{"id":8441,"date":"2020-11-02T06:08:59","date_gmt":"2020-11-01T21:08:59","guid":{"rendered":"https:\/\/www.jimuya.com\/?p=8441"},"modified":"2020-11-04T06:15:01","modified_gmt":"2020-11-03T21:15:01","slug":"%e3%80%90%e4%bb%a4%e5%92%8c%ef%bc%93%e5%b9%b4%e3%83%80%e3%82%a6%e3%83%b3%e3%83%ad%e3%83%bc%e3%83%89%e3%80%91%e6%89%b6%e9%a4%8a%e6%8e%a7%e9%99%a4%e7%ad%89%e7%95%b0%e5%8b%95%e7%94%b3%e5%91%8a%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/www.jimuya.com\/?p=8441","title":{"rendered":"\u3010\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3011\u4ee4\u548c\uff13\u5e74 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class=\"wp-image-8442\" srcset=\"https:\/\/www.jimuya.com\/wp-content\/uploads\/image-204.png 837w, https:\/\/www.jimuya.com\/wp-content\/uploads\/image-204-400x277.png 400w, https:\/\/www.jimuya.com\/wp-content\/uploads\/image-204-768x532.png 768w\" sizes=\"(max-width: 837px) 100vw, 837px\" \/><\/figure>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r2bun_01.pdf\" target=\"_blank\" rel=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r3bun_01.pdf noopener noreferrer\">\u66f8\u5f0f\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/div>\n\n\n\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r2bun_02.pdf\" target=\"_blank\" rel=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/r3bun_02.pdf noopener noreferrer\">\u8a18\u8f09\u4f8b<\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u4ee4\u548c\uff13\u5e74 <strong>\u6276\u990a\u63a7\u9664\u7b49\u7570\u52d5\u7533\u544a\u66f8\u306e\u5909\u66f4\u70b9<\/strong><\/h2>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u63a7\u9664\u5bfe\u8c61\u8005\u306e\u6240\u5f97\u898b\u7a4d\u984d\u306e\u4e0a\u9650\u304c10\u4e07\u5186\u30a2\u30c3\u30d7<\/h3>\n\n\n\n<p>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u914d\u5076\u8005\u30fb\u88ab\u6276\u990a\u8005\u306e\u6240\u5f97\u898b\u7a4d\u984d\u304c<\/p>\n\n\n\n<p>\u57fa\u790e\u63a7\u9664\u984d\u304c38\u4e07\u5186\u304b\u308948\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3055\u308c\u308b\u306e\u306b\u9023\u52d5\u3057\u3066<\/p>\n\n\n\n<p>\u6240\u5f97\u898b\u7a4d\u984d\u304c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3001\u6276\u990a\u89aa\u65cf \u5171\u306b<\/p>\n\n\n\n<p>10\u4e07\u5186\u305a\u3064\u5897\u3048\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>\u5206\u304b\u308a\u306b\u304f\u3044\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u306e\u3067\u7c21\u5358\u306b\u8aac\u660e\u3059\u308b\u306a\u3089\u3001<\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-medium-font-size\"><strong>\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u4e0a\u9650\u304c10\u4e07\u5186\u5897\u3048\u305f<\/strong><\/p>\n\n\n\n<p><\/p><p>\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f \u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u30ab\u30c3\u30b3\u5185\u306f\u53ce\u5165\u984d\uff09<\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-medium-font-size\"><strong>\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\uff1a\uff19\uff15\u4e07\u5186\u4ee5\u4e0b\uff08148\u4e07\u5186\uff09<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-medium-font-size\"><strong>\u6276\u990a\u89aa\u65cf\uff1a\uff14\uff18\u4e07\u5186\u4ee5\u4e0b\uff08\u73fe\u884c96\u4e07\u5186\uff09<\/strong><\/p>\n\n\n\n<p>\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u8a00\u8449\u3067\u5206\u304b\u308a\u306b\u304f\u304f\u8aa4\u89e3\u304c\u751f\u3058\u3084\u3059\u3044\u306e\u3067<\/p>\n\n\n\n<p>\u30b6\u30c3\u30af\u30ea\u3068\u8aac\u660e\u3059\u308b\u306a\u3089\u3001<\/p>\n\n\n\n<p><\/p><p>\u30ab\u30c3\u30b3\u5185\u306e\u53ce\u5165\u984d\u304c\u3001\u7d66\u4e0e\u660e\u7d30\u306e\u4e2d\u3067\u8272\u3005\u5f15\u304b\u308c\u308b\u524d\u306e\u7dcf\u652f\u7d66\u7dcf\u306e\u5408\u8a08\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u63a7\u9664\u3067\u304d\u308b\u91d1\u984d\u304c\u57fa\u790e\u63a7\u9664\u306e\u4ed6\u306b\u3082\u3042\u308b\u5834\u5408\u306f<\/p>\n\n\n\n<p>\u305d\u308c\u3089\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306a\u308995\u4e07\u5186\u3001<\/p>\n\n\n\n<p>\u6276\u990a\u89aa\u65cf\u306a\u3089\u307048\u4e07\u5186\u4ee5\u4e0b\u306b\u306a\u308c\u3070\u3053\u306e\u7528\u7d19\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u3067<\/p>\n\n\n\n<p>\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p><p>&nbsp;<\/p>\n<p>\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u306f\u300c<a href=\"https:\/\/www.jimuya.com\/?p=6373\"><strong>\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044<\/strong><\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u65b0\u305f\u306a\u300c\u5be1\u5a66\u63a7\u9664\u300d\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u306e\u9069\u7528<\/h3>\n\n\n\n<p><\/p><p>\u4ee4\u548c\uff12\u5e74\u5ea6\u306e\u5e74\u672b\u8abf\u6574\u304b\u3089<\/p> <p>\u65b0\u305f\u306a\u300c\u5be1\u5a66\u63a7\u9664\u300d\uff08\u304b\u3075\uff09\u3068\u3001\u300c\u3072\u3068\u308a\u89aa\u63a7\u9664\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p> <p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306f\u3001\u305d\u306e\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u307e\u305f\u306f\u5c71\u6797\u6240\u5f97\u91d1\u984d\u304b\u308935\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p> <p>\u3072\u3068\u308a\u89aa\u306e\u6761\u4ef6\u306f\u3001\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p> <div class=\"redbox\"><span class=\"hatenamark2 on-color\"><strong>\u3072\u3068\u308a\u89aa\u3068\u306f<\/strong><\/span> <p>\u73fe\u306b\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u8005\u307e\u305f\u306f\u3001\u914d\u5076\u8005\u306e\u751f\u6b7b\u304c\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u8005\u306e\u3046\u3061\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p> <p>\uff11\uff0e\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u4e00\u5b9a\u306e\u5b50\u3092\u6709\u3059\u308b\u3053\u3068<\/p> <p>\uff12\uff0e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/p> <p>\uff13\uff0e\u305d\u306e\u8005\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/p> <p>\u4e0a\u8a18\u306e\u3088\u3046\u306b\u3001\u3072\u3068\u308a\u89aa\u306f\u3001\u5a5a\u59fb\u6b74\u306e\u6709\u7121\u3084\u6027\u5225\u306b\u95a2\u4fc2\u306a\u304f\u3001\u305d\u306e\u8005\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5b50\u3092\u6709\u3059\u308b\u306a\u3069\u306e\u4e0a\u8a18\u6761\u4ef6\u3092\u6e80\u305f\u3059\u5358\u8eab\u8005\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p> <\/div> <p>\u00a0<\/p>  \u6539\u6b63\u524d\u306b\u300c\u5be1\u592b\u300d\u307e\u305f\u306f\u300c\u7279\u5225\u306e\u5be1\u5a66\u300d\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u300c\u305d\u306e\u3082\u3068\u306e\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u8005\u304c\u3044\u306a\u3044\u3053\u3068\u300d\u306e\u6761\u4ef6\u4ee5\u5916\u306f\u6e80\u305f\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u3053\u306e\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c\u3072\u3068\u308a\u89aa\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<p>\u3072\u3068\u308a\u89aa\u63a7\u9664\u306e\u65b0\u8a2d\u306b\u4f34\u3044\u3001<\/p> <p>\u5be1\u5a66\u63a7\u9664\uff08\u5be1\u592b\u63a7\u9664\uff09\u306e\u8981\u4ef6\u306b\u5909\u66f4\u304c\u3042\u308a\u307e\u3059\u3002<\/p> <p>\u00a0<\/p> <p>\u6539\u6b63\u5f8c\u306e\u5be1\u5a66\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6761\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p> <p>\uff11\uff0e\u592b\u3068\u96e2\u5a5a\u3057\u305f\u5f8c\u3001\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u8005\u306e\u3046\u3061\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e<\/p> <ul> <li>\u6276\u990a\u89aa\u65cf\u3092\u6709\u3059\u308b\u3053\u3068<\/li> <li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li> <li>\u305d\u306e\u8005\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/li> <\/ul> <p>\uff12\uff0e\u592b\u3068\u6b7b\u5225\u3057\u305f\u5f8c\u3001\u5a5a\u59fb\u3092\u3057\u3066\u3044\u306a\u3044\u8005\u3001\u307e\u305f\u306f\u592b\u306e\u751f\u6b7b\u306e\u660e\u3089\u304b\u3067\u306a\u3044\u4e00\u5b9a\u306e\u8005\u306e\u3046\u3061\u3001\u6b21\u306b\u63b2\u3052\u308b\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3082\u306e<\/p> <ul> <li>\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c500\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u3053\u3068<\/li> <li>\u305d\u306e\u8005\u3068\u4e8b\u5b9f\u4e0a\u5a5a\u59fb\u95a2\u4fc2\u3068\u540c\u69d8\u306e\u4e8b\u60c5\u306b\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u8005\u304c\u3044\u306a\u3044\u3053\u3068<\/li> <\/ul>\n\n\n\n<p><\/p>\n\n\n\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u65e2\u306b\u4ee4\u548c3\u5e74\uff082021\u5e74\uff09\u5206\u306e\u300c\u6276\u990a\u63a7\u9664\u7b49\u7570\u52d5\u7533\u544a\u66f8\u300d\u304c \u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u516c\u958b\u3055\u308c\u3066\u3044\u307e\u3059\u3002 \u66f8\u5f0f\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3068\u3001\u5909\u66f4\u70b9\u306a\u3069\u3082\u542b\u3081\u3066 \u7d39\u4ecb\u3057\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002 &nbsp; \u4ee4\u548c\uff13\u5e74\u5206\u7d66\u4e0e\u6240\u5f97\u8005 &#8230; 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