{"id":2933,"date":"2026-05-20T10:00:35","date_gmt":"2026-05-20T01:00:35","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2933"},"modified":"2026-05-19T16:05:24","modified_gmt":"2026-05-19T07:05:24","slug":"one-year-rule","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/one-year-rule","title":{"rendered":"\u4e00\u5e74\u57fa\u6e96\u3068\u306f\uff1f\u6d41\u52d5\u30fb\u56fa\u5b9a\u306e\u9055\u3044\u3068\u5224\u65ad\u65b9\u6cd5\u3092\u5177\u4f53\u4f8b\u3067\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"

\u4e00\u5e74\u57fa\u6e96<\/span><\/strong>\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u300c\u6d41\u52d5\u300d\u3068\u300c\u56fa\u5b9a\u300d\u306b\u533a\u5206\u3059\u308b\u305f\u3081\u306e\u57fa\u672c\u30eb\u30fc\u30eb\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/span><\/p>\n

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\u672c\u8a18\u4e8b\u3067\u306f\u30011\u7ae0\u3067\u4e00\u5e74\u57fa\u6e96\u306e\u57fa\u672c\u3092\u6574\u7406\u3057\u305f\u3046\u3048\u3067\u30012\u7ae0\u3067\u5224\u65ad\u65b9\u6cd5\u30013\u7ae0\u3067\u5177\u4f53\u4f8b\u3092\u3082\u3068\u306b\u5b9f\u52d9\u3067\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1.\u4e00\u5e74\u57fa\u6e96\u3068\u306f<\/h2>\n

1-1.\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u8cc7\u7523\u30fb\u8ca0\u50b5\u3092\u300c\u6d41\u52d5\u30fb\u56fa\u5b9a\u300d\u306b\u533a\u5206\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u306e\u3072\u3068\u3064<\/h3>\n

\u4e00\u5e74\u57fa\u6e96\u3068\u306f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u304a\u3044\u3066\u8cc7\u7523\u3084\u8ca0\u50b5\u3092\u300c\u6d41\u52d5\u300d\u3068\u300c\u56fa\u5b9a\u300d\u306b\u533a\u5206\u3059\u308b\u305f\u3081\u306e\u30eb\u30fc\u30eb\u306e\u3072\u3068\u3064\uff08\u203b\u88dc\u8db3\u53c2\u7167\uff09<\/span>\u3067\u3059\u3002<\/span><\/p>\n

\u5177\u4f53\u7684\u306b\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u30fb\u8cbb\u7528\u5316\u3055\u308c\u308b\u3082\u306e\u3092\u300c\u6d41\u52d5\u300d\u3068\u3057\u3001\u305d\u308c\u3092\u8d85\u3048\u308b\u3082\u306e\u3092\u300c\u56fa\u5b9a\u300d\u3068\u3057\u3066\u533a\u5206\u3057\u307e\u3059\u3002<\/u><\/p>\n

\u3053\u306e\u533a\u5206\u306b\u3088\u308a\u3001\u4f01\u696d\u306e\u77ed\u671f\u7684\u306a\u8cc7\u91d1\u72b6\u6cc1\u3084\u652f\u6255\u80fd\u529b\u3092\u628a\u63e1\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n

\n

\u203b\u88dc\u8db3\uff1a\u300c\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u300d\u3068\u300c\u4e00\u5e74\u57fa\u6e96\u300d\u306e\u9055\u3044<\/p>\n

\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\uff08\u4ed5\u5165\u2192\u88fd\u9020\u2192\u5728\u5eab\u2192\u8ca9\u58f2\uff09\u306e\u6d41\u308c\u306e\u4e2d\u3067\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u3082\u306e\u306f\u3001\u671f\u9593\u306b\u95a2\u4fc2\u306a\u304f\u300c\u6d41\u52d5\u300d\u306b\u533a\u5206\u3057\u307e\u3059\uff08\uff1d\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96<\/strong>\uff09\u3002<\/p>\n

\u305d\u308c\u4ee5\u5916\u306e\u8cc7\u7523\u3084\u8ca0\u50b5\u306f\u3001\u300c\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u300d\u3067\u6d41\u52d5\u304b\u56fa\u5b9a\u304b\u3092\u5224\u65ad\u3057\u307e\u3059\uff08\uff1d\u4e00\u5e74\u57fa\u6e96<\/strong>\uff09\u3002<\/p>\n

\u3064\u307e\u308a\u3001\u300c\u55b6\u696d\u30b5\u30a4\u30af\u30eb\u306b\u542b\u307e\u308c\u308b\u304b\u300d\u3067\u5224\u65ad\u3059\u308b\u306e\u304c\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\u57fa\u6e96\u3001\u300c1\u5e74\u4ee5\u5185\u304b\u3069\u3046\u304b\u300d\u3067\u5224\u65ad\u3059\u308b\u306e\u304c\u4e00\u5e74\u57fa\u6e96<\/span><\/strong>\u3067\u3059\u3002<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n<\/div>\n

2.\u4e00\u5e74\u57fa\u6e96\u306e\u5224\u65ad<\/h2>\n

2-1.\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u304b<\/h3>\n

\u4e00\u5e74\u57fa\u6e96\u3067\u306f\u3001\u6c7a\u7b97\u65e5\u306e\u7fcc\u65e5\u304b\u30891\u5e74\u4ee5\u5185<\/span><\/strong>\u306b\u56de\u53ce\u30fb\u652f\u6255\u304c\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u3067\u6d41\u52d5\u30fb\u56fa\u5b9a\u3092\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n

\n

\u201c\u5177\u4f53\u4f8b\u201d<\/p>\n

\u6c7a\u7b97\u65e5\uff1a2025\u5e743\u670831\u65e5<\/u><\/p>\n

\u5224\u5b9a\u57fa\u6e96\u65e5\uff1a2025\u5e744\u67081\u65e5\u301c2026\u5e743\u670831\u65e5<\/u><\/p>\n

\u3053\u306e\u671f\u9593\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u304b\u3067\u3001\u533a\u5206\u306f\u6b21\u306e\u3088\u3046\u306b\u6c7a\u307e\u308a\u307e\u3059\u3002<\/p>\n

\u30fb1\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u3000\u2192\u3000\u6d41\u52d5\u8cc7\u7523\u30fb\u6d41\u52d5\u8ca0\u50b5

\n\u30fb1\u5e74\u3092\u8d85\u3048\u3066\u56de\u53ce\u30fb\u652f\u6255\u3055\u308c\u308b\u3000\u2192\u3000\u56fa\u5b9a\u8cc7\u7523\u30fb\u56fa\u5b9a\u8ca0\u50b5<\/p>\n<\/div>\n

\u5224\u65ad\u306e\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n

\n
    \n
  • \u5224\u65ad\u306f\u300c\u5951\u7d04\u4e0a\u306e\u671f\u9650\u300d\u3084\u300c\u5b9f\u614b\u300d\u306b\u57fa\u3065\u304f<\/li>\n
  • \u5358\u306a\u308b\u4e88\u5b9a\u3067\u306f\u306a\u304f\u3001\u5408\u7406\u7684\u306b\u898b\u8fbc\u307e\u308c\u308b\u671f\u9593\u3067\u5224\u65ad\u3059\u308b<\/li>\n
  • \u671f\u9650\u304c\u5206\u5272\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u30011\u5e74\u4ee5\u5185\u3068\u305d\u308c\u4ee5\u964d\u3067\u533a\u5206\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n

    \u305f\u3068\u3048\u3070\u3001\u5951\u7d04\u4e0a\u306f1\u5e74\u4ee5\u4e0a\u306e\u501f\u5165\u91d1\u3067\u3042\u3063\u3066\u3082\u3001\u5206\u5272\u8fd4\u6e08\u306b\u3088\u308a1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3059\u308b\u90e8\u5206\u306f\u6d41\u52d5\u8ca0\u50b5\u3068\u3057\u3066\u533a\u5206\u3057\u3001\u305d\u308c\u4ee5\u964d\u306e\u90e8\u5206\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u3066\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n

    \u305f\u3060\u3057\u3001\u5b9f\u52d9\u3067\u306f\u300c1\u5e74\u4ee5\u5185\u304b\u3069\u3046\u304b\u300d\u3060\u3051\u3067\u306f\u5224\u65ad\u3067\u304d\u306a\u3044\u9805\u76ee\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

    \u68da\u5378\u8cc7\u7523\u306f\u3001\u901a\u5e38\u306e\u55b6\u696d\u6d3b\u52d5\u306e\u6d41\u308c\uff08\u6b63\u5e38\u55b6\u696d\u5faa\u74b0\uff09\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u30011\u5e74\u3092\u8d85\u3048\u3066\u4fdd\u6709\u3059\u308b\u5834\u5408\u3067\u3082\u6d41\u52d5\u8cc7\u7523\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5efa\u7269\u3084\u6a5f\u68b0\u88c5\u7f6e\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u30011\u5e74\u4ee5\u5185\u306b\u58f2\u5374\u4e88\u5b9a\u304c\u3042\u308b\u3060\u3051\u3067\u306f\u6d41\u52d5\u8cc7\u7523\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n

    \u5f62\u5f0f\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u53d6\u5f15\u306e\u5b9f\u614b\u3084\u8cc7\u7523\u30fb\u8ca0\u50b5\u306e\u6027\u8cea\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/span><\/p>\n

    3.\u4e00\u5e74\u57fa\u6e96\u306e\u5177\u4f53\u4f8b<\/h2>\n

    \u4e00\u5e74\u57fa\u6e96\u306f\u300c1\u5e74\u4ee5\u5185\u304b\u3069\u3046\u304b\u300d\u3068\u3044\u3046\u30b7\u30f3\u30d7\u30eb\u306a\u30eb\u30fc\u30eb\u3067\u3059\u304c\u3001\u5b9f\u52d9\u3067\u306f\u53d6\u5f15\u3054\u3068\u306b\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002
    \n\u3053\u3053\u3067\u306f\u3001\u4ee3\u8868\u7684\u306a\u79d1\u76ee\u3054\u3068\u306b\u300c\u3069\u306e\u6642\u70b9\u3092\u898b\u308b\u306e\u304b\u300d\u306b\u3064\u3044\u3066\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n

    3-1.\u8cb8\u4ed8\u91d1\u306f\u56de\u53ce\u6642\u671f\u306b\u5fdc\u3058\u3066\u533a\u5206\u3059\u308b<\/h3>\n

    \u8cb8\u4ed8\u91d1\u306f\u3001\u300c\u8fd4\u6e08\u671f\u9650\uff08\u56de\u53ce\u6642\u671f\uff09\u300d<\/strong>\u3092\u57fa\u6e96\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/span><\/p>\n

    \n
      \n
    • 1\u5e74\u4ee5\u5185\u306b\u56de\u53ce\u3055\u308c\u308b\u90e8\u5206 \u2192 \u6d41\u52d5\u8cc7\u7523<\/li>\n
    • 1\u5e74\u3092\u8d85\u3048\u3066\u56de\u53ce\u3055\u308c\u308b\u90e8\u5206 \u2192 \u56fa\u5b9a\u8cc7\u7523\uff08\u9577\u671f\u8cb8\u4ed8\u91d1\uff09<\/li>\n<\/ul>\n<\/div>\n

      \u305f\u3068\u3048\u3070\u3001300\u4e07\u5186\u30923\u5e74\u3067\u5206\u5272\u56de\u53ce\u3059\u308b\u5834\u5408\u3001\u7fcc\u671f\u306b\u56de\u53ce\u3059\u308b100\u4e07\u5186\u306f\u6d41\u52d5\u8cc7\u7523\u3001\u6b8b\u308a200\u4e07\u5186\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n

      \n

      \u201c\u30dd\u30a4\u30f3\u30c8<\/strong>\u201d<\/p>\n

      \u30fb\u8cb8\u4ed8\u91d1\u306f\u3001\u56de\u53ce\u6642\u671f\u3054\u3068\u306b\u5206\u3051\u3066\u8868\u793a\u3059\u308b\u306e\u304c\u539f\u5247<\/strong>

      \n\u30fb\u5b9f\u614b\u3068\u3057\u3066\u56de\u53ce\u304c\u9577\u671f\u5316\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u56fa\u5b9a\u8cc7\u7523\u3068\u3057\u3066\u6271\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/p>\n<\/div>\n

      3-2.\u501f\u5165\u91d1\u306f\u8fd4\u6e08\u6642\u671f\u306b\u5fdc\u3058\u3066\u533a\u5206\u3059\u308b<\/h3>\n

      \u501f\u5165\u91d1\u306f\u3001\u300c<\/strong>\u8fd4\u6e08\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u300d<\/strong>\u306b\u57fa\u3065\u3044\u3066\u533a\u5206\u3057\u307e\u3059\u3002<\/span><\/p>\n

      \n
        \n
      • 1\u5e74\u4ee5\u5185\u306b\u8fd4\u6e08\u3059\u308b\u90e8\u5206 \u2192 \u6d41\u52d5\u8ca0\u50b5<\/li>\n
      • 1\u5e74\u3092\u8d85\u3048\u3066\u8fd4\u6e08\u3059\u308b\u90e8\u5206 \u2192 \u56fa\u5b9a\u8ca0\u50b5\uff08\u9577\u671f\u501f\u5165\u91d1\uff09<\/li>\n<\/ul>\n<\/div>\n

        \u305f\u3068\u3048\u3070\u30015\u5e74\u8fd4\u6e08\u306e\u501f\u5165\u91d1\u3067\u3042\u3063\u3066\u3082\u3001\u7fcc\u671f\u8fd4\u6e08\u5206\u306f\u6d41\u52d5\u8ca0\u50b5\u306b\u632f\u308a\u66ff\u3048\u3001\u6b8b\u984d\u306f\u56fa\u5b9a\u8ca0\u50b5\u3068\u3057\u307e\u3059\u3002<\/p>\n

        \n

        \u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n

        \u30fb\u501f\u5165\u91d1\u306f\u3001\u5951\u7d04\u306b\u57fa\u3065\u304d\u5206\u5272\u533a\u5206\u304c\u524d\u63d0\u3068\u306a\u308b\u79d1\u76ee<\/strong>

        \n\u30fb\u8cc7\u91d1\u7e70\u308a\u3084\u8ca1\u52d9\u5206\u6790\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u533a\u5206\u304c\u91cd\u8981<\/p>\n<\/div>\n

        3-3.\u524d\u6255\u8cbb\u7528\u306f\u8cbb\u7528\u5316\u6642\u671f\u306b\u5fdc\u3058\u3066\u533a\u5206\u3059\u308b<\/h3>\n

        \u524d\u6255\u8cbb\u7528\u306f\u3001\u300c\u3044\u3064\u8cbb\u7528\u3068\u3057\u3066\u8a8d\u8b58\u3055\u308c\u308b\u304b\uff08\u8cbb\u7528\u5316\u6642\u671f\uff09\u300d<\/strong>\u3067\u533a\u5206\u3057\u307e\u3059\u3002<\/span><\/p>\n

        \n
          \n
        • 1\u5e74\u4ee5\u5185\u306b\u8cbb\u7528\u5316\u3055\u308c\u308b\u90e8\u5206 \u2192 \u6d41\u52d5\u8cc7\u7523<\/li>\n
        • 1\u5e74\u3092\u8d85\u3048\u3066\u8cbb\u7528\u5316\u3055\u308c\u308b\u90e8\u5206 \u2192 \u56fa\u5b9a\u8cc7\u7523\uff08\u9577\u671f\u524d\u6255\u8cbb\u7528\uff09<\/li>\n<\/ul>\n<\/div>\n

          \u305f\u3068\u3048\u3070\u30012\u5e74\u5206\u306e\u4fdd\u967a\u6599\u3092\u524d\u6255\u3044\u3057\u305f\u5834\u5408\u3001\u7fcc\u671f\u5206\u306f\u6d41\u52d5\u8cc7\u7523\u3001\u305d\u308c\u4ee5\u964d\u306e\u671f\u9593\u306b\u5bfe\u5fdc\u3059\u308b\u90e8\u5206\u306f\u56fa\u5b9a\u8cc7\u7523\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n

          \n

          \u201c\u30dd\u30a4\u30f3\u30c8\u201d<\/p>\n

          \u30fb\u5224\u65ad\u57fa\u6e96\u306f\u652f\u6255\u6642\u671f\u3067\u306f\u306a\u304f\u8cbb\u7528\u5316\u306e\u30bf\u30a4\u30df\u30f3\u30b0<\/strong><\/p>\n<\/div>\n

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

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          \u5b9f\u52d9\u3067\u306f\u3001\u5358\u306b\u300c1\u5e74\u4ee5\u5185\u304b\u3069\u3046\u304b\u300d\u3092\u898b\u308b\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u79d1\u76ee\u3054\u3068\u306b\u300c\u4f55\u306e\u6642\u671f\u3092\u57fa\u6e96\u306b\u3059\u308b\u304b\u300d\u3092\u6574\u7406\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n

          \n
            \n
          • \u8cb8\u4ed8\u91d1\uff1a\u56de\u53ce\u6642\u671f<\/li>\n
          • \u501f\u5165\u91d1\uff1a\u8fd4\u6e08\u6642\u671f<\/li>\n
          • \u524d\u6255\u8cbb\u7528\uff1a\u8cbb\u7528\u5316\u6642\u671f<\/li>\n<\/ul>\n<\/div>\n

            \u3053\u308c\u3089\u306e\u6642\u671f\u304c1\u5e74\u4ee5\u5185\u3067\u3042\u308c\u3070\u6d41\u52d5\u30011\u5e74\u3092\u8d85\u3048\u308c\u3070\u56fa\u5b9a\u306b\u533a\u5206\u3057\u307e\u3059\u3002<\/p>\n

            \u4e00\u5e74\u57fa\u6e96\u306f\u30b7\u30f3\u30d7\u30eb\u306a\u8003\u3048\u65b9\u3067\u3042\u308b\u4e00\u65b9\u3001\u5b9f\u52d9\u3067\u306f\u4f8b\u5916\u3084\u5224\u65ad\u30dd\u30a4\u30f3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u533a\u5206\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u5b9f\u614b\u306b\u5373\u3057\u305f\u5224\u65ad\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

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