{"id":1509,"date":"2015-12-17T13:46:12","date_gmt":"2015-12-17T04:46:12","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=1509"},"modified":"2022-07-14T16:42:06","modified_gmt":"2022-07-14T07:42:06","slug":"column_098","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2015\/12\/column_098\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f\u7d66\u4e0e\u3084\u5831\u916c\u306e\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3010\u30b7\u30ea\u30fc\u30ba: \u7d4c\u7406\u306e\u306f\u306a\u305717\u3000\u521d\u5fc3\u8005\u5411\u3051\u3011"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1511\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2015\/12\/withholding.jpg\" alt=\"\u6e90\u6cc9\u5fb4\u53ce\" width=\"700\" height=\"461\" \/><\/p>\n<p>11\u6708\u4e2d\u65ec\u304b\u3089\u3001\u306b\u308f\u304b\u306b\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u696d\u52d9\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u300c1\u5e74\u9593\u306b\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u984d\u3092\u78ba\u5b9a\u3055\u305b\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u3044\u3046\u5f62\u3067\u7d0d\u4ed8\u6e08\u307f\u306e\u6240\u5f97\u7a0e\u7b49\u306e\u5408\u8a08\u984d\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u300d\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4eca\u5e74\u306e\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5236\u5ea6\u3068\u306e\u95a2\u308f\u308a\u3082\u3042\u3063\u3066\u3001\u4f8b\u5e74\u306b\u6bd4\u3079\u308b\u3068\u4f5c\u696d\u304c\u7169\u96d1\u306b\u306a\u3063\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<br \/>\n\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\uff1f\u3057\u306a\u3044\uff1f\u300d\u3068\u3044\u3046\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<p>\u7d4c\u7406\u3084\u7d66\u4e0e\u8a08\u7b97\u306e\u4ed5\u4e8b\u306b\u95a2\u308f\u3063\u3066\u3044\u306a\u3044\u65b9\u3005\u306b\u3068\u3063\u3066\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u3044\u3046\u8a00\u8449\u304b\u3089\u9023\u60f3\u3059\u308b\u306e\u306f\u201c\u6e90\u6cc9\u5fb4\u53ce\u7968\u201d\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u7d4c\u7406\u306e\u4ed5\u4e8b\u3092\u59cb\u3081\u305f\u3070\u304b\u308a\u306e\u65b9\u3005\u306b\u306f\u5c11\u3057\u5384\u4ecb\u3067\u308f\u304b\u308a\u306b\u304f\u3044\u90e8\u5206\u3082\u304b\u306a\u308a\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u3053\u306e\u8a18\u4e8b\u306e\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3068\u6e90\u6cc9\u5fb4\u53ce<\/a><\/li><li><a href=\"#i-3\">\u5831\u916c\u3084\u6599\u91d1\u306e\u652f\u6255\u3068\u6e90\u6cc9\u5fb4\u53ce<\/a><ul><li><a href=\"#i-4\">\u30fb\u5831\u916c\u3001\u6599\u91d1\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-5\">\uff1c\u7a0e\u7406\u58eb\u3055\u3093\u306b\u5831\u916c\u3092\u9280\u884c\u632f\u8fbc\u3067\u652f\u6255\u3063\u305f\u5834\u5408\uff1e<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u7a0e\u6cd5\u3067\u306f\u3001\u4f1a\u793e\u3084\u500b\u4eba\u304c\u3001\u4eba\u3092\u96c7\u3063\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u308a\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306b\u5831\u916c\u3092\u652f\u6255\u3063\u305f\u308a\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u6255\u306e\u90fd\u5ea6\u652f\u6255\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u7d66\u4e0e\u3084\u5831\u916c\u304b\u3089\u6240\u5f97\u7a0e\u7b49\u3092\u5929\u5f15\u304d\u3059\u308b\u3053\u3068\u3092\u300c\u6e90\u6cc9\u5fb4\u53ce\u300d\u3068\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5929\u5f15\u304d\u3057\u305f\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u306a\u3069\u3092\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u6708\u306e10\u65e5\u307e\u3067\u306b\u56fd\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\uff08\u5c0f\u898f\u6a21\u306a\u4e8b\u696d\u8005\u7b49\u306e\u5834\u5408\u306f\u4f8b\u5916\u304c\u3042\u308a\u307e\u3059\u3002\uff09<\/p>\n<p>\u3053\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u56fd\u306b\u7d0d\u3081\u308b\u7fa9\u52d9\u306e\u3042\u308b\u8005\u3092\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u3044\u3044\u307e\u3059\u3002<br \/>\n\uff08\u8a73\u7d30\u306f\u3001<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/gensen\/2502.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/span><\/span>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\uff09<\/p>\n<h2><span id=\"i-2\">\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3068\u6e90\u6cc9\u5fb4\u53ce<\/span><\/h2>\n<p>\u7d66\u4e0e\u3092\u652f\u6255\u3046\u969b\u306b\u306f\u6240\u5f97\u7a0e\u7b49\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5fb4\u53ce\u3059\u308b\u7a0e\u984d\u306f\u3001\u6240\u5f97\u7a0e\u6cd5\u306a\u3069\u306b\u5b9a\u3081\u3089\u308c\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u3055\u308c\u308b\u7d66\u4e0e\u306e\u91d1\u984d\uff08\u8ab2\u7a0e\u5bfe\u8c61\u652f\u7d66\u984d\uff09\u3068\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u65b9\u306e\u6276\u990a\u89aa\u65cf\u306e\u4eba\u6570\u306b\u3088\u3063\u3066\u7a0e\u984d\u306f\u5b9a\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u7a0e\u984d\u8868\u306b\u306f\u30012\u7b87\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u65b9\u3084\u65e5\u6255\u3044\u7d66\u4e0e\u306e\u8a08\u7b97\u306e\u305f\u3081\u306e\u7a0e\u984d\u8868\u3082\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u306e\u652f\u6255\u306b\u95a2\u3059\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u300d\u696d\u52d9\u306f\u305d\u308c\u307b\u3069\u96e3\u3057\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-3\">\u5831\u916c\u3084\u6599\u91d1\u306e\u652f\u6255\u3068\u6e90\u6cc9\u5fb4\u53ce<\/span><\/h2>\n<p>\u4eca\u56de\u306e\u30c6\u30fc\u30de\u300c\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\uff1f\u3057\u306a\u3044\uff1f\u300d\u306f\u3001\u307b\u307c\u3053\u306e\u5831\u916c\u3084\u6599\u91d1\u306e\u652f\u6255\u3046\u5834\u5408\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u304c\uff08\u7279\u306b\u521d\u5fc3\u8005\uff09\u982d\u3092\u60a9\u307e\u305b\u308b\u30c6\u30fc\u30de\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u30fb\u5831\u916c\u3001\u6599\u91d1\u3068\u306f\uff1f<\/span><\/h3>\n<p><span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/gensen\/2502.htm\" target=\"_blank\" rel=\"noopener\">\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc<\/a><\/span><\/span>\u306b\u306f\u3053\u306e\u5831\u916c\u3084\u6599\u91d1\u306e\u7bc4\u56f2\u304c\u4f8b\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\uff11\uff0e\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599<br \/>\n\uff12\uff0e\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u7b49\u306e\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u3078\u306e\u652f\u6255\u3046\u5831\u916c\u3084\u6599\u91d1<br \/>\n\uff13\uff0e\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3001\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u9078\u624b\u3001\u30e2\u30c7\u30eb\u3001\u5916\u4ea4\u54e1\u306b\u652f\u6255\u3046\u5831\u916c\u3084\u6599\u91d1<br \/>\n\uff14\uff0e\u82b8\u80fd\u4eba\u3084\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u306b\u652f\u6255\u3046\u5831\u916c\u3084\u6599\u91d1<br \/>\n\uff15\uff0e\u5bb4\u4f1a\u306a\u3069\u3067\u5ba2\u306b\u63a5\u5f85\u7b49\u3092\u884c\u3046\u3053\u3068\u3092\u696d\u52d9\u3068\u3059\u308b\u3001\u3044\u308f\u3086\u308b\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u3084\u30d0\u30fc\u30fb\u30af\u30e9\u30d6\u306a\u3069\u306b\u52e4\u3081\u308b\u30db\u30b9\u30c6\u30b9\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u3084\u6599\u91d1<br \/>\n\uff16\uff0e\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5951\u7d04\u91d1\u3084\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u6642\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<br 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