{"id":1238,"date":"2022-12-09T00:00:00","date_gmt":"2022-12-08T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e4%b8%8a%e5%a0%b4%e6%a0%aa%e5%bc%8f%e3%80%81%e6%8a%95%e8%b3%87%e4%bf%a1%e8%a8%97%e3%81%ae%e8%a9%95%e4%be%a1"},"modified":"2025-04-03T13:08:46","modified_gmt":"2025-04-03T04:08:46","slug":"kabushiki-hyoka","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/kabushiki-hyoka","title":{"rendered":"\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1"},"content":{"rendered":"<p>\u4e0a\u5834\u682a\u5f0f\u3084\u6295\u8cc7\u4fe1\u8a17\u306a\u3069\u306f\u5bcc\u88d5\u5c64\u304c\u591a\u304f\u6240\u6709\u3092\u3057\u3066\u3044\u308b\u30a4\u30e1\u30fc\u30b8\u304c\u5f37\u3044\u3067\u3059\u304c\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u30fbNISA\u306e\u666e\u53ca\u3092\u306f\u3058\u3081\u3001\u8001\u5f8c2,000\u4e07\u5186\u554f\u984c\u3084\u30b3\u30ed\u30ca\u30fb\u30b7\u30e7\u30c3\u30af\u306a\u3069\u5c06\u6765\u3092\u4e0d\u5b89\u8996\u3059\u308b\u50be\u5411\u304b\u3089\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u5bb6\u5ead\u306b\u304a\u3044\u3066\u3082\u91d1\u878d\u5546\u54c1\u306e\u6240\u6709\u304c\u5897\u3048\u3066\u3044\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u76f8\u7d9a\u3084\u8d08\u4e0e\u304c\u3042\u3063\u305f\u5834\u5408\u3069\u306e\u3088\u3046\u306b\u8a55\u4fa1\u3092\u3057\u305f\u3089\u3088\u3044\u304b\u3001\u4e0a\u5834\u682a\u5f0f\u3068\u6295\u8cc7\u4fe1\u8a17\u306e\u4f8b\u3092\u3042\u3052\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p style=\"text-align: right;\"><b>\u57f7\u7b46\uff1a\u8fbb\u30fb\u672c\u90f7 \u76f8\u7d9a\u30bb\u30f3\u30bf\u30fc <a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/offices_category\/chubu\/#nigata\">\u65b0\u6f5f\u4e8b\u52d9\u6240<\/a><\/b><\/p>\n<h2>1.\u4e0a\u5834\u682a\u5f0f\u306e\u8a55\u4fa1<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/kabushiki-hyoka2.png\" alt=\"\u682a\u4fa1\u30c1\u30e3\u30fc\u30c8\" width=\"248\" height=\"auto\" style=\"letter-spacing: 0.1em;\" class=\"alignright\" \/>\u4e0a\u5834<span style=\"letter-spacing: 0.1em;\">\u682a\u5f0f\u306e\u8a55\u4fa1\u306f\u3001\u4e0b\u8a184\u3064\u306e\u4fa1\u683c\u306e\u4e2d\u304b\u3089\u6700\u3082\u5b89\u3044\u4fa1\u683c\u3092\u5358\u4fa1\u3068\u3057\u3066\u9078\u629e\u3057\u3001\u305d\u306e\u5358\u4fa1\u306b\u682a\u6570<\/span><span style=\"letter-spacing: 0.1em;\">\u3092\u304b\u3051\u3066\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/span><\/p>\n<ol>\n<li>\u8ab2\u7a0e\u6642\u671f\uff08\u76f8\u7d9a\u306e\u5834\u5408\u306f\u76f8\u7d9a\u306e\u958b\u59cb\u3057\u305f\u65e5\uff09\u306e\u6700\u7d42\u4fa1\u683c<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u524d\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<li>\u8ab2\u7a0e\u6642\u671f\u306e\u6708\u306e\u524d\u3005\u6708\u306e\u6bce\u65e5\u306e\u6700\u7d42\u4fa1\u683c\u306e\u5e73\u5747\u984d<\/li>\n<\/ol>\n<p>\u305f\u3060\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u3092\u8ca0\u62c5\u4ed8\u304d\u3067\u8d08\u4e0e\u3092\u3059\u308b\uff08\u501f\u5165\u91d1\u306a\u3069\u3068\u4e00\u7dd2\u306b\u8d08\u4e0e\u3059\u308b\uff09\u5834\u5408\u306b\u306f\u3001\u5358\u4fa1\u306f\u8ab2\u7a0e\u6642\u671f\u306e\u6700\u7d42\u4fa1\u683c\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u6b21\u306b\u682a\u6570\u306e\u78ba\u8a8d\u3067\u3059\u304c\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u53e3\u5ea7\u3068\u306f\u5225\u306b\u7aef\u682a\u3092\u6301\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3088\u304f\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u8a3c\u5238\u4f1a\u793e\u306e\u6b8b\u9ad8\u8a3c\u660e\u66f8\u3068\u306f\u5225\u306b\u3001\u682a\u4e3b\u540d\u7c3f\u7ba1\u7406\u4eba\uff08\u682a\u5f0f\u4e8b\u52d9\u4ee3\u884c\u6a5f\u95a2\uff1d\u4fe1\u8a17\u4f1a\u793e\u3001\u8a3c\u5238\u4ee3\u884c\u4f1a\u793e\uff09\u3078\u6b8b\u9ad8\u8a3c\u660e\u66f8\u306e\u767a\u884c\u4f9d\u983c\u3092\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u308b\u4eba\u306e\u7279\u5b9a\u53e3\u5ea7\u306b\u540c\u4e00\u9298\u67c4\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u304c\u3059\u3067\u306b\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\u3067\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u4e8b\u524d\u306b\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u306e\u5834\u5408\u306b\u306f\u3001\u4e00\u822c\u53e3\u5ea7\u3067\u53d7\u3051\u5165\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>2.\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1<\/h2>\n<p>\u6295\u8cc7\u4fe1\u8a17\u3068\u306f\u3001\u904b\u7528\u4f1a\u793e\u304c\u56fd\u5185\u5916\u306e\u8907\u6570\u306e\u682a\u3084\u50b5\u6a29\u306b\u5206\u6563\u6295\u8cc7\u3057\u3001\u904b\u7528\u3059\u308b\u91d1\u878d\u5546\u54c1\u3067\u3001\u8a55\u4fa1\u65b9\u6cd5\u3092\u7c21\u5358\u306b\u7533\u3057\u4e0a\u3052\u308b\u3068\u3001\u76f8\u7d9a\u958b\u59cb\u65e5\u6642\u70b9\u3067\u63db\u91d1\u3057\u305f\u5834\u5408\u306e\u91d1\u984d\u3067\u8a55\u4fa1\u3057\u307e\u3059\u3002<\/p>\n<h3>(1) 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class=\"f-pink\">\u203b<\/span> 1\u4e07\u53e3\u5f53\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u8a3c\u5238\u6295\u8cc7\u4fe1\u8a17\u306b\u3064\u3044\u3066\u306f\u3001\u7b97\u5f0f\u4e2d\u306e\u300c\u8ab2\u7a0e\u6642\u671f\u306e1\u53e3\u5f53\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u300d\u3092\u300c\u8ab2\u7a0e\u6642\u671f\u306e1\u4e07\u53e3\u5f53\u305f\u308a\u306e\u57fa\u6e96\u4fa1\u984d\u300d\u3068\u300c\u53e3\u6570\u300d\u3092\u300c\u53e3\u6570\u30921\u4e07\u3067\u5272\u3063\u3066\u6c42\u3081\u305f\u6570\u300d\u3068\u8aad\u307f\u66ff\u3048\u3066\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3068\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"f-green\">\u53d7\u76ca\u8a3c\u5238\u3068\u306f<\/span>\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u8cb7\u3044\u4ed8\u3051\u6642\u306b\u767a\u884c\u3055\u308c\u308b\u5229\u76ca\u5206\u914d\u3092\u53d7\u3051\u308b\u6a29\u5229\uff08\u53d7\u76ca\u6a29\uff09\u3092\u8a3c\u5238\u5316\u3057\u305f\u3082\u306e\u3067\u6709\u4fa1\u8a3c\u5238\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/p>\n<p><span class=\"f-green\">\u4fe1\u8a17\u8ca1\u7523\u7559\u4fdd\u984d\u3068\u306f<\/span>\u3001\u6295\u8cc7\u4fe1\u8a17\u3092\u89e3\u7d04\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u8cbb\u7528\u306e\u3053\u3068\u3067\u3059\u3002\u76ee\u8ad6\u898b\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3001\u7559\u4fdd\u5272\u5408\u306e\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u305d\u308c\u306b\u57fa\u6e96\u4fa1\u984d\u3092\u639b\u3051\u305f\u91d1\u984d\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/p>\n<p><span class=\"f-green\">\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3079\u304d\u6240\u5f97\u7a0e\u306e\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u306f\u3001<\/span>\u6295\u8cc7\u4fe1\u8a17\u3092\u89e3\u7d04\u3059\u308b\u969b\u306b\u751f\u305a\u308b\u7a0e\u91d1\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u306620.315\uff05\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e15\uff05\u3001\u4f4f\u6c11\u7a0e5\uff05\u3001\u5fa9\u8208\u6240\u5f97\u7a0e0.315\uff05\uff09\u304b\u304b\u308a\u307e\u3059\u3002<br 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decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/center\/uploads\/2022\/10\/kabushiki-hyoka1.png\" alt=\"\u4e0a\u5834\u682a\u5f0f\u3001\u6295\u8cc7\u4fe1\u8a17\u306e\u8a55\u4fa1\" width=\"200\" height=\"auto\" class=\"wp-image-2700 alignleft\" style=\"letter-spacing: 0.1em;\" 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