{"id":793,"date":"2025-04-03T16:00:09","date_gmt":"2025-04-03T07:00:09","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=793"},"modified":"2025-09-25T19:45:23","modified_gmt":"2025-09-25T10:45:23","slug":"tax-investigation-consulting-fee","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-consulting-fee","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u7406\u7531\u3068\u305d\u306e\u5bfe\u7b56"},"content":{"rendered":"<p>\u7d4c\u55b6\u5b89\u5b9a\u5316\u3084\u4e8b\u696d\u62e1\u5927\u306a\u3069\u306e\u969b\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306f<span class=\"f-marker-p\">\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u3084\u3059\u3044<\/span><\/strong>\u3068\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u76ee\u306b\u898b\u3048\u308b\u5546\u54c1\u3067\u306f\u306a\u3044\u3053\u3068\u3084\u3001\u30b5\u30fc\u30d3\u30b9\uff08\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\uff09\u3092\u53d7\u3051\u305f\u5b9f\u614b\u304c\u5206\u304b\u308a\u306b\u304f\u3044\u306e\u304c\u4e3b\u306a\u7406\u7531\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u305f\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u304a\u305d\u308c\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3068\u306f\u3044\u3048\u3001\u7a0e\u52d9\u8abf\u67fb\u3092\u6050\u308c\u3066\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u305d\u306e\u3082\u306e\u3092\u8ae6\u3081\u308b\u306e\u3067\u306f\u672c\u672b\u8ee2\u5012\u3067\u3059\u3002\u4fa1\u5024\u306e\u3042\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306a\u3089\u5229\u7528\u3057\u306a\u3044\u624b\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u78ba\u8a8d\u3059\u3079\u304d\u3053\u3068\u3084\u5bfe\u7b56\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u3068\u306f<\/h2>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u3068\u306f\u3001\u305d\u306e\u5206\u91ce\u306e\u5c02\u9580\u5bb6\u306b\u3088\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u554f\u984c\u89e3\u6c7a\u6307\u5357\u3078\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u652f\u6255\u3046\u8cbb\u7528\u3067\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u7d4c\u55b6\u3001IT\u3001\u4eba\u4e8b\u3001\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u3068\u3044\u3063\u305f\u5c02\u9580\u9818\u57df\u3078\u306e\u77e5\u898b\u3092\u6709\u3057\u3001\u8ab2\u984c\u306e\u767a\u898b\u3084\u89e3\u6c7a\u3092\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002\u4e8b\u696d\u5f62\u614b\u306f\u69d8\u3005\u3067\u3001\u591a\u304f\u306e\u4eba\u6750\u3092\u62b1\u3048\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3082\u3042\u308c\u3070\u3001\u500b\u4eba\u3067\u52d5\u304f\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u3082\u3044\u307e\u3059\u3002<\/p>\n<p>\u5831\u916c\u306e\u4ed5\u8a33\u306f\u53b3\u683c\u306b\u6c7a\u307e\u3063\u3066\u3044\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u300c<strong>\u5916\u6ce8\u8cbb<\/strong>\u300d\u300c<strong>\u652f\u6255\u624b\u6570\u6599<\/strong>\u300d\u300c<strong>\u652f\u6255\u5831\u916c\u6599<\/strong>\u300d\u300c<strong>\u9867\u554f\u6599<\/strong>\u300d\u306a\u3069\u306e\u4ed5\u8a33\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>2.\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u3068\u8a00\u308f\u308c\u308b\u7406\u7531<\/h2>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3084\u3059\u3044\u306e\u306f\u3001<span class=\"f-marker-p\">\u67b6<\/span><span class=\"f-marker-p\">\u7a7a\u8acb\u6c42\u3084\u6c34\u5897\u3057\u8acb\u6c42\u306a\u3069\u306e\u7591\u60d1\u3092\u6301\u305f\u308c\u3084\u3059\u3044\u7d4c\u8cbb<\/span>\u3060\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u7406\u7531\u3068\u3057\u3066\u3001\u305d\u3082\u305d\u3082\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u5b9f\u614b\u304c\u898b\u3048\u306b\u304f\u3044\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308b\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3084\u7269\u54c1\u306e\u8cfc\u5165\u3068\u9055\u3044\u3001\u652f\u6255\u3044\u306e\u5bfe\u4fa1\u304c\u76ee\u306b\u898b\u3048\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u5b9f\u4f53\u306e\u306a\u3044<strong>\u67b6\u7a7a\u306e\u53d6\u5f15\u304c\u884c\u308f\u308c\u3084\u3059\u3044<\/strong><\/span><\/span>\u7d4c\u8cbb\u306a\u306e\u3067\u3059\u3002<br \/>\n\u67b6\u7a7a\u53d6\u5f15\u3084\u6c34\u5897\u3057\u8acb\u6c42\u306f\u3001\u6240\u5f97\u96a0\u3057\u3084\u7d0d\u7a0e\u56de\u907f\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306f\u898b\u904e\u3054\u305b\u306a\u3044\u4e0d\u6b63\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u6027\u8cea\u4e0a\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u53b3\u3057\u304f\u306a\u308b\u306e\u306f\u81ea\u7136\u306a\u6d41\u308c\u3067\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u3001\u81ea\u793e\u306e\u7d4c\u8cbb\u306b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u3042\u308c\u3070\u53b3\u683c\u306b\u78ba\u8a8d\u3055\u308c\u308b\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002\u300c\u67b6\u7a7a\u8acb\u6c42\u3084\u6c34\u5897\u3057\u8acb\u6c42\u306f\u3084\u3063\u3066\u3044\u306a\u3044\u304b\u3089\u5927\u4e08\u592b\u300d\u3068\u3044\u3063\u305f\u8003\u3048\u306f\u5371\u967a\u3067\u3059\u3002<\/p>\n<p>\u81ea\u793e\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u3001\u4f8b\u3048<span class=\"f-marker-p\">\u9069\u5207\u306a\u7d4c\u8cbb\u3060\u3063\u305f\u3068\u3057\u3066\u3082<strong>\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u3092\u610f\u8b58\u3059<\/strong><strong>\u308b<\/strong>\u3053\u3068\u304c\u91cd\u8981<\/span>\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<h2>3.\u7a0e\u52d9\u8abf\u67fb\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306b\u3064\u3044\u3066\u3088\u304f\u78ba\u8a8d\u3055\u308c\u308b\u4e8b\u9805<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3044\u3066\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u53ef\u5426\u3092\u898b\u6975\u3081\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001<strong>\u5b9f\u4f53\u6027<\/strong>\u3068<strong>\u8cbb\u7528\u306e\u59a5\u5f53\u6027<\/strong>\u3067\u3059\u3002\u3053\u308c\u3089\u3092\u5224\u65ad\u3059\u308b\u305f\u3081\u306b\u6b21\u306e\u3088\u3046\u306a\u4e8b\u9805\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002<\/p>\n<h5>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u306e\u7d4c\u7def<\/h5>\n<p>\u300c\u3069\u306e\u3088\u3046\u306a\u76ee\u7684\u3067\u3001\u306a\u305c\u305d\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306b\u4f9d\u983c\u3057\u305f\u306e\u304b\u300d\u3067\u3059\u3002\u4f9d\u983c\u52d5\u6a5f\u306b\u52a0\u3048\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3092\u77e5\u3063\u305f\u304d\u3063\u304b\u3051\u3092\u805e\u304b\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u52d5\u6a5f\u304c\u66d6\u6627\u3067\u3042\u3063\u305f\u308a\u3001\u52d5\u6a5f\u3068\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u63d0\u4f9b\u30b5\u30fc\u30d3\u30b9\u3068\u306e\u9593\u306b\u4e56\u96e2\u304c\u3042\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u3001\u7591\u3044\u3092\u6301\u305f\u308c\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h5>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u306e\u5185\u5bb9<\/h5>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3068\u81ea\u793e\u3068\u3067\u3001\u5831\u916c\u3068\u6210\u679c\u306b\u3064\u3044\u3066\u3057\u3063\u304b\u308a\u3068\u8a71\u3057\u5408\u308f\u308c\u3066\u3044\u305f\u306e\u304b\u304c\u78ba\u8a8d\u3055\u308c\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u300c\u5831\u916c\u984d\u3092\u3069\u306e\u3088\u3046\u306b\u3057\u3066\u6c7a\u3081\u305f\u306e\u304b\u300d\u300c\u5951\u7d04\u66f8\u306f\u3042\u308b\u306e\u304b\u300d\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u5831\u916c\u306b\u6bd4\u3079\u3066\u5185\u5bb9\u304c\u8584\u3044\u3001\u5951\u7d04\u66f8\u304c\u306a\u3044\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h5>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5177\u4f53\u6027<\/h5>\n<p>\u5b9f\u969b\u306b\u884c\u3063\u305f\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6253\u5408\u305b\u306e\u8a18\u9332\u3084\u5831\u544a\u66f8\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306e\u5177\u4f53\u7684\u306a\u52b9\u679c\u3092\u805e\u304b\u308c\u308b\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u8a18\u9332\u3084\u52b9\u679c\u3092\u63d0\u793a\u3067\u304d\u308b\u5834\u5408\u3067\u3082\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u306e\u5185\u5bb9\u3068\u4e56\u96e2\u304c\u3042\u308b\u6642\u306f\u6ce8\u610f\u3059\u3079\u304d\u3067\u3057\u3087\u3046\u3002\u4f8b\u3048\u3070\u3001\u6b21\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<ul>\n<li>\u5951\u7d04\u66f8\u3067\u306f\u300c\u6bce\u9031\uff11\u56de\u5b9a\u4f8b\u4f1a\u8b70\u300d\u3068\u3042\u308b\u306e\u306b\u3001\u6253\u5408\u305b\u8a18\u9332\u304c\u6708\u306b\uff11\u56de\u3057\u304b\u306a\u3044<\/li>\n<li>\u5951\u7d04\u66f8\u306b\u3042\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5185\u5bb9\u3084\u6210\u679c\u3068\u3001\u5831\u544a\u66f8\u306e\u8a18\u8f09\u304c\u7570\u306a\u308b<\/li>\n<li>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u6c7a\u6e08<\/li>\n<\/ul>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u652f\u6255\u3044\u65b9\u6cd5\u3001\u898b\u7a4d\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\u306e\u6709\u7121\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<br \/>\n\u73fe\u91d1\u6255\u3044\u3092\u3057\u3066\u3044\u3066\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u652f\u6255\u3044\u5b9f\u614b\u304c\u8a3c\u660e\u3067\u304d\u306a\u3044\u5834\u5408\u3084\u3001\u898b\u7a4d\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u306e\u9805\u76ee\u306b\u5dee\u7570\u304c\u3042\u308b\u3068\u3044\u3063\u305f\u5834\u5408\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-3\">\n<p class=\"attention-p\"><strong>\u3010\u9069\u5207\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u3011<\/strong><\/p>\n<p class=\"attention-p\">\u4e0a\u8a18\u306e\u307b\u304b\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u5916\u89b3\u3092\u78ba\u8a8d\u3057\u305f\u308a\u3001\u6cd5\u4eba\u767b\u9332\u306e\u6709\u7121\u3092\u8abf\u3079\u305f\u308a\u3068\u3044\u3063\u305f\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u5074\u306e\u5b9f\u614b\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4eee\u306b\u76f8\u624b\u65b9\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u306e\u5b9f\u4f53\u6027\u304c\u4e4f\u3057\u3044\u3068\u3001\u81ea\u793e\u5074\u3067\u306f\u6599\u91d1\u306e\u59a5\u5f53\u6027\u3084\u5951\u7d04\u306e\u4fe1\u983c\u6027\u304c\u8a3c\u660e\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p class=\"attention-p\">\u3053\u306e\u3053\u3068\u304b\u3089\u3001\u81ea\u793e\u5074\u304c\u826f\u8cea\u306a\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u3092\u9078\u5b9a\u3059\u308b\u3053\u3068\u3082\u91cd\u8981\u306a\u8981\u7d20\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<\/div>\n<h2>4.\u7a0e\u52d9\u8abf\u67fb\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u6307\u6458\u3055\u308c\u305f\u5834\u5408\u306b\u8003\u3048\u3089\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3067\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306b\u3064\u3044\u3066\u4e0d\u5099\u304c\u3042\u308b\u3068\u6307\u6458\u3055\u308c\u305f\u969b\u306f\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u305d\u308c\u3068\u306f\u5225\u306b\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 29.0364%;\"><\/td>\n<td style=\"width: 70.9636%;\"><strong>\u7d0d\u4ed8\u306e\u6027\u8cea<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.0364%;\"><strong>\u4fee\u6b63\u7533\u544a<\/strong><\/td>\n<td style=\"width: 70.9636%;\">\u4e0d\u8db3\u5206\uff08\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u984d\uff09\u306e\u7d0d\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 29.0364%;\"><strong>\u8ffd\u5fb4\u8ab2\u7a0e<\/strong><\/td>\n<td style=\"width: 70.9636%;\">\u7d0d\u7a0e\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5206\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\uff08\u203b\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b<span style=\"font-size: 16px; color: #333333;\">\u5b9f\u969b\u306b\u3069\u3046\u3044\u3063\u305f\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u79d1\u3055\u308c\u308b\u304b\u306f\u3001\u4f1a\u8a08\u51e6\u7406\u306e\u72b6\u6cc1\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3>4-1.\u4fee\u6b63\u7533\u544a\uff08\u4e0d\u8db3\u5206\u306e\u7d0d\u7a0e\uff09<\/h3>\n<p>\u4fee\u6b63\u7533\u544a\u3068\u306f\u3001\u5f93\u524d\u306e\u7a0e\u52d9\u7533\u544a\u306e\u5185\u5bb9\u306b\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306e\u4fee\u6b63\u624b\u7d9a\u304d\u3067\u3059\u3002\u4fee\u6b63\u7533\u544a\u306e\u969b\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u984d\u304b\u3089\u306e\u4e0d\u8db3\u5206\u3082\u7d0d\u7a0e\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4fee\u6b63\u7533\u544a\u306f<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u884c\u3046\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001<\/span>\u7d0d\u7a0e\u8005\u304c\u7a0e\u984d\u306e\u8aa4\u308a\u306b\u6c17\u4ed8\u3044\u3066\u81ea\u767a\u7684\u306b\u884c\u3046\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>4-2.\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u3088\u308a\u5c11\u306a\u3044\u984d\u3092\u7533\u544a\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u984d\u306e10%\u3092\u300c\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u3068\u3057\u3066\u7d0d\u3081\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u8ffd\u52a0\u5206\u304c\u300c\u6700\u521d\u306b\u7533\u544a\u3057\u305f\u984d\u300d\u307e\u305f\u306f\u300c50\u4e07\u5186\u300d\u306e\u3044\u305a\u308c\u304b\u591a\u3044\u984d\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u8d85\u3048\u305f\u90e8\u5206\u306b15\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>4-3.\u5ef6\u6ede\u7a0e<\/h3>\n<p>\u6cd5\u5b9a\u7d0d\u7a0e\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002\u671f\u9650\u304b\u3089\u7d0d\u7a0e\u307e\u3067\u306b\u304b\u304b\u3063\u305f\u65e5\u6570\u306b\u5fdc\u3058\u3066\u52a0\u7b97\u3055\u308c\u308b\u3001\u5229\u5b50\u7684\u306a\u5074\u9762\u3092\u6301\u3064\u7a0e\u91d1\u3067\u3059\u3002\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u7d0d\u4ed8\u65e5\u307e\u3067\u306e\u65e5\u6570\u306b\u5fdc\u3058\u3066\u8ab2\u3055\u308c\u307e\u3059\u304c\u3001\u671f\u9650\u306e\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u3092\u904e\u304e\u308b\u3068\u7a0e\u7387\u304c\u5927\u5e45\u306b\u4e0a\u304c\u308a\u307e\u3059<\/p>\n<h3>4-4.\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u7533\u544a\u306e\u671f\u9650\u5185\u306b\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u305b\u3089\u308c\u308b\u306e\u304c\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u5f8c\u306b\u7533\u544a\u3059\u308b\u5834\u5408\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u3001\u4fee\u6b63\u7533\u544a\u3059\u308b\u7a0e\u984d\u304c50\u4e07\u5186\u4ee5\u5185\u306a\u308915%\u300150\u4e07\u5186\u8d85\u306e\u90e8\u5206\u306b\u306f20%\u3067\u3059\u3002<\/p>\n<h3>4-5.\u91cd\u52a0\u7b97\u7a0e<\/h3>\n<p>\u60aa\u8cea\u306a\u6240\u5f97\u96a0\u3057\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u306635\uff05\uff08\u3082\u3057\u304f\u306f40\uff05\uff09\u3082\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u307e\u305f\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306b\u4ee3\u3048\u3066\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<h2>5.\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306e\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5099\u3048\uff14\u70b9<\/h2>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306e\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u308b\u65b9\u6cd5\u30924\u70b9\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p>5-1.\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u81ea\u3089\u5224\u65ad\u3057\u3066\u4f9d\u983c\u3059\u308b<br \/>\n5-2.\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3059\u308b<br \/>\n5-3.\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f<br \/>\n5-4.\u900f\u660e\u6027\u306e\u9ad8\u3044\u652f\u6255\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b<\/p>\n<\/div>\n<h3>5-1.\u4fa1\u683c\u306e\u59a5\u5f53\u6027\u3092\u81ea\u3089\u5224\u65ad\u3057\u3066\u4f9d\u983c\u3059\u308b<\/h3>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u304c\u76f8\u5834\u3088\u308a\u9ad8\u984d\u3067\u3042\u308c\u3070\u3001\u305d\u308c\u3060\u3051\u3067\u7a0e\u52d9\u8abf\u67fb\u5b98\u306e\u76ee\u3092\u5f15\u304d\u307e\u3059\u3002\u63d0\u4f9b\u3092\u53d7\u3051\u305f\u3044\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306e\u76f8\u5834\u3092\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u4fa1\u683c\u3067\u5951\u7d04\u3092\u7d50\u3073\u307e\u3059\u3002\u3082\u3057\u76f8\u5834\u3088\u308a\u3082\u9ad8\u984d\u3067\u3042\u308c\u3070\u3001\u7d0d\u5f97\u3067\u304d\u308b\u7406\u7531\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u3068\u3057\u3066\u306f\u3001\u5951\u7d04\u5f62\u614b\u3084\u5831\u916c\u4f53\u7cfb\u306e\u8aac\u660e\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u91cd\u8981\u3067\u3059\u3002\u5b9a\u984d\u5236\u304b\u6642\u9593\u5358\u4f4d\u304b\u3001\u9577\u671f\u5951\u7d04\u304b\u30b9\u30dd\u30c3\u30c8\u5951\u7d04\u304b\u306a\u3069\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u306e\u5831\u916c\u4f53\u7cfb\u3084\u5951\u7d04\u5f62\u614b\u306f\u3055\u307e\u3056\u307e\u3067\u3059\u3002\u591a\u69d8\u306a\u30e1\u30cb\u30e5\u30fc\u304b\u3089\u9069\u5207\u306a\u5951\u7d04\u3092\u9078\u629e\u3057\u305f\u3053\u3068\u3092\u793a\u3059\u3053\u3068\u3067\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u5951\u7d04\u3078\u306e\u7d0d\u5f97\u611f\u3092\u4e0e\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3>5-2.\u5951\u7d04\u66f8\u3092\u7de0\u7d50\u3059\u308b<\/h3>\n<p>\u66f8\u9762\u3067\u5951\u7d04\u3092\u7d50\u3076\u3053\u3068\u3067\u3001\u5951\u7d04\u306e\u900f\u660e\u6027\u3092\u793a\u305b\u307e\u3059\u3002\u5951\u7d04\u66f8\u306b\u306f\u6b21\u306e\u3088\u3046\u306a\u9805\u76ee\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u76ee\u7684<\/li>\n<li>\u5951\u7d04\u671f\u9593<\/li>\n<li>\u5831\u916c\u984d\u3068\u652f\u6255\u3044\u65b9\u6cd5<\/li>\n<li>\u5b88\u79d8\u7fa9\u52d9\u3000\u306a\u3069<\/li>\n<\/ul>\n<p>\u5b9f\u969b\u306e\u696d\u52d9\u5185\u5bb9\u3084\u671f\u9593\u3068\u3001\u5951\u7d04\u66f8\u306e\u5185\u5bb9\u306b\u4e56\u96e2\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3059\u3002<\/p>\n<h3>5-3.\u5ba2\u89b3\u7684\u306a\u8a3c\u62e0\u3092\u6b8b\u3057\u3066\u304a\u304f<\/h3>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u304c\u884c\u308f\u308c\u305f\u8a3c\u62e0\u306f\u3001\u51fa\u6765\u308b\u9650\u308a\u6b8b\u3057\u307e\u3059\u3002\u305d\u308c\u306b\u3088\u3063\u3066\u5b9f\u4f53\u6027\u3092\u793a\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u30e1\u30fc\u30eb\u3084\u30c1\u30e3\u30c3\u30c8\u3067\u306e\u3084\u308a\u3068\u308a<\/li>\n<li>\u6253\u5408\u305b\u5185\u5bb9\u306e\u30e1\u30e2\u3084\u8b70\u4e8b\u9332\u3001\u3082\u3057\u304f\u306f\u8cc7\u6599<\/li>\n<li>\u8a3c\u6191\u985e\uff08\u898b\u7a4d\u66f8\u30fb\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\u7b49\uff09<\/li>\n<li>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u4f1a\u793e\u304b\u3089\u306e\u5831\u544a\u66f8\u3000\u306a\u3069<\/li>\n<\/ul>\n<h3>5-4.\u900f\u660e\u6027\u306e\u9ad8\u3044\u652f\u6255\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b<\/h3>\n<p>\u652f\u6255\u3044\u65b9\u6cd5\u306f\u3001\u652f\u6255\u3063\u305f\u3053\u3068\u304c\u8a3c\u660e\u3067\u304d\u308b\u9280\u884c\u632f\u308a\u8fbc\u307f\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u73fe\u91d1\u6255\u3044\u3060\u3068\u652f\u6255\u3063\u305f\u5b9f\u614b\u304c\u898b\u3048\u306b\u304f\u3044\u305f\u3081\u3001\u3067\u304d\u308b\u9650\u308a\u907f\u3051\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u632f\u308a\u8fbc\u307f\u306e\u5834\u5408\u306f\u3001\u632f\u8fbc\u660e\u7d30\u306e\u8a18\u9332\u3082\u3068\u3063\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<h2>6.\u983c\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3092\u898b\u3064\u3051\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u4e0d\u5b89\u3092\u6255\u3057\u3087\u304f\u3057\u3088\u3046<\/h2>\n<p>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306f\u305d\u306e\u6027\u8cea\u4e0a\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u76ee\u304c\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002\u78ba\u8a8d\u3055\u308c\u308b\u70b9\u3092\u77e5\u308a\u3001\u5951\u7d04\u6642\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3067\u3059\u3002\u307e\u305f\u3001<span class=\"f-marker-p\">\u5e73\u7d20\u304b\u3089\u983c\u308c\u308b\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3068\u9023\u643a\u3057\u3001\u52a9\u8a00\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u91cd\u8981<\/span>\u3067\u3059\u3002<\/p>\n<p><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u306f\u3001\u56fd\u7a0e\u5e81OB\u304c\u591a\u304f\u5728\u7c4d\u3057\u3066\u3044\u307e\u3059\u3002<\/strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u5f37\u529b\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u53d7\u3051\u3089\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u8abf\u67fb\u5b98\u306e\u6307\u6458\u30dd\u30a4\u30f3\u30c8\u3092\u8e0f\u307e\u3048\u305f\u4e8b\u524d\u5bfe\u7b56\u304c\u53ef\u80fd\u3067\u3059\u3002<span class=\"f-marker-p\">\u65e5\u9803\u304b\u3089\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u308b\u305f\u3081\u306b\u3082\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u306e\u9867\u554f\u5951\u7d04\u3092\u3054\u691c\u8a0e<\/span>\u200b\u304f\u3060\u3055\u3044\u200b\u3002<\/p>\n<h2>7.\u307e\u3068\u3081<\/h2>\n<p>\u5c02\u9580\u5bb6\u304b\u3089\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u81ea\u793e\u306e\u7d4c\u55b6\u8ab2\u984c\u3092\u89e3\u6c7a\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u304c\u591a\u3044\u8cbb\u7528\u3067\u3059\u3002\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u306e\u691c\u8a0e\u6642\u306b\u306f\u3001\u305d\u306e\u70b9\u3082\u7559\u610f\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002\u610f\u7fa9\u3042\u308b\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30b5\u30fc\u30d3\u30b9\u3092\u53d7\u3051\u3064\u3064\u3001\u7a0e\u52d9\u9762\u306e\u4e0d\u5b89\u3082\u89e3\u6d88\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u7d4c\u55b6\u5b89\u5b9a\u5316\u3084\u4e8b\u696d\u62e1\u5927\u306a\u3069\u306e\u969b\u306b\u306f\u3001\u5c02\u9580\u5bb6\u306e\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u3092\u53d7\u3051\u308b\u3068\u3044\u3046\u9078\u629e\u80a2\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u6599\u306f\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3092\u53d7\u3051\u3084\u3059\u3044\u3068\u805e\u3044\u305f\u3053\u3068\u304c\u3042\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002 \u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u306f\u76ee\u306b\u898b\u3048\u308b\u5546\u54c1\u3067\u306f\u306a [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":792,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-793","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\/793","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=793"}],"version-history":[{"count":3,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/793\/revisions"}],"predecessor-version":[{"id":1636,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/793\/revisions\/1636"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/792"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}