544a\u52a0\u7b97\u7a0e \uff1d <strong><u><span style=\"font-size: 16px; color: #333333;\">\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d <\/span><\/u><\/strong>\u00d7 \u7a0e\u7387<\/u><\/strong><\/p>\n<\/div>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u7533\u544a\u306e\u6642\u671f\u3084\u91d1\u984d\u3067\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"3\" style=\"width: 78.3854%; background-color: #2969b0; text-align: center;\"><span style=\"font-size: 16px; color: #ffffff;\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u6761\u4ef6<\/strong><\/span><\/td>\n<td style=\"width: 21.5566%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7a0e\u7387<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td rowspan=\"4\" style=\"width: 21.0938%; background-color: #54acd2; text-align: center;\"><strong><span style=\"color: #000000;\">\u7a0e\u52d9\u8abf\u67fb\u524d<\/span><\/strong><\/td>\n<td colspan=\"2\" style=\"width: 57.2193%; background-color: #d1d5d8;\"><strong>\u4e8b\u524d\u901a\u77e5\u524d<\/strong><\/td>\n<td style=\"width: 21.5567%; text-align: center;\">5\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 15.4876%; background-color: #d1d5d8;\"><strong>\u4e8b\u524d\u901a\u77e5\u5f8c<\/strong><\/td>\n<td style=\"width: 41.7246%; background-color: #efefef;\"><span style=\"font-size: 14px; color: #333333;\">\u7d0d\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/span><\/td>\n<td style=\"width: 21.5566%; text-align: center;\">10\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.7246%; background-color: #efefef;\"><span style=\"font-size: 14px; color: #333333;\">\u7d0d\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u8d85\uff5e300\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/span><\/td>\n<td style=\"width: 21.5566%; text-align: center;\">15\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 41.7246%; background-color: #efefef;\"><span style=\"font-size: 14px; color: #333333;\">\u7d0d\u7a0e\u984d\u306e\u3046\u3061300\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/span><\/td>\n<td style=\"width: 21.5566%; text-align: center;\">25\uff05<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"3\" style=\"width: 21.0938%; background-color: #54acd2; vertical-align: middle; text-align: center;\"><strong><span style=\"color: #000000;\">\u7a0e\u52d9\u8abf\u67fb\u5f8c<\/span><\/strong><\/td>\n<td colspan=\"2\" style=\"width: 57.2193%; background-color: #efefef;\">\u7d0d\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 21.5567%; text-align: center;\">15\uff05<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 57.2193%; background-color: #efefef;\">\u7d0d\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u8d85\uff5e300\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206<\/td>\n<td style=\"width: 21.5567%; text-align: center;\">20\uff05<\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\" style=\"width: 57.2193%; background-color: #efefef;\">\u7d0d\u7a0e\u984d\u306e\u3046\u3061300\u4e07\u5186\u8d85\u306e\u90e8\u5206<\/td>\n<td style=\"width: 21.5567%; text-align: center;\">30\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b<span style=\"font-size: 16px; color: #333333;\">\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u3092\u8fce\u3048\u308b\u3082\u306e<\/span><\/p>\n<p>\u4ee4\u548c\uff17\u5e74\uff14\u6708\u73fe\u5728\u3000<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u300cNo.2024\u3000\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\u300d<\/a><\/p>\n<p><u>\u904e\u53bb\u306b\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u306a\u3069\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3055\u3089\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<ul>\n<li><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u306e\u6761\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p>\u30fb\u671f\u9650\u5f8c\u7533\u544a\u304c\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089\uff11\u30f6\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u30fb\u671f\u9650\u5185\u7533\u544a\u3092\u3059\u308b\u610f\u601d\u304c\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3002<br \/>\n\u3000\u3000\u671f\u9650\u5f8c\u7533\u544a\u306b\u304b\u304b\u308b\u7d0d\u7a0e\u984d\u3092\u6cd5\u5b9a\u671f\u9650\u5185\u306b\u7d0d\u7a0e\u3057\u3066\u3044\u308b\u3002<br \/>\n\u3000\u3000\u76f4\u8fd1\uff15\u5e74\u9593\u3067\u3001\u671f\u9650\u5f8c\u7533\u544a\u306b\u304a\u3044\u3066\u91cd\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u3066\u3044\u306a\u3044\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"uc6zfbryg8qjhflz6q8ck\">\u2462\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u00a0<\/h4>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u671f\u9650\u307e\u3067\u306b\u9069\u5207\u306b\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u306e\u304c<span style=\"color: #e25041;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<div class=\"attention a-3\">\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u5f0f<\/strong><\/span><\/p>\n<p><u><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e \uff1d \u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u6e90\u6cc9\u6240\u5f97\u7a0e \u00d7 \u7a0e\u7387<\/strong><\/u><\/p>\n<\/div>\n<p>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306f\u3001\u7d0d\u4ed8\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 33.1887%; text-align: center; background-color: #efefef;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u7d0d\u4ed8<\/strong><\/td>\n<td style=\"width: 66.8113%; text-align: center;\">5\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.1887%; text-align: center; background-color: #efefef;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306b\u7d0d\u4ed8<\/strong><\/td>\n<td style=\"width: 66.8113%; text-align: center;\">10\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee4\u548c\uff17\u5e74\uff14\u6708\u73fe\u5728<\/span><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u300c\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u300d<\/a><\/p>\n<ul>\n<li><span style=\"font-size: 16px; color: #333333;\"><strong>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u30b1\u30fc\u30b9<\/strong><\/span><\/li>\n<\/ul>\n<p>\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u514d\u9664\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p>\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u91d1\u984d\u304c5,000\u5186\u672a\u6e80<br \/>\n\u30fb\u7d0d\u671f\u9650\u304b\u3089\uff11\u30f6\u6708\u4ee5\u5185\u306e\u7d0d\u4ed8\u3067\u3001\u904e\u53bb\uff11\u5e74\u9593\u306b\u671f\u9650\u5f8c\u7d0d\u4ed8\u304c\u306a\u3044<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"k8se2ils5ankhdwl31ci1i\">\u2463\u91cd\u52a0\u7b97\u7a0e<\/h4>\n<p><strong>\u7d0d\u7a0e\u8005\u306b\u3088\u308b\u4eee\u88c5\u3084\u96a0\u307a\u3044\u306a\u3069\u306e\u4e0d\u6b63\u306e\u4e8b\u5b9f\u304c\u78ba\u8a8d\u3055\u308c\u305f\u5834\u5408\u306b\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u8ab2\u3055\u308c\u308b\u306e\u304c<span style=\"color: #e25041;\">\u91cd\u52a0\u7b97\u7a0e<\/span>\u3067\u3059\u3002<\/strong><br \/>\n\u57fa\u672c\u7684\u306b\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u91cd\u52a0\u7b97\u7a0e\u306e\u8a08\u7b97\u5f0f<\/strong><\/p>\n<p><strong><u>\u91cd\u52a0\u7b97\u7a0e \uff1d <strong><u><span style=\"font-size: 16px; color: #333333;\">\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d <\/span><\/u><\/strong>\u00d7 \u7a0e\u7387<\/u><\/strong><\/p>\n<\/div>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%; margin-left: calc(0%);\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 52.2642%; background-color: #efefef;\"><strong>\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u30fb\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/strong><\/td>\n<td style=\"width: 47.6056%; text-align: center;\">35\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 52.2642%; background-color: #efefef;\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u30b1\u30fc\u30b9<\/strong><\/td>\n<td style=\"width: 47.6056%; text-align: center;\">40\uff05<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4ee4\u548c\uff17\u5e74\uff14\u6708\u73fe\u5728<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"_blank\" rel=\"noopener\">\u8ca1\u52d9\u7701\u300c\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u300d<\/a><\/p>\n<p>\u306a\u304a\u3001\u904e\u53bb\uff15\u5e74\u4ee5\u5185\u306b\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u306a\u3069\u3001\u96a0\u307a\u3044\u30fb\u4eee\u88c5\u3092\u7e70\u308a\u8fd4\u3057\u3066\u3044\u308b\u3088\u3046\u306a\u60aa\u8cea\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u3055\u3089\u306b\u7a0e\u7387\u304c\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u5ef6\u6ede\u7a0e\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306f\u3053\u3061\u3089\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-heavy-additional-tax\"><strong>\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<\/strong><\/a><\/p>\n<h2 id=\"6iir1k6qespq7z48n758rr\">3.\u8ffd\u5fb4\u8ab2\u7a0e\uff13\u3064\u306e\u539f\u5247<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u7d0d\u4ed8\u306b\u306f\u3001\uff13\u3064\u306e\u539f\u5247\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u73fe\u91d1\u3067\u4e00\u62ec\u6255\u3044\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<li>\uff11\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"1dbymt1mb4vusvyrw6r66\">3-1.\u73fe\u91d1\u3067\u4e00\u62ec\u6255\u3044\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u73fe\u91d1\u3067\u4e00\u62ec\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u91d1\u306f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u5206\u5272\u3067\u7d0d\u5165\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u95a2\u3057\u3066\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u5206\u5272\u7d0d\u7a0e\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"sdeq8sh8nxkzcsk26i2dl9\">3-2.\uff11\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h3>\n<p><span style=\"font-size: 16px; color: #000000;\"><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u6c7a\u5b9a\u306e\u901a\u77e5\u3092\u53d7\u3051\u53d6\u3063\u305f\u7fcc\u65e5\u304b\u3089\uff11\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\uff11\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u5834\u5408\u3001<strong>\u7763\u4fc3\u72b6<\/strong>\u304c\u5c4a\u304d\u307e\u3059\u3002\u305d\u308c\u3067\u3082\u7d0d\u4ed8\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408\u306f<strong>\u50ac\u544a\u66f8<\/strong>\u304c\u5c4a\u304d\u3001\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n<p><strong><u>1\u30f6\u6708\u4ee5\u5185\u306b\u73fe\u91d1\u4e00\u62ec\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306a\u3069\u306e\u6551\u6e08\u5236\u5ea6\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u8a73\u7d30\u306f\u3001<\/u><\/strong><u><a href=\"#5-1\" target=\"_self\"><strong>\u300c5-1.\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u300d<\/strong><\/a><\/u><strong><u>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/u><\/strong><\/p>\n<h3 id=\"97gcl40i5846lxvq42saf\">3-3.\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u306a\u3044<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u652f\u6255\u3044\u306f\u3001\u514d\u9664\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u7d0d\u7a0e\u3092\u305b\u305a\u306b\u6ede\u7d0d\u306e\u72b6\u614b\u3092\u7d9a\u3051\u3066\u3044\u308b\u3068\u3001\u3084\u304c\u3066\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u81ea\u5df1\u7834\u7523\u3067\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u91d1\u306b\u306f\u3001\uff15\u5e74\uff08\u60aa\u8cea\u6027\u304c\u9ad8\u3044\u5834\u5408\u306f\uff17\u5e74\uff09\u306e\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001<span style=\"font-size: 16.9998px; color: #444444;\"><strong>\u6642\u52b9\u306e\u66f4\u65b0<\/strong>\u304c\u9069\u7528\u3055\u308c\u308b\u305f\u3081\u3001<span style=\"font-size: 16.9998px; color: #444444;\">\u7a0e\u52d9\u7f72\u304b\u3089\u7763\u4fc3\u72b6\u304c\u5c4a\u304f\u306a\u3069\u306e\u4e8b\u7531\u306b\u3088\u308a\u6642\u52b9\u306f\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u6642\u52b9\u304c\u6210\u7acb\u3059\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u3044\u306e\u3067\u3059\u3002<\/span><\/span><\/p>\n<h2 id=\"cd2fkrh90bg8cqsaluvmy8\">4.\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc<\/h2>\n<p>\u3082\u3057\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3001\uff12\u3064\u306e\u5bfe\u51e6\u6cd5\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u5165\u308c\u3001\u7d0d\u4ed8\u3059\u308b<\/li>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"xz1khafgj4duvska0vx59\">4-1.\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u5165\u308c\u3001\u7d0d\u4ed8\u3059\u308b<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u671f\u65e5\u307e\u3067\u306b\u4e00\u62ec\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u6700\u3082\u57fa\u672c\u7684\u306a\u5bfe\u51e6\u6cd5\u306f\u3001\u671f\u65e5\u307e\u3067\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u3067\u3057\u3087\u3046\u3002\u671f\u65e5\u3092\u904e\u304e\u308b\u3068<strong>\u6ede\u7d0d<\/strong>\u3057\u3066\u3044\u308b\u72b6\u614b\u3068\u306a\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089<strong>\u7763\u4fc3\u72b6<\/strong>\u304c\u5c4a\u304f\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3092\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u3001<span style=\"font-size: 16px; color: #231d15;\">\u901a\u544a\u3067\u3042\u308b<strong>\u50ac\u544a\u66f8<\/strong>\u304c\u5c4a\u304d<strong><span class=\"f-marker-p\">\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u308b<\/span><\/strong>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001<a href=\"#bvy0nl30zd7pxnn4ndpzz\" target=\"_self\"><strong>\u300c5.\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u306e\u304b\uff1f\u300d<\/strong><\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u6ede\u7d0d\u304c\u9577\u5f15\u304f\u3068<u>\u5ef6\u6ede\u7a0e\u304c\u304b\u3055\u3093\u3067\u3044\u304f<\/u>\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u304f\u7d0d\u7a0e\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"2hx692penm6xrj79zlwub\">\u671f\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u691c\u8a0e<\/h4>\n<p><strong>\u671f\u65e5\u307e\u3067\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u304c\u6240\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306f\u3001\uff12\u3064\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u25cf\u63db\u4fa1\u306e\u7336\u4e88<br \/>\n\u25cf\u7d0d\u7a0e\u306e\u7336\u4e88<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5229\u7528\u306b\u306f\u305d\u308c\u305e\u308c\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<strong>\u8a8d\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u3001\u975e\u5e38\u306b\u4f4e\u3044\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h3 id=\"iaw5lmy281mm3p7a899vyg\">4-2.\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5185\u5bb9\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/span>\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<h4 id=\"7pqljme09sh7m1wa6zfy9c\">\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u6d41\u308c<\/h4>\n<p><strong>\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e<span style=\"color: #e25041;\">\u66f4\u6b63<\/span>\u3092\u53d7\u3051\u3066\u624b\u7d9a\u304d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/p46fmhcxhkg-1743990716.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u984c\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u4fee\u6b63\u7533\u544a\u3092\u6253\u8a3a\u3055\u308c\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u4fee\u6b63\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u308a\u3001\u4fee\u6b63\u7533\u544a\u306b\u5fdc\u3058\u306a\u3044\u65e8\u3092\u7a0e\u52d9\u7f72\u306b\u4f1d\u3048\u305f\u5834\u5408\u306f\u66f4\u6b63\u306b\u9032\u307f\u307e\u3059\u3002<\/p>\n<p>\u66f4\u6b63\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u624b\u9806<\/strong><\/p>\n<ol>\n<li>\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u3082\u3057\u304f\u306f\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5be9\u67fb\u8acb\u6c42\u3092\u884c\u3046\u3002<br \/>\n\u203b\u518d\u8abf\u67fb\u306e\u7d50\u679c\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3002<\/span><\/p>\n<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5be9\u67fb\u8acb\u6c42\u306e\u63a1\u6c7a\u306e\u7d50\u679c\u901a\u77e5\u304c\u6765\u308b\u3002<\/span><br \/>\n\u3000<\/li>\n<li><span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u306e\u5be9\u67fb\u8acb\u6c42\u306e\u63a1\u6c7a\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u88c1\u5224\u6240\u306b\u8a34\u8a1f\u3092\u8d77\u3053\u3059\u3002<\/span><\/li>\n<\/ol>\n<\/div>\n<ul>\n<li><strong>\u518d\u8abf\u67fb<\/strong><br \/>\n\u518d\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001<u>\u66f4\u6b63\u51e6\u5206\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185<\/u>\u306b\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5185\u5bb9\u3092\u898b\u76f4\u3059\u3088\u3046\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306b\u5bfe\u3057\u3066\u8abf\u67fb\u3068\u5be9\u7406\u3092\u884c\u308f\u308c\u3001\u518d\u8abf\u67fb\u6c7a\u5b9a\u66f8\u306b\u3066\u7d50\u679c\u304c\u901a\u77e5\u3055\u308c\u307e\u3059\u3002<br \/>\n<u>\u518d\u8abf\u67fb\u306e\u7d50\u679c\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\uff11\u30f6\u6708\u4ee5\u5185\u306b<\/u><span style=\"font-size: 16px; color: #333333;\"><u><strong>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5be9\u67fb\u8acb\u6c42<\/strong>\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/u><\/span><\/li>\n<li><strong>\u5be9\u67fb\u8acb\u6c42<\/strong><br \/>\n\u66f4\u6b63\u51e6\u5206\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\uff13\u30f6\u6708\u4ee5\u5185\u3001\u3082\u3057\u304f\u306f\u518d\u8abf\u67fb\u306e\u7d50\u679c\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\uff11\u30f6\u6708\u4ee5\u5185\u306b\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5be9\u67fb\u8acb\u6c42\u3092\u884c\u3044\u307e\u3059\u3002<br \/>\n\u8acb\u6c42\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u7d0d\u7a0e\u8005\u3068\u7a0e\u52d9\u7f72\u306e\u4e3b\u5f35\u306e\u805e\u304d\u53d6\u308a\u3092\u884c\u3044\u3001\u5be9\u7406\u3057\u3066\u63a1\u6c7a\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><u>\u7d0d\u7a0e\u8005\u304c\u5be9\u67fb\u8acb\u6c42\u306e\u7d50\u679c\u306b\u4e0d\u670d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u63a1\u6c7a\u306e\u7d50\u679c\u306e\u901a\u77e5\u3092\u53d7\u3051\u305f\u7fcc\u65e5\u304b\u3089\uff16\u30f6\u6708\u4ee5\u5185\u306b\u3001\u88c1\u5224\u6240\u306b<strong><span style=\"color: #e25041;\">\u8a34\u8a1f<\/span><\/strong>\u3092\u8d77\u3053\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/u><\/p>\n<\/li>\n<\/ul>\n<p>\u306a\u304a\u3001<strong><span class=\"f-marker-p\">\u4e0d\u670d\u7533\u3057\u7acb\u3066\u3092\u884c\u3044\u3001\u63a1\u6c7a\u3092\u5f85\u3064\u671f\u9593\u3082\u3001\u5ef6\u6ede\u7a0e\u306f\u52a0\u7b97<\/span>\u3055\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/strong><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4e0d\u670d\u7533\u3057\u7acb\u3066\u3092\u884c\u3046\u5834\u5408\u306f\u3001<u>\u3068\u308a\u3042\u3048\u305a<\/u><\/span><u>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3044\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u4e3b\u5f35\u304c\u901a\u3063\u305f\u3089\u8fd4\u9084\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/u><br \/>\n<strong>\u203b\u4fee\u6b63\u7533\u544a\u3067\u7d0d\u7a0e\u3057\u305f\u5834\u5408\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u3092\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h2 id=\"bvy0nl30zd7pxnn4ndpzz\">5.\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u308f\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u306e\u304b\uff1f<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3046\u3053\u3068\u304c\u96e3\u3057\u3044\u5834\u5408\u3001\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u81ea\u5df1\u7834\u7523\u3067\u514d\u8cac\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/li>\n<li>\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"ap7c5g3087qogpbizwy9g\">5-1.\u81ea\u5df1\u7834\u7523\u3067\u514d\u8cac\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/h3>\n<p><strong>\u7a0e<\/strong><strong>\u91d1\u306f\u975e\u514d\u8cac\u50b5\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u57fa\u672c\u7684\u306b\u81ea\u5df1\u7834\u7523\u306b\u3088\u308a\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u514d\u8cac\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057<span class=\"f-marker-p\">\u6cd5\u4eba\u306e\u5834\u5408\u306f\u3001\u81ea\u5df1\u7834\u7523\uff08\u6cd5\u4eba\u7834\u7523\uff09<\/span>\u306b\u3088\u308a\u6cd5\u4eba\u683c\u304c\u6d88\u6ec5\u3059\u308b\u305f\u3081\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u652f\u6255\u3044\u3092\u514d\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u6cd5\u4eba\u7834\u7523\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001<u>\u7121\u9650\u8cac\u4efb\u793e\u54e1\u3084\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u540c\u65cf\u4f1a\u793e\u306e\u682a\u4e3b\u306a\u3069\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u5834\u5408\u3084\u3001<span style=\"font-size: 15px; color: #333333;\">\u7d0d\u7a0e\u306e\u7336\u4e88\u306a\u3069\u306e\u7533\u8acb\u3092\u884c\u3046\u969b\u306b<span style=\"font-size: 15px; color: #333333;\">\u4fdd\u8a3c\u4eba\u3092\u62c5\u4fdd\u3068\u3059\u308b<\/span><\/span><strong><span style=\"color: #e25041;\">\u7d0d\u7a0e\u4fdd\u8a3c\u66f8<\/span><\/strong>\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u652f\u6255\u3044\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/u><\/p>\n<div class=\"attention a-3\">\n<p><strong><span class=\"f-marker-p\">\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u306e\u63d0\u51fa\u306f\u3001\u614e\u91cd\u306a\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u306f\u3001\u7d4c\u55b6\u8005\u306a\u3069\u306e\u500b\u4eba\u304c\u6cd5\u4eba\u306e\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u3092\u4fdd\u8a3c\u3059\u308b\u66f8\u985e\u3067\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u969b\u306b\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u3092<\/span>\u63d0\u51fa\u3057\u305f\u5f8c\u306b\u6cd5\u4eba\u7834\u7523\u3092\u3059\u308b\u3068\u3001\u6cd5\u4eba\u304c\u6ede\u7d0d\u3057\u3066\u3044\u305f\u7a0e\u91d1\u306f\u3001\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u3092\u63d0\u51fa\u3057\u305f\u500b\u4eba\u306b\u8ab2\u3055\u308c\u307e\u3059\u3002<br \/>\n\u7a0e\u91d1\u306f\u975e\u514d\u8cac\u50b5\u52d9\u3067\u3042\u308b\u305f\u3081\u3001\u500b\u4eba\u306b\u8ab2\u3055\u308c\u305f\u7a0e\u91d1\u306f\u81ea\u5df1\u7834\u7523\u3092\u3057\u3066\u3082\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<span style=\"font-size: 16px; color: #333333;\">\u7d0d\u7a0e\u4fdd\u8a3c\u66f8\u306e<\/span>\u63d0\u51fa\u306f\u3001\u614e\u91cd\u306b\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/div>\n<h3 id=\"iu41pgeexchqtpiwqmh01d\">5-2.\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u652f\u6255\u3044\u3092\u6ede\u7d0d\u3057\u3066\u3044\u308b\u3068\u3001\u6700\u7d42\u7684\u306b\u306f\u8ca1\u7523\u3092\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u671f\u65e5\u3092\u904e\u304e\u308b\u3068\u6ede\u7d0d\u3057\u3066\u3044\u308b\u72b6\u614b\u3068\u306a\u308a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7763\u4fc3\u72b6\u304c\u5c4a\u304f\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u3092\u653e\u7f6e\u3057\u3066\u3044\u308b\u3068\u3001\u901a\u544a\u3068\u3057\u3066\u50ac\u544a\u66f8\u304c\u5c4a\u304d\u3001\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8ca1\u7523\u304c\u5dee\u3057\u62bc\u3055\u3048\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u58f2\u639b\u91d1<br \/>\n\u30fb\u4e0d\u52d5\u7523<br \/>\n\u30fb\u52d5\u7523\uff08\u81ea\u52d5\u8eca\u3001\u9ad8\u4fa1\u306a\u88c5\u98fe\u54c1\u306a\u3069\uff09<br \/>\n\u30fb\u91d1\u878d\u8cc7\u7523\uff08\u9810\u91d1\u53e3\u5ea7\u3001\u682a\u306a\u3069\uff09<br \/>\n\u30fb\u751f\u547d\u4fdd\u967a\uff08\u89e3\u7d04\u8fd4\u623b\u91d1\uff09\u3000\u3000\u306a\u3069<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"zo8udg2ucin6lbq80w9k9\">6.\u7a0e\u52d9\u8abf\u67fb\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u5bfe\u7b56\uff13\u3064<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u3067\u60a9\u307e\u306a\u3044\u305f\u3081\u306b\u306f\u3001\u3069\u3093\u306a\u5bfe\u7b56\u304c\u52b9\u679c\u7684\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u78ba\u5b9f\u306a\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046<\/li>\n<li>\u30df\u30b9\u304c\u898b\u3064\u304b\u3063\u305f\u3089\u3001\u65e9\u6025\u306b\u4fee\u6b63\u7533\u544a\u3059\u308b<\/li>\n<li>\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"xnhymhotpjb9mtysbdhklk\">6-1.\u78ba\u5b9f\u306a\u7d4c\u7406\u51e6\u7406\u3092\u884c\u3046<\/h3>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u306a\u3044\u3088\u3046\u3001\u65e5\u9803\u304b\u3089\u6b63\u78ba\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3046\u3053\u3068\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u671f\u9650\u3092\u5b88\u308a\u3001\u6b63\u78ba\u3067\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u3066\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u306f\u4f4e\u304f\u306a\u308a\u307e\u3059\u3002\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064\u306a\u3069\u3001\u5c02\u9580\u5bb6\u306e\u529b\u3092\u501f\u308a\u308b\u3068\u3088\u308a\u52b9\u679c\u7684\u3067\u3059\u3002<\/p>\n<h3 id=\"cxthw7wss807oi8vqm450s\">6-2.\u30df\u30b9\u304c\u898b\u3064\u304b\u3063\u305f\u3089\u3001\u65e9\u6025\u306b\u4fee\u6b63\u7533\u544a\u3059\u308b<\/h3>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7533\u544a\u306e\u30df\u30b9\u3084\u7533\u544a\u6f0f\u308c\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u65e9\u6025\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u5b8c\u5168\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u56de\u907f\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u9644\u5e2f\u7a0e\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u306f\u3001\u4fee\u6b63\u7533\u544a\u304c\u65e9\u3044\u307b\u3069\u7a0e\u7387\u304c\u4f4e\u304f\u306a\u3063\u305f\u308a\u514d\u9664\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"1sqnhv8sakb5kcui11xmqa\">6-3.\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064<\/h3>\n<p><strong>\u7a0e\u52d9\u306b\u8a73\u3057\u3044\u9867\u554f\u7a0e\u7406\u58eb\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u4f55\u3088\u308a\u3082\u5f37\u3044\u5473\u65b9\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064\u3053\u3068\u3067\u3001\u65e5\u9803\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044\u4f1a\u8a08\u51e6\u7406\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u3057\u3066\u3082\u3089\u3048\u308b\u307b\u304b\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u7acb\u3061\u4f1a\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2 id=\"36cp78h5o99n5ji4mmo9fg\">7.\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u3088\u304f\u3042\u308b\u7591\u554f<\/h2>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3 id=\"2wvrv1r61m4u6vawdf4mmn\">Q\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u591a\u984d\u3067\u3001\u4e00\u5ea6\u306b\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u3000<\/h3>\n<p><strong>A\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001\u4e00\u62ec\u7d0d\u4ed8\u304c\u539f\u5247\u3067\u3059\u3002\u96e3\u3057\u3044\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6<\/span><\/strong><span style=\"color: #000000;\"><strong>\u3082\u691c\u8a0e\u306e\u4f59\u5730\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u5206\u5272\u6255\u3044\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3069\u3046\u3057\u3066\u3082\u652f\u6255\u3044\u304c\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u5229\u7528\u3092\u691c\u8a0e\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u7336\u4e88\u304c\u5fc5\u8981\u306a\u7406\u7531\u306b\u5fdc\u3058\u3066\u3001\u63db\u4fa1\u306e\u7336\u4e88\u3084\u7d0d\u7a0e\u306e\u7336\u4e88\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u8acb\u3057\u3001\u8a8d\u3081\u3089\u308c\u308c\u3070\u3001\uff11\u5e74\u306e\u7336\u4e88\u671f\u9593\u304c\u5f97\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u305d\u308c\u305e\u308c\u306e\u5236\u5ea6\u306b\u5fdc\u3058\u305f\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308a\u3001\u9069\u7528\u306e\u30cf\u30fc\u30c9\u30eb\u306f\u975e\u5e38\u306b\u9ad8\u304f\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u3001\u4e00\u62ec\u6255\u3044\u3092\u524d\u63d0\u306b\u8003\u3048\u305f\u65b9\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"orcjie54lanphx9a5842pq\">Q\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u4f55\u5e74\u3067\u6642\u52b9\u306b\u306a\u308a\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A\uff1a\u7a0e\u91d1\u306b\u306f\uff15\u5e74\uff08\u60aa\u8cea\u6027\u304c\u9ad8\u3044\u5834\u5408\u306f\uff17\u5e74\uff09\u306e\u6642\u52b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u305f\u3060\u3057\u3001\u7a0e\u91d1\u306b\u306f<span style=\"color: #e25041;\">\u6642\u52b9\u306e\u66f4\u65b0<\/span>\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/strong><br \/>\n\u7a0e\u52d9\u7f72\u304b\u3089\u7763\u4fc3\u72b6\u304c\u5c4a\u3044\u305f\u308a\u3001\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u3092\u7533\u8acb\u3057\u305f\u306a\u3069\u3001\u4e00\u5b9a\u306e\u4e8b\u7531\u304c\u3042\u308c\u3070\u6642\u52b9\u306f\u30ea\u30bb\u30c3\u30c8\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6642\u52b9\u304c\u6210\u7acb\u3059\u308b\u53ef\u80fd\u6027\u306f\u975e\u5e38\u306b\u4f4e\u3044\u306e\u3067\u3059\u3002<br \/>\n\u6642\u52b9\u3092\u5f85\u3064\u3088\u308a\u3082\u3001\u65e9\u6025\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3046\u65b9\u304c\u8ce2\u660e\u3067\u3059\u3002<\/p>\n<h3 id=\"moyt7n73b79jkye1epqo2q\">Q\uff1a\u81ea\u5df1\u7834\u7523\u3092\u3059\u308c\u3070\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A\uff1a<\/strong><strong>\u81ea\u5df1\u7834\u7523\u3092\u3057\u3066\u3082\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u975e\u514d\u8cac\u50b5\u6a29\u3067\u3042\u308b\u305f\u3081\u3001\u81ea\u5df1\u7834\u7523\u5f8c\u3082\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u6cd5\u4eba\u304c\u81ea\u5df1\u7834\u7523\uff08\u6cd5\u4eba\u7834\u7523\uff09\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u6cd5\u4eba\u304c\u6d88\u6ec5\u3059\u308b\u305f\u3081\u514d\u8cac\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6cd5\u4eba\u7834\u7523\u3092\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u7121\u9650\u8cac\u4efb\u793e\u54e1\u306a\u3069\u306e\u7b2c\u4e8c\u6b21\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ca0\u3046\u4eba\u3084\u3001\u7d0d\u7a0e\u306e\u7336\u4e88\u306a\u3069\u306e\u7533\u8acb\u306e\u969b\u306b\u4fdd\u8a3c\u4eba\u3092\u62c5\u4fdd\u3068\u3059\u308b<strong>\u7d0d\u7a0e\u4fdd\u8a3c\u66f8<\/strong>\u3092\u767a\u884c\u3057\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306f\u514d\u8cac\u3068\u306a\u3089\u305a\u3001\u6cd5\u4eba\u7834\u7523\u3092\u3057\u3066\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3046\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"vocr63exolf7p2cpm8dsvh\">Q\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5185\u5bb9\u306b\u7d0d\u5f97\u3067\u304d\u307e\u305b\u3093\u3002\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>A\uff1a\u7a0e\u52d9\u7f72\u9577\u304c\u884c\u3063\u305f\u66f4\u6b63\u51e6\u5206\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5f53\u8a72\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3001\u3082\u3057\u304f\u306f<span style=\"font-size: 16px; color: #111111;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5bfe\u3057\u3066\u5be9\u67fb\u8acb\u6c42\u3092\u884c\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #111111;\">\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306e\u63a1\u6c7a\u306b\u3082\u7d0d\u5f97\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u6700\u7d42\u7684\u306b\u8a34\u8a1f\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001<a href=\"#iaw5lmy281mm3p7a899vyg\" target=\"_self\"><strong>\u300c4-2.\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u4e0d\u670d\u7533\u3057\u7acb\u3066\u300d<\/strong><\/a>\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"w8ksh9sa2iq1xa4ioj332j\">Q\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593\u306f\u3001\u4f55\u5e74\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>A\uff1a\u57fa\u672c\u7684\u306b\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\uff13\u5e74\u3067\u3059\u3002<\/strong><\/p>\n<p>\u305f\u3060\u3057\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u3001\u904e\u53bb\u3067\u3082\u540c\u69d8\u306e\u8aa4\u308a\u304c\u3042\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u306a\u3069\u3001\u8abf\u67fb\u5b98\u304c\u5fc5\u8981\u6027\u3092\u611f\u3058\u305f\u5834\u5408\u306f\uff15\u5e74\u3001\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\uff17\u5e74\u5206\u304c\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3046\u306a\u308b\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3082\uff15\u5e74\u3001\uff17\u5e74\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"xpui4ckuthlypzx3zwqhi\">Q\uff1a\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u3069\u3046\u4ed5\u8a33\u3059\u308c\u3070\u3044\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>A\uff1a\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u79df\u7a0e\u516c\u8ab2\u306b\u4ed5\u8a33\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8ffd\u5fb4\u8ab2\u7a0e\u3068\u3057\u3066\uff17\u4e07\u5186\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306e\u4ed5\u8a33\u306e\u4f8b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 50%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u501f\u65b9<\/span><\/strong><\/td>\n<td colspan=\"2\" style=\"width: 50%; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u8cb8\u65b9<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.0000%;\"><strong>\u79df\u7a0e\u516c\u8ab2<\/strong><\/td>\n<td style=\"width: 25%; text-align: right;\">70,000\u5186<\/td>\n<td style=\"width: 25.0000%;\"><strong>\u73fe\u91d1<\/strong><\/td>\n<td style=\"width: 25%; text-align: right;\">70,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u306a\u304a\u3001<strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u4f01\u696d\u4f1a\u8a08\u4e0a\u306f\u8cbb\u7528\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u7a0e\u52d9\u4e0a\u306e\u640d\u91d1\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h2 id=\"gxnbjqxjak7hbpi0lpqrz\">8.\u4fe1\u983c\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u304a\u63a2\u3057\u306a\u3089\u3001\u8fbb\u30fb\u672c\u90f7 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3057\u5727\u5012\u7684\u306a\u5f37\u3055\u304c\u3042\u308b\u306e\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7279\u5fb4<\/strong>\u3068\u3044\u3048\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\/06\/mpvzjp1tnf-1743831748.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u3084\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u305c\u3072<span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span>\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/strong><\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/legal_person\/zeimu-komon\/\" target=\"_blank\" rel=\"noopener\"><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3000\u6cd5\u4eba\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/strong><\/a><\/p>\n<h2 id=\"n998ip0tm9spm7ur2zazh\">\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u3001<\/strong><span style=\"font-size: 16px; color: 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/qjr3iy61uw9-1749649727.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<ul>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u305f\u5834\u5408\u3001\uff13\u3064\u306e\u539f\u5247\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u73fe\u91d1\u3067\u4e00\u62ec\u6255\u3044\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<li>\uff11\u30f6\u6708\u4ee5\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/li>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u306f\u514d\u9664\u3055\u308c\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u306b\u306f\u30012\u3064\u3042\u308a\u307e\u3059<\/strong>\u3002<\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u53d7\u3051\u5165\u308c\u3001\u7d0d\u4ed8\u3059\u308b<\/li>\n<li>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u514d\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u652f\u6255\u308f\u306a\u3044\u5834\u5408\u306f\u3001\u3069\u3046\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\n<p>\u81ea\u5df1\u7834\u7523\u3067\u514d\u8cac\u306b\u306a\u308b\u30b1\u30fc\u30b9<\/p>\n<\/li>\n<li>\n<p>\u8ca1\u7523\u306e\u5dee\u3057\u62bc\u3055\u3048<\/p>\n<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u8ffd\u5fb4\u8ab2\u7a0e\u306b\u60a9\u307e\u306a\u3044\u305f\u3081\u306b\u306f\u30013\u3064\u306e\u5bfe\u7b56\u304c\u52b9\u679c\u7684\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div class=\"attention 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[&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1250,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-1257","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-tax-investigation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1257","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=1257"}],"version-history":[{"count":4,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1257\/revisions"}],"predecessor-version":[{"id":2313,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1257\/revisions\/2313"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1250"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1257"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1257"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}