{"id":1262,"date":"2019-05-10T20:19:06","date_gmt":"2019-05-10T11:19:06","guid":{"rendered":"https:\/\/kvitanco.biz\/blog\/?p=1262"},"modified":"2019-05-10T20:19:10","modified_gmt":"2019-05-10T11:19:10","slug":"%e9%9b%bb%e5%ad%90%e5%b8%b3%e7%b0%bf%e4%bf%9d%e7%ae%a1%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e3%82%b9%e3%82%ad%e3%83%a3%e3%83%8a%e3%81%a7%e3%81%ae%e4%bf%9d%e5%ad%98%e8%a6%81%e4%bb%b6%e3%81%a8%e3%80%8c","status":"publish","type":"post","link":"https:\/\/kvitanco.biz\/blog\/1262","title":{"rendered":"\u96fb\u5b50\u5e33\u7c3f\u4fdd\u7ba1\u6cd5\u3068\u306f\uff1f\u30b9\u30ad\u30e3\u30ca\u3067\u306e\u4fdd\u5b58\u8981\u4ef6\u3068\u300c\u30b9\u30ad\u30e3\u30ca\u4ee5\u5916\u3067\u300d\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5\u3068\u306f"},"content":{"rendered":"<p>\u30b9\u30ad\u30e3\u30ca\u3067\u30ec\u30b7\u30fc\u30c8\u3084\u9818\u53ce\u66f8\u3092\u8aad\u307f\u53d6\u3063\u3066\u7a0e\u52d9\u66f8\u985e\u3068\u3057\u3066\u6271\u3063\u3066\u3082\u826f\u3044\u30fc\u305d\u306e\u3088\u3046\u306a\u898f\u5247\u3092\u5b9a\u3081\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u7ba1\u6cd5\u304c\u3053\u3053\u6570\u5e74\u3067\u65bd\u884c\u3055\u308c\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u300c\u305d\u3082\u305d\u3082\u4f55\u3092\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\u304c\u304b\u308f\u304b\u3089\u306a\u3044\u300d\u300c\u96fb\u5b50\u5316\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u8abf\u67fb\u3068\u304b\u9762\u5012\u304f\u3055\u304f\u306a\u308b\u3093\u3067\u3057\u3087\uff1f\u300d\u306a\u3069\u3068\u3044\u3063\u305f\u58f0\u304b\u3089\u3001\u5b8c\u5168\u306b\u96fb\u5b50\u5316\u3055\u308c\u3066\u3044\u308b\u4f1a\u793e\u306f\u5c11\u306a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u305d\u3053\u3067\u4eca\u56de\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5(2017\u5e74\u6539\u6b63)\u3092\u30d9\u30fc\u30b9\u306b\u300c\u4f55\u3092\u300d\u300c\u3069\u3046\u3057\u305f\u3089\u300d\u7d19\u3092\u51e6\u5206\u3057\u3066\u3082\u3088\u3044\u306e\u304b\u3001\u307e\u305f\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5909\u3048\u305f\u308a\u30b9\u30ad\u30e3\u30f3\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u5148\u3092\u5909\u66f4\u3057\u305f\u308a\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u5408\u308f\u305b\u3066\u8003\u3048\u307e\u3059\u3002\u3053\u308c\u3089\u306e\u8ca1\u52d9\u8af8\u8868\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u30ec\u30b7\u30fc\u30c8\u306e\u30b9\u30ad\u30e3\u30f3\u4fdd\u5b58\u3068\u3044\u3063\u305f\u8981\u4ef6\u304c\u691c\u8a0e\u3055\u308c\u308b\u4ee5\u524d\u304b\u3089\u3001\u51fa\u529b\u3067\u304d\u308b\u72b6\u614b\u306b\u3042\u308c\u3070\u3079\u3064\u306b\u7d19\u306b\u3066\u5e33\u7c3f\u3092\u4fdd\u5b58\u3057\u3066\u304a\u304f\u5fc5\u8981\u306f\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u6cd5\u898f\u5236\u304c\u305d\u3082\u305d\u3082\u5b58\u5728\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u6cd5\u4eba\u306f\u3001\u5e33\u7c3f<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>(<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u6ce8<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>1)<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u3092\u5099\u3048\u4ed8\u3051\u3066\u305d\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u3068\u3068\u3082\u306b\u3001\u305d\u306e\u5e33\u7c3f\u3068\u53d6\u5f15\u7b49\u306b\u95a2\u3057\u3066\u4f5c\u6210\u53c8\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>(<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u4ee5\u4e0b\u300c\u66f8\u985e\u300d\u3068\u3044\u3044\u3001\u5e33\u7c3f\u3068\u4f75\u305b\u3066\u300c\u5e33\u7c3f\u66f8\u985e\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>)<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u3092\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>7<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u5e74\u9593<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>(<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u6ce8<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>2)<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u307e\u305f\u3001\u6cd5\u4eba\u304c\u3001\u53d6\u5f15\u60c5\u5831\u306e\u6388\u53d7\u3092\u96fb\u78c1\u7684\u65b9\u5f0f\u306b\u3088\u3063\u3066\u884c\u3046\u96fb\u5b50\u53d6\u5f15\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>(<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u96fb\u5b50\u30c7\u30fc\u30bf<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>)<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u3092\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>7<\/span><span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><br \/>\n<span style=\"caret-color: rgb(51, 51, 51); color: rgb(51, 51, 51); font-family: -apple-system, BlinkMacSystemFont,\" hiragino kaku gothic pron meiryo sans-serif font-size: font-style: normal font-variant-caps: font-weight: letter-spacing: orphans: auto text-align: start text-indent: text-transform: none white-space: widows: word-spacing: rgba background-color: rgb text-decoration: display: inline float:>\u305f\u3060\u3057\u3001\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u3092\u51fa\u529b\u3057\u305f\u7d19\u306b\u3088\u3063\u3066\u4fdd\u5b58\u3057\u3066\u3044\u308b\u3068\u304d\u306b\u306f\u3001\u96fb\u78c1\u7684\u8a18\u9332\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<\/blockquote>\n<blockquote><p>\u203b\u56fd\u7a0e\u5e81HP\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener noreferrer\">No.5930<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5930.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u5e33\u7c3f\u66f8\u985e\u7b49\u306e\u4fdd\u5b58\u671f\u9593\u53ca\u3073\u4fdd\u5b58\u65b9\u6cd5<\/a>\u300d\u3088\u308a\u5f15\u7528<\/p>\n<\/blockquote>\n<p>\u5e73\u621028\u5e74\u306b\u6539\u8a02\u3055\u308c\u305f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001<\/p>\n<ul>\n<li>\u30b9\u30ad\u30e3\u30f3\u3057\u305f\u30c7\u30fc\u30bf\u306b\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u3092\u3064\u3051\u308b\u3053\u3068<\/li>\n<li>\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u3066\u30b9\u30ad\u30e3\u30ca\u306b\u3088\u308b\u4fdd\u5b58\u3092\u5b9f\u65bd\u3057\u305f\u30443\u30f6\u6708\u4ee5\u4e0a\u524d\u306b\u96fb\u5b50\u4fdd\u5b58\u306e\u958b\u59cb\u306b\u95a2\u3059\u308b\u7533\u8acb\u3092\u5b9f\u65bd\u3059\u308b\u3053\u3068<\/li>\n<li>\u30b9\u30ad\u30e3\u30f3\u306e\u5b9f\u65bd\u3068\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7(\u627f\u8a8d\u96fb\u5b50\u5370\u306e\u3088\u3046\u306a\u3082\u306e)\u3092\u62bc\u3059\u4eba\u3092\u5206\u3051\u3001\u9818\u53ce\u66f8\u306e\u96fb\u5b50\u5316\u306b\u95a2\u3057\u76f8\u4e92\u727d\u5236\u304c\u3067\u304d\u308b\u4f53\u5236\u3092\u4f5c\u308b(\u307e\u305f\u306f\u3001\u7a0e\u52d9\u4ee3\u7406\u4eba\u3092\u9078\u4efb\u3057\u3066\u5b9a\u671f\u7684\u306b\u691c\u67fb\u3057\u3066\u3082\u3089\u3046)<\/li>\n<\/ul>\n<p>\u306e3\u70b9\u304c\u5927\u304d\u306a\u8981\u4ef6\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u3068\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u30de\u30cb\u30e5\u30a2\u30eb\u3092\u6e96\u5099\u3059\u308b\u3053\u3068\u3082\u5408\u308f\u305b\u3066\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d50\u679c\u7684\u306b\u3001\u3053\u306e\u6cd5\u898f\u5236\u306b\u3088\u3063\u3066\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u5404\u793e\u304b\u3089\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u305f\u3081\u306e\u30bd\u30ea\u30e5\u30fc\u30b7\u30e7\u30f3\u300d\u304c\u6570\u591a\u304f\u63d0\u4f9b\u3055\u308c\u308b\u3088\u3046\u306a\u30b7\u30c1\u30e5\u30a8\u30fc\u30b7\u30e7\u30f3\u304c\u767a\u751f\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><a 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