{"id":10324,"date":"2021-02-12T14:50:54","date_gmt":"2021-02-12T05:50:54","guid":{"rendered":"https:\/\/magazine.coconala.com\/?p=10324"},"modified":"2021-02-12T14:50:54","modified_gmt":"2021-02-12T05:50:54","slug":"%e9%96%8b%e6%a5%ad%e5%b1%8a%e3%82%92%e5%87%ba%e3%81%99%e3%82%bf%e3%82%a4%e3%83%9f%e3%83%b3%e3%82%b0%e3%81%af%e3%81%84%e3%81%a4%e3%81%a0%e3%81%a8%e3%81%8a%e5%be%97%ef%bc%9f%e9%96%8b%e6%a5%ad%e6%97%a5","status":"publish","type":"post","link":"https:\/\/coconala.com\/business_magazine\/10324","title":{"rendered":"\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b5\u3064\u306e\u30dd\u30a4\u30f3\u30c8\uff01\u3010\u63d0\u51fa\u671f\u9650\u30fb\u9045\u308c\u3066\u51fa\u3059\u5834\u5408\u3011"},"content":{"rendered":"<p>\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u307e\u3067\u3042\u3068\u308f\u305a\u304b\u3002\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3055\u308c\u3066\u3044\u306a\u3044\u65b9\u306f\u3001\u63d0\u51fa\u3092\u6025\u3044\u3060\u65b9\u304c\u826f\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u4f1a\u793e\u54e1\u306e\u65b9\u306f\u300c\u4f1a\u793e\u306b\u30d0\u30ec\u308b\u30ea\u30b9\u30af\u300d\u306a\u3069\u3092\u8003\u3048\u3066\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3059\u306e\u3092\u8e8a\u8e87\u3044\u304c\u3061\u2026\u2026\u3002\u3053\u3061\u3089\u3067\u306f\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u958b\u696d\u5c4a\u3092\u3044\u3064\u307e\u3067\u306b\u51fa\u3059\u3079\u304d\u304b\u3001\u30d9\u30b9\u30c8\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u30925\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<h2 id=\"\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u3010\u3044\u3064\u307e\u3067\u306b\u51fa\u3059\u3079\u304d\uff1f\u3011<\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-10332\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/1\u30f6\u6708\u4ee5\u5185.jpg\" alt=\"\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306f\u958b\u696d\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\" width=\"1200\" height=\"630\" srcset=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/1\u30f6\u6708\u4ee5\u5185.jpg 1200w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/1\u30f6\u6708\u4ee5\u5185-300x158.jpg 300w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/1\u30f6\u6708\u4ee5\u5185-1024x538.jpg 1024w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/1\u30f6\u6708\u4ee5\u5185-768x403.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3092\u3059\u308b\u5834\u5408\u3001\u3044\u304f\u3064\u304b\u306e\u624b\u7d9a\u304d\u3092\u8e0f\u3080\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br 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id=\"\u958b\u696d\u65e5\u3068\u306f\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306f\u300c\u958b\u696d\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u300d<\/h3>\n<p>\u958b\u696d\u5c4a\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u305f\u3081\u306b\u300c\u500b\u4eba\u4e8b\u696d\u3092\u59cb\u3081\u308b\u5ba3\u8a00\u300d\u306e\u3088\u3046\u306a\u4f4d\u7f6e\u4ed8\u3051\u306b\u5f53\u305f\u308b\u66f8\u985e\u306e\u3053\u3068\u3002<br \/>\n\u5f53\u7136\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u65b9\u306e\u5168\u54e1\u304c\u51fa\u3059\u5fc5\u8981\u306e\u3042\u308b\u66f8\u985e\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u305d\u3057\u3066\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306f<span style=\"background-color: #ffb6c1;\"><strong>\u300c\u958b\u696d\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u300d<\/strong><\/span>\u3068\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u300c\u958b\u696d\u65e5\u300d\u306f\u3001\u958b\u696d\u5c4a\u306b\u8a18\u5165\u3059\u308b\u6b04\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u958b\u696d\u65e5\u306b\u3064\u3044\u3066\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0fHP\u306b\u3088\u308c\u3070\u300c\u4e8b\u696d\u958b\u59cb\u306e\u4e8b\u5b9f\u7b49\u304c\u3042\u3063\u305f\u65e5\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u3092\u7279\u5b9a\u3055\u305b\u308b\u5b9a\u7fa9\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u306e\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3 id=\"\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u304c\u9045\u308c\u308b\u3068\u3069\u3046\u306a\u308b\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306b\u9045\u308c\u308b\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p>\u958b\u696d\u5c4a\u306b\u63d0\u51fa\u306e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u671f\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u3068\u306a\u308c\u3070\u6c17\u306b\u306a\u308b\u306e\u306f<strong>\u300c\u63d0\u51fa\u671f\u9650\u306b\u9045\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u7f70\u5247\u306b\u3064\u3044\u3066\u300d<\/strong>\u3067\u3059\u3088\u306d\u3002<\/p>\n<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306b\u9045\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3069\u3046\u306a\u308b\u306e\u304b\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u5b9f\u306f\u7f70\u5247\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u6b63\u78ba\u306b\u306f\u300c\u51fa\u3055\u306a\u3044\u3053\u3068\u306b\u5bfe\u3059\u308b\u7f70\u5247\u300d\u306f\u306a\u3044\u3068\u3044\u3046\u8a00\u3044\u65b9\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u306a\u3044\u3001\u3042\u308b\u3044\u306f\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3053\u3068\u3067\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u4ed8\u968f\u3059\u308b\u3088\u3046\u306b\u767a\u751f\u3057\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u306f\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u8a8d\u3081\u3089\u308c\u308b\u7d4c\u8cbb\u3084\u63a7\u9664\u984d\u304c\u6e1b\u3063\u3066\u3057\u307e\u3046<\/strong><\/li>\n<li><strong>\u58f2\u4e0a\u3092\u7acb\u3066\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u304c\u601d\u3046\u3088\u3046\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044<\/strong><\/li>\n<\/ul>\n<h3>\u300c\u958b\u696d\u65e5\u306e\u8a2d\u5b9a\u300d\u3067\u63d0\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u3088\u3046\uff01<\/h3>\n<p>\u8a71\u3092\u6574\u7406\u3059\u308b\u3068\u3001\u958b\u696d\u5c4a\u306f<\/p>\n<ul>\n<li><strong>\u958b\u696d\u65e5\u304b\u3089\u4e00\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u66f8\u985e<\/strong><\/li>\n<li><strong>&#8220;\u958b\u696d\u65e5&#8221;\u306e\u5b9a\u7fa9\u306f\u3001\u5177\u4f53\u7684\u306a\u65e5\u4ed8\u3092\u7279\u5b9a\u3055\u305b\u308b\u3082\u306e\u3067\u306f\u306a\u3044<\/strong><\/li>\n<\/ul>\n<p>\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"c-balloon -bln-left\" data-col=\"gray\"><div class=\"c-balloon__icon -circle\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/cocomaga.conohawing.com\/magazine2\/wp-content\/uploads\/2020\/12\/businessman_question.png\" alt=\"\" class=\"c-balloon__iconImg\" width=\"80px\" height=\"80px\"><\/div><div class=\"c-balloon__body -speaking -border-none\"><div class=\"c-balloon__text\">\u3067\u306f\u3001\u7d50\u5c40\u3044\u3064\u307e\u3067\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308c\u3070\u826f\u3044\u306e\uff1f<span class=\"c-balloon__shapes\"><span class=\"c-balloon__before\"><\/span><span class=\"c-balloon__after\"><\/span><\/span><\/div><\/div><\/div>\n<p>\u8981\u3059\u308b\u306b\u3001<span style=\"border-bottom: 2px solid #be3144;\"><strong>\u958b\u696d\u65e5\u306f\u73fe\u5b9f\u7684\u306b\u53ef\u80fd\u306a\u7bc4\u56f2\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u30b5\u30a4\u30c9\u306b\u3042\u308b\u7a0b\u5ea6\u306e\u88c1\u91cf\u304c\u6301\u305f\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3059\u3002<br \/>\n<\/strong><\/span>\u3053\u3053\u306b\u3001\u304a\u5f97\u3067\u30d9\u30b9\u30c8\u306a\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b\u5fc5\u8981\u6027\u3084\u30e1\u30ea\u30c3\u30c8\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<h3>\u3010\u88dc\u8db3\u3011\u958b\u696d\u65e5\u306e\u8a2d\u5b9a\u306b\u3064\u3044\u3066<\/h3>\n<p>\u958b\u696d\u65e5\u304c\u53b3\u5bc6\u306b\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u306e\u306f\u3001<strong>\u300c\u6c7a\u3081\u3089\u308c\u306a\u3044\u304b\u3089\u300d<\/strong>\u3068\u3044\u3046\u3053\u3068\u3082\u4e00\u3064\u306e\u7406\u7531\u3068\u3057\u3066\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"color: #000000;\">\u4f8b\u3048\u3070\u3001\u81ea\u5206\u3067web\u30e1\u30c7\u30a3\u30a2\u3092\u7acb\u3061\u4e0a\u3052\u305f\u5834\u5408\u3001<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>\u72ec\u7acb\u3092\u6c7a\u610f\u3057\u305f\u65e5<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>web\u30b5\u30a4\u30c8\u3092\u4f5c\u308a\u59cb\u3081\u305f\u65e5<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>web\u30b5\u30a4\u30c8\u3092\u516c\u958b\u3057\u305f\u65e5<\/strong><\/span><\/li>\n<li><strong>\u58f2\u4e0a\u304c\u7acb\u3063\u305f\u65e5<\/strong><\/li>\n<\/ul>\n<p>\u6b21\u306e\u3046\u3061\u3001\u3044\u3064\u3092\u300c\u958b\u696d\u3092\u59cb\u3081\u305f\u65e5\uff08=\u958b\u696d\u65e5\uff09\u300d\u3068\u3059\u308b\u304b\u306f\u610f\u5916\u3068\u5224\u65ad\u306b\u56f0\u308a\u307e\u3059\u3088\u306d\u3002<br \/>\n\u307e\u305f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u4e00\u53e3\u306b\u8a00\u3063\u3066\u3082\u696d\u7a2e\u3084\u8077\u7a2e\u306b\u3088\u3063\u3066\u591a\u69d8\u306a\u50cd\u304d\u65b9\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u4e8b\u7d30\u304b\u306b\u8a2d\u5b9a\u3067\u304d\u306a\u3044\u4e8b\u60c5\u3082\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u7d50\u8ad6\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u958b\u696d\u65e5\u3092\u5f8c\u308d\u306b\u305a\u3089\u305b\u3070\u3001\u81ea\u305a\u3068\u63d0\u51fa\u671f\u9650\u306f\u4f38\u3073\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3057\u3001\u9006\u3082\u307e\u305f\u8a00\u3048\u308b\u308f\u3051\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h2 id=\"\u958b\u696d\u5c4a\u3092\u51fa\u3059\u30bf\u30a4\u30df\u30f3\u30b0\">\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b5\u3064\u306e\u30dd\u30a4\u30f3\u30c8\uff01<\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-10333\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-6.jpg\" alt=\"\u300c\u958b\u696d\u65e5\u300d\u306f\u3044\u3064\u306b\u8a2d\u5b9a\u3059\u3078\u3099\u304d\uff1f\u6ce8\u610f\u70b9\u307e\u3068\u3081\" width=\"1200\" height=\"630\" srcset=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-6.jpg 1200w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-6-300x158.jpg 300w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-6-1024x538.jpg 1024w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-6-768x403.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u671f\u9650\u306f\u3042\u308b\u7a0b\u5ea6\u3001\u500b\u4eba\u306e\u88c1\u91cf\u306b\u4efb\u3055\u308c\u3066\u3044\u308b\u90e8\u5206\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3053\u3067\u3001\u3053\u3061\u3089\u3067\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u304c\u3001\u81ea\u5206\u306b\u5408\u3063\u305f\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u30925\u3064\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"supp-box 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\/>\n\u540c\u3058\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u3067\u3001\u540c\u6642\u306b\u63d0\u51fa\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a><\/p>\n<h3>\u3010\u30dd\u30a4\u30f3\u30c8\u2461\u3011\u58f2\u4e0a\u306e\u91d1\u984d\u3092\u307f\u3066\u63d0\u51fa\u3092\u5224\u65ad\u3059\u308b<\/h3>\n<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u66f4\u306b\u898b\u6975\u3081\u305f\u3044\u65b9\u306f\u3001<\/p>\n<ul>\n<li>\u58f2\u4e0a\u304c\u767a\u751f\u3057\u305f\u304b\u3069\u3046\u304b\u3001\u3067\u306f\u306a\u304f<\/li>\n<li><strong><span style=\"border-bottom: 2px solid #be3144;\">\u58f2\u4e0a\u304c\u3069\u308c\u307b\u3069\u306e\u3082\u306e\u304b<\/span>\u3001\u3092\u898b\u3066\u307f\u308b\u306e\u3082\u3042\u308a\u3067\u3059\u3002<\/strong><\/li>\n<\/ul>\n<h4>\u3010\u4e8b\u4f8b1\u3011\u526f\u696d\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3060\u3063\u305f\u5834\u5408<span style=\"color: #3366ff;\">\u2192\u51fa\u3055\u306a\u304f\u3066\u3082\u826f\u3044<\/span><\/h4>\n<p>\u3054\u81ea\u8eab\u304c\u4f1a\u793e\u54e1\u3092\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3002<br \/>\n\u526f\u696d\u306e\u5e74\u9593\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u3089\u3070\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3059\u5fc5\u8981\u3082\u307e\u305f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h4>\u3010\u4e8b\u4f8b2\u3011\u5c02\u696d\u306e\u6240\u5f97\u304c38\u4e07\u5186\u4ee5\u4e0a\u3060\u3063\u305f\u5834\u5408<span style=\"color: #ff0000;\">\u2192\u51fa\u3057\u305f\u65b9\u304c\u826f\u3044<\/span><\/h4>\n<p>\u3054\u81ea\u8eab\u304c\u5c02\u696d\u3067\u3001\u65b0\u3057\u3044\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3002<br \/>\n\u5e74\u9593\u306e\u6240\u5f97\u304c38\u4e07\u5186\u3092\u8d85\u3048\u308b\u3088\u3046\u3067\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3001\u306a\u304b\u3067\u3082\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u7d4c\u8cbb\u3084\u63a7\u9664\u984d\u3092\u591a\u304f\u8a8d\u3081\u3066\u3082\u3089\u3063\u305f\u65b9\u304c\u304a\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u305d\u308c\u306b\u4f34\u3044\u3001\u958b\u696d\u5c4a\u306f\u63d0\u51fa\u3059\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n<h4>\u3010\u4e8b\u4f8b2\u3011\u58f2\u4e0a\u304c\u8d64\u5b57\u3060\u3063\u305f\u5834\u5408<span style=\"color: #ff0000;\">\u2192\u51fa\u3057\u305f\u65b9\u304c\u826f\u3044<\/span><\/h4>\n<p>\u6700\u5f8c\u306b\u3001\u5c02\u696d\u30fb\u3042\u308b\u3044\u306f\u526f\u696d\u3067\u58f2\u4e0a\u3068\u30b3\u30b9\u30c8\u306e\u30d0\u30e9\u30f3\u30b9\u304c\u8d64\u5b57\u3060\u3063\u305f\u5834\u5408\u3002<br \/>\n\u3053\u3061\u3089\u306f\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u305f\u65b9\u304c\u826f\u3044\u3067\u3059\u3002<br \/>\n\u306a\u305c\u306a\u3089\u3070\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u300c\u8d64\u5b57\u306e\u7e70\u8d8a\u300d\u304c\u3067\u304d\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<h3>\u3010\u30dd\u30a4\u30f3\u30c8\u2462\u3011\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u304b\u3089\u5224\u65ad\u3059\u308b<\/h3>\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u898b\u6975\u3081\u308b\u65b9\u6cd5\u306f\u4ed6\u306b\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5b9f\u306f\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u65b9\u3082\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u72b6\u6cc1\u306b\u3042\u3063\u3066\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u88ab\u3063\u3066\u3057\u307e\u3046\u4eba\u306f\u3001\u51fa\u3059\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9045\u3089\u305b\u3066\u3082\u826f\u3044\u304b\u3082\u77e5\u308c\u307e\u305b\u3093\u3002<\/p>\n<ul>\n<li><strong>\u5931\u696d\u624b\u5f53\u304c\u3082\u3089\u3048\u306a\u304f\u306a\u308b\u3068\u56f0\u308b\u4eba<\/strong><\/li>\n<li><strong>\u4f1a\u793e\u306b\u526f\u696d\u304c\u3069\u3046\u3057\u3066\u3082\u30d0\u30ec\u305f\u304f\u306a\u3044\u4eba<\/strong><\/li>\n<li><strong>\u5bb6\u65cf\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u305f\u304f\u306a\u3044\u4eba<\/strong><\/li>\n<\/ul>\n<h3>\u3010\u30dd\u30a4\u30f3\u30c8\u2463\u3011\u521d\u671f\u8cbb\u7528\u304c\u591a\u3044\u5834\u5408<\/h3>\n<p>\u521d\u671f\u8cbb\u7528\u304c\u3042\u308b\uff08\u591a\u3044\uff09\u5834\u5408\u306f\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u306a\u308b\u3079\u304f\u300c\u65e9\u3081\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u300d\u63d0\u51fa\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">\u306a\u305c\u306a\u3089\u3070\u3001\u521d\u671f\u8cbb\u7528\u3092\u300c\u7d4c\u8cbb\u300d\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u306e\u3067\u3001\u5927\u304d\u306a\u7bc0\u7a0e\u52b9\u679c\u3092\u898b\u8fbc\u3080\u3053\u3068\u304c\u3067\u304d\u308b\u304b\u3089\u3002<\/span><\/p>\n<p>\u4f8b\u3048\u3070\u3001<\/p>\n<ul>\n<li><strong>\u5e97\u8217\u3092\u501f\u308a\u308b\u305f\u3081\u306e\u5bb6\u8cc3<\/strong><\/li>\n<li><strong>\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u306e\u6a5f\u6750\u306b\u304b\u304b\u3063\u305f\u304a\u91d1<\/strong><\/li>\n<li><strong>\u96c7\u3063\u305f\u4eba\u306b\u6255\u3046\u4eba\u4ef6\u8cbb<\/strong><\/li>\n<\/ul>\n<p>\u3068\u3044\u3063\u305f\u3082\u306e\u306f\u3059\u3079\u3066\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/themes\/swell\/assets\/img\/no_img.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\"  href=\"https:\/\/coconala.com\/business_magazine\/\" data-params='{&quot;p&quot;:&quot;621&quot;}'>\u5ff5\u9858\u306e\u30b7\u30d5\u30a9\u30f3\u30b1\u30fc\u30ad\u5c02\u9580\u5e97\u3092\u958b\u696d\u3001\u30b3\u30b3\u30ca\u30e9\u306e\u30af\u30ea\u30a8\u30fc\u30bf\u30fc\u3068\u3001\u9577\u304f\u611b\u3055\u308c\u308b\u30ed\u30b4\u3092\u5236\u4f5c\uff01<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">MICHAEL CLAVIS\uff08\u30de\u30a4\u30b1\u30eb\u30fb\u30af\u30e9\u30f4\u30a3\u30b9\uff09 2020\u5e74\u3001\u4e0b\u5317\u6ca2\uff08\u6771\u4eac\u90fd\uff09\u306b\u30aa\u30fc\u30d7\u30f3\u3057\u305f\u30b7\u30d5\u30a9\u30f3\u30b1\u30fc\u30ad\u5c02\u9580\u5e97\u3002\u30001000\u56de\u3092\u8d85\u3048\u308b\u914d\u5408\u3092\u7d4c\u3066\u3001\u7d20\u6750\u3001\u88fd\u6cd5\u3001\u5473\u308f\u3044\u306b\u3053\u3060\u308f\u308a\u629c...<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n<h3>\u3010\u30dd\u30a4\u30f3\u30c8\u2464\u3011\u521d\u671f\u8cbb\u7528\u304c\u5c11\u306a\u3044\u5834\u5408<\/h3>\n<p>\u521d\u671f\u8cbb\u7528\u304c\u306a\u3044\uff08\u5c11\u306a\u3044\uff09\u5834\u5408\u306f\u3001<strong><span style=\"border-bottom: 2px solid #be3144;\">\u63d0\u51fa\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u672c\u696d\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3092\u307f\u306a\u304c\u3089\u9032\u3081\u3066\u3082\u3044\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p><span style=\"color: #000000;\">\u4f8b\u3048\u3070\u3001<\/span><\/p>\n<ul>\n<li><strong><span style=\"color: #000000;\">\u58f2\u4e0a\u304c\u7acb\u3064\u307e\u3067\u306f\u672c\u696d\u306b\u5c02\u5ff5\u3059\u308b<\/span><\/strong><\/li>\n<li><strong><span style=\"color: #000000;\">\u500b\u4eba\u7684\u306a\u3053\u3060\u308f\u308a\u3092\u6301\u3063\u305f\u65e5\u4ed8\u3092\u958b\u696d\u65e5\u306b\u3059\u308b<\/span><\/strong><\/li>\n<li><strong>\u96c6\u5ba2\u306e\u30a4\u30d9\u30f3\u30c8\u3092\u8003\u3048\u305f\u65e5\u4ed8\u3092\u958b\u696d\u65e5\u306b\u3059\u308b<\/strong><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">\u3068\u3044\u3063\u305f\u3088\u3046\u306a\u67d4\u8edf\u6027\u3092\u6301\u3063\u3066\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u8003\u3048\u3066\u307f\u3066\u3082\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2 id=\"\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3088\u3046\">\u4f59\u88d5\u3092\u3082\u3063\u305f\u66f8\u985e\u306e\u63d0\u51fa\u3092\u3057\u3088\u3046\u3010\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u3011<\/h2>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-10334\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-7.jpg\" alt=\"\u30e1\u30ea\u30c3\u30c8\u5225\uff01\u958b\u696d\u65e5\u3092\u8a2d\u5b9a\u3059\u3078\u3099\u304d\u30bf\u30a4\u30df\u30f3\u30af\u3099\u3092\u3053\u3099\u7d39\u4ecb\" width=\"1200\" height=\"630\" srcset=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-7.jpg 1200w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-7-300x158.jpg 300w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-7-1024x538.jpg 1024w, https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-7-768x403.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u308f\u304b\u3063\u305f\u3089\u63d0\u51fa\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u307e\u3067\u306e\u6d41\u308c<\/h3>\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u6d41\u308c\u306f\u3001\u57fa\u672c\u7684\u306b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u57fa\u3065\u304d\u307e\u3059\u3002<\/p>\n<h4>\u958b\u696d\u5c4a\u306e\u53d6\u5f97<\/h4>\n<p>\u3053\u3061\u3089\u304a\u8fd1\u304f\u306e\u7a0e\u52d9\u7f72\u3067\u7121\u6599\u3067\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\u56fd\u7a0e\u5e81\u306e\u516c\u5f0fHP\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u30c1\u30a7\u30c3\u30af\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<h4>\u958b\u696d\u5c4a\u306e\u8a18\u5165<\/h4>\n<p>\u66f8\u985e\u306e\u8a18\u5165\u3082\u307e\u305f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0fHP\u306b\u3066\u66f8\u304d\u65b9\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n\u4e00\u70b9\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u306a\u306e\u304c\u3001\u8077\u696d\u6b04\u306b\u3064\u3044\u3066\u3002<br \/>\n\u958b\u696d\u5c4a\u306b\u66f8\u304f\u8077\u696d\u6b04\u306f\u3001\u5b9f\u306f<span style=\"border-bottom: 2px solid #be3144;\"><strong>\u300c\u4e8b\u696d\u7a0e\u7387\u300d\u306b\u95a2\u308f\u308b\u91cd\u8981\u5ea6\u306e\u9ad8\u3044\u9805\u76ee\u3002<\/strong><\/span><br \/>\n\u4ee5\u4e0b\u306e\u8a18\u4e8b\u306a\u3069\u3092\u53c2\u8003\u306b\u3001\u4e01\u5be7\u306b\u66f8\u304d\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-9-300x158.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coconala.com\/business_magazine\/10337\">\u3010\u958b\u696d\u5c4a\u306e\u8077\u696d\u6b04\u306e\u66f8\u304d\u65b9\u3011\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u7a0e\u7387\u306b\u5f71\u97ff\u3059\u308b\u3063\u3066\u307b\u3093\u3068\uff1f<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u958b\u696d\u5c4a\u3084\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u8077\u696d\u540d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u306a\u304b\u306b\u306f\u3001\u8907\u6570\u306e\u8077\u696d\u3092\u639b\u3051\u6301\u3061\u3057\u3066\u3044\u308b\u3053\u3068\u3082\u591a\u304f\u3001\u66f8\u304d\u65b9\u306b\u60a9\u3093\u3067\u3057\u307e\u3046...<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n<h4>\u958b\u696d\u5c4a\u306e\u63d0\u51fa<\/h4>\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306f\u3001\u300c\u6301\u53c2\u300d\u300c\u90f5\u9001\u300d\u300c\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u306b\u6295\u51fd\u300d\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u304a\u3059\u3059\u3081\u306f\u3001<span style=\"border-bottom: 2px solid #be3144;\"><strong>\u81ea\u5b85\u3067\u5b8c\u7d50\u3067\u304d\u308b\u300c\u90f5\u9001\u300d\u306b\u3088\u308b\u65b9\u6cd5\u3002<\/strong><\/span><br \/>\n\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u3001\u90f5\u9001\u306e\u624b\u9806\u306a\u3069\u307e\u3068\u307e\u3063\u3066\u3044\u308b\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\t\t\t<div class=\"p-blogCard -internal\" data-type=\"type1\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">\u3042\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coconala.com\/business_magazine\/wp-content\/uploads\/2020\/04\/unnamed-file-18-300x158.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coconala.com\/business_magazine\/10354\">\u3010\u78ba\u5b9a\u7533\u544a\u9593\u8fd1\u3011\u958b\u696d\u5c4a\u3092\u30df\u30b9\u306a\u304f\u90f5\u9001\u3059\u308b\u65b9\u6cd5\uff01\u63d0\u51fa\u671f\u9650\u3084\u305d\u306e\u4ed6\u306e\u63d0\u51fa\u66f8\u985e<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u300c\u958b\u696d\u5c4a\u300d\u3092\u59cb\u3081\u3068\u3059\u308b\u5404\u7a2e\u66f8\u985e\u3092\u3001\u7136\u308b\u3079\u304d\u5834\u6240\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306f\u6301\u53c2\u3059\u308b\u65b9\u6cd5\u306a\u3069\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u304a\u3059\u3059\u3081\u306a\u306e\u304c\u300c\u7a0e\u52d9\u7f72\u306b\u90f5\u9001...<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t\n<h3>\u300c\u958b\u696d\u5c4a\u300d\u4ee5\u5916\u306b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u63d0\u51fa\u3059\u3079\u304d\u66f8\u985e<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u958b\u696d\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b7\u7a2e\u985e\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<ol>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\"><span style=\"color: #ff0000;\"><strong>\u958b\u696d\u5c4a<\/strong><\/span><\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\"><span style=\"color: #ff0000;\"><strong>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/strong><\/span><\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/05.htm\">\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\">\u7d66\u4e0e\u652f\u6255\u3044\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/12.htm\">\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8 <\/a><\/li>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/1461_01.htm\">\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8<\/a><\/li>\n<\/ol>\n<p>\u306a\u304a\u3001<strong><span style=\"border-bottom: 2px solid 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