{"id":4031,"date":"2024-08-06T13:00:16","date_gmt":"2024-08-06T04:00:16","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=4031"},"modified":"2024-08-29T13:19:26","modified_gmt":"2024-08-29T04:19:26","slug":"overseas-migration-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/overseas-migration-tax","title":{"rendered":"\u6d77\u5916\u79fb\u4f4f\u3059\u308b\u3068\u65e5\u672c\u3067\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f\u5bfe\u5fdc\u65b9\u6cd5\u3084\u6ce8\u610f\u70b9\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p>\u300c\u6d77\u5916\u3078\u79fb\u4f4f\u3059\u308b\u3068\u65e5\u672c\u3067\u306e\u7a0e\u91d1\u306f\u3069\u3046\u306a\u308b\u306e\u3060\u308d\u3046\u304b\u2026\u2026\uff1f\u300d<\/p>\n<p>\u6d77\u5916\u3078\u306e\u79fb\u4f4f\u3092\u73fe\u5728\u304a\u8003\u3048\u306e\u65b9\u3084\u3001\u3053\u308c\u304b\u3089\u79fb\u4f4f\u3059\u308b\u3068\u3044\u3046\u65b9\u306e\u4e2d\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u7591\u554f\u3092\u6301\u305f\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n\u4e00\u898b\u3001\u6d77\u5916\u3078\u79fb\u4f4f\u3057\u65e5\u672c\u306b\u4f4f\u307e\u306a\u304f\u306a\u308b\u3068\u3001\u65e5\u672c\u3067\u306e\u7a0e\u91d1\u306f\u7d0d\u3081\u306a\u304f\u3066\u3082\u826f\u3044\u3088\u3046\u306b\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span class=\"f-marker-p\">\u3057\u304b\u3057\u6d77\u5916\u79fb\u4f4f\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u65e5\u672c\u3078\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002<\/span><br \/>\n\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u65e5\u672c\u3067\u306e\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u304b\u3001\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u3068\u3066\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u304a\u3051\u308b\u65e5\u672c\u3067\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u3001\u591a\u304f\u306e\u4eba\u306b\u95a2\u308f\u308a\u306e\u3042\u308b\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3092\u4e2d\u5fc3\u306b\u3001\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u3084\u6ce8\u610f\u70b9\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n\u6d77\u5916\u3078\u306e\u79fb\u4f4f\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u3001\u3053\u308c\u304b\u3089\u79fb\u4f4f\u306e\u4e88\u5b9a\u304c\u3042\u308b\u3068\u3044\u3046\u65b9\u306f\u305c\u3072\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 14px;\">\u203b\u672c\u8a18\u4e8b\u3067\u7d39\u4ecb\u3059\u308b\u5185\u5bb9\u306f\u65e5\u672c\u306e\u56fd\u5185\u6cd5\u306b\u57fa\u3065\u3044\u305f\u3001\u3042\u304f\u307e\u3067\u539f\u5247\u7684\u306a\u5185\u5bb9\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u3084\u5b9f\u969b\u306e\u8ab2\u7a0e\u72b6\u6cc1\u304c\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u304b\u306f\u3001\u65e5\u672c\u3068\u4ed6\u306e\u56fd\u306e\u4e8c\u56fd\u9593\u3067\u7d50\u3070\u308c\u3066\u3044\u308b\u79df\u7a0e\u6761\u7d04\u306a\u3069\u3082\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3088\u308a\u8a73\u3057\u304f\u628a\u63e1\u3057\u305f\u3044\u65b9\u306f\u3001\u5c02\u9580\u5bb6\u3078\u3054\u76f8\u8ac7\u3044\u305f\u3060\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th><strong>\u7ae0<\/strong><\/th>\n<th style=\"width: 60.5455%;\"><strong>\u767a\u751f\u3059\u308b\u30b1\u30fc\u30b9<\/strong><\/th>\n<th style=\"width: 28.7774%;\"><strong>\u767a\u751f\u3059\u308b\u7a0e\u91d1<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#cdgs6303ecsbi5gk4p5vo8\" target=\"_self\" rel=\"noopener\">1-1<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u79fb\u4f4f\u5f8c\u3082\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3068\u306a\u3063\u3066\u3044\u308b<\/td>\n<td rowspan=\"2\" style=\"width: 28.7774%;\">\u6240\u5f97\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#6nzqmwyyrfrz4e2zbr9qp\" target=\"_self\" rel=\"noopener\">1-2<\/a><\/td>\n<td style=\"width: 60.5455%;\"><span style=\"font-size: medium; color: #333333;\">\u79fb\u4f4f\u5f8c\u3082\u65e5\u672c\u3067\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#84qwa28b1nczz3bh1ztrb\" target=\"_self\" rel=\"noopener\">2<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u79fb\u4f4f\u5f8c\u3082\u65e5\u672c\u306b\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u3066\u3044\u308b<\/td>\n<td style=\"width: 28.7774%;\">\u4f4f\u6c11\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#sutlsiel2pl4jkbqigp589\" target=\"_self\" rel=\"noopener\">3-1<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u65e5\u672c\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/td>\n<td style=\"width: 28.7774%;\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#sutlsiel2pl4jkbqigp589\" target=\"_self\" rel=\"noopener\">3-1<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u65e5\u672c\u3067\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/td>\n<td style=\"width: 28.7774%;\">\u90fd\u5e02\u8a08\u753b\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#zx0fn9z6q9srzyd3rmo9p\" target=\"_self\" rel=\"noopener\">3-2<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u76f8\u7d9a\u306b\u3088\u308a\u65e5\u672c\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f<\/td>\n<td style=\"width: 28.7774%;\">\u76f8\u7d9a\u7a0e<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 10.5577%;\"><a href=\"#zx0fn9z6q9srzyd3rmo9p\" target=\"_self\" rel=\"noopener\">3-2<\/a><\/td>\n<td style=\"width: 60.5455%;\">\u8d08\u4e0e\u306b\u3088\u308a\u65e5\u672c\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f<\/td>\n<td style=\"width: 28.7774%;\">\u8d08\u4e0e\u7a0e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"ojg84tpo94xlmaelow3b9\">1.\u6d77\u5916\u79fb\u4f4f\u5f8c\u3067\u3042\u3063\u3066\u3082\u65e5\u672c\u3067\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b2\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u6d77\u5916\u79fb\u4f4f\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001<\/span><span style=\"font-size: 16px; color: #f37934;\">\u4ee5\u4e0b2\u3064\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u65e5\u672c\u3067\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/>\n\u305d\u306e\u5834\u5408\u306f\u3001\u6d77\u5916\u3078\u3068\u5f15\u3063\u8d8a\u3057\u73fe\u5730\u3067\u751f\u6d3b\u3057\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u65e5\u672c\u306e\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa(\u4f1a\u793e\u54e1\u306e\u65b9\u306f\u5e74\u672b\u8abf\u6574)\u3092\u884c\u3044\u3001\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/s6yzsuv5obe-1722328100.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 81.77%;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"cdgs6303ecsbi5gk4p5vo8\">1-1.\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3067\u3042\u308b<\/h3>\n<p><span style=\"color: #000000;\">\u6d77\u5916\u79fb\u4f4f\u5f8c\u3082\u3001<\/span><span style=\"color: #f37934;\">\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/>\n\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3044\u3066\u3001<span style=\"font-size: 16px; color: #333333;\">\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u304b\u975e\u5c45\u4f4f\u8005\u304b\u306e\u533a\u5206\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\"><strong>\u5c45\u4f4f\u8005<\/strong><br \/>\n\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u304c\u3042\u308b\u4eba\u3001\u3082\u3057\u304f\u306f\u73fe\u5728\u306b\u81f3\u308b\u307e\u3067\u65e5\u672c\u56fd\u5185\u306b1\u5e74\u4ee5\u4e0a\u5c45\u6240(\u5b9f\u969b\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u6240)\u3092\u6709\u3059\u308b\u4eba<br \/>\n<strong>\u975e\u5c45\u4f4f\u8005<\/strong><br \/>\n\u5c45\u4f4f\u8005\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u4eba<\/p>\n<\/div>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u4e0a\u8a18\u306b\u5b9a\u7fa9\u3055\u308c\u3066\u3044\u308b\u5c45\u4f4f\u8005\u306e\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b\u3068\u3001<u>\u56fd\u5185\u30fb\u56fd\u5916\u3069\u3061\u3089\u3067\u306e\u6240\u5f97\u304b\u306b\u95a2\u4fc2\u306a\u304f\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/u><br \/>\n\u5358\u306b\u300c\u6d77\u5916\u306b\u5f15\u3063\u8d8a\u3057\u3066\u73fe\u5730\u3067\u751f\u6d3b\u3057\u59cb\u3081\u305f\u300d\u3068\u3044\u3063\u305f\u3060\u3051\u3067\u3042\u308b\u3068\u3001\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u5224\u5b9a\u3055\u308c\u3001\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"font-size: 14px; color: #333333;\">\u203b\u4f4f\u6240\u306e\u8a8d\u5b9a\u306f\u3001<span style=\"color: #333333;\">\u751f\u6d3b\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u7dcf\u5408\u7684\u306b\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u6ede\u5728\u56fd\u304c2\u304b\u56fd\u4ee5\u4e0a\u306b\u6e21\u308b\u5834\u5408\u306f\u3001\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u5224\u5b9a\u304c\u5909\u308f\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"6nzqmwyyrfrz4e2zbr9qp\">1-2.\u65e5\u672c\u3067\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b<\/h3>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5f8c\u3067\u3082\u3001<span style=\"color: #f37934;\">\u65e5\u672c\u3067\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u3068\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/>\n\u65e5\u672c\u56fd\u5185\u3067\u306e\u6e90\u6cc9\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u306f\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u306e\u904b\u7528\u3084\u4fdd\u6709\u306b\u3088\u308a\u751f\u3058\u305f\u53ce\u5165<\/li>\n<li>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u53ce\u5165<\/li>\n<li>\u65e5\u672c\u56fd\u5185\u3067\u52e4\u52b4\u3057\u305f\u3053\u3068\u306b\u3088\u308a\u5f97\u305f\u7d66\u4e0e\u53ce\u5165<\/li>\n<li>\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u304b\u3089\u306e\u8cc3\u8cb8\u53ce\u5165\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u3088\u3046\u306b\u3057\u3066\u975e\u5c45\u4f4f\u8005\u304c\u5f97\u305f\u6240\u5f97\u306b\u306f\u3001<span class=\"f-marker-y\">\u6e90\u6cc9\u5fb4\u53ce\u65b9\u5f0f<\/span>\u3068<span class=\"f-marker-y\">\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f<\/span>\u306e2\u3064\u306e\u7d0d\u7a0e\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u65b9\u5f0f\u306f\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u306e\u652f\u6255\u3044\u6642\u306b\u3001\u3042\u3089\u304b\u3058\u3081\u6240\u5f97\u7a0e\u306e\u7a0e\u984d\u5206\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u3067\u7d0d\u7a0e\u3055\u308c\u308b\u65b9\u5f0f\u3067\u3059\u3002\u4e00\u65b9\u3001\u7533\u544a\u7d0d\u7a0e\u65b9\u5f0f\u306f\u7d0d\u7a0e\u8005\u304c\u81ea\u3089\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u3001\u7a0e\u52d9\u7f72\u3078\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u7d0d\u7a0e\u3055\u308c\u308b\u65b9\u5f0f\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<br \/>\n\u672c\u9805\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3059\u308b\u65b9\u306f\u3001<span class=\"f-marker-p\">\u3069\u3061\u3089\u306e\u65b9\u5f0f\u306b\u3088\u308b\u7d0d\u7a0e\u3068\u306a\u308b\u304b\u3092\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span>\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u3001\u4e21\u65b9\u306e\u65b9\u5f0f\u3067\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u304c\u56fd\u5185\u3067\u5f97\u305f\u6240\u5f97\u3068\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u4ee5\u4e0b\u306eHP\u3082\u5408\u308f\u305b\u3066\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/23\/01.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u7b2c164\u6761\u300a\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u306e\u65b9\u6cd5\u300b\u95a2\u4fc2<\/a><\/p>\n<p>\u306a\u304a\u3001\u975e\u5c45\u4f4f\u8005\u304c\u65e5\u672c\u56fd\u5916\u3067\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<h2 id=\"84qwa28b1nczz3bh1ztrb\">2.\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u306e\u306f\u3001\u79fb\u4f4f\u5f8c\u3082\u65e5\u672c\u306b\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u304d<\/h2>\n<p>\u6d77\u5916\u79fb\u4f4f\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001<span style=\"color: #f37934;\">\u65e5\u672c\u306b\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u3066\u3044\u308b\u3068\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u4f4f\u6c11\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u30011\u67081\u65e5\u6642\u70b9\u3067\u4f4f\u6c11\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/span><br \/>\n\u3057\u305f\u304c\u3063\u3066<u>\u6d77\u5916\u306b\u79fb\u4f4f\u3059\u308b\u524d\u306b\u4f4f\u6c11\u767b\u9332\u3092\u524a\u9664\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001<\/u><span style=\"font-size: 16px; color: #333333;\"><u>\u305d\u306e\u5e02\u533a\u753a\u6751\u306b\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u305f\u307e\u307e\u3068\u306a\u308b\u305f\u3081\u3001\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/u><\/span><\/p>\n<p>\u4f4f\u6c11\u767b\u9332\u3092\u524a\u9664\u3059\u308b\u305f\u3081\u306b\u306f\u3001<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u56fd\u5916\u3078\u79fb\u4f4f\u3059\u308b\u5c4a\u51fa(\u56fd\u5916\u8ee2\u51fa\u5c4a)\u3092<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u4f4f\u6c11\u767b\u9332\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u63d0\u51fa\u3059\u308b\u3068\u305d\u306e\u65e5\u306e\u3046\u3061\u306b\u3001\u65e5\u672c\u56fd\u5185\u3067\u306e\u4f4f\u6240\u767b\u9332\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><\/span><br \/>\n\u57fa\u672c\u7684\u306b\u306f\u51fa\u56fd\u4e88\u5b9a\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u304c\u3001<span style=\"font-size: 16px; color: #333333;\">\u5c4a\u51fa\u306e\u8981\u4ef6\u306f\u5404\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u5404\u81ea\u6cbb\u4f53\u306eHP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<span style=\"font-size: 14px;\">\u203b<u>\u6d77\u5916\u30781\u5e74\u4ee5\u4e0a\u5728\u4f4f\u3059\u308b\u969b\u306f\u3001\u56fd\u5916\u8ee2\u51fa\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/u>\u6b63\u5f53\u306a\u7406\u7531\u306a\u304f\u5c4a\u51fa\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7c21\u6613\u88c1\u5224\u6240\u306e\u5224\u65ad\u306b\u3088\u308a5\u4e07\u5186\u4ee5\u4e0b\u306e\u904e\u6599\u3092\u79d1\u305b\u3089\u308c\u308b\u6050\u308c\u3082\u3042\u308b\u305f\u3081\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\u306a\u304a\u3001<a href=\"#6nzqmwyyrfrz4e2zbr9qp\" target=\"_self\" rel=\"noopener\">1-2<\/a>\u3067\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3082\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u4f4f\u6c11\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u3066\u3082\u8ee2\u51fa\u5c4a\u3092\u63d0\u51fa\u3057\u3066\u304a\u308a\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<h4 id=\"dfuqkzez1xdgss2lb47j1o\">\u25cb\u91d1\u878d\u6a5f\u95a2\u306b\u3082\u56fd\u5916\u8ee2\u51fa\u306e\u5c4a\u51fa\u3092\u884c\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046<\/h4>\n<p>\u5e02\u533a\u753a\u6751\u3078\u306e\u56fd\u5916\u8ee2\u51fa\u5c4a\u306e\u63d0\u51fa\u3068\u306f\u5225\u306b\u3001<span style=\"color: #f37934;\">\u65e5\u672c\u56fd\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u3082\u56fd\u5916\u8ee2\u51fa\u306e\u5c4a\u51fa\u3092\u884c\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u306a\u305c\u306a\u3089\u9810\u91d1\u3084\u50b5\u5238\u306e\u5229\u5b50\u3001\u6709\u4fa1\u8a3c\u5238\u306e\u914d\u5f53\u3084\u53ce\u76ca\u5206\u914d\u91d1\u3068\u3044\u3063\u305f\u53ce\u5165\u306b\u95a2\u3057\u3066\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u4f4f\u6c11\u7a0e\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001<u>\u8ee2\u51fa\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u305d\u306e\u307e\u307e\u6271\u308f\u308c\u3001\u4f4f\u6c11\u7a0e\u984d\u304c\u7279\u5225\u5fb4\u53ce\u3055\u308c\u7d9a\u3051\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/u><\/p>\n<p>\u6d77\u5916\u5c45\u4f4f\u4e2d\u306b\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3066\u3057\u307e\u3063\u305f\u4f4f\u6c11\u7a0e\u306f\u5e02\u533a\u753a\u6751\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3068\u3044\u3046\u5236\u5ea6\u304c\u7121\u304f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h2 class=\"attention-p\" id=\"jl5l2mueq2tk9pb4e58a\">3.\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u4ee5\u5916\u3067\u3001\u79fb\u4f4f\u5f8c\u306b\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308b2\u3064\u306e\u30b1\u30fc\u30b9<\/h2>\n<p>\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u4ee5\u5916\u3067\u3082\u3001\u79fb\u4f4f\u5f8c\u306b\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e3b\u306b\u306f\u4ee5\u4e0b\u306e2\u3064\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/li>\n<li>\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u65e5\u672c\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"sutlsiel2pl4jkbqigp589\">3-1.\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b<\/h3>\n<p><span style=\"color: #f37934;\">\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u65e5\u672c\u56fd\u5185\u3067\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304a\u3088\u3073\u90fd\u5e02\u8a08\u753b\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/span><br \/>\n<span class=\"f-marker-y\">\u56fa\u5b9a\u8cc7\u7523\u7a0e<\/span>\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u6bce\u5e741\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u3001\u65e5\u672c\u56fd\u5185\u306e\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u56fa\u5b9a\u8cc7\u7523<\/span>\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3059\u3002<span class=\"f-marker-y\">\u90fd\u5e02\u8a08\u753b\u7a0e<\/span>\u306f\u90fd\u5e02\u8a08\u753b\u4e8b\u696d\u3084\u571f\u5730\u533a\u753b\u4e8b\u696d\u306e\u8cbb\u7528\u306b\u5145\u3066\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u305f\u7a0e\u91d1\u3067\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u4eba\u306b\u6bce\u5e74\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u304c\u65e5\u672c\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u304b\u3089\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<span class=\"f-marker-p\">\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306b\u52a0\u3048\u3066\u6240\u5f97\u7a0e<\/span>\u3082\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u4e0d\u52d5\u7523\u3092\u624b\u653e\u3059\u305f\u3081\u306b\u58f2\u5374\u3057\u5229\u76ca\u3092\u5f97\u308b\u3068\u3001\u305d\u306e\u5229\u76ca\u306b\u5bfe\u3057\u3066<span class=\"f-marker-p\">\u6240\u5f97\u7a0e(\u8b72\u6e21\u6240\u5f97)<\/span>\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3 id=\"zx0fn9z6q9srzyd3rmo9p\">3-2.\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u65e5\u672c\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f<\/h3>\n<p><span style=\"color: #f37934;\">\u76f8\u7d9a\u3084\u8d08\u4e0e\u3067\u65e5\u672c\u306e\u8ca1\u7523\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u3082\u3001\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n\u65e5\u672c\u306e\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7d0d\u3081\u306a\u304f\u3066\u3082\u826f\u3044\u306e\u306f\u3001\u4ee5\u4e0b\u4e21\u65b9\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba(\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005)\u304c\u3068\u3082\u306b\u6d77\u5916\u306b\u79fb\u4f4f\u3057\u3066\u304a\u308a\u300110\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b<\/li>\n<li>\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306e\u8ca1\u7523\u304c\u3059\u3079\u3066\u6d77\u5916\u306b\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u53cd\u5bfe\u306b\u3001<u>\u3053\u306e\u4e21\u65b9\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u3001\u65e5\u672c\u3067\u306e\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u4f8b\u3048\u3070\u76f8\u7d9a\u4eba\u304c\u6d77\u5916\u5728\u4f4f\u4e2d\u306b\u65e5\u672c\u306b\u4f4f\u3080\u5bb6\u65cf\u304c\u4ea1\u304f\u306a\u3063\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u65e5\u672c\u306e\u8ca1\u7523\u3092\u76f8\u7d9a\u307e\u305f\u306f\u907a\u8d08\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"ltcm3mt6fijqgmeuy0p1hl\">4.\u6d77\u5916\u79fb\u4f4f\u6642\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u3042\u308b<\/h2>\n<p>\u6d77\u5916\u3078\u79fb\u4f4f\u3059\u308b\u969b\u306f\u3001<span style=\"color: #f37934;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u3001\u7a0e\u52d9\u7f72\u3068\u306e\u4e8b\u52d9\u9023\u7d61(\u7a0e\u52d9\u66f8\u985e\u306e\u53d7\u3051\u53d6\u308a\u306a\u3069)\u3084\u7d0d\u7a0e\u3092\u3001\u672c\u4eba\u306b\u4ee3\u308f\u3063\u3066\u884c\u3063\u3066\u304f\u308c\u308b\u4eba\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-p\">\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u7fa9\u52d9\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u307e\u305f\u3001<span style=\"font-size: 16px; color: #333333;\">\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3042\u3089\u304b\u3058\u3081\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6307\u5b9a\u3057\u3066\u304a\u304f\u3068\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25cb\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306e\u63d0\u51fa\u306a\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u65e5\u672c\u3067\u306e\u7d0d\u7a0e\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3057\u3066\u304f\u308c\u308b\u305f\u3081\u3001<span class=\"f-marker-p\">\u79fb\u4f4f\u3057\u305f\u4eba\u304c\u308f\u3056\u308f\u3056\u5e30\u56fd\u3057\u3066\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u304f\u3066\u6e08\u3080<\/span><\/span><br \/>\n\u25cb\u6240\u5f97\u304c\u767a\u751f\u3057\u3066\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u3044\u308c\u3070<span class=\"f-marker-p\">\u51fa\u56fd\u5f8c\u3067\u3082\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650(\u7fcc\u5e74\u306e3\u670815\u65e5)\u3067\u7533\u544a\u3067\u304d<\/span><span class=\"f-marker-p\">\u308b<\/span><\/p>\n<\/div>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e88\u671f\u3057\u306a\u3044\u65e5\u672c\u56fd\u5185\u3067\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u624b\u7d9a\u304d\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u6307\u5b9a\u3055\u308c\u3066\u3044\u308b\u3068\u6ede\u7d0d\u3084\u7533\u544a\u6f0f\u308c\u3068\u3044\u3063\u305f\u30ea\u30b9\u30af\u306e\u8efd\u6e1b\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u8a73\u7d30\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u3053\u3061\u3089\u3082\u3054\u89a7\u306b\u306a\u3063\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/tax-agent\" target=\"_blank\" rel=\"noopener\">\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<\/a><\/p>\n<h3 id=\"9kayygtgsawjh3cp3dkxe\"><span style=\"font-size: 24px; color: black;\">4-1.\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u8981\u4ef6\u30fb\u6307\u5b9a\u65b9\u6cd5<\/span><\/h3>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u306a\u308c\u308b\u4eba\u306e\u6761\u4ef6\u306f\u3001<u>\u300c\u5c45\u4f4f\u5730\u304c\u65e5\u672c\u56fd\u5185\u306b\u3042\u308b\u300d\u3053\u3068\u3067\u3059\u3002<\/u><br \/>\n<span class=\"f-marker-p\">\u305d\u308c\u4ee5\u5916\u306e\u8cc7\u683c\u6761\u4ef6\u306f\u7279\u306b\u306a\u304f\u3001\u500b\u4eba\u30fb\u6cd5\u4eba\u554f\u308f\u305a\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u306a\u304a\u3001\u300c\u7a0e\u52d9\u306b\u95a2\u3057\u3066\u306e\u76f8\u8ac7\u3082\u3057\u305f\u3044\u300d\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3082\u4efb\u305b\u305f\u3044\u300d\u3068\u3044\u3063\u305f\u3001\u5c02\u9580\u6027\u306e\u9ad8\u3044\u696d\u52d9\u3082\u304a\u9858\u3044\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7a0e\u306e\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3092\u9078\u4efb\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6c7a\u5b9a\u3057\u305f\u3089\u3001<u>\u79fb\u4f4f\u3059\u308b\u4eba\u306e\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u3078\u300c\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/u><span style=\"font-size: 16px;\">\u63d0\u51fa\u6642\u671f\u306f<\/span><span style=\"font-size: 16px; color: #333333;\"><span class=\"f-marker-y\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u305f\u3068\u304d\u3001<\/span>\u3082\u3057\u304f\u306f<span class=\"f-marker-y\">\u51fa\u56fd\u306e\u65e5<\/span>\u307e\u3067\u3067\u3059\u3002<\/span><br \/>\n\u6d77\u5916\u3088\u308a\u5e30\u56fd\u3057\u518d\u3073\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u5834\u5408\u306f\u3001\u300c<span style=\"font-size: 16px; color: #333333;\">\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u89e3\u4efb\u5c4a\u51fa\u66f8<\/span>\u300d\u3092\u540c\u3058\u3088\u3046\u306b<span style=\"font-size: 16px; color: #333333;\">\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u3078\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u89e3\u4efb\u3092\u884c\u3044\u307e\u3059\u3002<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u3053\u308c\u3089\u306fe-tax\u306b\u3088\u308b\u4f5c\u6210\u30fb\u63d0\u51fa\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u306e\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u3001\u63d0\u51fa\u66f8\u985e\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u7b49\u306b\u3064\u3044\u3066\u306f\u4e0b\u8a18\u306e\u56fd\u7a0e\u5e81\u306eHP\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/07.htm\" target=\"_blank\" rel=\"noopener\">A1-7\u3000\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\u53c8\u306f\u89e3\u4efb\u5c4a\u51fa\u624b\u7d9a<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-11.htm\" target=\"_blank\" rel=\"noopener\">B1-28\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n<h2 id=\"bchk804lodwtjmxsuvdwl\">5.\u6d77\u5916\u79fb\u4f4f\u6642\u306e\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u6ce8\u610f\u70b9<\/h2>\n<p>\u6d77\u5916\u79fb\u4f4f\u6642\u306e\u65e5\u672c\u306e\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u3001\u6ce8\u610f\u30fb\u628a\u63e1\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u79fb\u4f4f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u4f4f\u6c11\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u3001\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u65e5\u672c\u3068\u6d77\u5916\u3067\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/li>\n<li>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u5229\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u9650\u3089\u308c\u3066\u3044\u308b<\/li>\n<\/ul>\n<p>\u203b \u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3068\u306a\u308b<\/p>\n<\/div>\n<h3 id=\"642n7a2gugfs93yy65qfl\">5-1.\u79fb\u4f4f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u4f4f\u6c11\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><span style=\"color: #f37934;\">\u6d77\u5916\u3078\u79fb\u4f4f\u3057\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3088\u3063\u3066\u3001\u524d\u5e74\u5206\u306e\u4f4f\u6c11\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n2\u7ae0\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u6642\u70b9\u3067\u4f4f\u6c11\u767b\u9332\u306e\u3042\u308b\u5e02\u533a\u753a\u6751\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u305f\u3081\u3001<u>1\u67081\u65e5\u6642\u70b9\u3067\u3069\u3053\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u306e\u767a\u751f\u6709\u7121\u304c\u5909\u308f\u3063\u3066\u304f\u308b\u306e\u3067\u3059\u3002<\/u><\/p>\n<p>\u4f8b\u3048\u30702023\u5e7411\u6708\u306b\u6d77\u5916\u79fb\u4f4f\u3057\u305f\u5834\u5408\u3001\u7fcc2024\u5e741\u67081\u65e5\u306e\u4f4f\u6240\u306f\u6d77\u5916\u3068\u306a\u308b\u305f\u3081\u30012023\u5e741\u6708\uff5e11\u6708\u307e\u3067\u306b\u751f\u3058\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u5f53\u6642\u4f4f\u3093\u3067\u3044\u305f\u5730\u65b9\u81ea\u6cbb\u4f53\u306b\u3088\u308b\u4f4f\u6c11\u7a0e\u8ab2\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<br \/>\n\u3057\u304b\u3057\u30013\u304b\u6708\u5f8c\u306e2024\u5e742\u6708\u306b\u6d77\u5916\u79fb\u4f4f\u3057\u305f\u5834\u5408\u306f\u30011\u67081\u65e5\u6642\u70b9\u3067\u306f\u307e\u3060\u56fd\u5185\u306b\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u524d\u5e74\u306e2023\u5e741\u6708\uff5e12\u6708\u307e\u3067\u306b\u767a\u751f\u3057\u305f\u6240\u5f97\u306b\u3064\u3044\u3066\u56fd\u306b\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa<span style=\"font-size: 16px; color: #333333;\">(\u4f1a\u793e\u54e1\u306e\u65b9\u306f\u5e74\u672b\u8abf\u6574)<\/span>\u3057\u3001\u3053\u306e\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u304c\u8ce6\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2024\/08\/ivfxtx771s9-1722331069.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 90.63%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u306a\u304a\u5f8c\u8005\u306e\u30b1\u30fc\u30b9\u3067\u3082\u3001\u7fcc\u5e74\u4ee5\u964d\u3082\u7d99\u7d9a\u3057\u3066\u6d77\u5916\u306b\u5728\u4f4f\u3057\u3066\u3044\u308c\u3070\u3001\u305d\u308c\u4ee5\u964d\u306f\u57fa\u672c\u7684\u306b\u306f\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093(2\u7ae0\u3067\u304a\u4f1d\u3048\u3057\u305f\u3001\u91d1\u878d\u6a5f\u95a2\u306b\u56fd\u5916\u8ee2\u51fa\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3092\u9664\u304f)\u3002<\/p>\n<h3 id=\"f52tzttpp069s1uodk5za\">5-2.\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u3001\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p>\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u3001<span style=\"color: #f37934;\">\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span class=\"f-marker-y\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/span>\u3068\u306f\u3001\u6d77\u5916\u79fb\u4f4f\u6642\u306b\u4e00\u5b9a\u306e\u8981\u4ef6\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306b\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u5236\u5ea6\u3067\u3059\u3002\u4ee5\u4e0b\u306e2\u3064\u306e\u8981\u4ef6\u4e21\u65b9\u306b\u8a72\u5f53\u3057\u305f\u65b9\u304c\u3053\u306e\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u51fa\u56fd\u6642\u306b\u6642\u4fa1\u306e\u5408\u8a08\u304c1\u5104\u5186\u4ee5\u4e0a\u306e\u8cc7\u7523(\u6709\u4fa1\u8a3c\u5238\u306a\u3069)\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<\/li>\n<li>\u8ee2\u51fa\u3059\u308b\u307e\u3067\u306e10\u5e74\u4ee5\u5185\u306b\u30015\u5e74\u3092\u8d85\u3048\u3066\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u305f<br \/>\n<span style=\"font-size: 14px;\">\u203b\u3053\u306e\u5834\u5408\u306e\u8ee2\u51fa\u3068\u306f\u65c5\u884c\u7b49\u306b\u3088\u308b\u77ed\u671f\u6ede\u5728\u3067\u306f\u306a\u304f\u3001<\/span><span style=\"font-size: 14px; color: #333333;\">\u4e2d\u9577\u671f\u7684\u306b\u6d77\u5916\u3078\u4f4f\u6240\u3092\u79fb\u3059\u3053\u3068\u3067\u3059\u3002<\/span><\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u3046\u3057\u305f\u8981\u4ef6\u306b\u5f53\u3066\u306f\u307e\u3063\u305f\u5834\u5408\u306f\u3001<u>\u5b9f\u969b\u306b\u4fdd\u6709\u3059\u308b\u6709\u4fa1\u8a3c\u5238\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u79fb\u4f4f\u6642\u306b\u6642\u4fa1\u76f8\u5f53\u3067\u58f2\u5374\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3057\u3001<\/u><u>\u8cc7\u7523\u306e\u542b\u307f\u76ca\u306b\u5bfe\u3059\u308b\u8ab2\u7a0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/u>\u79fb\u4f4f\u3059\u308b\u524d\u306b\u3054\u81ea\u8eab\u3067\u3001\u3082\u3057\u304f\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u4f9d\u983c\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a(\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u7533\u544a)\u3092\u884c\u3044\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u95a2\u3057\u3066\u3001\u3088\u308a\u8a73\u7d30\u3092\u77e5\u308a\u305f\u3044\u65b9\u306f\u56fd\u7a0e\u5e81\u306e\u4ee5\u4e0b\u306eHP\u3082\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kokugai\/01.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6<\/a><\/p>\n<h3 id=\"qso9lrgcruc7c2x6d3utte\">5-3.\u65e5\u672c\u3068\u6d77\u5916\u3067\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b<\/h3>\n<p><span style=\"color: #f37934;\">\u65e5\u672c\u3068\u6d77\u5916\u3067\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n\u4f8b\u3048\u3070\u3001\u6d77\u5916\u79fb\u4f4f\u3057\u305f\u4eba\u304c\u65e5\u672c\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u8cc3\u8cb8\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u3001<a href=\"#6nzqmwyyrfrz4e2zbr9qp\" target=\"_self\" rel=\"noopener\">1-2<\/a>\u3067\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<br \/>\n\u4e00\u65b9\u3067\u3053\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u5bfe\u3057\u3066\u3001\u79fb\u4f4f\u5148\u306e\u56fd\u306e\u6240\u5f97\u7a0e\u3082\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u305d\u306e\u7d50\u679c\u3001\u65e5\u672c\u3068\u6d77\u5916\u306e\u4e8c\u91cd\u3067\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3068\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u3088\u3046\u306a<span class=\"f-marker-p\">\u4e8c\u91cd\u8ab2\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u3068\u306f\u4e8c\u91cd\u8ab2\u7a0e\u3092\u662f\u6b63\u3059\u308b\u305f\u3081\u306b\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u5236\u5ea6\u3067\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u306b\u3088\u308a\u3001\u4e8c\u91cd\u8ab2\u7a0e\u3068\u306a\u3063\u305f\u7a0e\u984d\u306e\u5168\u984d\u3082\u3057\u304f\u306f\u4e00\u90e8\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br \/>\n\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u5236\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/income-tax-foreign-tax-credit\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3068\u306f\uff1f\u6982\u8981\u3084\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/p>\n<p>\u306a\u304a\u3001<u>\u4e8c\u91cd\u8ab2\u7a0e\u306f\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3067\u3082\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308b<\/u><u>\u305f\u3081\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/u><br \/>\n\u307e\u305f\u3001\u5916\u56fd\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u5236\u5ea6\u306e\u8981\u4ef6\u3084\u79df\u7a0e\u6761\u7d04\u306a\u3069\u3082\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"l9jvup6cgunpgvjqxiflq\">5-4.\u3010\u975e\u5c45\u4f4f\u8005\u3011\u5229\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u9650\u3089\u308c\u3066\u3044\u308b<\/h3>\n<p>\u6d77\u5916\u79fb\u4f4f\u306b\u3088\u308a\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308b\u3068\u3001<span style=\"color: #f37934;\">\u78ba\u5b9a\u7533\u544a\u6642\u306b\u5229\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u304c\u304b\u306a\u308a\u9650\u3089\u308c\u307e\u3059\u3002<\/span><br \/>\n<a href=\"#6nzqmwyyrfrz4e2zbr9qp\" target=\"_self\" rel=\"noopener\">1-2<\/a>\u3067\u3082\u304a\u4f1d\u3048\u3057\u305f\u3088\u3046\u306b\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3082\u65e5\u672c\u3078\u306e\u7533\u544a\u7d0d\u7a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u969b\u306b<span class=\"f-marker-p\">\u5229\u7528\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306f\u4ee5\u4e0b\u306e3\u3064\u306e\u307f<\/span>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96d1\u640d\u63a7\u9664(\u56fd\u5185\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\u306e\u307f)<\/li>\n<li>\u5bc4\u4ed8\u91d1\u63a7\u9664<\/li>\n<li>\u57fa\u790e\u63a7\u9664<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u4ed6\u306e\u4e00\u822c\u7684\u306b\u3088\u304f\u5229\u7528\u3055\u308c\u308b\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3001\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u7b49\u3068\u3044\u3063\u305f\u63a7\u9664\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001<u>\u975e\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u6d77\u5916\u304b\u3089\u672c\u4eba\u304ce-tax\u3092\u5229\u7528\u3057\u3066\u306e\u78ba\u5b9a\u7533\u544a\u3082\u4e0d\u53ef\u3067\u3059\u3002<\/u><br \/>\n4\u7ae0\u3067\u5148\u8ff0\u3057\u305f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u3001\u4ee3\u308f\u308a\u306b\u624b\u7d9a\u304d\u3092\u884c\u3063\u3066\u3082\u3089\u3046\u5f62\u306b\u306a\u308a\u307e\u3059\u3002\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u56fd\u5185\u3067e-tax\u3092\u5229\u7528\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"2sfbmo5oelqw02pag55gl\">\u203b\u3010\u975e\u5c45\u4f4f\u8005\u3011\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3068\u306a\u308b<\/h3>\n<p>\u6d77\u5916\u306b\u79fb\u4f4f\u3057\u975e\u5c45\u4f4f\u8005\u306b\u306a\u308b\u3068\u3001<span style=\"color: #f37934;\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span class=\"f-marker-y\">\u56fd\u5916\u8ca1\u7523\u8abf\u66f8<\/span>\u3068\u306f\u3001\u4e00\u5b9a\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u6d77\u5916\u306b\u4fdd\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u305d\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8a18\u8f09\u3059\u308b\u8abf\u66f8\u3067\u3059\u3002<br \/>\n5,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u8ca1\u7523\u3092\u6d77\u5916\u306b\u6301\u3063\u3066\u3044\u308b\u65e5\u672c\u306e\u5c45\u4f4f\u8005\u306f\u3001\u3053\u306e\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u3092\u5fc5\u305a\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057<span class=\"f-marker-p\">\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u5bfe\u8c61\u8005\u306e\u8981\u4ef6\u304b\u3089\u5916\u308c\u308b\u305f\u3081\u63d0\u51fa\u306e\u5fc5\u8981\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/span><br \/>\n\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u5bfe\u8c61\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u4e0b\u8a18\u306e\u56fd\u7a0e\u5e81HP\u3082\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7456.htm\" target=\"_blank\" rel=\"noopener\">No.7456\u2003\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9<\/a><\/p>\n<h4 id=\"th0ko20g4y7nzf4occ9jhs\">\u25cb\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306f\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/h4>\n<p>\u975e\u5c45\u4f4f\u8005\u3068\u306a\u3063\u305f\u3053\u3068\u3067\u4e0a\u8a18\u306e\u3088\u3046\u306b\u56fd\u5916\u8ca1\u7523\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u4e0d\u8981\u3068\u306a\u3063\u3066\u3082\u3001<span style=\"color: #f37934;\">\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span class=\"f-marker-y\">\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8<\/span>\u3068\u306f\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u6240\u6709\u3057\u3066\u3044\u308b\u8ca1\u7523\u306e\u5185\u5bb9\u3084\u50b5\u52d9\u306b\u95a2\u3057\u3066\u8a18\u8f09\u3057\u305f\u8abf\u66f8\u3067\u3059\u3002\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u3066\u3082\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u308c\u3092\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4eba\u3067\u3001\u9000\u8077\u6240\u5f97\u3092\u9664\u304f\u305d\u306e\u5e74\u306e\u6240\u5f97\u91d1\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3001\u304b\u3064\u2460\u304b\u2461\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u3063\u3066\u3044\u308b<br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u2460\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u30013\u5104\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u2461\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u3067\u3001\u6642\u4fa11\u5104\u5186\u4ee5\u4e0a\u306e\u6709\u4fa1\u8a3c\u5238\u7b49\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<\/span><\/li>\n<li>\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3067\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u6642\u70b9\u306710\u5104\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u4fdd\u6709\u3057\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u306e\u305f\u3081\u3001\u4f8b\u3048\u3070<a href=\"#6nzqmwyyrfrz4e2zbr9qp\" target=\"_self\" rel=\"noopener\">1-2<\/a>\u3067\u6319\u3052\u305f\u3088\u3046\u306a\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306e\u8ab2\u7a0e\u6240\u5f97\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u30013\u5104\u5186\u4ee5\u4e0a\u306e\u8ca1\u7523\u3092\u6301\u3063\u3066\u3044\u308c\u3070\u3001\u975e\u5c45\u4f4f\u8005\u3067\u3042\u3063\u3066\u3082\u8ca1\u7523\u50b5\u52d9\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"vhf5e29c6u8zakz0288ekc\">6.\u307e\u3068\u3081<\/h2>\n<p>\u6700\u5f8c\u306b\u672c\u8a18\u4e8b\u306e\u8981\u70b9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u25cb\u6d77\u5916\u79fb\u4f4f\u5f8c\u3067\u3082\u3001\u4ee5\u4e0b2\u3064\u306e\u3044\u305a\u308c\u304b\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u306f\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b<br \/>\n\u2460\u65e5\u672c\u306e\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3067\u3042\u308b<br \/>\n\u2461\u65e5\u672c\u3067\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b<\/p>\n<p class=\"attention-p\">\u25cb\u79fb\u4f4f\u5f8c\u3082\u65e5\u672c\u306b\u4f4f\u6c11\u767b\u9332\u304c\u6b8b\u3063\u305f\u307e\u307e\u3067\u3042\u308b\u3068\u4f4f\u6c11\u7a0e\u304c\u767a\u751f\u3059\u308b<\/p>\n<p>\u25cb\u56fd\u5185\u306b\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u3068\u56fa\u5b9a\u8cc7\u7523\u7a0e\u304c\u767a\u751f\u3059\u308b\u3002\u307e\u305f\u3001\u5e02\u8857\u5316\u533a\u57df\u5185\u306b\u571f\u5730\u3084\u5bb6\u5c4b\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u90fd\u5e02\u8a08\u753b\u7a0e\u304c\u767a\u751f\u3059\u308b<\/p>\n<p>\u25cb\u4ee5\u4e0b\u4e21\u65b9\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u65e5\u672c\u3067\u76f8\u7d9a\u7a0e\u3084\u8d08\u4e0e\u7a0e\u3092\u7d0d\u7a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<br \/>\n\u2460\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba(\u8d08\u4e0e\u8005\u3068\u53d7\u8d08\u8005)\u304c\u3068\u3082\u306b\u6d77\u5916\u306b\u5728\u4f4f\u3057\u3066\u304a\u308a\u300110\u5e74\u4ee5\u4e0a\u7d4c\u904e\u3057\u3066\u3044\u308b<br \/>\n\u2461\u76f8\u7d9a\u30fb\u8d08\u4e0e\u306e\u8ca1\u7523\u304c\u3059\u3079\u3066\u6d77\u5916\u306b\u3042\u308b<\/p>\n<p class=\"attention-p\">\u25cb\u6d77\u5916\u79fb\u4f4f\u6642\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u6307\u5b9a\u304c\u5fc5\u8981\u306a\u3053\u3068\u304c\u3042\u308b<\/p>\n<p class=\"attention-p\">\u25cb\u65e5\u672c\u3068\u6d77\u5916\u3067\u4e8c\u91cd\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u308a\u3001\u56fd\u5916\u8ee2\u51fa\u6642\u8ab2\u7a0e\u5236\u5ea6\u306b\u3088\u308a\u79fb\u4f4f\u524d\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u7b49\u3001\u81ea\u8eab\u306e\u30b1\u30fc\u30b9\u306b\u3088\u3063\u3066\u306f\u628a\u63e1\u3057\u3066\u304a\u304f\u3079\u304d\u6ce8\u610f\u70b9\u304c\u3042\u308b<\/p>\n<\/div>\n<p>\u306a\u304a\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u56fd\u5185\u306b90\u304b\u6240\u30fb\u6d77\u5916\u306b7\u304b\u6240\u306e\u62e0\u70b9\u3092\u69cb\u3048\u3001\u56fd\u5185\u306f\u52ff\u8ad6\u306e\u3053\u3068\u3001\u6d77\u5916\u306e\u7a0e\u52d9\u306b\u901a\u3058\u3066\u3044\u308b\u7a0e\u7406\u58eb\u3082\u591a\u304f\u5728\u7c4d\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br 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