{"id":1739,"date":"2016-03-03T09:51:42","date_gmt":"2016-03-03T00:51:42","guid":{"rendered":"https:\/\/pickles-backup.dev-ch03.com\/?p=1739"},"modified":"2022-07-20T14:16:32","modified_gmt":"2022-07-20T05:16:32","slug":"column_118","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2016\/03\/column_118\/","title":{"rendered":"\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d4c\u8cbb\u3068\u7bc0\u7a0e\u5bfe\u7b56\u3001\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u306e\u6982\u8981\u3068\u8a08\u7b97\u65b9\u6cd5 | \u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u78ba\u5b9a\u7533\u544a2"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter  wp-image-1741\" src=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/wp-content\/uploads\/2016\/03\/img118_01.jpg\" alt=\"\u7533\u544a\u66f8\u8a18\u5165\" width=\"701\" height=\"466\" \/><br \/>\n\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u78ba\u5b9a\u7533\u544a\u30b7\u30ea\u30fc\u30ba\u306e2\u56de\u76ee\u3067\u3059\u3002<br \/>\n\uff1c<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.noc-net.co.jp\/blog\/ncblg-new\/2016\/03\/column_117\/\">\u7b2c\u4e00\u56de\u306f\u3053\u3061\u3089\u3092\u53c2\u7167<\/a><\/span><\/span>\uff1e<\/p>\n<p>\u4eca\u56de\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5fc5\u8981\u7d4c\u8cbb\u3067\u3042\u308b\u300c\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u300d\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u3042\u308c\uff1f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306b\u5fc5\u8981\u7d4c\u8cbb\u3063\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3093\u3058\u3083\u306a\u3044\u306e\uff1f\u300d<br \/>\n\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u304c\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5fc5\u8981\u7d4c\u8cbb\u306a\u3093\u3058\u3083\u306a\u3044\u306e\uff1f\u300d<\/p>\n<p>\u3053\u3093\u306a\u7591\u554f\u304c\u982d\u306b\u6d6e\u304b\u3093\u3060\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306d\u3002<\/p>\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u7d66\u4e0e\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u201d\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u201d\u304c\u3042\u308a\u3001\u3053\u306e\u63a7\u9664\u306b\u306f\u81ea\u55b6\u696d\u8005\u306e\u5fc5\u8981\u7d4c\u8cbb\u306b\u5bfe\u3059\u308b\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5fc5\u8981\u7d4c\u8cbb\u3068\u898b\u306a\u3055\u308c\u308b\u91d1\u984d\u3067\u3042\u308b\u3068\u3044\u3048\u307e\u3059\u3002<br \/>\n(\u53c2\u7167\uff1a\u56fd\u7a0e\u5e81\u3000<span style=\"text-decoration: underline;\"><span style=\"color: #0000ff;\"><a style=\"color: #0000ff; text-decoration: underline;\" href=\"https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noopener\">https:\/\/www.nta.go.jp\/taxanswer\/shotoku\/1410.htm<\/a><\/span><\/span>)<\/p>\n<p>\u307e\u305f\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5fc5\u8981\u7d4c\u8cbb\uff1d\u300c\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u300d\u306f\u3053\u308c\u307e\u3067\u3082\u5b58\u5728\u3057\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u305d\u306e\u5236\u5ea6\u306f\u8a8d\u3081\u3089\u308c\u308b\u652f\u51fa\u306e\u7bc4\u56f2\u3082\u72ed\u304f\u3001\u652f\u51fa\u984d\u3082\u5927\u304d\u306a\u91d1\u984d\u304c\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u305f\u305f\u3081\u3001\u5229\u7528\u3057\u3066\u3044\u308b\u7d0d\u7a0e\u8005\u306e\u6570\u306f\u6975\u3081\u3066\u5c11\u306a\u3044\u3082\u306e\u3067\u3057\u305f\u3002\u305d\u306e\u5f8c\u3001\u5e73\u621024\u5e74\u5ea6\u306e\u6539\u6b63\u306b\u3088\u3063\u3066\u5bfe\u8c61\u7bc4\u56f2\u3068\u9805\u76ee\u304c\u62e1\u5927\u3055\u308c\u3001\u5229\u7528\u3055\u308c\u3084\u3059\u3044\u5236\u5ea6\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4eca\u56de\u306f\u305d\u306e\u7279\u5b9a\u652f\u51fa\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u3055\u3063\u305d\u304f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u300c\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u300d\u306e\u5185\u5bb9\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u56fd\u7a0e\u5e81\u3067\u306f\u3053\u306e\u3088\u3046\u306a\u8aac\u660e\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u6b21\u306e1\u304b\u30896\u306e\u7279\u5b9a\u652f\u51fa\u3092\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u306e\u7279\u5b9a\u652f\u51fa\u306e\u984d\u306e\u5408\u8a08\u984d\u304c\u3001\u4e0b\u8a18\u306e\u8868\u306e\u533a\u5206\u306b\u5fdc\u3058\u305d\u308c\u305e\u308c\u300c\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u984d\u306e\u9069\u7528\u5224\u5b9a\u306e\u57fa\u6e96\u3068\u306a\u308b\u91d1\u984d\u300d\u3092\u8d85\u3048\u308b\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u305d\u306e\u8d85\u3048\u308b\u90e8\u5206\u306e\u91d1\u984d\u3092\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u300d<\/p><\/blockquote>\n<p>\u3064\u307e\u308a\u3001\u7279\u5b9a\u652f\u51fa\u306b\u8a72\u5f53\u3059\u308b\u5408\u8a08\u984d\u304c\u57fa\u6e96\u3092\u8d85\u3048\u305f\u3089\u3001\u305d\u306e\u8d85\u3048\u305f\u90e8\u5206\u306f\u6240\u5f97\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3067\u306f\u3001\u7279\u5b9a\u652f\u51fa\u3068\u306f\u306a\u3093\u3067\u3057\u3087\u3046\u304b\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\">\u7279\u5b9a\u652f\u51fa\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u82f1\u4f1a\u8a71\u30b9\u30af\u30fc\u30eb\u3084\u30b9\u30fc\u30c4\u3001\u63a5\u5f85\u306e\u98f2\u98df\u8cbb\u3082\u7279\u5b9a\u652f\u51fa\u306b\u306a\u308b<\/a><\/li><li><a href=\"#i-3\">\u7533\u544a\u306b\u306f\u4f1a\u793e\u306e\u8a3c\u660e\u304c\u5fc5\u8981<\/a><\/li><li><a href=\"#i-4\">\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u984d\u306e\u9069\u7528\u5224\u5b9a\u57fa\u6e96\u984d\u306f\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d\u306e\u534a\u5206<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7279\u5b9a\u652f\u51fa\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u4e0a\u8a18\u8aac\u660e\u306e\u201d1\u304b\u30896\u306e\u7279\u5b9a\u652f\u51fa\u201d\u306b\u306f\u6b21\u306e\u8aac\u660e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>1. \u4e00\u822c\u306e\u901a\u52e4\u8005\u3068\u3057\u3066\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u901a\u52e4\u306e\u305f\u3081\u306e\u652f\u51fa(\u901a\u52e4\u8cbb)<br \/>\n2. \u8ee2\u52e4\u306b\u4f34\u3046\u8ee2\u5c45\u306e\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u652f\u51fa(\u8ee2\u5c45\u8cbb)<br \/>\n3. \u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u6280\u8853\u3084\u77e5\u8b58\u3092\u5f97\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u7814\u4fee\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u652f\u51fa(\u7814\u4fee\u8cbb)<br \/>\n4. \u8077\u52d9\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u652f\u51fa(\u8cc7\u683c\u53d6\u5f97\u8cbb)<br \/>\n\u203b \u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u8cc7\u683c\u53d6\u5f97\u8cbb\u3082\u7279\u5b9a\u652f\u51fa\u306e\u5bfe\u8c61<br \/>\n5. \u5358\u8eab\u8d74\u4efb\u306a\u3069\u306e\u5834\u5408\u3067\u3001\u305d\u306e\u8005\u306e\u52e4\u52d9\u5730\u53c8\u306f\u5c45\u6240\u3068\u81ea\u5b85\u306e\u9593\u306e\u65c5\u884c\u306e\u305f\u3081\u306b\u901a\u5e38\u5fc5\u8981\u306a\u652f\u51fa(\u5e30\u5b85\u65c5\u8cbb)<br \/>\n6. \u6b21\u306b\u63b2\u3052\u308b\u652f\u51fa\u3067\u3001\u305d\u306e\u652f\u51fa\u304c\u305d\u306e\u8005\u306e\u8077\u52d9\u306e\u9042\u884c\u306b\u76f4\u63a5\u5fc5\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u3088\u308a\u8a3c\u660e\u304c\u3055\u308c\u305f\u3082\u306e (\u52e4\u52d9\u5fc5\u8981\u7d4c\u8cbb)<br \/>\n\u203b \u4e0a\u9650\u306f65\u4e07\u5186<br \/>\n\uff081\uff09 \u66f8\u7c4d\u3001\u5b9a\u671f\u520a\u884c\u7269\u305d\u306e\u4ed6\u306e\u56f3\u66f8\u3067\u8077\u52d9\u306b\u95a2\u9023\u3059\u308b\u3082\u306e\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528(\u56f3\u66f8\u8cbb)<br \/>\n\uff082\uff09 \u5236\u670d\u3001\u4e8b\u52d9\u670d\u3001\u4f5c\u696d\u670d\u305d\u306e\u4ed6\u306e\u52e4\u52d9\u5834\u6240\u306b\u304a\u3044\u3066\u7740\u7528\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u8863\u670d\u3092\u8cfc\u5165\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528(\u8863\u670d\u8cbb)<br \/>\n\uff083\uff09 \u4ea4\u969b\u8cbb\u3001\u63a5\u5f85\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3067\u3001\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u8005\u306e\u5f97\u610f\u5148\u3001\u4ed5\u5165\u5148\u305d\u306e\u4ed6\u8077\u52d9\u4e0a\u95a2\u4fc2\u306e\u3042\u308b\u8005\u306b\u5bfe\u3059\u308b\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u8d08\u7b54\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u884c\u70ba\u306e\u305f\u3081\u306e\u652f\u51fa(\u4ea4\u969b\u8cbb\u7b49)<\/p><\/blockquote>\n<h3><\/h3>\n<h2><span id=\"i-2\">\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u82f1\u4f1a\u8a71\u30b9\u30af\u30fc\u30eb\u3084\u30b9\u30fc\u30c4\u3001\u63a5\u5f85\u306e\u98f2\u98df\u8cbb\u3082\u7279\u5b9a\u652f\u51fa\u306b\u306a\u308b<\/span><\/h2>\n<p>\u7279\u306b\u6ce8\u76ee\u3057\u305f\u3044\u306e\u306f\u30013\u306e\u7814\u4fee\u8cbb\u30014\u306e\u8cc7\u683c\u53d6\u5f97\u8cbb\u3001\u305d\u3057\u30666\u306e\u52e4\u52d9\u5fc5\u8981\u7d4c\u8cbb\u3067\u3059\u3002<\/p>\n<p>\u7814\u4fee\u8cbb\u306b\u3064\u3044\u3066\u306f\u3001\u6d77\u5916\u3078\u306e\u8ee2\u52e4\u306e\u305f\u3081\u306e\u8a9e\u5b66\u30b9\u30af\u30fc\u30eb\u306e\u53d7\u8b1b\u6599\u3084\u7ba1\u7406\u8077\u5411\u3051\u306e\u30bb\u30df\u30ca\u30fc\u306e\u53c2\u52a0\u8cbb\u306a\u3069\u3082\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u8cc7\u683c\u53d6\u5f97\u8cbb\u306f\u3001\u305d\u306e\u7bc4\u56f2\u304c\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306e\u8cc7\u683c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u3082\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<p>\u52e4\u52d9\u5fc5\u8981\u7d4c\u8cbb\u306b\u3064\u3044\u3066\u306f\u5927\u5e45\u306b\u7bc4\u56f2\u304c\u62e1\u5927\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u56f3\u66f8\u8cbb\u3067\u3042\u308c\u306f\u3001\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u66f8\u7c4d\u306f\u3082\u3061\u308d\u3093\u3001\u65b0\u805e\u3084\u96d1\u8a8c\u7b49\u3082\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<br 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