{"id":2264,"date":"2025-12-19T00:48:59","date_gmt":"2025-12-19T00:48:59","guid":{"rendered":"https:\/\/kuno-cpa.co.jp\/tokyotax\/?p=2264"},"modified":"2025-12-19T00:48:59","modified_gmt":"2025-12-19T00:48:59","slug":"25-003","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/tokyotax\/25-003\/","title":{"rendered":"\u4e8b\u696d\u627f\u7d99\u306f\u300c\u7a0e\u52d9\u300d\u3060\u3051\u3067\u306f\u7d42\u308f\u3089\u306a\u3044\uff01 \uff5e\u3044\u307e\u3001\u7d4c\u55b6\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u672c\u5f53\u306e\u201c\u6e96\u5099\u201d\u3068\u306f\uff5e"},"content":{"rendered":"<p>\u7686\u3055\u3093\u3001\u3053\u3093\u306b\u3061\u306f\u3002\u6771\u4eac\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u3059\u3002<br \/>\n\u3044\u3064\u3082\u30d6\u30ed\u30b0\u3092\u304a\u8aad\u307f\u3044\u305f\u3060\u304d\u3042\u308a\u304c\u3068\u3046\u3054\u3056\u3044\u307e\u3059\u3002<br \/>\n\u3055\u3066\u3001\u4eca\u56de\u306f\u300c\u4e8b\u696d\u627f\u7d99\u3068\u7a0e\u52d9\u3000\u3044\u307e\u3001\u7d4c\u55b6\u8005\u306b\u6c42\u3081\u3089\u308c\u308b\u672c\u5f53\u306e\u201c\u6e96\u5099\u201d\u300d\u306b\u3064\u3044\u3066\u304a\u8a71\u3057\u3066\u3044\u3053\u3046\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3068\u3044\u3046\u8a00\u8449\u3092\u805e\u304f\u3068\u3001\u591a\u304f\u306e\u7d4c\u55b6\u8005\u306f\u300c\u76f8\u7d9a\u7a0e\u300d\u300c\u8d08\u4e0e\u7a0e\u300d\u300c\u682a\u4fa1\u8a55\u4fa1\u300d\u3068\u3044\u3063\u305f\u7a0e\u52d9\u306e\u8a71\u3092\u601d\u3044\u6d6e\u304b\u3079\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u78ba\u304b\u306b\u3001\u3053\u308c\u3089\u306f\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3044\u3066\u907f\u3051\u3066\u901a\u308c\u306a\u3044\u91cd\u8981\u306a\u8ad6\u70b9\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u5b9f\u969b\u306e\u4e8b\u696d\u627f\u7d99\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3084\u7533\u544a\u624b\u7d9a\u304d\u3060\u3051\u3067\u5b8c\u7d50\u3059\u308b\u307b\u3069\u5358\u7d14\u306a\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u696d\u627f\u7d99\u3068\u306f\u3001\u4f1a\u793e\u306e\u682a\u5f0f\u3084\u8ca1\u7523\u3092\u5f15\u304d\u7d99\u3050\u884c\u70ba\u3067\u306f\u306a\u304f\u3001\u300c\u7d4c\u55b6\u305d\u306e\u3082\u306e\u3092\u3001\u6b21\u306e\u4e16\u4ee3\u306b\u3069\u3046\u5f15\u304d\u7d99\u3050\u304b\u300d\u3068\u3044\u3046\u6975\u3081\u3066\u7d4c\u55b6\u7684\u306a\u30c6\u30fc\u30de\u3067\u3059\u3002\u7d4c\u55b6\u8005\u304c\u3053\u308c\u307e\u3067\u62c5\u3063\u3066\u304d\u305f\u610f\u601d\u6c7a\u5b9a\u3001\u8cac\u4efb\u3001\u5224\u65ad\u57fa\u6e96\u3001\u3055\u3089\u306b\u306f\u4fa1\u5024\u89b3\u307e\u3067\u542b\u3081\u3066\u627f\u7d99\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u304c\u554f\u308f\u308c\u307e\u3059\u3002<br \/>\n\u305d\u306e\u305f\u3081\u8fd1\u5e74\u3067\u306f\u3001\u5358\u306a\u308b\u7a0e\u52d9\u624b\u7d9a\u306e\u4ee3\u884c\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u5168\u4f53\u50cf\u3092\u8e0f\u307e\u3048\u305f\u3046\u3048\u3067\u4e8b\u696d\u627f\u7d99\u3092\u652f\u63f4\u3067\u304d\u308b\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u304c\u6ce8\u76ee\u3055\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">1<\/span> \n\u306a\u305c\u3001\u4e8b\u696d\u627f\u7d99\u306f\u5f8c\u56de\u3057\u306b\u3055\u308c\u7d9a\u3051\u308b\u306e\u304b<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">2<\/span> \n\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u3082\u3001\u8a71\u304c\u524d\u306b\u9032\u307e\u306a\u3044\u7406\u7531<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">3<\/span> \n\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u304c\u95a2\u308f\u308b\u4e8b\u696d\u627f\u7d99\u3068\u306f<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">4<\/span> \n\u4e8b\u696d\u627f\u7d99\u306b\u5f37\u3044\u7a0e\u7406\u58eb\u3068\u306f\u3001\u3069\u3093\u306a\u5b58\u5728\u304b<\/a><\/li><li><a href=\"#i-5\"><span class=\"toc_number toc_depth_1\">5<\/span> \n\u4e8b\u696d\u627f\u7d99\u306f\u3001\u3044\u3064\u304b\u3089\u59cb\u3081\u308b\u3079\u304d\u304b<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\n\u306a\u305c\u3001\u4e8b\u696d\u627f\u7d99\u306f\u5f8c\u56de\u3057\u306b\u3055\u308c\u7d9a\u3051\u308b\u306e\u304b<\/span><\/h2>\n<p>\u591a\u304f\u306e\u4e2d\u5c0f\u4f01\u696d\u3067\u3001\u4e8b\u696d\u627f\u7d99\u306f\u300c\u307e\u3060\u5148\u306e\u8a71\u300d\u300c\u4eca\u3059\u3050\u56f0\u3063\u3066\u3044\u306a\u3044\u554f\u984c\u300d\u3068\u3057\u3066\u5f8c\u56de\u3057\u306b\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u65e5\u3005\u306e\u8cc7\u91d1\u7e70\u308a\u3001\u58f2\u4e0a\u78ba\u4fdd\u3001\u4eba\u6750\u5bfe\u5fdc\u306a\u3069\u306b\u8ffd\u308f\u308c\u308b\u4e2d\u3067\u3001\u5c06\u6765\u306e\u627f\u7d99\u307e\u3067\u8003\u3048\u308b\u4f59\u88d5\u304c\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u5b9f\u60c5\u3067\u3057\u3087\u3046\u3002<br \/>\n\u307e\u305f\u3001\u5f8c\u7d99\u8005\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u3001\u89aa\u65cf\u306b\u7d99\u304c\u305b\u308b\u304b\u7b2c\u4e09\u8005\u306b\u4efb\u305b\u308b\u304b\u5224\u65ad\u3067\u304d\u306a\u3044\u3001\u305d\u3082\u305d\u3082\u8ab0\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u3001\u3068\u3044\u3063\u305f\u7406\u7531\u3082\u4e8b\u696d\u627f\u7d99\u3092\u9060\u3056\u3051\u308b\u8981\u56e0\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u3055\u3089\u306b\u3001\u4e8b\u696d\u627f\u7d99\u3092\u8003\u3048\u59cb\u3081\u308b\u3068\u3001\u7a0e\u52d9\u3001\u6cd5\u52d9\u3001\u8ca1\u52d9\u3001\u7d44\u7e54\u3001\u4eba\u4e8b\u3068\u8ad6\u70b9\u304c\u4e00\u6c17\u306b\u5e83\u304c\u308a\u307e\u3059\u3002\u305d\u306e\u8907\u96d1\u3055\u3086\u3048\u306b\u3001\u5168\u4f53\u50cf\u3092\u6574\u7406\u3067\u304d\u305a\u3001\u300c\u96e3\u3057\u305d\u3046\u300d\u300c\u5f8c\u3067\u8003\u3048\u3088\u3046\u300d\u3068\u5148\u9001\u308a\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3059\u3002<br \/>\n\u3057\u304b\u3057\u3001\u3053\u306e\u5148\u9001\u308a\u3053\u305d\u304c\u6700\u5927\u306e\u30ea\u30b9\u30af\u3067\u3059\u3002\u4e8b\u696d\u627f\u7d99\u306f\u3001\u6e96\u5099\u671f\u9593\u304c\u9577\u3051\u308c\u3070\u9577\u3044\u307b\u3069\u9078\u629e\u80a2\u304c\u5897\u3048\u3001\u67d4\u8edf\u306a\u5bfe\u5fdc\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u76f4\u524d\u306b\u306a\u308c\u3070\u306a\u308b\u307b\u3069\u6253\u3066\u308b\u624b\u306f\u9650\u3089\u308c\u3001\u7d50\u679c\u3068\u3057\u3066\u671b\u307e\u306a\u3044\u5f62\u3067\u306e\u627f\u7d99\u3092\u4f59\u5100\u306a\u304f\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-2\">\n\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u3082\u3001\u8a71\u304c\u524d\u306b\u9032\u307e\u306a\u3044\u7406\u7531<\/span><\/h2>\n<p>\u300c\u3059\u3067\u306b\u7a0e\u7406\u58eb\u306b\u4e8b\u696d\u627f\u7d99\u306e\u76f8\u8ac7\u306f\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u300d\u3068\u3044\u3046\u7d4c\u55b6\u8005\u306f\u6c7a\u3057\u3066\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u591a\u304f\u304c\u300c\u7d50\u5c40\u3001\u5177\u4f53\u7684\u306a\u8a71\u306b\u306f\u306a\u3089\u306a\u304b\u3063\u305f\u300d\u3068\u3044\u3046\u5370\u8c61\u3092\u6301\u3063\u3066\u3044\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u7a0e\u306e\u6982\u7b97\u3092\u793a\u3055\u308c\u305f\u3060\u3051\u3067\u7d42\u308f\u3063\u305f\u308a\u3001\u81ea\u793e\u682a\u306e\u8a55\u4fa1\u984d\u304c\u9ad8\u3044\u304b\u4f4e\u3044\u304b\u3068\u3044\u3046\u8aac\u660e\u3067\u8a71\u304c\u6b62\u307e\u3063\u3066\u3057\u307e\u3063\u305f\u308a\u3001\u7d4c\u55b6\u305d\u306e\u3082\u306e\u306b\u8e0f\u307f\u8fbc\u3093\u3060\u8b70\u8ad6\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3088\u304f\u898b\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3053\u308c\u306f\u3001\u7a0e\u7406\u58eb\u306e\u5f79\u5272\u304c\u300c\u7a0e\u52d9\u51e6\u7406\u300d\u3084\u300c\u7533\u544a\u696d\u52d9\u300d\u306b\u9650\u5b9a\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u8d77\u3053\u308a\u304c\u3061\u3067\u3059\u3002\u7a0e\u52d9\u306f\u4e8b\u696d\u627f\u7d99\u306b\u304a\u3051\u308b\u91cd\u8981\u306a\u8981\u7d20\u306e\u4e00\u3064\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002<br \/>\n\u8ab0\u304c\u7d4c\u55b6\u3092\u62c5\u3046\u306e\u304b\u3001\u7d4c\u55b6\u6a29\u3068\u6240\u6709\u6a29\u3092\u3069\u3046\u5206\u3051\u308b\u306e\u304b\u3001\u501f\u5165\u3084\u8ca1\u52d9\u4f53\u8cea\u306f\u627f\u7d99\u306b\u8010\u3048\u3089\u308c\u308b\u306e\u304b\u3001\u627f\u7d99\u5f8c\u306b\u4f1a\u793e\u304c\u6210\u9577\u3057\u7d9a\u3051\u3089\u308c\u308b\u306e\u304b\u3002\u3053\u3046\u3057\u305f\u7d4c\u55b6\u5224\u65ad\u3092\u4f34\u3046\u8ad6\u70b9\u3092\u6574\u7406\u3057\u306a\u3051\u308c\u3070\u3001\u4e8b\u696d\u627f\u7d99\u306f\u524d\u306b\u9032\u307f\u307e\u305b\u3093\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5358\u306a\u308b\u7a0e\u52d9\u76f8\u8ac7\u3067\u306f\u306a\u304f\u3001\u7d4c\u55b6\u306e\u8996\u70b9\u304b\u3089\u4e26\u8d70\u3067\u304d\u308b\u7d4c\u55b6\u53c2\u8b00\u578b\u7a0e\u7406\u58eb\u304c\u5fc5\u8981\u3068\u3055\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n<h2><span 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