{"id":78,"date":"2019-04-18T10:19:16","date_gmt":"2019-04-18T01:19:16","guid":{"rendered":"https:\/\/www.inari-taxoffice.com\/shikinguri\/s-knowledge\/s-knowledge10\/"},"modified":"2019-05-10T13:25:31","modified_gmt":"2019-05-10T04:25:31","slug":"s-knowledge10","status":"publish","type":"page","link":"https:\/\/www.inari-taxoffice.com\/shikinguri\/s-knowledge\/s-knowledge10\/","title":{"rendered":"\u878d\u8cc7\u5be9\u67fb\u306e\u969b\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3059\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8"},"content":{"rendered":"<h1>\u878d\u8cc7\u5be9\u67fb\u306e\u969b\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3059\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h1>\r\n<p>\u878d\u8cc7\u5be9\u67fb\u306e\u57fa\u6e96\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u72ec\u81ea\u306b\u5b9a\u3081\u3066\u304a\u308a\u3001\u305d\u306e\u5be9\u67fb\u57fa\u6e96\u3068\u3044\u3046\u306e\u306f\u5916\u90e8\u306b\u516c\u8868\u3055\u308c\u3066\u3044\u306a\u3044\u70ba\u3001\u25cb\u25cb\u9280\u884c\u306e\u878d\u8cc7\u5be9\u67fb\u57fa\u6e96\u306f\u25cf\u25cf\u25cf\u3068\u00d7\u00d7\u00d7\u3067\u3042\u308b\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u4e8b\u306f\u6211\u3005\u91d1\u878d\u6a5f\u95a2\u5916\u306e\u4eba\u9593\u306b\u306f\u308f\u304b\u308a\u3048\u306a\u3044\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u304c\u6c7a\u7b97\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u969b\u3001\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3059\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3068\u3044\u3046\u306e\u304c\u3042\u308a\u3001\u30d7\u30ed\u30d1\u30fc\u878d\u8cc7\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u969b\u306f\u3001\u305d\u306e\u30c1\u30a7\u30c3\u30af\u30dd\u30a4\u30f3\u30c8\u3092\u5168\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u5168\u3066\u306e\u9805\u76ee\u306b\u30d0\u30c4\u304c\u3064\u304f\u5834\u5408\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u65b0\u305f\u306a\u878d\u8cc7\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u305b\u3093\u3002<\/p>\r\n<p>\u3053\u306e\u30da\u30fc\u30b8\u3067\u306f\u3001\u305d\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3059\u308b\uff13\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3054\u8aac\u660e\u3055\u305b\u3066\u9802\u304d\u307e\u3059\u3002<\/p>\r\n<h2>\u8fd4\u6e08\u80fd\u529b<\/h2>\r\n<p>\u91d1\u878d\u6a5f\u95a2\u304c\u6c7a\u7b97\u66f8\u3092\u898b\u308b\u969b\u3001\u6700\u521d\u306b\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u300c\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u306f\u3001\u305d\u3082\u305d\u3082\u55b6\u5229\u4f01\u696d\u3067\u3059\u306e\u3067\u3001\u8fd4\u6e08\u80fd\u529b\u304c\u3042\u308b\u4f1a\u793e\u306b\u8cc7\u91d1\u3092\u8cb8\u4ed8\u3051\u3001\u5229\u606f\u53ce\u5165\u3092\u5f97\u3066\u58f2\u4e0a\u3092\u4e0a\u3052\u3066\u3044\u308b\u3053\u3068\u3092\u8003\u3048\u308b\u3068\u3001\u6700\u521d\u306b\u8fd4\u6e08\u80fd\u529b\u3092\u78ba\u8a8d\u3059\u308b\u306e\u306f\u5f53\u7136\u3068\u8a00\u3048\u3070\u5f53\u7136\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u8fd4\u6e08\u80fd\u529b\u306e\u78ba\u8a8d\u65b9\u6cd5\u3067\u3059\u304c\u3001\u300c\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\uff0b\u6e1b\u4fa1\u511f\u5374\u8cbb\u300d\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u3068\u3044\u3046\u306e\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u5f8c\u306b\u3001\u4f1a\u793e\u306b\u6b8b\u308b\u5229\u76ca\u3068\u306a\u308a\u3001\u58f2\u639b\u91d1\u306e\u5165\u91d1\u3084\u8cb7\u639b\u91d1\u306e\u652f\u6255\u3044\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306a\u3069\u306e\u7406\u7531\u306b\u3088\u308a\u671f\u672b\u6642\u70b9\u3067\u306f\u4e00\u81f4\u3057\u307e\u305b\u3093\u304c\u3001\u6700\u7d42\u7684\u306b\u306f\u4eca\u671f\u306e\u55b6\u696d\u6d3b\u52d5\u306b\u3088\u308a\u5897\u52a0\u3057\u305f\u73fe\u91d1\u306e\u984d\u3092\u610f\u5473\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u306f\u3001\u51fa\u91d1\u3092\u4f34\u308f\u306a\u3044\u8cbb\u7528\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u524d\u8ff0\u306e\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u306b\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8db3\u3057\u305f\u91d1\u984d\u304c\u3001\u5b9f\u8cea\u7684\u306b\u4eca\u671f\u5897\u52a0\u3057\u305f\u73fe\u91d1\u306e\u984d\uff08\u501f\u5165\u8fd4\u6e08\u306b\u5145\u3066\u308b\u3053\u3068\u304c\u51fa\u6765\u308b\u984d\uff09\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u305f\u3060\u3057\u3001\u524d\u8ff0\u306e\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u304c\u3001\u81ea\u52d5\u7684\u306b\u300c\u8fd4\u6e08\u80fd\u529b\u300d\u306e\u91d1\u984d\u3068\u3057\u3066\u63a1\u7528\u3055\u308c\u308b\u304b\u3068\u3044\u3046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class=\"table fee\">\r\n  <tr>\r\n    <th>\u5f79\u54e1\u5831\u916c\u984d<\/th>\r\n    <td>\uff11\uff12\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n  <tr>\r\n    <th>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/th>\r\n    <td>\uff12\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n  <tr>\r\n    <th>\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca<\/th>\r\n    <td>\uff12\uff12\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n<\/table>\r\n<p>\u4e0a\u8a18\u306e\u3088\u3046\u306a\u4f1a\u793e\u304c\u3042\u308b\u3068\u3057\u307e\u3059\u3002\u300c\u6c7a\u7b97\u66f8\u4e0a\u300d\u306e\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u306e\u91d1\u984d\u304c\uff12\uff12\uff10\u4e07\u5186\u3001\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\uff12\uff10\u4e07\u5186\u3067\u3042\u308b\u70ba\u3001\u3053\u306e\u4f1a\u793e\u306e\u8fd4\u6e08\u80fd\u529b\u306f\u3001\uff12\uff12\uff10\u4e07\u5186\uff0b\uff12\uff10\u4e07\u5186\uff1d\uff12\uff14\uff10\u4e07\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u3001\u300c\u6c7a\u7b97\u66f8\u4e0a\u300d\u3067\u306f\u3001\u5e74\u9593\uff12\uff14\uff10\u4e07\u5186\u306e\u501f\u5165\u8fd4\u6e08\u539f\u8cc7\u304c\u3042\u308b\u3068\u3044\u3046\u4e8b\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u91d1\u878d\u6a5f\u95a2\u306f\u984d\u9762\u901a\u308a\u306e\u6570\u5024\u3067\u306f\u5224\u65ad\u3057\u307e\u305b\u3093\u3002\u305d\u306e\u4ee3\u8868\u8005\u306b\u751f\u6d3b\u8cbb\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u6301\u3061\u5bb6\u306a\u3089\u4f4f\u5b85\u30ed\u30fc\u30f3\u306e\u6709\u7121\u3001\u8cc3\u8cb8\u306a\u3089\u5bb6\u8cc3\u306e\u91d1\u984d\u3001\u914d\u5076\u8005\u306e\u6709\u7121\u3084\u914d\u5076\u8005\u306e\u5c31\u52b4\u72b6\u6cc1\u3001\u6276\u990a\u5bb6\u65cf\u306e\u6709\u7121\u7b49\u3092\u78ba\u8a8d\u3057\u3001\u6982\u306d\u767a\u751f\u3059\u308b\u3067\u3042\u308d\u3046\u751f\u6d3b\u8cbb\u3092\u63a8\u6e2c\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u59bb\u304c\u5c02\u696d\u4e3b\u5a66\u3067\u5b50\u4f9b\u304c\u3044\u308c\u3070\u3001\u6708\u984d\uff13\uff10\u4e07\u5186\u7a0b\u5ea6\u306e\u751f\u6d3b\u8cbb\u306f\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\uff13\uff10\u4e07\u5186\u00d7\uff11\uff12\u30f5\u6708\uff1d\uff13\uff16\uff10\u4e07\u5186\u3092\u4fee\u6b63\u5f8c\u306e\u5f79\u54e1\u5831\u916c\u984d\u3068\u3057\u3066\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca\u3092\u7b97\u51fa\u3059\u308b\u70ba\u3001\u4e0b\u8a18\u306e\u3088\u3046\u306a\u6570\u5024\u306b\u4fee\u6b63\u3055\u308c\u307e\u3059\u3002<\/p>\r\n<h3>\u91d1\u878d\u6a5f\u95a2\u306b\u3088\u308b\u4fee\u6b63\u5f8c\u306e\u6570\u5024<\/h3>\r\n<table class=\"table fee\">\r\n  <tr>\r\n    <th>\u5f79\u54e1\u5831\u916c\u984d<\/th>\r\n    <td>\uff13\uff16\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n  <tr>\r\n    <th>\u6e1b\u4fa1\u511f\u5374\u8cbb<\/th>\r\n    <td>\uff12\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n  <tr>\r\n    <th>\u7a0e\u5f15\u304d\u5f8c\u5f53\u671f\u7d14\u5229\u76ca<\/th>\r\n    <td>\u25b3\uff12\uff10\u4e07\u5186<\/td>\r\n  <\/tr>\r\n<\/table>\r\n<p>\u5f93\u3063\u3066\u3001\u4e0a\u8a18\u306e\u4f1a\u793e\u306e\u300c\u4fee\u6b63\u5f8c\u300d\u306e\u8fd4\u6e08\u80fd\u529b\u306f\u3001\u25b3\uff12\uff10\u4e07\u5186\uff0b\uff12\uff10\u4e07\u5186\uff1d\uff10\u3068\u306a\u308a\u3001\u501f\u5165\u91d1\u306e\u8fd4\u6e08\u539f\u8cc7\u304c\u306a\u3044\u4f1a\u793e\u3068\u306a\u308a\u3001\u4e00\u822c\u7684\u306b\u306f\u878d\u8cc7\u3092\u898b\u9001\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u5f93\u3063\u3066\u3001\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u304c\u6bd4\u8f03\u7684\u4f4e\u3044\u4f1a\u793e\u306e\u5834\u5408\u3001\u5f79\u54e1\u5831\u916c\u984d\u306e\u4fee\u6b63\u3092\u3055\u308c\u306a\u3044\u70ba\u306b\u3082\u3001\u305d\u306e\u5f79\u54e1\u5831\u916c\u306e\u91d1\u984d\u306e\u7bc4\u56f2\u5185\u3067\u751f\u6d3b\u8cbb\u304c\u8cc4\u3048\u3066\u3044\u308b\u3068\u3044\u3046\u3053\u3068\u3092\u91d1\u878d\u6a5f\u95a2\u306e\u62c5\u5f53\u8005\u306b\u8aac\u660e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\r\n<h2>\u50b5\u52d9\u511f\u9084\u5e74\u6570<\/h2>\r\n<p>\u6b21\u306b\u91d1\u878d\u6a5f\u95a2\u304c\u6c7a\u7b97\u66f8\u3092\u78ba\u8a8d\u3059\u308b\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u50b5\u52d9\u511f\u9084\u5e74\u6570\u300d\u3068\u306a\u308a\u3001\u300c\u501f\u5165\u984d\u00f7\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002\u524d\u8ff0\u306e\u7b97\u5f0f\u304b\u3089\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u50b5\u52d9\u511f\u9084\u5e74\u6570\u3068\u306f\u3001\u73fe\u72b6\u306e\u8fd4\u6e08\u80fd\u529b\u3067\u65e2\u5b58\u306e\u501f\u5165\u984d\u3092\u4f55\u5e74\u9593\u3067\u8fd4\u6e08\u3067\u304d\u308b\u306e\u304b\u3068\u3044\u3046\u3001\u501f\u5165\u984d\u3068\u8fd4\u6e08\u80fd\u529b\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u78ba\u8a8d\u3059\u308b\u6307\u6a19\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u4f8b\u3048\u3070\u3001\u501f\u5165\u91d1\u304c\uff11\u5104\u5186\u3042\u308b\u4f1a\u793e\u306e\u8fd4\u6e08\u80fd\u529b\u304c\uff11\uff10\uff10\u4e07\u5186\u3060\u3068\u3057\u305f\u3089\u3001\uff11\u5104\u5186\u00f7\uff11\uff10\uff10\u4e07\u5186\uff1d\uff11\uff10\uff10\u5e74\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u4f1a\u793e\u306b\u91d1\u878d\u6a5f\u95a2\u304c\u8ffd\u52a0\u3067\u878d\u8cc7\u3092\u3059\u308b\u3067\u3057\u3087\u3046\u304b\u3002\u666e\u901a\u306b\u8003\u3048\u308b\u3068\u878d\u8cc7\u306f\u898b\u9001\u3089\u308c\u307e\u3059\u3002\u4e00\u822c\u8ad6\u3067\u3059\u304c\u3001\u8ffd\u52a0\u878d\u8cc7\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u50b5\u52d9\u511f\u9084\u5e74\u6570\u306f\uff11\uff10\u5e74\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u3064\u306e\u76ee\u5b89\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\r\n<p>\u306a\u304a\u3001\u50b5\u52d9\u511f\u9084\u5e74\u6570\u306e\u7b97\u5f0f\u3067\u3059\u304c\u3001\u524d\u8ff0\u306e\u300c\u501f\u5165\u984d\u00f7\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u8a08\u7b97\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u300c\uff08\u501f\u5165\u984d\uff0d\u73fe\u9810\u91d1\uff0d\u904b\u8ee2\u8cc7\u91d1\uff09\u00f7\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u8a08\u7b97\u3059\u308b\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u3002\u5f8c\u8ff0\u306e\u50b5\u52d9\u511f\u9084\u5e74\u6570\u306e\u8003\u3048\u65b9\u3068\u3057\u3066\u306f\u3001\u73fe\u9810\u91d1\u306e\u91d1\u984d\u3092\u501f\u5165\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u3001\u5b9f\u8cea\u7684\u306a\u501f\u5165\u984d\u3092\u7b97\u51fa\u3057\u3001\u904b\u8ee2\u8cc7\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u5e38\u306b\u501f\u5165\u3067\u8cc4\u3063\u3066\u3044\u3066\u3082\u5dee\u3057\u652f\u3048\u306e\u306a\u3044\u6027\u8cea\u306e\u3082\u306e\u3068\u8003\u3048\u3001\u904b\u8ee2\u8cc7\u91d1\u984d\uff08\u58f2\u639b\u91d1\uff0b\u68da\u5378\u8cc7\u7523\uff0d\u8cb7\u639b\u91d1\uff09\u306b\u3064\u3044\u3066\u3082\u8fd4\u6e08\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u501f\u5165\u984d\u304b\u3089\u63a7\u9664\u3057\u3066\u3001\u300c\u4e8b\u5b9f\u4e0a\u306e\u501f\u5165\u984d\u300d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3053\u306e\u300c\u4e8b\u5b9f\u4e0a\u306e\u501f\u5165\u984d\u300d\u3092\u8fd4\u6e08\u80fd\u529b\u3067\u9664\u3057\u3066\u50b5\u52d9\u511f\u9084\u5e74\u6570\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u4e00\u822c\u7684\u306b\u306f\u3001\u5148\u306b\u8a18\u8f09\u3057\u305f\u300c\u501f\u5165\u984d\u00f7\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u50b5\u52d9\u511f\u9084\u5e74\u6570\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306e\u65b9\u304c\u591a\u3044\u306e\u3067\u3059\u304c\u3001\u3053\u306e\u7b97\u5f0f\u3067\u306f\uff11\uff10\u5e74\u3092\u8d85\u3048\u3066\u3057\u307e\u3046\u4f1a\u793e\u306f\u3001\u5f8c\u8ff0\u306e\u300c\uff08\u501f\u5165\u984d\uff0d\u73fe\u9810\u91d1\uff0d\u904b\u8ee2\u8cc7\u91d1\uff09\u00f7\u8fd4\u6e08\u80fd\u529b\u300d\u3067\u50b5\u52d9\u511f\u9084\u5e74\u6570\u3092\u8a08\u7b97\u30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