{"id":30,"date":"2021-12-15T11:37:47","date_gmt":"2021-12-15T02:37:47","guid":{"rendered":"https:\/\/3-1.jp\/?p=30"},"modified":"2023-08-08T10:33:09","modified_gmt":"2023-08-08T01:33:09","slug":"column_510","status":"publish","type":"post","link":"https:\/\/www.noc-net.co.jp\/blog\/2021\/12\/column_510\/","title":{"rendered":"2023\u5e7410\u6708\u65bd\u884c\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u65bd\u884c\u306b\u5099\u3048\u3001\u62c5\u5f53\u8005\u304c\u3084\u308b\u3079\u304d\u3053\u3068\u3068\u306f"},"content":{"rendered":"\t  \n\n\n<p>2018\u5e74\uff08\u4ee4\u548c\u5143\u5e74\uff0910\u67081\u65e5\u6d88\u8cbb\u7a0e\u5897\u7a0e\u3068\u3068\u3082\u306b\u8efd\u6e1b\u7a0e\u7387\u306e\u904b\u7528\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002\u30a4\u30fc\u30c8\u30a4\u30f3\u3068\u6301\u3061\u5e30\u308a\u3067\u7a0e\u7387\u304c\u5909\u308f\u308b\u3053\u3068\u304b\u3089\u3001\u30b7\u30b9\u30c6\u30e0\u306e\u5bfe\u5fdc\u3084\u30eb\u30fc\u30eb\u306e\u5236\u5b9a\u306a\u3069\u5bfe\u5fdc\u306b\u8ffd\u308f\u308c\u305f\u4f01\u696d\u69d8\u3082\u8a18\u61b6\u306b\u65b0\u3057\u3044\u3053\u3068\u3067\u3057\u3087\u3046\u3002<br>\u3053\u306e\u5897\u7a0e\u306b\u4f34\u3044\u30012023\u5e74\uff08\u4ee4\u548c5\u5e74\uff0910\u67081\u65e5\u304b\u3089\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<br><br>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u304b\u3001\u696d\u52d9\u4e0a\u3067\u6c17\u3092\u3064\u3051\u308b\u3079\u304d\u3053\u3068\u306f\u4f55\u304c\u3042\u308b\u304b\u306a\u3069\u3001\u5b9f\u52d9\u9762\u3067\u5fc5\u8981\u306a\u60c5\u5831\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u307f\u307e\u3057\u305f\u3002<\/p>\n\n\n\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\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f<\/a><ul><li><a href=\"#i-2\">\u6982\u8981<\/a><\/li><li><a href=\"#i-3\">\u76ee\u7684<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u308f\u308b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7528\u8a9e<\/a><ul><li><a href=\"#i-5\">\uff11\u3001\u9069\u683c\u8acb\u6c42\u66f8<\/a><\/li><li><a href=\"#i-6\">\uff12\u3001\u514d\u7a0e\u4e8b\u696d\u8005<\/a><\/li><li><a href=\"#i-7\">\uff13\u3001\u4ed5\u5165\u308c\u7a0e\u984d\u63a7\u9664<\/a><\/li><\/ul><\/li><li><a href=\"#i-8\">\u63a7\u9664\u3055\u308c\u308b\u53d6\u5f15<\/a><\/li><li><a href=\"#i-9\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u7d4c\u7406\u696d\u52d9\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/a><ul><li><a href=\"#i-10\">\u25a0\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/a><\/li><li><a href=\"#i-11\">\uff11\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332<\/a><\/li><li><a href=\"#i-12\">\uff12\u3001\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306e\u66f8\u5f0f\u5909\u66f4<\/a><\/li><li><a href=\"#i-13\">\uff13\u3001\u4ed5\u5165\u308c\u5148\u306e\u691c\u8a0e<\/a><\/li><li><a href=\"#i-14\">\uff14\u3001\u8acb\u6c42\u66f8\u306e\u7ba1\u7406\u65b9\u6cd5\u3092\u691c\u8a0e<\/a><\/li><li><a href=\"#i-15\">\u25a0\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-16\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u5fdc\u3092\u65e9\u3081\u306b\u30b9\u30b1\u30b8\u30e5\u30fc\u30ea\u30f3\u30b0\u3057\u307e\u3057\u3087\u3046<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f<\/strong><\/span><\/h2>\n\n\n\n<h3><span id=\"i-2\">\u6982\u8981<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306f\u6b63\u5f0f\u306b\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice.htm\" target=\"_blank\" rel=\"noreferrer noopener\"><u>\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f<\/u><\/a>\u300d\u3068\u8a00\u3044\u3001<br><strong>\u201d\u30fb \u58f2\u624b\u3067\u3042\u308b\u767b\u9332\u4e8b\u696d\u8005\u306f\u3001\u8cb7\u624b\u3067\u3042\u308b\u53d6\u5f15\u76f8\u624b\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u304b\u3089\u6c42\u3081\u3089\u308c\u305f\u3068\u304d\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\uff08\u4fdd\u5b58\u306e\u7fa9\u52d9\u3082\u3042\u308a\uff09\u3002<br>&nbsp;\u30fb\u8cb7\u624b\u306f\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u3001\u539f\u5247\u3068\u3057\u3066\u3001\u53d6\u5f15\u76f8\u624b\uff08\u58f2\u624b\uff09\u3067\u3042\u308b\u767b\u9332\u4e8b\u696d\u8005\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u4fdd\u5b58\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u201d<\/strong><br>\u51fa\u5178\uff1a<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020009-098_03.pdf\"><u>\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/u><\/a><\/span>\u3088\u308a<br>\u3068\u3001\u3042\u308b\u901a\u308a\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u904b\u7528\u306b\u3064\u3044\u3066\u767b\u9332\u4e8b\u696d\u8005\u3067\u3042\u308b\u304b\u306a\u3069\u6307\u5b9a\u3055\u308c\u305f\u9805\u76ee\u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u5fc5\u9808\u8981\u4ef6\u306b\u3064\u3044\u3066\u660e\u793a\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<h3><span id=\"i-3\">\u76ee\u7684<\/span><\/h3>\n\n\n\n<p>\u8efd\u6e1b\u7a0e\u7387\u306e\u5c0e\u5165\u3092\u3075\u307e\u3048\u3001\u300c\u6b63\u3057\u3044\u7a0e\u984d\u3068\u7a0e\u7387\u300d\u3067\u53d6\u5f15\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u660e\u78ba\u306b\u3057\u3001\u9069\u5207\u306b\u5e73\u7b49\u306b\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u3053\u3068\u304c\u672c\u5236\u5ea6\u306e\u76ee\u7684\u3067\u3059\u3002\u53d6\u5f15\u306e\u900f\u660e\u6027\u3092\u9ad8\u3081\u308b\u3053\u3068\u3068\u5408\u308f\u305b\u3066\u3001\u73fe\u5728\u306e\u5236\u5ea6\u3067\u306f\u300c\u76ca\u7a0e\u300d\u3068\u3044\u3046\u554f\u984c\u306e\u89e3\u6d88\u3082\u76ee\u7684\u306e\u3072\u3068\u3064\u3068\u8a00\u3048\u307e\u3059\u3002<br>\u76ca\u7a0e\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u306e\u6551\u6e08\u63aa\u7f6e\u3082\u542b\u3081\u3066\u3001\u6d88\u8cbb\u8005\u304c\u4e8b\u696d\u8005\u306b\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u306e\u4e00\u90e8\u304c\u7d0d\u7a0e\u3055\u308c\u305a\u306b\u4e8b\u696d\u8005\u306e\u5229\u76ca\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3068\u3044\u3046\u3053\u3068\u3067\u554f\u984c\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<br><span style=\"font-size: revert; color: initial;\">\u5f15\u7528\uff1a\u30cb\u30c3\u30bb\u30a4\u57fa\u790e\u7814\u7a76\u6240\u300c<\/span><span style=\"font-size: revert; color: rgb(51, 102, 255);\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nli-research.co.jp\/report\/detail\/id=62962?pno=2&amp;site=nli\"><u>\u30a4\u30f3\u30dc\u30a4\u30b9\u65b9\u5f0f\u5c0e\u5165\u306b\u3088\u308b\u76ca\u7a0e\u306e\u6291\u5236\uff0d\u514d\u7a0e\u4e8b\u696d\u8005\u3078\u306e\u5f71\u97ff\u3068\u4eca\u5f8c\u306e\u6d88\u8cbb\u7a0e\u306e\u516c\u5e73\u6027\u78ba\u4fdd\u306b\u5411\u3051\u3066<\/u><\/a><\/span><span style=\"font-size: revert; color: initial;\">\u300d<\/span><\/p>\n\n\n\n<h2><span id=\"i-4\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u308f\u308b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7528\u8a9e<\/strong><\/span><\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u8a9e\u308b\u4e0a\u3067\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u7528\u8a9e\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3><span id=\"i-5\"><strong>\uff11\u3001\u9069\u683c\u8acb\u6c42\u66f8<\/strong><\/span><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3067\u306f\u3001\u201d<strong>\u300c\u58f2\u624b\u304c\u3001\u8cb7\u624b\u306b\u5bfe\u3057\u6b63\u78ba\u306a\u9069\u7528\u7a0e\u7387\u3084\u6d88\u8cbb\u7a0e\u984d\u7b49\u3092\u4f1d\u3048\u308b\u305f\u3081\u306e\u624b\u6bb5\u300d<\/strong>\u3067\u3042\u308a\u3001\u4e00\u5b9a\u306e\u4e8b\u9805\u304c\u8a18\u8f09\u3055\u308c\u305f\u8acb\u6c42\u66f8\u3084\u7d0d\u54c1\u66f8\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u66f8\u985e\u201d \u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002<br>\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\u300c<span style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/300416.pdf\"><u>\u6d88\u8cbb\u7a0e\u306e\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u65b9\u5f0f\u3068\u3057\u3066\u9069\u683c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u304c\u5c0e\u5165\u3055\u308c\u307e\u3059<\/u><\/a><\/span>\u300d<\/p>\n\n\n\n<p>\u3053\u308c\u307e\u3067\u3082\u8a18\u8f09\u4e8b\u9805\u306b\u306f\u5909\u66f4\u304c\u3042\u308a\u307e\u3057\u305f\u3002<br><span style=\"font-size: revert; color: initial;\">2018\u5e74\uff08\u4ee4\u548c\u5143\u5e74\uff09\uff19\u670830\u65e5\u307e\u3067\u306f\u300c\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u65b9\u5f0f\u3067\u30012018\u5e74\uff08\u4ee4\u548c\u5143\u5e74\uff0910\u67081\u65e5\u304b\u3089\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u9069\u7528\u306b\u306a\u308b\u524d\u65e5\u306e2023\u5e74\uff08\u4ee4\u548c5\u5e74\uff099\u670830\u65e5\u307e\u3067\u306f\u79fb\u884c\u671f\u9593\u3068\u3057\u3066\u3001\u300c\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u4fdd\u5b58\u65b9\u5f0f\u300d\u3068\u547c\u3070\u308c\u308b\u65b9\u5f0f\u30672\u70b9\u304c\u8ffd\u52a0\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u8acb\u6c42\u66f8\u7b49\u4fdd\u5b58\u65b9\u5f0f<br>\uff08\u301c2018\u5e749\u670830\u65e5\u307e\u3067\uff09<\/td><td>\uff1c\u73fe\u5728\uff1e\u533a\u5206\u8a18\u8f09\u8acb\u6c42\u66f8\u4fdd\u5b58\u65b9\u5f0f<br>\uff082018\u5e7410\u67081\u65e5\u304b\u30892023\u5e749\u670830\u65e5\uff09<\/td><\/tr><tr><td>\u767a\u884c\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/td><td>\u767a\u884c\u8005\uff08\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\uff09\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/td><\/tr><tr><td>\u53d6\u5f15\u5e74\u6708\u65e5\u53d6\u5f15\u5185\u5bb9<\/td><td>\u53d6\u5f15\u5e74\u6708\u65e5\u53d6\u5f15\u5185\u5bb9<\/td><\/tr><tr><td>\u53d6\u5f15\u91d1\u984d<\/td><td>\u53d6\u5f15\u91d1\u984d<\/td><\/tr><tr><td>\u5b9b\u540d<\/td><td>\u5b9b\u540d<\/td><\/tr><tr><td>&nbsp;<\/td><td>\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u3067\u3042\u308b\u65e8\u306e\u8868\u8a18<\/td><\/tr><tr><td>&nbsp;<\/td><td>\u9069\u7528\u7a0e\u7387\u6bce\u306e\u5408\u8a08\u91d1\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>2023\u5e7410\u67081\u65e5\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u65bd\u884c\u5f8c\u306f\u3055\u3089\u306b3\u70b9\u304c\u8ffd\u52a0\u306b\u306a\u308a\u307e\u3059\u3002<br><strong>\u30fb\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7<\/strong><br><strong>\u30fb\u9069\u7528\u7a0e\u7387<\/strong><br><strong>\u30fb\u9069\u7528\u7a0e\u7387\u6bce\u306e\u5408\u8a08\u6d88\u8cbb\u7a0e\u984d<\/strong><br>\u3053\u306e\u3088\u3046\u306b\u7d30\u304b\u304f\u8a18\u8f09\u3092\u3055\u305b\u308b\u3053\u3068\u3067\u3001\u5e73\u7b49\u306b\u9069\u6b63\u306b\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u3088\u3046\u306b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3><span id=\"i-6\"><strong>\uff12\u3001\u514d\u7a0e\u4e8b\u696d\u8005<\/strong><\/span><\/h3>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u306f\u3001\u4e2d\u5c0f\u4f01\u696d\u6551\u6e08\u63aa\u7f6e\u306e\u4e00\u8cab\u3067\u5e74\u9593\u306e\u58f2\u4e0a\u304c\u4e00\u5343\u4e07\u4ee5\u4e0b\u3067\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u4e8b\u696d\u8005\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br>\u6d88\u8cbb\u7a0e\u7d0d\u4ed8\u984d\u306f\u5927\u307e\u304b\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br><br><strong>\u58f2\u4e0a\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u30fc\u4ed5\u5165\u306b\u4fc2\u308b\u6d88\u8cbb\u7a0e\u3000\uff1d\u3000\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d<\/strong><\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f<strong>\u8ab2\u7a0e\u58f2\u4e0a\u00d710\/110\u30fc\u8ab2\u7a0e\u4ed5\u5165\u00d710\/110\uff1d\u7d0d\u4ed8\u984d<\/strong>\u3068\u306a\u308a\u3001\u56fd\u7a0e\u3068\u5730\u65b9\u6d88\u8cbb\u7a0e\u3092\u5206\u3051\u3066\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br>\u514d\u7a0e\u4e8b\u696d\u8005\u306b\u304a\u3044\u3066\u306f\u3001\u3053\u306e\u300c\u7d0d\u4ed8\u6d88\u8cbb\u7a0e\u984d\u300d\u3092\u7d0d\u7a0e\u514d\u9664\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\uff08\u76ca\u7a0e\uff09<br><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3><span id=\"i-7\"><strong>\uff13\u3001\u4ed5\u5165\u308c\u7a0e\u984d\u63a7\u9664<\/strong><\/span><\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7d0d\u4ed8\u306b\u3042\u305f\u308a\u3001\u4ed5\u5165\u308c\u306e\u5404\u53d6\u5f15\u306e\u305f\u3073\u306b\u7a0e\u91d1\u304c\u304b\u304b\u3089\u306a\u3044\u3088\u3046\u3001<br><strong>\u8ab2\u7a0e\u58f2\u4e0a\u00d710\/110\u30fc\u8ab2\u7a0e\u4ed5\u5165\u00d710\/110\uff1d\u7d0d\u4ed8\u984d<\/strong><br>\u3068\u3001\u7a0e\u304c\u7d2f\u7a4d\u3057\u306a\u3044\u3088\u3046\u306a\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2><span id=\"i-8\"><strong>\u63a7\u9664\u3055\u308c\u308b\u53d6\u5f15<\/strong><\/span><\/h2>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304b\u3089\u63a7\u9664\u3055\u308c\u308b\u53d6\u5f15\u3082\u3042\u308b\u3053\u3068\u3082\u77e5\u3063\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u3001\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3088\u308a\u63a7\u9664\u53d6\u5f15\u306b\u3064\u3044\u3066\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\r\n            <div class=\"list01\">\r\n          <ol>      \r\n                <li>\uff13\u4e07\u5186\u672a\u6e80\u306e\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\uff08\u8239\u8236\u3001\u30d0\u30b9\u53c8\u306f\u9244\u9053\uff09\u306b\u3088\u308b\u65c5\u5ba2\u306e\u904b\u9001\uff08\u4ee5\u4e0b\u300c\u516c\u5171\u4ea4\u901a\u6a5f\u95a2\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09<\/li>\r\n\r\n                <li>\u51fa\u8377\u8005\u7b49\u304c\u5378\u58f2\u5e02\u5834\u306b\u304a\u3044\u3066\u884c\u3046\u751f\u9bae\u98df\u6599\u54c1\u7b49\u306e\u8ca9\u58f2\uff08\u51fa\u8377\u8005\u304b\u3089\u59d4\u8a17\u3092\u53d7\u3051\u305f\u53d7\u8a17\u8005\u304c\u5378\u58f2\u306e\u696d\u52d9\u3068\u3057\u3066\u884c\u3046\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\r\n\r\n                <li>\u751f\u7523\u8005\u304c\u8fb2\u696d\u5354\u540c\u7d44\u5408\u3001\u6f01\u696d\u5354\u540c\u7d44\u5408\u53c8\u306f\u68ee\u6797\u7d44\u5408\u7b49\u306b\u59d4\u8a17\u3057\u3066\u884c\u3046\u8fb2\u6797\u6c34\u7523\u7269\u306e\u8ca9\u58f2\uff08\u7121\u6761\u4ef6\u59d4\u8a17\u65b9\u5f0f\u304b\u3064\u5171\u540c\u8a08\u7b97\u65b9\u5f0f\u306b\u3088\u308a\u751f\u7523\u8005\u3092\u7279\u5b9a\u305b\u305a\u306b\u884c\u3046\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\r\n\r\n                <li>\uff13\u4e07\u5186\u672a\u6e80\u306e\u81ea\u52d5\u8ca9\u58f2\u6a5f\u53ca\u3073\u81ea\u52d5\u30b5\u30fc\u30d3\u30b9\u6a5f\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u5546\u54c1\u306e\u8ca9\u58f2\u7b49\uff08\u4ee5\u4e0b\u300c\u81ea\u52d5\u8ca9\u58f2\u6a5f\u7279\u4f8b\u300d\u3068\u3044\u3044\u307e\u3059\u3002\uff09<\/li>\r\n\r\n                <li>\u90f5\u4fbf\u5207\u624b\u985e\u306e\u307f\u3092\u5bfe\u4fa1\u3068\u3059\u308b\u90f5\u4fbf\u30fb\u8ca8\u7269\u30b5\u30fc\u30d3\u30b9\uff08\u90f5\u4fbf\u30dd\u30b9\u30c8\u306b\u5dee\u3057\u51fa\u3055\u308c\u305f\u3082\u306e\u306b\u9650\u308a\u307e\u3059\u3002\uff09<\/li>\r\n\r\n              <\/ol>\r\n        <\/div>\r\n        \n\n\n<p><span style=\"font-size: revert; color: initial;\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<\/span><a style=\"font-size: revert; font-style: inherit; font-variant-ligatures: inherit; font-variant-caps: inherit; font-weight: inherit;\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/qa\/01-07.pdf\"><span style=\"color: #3366ff;\"><u>\uff12 \u4ea4\u4ed8\u7fa9\u52d9\u306e\u514d\u9664<\/u><\/span><\/a><span style=\"font-size: revert; color: initial;\">\u300d<\/span><\/p>\n\n\n\n<h2><span id=\"i-9\"><strong>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3067\u7d4c\u7406\u696d\u52d9\u306f\u3069\u3046\u5909\u308f\u308b\uff1f<\/strong><\/span><\/h2>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u308b\u306b\u3042\u305f\u3063\u3066\u4f01\u696d\u3068\u3057\u3066\u3001\u7279\u306b\u7d4c\u7406\u62c5\u5f53\u8005\u306b\u5fc5\u8981\u306a\u3053\u3068\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3><span id=\"i-10\"><strong>\u25a0\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408<\/strong><\/span><\/h3>\n\n\n\n<h3><span id=\"i-11\"><strong>\uff11\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332<\/strong><\/span><\/h3>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u767b\u9332\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u30022021\u5e74\uff08\u4ee4\u548c3\u5e74\uff0910\u67081\u65e5\u304b\u3089\u958b\u59cb\u3055\u308c\u3066\u304a\u308a\u3001\u539f\u5247\u3068\u3057\u3066\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u958b\u59cb\u306b\u306a\u308b2023\u5e74\uff08\u4ee4\u548c5\u5e74\uff093\u670831\u65e5\u307e\u3067\u306b\u767b\u9332\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br>\u56fd\u7a0e\u5e81\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020009-098_03.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u306b\u306f\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u306b\u306f<\/a><\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3><span id=\"i-12\"><strong>\uff12\u3001\u767a\u884c\u3059\u308b\u8acb\u6c42\u66f8\u306e\u66f8\u5f0f\u5909\u66f4<\/strong><\/span><\/h3>\n\n\n\n<p>\u5236\u5ea6\u306b\u5247\u308a\u3001\u9805\u76ee\u3092\u7db2\u7f85\u3067\u304d\u308b\u3088\u3046\u66f8\u5f0f\u306e\u78ba\u8a8d\u3001\u5909\u66f4\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c0e\u5165\u3057\u3066\u3044\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u5bfe\u5fdc\u304c\u53ef\u80fd\u304b\u30a2\u30c3\u30d7\u30c7\u30fc\u30c8\u60c5\u5831\u306e\u78ba\u8a8d\u3084\u3001\u60c5\u5831\u304c\u516c\u958b\u3055\u308c\u3066\u306a\u3044\u5834\u5408\u306f\u30b7\u30b9\u30c6\u30e0\u63d0\u4f9b\u4f1a\u793e\u3078\u65e9\u3081\u306b\u554f\u3044\u5408\u308f\u305b\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u5bfe\u5fdc\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u30b7\u30b9\u30c6\u30e0\u306e\u5165\u308c\u66ff\u3048\u691c\u8a0e\u306e\u5fc5\u8981\u6027\u3082\u751f\u3058\u307e\u3059\u3002\u4e88\u7b97\u306b\u95a2\u308f\u308b\u3053\u3068\u306a\u306e\u3067\u3001\u65e9\u3081\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3><span 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style=\"color: #3366ff;\"><a style=\"color: #3366ff;\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\" target=\"_blank\" rel=\"noreferrer 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&#8230; 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