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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6210.htm\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6210.htm<\/a><br><\/cite><\/blockquote><\/figure>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u3082\u3001\u5f0a\u793e\u3068\u5f97\u610f\u5148\u306e\u9593\u3067\u3084\u308a\u3068\u308a\u306e\u969b\u306f\u3001<strong>\u6d88\u8cbb\u7a0e\u629c\u304d\u306e\u4f1d\u7968\u3092\u767a\u884c\u3059\u308c\u3070\u826f\u3044<\/strong>\u3068\u8a00\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u70b9\u306f<strong>\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u3063\u3066\u3082\u3001\u554f\u984c\u306f\u3001\u6d88\u8cbb\u7a0e\u306e\u984d\u304b\u3089\u5546\u54c1\u306e\u539f\u4fa1\u304c\u308f\u304b\u3063\u3066\u3057\u307e\u3046\u4e8b<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u306e\u306f\u8f38\u5165\u8005\u3001\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u306b\u539f\u4fa1\u304c\u308f\u304b\u3063\u3066\u3057\u307e\u3046\u4e8b\u3092\u907f\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u901a\u95a2\u4f1a\u793e\u306b\u7acb\u66ff\u3048\u6255\u3044\u3092\u3057\u3066\u3082\u3089\u3063\u3066\u3082\u3001\u6700\u7d42\u7684\u306b\u8acb\u6c42\u3059\u308b\u6642\u70b9\u3067\u308f\u304b\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/strong>\u8f38\u51fa\u7528\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u8f38\u5165\u7528\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u30922\u4ef6\u4f5c\u6210\u3059\u308b\u3053\u3068\u3067\u539f\u4fa1\u3092\u958b\u793a\u3059\u308b\u3053\u3068\u304c\u907f\u3051\u3089\u308c\u3066\u3082\u3001\u4eca\u5ea6\u306f\u8f38\u5165\u7528\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u3067\u58f2\u5024\u304c\u958b\u793a\u3055\u308c\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u5f0a\u793e\u306e\u5f97\u610f\u5148\u3082\u58f2\u5024\u304c\u5f0a\u793e\u306b\u308f\u304b\u3063\u3066\u3057\u307e\u3046\u4e8b\u306f\u7d76\u5bfe\u907f\u3051\u305f\u3044\u3001\u3068\u304a\u3063\u3057\u3083\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u300c\u4e09\u56fd\u9593\u8cbf\u6613\u300d<\/strong>\u3068\u3044\u3046\u5f62\u614b\u304c\u3042\u308b\u4ee5\u4e0a\u3001\u3053\u3093\u306a\u4f8b\u306f\u3055\u304c\u305b\u3070\u5c71\u307b\u3069\u3042\u308b\u306f\u305a\u3067\u3059\u3002\u305d\u308c\u306a\u3089\u3001\u7d4c\u9a13\u306e\u3042\u308b\u4f01\u696d\u306e\u7686\u3055\u3093\u306f\u3053\u306e\u554f\u984c\u3092\u3069\u3046\u3084\u3063\u3066\u89e3\u6c7a\u3057\u3066\u3044\u308b\u306e\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u79c1\u81ea\u8eab\u3001\u56f3\u306b\u3057\u3066\u982d\u306e\u4e2d\u3092\u3082\u3046\u4e00\u5ea6\u6574\u7406\u3057\u305f\u3068\u3053\u308d\u3001<strong>\u7b2c\u4e09\u56fd\u306b\u5f53\u305f\u308b\u4f1a\u793e\u304c\uff12\u793e\u4ecb\u5165\u3057\u3066\u3044\u308b\u304b\u3089\u4e8b\u304c\u3084\u3084\u3053\u3057\u304f\u306a\u3063\u3066\u3044\u308b<\/strong>\u3053\u3068\u306b\u6c17\u304c\u4ed8\u304d\u307e\u3057\u305f\u3002\u51b7\u9759\u306b\u306a\u308c\u3070\u3059\u3050\u6c17\u4ed8\u304f\u4e8b\u304c\u6df7\u4e71\u3059\u308b\u3068\u5168\u304f\u898b\u3048\u3066\u3044\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u305d\u3093\u306a\u6642\u306b\u3001\u901a\u95a2\u4f1a\u793e\u304b\u3089\u9023\u7d61\u304c\u3042\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p><strong>\u30e1\u30fc\u30ab\u30fc\u304b\u3089\u30a8\u30f3\u30c9\u30e6\u30fc\u30b6\u30fc\u307e\u3067\u3001\uff14\u793e\u304c\u7d61\u3093\u3067\u304f\u308b\u5f62\u614b\u3067\u306f\u7269\u7406\u7684\u306b\u4f5c\u696d\u306f\u7121\u7406<\/strong>\u3001\u3068\u306e\u4e8b\u3067\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3069\u3053\u304b\u306e\u6bb5\u968e\u3067\u539f\u4fa1\u3001\u58f2\u4fa1\u304c\u6f0f\u308c\u308b\u4e8b\u3092\u907f\u3051\u3089\u308c\u306a\u3044\u306e\u3067\u3001\u901a\u95a2\u4f1a\u793e\u3068\u3057\u3066\u3082\u30ea\u30b9\u30af\u304c\u9ad8\u3059\u304e\u308b\u3068\u306e\u4e8b\u3067\u3059\u3002\u5f93\u3063\u3066\u3001\u300c<strong>\u5f0a\u793e\u629c\u304d\u3067\u53d6\u5f15\u3092\u3059\u308c\u3070\u4e8b\u306f\u3046\u307e\u304f\u904b\u3076\u306e\u3067\u306f\u300d<\/strong>\u3068\u63d0\u6848\u3092\u9802\u304d\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u306b\u3066\u3001\u4e09\u56fd\u9593\u8cbf\u6613\u306e\u304a\u8a71\u306f\u3042\u3063\u3051\u306a\u304f\u5f0a\u793e\u306e\u624b\u304b\u3089\u96e2\u308c\u308b\u4e8b\u3068\u306a\u308a\u307e\u3057\u305f\u304c\u3001\u30e0\u30ba\u30ab\u30b7\u30a4\u306a\u3041\u3001\u3068\u611f\u3058\u305f\u306e\u306f\u79c1\u306e\u982d\u304c\u60aa\u3059\u304e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001<strong>\u53d6\u6271\u984d\u304c\u5927\u304d\u3051\u308c\u3070\u3001\u81ea\u7531\u8cbf\u6613\u5354\u5b9a\u3092\u5229\u7528\u3057\u3001\u6771\u5357\u30a2\u30b8\u30a2\u8af8\u56fd\u3092\u62e0\u70b9\u3068\u3057\u3066\u3001\u7a0e\u5236\u9762\u3067\u512a\u9047\u3055\u308c\u308b\u3088\u3046\u73fe\u5730\u6cd5\u4eba\u3067\u3082\u8a2d\u7acb\u3057\u5546\u58f2\u3092\u3059\u308b\u4e8b\u304c\u8ce2\u660e\u306a\u3088\u3046\u3067\u3059\u3002<\/st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