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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\">\u56fd\u7a0e\u5e81 No.1900<\/a>\uff09\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u6240\u5f97\u7a0e\u306e\u8a71\u3067\u3059\u3002<strong>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5225\u9014\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong> 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class=\"wp-block-heading\">\u64ae\u5f71\u306e\u526f\u696d\u306f\u3001\u306a\u305c\u77e5\u3089\u308c\u306b\u304f\u3044\uff1f<\/h2>\n\n\n\n<p>\u3053\u3053\u304c\u4ed6\u306e\u526f\u696d\u3068\u9055\u3046\u70b9\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306b\u306f2\u3064\u306e\u7d0d\u3081\u65b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table table-responsive\"><table><thead><tr><th>\u7d0d\u3081\u65b9<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u7279\u5225\u5fb4\u53ce<\/td><td>\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3002\u52e4\u52d9\u5148\u306b\u7a0e\u984d\u304c\u901a\u77e5\u3055\u308c\u308b<\/td><\/tr><tr><td>\u666e\u901a\u5fb4\u53ce<\/td><td>\u81ea\u5206\u3067\u7d0d\u4ed8\u66f8\u3092\u4f7f\u3063\u3066\u7d0d\u3081\u308b\u3002\u52e4\u52d9\u5148\u3092\u7d4c\u7531\u3057\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u526f\u696d\u5206\u306e\u4f4f\u6c11\u7a0e\u3092<strong>\u666e\u901a\u5fb4\u53ce<\/strong>\u306b\u3067\u304d\u308c\u3070\u3001\u52e4\u52d9\u5148\u306b\u901a\u77e5\u3055\u308c\u308b\u7a0e\u984d\u306f\u672c\u696d\u306e\u7d66\u4e0e\u5206\u3060\u3051\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3057\u3066<strong>\u3053\u306e\u9078\u629e\u304c\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u526f\u696d\u306e\u6240\u5f97\u306e\u7a2e\u985e\u3067\u5909\u308f\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\"><li><strong>\u7d66\u4e0e\u6240\u5f97<\/strong>\uff08\u30a2\u30eb\u30d0\u30a4\u30c8\u30fb\u30d1\u30fc\u30c8\u306a\u3069\u96c7\u308f\u308c\u308b\u5f62\uff09\u2026 \u539f\u5247\u3068\u3057\u3066\u7279\u5225\u5fb4\u53ce\u306b\u306a\u308a\u3001\u666e\u901a\u5fb4\u53ce\u3092\u9078\u3079\u306a\u3044\u81ea\u6cbb\u4f53\u304c\u591a\u3044<\/li><li><strong>\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97<\/strong>\uff08\u64ae\u5f71\u306e\u5831\u916c\u3092\u76f4\u63a5\u53d7\u3051\u53d6\u308b\u5f62\uff09\u2026 \u666e\u901a\u5fb4\u53ce\u3092\u9078\u3079\u308b<\/li><\/ul>\n\n\n\n<p>\u51fa\u5f35\u64ae\u5f71\u3084\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u7d4c\u7531\u306e\u64ae\u5f71\u306f\u3001\u96c7\u308f\u308c\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u4f9d\u983c\u3092\u53d7\u3051\u3066\u5831\u916c\u3092\u53d7\u3051\u53d6\u308b\u5f62\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066<strong>\u666e\u901a\u5fb4\u53ce\u3092\u9078\u3079\u308b\u5074<\/strong>\u306b\u5165\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1600\" height=\"1072\" src=\"https:\/\/39.forestpub.co.jp\/revenue_up\/home\/wp-content\/uploads\/2026\/08\/418A4441-web.jpg\" alt=\"\u8d64\u3044\u30c9\u30ec\u30b9\u3092\u7740\u305f\u5973\u306e\u5b50\u306e\u5199\u771f\" class=\"wp-image-258\"\/><\/figure>\n\n\n\n<p>\u30b3\u30f3\u30d3\u30cb\u3084\u98f2\u98df\u5e97\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3059\u308b\u526f\u696d\u3060\u3068\u3001\u3053\u306e\u9078\u629e\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u64ae\u5f71\u306e\u526f\u696d\u304c\u77e5\u3089\u308c\u306b\u304f\u3044\u3068\u8a00\u308f\u308c\u308b\u306e\u306f\u3001\u3053\u306e\u69cb\u9020\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u5177\u4f53\u7684\u306b\u4f55\u3092\u3059\u308c\u3070\u3044\u3044\uff1f<\/h2>\n\n\n\n<p><strong>1. 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\u5ff5\u306e\u305f\u3081\u5e02\u533a\u753a\u6751\u306b\u78ba\u8a8d\u3059\u308b<\/strong><\/p>\n\n\n\n<p>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u6271\u3044\u304c\u9055\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u544a\u5f8c\u306b\u5e02\u533a\u753a\u6751\u306e\u4f4f\u6c11\u7a0e\u62c5\u5f53\u3078\u9023\u7d61\u3057\u3001\u666e\u901a\u5fb4\u53ce\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u78ba\u5b9f\u3067\u3059\u3002<\/p>\n\n\n\n<p><strong>4. \u8a18\u9332\u3092\u6b8b\u3057\u3066\u304a\u304f<\/strong><\/p>\n\n\n\n<p>\u3044\u3064\u3001\u8ab0\u3092\u3001\u3044\u304f\u3089\u3067\u64ae\u5f71\u3057\u305f\u304b\u3002\u7d4c\u8cbb\u3068\u3057\u3066\u4f55\u3092\u8cb7\u3063\u305f\u304b\u3002\u3042\u3068\u3067\u7533\u544a\u3059\u308b\u3068\u304d\u306b\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u64ae\u5f71\u306e\u305f\u3073\u306b\u6b8b\u3059\u307b\u3046\u304c\u3001\u5e74\u5ea6\u672b\u306b\u307e\u3068\u3081\u308b\u3088\u308a\u697d\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group has-background has-global-padding is-layout-constrained wp-container-core-group-is-layout-eb1b8fc6 wp-block-group-is-layout-constrained\" style=\"border-width:1px;border-radius:8px;background-color:#fdf6f2;padding-top:1.6rem;padding-right:1.3rem;padding-bottom:1.6rem;padding-left:1.3rem\">\n<h3 class=\"wp-block-heading\" style=\"font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.537), 1.15rem);\">\u5199\u771f\u306e\u4ed5\u4e8b\u306e\u59cb\u3081\u65b9\u3092\u3001\u7121\u6599\u306e\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059<\/h3>\n\n\n\n<p>\u672a\u7d4c\u9a13\u304b\u3089\u59cb\u3081\u308b\u624b\u9806\u3001\u5e83\u544a\u8cbb\u3092\u304b\u3051\u305a\u306b\u4f9d\u983c\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u3001\u5b9f\u969b\u306b\u3044\u304f\u3089\u306b\u306a\u308b\u306e\u304b\u306e\u53ce\u76ca\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3002\u51684\u90e8\u69cb\u6210\u306e\u7121\u6599\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3067\u516c\u958b\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-buttons is-content-justification-center is-layout-flex wp-container-core-buttons-is-layout-a89b3969 wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link has-text-color has-background wp-element-button\" href=\"https:\/\/dm.forestpub.co.jp\/p\/Xd3gIQ0cBOqI\" style=\"border-radius:6px;color:#ffffff;background:#c2410c;padding-top:0.9rem;padding-right:2rem;padding-bottom:0.9rem;padding-left:2rem;font-size:clamp(0.875rem, 0.875rem + ((1vw - 0.2rem) * 0.341), 1.05rem);font-style:normal;font-weight:700\">\u7121\u6599\u30aa\u30f3\u30e9\u30a4\u30f3\u8b1b\u5ea7\u3092\u898b\u308b<\/a><\/div>\n<\/div>\n\n\n\n<p class=\"has-text-align-center has-small-font-size\">\u767b\u9332\u306f\u7121\u6599\u3067\u3059\u3002\u30e1\u30fc\u30eb\u30a2\u30c9\u30ec\u30b9\u3060\u3051\u3067\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u624b\u7d9a\u304d\u4ee5\u5916\u3067\u6c17\u3092\u3064\u3051\u308b\u3053\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u64ae\u5f71\u306e\u526f\u696d\u306b\u306f\u3001\u66f8\u985e\u3068\u306f\u5225\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u64ae\u5f71\u3057\u3066\u3044\u308b\u5834\u9762\u3092\u898b\u3089\u308c\u308b<\/strong><br>\u516c\u5712\u3084\u795e\u793e\u3067\u306e\u64ae\u5f71\u306f\u3001\u4eba\u76ee\u306e\u3042\u308b\u5834\u6240\u3067\u884c\u3044\u307e\u3059\u3002\u8fd1\u6240\u3067\u3042\u308c\u3070\u3001\u77e5\u308a\u5408\u3044\u306b\u4f1a\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6d3b\u52d5\u3059\u308b\u5730\u57df\u3092\u5c11\u3057\u96e2\u3059\u3068\u3044\u3046\u9078\u629e\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>SNS\u3067\u7279\u5b9a\u3055\u308c\u308b<\/strong><br>\u4f5c\u4f8b\u3092\u8f09\u305b\u308b\u30a2\u30ab\u30a6\u30f3\u30c8\u3068\u3001\u500b\u4eba\u306e\u30a2\u30ab\u30a6\u30f3\u30c8\u3092\u5206\u3051\u307e\u3059\u3002\u540c\u3058\u5199\u771f\u3001\u540c\u3058\u6587\u4f53\u3001\u540c\u3058\u4ea4\u53cb\u95a2\u4fc2\u304b\u3089\u7d50\u3073\u3064\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u672c\u696d\u306e\u95a2\u4fc2\u8005\u3092\u64ae\u3063\u3066\u3057\u307e\u3046<\/strong><br>\u4f9d\u983c\u3092\u53d7\u3051\u305f\u3089\u76f8\u624b\u304c\u53d6\u5f15\u5148\u3060\u3063\u305f\u3001\u3068\u3044\u3046\u3053\u3068\u304c\u8d77\u3053\u308a\u307e\u3059\u3002\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u7d4c\u7531\u3067\u306f\u4e8b\u524d\u306b\u5206\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u4e88\u5b9a\u304c\u3076\u3064\u304b\u308b<\/strong><br>\u66f8\u985e\u306e\u624b\u7d9a\u304d\u3088\u308a\u3001\u3053\u3061\u3089\u306e\u307b\u3046\u304c\u65e5\u5e38\u7684\u306b\u52b9\u3044\u3066\u304d\u307e\u3059\u3002\u95a2\u897f\u3067\u5e73\u65e5\u306f\u4f1a\u793e\u54e1\u3068\u3057\u3066\u50cd\u304d\u3001\u571f\u65e5\u306b\u51fa\u5f35\u64ae\u5f71\u3092\u3057\u3066\u3044\u308b\u5352\u696d\u751f\u306f\u3001\u4e00\u756a\u5927\u5909\u3060\u3063\u305f\u3053\u3068\u3068\u3057\u3066\u3053\u3046\u6319\u3052\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\"><p>\u5e73\u65e5\u3001\u4f1a\u793e\u54e1\u3082\u3057\u3066\u308b\u3093\u3067\u3001\u6642\u9593\u8abf\u6574\u304c\u7d50\u69cb\u5927\u5909\u3060\u3063\u305f\u308a\u3068\u304b\u304c\u3042\u3063\u305f\u3002\u571f\u65e5\u64ae\u5f71\u306e\u4e88\u5b9a\u304c\u5165\u3063\u3066\u305f\u3051\u3069\u3001\u4f1a\u793e\u54e1\u3068\u3057\u3066\u51fa\u793e\u3057\u306a\u3044\u3068\u3044\u3051\u306a\u3044\u307f\u305f\u3044\u306a\u3002<br>\u2014 \u95a2\u897f\u3067\u5e73\u65e5\u306f\u4f1a\u793e\u54e1\u3001\u571f\u65e5\u306b\u51fa\u5f35\u64ae\u5f71\u3092\u3057\u3066\u3044\u308b\u5352\u696d\u751f<\/p><\/blockquote>\n\n\n\n<div style=\"margin:1.8em 0;\"><div style=\"position:relative;padding-top:56.25%;background:#000;\"><iframe src=\"https:\/\/utage-system.com\/video\/ucMuPvhKwfiR\" loading=\"lazy\" allowfullscreen style=\"position:absolute;top:0;left:0;width:100%;height:100%;border:0;\"><\/iframe><\/div><p 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class=\"wp-block-heading\">\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n\n\n\n<p><strong>\u526f\u696d\u306f\u4f55\u4e07\u5186\u307e\u3067\u306a\u3089\u4f1a\u793e\u306b\u30d0\u30ec\u307e\u305b\u3093\u304b\uff1f<\/strong><br>\u91d1\u984d\u3067\u306f\u6c7a\u307e\u308a\u307e\u305b\u3093\u3002\u4f4f\u6c11\u7a0e\u306e\u7d0d\u3081\u65b9\u3067\u6c7a\u307e\u308a\u307e\u3059\u30021\u4e07\u5186\u3067\u3082\u7279\u5225\u5fb4\u53ce\u306b\u306a\u308c\u3070\u901a\u77e5\u3055\u308c\u3001100\u4e07\u5186\u3067\u3082\u666e\u901a\u5fb4\u53ce\u306a\u3089\u901a\u77e5\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u73fe\u91d1\u3067\u53d7\u3051\u53d6\u308c\u3070\u30d0\u30ec\u307e\u305b\u3093\u304b\uff1f<\/strong><br>\u5909\u308f\u308a\u307e\u305b\u3093\u3002\u53d7\u3051\u53d6\u308a\u65b9\u306b\u304b\u304b\u308f\u3089\u305a\u6240\u5f97\u306f\u767a\u751f\u3057\u3001\u7533\u544a\u7fa9\u52d9\u3082\u751f\u3058\u307e\u3059\u3002\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u3001\u305d\u308c\u306f\u6240\u5f97\u306e\u96a0\u853d\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u516c\u52d9\u54e1\u3067\u3082\u526f\u696d\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><br>\u56fd\u5bb6\u516c\u52d9\u54e1\u6cd5\u30fb\u5730\u65b9\u516c\u52d9\u54e1\u6cd5\u3067\u517c\u696d\u304c\u5236\u9650\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057<strong>\u4ee4\u548c8\u5e744\u67081\u65e5\u304b\u3089\u56fd\u5bb6\u516c\u52d9\u54e1\u306e\u81ea\u55b6\u517c\u696d\u5236\u5ea6\u304c\u5909\u308f\u308a<\/strong>\u3001\u300c\u8077\u54e1\u306e\u6709\u3059\u308b\u77e5\u8b58\u30fb\u6280\u80fd\u3092\u3044\u304b\u3057\u305f\u4e8b\u696d\u300d\u304c\u627f\u8a8d\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002\u4eba\u4e8b\u9662\u306eQ&#038;A\u3067\u306f<strong>\u5199\u771f\u3092\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u7b49\u3067\u500b\u4eba\u5411\u3051\u306b\u8ca9\u58f2\u3059\u308b\u3053\u3068<\/strong>\u304c\u5178\u578b\u4f8b\u306b\u6319\u304c\u3063\u3066\u3044\u307e\u3059\u3002\u4e00\u65b9\u3067<strong>\u300c\u30a2\u30d7\u30ea\u7b49\u306b\u767b\u9332\u3057\u3066\u5b9a\u578b\u5316\u3055\u308c\u305f\u30b5\u30fc\u30d3\u30b9\u3092\u500b\u4eba\u3068\u3057\u3066\u63d0\u4f9b\u3059\u308b\u3088\u3046\u306a\u5f62\u614b\u306e\u4e8b\u696d\u300d\u306f\u300c\u60f3\u5b9a\u3057\u3066\u3044\u307e\u305b\u3093\u300d\u3068\u660e\u8a18<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5730\u65b9\u516c\u52d9\u54e1\u306f\u5404\u81ea\u6cbb\u4f53\u306e\u898f\u5247\u306b\u3088\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f<a 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