{"id":286,"date":"2023-01-21T00:00:00","date_gmt":"2023-01-20T15:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e7%b4%8d%e7%a8%8e%e7%ae%a1%e7%90%86%e4%ba%ba%e3%81%a8%e3%81%af%ef%bc%9f%e5%bf%85%e8%a6%81%e3%81%ab%e3%81%aa%e3%82%8b4%e3%81%a4%e3%81%ae%e3%82%b1%e3%83%bc%e3%82%b9%e3%82%84%e7%94%b3%e8%ab%8b%e6%89%8b"},"modified":"2024-08-09T09:04:48","modified_gmt":"2024-08-09T00:04:48","slug":"tax-agent","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent","title":{"rendered":"\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\uff1f\u5fc5\u8981\u306b\u306a\u308b4\u3064\u306e\u30b1\u30fc\u30b9\u3084\u7533\u8acb\u624b\u7d9a\u304d\u3092\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\uff01"},"content":{"rendered":"<p><span style=\"color: #ff0000;\"><strong>\u300c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\uff1f\u300d<\/strong><\/span><\/p>\n<p><strong>\u6d77\u5916\u3067\u751f\u6d3b\u3057\u3066\u3044\u3066\u65e5\u672c\u56fd\u5185\u3067\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u3044\u3046\u4eba\u304c\u5fc5\u8981\u3089\u3057\u3044\u3051\u3069\u3001\u4f55\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u306e\u304b\u3088\u304f\u5206\u304b\u3089\u306a\u3044<\/strong>\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u305d\u3053\u3067\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001<br \/>\n\u30fb\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u4f55\u3092\u3059\u308b\u4eba\u304b<br \/>\n\u30fb\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u5fc5\u8981\u306b\u306a\u308b4\u3064\u306e\u30b1\u30fc\u30b9<br \/>\n\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001<span style=\"text-decoration: underline;\">\u300c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u300d\u300c\u3069\u3093\u306a\u4eba\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u4efb\u3059\u3079\u304d\u304b\u300d\u306a\u3069\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac<\/span>\u3057\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u3064\u3044\u3066\u5206\u304b\u3089\u306a\u3044\u3053\u3068\u304c\u306a\u304f\u306a\u308b\u306f\u305a\u3067\u3059\uff01<\/p>\n<h2><span style=\"font-weight: 400;\">1.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\uff1f<\/span><\/h2>\n<p><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u3001\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u3092\u4ee3\u7406\u3067\u884c\u3046<\/b><span style=\"font-weight: 400;\">\u5b58\u5728\u3067\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u6d77\u5916\u3067\u50cd\u304f\u4eba\u304c\u3001\u65e5\u672c\u56fd\u5185\u3067\u7d0d\u7a0e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u5834\u5408\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3060\u3057\u3001\u3042\u304f\u307e\u3067\u7d0d\u7a0e\u7fa9\u52d9\u306f\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u884c\u3046\u624b\u7d9a\u304d\u306f\u4e3b\u306b5\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u91d1\u306e\u66f8\u985e\u3092\u4f5c\u6210\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4f5c\u6210\u3057\u305f\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5404\u7a2e\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9084\u4ed8\u91d1\uff08\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3067\u652f\u6255\u3044\u3059\u304e\u305f\u5834\u5408\u306b\u8fd4\u3063\u3066\u304f\u308b\u304a\u91d1\uff09\u3092\u53d7\u3051\u53d6\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u304f\u66f8\u985e\u3092\u53d7\u3051\u53d6\u308b<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3059\u308b\u3068\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u66f8\u985e\u306e\u4f5c\u6210\u3084\u63d0\u51fa\u3001\u53d7\u53d6\u308a\u307e\u3067\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u884c\u3044\u307e\u3059\u3002\u6d77\u5916\u306b\u5728\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u7b49\u306f\u3001<b>\u56fd\u7a0e\u5f53\u5c40\u304c\u7d0d\u7a0e\u8005\u306e\u6240\u5728\u3092\u628a\u63e1\u3057\u3066\u9023\u7d61\u3092\u53d6\u308b\u3053\u3068\u304c\u5bb9\u6613\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u3092\u7fa9\u52d9\u4ed8\u3051\u3001\u7d0d\u7a0e\u8005\u306b<\/b><\/span><b>\u4ee3\u308f\u3063\u3066\u7a0e\u91d1\u306e\u51e6\u7406\u3092\u884c\u3044\u307e\u3059\u3002<\/b>\u305d\u306e\u305f\u3081\u3001\u7d0d\u7a0e\u8005\u306f<span style=\"font-weight: 400;\">\u3044\u3061\u3044\u3061\u5e30\u56fd\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">2.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u306b\u306a\u308b\uff14\u3064\u306e\u30b1\u30fc\u30b9<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e\uff14\u3064\u3067\u3059\u3002<\/span><\/p>\n<ul>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent#2-11\">2-1.\u3010\u30b1\u30fc\u30b91\u3011\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u3067\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent#2-22\">2-2.\u3010\u30b1\u30fc\u30b92\u3011\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u56fd\u7a0e\u3084\u5730\u65b9\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent#2-33\">2-3.\u3010\u30b1\u30fc\u30b93\u3011\u51fa\u56fd\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/a><\/li>\n<li><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent#2-44\">2-4.\u3010\u30b1\u30fc\u30b94\u3011\u5916\u56fd\u4f01\u696d\u3067\u65e5\u672c\u306b\u672c\u5e97\u3001\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3055\u306a\u3044\u30b1\u30fc\u30b9\uff08\u53c8\u306f\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff09<\/a><\/li>\n<\/ul>\n<ul><\/ul>\n<h3><span style=\"font-weight: 400;\">2-1.\u3010\u30b1\u30fc\u30b91\u3011\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u304a\u308a\u3001\u65e5\u672c\u3067\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1656 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/09\/13.png\" alt=\"\u30b1\u30fc\u30b91.\u6d77\u5916\u5c45\u4f4f\u306e\u305f\u3081\u65e5\u672c\u306b\u4f4f\u6240\u304c\u306a\u304f\u306a\u308b\" width=\"1054\" height=\"592\" \/><\/p>\n<p>\u6d77\u5916\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u304c\u3001\u65e5\u672c\u56fd\u5185\u3067\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3053\u308c\u3089\u306e\u30b1\u30fc\u30b9\u306f<span style=\"font-weight: 400;\">\u65e5\u672c\u56fd\u5185\u3067\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u306e\u3067\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e5\u672c\u306e\u4e0d\u52d5\u7523\u7d4c\u55b6\u3067\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">25\uff05\u4ee5\u4e0a\u306e\u6301\u3061\u682a\u3092\u6301\u3063\u3066\u3044\u308b\u7d4c\u55b6\u8005\u304c\u81ea\u793e\u682a\u3092\u58f2\u5374\u3059\u308b<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u65e5\u672c\u4f01\u696d\u304b\u3089\u5229\u5b50\u3084\u914d\u5f53\u3092\u53d7\u3051\u305f*<\/span><\/li>\n<\/ul>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\"><span style=\"color: #999999;\">\u88dc\u8db3*<br \/>\n<\/span><span style=\"color: #999999;\">\u57fa\u672c\u7684\u306b\u306f\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u5f8c\u306e\u624b\u53d6\u308a\u91d1\u984d\u304c\u652f\u6255\u308f\u308c\u307e\u3059\u3002\u65e5\u672c\u975e\u5c45\u4f4f\u8005\u306e\u65b9\u304c\u3001\u65e5\u672c\u3068\u306e\u9593\u3067\u79df\u7a0e\u6761\u7d04\u3092\u7de0\u7d50\u3057\u3066\u3044\u308b\u56fd\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u79df\u7a0e\u6761\u7d04\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u91d1\u306e\u8efd\u6e1b\u30fb\u514d\u7a0e\u304c\u53ef\u80fd\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306e\u3088\u3046\u306a\u3068\u304d\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/div>\n<h3><span style=\"font-weight: 400;\">2-2.\u3010\u30b1\u30fc\u30b92\u3011\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u56fd\u7a0e\u3084\u5730\u65b9\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1658 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/09\/14-1.png\" alt=\"\u30b1\u30fc\u30b92.\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u56fd\u7a0e\u3084\u5730\u65b9\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\" width=\"1054\" height=\"592\" \/><\/p>\n<p><span style=\"font-weight: 400;\">\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u304f\u3068\u3082\u3001\u4ee5\u4e0b\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u8ab2\u3055\u308c\u3066\u3044\u308b\u3068\u304d\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u76f8\u7d9a\u7a0e\uff1a\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u3092\u53d7\u3051\u7d99\u3044\u3060\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d08\u4e0e\u7a0e\uff1a\u500b\u4eba\u304b\u3089\u8cc7\u7523\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\uff1a\u6240\u6709\u3057\u3066\u3044\u308b\u571f\u5730\u3084\u5bb6\u5c4b\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u3053\u308c\u3089\u306f\u307b\u3093\u306e\u4e00\u4f8b\u3067\u3059\u304c\u3001<\/span><b>\u6d77\u5916\u306b\u4f4f\u3093\u3067\u3044\u3066\u3082\u56fd\u7a0e\u3084\u5730\u65b9\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u8ab2\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u304c\u9762\u5012\u306a\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u306a\u3044\u3088\u3046\u306b\u6e96\u5099\u3059\u308b\u306e\u3082\u4e00\u3064\u306e\u624b\u6bb5\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u305f\u3068\u3048\u3070\u3001\u6240\u5f97\u7a0e\u306f\u65e5\u672c\u3067\u306e\u6240\u5f97\u3092\u30bc\u30ed\u306b\u3059\u308c\u3070\u3001\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u6d77\u5916\u3078\u51fa\u767a\u3059\u308b\u524d\u306b\u3001\u73fe\u5728\u8ab2\u3055\u308c\u3066\u3044\u308b\u7a0e\u91d1\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2-3.\u3010\u30b1\u30fc\u30b93\u3011\u51fa\u56fd\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\u30b1\u30fc\u30b9<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1659 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/09\/15-2.png\" alt=\"\u30b1\u30fc\u30b93.\u51fa\u56fd\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308b\" width=\"1054\" height=\"592\" \/><\/p>\n<p><b>\u51fa\u56fd\u7a0e\u3068\u306f\u65e5\u672c\u304b\u3089\u6d77\u5916\u3078\u79fb\u4f4f\u3059\u308b\u969b\u306b1\u5104\u5186\u4ee5\u4e0a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u8cc7\u7523\u3092\u6301\u3064\u4eba\u306b\u8ab2\u3055\u308c\u308b\u7a0e\u91d1<\/b><span style=\"font-weight: 400;\">\u306e\u4e00\u7a2e\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u56fd\u7a0e\u306e\u91d1\u984d\u306f\u5bfe\u8c61\u8cc7\u7523\u306e\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u8cc7\u7523\u304c\u591a\u304f\u306a\u308b\u306b\u3064\u308c\u3066\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3082\u591a\u304f\u306a\u308a\u307e\u3059\u3002\u5bfe\u8c61\u8cc7\u7523\u30921\u5104\u5186\u4ee5\u4e0a\u6301\u3064\u6d77\u5916\u79fb\u4f4f\u8005\u306f\u3001\u51fa\u56fd\u7a0e\u306b\u3082\u6c17\u3092\u4ed8\u3051\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u51fa\u56fd\u7a0e\u306f\u305f\u3068\u3048\u3070\u6709\u4fa1\u8a3c\u5238\u306e\u542b\u307f\u76ca\u306b\u8ab2\u7a0e\u3055\u308c\u3001\u7d0d\u7a0e\u8cc7\u91d1\u304c\u306a\u3044\u5834\u5408\u306f\u7d0d\u7a0e\u7336\u4e88\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">2-4.\u3010\u30b1\u30fc\u30b94\u3011\u5916\u56fd\u4f01\u696d\u3067\u65e5\u672c\u306b\u672c\u5e97\u3001\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3055\u306a\u3044\u30b1\u30fc\u30b9\uff08\u53c8\u306f\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u30b1\u30fc\u30b9\uff09<\/span><\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-1660 size-full\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/sozoku-img\/better\/uploads\/2021\/09\/16.png\" alt=\"\u30b1\u30fc\u30b94.\u5916\u56fd\u4f01\u696d\u3067\u65e5\u672c\u306b\u672c\u5e97\u3001\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3055\u306a\u3044\uff08\u53c8\u306f\u6709\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u308b\u5834\u5408\uff09\" width=\"1054\" height=\"592\" \/><\/p>\n<p><b>\u5916\u56fd\u6cd5\u4eba\u304c\u65e5\u672c\u56fd\u5185\u306b\u672c\u5e97\u3084\u4e8b\u52d9\u6240\u3092\u69cb\u3048\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u3001\u65e5\u672c\u56fd\u5185\u3067\u8cc7\u7523\u306e\u8b72\u6e21\u3092\u884c\u3046<\/b><span style=\"font-weight: 400;\">\u3068\u6d88\u8cbb\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5916\u56fd\u4f01\u696d\u3092\u904b\u55b6\u3057\u3066\u3044\u3066\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u305f\u969b\u306b\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">3.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306f\u65e5\u672c\u5728\u4f4f\u306a\u3089\u8ab0\u3067\u3082\u554f\u984c\u306a\u3044<\/span><\/h2>\n<p><span style=\"font-weight: 400;\">\u6d77\u5916\u79fb\u4f4f\u306b\u3042\u305f\u3063\u3066\u81ea\u5206\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u304f\u308c\u308b<\/span><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306f\u3001\u57fa\u672c\u7684\u306b\u65e5\u672c\u56fd\u5185\u306b\u5c45\u4f4f\u5730\u304c\u3042\u308c\u3070\u8ab0\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/p>\n<p><span style=\"font-weight: 400;\">\u7a0e\u91d1\u95a2\u4fc2\u306e\u8cc7\u683c\u4fdd\u6301\u8005\u3084\u89aa\u65cf\u3068\u3044\u3063\u305f\u5236\u9650\u3082\u306a\u3044\u306e\u3067\u3001\u8ab0\u3092\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u9078\u4efb\u3057\u3066\u3082\u5927\u4e08\u592b\u3067\u3059\u3002<br \/>\n<\/span><b><\/b><\/p>\n<p>\u5b9f\u60c5\u3068\u3057\u3066\u306f\u3001\u4fe1\u983c\u306e\u304a\u3051\u308b\u89aa\u65cf\u3092\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u9078\u5b9a\u3057\u3066\u3044\u308b\u4eba\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<h3><span style=\"font-weight: 400;\">3-1.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u9069\u5207\u306b\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4eee\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u9069\u5207\u306b\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 19.7619%;\"><span style=\"font-weight: 400;\">\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u540d\u79f0<\/span><\/td>\n<td style=\"width: 35.119%;\"><span style=\"font-weight: 400;\">\u767a\u751f\u6761\u4ef6<\/span><\/td>\n<td style=\"width: 44.881%;\"><span style=\"font-weight: 400;\">\u91d1\u984d<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7619%;\"><span style=\"font-weight: 400;\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n<td style=\"width: 35.119%;\"><span style=\"font-weight: 400;\">\u671f\u9650\u307e\u3067\u306b\u7533\u8fbc\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f<\/span><\/td>\n<td style=\"width: 44.881%;\"><span style=\"font-weight: 400;\">\u7d0d\u4ed8\u3059\u3079\u304d\u91d1\u984d\u306e5\uff5e20\uff05<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7619%;\"><span style=\"font-weight: 400;\">\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e<\/span><\/td>\n<td style=\"width: 35.119%;\"><span style=\"font-weight: 400;\">\u672c\u6765\u3088\u308a\u904e\u5c11\u306e\u91d1\u984d\u3067\u7533\u544a\u3057\u3066\u3044\u305f<\/span><\/td>\n<td style=\"width: 44.881%;\"><span style=\"font-weight: 400;\">\u8ffd\u52a0\u3067\u7d0d\u4ed8\u3059\u308b\u7a0e\u91d1\u306e5\uff5e15\uff05<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7619%;\"><span style=\"font-weight: 400;\">\u91cd\u52a0\u7b97\u7a0e<\/span><\/td>\n<td style=\"width: 35.119%;\"><span style=\"font-weight: 400;\">\u4e8b\u5b9f\u306e\u96a0\u853d\u3084\u8131\u7a0e\u304c\u767a\u899a\u3057\u305f<\/span><\/td>\n<td style=\"width: 44.881%;\"><span style=\"font-weight: 400;\">\u7d0d\u4ed8\u3059\u3079\u304d\u91d1\u984d\u306e35\uff5e40\uff05<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.7619%;\"><span style=\"font-weight: 400;\">\u5ef6\u6ede\u7a0e<\/span><\/td>\n<td style=\"width: 35.119%;\"><span style=\"font-weight: 400;\">\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u884c\u308f\u306a\u304b\u3063\u305f<\/span><\/td>\n<td style=\"width: 44.881%;\"><span style=\"font-weight: 400;\">\u7d0d\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u91d1\u984d\u306b\u5bfe\u3057\u30662.\uff14\uff5e\uff18.\uff17\uff05<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"attention a-1\">\u203b\u4ee4\u548c6\u5e74\uff11\u67081\u65e5\u4ee5\u964d\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304c\u5230\u6765\u3059\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u306e\u898b\u76f4\u3057\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br \/>\n\u8ca1\u52d9\u7701HP\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/tax_reform\/outline\/fy2023\/05taikou_06.htm\">\u4ee4\u548c\uff15\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u5927\u7db1<\/a><\/div>\n<p><b style=\"font-size: revert; color: initial;\">\u3057\u3063\u304b\u308a\u3068\u7d0d\u7a0e\u3057\u3066\u304f\u308c\u306a\u3051\u308c\u3070\u3001\u672c\u6765\u652f\u6255\u3046\u5fc5\u8981\u304c\u306a\u3044\u7a0e\u91d1\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u308b<\/b><span style=\"font-weight: 400;\">\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u7121\u99c4\u306b\u304a\u91d1\u3092\u4f7f\u308f\u306a\u3044\u305f\u3081\u306b\u3082\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306f\u4fe1\u983c\u306e\u304a\u3051\u308b\u4eba\u306b\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">4.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/span><\/h2>\n<p><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u5fc5\u8981\u306a\u7a0e\u76ee\u306e\u300c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5c4a\u51fa\uff08\u7533\u544a\uff09\u66f8\u300d\u3092\u5bfe\u5fdc\u3057\u305f\u5834\u6240\u306b<\/b><span style=\"font-weight: 400;\">\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">4-1.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u7533\u544a\u306f\u7a0e\u52d9\u7f72\u3067\u53ef\u80fd\uff08\u5730\u65b9\u7a0e\u306f\u6240\u8f44\u306e\u81ea\u6cbb\u4f53\u3078\uff09<\/span><\/h3>\n<p><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5c4a\u51fa\u66f8\u306f\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3082\u3057\u304f\u306f\u81ea\u6cbb\u4f53\u306e\u7a93\u53e3\u3067\u53d7\u3051\u4ed8\u3051\u3066\u3044\u307e\u3059\u3002<\/b><span style=\"font-weight: 400;\">\u66f8\u985e\u306e\u8a18\u5165\u304c\u7d42\u308f\u3063\u305f\u3089\u4f59\u88d5\u304c\u3042\u308b\u65e5\u306b\u63d0\u51fa\u3057\u306b\u884c\u304d\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u6d77\u5916\u79fb\u4f4f\u306e\u6e96\u5099\u3067\u5fd9\u3057\u3044\u5834\u5408\u306f<\/span><b>\u90f5\u9001\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u96fb\u5b50\u7533\u8acb\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/b><\/p>\n<p><span style=\"font-weight: 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