{"id":1407,"date":"2025-07-07T10:00:37","date_gmt":"2025-07-07T01:00:37","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1407"},"modified":"2026-03-03T14:55:56","modified_gmt":"2026-03-03T05:55:56","slug":"tax-investigation-snack-declaration","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-snack-declaration","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u3067\u6ce8\u610f\u3057\u305f\u3044\u3064\u307e\u307f\u7533\u544a\u3068\u306f\uff1f\u30ea\u30b9\u30af\u3068\u5177\u4f53\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059"},"content":{"rendered":"

\u58f2\u4e0a\u3092\u904e\u5c11\u306b\u7533\u544a\u3059\u308b\u300c\u3064\u307e\u307f\u7533\u544a\u300d\u3002\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u3067\u3042\u308c\u3070\u3001\u305d\u3046\u3044\u3063\u305f\u884c\u70ba\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u3044\u308b<\/span>\u65b9\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u3064\u307e\u307f\u7533\u544a\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u4fee\u6b63\u7533\u544a\u3084\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n

\u3069\u306e\u7a0b\u5ea6\u306e\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u308b\u306e\u304b\u3001\u7a0e\u306e\u7a2e\u985e\u3084\u7a0e\u7387\u7b49\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u3064\u307e\u307f\u7533\u544a\u306e\u5177\u4f53\u4f8b\u3092\u5224\u4f8b\u304b\u3089\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u81ea\u793e\u306e\u7d4c\u7406\u51e6\u7406\u306b\u304a\u3044\u3066\u300c\u3064\u307e\u307f\u7533\u544a\u306b\u8a72\u5f53\u3057\u305f\u3089\u3069\u3046\u3057\u3088\u3046\u300d\u3068\u4e0d\u5b89\u306b\u306a\u3063\u305f\u969b\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u3082\u89e6\u308c\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n

\u4e0d\u5b89\u304c\u3042\u308b\u65b9\u306f\u3001\u672c\u8a18\u4e8b\u3067\u7a0e\u52d9\u8abf\u67fb\u3068\u3064\u307e\u307f\u7533\u544a\u306e\u30ea\u30b9\u30af\u306b\u5099\u3048\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

1.\u3064\u307e\u307f\u7533\u544a\u3068\u306f<\/h2>\n

\u3064\u307e\u307f\u7533\u544a\u3068\u306f\u3001\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u306e\u4e00\u90e8\u3060\u3051\u3092\u3064\u307e\u307f\u51fa\u3057\u3066\u3001\u904e\u5c11\u306b\u58f2\u4e0a\uff08\u53ce\u5165\uff09\u3092\u7533\u544a<\/span>\u3059\u308b\u3053\u3068<\/strong>\u3067\u3059\u3002<\/p>\n

\u672c\u6765\u306f\u3001\u3059\u3079\u3066\u306e\u58f2\u4e0a\u3084\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u984d\u3092\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3064\u307e\u307f\u7533\u544a\u3067\u306f\u3001\u4e00\u90e8\u3060\u3051\u3092\u7533\u544a<\/span><\/strong>\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u200b100\u4e07\u5186\u3042\u308b\u58f2\u4e0a\u306e\u3046\u3061\u306e\u300170\u4e07\u5186\u308460\u4e07\u5186\u3060\u3051\u3092\u7533\u544a\u200b\u3059\u308b\u3068\u3044\u3063\u305f\u5177\u5408\u3067\u3059\u3002\u3064\u307e\u307f\u7533\u544a\u3092\u884c\u3046\u3068\u8ab2\u7a0e\u6240\u5f97\u984d\u304c\u5c11\u306a\u304f\u306a\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u984d\u3082\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u3088\u3046\u306a\u884c\u70ba\u306f\u6240\u5f97\u96a0\u3057<\/span><\/strong>\u306b\u8a72\u5f53<\/strong>\u3059\u200b\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u767a\u899a\u3059\u308b\u3068\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u767a\u751f\u3084\u53d6\u5f15\u5148\u304b\u3089\u306e\u4fe1\u7528\u3092\u7121\u304f\u3059\u306a\u3069\u3001\u591a\u304f\u306e\u30ea\u30b9\u30af\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u7279\u306b\u8ab2\u7a0e\u30ea\u30b9\u30af\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

2.\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u3064\u307e\u307f\u7533\u544a\u306e\u30ea\u30b9\u30af<\/h2>\n

\u7a0e\u52d9\u8abf\u67fb\u3067\u3064\u307e\u307f\u7533\u544a\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u6b21\u306e\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n\n\n\n
<\/td>\n\u7a0e\u7387<\/strong><\/td>\n<\/tr>\n
1.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n10%\uff08\u3082\u3057\u304f\u306f15%\uff09<\/span><\/td>\n<\/tr>\n
2.\u91cd\u52a0\u7b97\u7a0e\u3000<\/span><\/td>\n35%(\u3082\u3057\u304f\u306f40%)<\/span><\/td>\n<\/tr>\n
3.\u5ef6\u6ede\u7a0e<\/td>\n\u7d0d\u4ed8\u6642\u671f\u306b\u3088\u308b<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2-1.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n

\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u7533\u544a\u306f\u3057\u305f\u3082\u306e\u306e\u7d0d\u7a0e\u984d\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b\u52a0\u7b97\u7a0e\u3067\u3059\u3002<\/p>\n

\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u7a0e\u984d\u306e10\uff05<\/strong>\u3067\u3059\u3002<\/p>\n

\u305f\u3060\u3057\u3001\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u7a0e\u984d\u304c\u6b21\u306e\u3044\u305a\u308c\u304b\u5927\u304d\u3044\u984d\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u3001\u8d85\u3048\u3066\u3044\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306e\u7a0e\u7387\u306f15\uff05\u3067\u3059\u3002<\/p>\n

    \n
  • \u5f53\u521d\u306e\u7533\u544a\u7d0d\u7a0e\u984d<\/strong><\/li>\n
  • 50\u4e07\u5186<\/strong><\/li>\n<\/ul>\n

    \u4f8b\u3048\u3070\u3001\u7d0d\u7a0e\u91d1\u984d\u3092\u3064\u307e\u307f\u7533\u544a\u306b\u3088\u308a10\u4e07\u5186\u3068\u3057\u3066\u3044\u308b\u304c\u3001\u672c\u6765\u7d0d\u3081\u308b\u984d\u306f30\u4e07\u5186\u3060\u3063\u305f\u3068\u3057\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u300c\u5f53\u521d\u306e\u7d0d\u7a0e\u984d\uff1c\u8ffd\u52a0\u7d0d\u7a0e\u984d\u300d<\/strong>\u3068\u306a\u308b\u306e\u3067\u300110\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306f\u7a0e\u7387\u304c15%<\/span>\u3067\u3059\u3002<\/p>\n

    \u203b\u7a0e\u52d9\u8abf\u67fb\u5f8c\u3068\u524d\u3067\u306e\u7a0e\u7387\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u5f8c\u8ff0<\/p>\n

    2-2.\u91cd\u52a0\u7b97\u7a0e<\/h3>\n

    \u4e8b\u5b9f\u306e\u5168\u90e8\u307e\u305f\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u96a0\u853d\u3084\u4eee\u88c5\u7b49\u3092\u884c\u3063\u305f\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b\u306e\u304c\u91cd\u52a0\u7b97\u7a0e\u3067\u3059\u3002\u3088\u308a\u60aa\u8cea\u306a\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3068\u306a\u308a\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u6bd4\u8f03\u3057\u3066\u7a0e\u7387\u304c\u9ad8\u3044\u3067\u3059\u3002<\/p>\n

    \u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u672c\u6765\u7d0d\u4ed8\u3059\u308b\u984d\u3068\u306e\u5dee\u984d\u306b\u5bfe\u3057\u306635%\u306e\u7a0e\u7387<\/strong>\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n

    \u4f8b\u3048\u3070\u3001\u96a0\u853d\u3084\u4eee\u88c5\u7b49\u306b\u3088\u3063\u3066\u300c100\u4e07\u5186\u300d\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u306e\u8a08\u7b97\u5f0f\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

    1,000,000\uff08\u5186\uff09 \u00d7 0.35 = 350,000\uff08\u5186\uff09<\/strong><\/p>\n

    \u91cd\u52a0\u7b97\u7a0e\u3068\u3057\u306635\u4e07\u5186\u3092\u8ffd\u52a0\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

    \u306a\u304a\u3001\u4e0a\u8a18\u306e\u7a0e\u7387\u306f\u3001\u7533\u544a\u3092\u3057\u305f\u304c\u96a0\u853d\u3084\u4eee\u88c5\u7b49\u306b\u3088\u3063\u3066<\/span>\u904e\u5c11\u3067\u3042\u3063\u305f\u5834\u5408\u306e\u7a0e\u7387\u3067\u3059\u3002\u305d\u3082\u305d\u3082\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306e\u91cd\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f40%<\/strong>\u3067\u3059\u3002<\/p>\n

    2-3.\u5ef6\u6ede\u7a0e<\/h3>\n

    \u7533\u544a\u306e\u671f\u9650\u307e\u3067\u306b\u6b63\u3057\u3044\u7a0e\u984d\u3092\u7d0d\u3081\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u7533\u544a\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u8ab2\u7a0e\u3055\u308c\u308b\u5ef6\u6ede\u7a0e\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

    \u3010\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u5f0f\u3011<\/strong>
    \n\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u91d1\u984d\u00d7\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u00d7\u7d0d\u4ed8\u65e5\u6570\/365<\/strong><\/p>\n

    \u5ef6\u6ede\u7a0e\u306f\u3001\u5ef6\u6ede\u3057\u305f\u671f\u9593\u306b\u3088\u3063\u3066\u7a0e\u7387\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

      \n
    • \u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u3064\u3044\u3066\u306f\u3001
      \n\u5e74\u300c7.3\uff05\u300d<\/span><\/strong>\u3068\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b\uff11\uff05\u300d<\/strong>\u306e \u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9<\/span>\u306e\u5272\u5408<\/p>\n<\/li>\n
    • \u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\uff12\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u4ee5\u5f8c\u306b\u3064\u3044\u3066\u306f\u3001
      \n\u5e74\u300c14.6\uff05\u300d<\/span><\/strong>\u3068\u300c\u5ef6\u6ede\u7a0e\u7279\u4f8b\u57fa\u6e96\u5272\u5408\uff0b7.3\uff05\u300d<\/strong>\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9<\/span>\u200b\u306e\u5272\u5408\u200b<\/li>\n<\/ul>\n

      \u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u3064\u307e\u307f\u7533\u544a\u304c\u6307\u6458\u3055\u308c\u96a0\u853d\u3084\u4eee\u88c5\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u8ffd\u52a0\u5206\u306e\u7a0e\u984d\u306e35\uff05<\/strong>\u306b\u76f8\u5f53\u3059\u308b\u91cd\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u306e\u7d0d\u4ed8\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

      3.\u3064\u307e\u307f\u7533\u544a\u3067\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/h2>\n

      \u3064\u307e\u307f\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u5358\u306a\u308b\u300c\u904e\u5c11\u7533\u544a\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u304b\u3001\u96a0\u853d\u306b\u57fa\u3065\u304f\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u3068\u5224\u65ad\u3055\u308c\u308b\u304b\u3067\u7a0e\u7387\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u53c2\u8003\u307e\u3067\u306b\u3001\u904e\u5c11\u7533\u544a\u304c\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u4e8b\u4f8b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/p>\n

      \u3010\u4e8b\u4f8b\u3011\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u305fA\u304c\u3001\u58f2\u4e0a\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u305f<\/h6>\n

      \u672c\u4ef6\u306f\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304b\u3001\u91cd\u52a0\u7b97\u7a0e\u304b\u300d\u304c\u4e89\u308f\u308c\u305f\u4e8b\u4f8b\u3067\u3059\u3002<\/span><\/p>\n

      \n

      \u3010\u4e8b\u4f8b\u306e\u6982\u8981\u3011
      \n\u30fb\u4e8b\u696d\u3092\u55b6\u3080A\u304c\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u30013\u5e74\u9593\u306b\u308f\u305f\u308a\u7dcf\u6240\u5f97\u91d1\u984d\u3092\u904e\u5c11\u306b\u7533\u544a\u3057\u305f
      \n\u30fb\u5f53\u521d\u306e\u7533\u544a\u5f8c\u30012 \u56de\u306a\u3044\u3057 3 \u56de\u306b\u308f\u305f\u308b\u4fee\u6b63\u7533\u544a\uff08\u6240\u5f97\u91d1\u984d\u3092\u5897\u984d\u4fee\u6b63\uff09\u3092\u3057\u3066\u3044\u308b
      \n\u30fb\u305f\u3060\u3057\u3001\u4f1a\u8a08\u5e33\u7c3f\u985e\u7b49\u304b\u3089\u3001\u81ea\u3089\u306e\u4e8b\u696d\uff08\u6240\u5f97\uff09\u306b\u3064\u3044\u3066\u306f\u5f53\u521d\u304b\u3089\u6b63\u78ba\u306b\u628a\u63e1\u3057\u3066\u3044\u305f\u3068\u8003\u3048\u3089\u308c\u308b<\/p>\n<\/div>\n

      \u3053\u306e\u30b1\u30fc\u30b9\u306e\u91cd\u8981\u70b9\u306f\u300c\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f<\/strong><\/span>\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u305f<\/strong>\u300d\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6700\u521d\u304b\u3089\u8131\u7a0e\u3092\u3082\u304f\u308d\u3093\u3067\u300c\u8aa4\u3063\u305f\uff08\u58f2\u4e0a\u304c\u904e\u5c11\u306e\uff09\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u305f<\/strong>\u300d\u30b1\u30fc\u30b9\u3068\u306f\u4e00\u7dda\u3092\u753b\u3057\u307e\u3059\u3002<\/p>\n

      \u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u6761\u4ef6\u3068\u3057\u3066\u300c\u96a0\u853d\u307e\u305f\u306f\u4eee\u88c5\u884c\u70ba\u300d\u304c\u6319\u3052\u3089\u308c\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u4e8b\u5b9f\u306b\u57fa\u3065\u3044\u305f\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u305f\u70b9\u306f\uff21\u306b\u6709\u5229\u306b\u50cd\u304f\u3088\u3046\u306b\u3082\u601d\u3048\u307e\u3059\u3002\u3057\u304b\u3057\u4ee5\u4e0b\u306e2\u70b9\u304b\u3089\u3001A\u306b\u306f\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c<\/strong>\u307e\u3057\u305f\u3002<\/p>\n

        \n
      • \u300c\u6b63\u78ba\u306a\u4f1a\u8a08\u5e33\u7c3f\u3092\u4f5c\u6210\uff1d\u6b63\u78ba\u306a\u58f2\u4e0a\u3092\u628a\u63e1\u3057\u3066\u3044\u305f\u300d\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u904e\u5c11\u306a\u7533\u544a\u3092\u610f\u56f3\u7684\u306b\u884c\u3063\u305f<\/li>\n
      • \u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u865a\u507d\u306e\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u305f<\/li>\n
      • \u305d\u306e\u5f8c\u306e\u4fee\u6b63\u7533\u544a\uff08\u6240\u5f97\u91d1\u984d\u3092\u5897\u984d\u4fee\u6b63\uff09\u3068\u5f53\u521d\u306e\u7533\u544a\u91d1\u984d\u3068\u306e\u5dee\u7570\u304c\u5927\u304d\u304f\u4e0d\u81ea\u7136<\/span><\/li>\n<\/ul>\n

        \u3064\u307e\u307f\u7533\u544a\u304c\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u304b\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u306b\u8a72\u5f53\u3059\u308b\u304b\u306f\u4e00\u6982\u306b\u306f\u8a00\u3048\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u3064\u307e\u307f\u7533\u544a\u304c\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3053\u3068\u306f\u5341\u5206\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

        4.\u3064\u307e\u307f\u7533\u544a\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u65e9\u3081\u306b\u4fee\u6b63\u7533\u544a\u3092<\/h2>\n

        \u3064\u307e\u307f\u7533\u544a\u306e\u81ea\u899a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306e\u4fee\u6b63\u7533\u544a\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u901a\u77e5\u304c\u6765\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n

        \u306a\u304a\u3001\u3064\u307e\u307f\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u3064\u3082\u308a\u306f\u306a\u304f\u3068\u3082\u3001\u6b21\u306e\u3088\u3046\u306a\u72b6\u614b\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3068\u3064\u307e\u307f\u7533\u544a\u3068\u5224\u65ad\u3055\u308c\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

          \n
        • \u8aa4\u5165\u529b\u306b\u3088\u308a\u3001\u5c0f\u3055\u3044\u91d1\u984d\u3067\u58f2\u4e0a\u3092\u8a08\u4e0a\u3057\u3066\u3044\u305f<\/li>\n
        • \u68da\u5378\u8cc7\u7523\u306e\u628a\u63e1\u6f0f\u308c\u304c\u3042\u3063\u305f<\/li>\n<\/ul>\n

          \u81ea\u793e\u306e\u4f1a\u8a08\u5e33\u7c3f\u3078\u306e\u4e0d\u5b89\u3092\u6255\u3057\u3087\u304f\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u76f8\u8ac7\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3092\u898b\u3064\u3051\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u666e\u6bb5\u306e\u4f1a\u8a08\u51e6\u7406\u3067\u306e\u7591\u554f\u306b\u3064\u3044\u3066\u3001\u3053\u307e\u3081\u306b\u76f8\u8ac7\u3067\u304d\u308b\u74b0\u5883\u3067\u3042\u308c\u3070\u8a08\u4e0a\u30df\u30b9\u306e\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5f37\u3044\u7a0e\u7406\u58eb<\/strong>\u3068\u9867\u554f\u5951\u7d04<\/span>\u200b\u3092\u7d50\u3079\u3070\u3001\u200b\u5e73\u7d20\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u3092\u610f\u8b58\u3057\u305f\u4f1a\u8a08\u51e6\u7406<\/strong>\u306e\u6307\u5357<\/span>\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u65e5\u3005\u306e\u4f1a\u8a08\u51e6\u7406\u306e\u84c4\u7a4d\u3068\u5408\u7406\u6027\u306b\u3088\u3063\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u7684\u78ba\u306a\u5bfe\u5fdc\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/p>\n

          5.\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u969b\u306b\u3064\u307e\u307f\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306e\u5bfe\u5fdc<\/h2>\n

          \u3064\u307e\u307f\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u304c\u6765\u305f\u6642\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u9078\u629e\u80a2\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9\u304c\u3042\u308b\u305f\u3081\u3001\u9806\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

          5-1.\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u30e1\u30ea\u30c3\u30c8<\/h3>\n

          \u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u81ea\u4e3b\u7684\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u6b21\u306e\u901a\u308a\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8efd\u6e1b\u3055\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n\n\n\n
          \u4fee\u6b63\u7533\u544a\u306e\u6642\u671f<\/span><\/td>\n\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n<\/tr>\n
          <\/td>\n\u539f\u5247<\/td>\n\u300c\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u300d\u3068\u300c50 \u4e07\u5186\u300d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206<\/td>\n<\/tr>\n
          \u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d<\/span><\/td>\n\u8ab2\u7a0e\u3055\u308c\u306a\u3044<\/td>\n<\/tr>\n
          \u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u307e\u3067<\/td>\n5%<\/td>\n10%<\/td>\n<\/tr>\n
          \u7a0e\u52d9\u8abf\u67fb\u4ee5\u5f8c<\/td>\n10%<\/td>\n15%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

          5-2.\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h3>\n

          \u4e0a\u8a18\u306e\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u306f\u3001\u3042\u304f\u307e\u3067\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u306e\u8efd\u6e1b\u3067\u3059\u3002\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u5834\u5408\u3001\u8ab2\u3055\u308c\u308b\u7a0e\u7387\u306f\u5909\u308f\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 \u307e\u305f\u3001\u6b21\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u751f\u3058\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n

            \n
          • \u7a0e\u52d9\u8abf\u67fb\u304c\u53b3\u683c\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<\/ul>\n

            \u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u3066\u304b\u3089\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u300c\u3064\u307e\u307f\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u305f\u3081\u614c\u3066\u3066\u4fee\u6b63\u7533\u544a\u3092\u3057\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u3068\u3044\u3063\u305f\u7591\u5ff5\u3092\u62b1\u304b\u308c\u3066\u3057\u307e\u3046\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u7591\u3044\u3092\u6301\u305f\u308c\u308b\u3068\u3001\u901a\u5e38\u4ee5\u4e0a\u306b\u53b3\u683c\u306a\u8abf\u67fb\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

              \n
            • \u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u304c\u9577\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/strong><\/li>\n<\/ul>\n

              \u7a0e\u52d9\u8abf\u67fb\u306e\u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u306f\u3001\u57fa\u672c\u7684\u306b\u904e\u53bb3\u5e74\u5206\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u8abf\u67fb\u5bfe\u8c61\u671f\u9593\u304c\u904e\u53bb5\u5e74\u5206\u306b\u307e\u3067\u62e1\u5927<\/strong>\u3055\u308c\u307e\u3059\u30024-5\u5e74\u524d\u306e\u5e33\u7c3f\u306b\u3082\u6307\u6458\u4e8b\u9805\u304c\u3042\u308c\u3070\u3001\u3055\u3089\u306b\u4fee\u6b63\u7533\u544a\u3092\u6c42\u3081\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n

              \u3053\u306e\u3088\u3046\u306b\u3001\u7a0e\u52d9\u8abf\u67fb\u524d\u306e\u4fee\u6b63\u7533\u544a\u306b\u306f\u30e1\u30ea\u30c3\u30c8\u3068\u6ce8\u610f\u70b9\uff08\u30c7\u30e1\u30ea\u30c3\u30c8\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u7a0e\u52d9\u8abf\u67fb\u306b\u6df1\u3044\u77e5\u8b58\u306e\u3042\u308b\u7a0e\u7406\u58eb<\/span>\u306b\u76f8\u8ac7\u306e\u3046\u3048\u3001\u5b9f\u884c\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081<\/strong>\u3057\u307e\u3059\u3002<\/span><\/p>\n

              6.\u7a0e\u52d9\u8abf\u67fb\u3084\u3064\u307e\u307f\u7533\u544a\u306e\u304a\u60a9\u307f\u306f\u9867\u554f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3092<\/h2>\n

              \u7a0e\u52d9\u8abf\u67fb\u3084\u3064\u307e\u307f\u7533\u544a\u306e\u4e0d\u5b89\u89e3\u6d88\u306b\u304a\u3059\u3059\u3081\u3057\u305f\u3044\u306e\u304c\u3001\u9867\u554f\u7a0e\u7406\u58eb\u3068\u306e\u5951\u7d04\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306b\u8a73\u3057\u304f\u3001\u5b89\u5fc3\u3057\u3066\u7acb\u3061\u4f1a\u3044\u3092\u4efb\u305b\u3089\u308c\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002\u4e0a\u8ff0\u306e\u300c\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3059\u308b\u3079\u304d\u304b\u300d\u3068\u3044\u3063\u305f\u3001\u5224\u65ad\u306e\u96e3\u3057\u3044\u554f\u984c\u3082\u76f8\u8ac7\u3067\u304d\u308b\u7a0e\u7406\u58eb\u3092\u898b\u3064\u3051\u305f\u3044\u3082\u306e\u3067\u3059\u3002<\/p>\n

              \u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f<\/span>\u5143\u56fd\u7a0eOB\u306e\u7a0e\u7406\u58eb\u304c\u591a\u6570\u5728\u7c4d<\/span><\/strong>\u3057\u3066\u304a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u30ce\u30a6\u30cf\u30a6<\/span><\/strong>\u3092\u6709\u3057\u3066<\/span>\u3044\u307e\u3059\u3002<\/p>\n

              \n

              \uff1c\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u5f37\u307f\uff1e<\/strong><\/span><\/p>\n

              <\/p>\n<\/div>\n

              \u305d\u306e\u4ed6\u306b\u3082\u6b21\u306e\u3088\u3046\u306a\u5f37\u307f\u3092\u6301\u3064\u305f\u3081\u3001\u591a\u6570\u306e\u4e8b\u696d\u8005\u3088\u308a\u9078\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

              \u307e\u305f\u3001\u9867\u554f\u6599\u304c\u660e\u78ba<\/strong>\u3067\u3042\u308b\u70b9\u3082\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3057\u3087\u3046\u3002\u305c\u3072\u3068\u3082\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u306e\u9867\u554f\u5951\u7d04\u3092<\/span>\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002<\/p>\n

              7.\u307e\u3068\u3081<\/h2>\n

              \u7a0e\u52d9\u8abf\u67fb\u3067\u3064\u307e\u307f\u7533\u544a\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u5927\u304d\u306a\u8ab2\u7a0e\u30ea\u30b9\u30af\u306b\u767a\u5c55\u3059\u308b\u61f8\u5ff5\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u304b\u3089\u3001\u3064\u307e\u307f\u7533\u544a\u3068\u6307\u6458\u3055\u308c\u308b\u8981\u7d20\u304c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u3082\u81ea\u793e\u306b\u3064\u307e\u307f\u7533\u544a\u306e\u53ef\u80fd\u6027\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3064\u307e\u307f\u7533\u544a\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u5c02\u9580\u5bb6\u306e\u52a9\u3051\u3092\u501f\u308a\u306a\u304c\u3089\u3001\u6700\u5584\u624b\u3092\u63a2\u3063\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

              \u58f2\u4e0a\u3092\u904e\u5c11\u306b\u7533\u544a\u3059\u308b\u300c\u3064\u307e\u307f\u7533\u544a\u300d\u3002\u7d4c\u55b6\u8005\u3084\u7d4c\u7406\u62c5\u5f53\u8005\u3067\u3042\u308c\u3070\u3001\u305d\u3046\u3044\u3063\u305f\u884c\u70ba\u304c\u3042\u308b\u3053\u3068\u3092\u77e5\u3063\u3066\u3044\u308b\u65b9\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u3057\u304b\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u3088\u3063\u3066\u3064\u307e\u307f\u7533\u544a\u304c\u767a\u899a\u3059\u308b\u3068\u3001\u4fee\u6b63\u7533\u544a\u3084\u8ab2\u7a0e\u30ea\u30b9\u30af\u304c\u751f\u3058\u307e\u3059\u3002 \u3069\u306e\u7a0b\u5ea6\u306e\u8ab2\u7a0e […]<\/p>\n","protected":false},"author":12,"featured_media":1404,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-1407","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\/1407","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=1407"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1407\/revisions"}],"predecessor-version":[{"id":2491,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1407\/revisions\/2491"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1404"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1407"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1407"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}