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href=\"https:\/\/atomfirm.com\/souzoku\/zei\/789\">\u76f8\u7d9a\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\uff01\u6982\u7b97\u306e\u65e9\u898b\u8868\u3084\u7bc0\u7a0e\u3067\u304d\u308b\u5236\u5ea6\u3082<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/394\">\u76f8\u7d9a\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u3068\u306f\uff1f\u9069\u7528\u306e\u8981\u4ef6\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3092\u5177\u4f53\u4f8b\u4ed8\u304d\u3067\u89e3\u8aac<\/a><\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u8981\u4ef6<\/h2>\n\n\n\n<p>\u3053\u306e\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u8981\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group arrowsbox\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<ul class=\"wp-block-list\">\n<li>\u6238\u7c4d\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/li>\n\n\n\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6238\u7c4d\u4e0a\u306e\u914d\u5076\u8005\u3067\u3042\u308b\u3053\u3068<\/h3>\n\n\n\n<p>\u914d\u5076\u8005\u306f\u6cd5\u5f8b\u4e0a\u306e\u5a5a\u59fb\u95a2\u4fc2\u306b\u3042\u308b\u8005\u306b\u9650\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5a5a\u59fb\u671f\u9593\u306e\u9577\u3055\u306f\u554f\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7c4d\u3092\u5165\u308c\u3066\u3044\u306a\u3044\u5185\u7e01\u306e\u59bb\u306a\u3069\u306f\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"mame  \">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/496\">\u5185\u7e01\u306e\u59bb\u306b\u76f8\u7d9a\u7a0e\u306e\u652f\u6255\u7fa9\u52d9\u304c\u3042\u308b\u5834\u5408\u3068\u306f\uff1f<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068<\/h3>\n\n\n\n<p>\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u76f8\u7d9a\u7a0e\u984d\u304c0\u5186\u306b\u306a\u3063\u305f\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5<em>\uff08=\u76f8\u7d9a\u958b\u59cb\u65e5\uff09<\/em>\u304b\u308910\u304b\u6708\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001<strong>\u305d\u3082\u305d\u3082\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u306e\u8ab2\u7a0e\u4fa1\u683c\u304c\u57fa\u790e\u63a7\u9664\u984d\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u304c\u767a\u751f\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u3066\u3044\u308b\u3053\u3068<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u81ea\u4f53\u306f\u907a\u7523\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u3082\u53ef\u80fd\u3067\u3059\u304c\u3001\u3053\u306e\u5834\u5408\u3001<strong>\u7533\u544a\u6642\u306b\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u9069\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u3059\u308c\u3070\u3042\u3068\u304b\u3089\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3067\u304d\u307e\u3059\u304c\u3001<em>\u4e00\u65e6\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u306a\u3044\u76f8\u7d9a\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u3001\u306a\u308b\u3079\u304f\u7533\u544a\u671f\u9650\u524d\u306b\u907a\u7523\u5206\u5272\u304c\u6e08\u307e\u305b\u3089\u308c\u305f\u65b9\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u907a\u7523\u672a\u5206\u5272\u306e\u72b6\u614b\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3059\u308b\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f\u3001\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/6001888\">\u907a\u7523\u304c\u672a\u5206\u5272\u3067\u3082\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u3092\uff5c\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac<\/a>\u300f\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u907a\u7523\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u3001\u3042\u3068\u304b\u3089\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u65b9\u6cd5\u306f\u672c\u8a18\u4e8b\u5185\u300e<a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/583#i-10\">\u539f\u5247\u3001\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3063\u3066\u3044\u306a\u3044\u3068\u9069\u7528\u3067\u304d\u306a\u3044<\/a>\u300f\u3067\u8a73\u3057\u304f\u7d39\u4ecb\u3057\u3066\u3044\u308b\u306e\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u5bfe\u51e6\u6cd5<\/h2>\n\n\n\n<p>\u3053\u3053\u307e\u3067\u306e\u89e3\u8aac\u3067\u308f\u304b\u308b\u3068\u304a\u308a\u3001\u76f8\u7d9a\u7a0e\u306b\u304a\u3051\u308b\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u975e\u5e38\u306b\u5927\u304d\u3044\u5236\u5ea6\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306b\u306f\u3001\u9069\u7528\u3059\u308b\u306b\u3042\u305f\u308a\u300c<em>\u5fc5\u305a\u77e5\u3063\u3066\u304a\u3044\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u30c7\u30e1\u30ea\u30c3\u30c8<\/em>\u300d\u304c\u5b58\u5728\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8c\u6b21\u76f8\u7d9a\u3067\u5b50\u3069\u3082\u306b\u5927\u304d\u306a\u7a0e\u8ca0\u62c5\u304c\u304b\u304b\u308b\u304a\u305d\u308c\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308c\u3070\u3001\u914d\u5076\u8005\u306f\u591a\u304f\u306e\u76f8\u7d9a\u8ca1\u7523\u3092\u975e\u8ab2\u7a0e\u3067\u76f8\u7d9a\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u914d\u5076\u8005\u304c\u591a\u3081\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3059\u308c\u3070\u76f8\u7d9a\u7a0e\u5bfe\u7b56\u306b\u306a\u308b\u3068\u8003\u3048\u308b\u65b9\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001<strong>\u554f\u984c\u306a\u306e\u306f\u4eca\u56de\u76f8\u7d9a\u3057\u305f\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306e\u76f8\u7d9a\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u4eca\u56de\u591a\u3081\u306b\u8ca1\u7523\u3092\u76f8\u7d9a\u3057\u305f\u914d\u5076\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u8ca1\u7523\u3092\u542b\u3080\u914d\u5076\u8005\u306e\u8ca1\u7523\u306f\u5b50\u3069\u3082\u304c\u76f8\u7d9a\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u4e8c\u6b21\u76f8\u7d9a\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u70b9\u304b\u3089\u76f8\u7d9a\u7a0e\u304c\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ul 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href=\"https:\/\/atomfirm.com\/souzoku\/zei\/662\">\u4e8c\u6b21\u76f8\u7d9a\u306e\u76f8\u7d9a\u7a0e\u306f\u9ad8\u304f\u306a\u308b\uff01\u76f8\u7d9a\u7a0e\u306e\u65e9\u898b\u8868\u3084\u7bc0\u7a0e\u5bfe\u7b56\u3092\u89e3\u8aac<\/a>\u300f\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u539f\u5247\u3001\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3063\u3066\u3044\u306a\u3044\u3068\u9069\u7528\u3067\u304d\u306a\u3044<\/h3>\n\n\n\n<p>\u76f8\u7d9a\u8ca1\u7523\u672a\u5206\u5272\u306e\u5834\u5408\u3001\u76f8\u7d9a\u7a0e\u306f<strong>\u3072\u3068\u307e\u305a\u6cd5\u5b9a\u76f8\u7d9a\u5206\u901a\u308a\u306b\u907a\u7523\u5206\u5272\u3057\u305f\u3082\u306e\u3068\u3057\u3066\u3001\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n\n\n\n<p>\u3053\u306e\u969b\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u306f\u9069\u7528\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u914d\u5076\u8005\u306f\u3053\u306e\u5236\u5ea6\u3092\u9069\u7528\u3057\u306a\u3044\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001<em>\u3042\u3068\u304b\u3089\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u3001\u6255\u3044\u904e\u304e\u305f\u76f8\u7d9a\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u3082\u53ef\u80fd<\/em>\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u65b9\u6cd5\u3092\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3059\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u7d4c\u3063\u3066\u3082\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u304c\u5b8c\u4e86\u3059\u308b\u5834\u5408<\/h4>\n\n\n\n<p>\u907a\u7523\u672a\u5206\u5272\u3067\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3057\u3001\u3042\u3068\u304b\u3089\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u3001\u300c<em>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306b\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3067\u304d\u308b\u3053\u3068<\/em>\u300d\u304c\u5927\u524d\u63d0\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u4ee5\u5185\u306e\u907a\u7523\u5206\u5272\u304c\u53ef\u80fd\u306a\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-constrained wp-block-group-is-layout-constrained\">\n<ol class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u5185\u306b\u3001\u6cd5\u5b9a\u76f8\u7d9a\u5206\u901a\u308a\u306b\u907a\u7523\u5206\u5272\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u3059\u308b\u3002\u3053\u306e\u969b\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/2327.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u671f\u9650\u5f8c3\u5e74\u4ee5\u5185\u306e\u5206\u5272\u898b\u8fbc\u66f8<\/a>\u300d\u3092\u6dfb\u4ed8\u3057\u3066\u304a\u304f<\/li>\n\n\n\n<li>\u907a\u7523\u5206\u5272\u304c\u78ba\u5b9a\u3057\u305f\u6bb5\u968e\u3067\u3001\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u305f\u7a0e\u984d\u306b\u57fa\u3065\u3044\u3066\u3001\u907a\u7523\u5206\u5272\u304c\u6c7a\u307e\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185\u306b\u300c<em>\u66f4\u6b63\u306e\u8acb\u6c42<\/em>\u300d\u3092\u3059\u308b<\/li>\n\n\n\n<li>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u304b\u3089\u7d042\uff5e3\u304b\u6708\u5f8c\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306b\u306f\u300c\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u901a\u77e5\u66f8\u300d\u304c\u9001\u4ed8\u3055\u308c\u3001\u3055\u3089\u306b\u6570\u65e5\u5f8c\u306b\u306f\u56fd\u7a0e\u9084\u4ed8\u632f\u8fbc\u901a\u77e5\u66f8\u304c\u5c4a\u304f<\/li>\n\n\n\n<li>\u305d\u308c\u304b\u30892\u9031\u9593\u4ee5\u5185\u306b\u3001\u300c\u7533\u544a\u671f\u9650\u5185\u306b\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u305b\u305a\u3044\u3063\u305f\u3093\u7d0d\u3081\u305f\u76f8\u7d9a\u7a0e\u984d\u3068\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u3092\u9069\u7528\u3057\u305f\u5834\u5408\u306e\u76f8\u7d9a\u7a0e\u984d\u306e\u5dee\u984d\u300d\u304c\u9084\u4ed8\uff08\u8fd4\u91d1\uff09\u3055\u308c\u308b<\/li>\n<\/ol>\n<\/div><\/div>\n\n\n\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u306f\u3001\u7d0d\u3081\u3059\u304e\u3066\u3057\u307e\u3063\u305f\u7a0e\u91d1\u306e\u8fd4\u9084\u3092\u6c42\u3081\u308b\u8acb\u6c42\u306e\u3053\u3068\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u5fc5\u8981\u66f8\u985e\u3092\u7528\u610f\u3057\u3066\u76f8\u7d9a\u7a0e\u7533\u544a\u3092\u304a\u3053\u306a\u3063\u305f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group frame\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p class=\"mame\">\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u76f8\u7d9a\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8<\/li>\n\n\n\n<li>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u6b21\u8449\uff08\u7533\u544a\u306b\u4fc2\u308b\u8ab2\u7a0e\u4fa1\u683c\u3001\u7a0e\u984d\u7b49\u53ca\u3073\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308b\u8ab2\u7a0e\u4fa1\u683c\u3001\u7a0e\u984d\u7b49\uff09<\/li>\n\n\n\n<li>\u907a\u8a00\u66f8\u3084\u907a\u7523\u5206\u5272\u5354\u8b70\u66f8\u306a\u3069\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u7406\u7531\u306e\u8a3c\u660e\u304c\u3067\u304d\u308b\u3082\u306e<\/li>\n\n\n\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u5199\u3057\u3068\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u4fee\u6b63\u7533\u544a\u66f8<br>\uff08\u5fc5\u9808\u3067\u306f\u306a\u3044\u304c\u3001\u7a0e\u984d\u8a08\u7b97\u306e\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u591a\u3044\uff09<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u69d8\u5f0f\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3084\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u300e<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/sozoku-zoyo\/annai\/1585-10.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u76f8\u7d9a\u7a0e\u53ca\u3073\u8d08\u4e0e\u7a0e\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u624b\u7d9a<\/a>\u300f\u3092\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u7d4c\u3063\u3066\u3082\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u3044\u5834\u5408<\/h4>\n\n\n\n<p>\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u671f\u9650\u304b\u30893\u5e74\u304c\u7d4c\u904e\u3057\u3066\u3082\u907a\u7523\u5206\u5272\u304c\u307e\u3068\u307e\u3089\u306a\u304b\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u304c\u3042\u3063\u305f\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3089\u308c\u308c\u3070\u3001\u914d\u5076\u8005\u306e\u7a0e\u984d\u8efd\u6e1b\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u5834\u5408\u3001\u305d\u306e\u4e8b\u60c5\u304c\u89e3\u6d88\u3057\u305f\u5f8c4\u304b\u6708\u4ee5\u5185\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u907a\u7523\u3092\u5206\u5272\u3067\u304d\u306a\u3044\u3084\u3080\u3092\u5f97\u306a\u3044\u4e8b\u60c5\u3068\u3057\u3066\u306f\u3001\u300c\u76f8\u7d9a\u7a0e\u6cd5\u65bd\u884c\u4ee4\u7b2c4\u6761\u306e2\u7b2c1\u9805\u300d\u3067\u4ee5\u4e0b\u306e4\u3064\u304c\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div 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