{"id":2939,"date":"2026-05-21T10:00:48","date_gmt":"2026-05-21T01:00:48","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2939"},"modified":"2026-05-20T18:15:54","modified_gmt":"2026-05-20T09:15:54","slug":"what-is-a-sales-rebate","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/what-is-a-sales-rebate","title":{"rendered":"\u58f2\u4e0a\u5272\u623b\u3068\u306f\uff1f\u58f2\u4e0a\u5024\u5f15\u3084\u58f2\u4e0a\u5272\u5f15\u3068\u306e\u9055\u3044\u304b\u3089\u4ed5\u8a33\u65b9\u6cd5\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"

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\u300c\u58f2\u4e0a\u5024\u5f15\u3084\u8ca9\u58f2\u5968\u52b1\u91d1\u3068\u3069\u3046\u9055\u3046\uff1f\u300d
\n\u300c\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a08\u4e0a\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d
\n\u300c\u5951\u7d04\u304c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f\u300d<\/p>\n

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\u58f2\u4e0a\u5272\u623b\u306f\u3001\u5951\u7d04\u66f8\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u4e0a\u306e\u6271\u3044\u304c\u5927\u304d\u304f\u5909\u308f\u308b\u305f\u3081\u3001\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u5229\u76ca\u64cd\u4f5c\u3092\u7591\u308f\u308c\u308b\u306a\u3069\u306e<\/span>\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u672c\u8a18\u4e8b\u3067\u306f\u3001\u58f2\u4e0a\u5272\u623b\u306e\u610f\u5473\u304b\u3089\u3001\u58f2\u4e0a\u5024\u5f15\u30fb\u58f2\u4e0a\u5272\u5f15\u30fb\u8ca9\u58f2\u5968\u52b1\u91d1\u3068\u306e\u9055\u3044\u3001\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b\u8a08\u4e0a\u6642\u671f\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3001\u3055\u3089\u306b\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u307e\u3067\u3001\u5b9f\u52d9\u3067\u8ff7\u3044\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u305c\u3072\u3054\u4e00\u8aad\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n

1.\u58f2\u4e0a\u5272\u623b\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u5f8c\u304b\u3089\u8cb7\u3044\u624b\u3078\u8fd4\u3059\u4ed5\u7d44\u307f<\/h2>\n

\u58f2\u4e0a\u5272\u623b\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u3001\u3042\u3089\u304b\u3058\u3081\u5b9a\u3081\u305f\u6761\u4ef6\u3067\u8ca9\u58f2\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u5f8c\u304b\u3089\u8cb7\u3044\u624b\u3078\u8fd4\u3059\u4ed5\u7d44\u307f\u306e\u3053\u3068\u3067\u3059\u3002\u58f2\u4e0a\u5272\u623b\u306f<\/span><\/span><\/span>\u4e00\u822c\u7684\u306b\u306f\u30ea\u30d9\u30fc\u30c8\u3068\u3082\u8a00\u308f\u308c\u307e\u3059\u3002<\/span><\/p>\n

\u58f2\u4e0a\u5024\u5f15\u3001\u58f2\u4e0a\u5272\u5f15\u3001\u8ca9\u58f2\u5968\u52b1\u91d1\u3068\u306e\u9055\u3044<\/h3>\n

\u3067\u306f\u3001\u4ed5\u8a33\u306e\u5834\u9762\u3067\u58f2\u4e0a\u5272\u623b\u3068\u6df7\u540c\u3055\u308c\u3084\u3059\u3044\u58f2\u4e0a\u5024\u5f15\u3084\u58f2\u4e0a\u5272\u5f15\u3001\u8ca9\u58f2\u5968\u52b1\u91d1<\/span>\u3068\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u898b\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n

\u58f2\u4e0a\u5024\u5f15\u306f\u3001\u5546\u54c1\u3084\u30b5\u30fc\u30d3\u30b9\u306b\u4e0d\u5177\u5408\u304c\u3042\u3063\u305f\u308a\u54c1\u8cea\u304c\u671f\u5f85\u306b\u6e80\u305f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u305d\u306e\u5834\u3067\u8ca9\u58f2\u4fa1\u683c\u3092\u4e0b\u3052\u3066\u5bfe\u5fdc\u3059\u308b\u4ed5\u7d44\u307f<\/strong>\u3067\u3001\u8cfc\u5165\u91cf\u304c\u5c11\u306a\u304f\u3066\u3082\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u58f2\u4e0a\u5272\u5f15\u306f\u3001\u8cb7\u3044\u624b\u304c\u65e9\u671f\u306b\u4ee3\u91d1\u3092\u652f\u6255\u3046\u306a\u3069<\/strong>\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3089\u308c\u305f\u652f\u6255\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u3068\u304d\u306b\u4ee3\u91d1\u3092\u6e1b\u984d\u3059\u308b\u4ed5\u7d44\u307f<\/strong>\u3067\u3059\u3002<\/span><\/span><\/p>\n

\u8ca9\u58f2\u5968\u52b1\u91d1\u306f\u3001\u8ca9\u58f2\u4fc3\u9032\u306e\u305f\u3081\u306b\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a\u306b\u5fdc\u3058\u3066<\/strong>\u5f8c\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u5831\u5968\u91d1<\/strong>\u3067\u3059\u3002<\/span><\/span><\/p>\n\n\n\n\n\n\n\n
<\/td>\n\u4e3b\u306a\u57fa\u6e96<\/td>\n\u652f\u6255\u3044\u6642\u671f<\/td>\n\u4f55\u3092\u3059\u308b\u304b<\/td>\n<\/tr>\n
\u58f2\u4e0a\u5272\u623b<\/td>\n\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a<\/td>\n\u5f8c\u304b\u3089<\/td>\n\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u8fd4\u3059<\/span><\/td>\n<\/tr>\n
\u58f2\u4e0a\u5024\u5f15<\/td>\n\u5546\u54c1\u30fb\u30b5\u30fc\u30d3\u30b9\u306b\u554f\u984c\u304c\u3042\u308b<\/span><\/td>\n\u305d\u306e\u5834\u3067<\/td>\n\u4ee3\u91d1\u3092\u5b89\u304f\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u58f2\u4e0a\u5272\u5f15<\/td>\n\u652f\u6255\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u304b<\/span><\/td>\n\u4ee3\u91d1\u652f\u6255\u6642<\/td>\n\u4ee3\u91d1\u3092\u6e1b\u984d\u3059\u308b<\/span><\/td>\n<\/tr>\n
\u8ca9\u58f2\u5968\u52b1\u91d1<\/td>\n\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a<\/td>\n\u5f8c\u304b\u3089<\/td>\n\u5831\u5968\u91d1\u3092\u652f\u6255\u3046<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

2.\u58f2\u4e0a\u5272\u623b\u306f\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u8a08\u4e0a\u6642\u671f\u304c\u7570\u306a\u308b<\/h2>\n

\u4f1a\u8a08\u3067\u306f\u53ce\u76ca\u3084\u8cbb\u7528\u306f\u91d1\u984d\u3084\u767a\u751f\u304c\u5408\u7406\u7684\u306b\u898b\u7a4d\u3082\u308c\u308b\u6642\u70b9\u3067\u8a08\u4e0a\u3059\u308b\u767a\u751f\u4e3b\u7fa9<\/strong>\u3068\u3044\u3046\u539f\u5247\u304c\u3042\u308b\u305f\u3081\u3001\u58f2\u4e0a\u5272\u623b\u306f\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u3067\u8a08\u4e0a\u6642\u671f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

2-1.\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n

\u5951\u7d04\u66f8\u3084\u58f2\u308a\u624b\u306e\u901a\u77e5\u306b\u3088\u308a\u58f2\u4e0a\u5272\u623b\u306e\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u305f\u6642\u70b9\u3067<\/strong><\/span>\u58f2\u4e0a\u5272\u623b\u304c\u767a\u751f\u3059\u308b<\/strong>\u3068\u8003\u3048\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5951\u7d04\u66f8\u7b49\u3067\u58f2\u4e0a\u5272\u623b\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5b9f\u969b\u306e\u58f2\u4e0a\u5272\u623b\u91d1\u306e\u652f\u6255\u524d\u3067\u3042\u3063\u3066\u3082\u58f2\u4e0a\u3092\u8a08\u4e0a\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0<\/span><\/span>\u3067\u58f2\u4e0a\u5272\u623b\u3092<\/span>\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3057\u307e\u3059\u3002\u58f2\u308a\u624b\u306e\u901a\u77e5\u306b\u3088\u308a\u58f2\u4e0a\u5272\u623b\u306e\u91d1\u984d\u304c\u78ba\u5b9a\u3057\u305f\u5834\u5408\u306f\u3001\u901a\u77e5\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u58f2\u4e0a\u5272\u623b\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3057\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

2-2.\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/h3>\n

\u5951\u7d04\u66f8\u3084\u58f2\u308a\u624b\u306e\u901a\u77e5\u306a\u3069\u304c\u306a\u304f\u58f2\u4e0a\u5272\u623b\u306e<\/span>\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001<\/span><\/span><\/span>\u5b9f\u969b\u306b\u58f2\u4e0a\u5272\u623b<\/span>\u3092\u652f\u6255\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u58f2\u4e0a\u5272\u623b\u3092\u8cbb\u7528\u3068\u3057\u3066\u8a08\u4e0a<\/span>\u3057\u307e\u3059\u3002<\/p>\n

\u56fd\u7a0e\u5e81\uff5c\u58f2\u4e0a\u5272\u623b\u3057<\/a><\/p>\n

3.\u58f2\u4e0a\u5272\u623b\u306e\u4ed5\u8a33\u4f8b<\/h2>\n

\u58f2\u4e0a\u5272\u623b\u306e\u8a08\u4e0a\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u201d\u4e3b\u306b\u201d\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5224\u65ad\u3057\u3001\u5f53\u671f\u306b\u78ba\u5b9a\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u5f53\u671f\u4e2d\u306e\u4f1a\u8a08\u3067\u51e6\u7406<\/strong>\u3001\u78ba\u5b9a\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u78ba\u5b9a\u3057\u305f\u6bb5\u968e\u3067\u51e6\u7406\u3057\u307e\u3059\u3002<\/strong><\/span><\/span><\/span>\u5272\u623b\u984d\u306f\u5f53\u671f\u306b\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304c\u652f\u6255\u3044\u304c\u6765\u671f\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u5834\u5408\u306f\u5f53\u671f\u4e2d\u306f\u672a\u6255\u306e\u5272\u623b\u3068\u3057\u3066\u51e6\u7406<\/strong>\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n

\u672a\u6255\u306e\u5272\u623b\u3092\u8a08\u4e0a\u3059\u308b\u969b\u306b\u306f\u3001\u5e74\u5185\u306b\u5272\u623b\u3092\u652f\u6255\u3046\u65b9\u91dd\u3068\u8a08\u7b97\u57fa\u6e96\u3092\u6c7a\u5b9a\u3057\u3001\u305d\u306e\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u76f8\u624b\u65b9\u306b\u901a\u77e5\u3057\u3001<\/span>\u6bce\u5e74\u540c\u3058\u51e6\u7406\u3092\u9069\u7528\u3059\u308b\u3068\u3044\u3046\u7d99\u7d9a\u8981\u4ef6<\/span>\u304c\u3042\u308b\u70b9\u306b\u3082\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n

\u3067\u306f\u5b9f\u969b\u306e\u4ed5\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/span><\/p>\n

\u2460\u5951\u7d04\u66f8\u3067\u58f2\u4e0a\u5272\u623b\u306e\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u3066\u3001\u58f2\u308a\u624b\u304c3,000,000\u5186\u5546\u54c1\u3092\u8ca9\u58f2\u3057\u300130,000\u5186\u306e\u58f2\u4e0a\u5272\u623b\u3092\u884c\u3063\u305f\u5834\u5408<\/span><\/strong><\/p>\n

\u58f2\u4e0a\u8a08\u4e0a\u6642\u306b\u3001\u73fe\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u5897\u3048\u3001\u58f2\u4e0a\u3068\u3044\u3046\u53ce\u76ca\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u73fe\u91d1<\/td>\n3,000,000<\/span><\/td>\n\u58f2\u4e0a<\/td>\n3,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u540c\u6642\u306b\u3001<\/span>\u58f2\u4e0a\uff08\u58f2\u4e0a\u5272\u623b\uff09<\/span>\u3068\u3044\u3046\u53ce\u76ca\u304c\u6e1b\u308a\u3001\u73fe\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u6e1b\u308a\u307e\u3059\u3002\u58f2\u4e0a\u5272\u623b\u306e\u969b\u306e\u52d8\u5b9a\u79d1\u76ee\u306f\u58f2\u4e0a\u3082\u3057\u304f\u306f\u58f2\u4e0a\u5272\u623b\u3069\u3061\u3089\u3067\u51e6\u7406\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u58f2\u4e0a\uff08\u58f2\u4e0a\u5272\u623b\uff09<\/span><\/td>\n30,000<\/span><\/td>\n\u73fe\u91d1<\/td>\n30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u2461\u5f53\u671f\u306b\u58f2\u4e0a\u5272\u623b\u306e\u5272\u623b\u984d\u306f\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304c\u3001<\/strong><\/span>30,000\u5186\u306e\u58f2\u4e0a\u5272\u623b\u306e\u652f\u6255\u3044\u306f\u6765\u671f\u306b\u306a\u308b\u5834\u5408<\/span><\/strong><\/p>\n

\u58f2\u4e0a\u8a08\u4e0a\u6642\u306b\u3001\u73fe\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u5897\u3048\u3001\u58f2\u4e0a\u3068\u3044\u3046\u53ce\u76ca\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u73fe\u91d1<\/td>\n3,000,000<\/td>\n\u58f2\u4e0a<\/td>\n3,000,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u540c\u6642\u306b\u3001\u58f2\u4e0a\uff08\u58f2\u4e0a\u5272\u623b\uff09\u3068\u3044\u3046\u53ce\u76ca\u304c\u6e1b\u308a\u3001\u672a\u6255\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u58f2\u4e0a\uff08\u58f2\u4e0a\u5272\u623b\uff09<\/td>\n30,000<\/td>\n\u672a\u6255\u91d1<\/td>\n30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u6765\u671f\u3001\u672a\u6255\u91d1\u3092\u652f\u6255\u3063\u305f\u6642\u306b\u3001\u672a\u6255\u91d1\u3068\u3044\u3046\u8ca0\u50b5\u304c\u6e1b\u308a\u3001\u73fe\u91d1\u3068\u3044\u3046\u8cc7\u7523\u304c\u6e1b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n\n
\u501f\u65b9<\/td>\n\u8cb8\u65b9<\/td>\n<\/tr>\n
\u672a\u6255\u91d1<\/td>\n30,000<\/span><\/td>\n\u73fe\u91d1<\/td>\n30,000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

4.\u58f2\u4e0a\u5272\u623b\u306e\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n

\u3067\u306f\u6b21\u306b\u3001\u58f2\u4e0a\u5272\u623b\u306e\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u306b\u3064\u3044\u3066\u3082\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002\u58f2\u4e0a\u5272\u623b\u306f\u3001\u6b63\u3057\u304f\u7406\u89e3\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u304b\u3063\u305f\u308a\u3001\u5229\u76ca\u64cd\u4f5c\u3092\u7591\u308f\u308c\u308b\u306a\u3069\u306e\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

4-1.\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308b<\/h3>\n

\u58f2\u4e0a\u5272\u623b\u306f\u8cfc\u5165\u6570\u91cf\u3084\u53d6\u5f15\u5b9f\u7e3e\u306a\u3069\u5ba2\u89b3\u7684\u306a\u5408\u7406\u6027\u306b<\/span>\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u306f\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u5bc4\u4ed8\u3084\u5229\u76ca\u4f9b\u4e0e\u3092\u7591\u308f\u308c<\/strong>\u640d\u91d1\u4e0d\u7b97\u5165\u3068\u306a\u308b\uff08\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\uff09\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\n

\u30fb\u7279\u5b9a\u306e\u53d6\u5f15\u5148\u3060\u3051\u306b\u904e\u5927\u306a\u5272\u623b\u3092\u884c\u3063\u3066\u3044\u308b<\/p>\n

\u30fb\u5e02\u5834\u4fa1\u683c\u3084\u53d6\u5f15\u6761\u4ef6\u304b\u3089\u898b\u3066\u4e0d\u81ea\u7136\u306b\u9ad8\u984d\u3067\u3042\u308b<\/p>\n

\u30fb\u53d6\u5f15\u6570\u91cf\u3084\u5b9f\u7e3e\u3068\u95a2\u4fc2\u306a\u304f\u652f\u6255\u308f\u308c\u3066\u3044\u308b<\/p>\n<\/div>\n

\u307e\u305f\u3001\u58f2\u4e0a\u5272\u623b\u304c<\/strong>\u91d1\u92ad\u306e\u4ee3\u308f\u308a\u306b\u7269\u54c1\u3067\u884c\u308f\u308c\u305f\u5834\u5408\u306f<\/span><\/strong><\/span>\u4ea4\u969b\u8cbb\u306b\u8a72\u5f53<\/strong>\u3057\u307e\u3059\u3002\u4ea4\u969b\u8cbb\u306f\u200b\u640d\u91d1\u306b\u7b97\u5165\u3067\u304d\u308b\u984d\u306b\u4e0a\u9650\u304c\u3042\u308b\u305f\u3081\u3001\u4ed6\u306e\u4ea4\u969b\u8cbb\u3092\u542b\u3081\u305f\u5408\u8a08\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e<\/span><\/span><\/span>\u200b\u4e0a\u9650\u3092\u8d85\u3048\u305f\u90e8\u5206\u304c\u640d\u91d1\u4e0d\u7b97\u5165<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><\/span><\/p>\n

4-2.\u8a08\u4e0a\u6642\u671f\u304c\u9069\u5207\u3067\u306a\u3044\u3068\u5229\u76ca\u64cd\u4f5c\u3092\u7591\u308f\u308c\u308b<\/h3>\n

\uff12\u7ae0<\/a>\u3067\u3082\u89e6\u308c\u307e\u3057\u305f\u304c\u3001\u58f2\u4e0a\u5272\u623b\u306e\u8a08\u4e0a\u6642\u671f\u306b\u306f\u660e\u78ba\u306a\u30eb\u30fc\u30eb<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u5f93\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7a0e\u8ca0\u62c5\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b<\/strong>\u8a08\u4e0a\u6642\u671f\u3092\u64cd\u4f5c\u3057\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u7591\u308f\u308c\u308b<\/span>\u53ef\u80fd\u6027<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

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

\u3053\u3053\u307e\u3067\u3001\u58f2\u4e0a\u5272\u623b\u306e\u610f\u5473\u304b\u3089\u3001\u58f2\u4e0a\u5024\u5f15\u30fb\u58f2\u4e0a\u5272\u5f15\u30fb\u8ca9\u58f2\u5968\u52b1\u91d1\u3068\u306e\u9055\u3044\u3001\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u308b<\/span>\u8a08\u4e0a\u6642\u671f\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u4f8b\u3001\u3055\u3089\u306b\u7a0e\u52d9\u4e0a\u306e\u6ce8\u610f\u70b9\u307e\u3067\u898b\u3066\u304d\u307e\u3057\u305f\u3002<\/p>\n

\u58f2\u4e0a\u5272\u623b\u306f\u3001\u5272\u623b\u984d\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306b<\/span>\u3088\u3063\u3066\u8a08\u4e0a\u6642\u671f\u304c\u7570\u306a\u308a\u3001\u8cfc\u5165\u6570\u91cf\u3084\u53d6\u5f15\u5b9f\u7e3e\u306a\u3069\u5ba2\u89b3\u7684\u306a\u5408\u7406\u6027\u306b\u57fa\u3065\u3044\u3066\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u640d\u91d1\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u5229\u76ca\u64cd\u4f5c\u3092\u7591\u308f\u308c\u308b\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306b\u3064\u306a\u304c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u58f2\u4e0a\u5272\u623b\u3068\u306f\u3001\u4e00\u5b9a\u671f\u9593\u306e\u53d6\u5f15\u91cf\u3084\u58f2\u4e0a\u306b\u5fdc\u3058\u3066\u3001\u5f8c\u304b\u3089\u4ee3\u91d1\u306e\u4e00\u90e8\u3092\u8cb7\u3044\u624b\u3078\u8fd4\u3059\u4ed5\u7d44\u307f\u3067\u3059\u3002 \u300c\u58f2\u4e0a\u5024\u5f15\u3084\u8ca9\u58f2\u5968\u52b1\u91d1\u3068\u3069\u3046\u9055\u3046\uff1f\u300d \u300c\u3069\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8a08\u4e0a\u3059\u308c\u3070\u3044\u3044\u306e\uff1f\u300d \u300c\u5951\u7d04\u304c\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u51e6\u7406\u3059\u308b\uff1f\u300d \u5b9f\u52d9\u3067\u306f\u3053\u306e\u3088\u3046 […]<\/p>\n","protected":false},"author":12,"featured_media":2938,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-2939","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2939","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=2939"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2939\/revisions"}],"predecessor-version":[{"id":2941,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/2939\/revisions\/2941"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/2938"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=2939"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=2939"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}