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class=\"attention-p\"><strong>\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d<\/strong><\/p>\n<p class=\"attention-p\">\u203b\u307f\u306a\u3057\u914d\u5f53\u306e\u91d1\u984d\u3068\u306f\u3001\u682a\u4e3b\u306a\u3069\u304c\u305d\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u3001<\/p>\n<p class=\"attention-p\">\u2460\u5408\u4f75<br \/>\n\u2461\u5206\u5272\u578b\u5206\u5272<br \/>\n\u2462\u682a\u5f0f\u5206\u914d<br \/>\n\u2463\u6cd5\u4eba\u306e\u8cc7\u672c\u306e\u6255\u3044\u623b\u3057\u307e\u305f\u306f\u89e3\u6563\u306b\u3088\u308b\u6b8b\u4f59\u8ca1\u7523\u306e\u5206\u914d<br \/>\n\u2464\u6cd5\u4eba\u306e\u81ea\u5df1\u306e\u682a\u5f0f\u307e\u305f\u306f\u51fa\u8cc7\u306e\u53d6\u5f97<br \/>\n\u2465\u6cd5\u4eba\u306e\u51fa\u8cc7\u306e\u6d88\u5374\u3084\u6255\u3044\u623b\u3057\u306a\u3069<br \/>\n\u2466\u7d44\u7e54\u5909\u66f4<\/p>\n<p class=\"attention-p\">\u4e0a\u8a18\u2460\u301c\u2466\u306b\u8a72\u5f53\u3059\u308b\u7406\u7531\u306b\u3088\u308a\u91d1\u92ad\u306a\u3069\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u91d1\u984d\u304c\u305d\u306e\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306a\u3069\u306e\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e\u91d1\u984d\u3092\u6307\u3059\u3002\u8d85\u3048\u306a\u3044\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u53ce\u5165\u91d1\u984d\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u3002<\/p>\n<\/div>\n<h2>2.\u307f\u306a\u3057\u914d\u5f53\u306b\u3064\u3044\u3066\u652f\u6255\u8abf\u66f8\u3068\u652f\u6255\u8abf\u66f8\u5408\u8a08\u8868\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/h2>\n<p><strong>\u307f\u306a\u3057\u914d\u5f53<\/strong>\u304c\u767a\u751f\u3057\u305f\u969b\u306f\u3001<strong><span style=\"color: #e25041;\"><u>\u2460\u652f\u6255\u8abf\u66f8<\/u><\/span><\/strong>\u3068<strong><u><span style=\"color: #e25041;\">\u2461\u305d\u306e\u5408\u8a08\u8868<\/span><\/u><\/strong>\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<br 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style=\"color: #e25041;\">\u307f\u306a\u3057\u914d\u5f53\u306e\u652f\u6255\u8abf\u66f8<\/span><\/strong>\u306b\u306f\u3001\u5404\u9805\u76ee\u306b\u5bfe\u5fdc\u3057\u305f\u60c5\u5831\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br 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\/>\n\u3053\u306e\u7ae0\u3067\u306f\u3001<strong>\u8a18\u8f09\u9805\u76ee<\/strong>\u3092\u4e00\u3064\u305a\u3064\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u3001\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u652f\u6255\u8abf\u66f8\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u3067\u3059\u3002\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2024\/12\/WfIyQ7mZ32qMoBl6cTuOertsK-1730168573.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/pdf\/r04\/23100072-01.pdf\"><span style=\"color: #2c82c9;\">\u914d\u5f53\u7b49\u3068\u307f\u306a\u3059\u91d1\u984d\u306b\u95a2\u3059\u308b\u652f\u6255\u8abf\u66f8<\/span><\/a><\/p>\n<h3>4-1.\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65b9\u306e\u4f4f\u6240\u3001\u6c0f\u540d\u3001\u500b\u4eba\u307e\u305f\u306f\u6cd5\u4eba\u756a\u53f7<\/h3>\n<p>\u652f\u6255\u8abf\u66f8\u306b\u306f\u3001\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u306e\u8a73\u7d30\u60c5\u5831\u3092\u6b63\u78ba\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u500b\u4eba\u3067\u3042\u308c\u3070\u4f4f\u6240\u3068\u6c0f\u540d\u3001\u6cd5\u4eba\u3067\u3042\u308c\u3070\u6cd5\u4eba\u756a\u53f7\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u7a0e\u52d9\u7f72\u306f\u8ab0\u304c\u3069\u306e\u3088\u3046\u306a\u914d\u5f53\u3092\u53d7\u3051\u53d6\u3063\u305f\u304b\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>4-2.\u4ea4\u4ed8\u3059\u308b\u91d1\u92ad\u53ca\u3073\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\u306e\u4fa1\u984d<\/h3>\n<p>\u652f\u6255\u308f\u308c\u305f\u914d\u5f53\u304c\u91d1\u92ad\u3067\u3042\u308c\u3070\u305d\u306e\u91d1\u984d\u3001\u91d1\u92ad\u4ee5\u5916\u306e\u8cc7\u7523\uff08\u682a\u5f0f\u3084\u7269\u54c1\u306a\u3069\uff09\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u8cc7\u7523\u306e\u8a55\u4fa1\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u91d1\u984d\u3092\u660e\u78ba\u306b\u3059\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<h3>4-3.\u57fa\u6e96\u65e5\u3001\u652f\u6255\u3044\u78ba\u5b9a\u307e\u305f\u306f\u652f\u6255\u3044\u5e74\u6708\u65e5<\/h3>\n<p>\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u6a29\u5229\u304c\u78ba\u5b9a\u3057\u305f\u57fa\u6e96\u65e5\u3084\u3001\u5b9f\u969b\u306b\u914d\u5f53\u304c\u652f\u6255\u308f\u308c\u305f\u78ba\u5b9a\u65e5\u307e\u305f\u306f\u652f\u6255\u65e5\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u65e5\u4ed8\u306f\u3001\u8ab2\u7a0e\u5e74\u5ea6\u3084\u63d0\u51fa\u671f\u9650\u3092\u6c7a\u5b9a\u3059\u308b\u305f\u3081\u306b\u91cd\u8981\u3067\u3059\u3002<\/p>\n<h3>4-4.\uff11\u682a\u307e\u305f\u306f\u51fa\u8cc7\uff11\u53e3\u3042\u305f\u308a\u306e\u914d\u5f53\u984d<\/h3>\n<p>\u914d\u5f53\u306e\u91d1\u984d\u3092\u5177\u4f53\u7684\u306b\u628a\u63e1\u3059\u308b\u305f\u3081\u306b\u3001\uff11\u682a\u3042\u305f\u308a\u307e\u305f\u306f\u51fa\u8cc7\uff11\u53e3\u3042\u305f\u308a\u306e\u914d\u5f53\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u5168\u4f53\u306e\u914d\u5f53\u91d1\u984d\u3068\u682a\u4e3b\u3078\u306e\u914d\u5f53\u984d\u3092\u660e\u78ba\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>4-5.\u682a\u5f0f\u306e\u6570\u307e\u305f\u306f\u51fa\u8cc7\u306e\u53e3\u6570<\/h3>\n<p>\u682a\u4e3b\u304c\u4fdd\u6709\u3057\u3066\u3044\u308b\u682a\u5f0f\u306e\u6570\u3084\u3001\u51fa\u8cc7\u8005\u306e\u53e3\u6570\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u3063\u3066\u3001\u914d\u5f53\u91d1\u984d\u306e\u8a08\u7b97\u6839\u62e0\u304c\u793a\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>4-6.\u914d\u5f53\u306a\u3069\u306e\u7dcf\u91d1\u984d<\/h3>\n<p>\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u306b\u652f\u6255\u308f\u308c\u305f\u914d\u5f53\u91d1\u306e\u7dcf\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u5bfe\u3057\u3066\u5831\u544a\u3059\u308b\u3079\u304d\u914d\u5f53\u306e\u5168\u4f53\u50cf\u3092\u793a\u3059\u305f\u3081\u306b\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>4-7.\u901a\u77e5\u5916\u56fd\u7a0e\u76f8\u5f53\u984d<\/h3>\n<p>\u5916\u56fd\u306e\u682a\u5f0f\u306b\u5bfe\u3057\u3066\u914d\u5f53\u3092\u884c\u3046\u5834\u5408\u3001\u305d\u306e\u914d\u5f53\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u305f\u5916\u56fd\u7a0e\u306e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u306e\u51e6\u7406\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>4-8.\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/h3>\n<p>\u914d\u5f53\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u7a0e\u52d9\u7f72\u304c\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u60c5\u5831\u3067\u3059\u3002<\/p>\n<h3>4-9.\u652f\u6255\u3044\u8005\u3068\u652f\u6255\u3044\u306e\u53d6\u6271\u8005\u306e\u60c5\u5831<\/h3>\n<p>\u914d\u5f53\u3092\u652f\u6255\u3063\u305f\u6cd5\u4eba\u3068\u3001\u5b9f\u969b\u306b\u914d\u5f53\u306e\u624b\u7d9a\u304d\u3092\u884c\u3063\u305f\u62c5\u5f53\u8005\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u3001\u8ab0\u304c\u914d\u5f53\u306e\u652f\u6255\u3044\u3092\u7ba1\u7406\u3057\u305f\u304b\u304c\u660e\u78ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>4-10.\u6458\u89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style=\"color: 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