{"id":427,"date":"2024-12-03T10:00:23","date_gmt":"2024-12-03T01:00:23","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=427"},"modified":"2025-09-25T17:16:53","modified_gmt":"2025-09-25T08:16:53","slug":"bill-invoice","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/bill-invoice","title":{"rendered":"2024\u5e74\u7248\uff1a\u9069\u683c\u8acb\u6c42\u66f8\/\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u66f8\u304d\u65b9\u30ac\u30a4\u30c9"},"content":{"rendered":"<p><span style=\"word-spacing: normal; -webkit-text-size-adjust: 100%;\">2023\u5e7410\u6708\u306b<strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/strong>\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u3067\u3001<strong>\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u3082\u5927\u304d\u304f\u5909\u5316<\/strong>\u3057\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"color: 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class=\"f-marker-p\">2023\u5e7410\u67081\u65e5\u304b\u3089\u5c0e\u5165\u3055\u308c\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3088\u308a\u3001<strong>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09<\/strong>\u3092\u767a\u884c\u3057\u306a\u3044\u5834\u5408\u3001\u53d6\u5f15\u306e\u8cb7\u3044\u624b\u5074\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/span><strong>\u9069\u683c\u8acb\u6c42\u66f8<\/strong>\u3068\u306f\u3001\u4e8b\u696d\u8005\u9593\u3067\u306e\u53d6\u5f15\u306b\u304a\u3051\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u306e\u9805\u76ee\u304c\u8ffd\u52a0\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u304c\u53d6\u5f15\u3092\u884c\u3046\u969b\u306b\u9069\u683c\u8acb\u6c42\u66f8\u304c\u767a\u884c\u3067\u304d\u306a\u3044\u3068\u3001\u8cb7\u3044\u624b\u5074\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u305a\u4e0d\u5229\u76ca\u3092\u88ab\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u7d50\u679c\u3068\u3057\u3066\u53d6\u5f15\u81ea\u4f53\u304c\u4e0d\u5229\u306a\u6761\u4ef6\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u304a\u305d\u308c<\/span>\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u203b\u8cb7\u3044\u624b\u5074\u306e\u4e8b\u696d\u8005\u306f\u3001\u58f2\u4e0a\u6642\u306e\u6d88\u8cbb\u7a0e\u984d\uff08\u58f2\u4e0a\u7a0e\u984d\uff09\u304b\u3089\u81ea\u793e\u304c\u4ed5\u5165\u308c\u306a\u3069\u306b\u304b\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u5206\u3092\u7d0d\u7a0e\u3057\u307e\u3059\u3002\u3053\u306e\u4ed5\u7d44\u307f\u3092\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u4f8b\u5916\u3068\u3057\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u306a\u304f\u3066\u3082\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u2460\u8acb\u6c42\u66f8\u306e\u4ea4\u4ed8\u304c\u56f0\u96e3\u306a\u53d6\u5f15<br \/>\n\u2461\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u91d1\u984d\u304c\u7a0e\u8fbc\uff11\u4e07\u5186\u672a\u6e80\u306e\u5c11\u984d\u53d6\u5f15\uff08\u5c11\u984d\u7279\u4f8b\uff09<\/p>\n<\/div>\n<p>\u2461\u3067\u306f\u3001\u5c11\u984d\uff08\u7a0e\u8fbc\uff11\u4e07\u5186\u672a\u6e80\uff09\u306e\u8ab2\u7a0e\u4ed5\u5165\u308c\u306b\u3064\u3044\u3066\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u304c\u306a\u304f\u3068\u3082\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u306e\u4fdd\u5b58\u304c\u3042\u308c\u3070\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u304c\u3067\u304d\u307e\u3059\uff08\u203b\u4e00\u5b9a\u306e\u4e8b\u9805\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3092\u3059\u308b\u3053\u3068\u304c\u6700\u3082\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u8a73\u3057\u304f\u306f<a href=\"#8\"><span style=\"color: #e25041;\">8\u7ae0<\/span><\/a>\u3078\uff09\u3002\u3053\u308c\u306f\u53d6\u5f15\u5148\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u95a2\u4fc2\u306a\u304f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u540c\u69d8\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u4ee4\u548c11\u5e749\u6708\u307e\u3067\u306e\u671f\u9593\u306e\u307f\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>2.\u9069\u683c\u8acb\u6c42\u66f8\u306b\u5fc5\u9808\u306a\u8a18\u8f09\u9805\u76ee<\/h2>\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u57fa\u3065\u304d\u3001<span class=\"f-marker-p\">\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u306f\u4ee5\u4e0b\u306e\u8a18\u8f09\u9805\u76ee\u304c\u5fc5\u9808\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4ee5\u4e0b\u306b\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u304a\u3088\u3073\u8a18\u8f09\u4f8b\u3092\u8f09\u305b\u307e\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/b09I8k7EmqL3Ah5VnOgTGuZDK-1729035859.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4e0a\u56f3\u3067\u793a\u3057\u305f\u3088\u3046\u306b\u3001\u5f93\u6765\u306e\u8acb\u6c42\u66f8\u306b\u3042\u3063\u305f\u9805\u76ee\u306b\u52a0\u3048\u3066\u3001\u6b63\u78ba\u306b\u6d88\u8cbb\u7a0e\u3092\u51e6\u7406\u3059\u308b\u305f\u3081\u306e<strong>\u65b0\u3057\u3044\u8981\u4ef6<\/strong>\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u5404\u9805\u76ee\u306e\u8a73\u7d30\u3092\u4ee5\u4e0b\u3067\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><span style=\"color: #e25041;\">2-1. \u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3001\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<\/span><strong><span style=\"color: #e25041;\">\uff08\u65b0\u898f\u9805\u76ee\uff09<br \/>\n<\/span><\/strong>2-2. \u53d6\u5f15\u5e74\u6708\u65e5<br \/>\n2-3. \u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<br \/>\n<span style=\"color: #e25041;\">2-4. \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<strong>\uff08\u65b0\u898f\u9805\u76ee\uff09<br \/>\n<\/strong><\/span><span style=\"color: #e25041;\">2-5. \u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/span><strong><span style=\"color: #e25041;\">\uff08\u65b0\u898f\u9805\u76ee\uff09<br \/>\n<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\">2-6. \u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0<\/span><\/p>\n<\/div>\n<p><span style=\"color: #e25041;\"><a href=\"#2-1\">2-1<\/a><span style=\"color: #000000;\">\u3001<\/span><a href=\"#2-4\">2-4<\/a><span style=\"color: #000000;\">\u3001<\/span><a href=\"#2-5\">2-5<\/a><\/span>\u306f\u3001\u5f93\u6765\u306e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u306e\u5185\u5bb9\u306b\u8ffd\u52a0\u3055\u308c\u305f<strong>\u65b0\u898f\u9805\u76ee<\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3057\u3063\u304b\u308a\u3068\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>2-1.\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u3001\u304a\u3088\u3073\u767b\u9332\u756a\u53f7\uff08\u65b0\u898f\u9805\u76ee\uff09<\/h3>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001<strong>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d<\/strong>\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u767b\u9332\u304c\u5b8c\u4e86\u3059\u308b\u3068\u3001\u4e8b\u696d\u8005\u306b\u306f<strong>\u300c\u767b\u9332\u756a\u53f7\u300d<\/strong>\u304c\u4ed8\u4e0e\u3055\u308c\u3001\u305d\u306e\u756a\u53f7\u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u767b\u9332\u756a\u53f7\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u7ba1\u7406\u3055\u308c\u307e\u3059\u3002<br \/>\n\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3067\u3001\u53d6\u5f15\u76f8\u624b\u306f\u305d\u306e\u4e8b\u696d\u8005\u304c\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u308b\u8cc7\u683c\u3092\u6709\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br \/>\n\u756a\u53f7\u3092\u8a18\u8f09\u3057\u3066\u3044\u306a\u3044\u3068\u8acb\u6c42\u66f8\u306f\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u305a\u3001\u53d6\u5f15\u5148\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<h3>2-2.\u53d6\u5f15\u5e74\u6708\u65e5<\/h3>\n<p><strong>\u53d6\u5f15\u304c\u884c\u308f\u308c\u305f\u65e5\u4ed8<\/strong>\u306f\u3001\u5f93\u6765\u306e\u8acb\u6c42\u66f8\u3067\u3082\u8a18\u8f09\u3057\u3066\u3044\u305f\u91cd\u8981\u306a\u60c5\u5831\u3067\u3059\u304c\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u304a\u3044\u3066\u3082\u5fc5\u9808\u9805\u76ee\u306e\u4e00\u3064\u3067\u3059\u3002\u3053\u306e\u53d6\u5f15\u65e5\u4ed8\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u4e0a\u6642\u671f\u3092\u7279\u5b9a\u3067\u304d\u3001\u7a0e\u52d9\u7533\u544a\u6642\u306b\u6b63\u78ba\u306a\u7a0e\u984d\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53d6\u5f15\u5e74\u6708\u65e5\u306f\u3001\u58f2\u4e0a\u3084\u4ed5\u5165\u308c\u304c\u767a\u751f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u793a\u3059\u305f\u3081\u3001\u7a0e\u52d9\u51e6\u7406\u306b\u304a\u3044\u3066\u306f\u91cd\u8981\u306a\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u4e07\u304c\u4e00\u3001\u53d6\u5f15\u65e5\u4ed8\u304c\u8aa4\u3063\u3066\u8a18\u8f09\u3055\u308c\u305f\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u3084\u7a0e\u52d9\u7533\u544a\u306b\u3082\u8aa4\u308a\u304c\u751f\u3058\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7279\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>2-3.\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/h3>\n<p><strong>\u53d6\u5f15\u5185\u5bb9<\/strong>\u306b\u3064\u3044\u3066\u3082\u3001\u4f55\u3092\u8cfc\u5165\u3057\u305f\u306e\u304b\u3092\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u8efd\u6e1b\u7a0e\u7387\u306e\u9069\u7528\u5bfe\u8c61\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u306e\u54c1\u76ee\u3067\u3042\u308b\u65e8\u3092\u660e\u8a18\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>2019\u5e7410\u6708\u306b\u5c0e\u5165\u3055\u308c\u305f\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u306b\u3088\u308a\u3001\u98df\u54c1\u3084\u65b0\u805e\u306a\u3069\u7279\u5b9a\u306e\u54c1\u76ee\u306b\u306f\uff18%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u54c1\u76ee\u304c\u542b\u307e\u308c\u3066\u3044\u308b\u5834\u5408\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u3001\u53d6\u5f15\u304c\u8efd\u6e1b\u7a0e\u7387\u5bfe\u8c61\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u793a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u901a\u5e38\u306e\u53d6\u5f15\u5185\u5bb9\u306b\u52a0\u3048\u3066\u3001\u8efd\u6e1b\u7a0e\u7387\u9069\u7528\u54c1\u76ee\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u533a\u5206\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3001\u6b63\u78ba\u306a\u7a0e\u984d\u8a08\u7b97\u306b\u306f\u4e0d\u53ef\u6b20\u3067\u3059\u3002<\/p>\n<h3>2-4.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387\uff08\u65b0\u898f\u9805\u76ee\uff09<\/h3>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u3001<strong>\u6d88\u8cbb\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d<\/strong>\u3092\u660e\u8a18\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u65b0\u305f\u306b\u8ffd\u52a0\u3055\u308c\u305f\u91cd\u8981\u306a\u9805\u76ee\u3067\u3001\u53d6\u5f15\u3054\u3068\u306b\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306b\u3088\u3063\u3066\u91d1\u984d\u3092\u5206\u985e\u3057\u3001\u305d\u306e\u5408\u8a08\u3092\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u300110%\u306e\u6a19\u6e96\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u3068\u3001\uff18%\u306e\u8efd\u6e1b\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u304c\u3042\u308c\u3070\u3001\u305d\u308c\u305e\u308c\u306e\u91d1\u984d\u3092\u533a\u5206\u3057\u3066\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u533a\u5206\u304c\u660e\u78ba\u3067\u306a\u3044\u3068\u3001\u6d88\u8cbb\u7a0e\u306e\u51e6\u7406\u306b\u304a\u3044\u3066\u8aa4\u308a\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u975e\u5e38\u306b\u91cd\u8981\u306a\u9805\u76ee\u3067\u3059\u3002<\/p>\n<h3>2-5.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49\uff08\u65b0\u898f\u9805\u76ee\uff09<\/h3>\n<p>\u4e0a\u8a18\u306e\u5408\u8a08\u984d\u306b\u52a0\u3048\u3066\u3001<strong>\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/strong>\u3082\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u308c\u306f\u3001\u9069\u7528\u3055\u308c\u308b\u6d88\u8cbb\u7a0e\u7387\u3054\u3068\u306b\u3001\u305d\u308c\u305e\u308c\u8a08\u7b97\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u300110%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u306b\u306f\u305d\u306e\u53d6\u5f15\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u3001\uff18%\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u308b\u53d6\u5f15\u306b\u306f\u8efd\u6e1b\u7a0e\u7387\u306b\u57fa\u3065\u304f\u6d88\u8cbb\u7a0e\u984d\u3092\u305d\u308c\u305e\u308c\u8868\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u8cb7\u3044\u624b\u5074\u306f\u5404\u7a0e\u7387\u306b\u5bfe\u5fdc\u3059\u308b\u6d88\u8cbb\u7a0e\u984d\u3092\u628a\u63e1\u3067\u304d\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u969b\u306b\u6b63\u3057\u3044\u91d1\u984d\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>2-6.\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u3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style=\"color: #e25041;\">2\u7ae0<\/span>\u3067\u8ff0\u3079\u305f\u5fc5\u9808\u9805\u76ee\u304c\u6e80\u305f\u3055\u308c\u3066\u3044\u308c\u3070\u3001<span class=\"f-marker-p\">\u9818\u53ce\u66f8\u3084\u4ed5\u5165\u660e\u7d30\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u652f\u6255\u660e\u7d30\u66f8\u3082\u9069\u683c\u8acb\u6c42\u66f8\u3068\u3057\u3066\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u3064\u307e\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u306e\u53d6\u5f15\u66f8\u985e\u304c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u4e0b\u3067\u6709\u52b9\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2>4.\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u7fa9\u52d9\u671f\u9593<\/h2>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001<span 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class=\"attention-p\">\u30fb<strong>\u90f5\u9001\u306e\u5834\u5408\u306e\u7533\u8acb\u65b9\u6cd5<\/strong>\uff1a\u56fd\u7a0e\u5e81\u306eWeb\u30b5\u30a4\u30c8\u304b\u3089\u7533\u8acb\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u3001\u7ba1\u8f44\u306e\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u30bb\u30f3\u30bf\u30fc\u300d\u3078\u90f5\u9001\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<h3>6-2.\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\uff12\u679a\u8a18\u8f09\u3059\u308b<\/h3>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306f\u3001\u7528\u7d19\u3068\u3057\u3066\u306f\uff11\u7a2e\u985e\u3067\u3059\u304c\u3001\uff12\u679a\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\uff12\u679a\u5206(\uff12\u30da\u30fc\u30b8\u5206)\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/IMG_4772-1728958359.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/11\/IMG_4773-1728958401.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\uff11\u679a\u76ee\u306b\u306f<strong>\u7533\u8acb\u8005\u306e\u4f4f\u6240\u3084\u7d0d\u7a0e\u5730\u3001\u4e8b\u696d\u8005\u540d\u3001\u4ee3\u8868\u8005\u6c0f\u540d\u3001\u6cd5\u4eba\u756a\u53f7\u3001\u4e8b\u696d\u8005\u533a\u5206\u306a\u3069\u306e\u4e8b\u696d\u60c5\u5831<\/strong>\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<br 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