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d-inline\"><a href=\"https:\/\/www.adire.jp\/lega_life_lab\/saimu\/jikohasan\/column292\/\" rel=\"bookmark\"><time class=\"entry-date published sr-only\" datetime=\"2021-02-26T11:00:00+09:00\">2021.02.26<\/time><time class=\"updated\" datetime=\"2025-08-07T18:54:58+09:00\">2025.08.07<\/time><\/a><\/div><div class=\"lll__post__by d-none\"><span class=\"author vcard\"><span class=\"fn\">\u30ea\u30fc\u30ac\u30e9\u30a4\u30d5\u30e9\u30dc<\/span><\/span><\/div><div class=\"lll__post__in d-inline\"><a href=\"https:\/\/www.adire.jp\/lega_life_lab\/saimu\/\" rel=\"tag\">\u50b5\u52d9\u6574\u7406<\/a><a href=\"https:\/\/www.adire.jp\/lega_life_lab\/saimu\/jikohasan\/\" rel=\"tag\">\u81ea\u5df1\u7834\u7523<\/a><\/div><div class=\"lll__post__tg d-block\"><a href=\"https:\/\/www.adire.jp\/lega_life_lab\/tag\/%e7%a0%b4%e7%94%a3\/\" rel=\"tag\">\u7834\u7523<\/a><\/div><\/div><\/div><!-- .media-body --><\/div><!-- .media -->\n\n\n\n<h3 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class=\"has-ref-font-size\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/entaizei\/keisan\/entai.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff083\uff09\u5b9f\u306f\u3042\u3063\u305f\u2026\u2026\uff1f\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u514d\u9664\u3055\u308c\u308b\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u75c5\u6c17\u3067\u50cd\u3051\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306a\u3069\u3001\u3069\u3046\u3057\u3066\u3082\u7a0e\u91d1\u3092\u652f\u6255\u3048\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3088\u3046\u306a\u3068\u304d\u306b\u5229\u7528\u3055\u308c\u308b\u306e\u304c\u300c<span class=\"lll_marker 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marked\">\u6ede\u7d0d\u8005\u306e\u3044\u308b\u5834\u6240\u3068\u3001\u6ede\u7d0d\u51e6\u5206\u306e\u57f7\u884c\u306a\u3069\u3092\u3067\u304d\u308b\u8ca1\u7523\u304c\u4e21\u65b9\u3068\u3082\u4e0d\u660e\u3067\u3042\u308b\u3068\u304d<\/span><\/li><\/ul>\n\n\n\n<p>\u305d\u3057\u3066\u3001\u3053\u306e\u505c\u6b62\u304c<span class=\"lll_marker marked\">3\u5e74\u9593\u7d99\u7d9a\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u7a0e\u91d1\u306e\u652f\u6255\u7fa9\u52d9\u306f\u6d88\u6ec5<\/span>\u3057\u307e\u3059\uff08\u540c\u67614\u9805\uff09\u3002<br>\u3055\u3089\u306b\u3001\u72b6\u6cc1\u6b21\u7b2c\u3067\u306f3\u5e74\u7d4c\u904e\u3059\u308b\u3053\u3068\u306a\u304f\u3001\u7a0e\u91d1\u306e\u652f\u6255\u7fa9\u52d9\u304c\u306a\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08\u540c\u67615\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u30013\u5e74\u9593\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u7d66\u3057\u7d9a\u3051\u305f\u3068\u304d\u306b\u306f\u3001\u7a0e\u91d1\u306e\u652f\u6255\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u7a0e\u91d1\u304c\u652f\u6255\u3048\u306a\u3044\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u5f79\u5834\u3067\u76f8\u8ac7<\/h2>\n\n\n\n<p>\u81ea\u5df1\u7834\u7523\u3092\u8003\u3048\u3066\u6cd5\u5f8b\u4e8b\u52d9\u6240\u306b\u76f8\u8ac7\u306b\u6765\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u6ede\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u308b\u4eba\u3082\u3044\u307e\u3059\u3002\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u3067\u304d\u306a\u3044\u307e\u307e\u653e\u7f6e\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u5dee\u62bc\u3048\u306e\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u5dee\u62bc\u3048\u3092\u53d7\u3051\u308b\u3088\u308a\u3082\u524d\u306b\u5bfe\u51e6\u3059\u308c\u3070\u3001\u5dee\u62bc\u3048\u3092\u56de\u907f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u3067\u306f\u3001\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u5927\u5909\u306a\u3068\u304d\u306e\u5bfe\u51e6\u6cd5\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff081\uff09\u7763\u4fc3\u72b6\u304c\u5c4a\u3044\u305f\u3089\u7d76\u5bfe\u306b\u653e\u7f6e\u3057\u306a\u3044\u306e\u304c\u9244\u5247\uff01<\/h3>\n\n\n\n<p><span class=\"lll_marker marked\">\u4e00\u756a\u3084\u3063\u3066\u306f\u3044\u3051\u306a\u3044\u306e\u304c\u3001\u5f79\u6240\u304b\u3089\u5c4a\u3044\u305f\u7763\u4fc3\u72b6\u3092\u653e\u7f6e\u3059\u308b\u3053\u3068<\/span>\u3067\u3059\u3002<br>\u7a0e\u91d1\u306e\u652f\u6255\u3044\u304c\u3069\u3046\u3057\u3066\u3082\u96e3\u3057\u3044\u5834\u5408\u306f\u3001<span class=\"lll_marker marked\">\u65e9\u3081\u306b\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u5f79\u5834\u306b\u76f8\u8ac7<\/span>\u3057\u307e\u3057\u3087\u3046\u3002\u7a0e\u91d1\u3092\u652f\u6255\u3046\u610f\u601d\u306f\u3042\u308b\u3051\u308c\u3069\u3082\u751f\u6d3b\u304c\u82e6\u3057\u304f\u652f\u6255\u3044\u304c\u96e3\u3057\u3044\u306a\u3069\u306e\u4e8b\u60c5\u3092\u8a71\u305b\u3070\u3001<span class=\"lll_marker marked\">\u5206\u5272\u6255\u3044\uff08\u5206\u7d0d\uff09\u3092\u8a8d\u3081\u3066\u3082\u3089\u3048\u308b\u30b1\u30fc\u30b9<\/span>\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u81ea\u5df1\u7834\u7523\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u3053\u3068\u3084\u81ea\u5df1\u7834\u7523\u3092\u5f01\u8b77\u58eb\u306b\u4f9d\u983c\u3057\u305f\u3053\u3068\u307e\u3067\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u8a71\u3059\u304b\u3069\u3046\u304b\u306f\u30b1\u30fc\u30b9\u30d0\u30a4\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u81ea\u5df1\u7834\u7523\u3067\u3082\u3001\u65e2\u306b\u59cb\u307e\u3063\u3066\u3057\u307e\u3063\u305f\u7a0e\u91d1\u6ede\u7d0d\u304c\u7406\u7531\u306e\u5dee\u62bc\u3048\u306f\u89e3\u9664\u3067\u304d\u306a\u3044<\/h4>\n\n\n\n<p>\u501f\u91d1\u6ede\u7d0d\u304c\u539f\u56e0\u306e\u5dee\u62bc\u3048\u306a\u3069\u3067\u3042\u308c\u3070\u3001\u5dee\u62bc\u3048\u304c\u4e00\u65e6\u306f\u59cb\u307e\u3063\u3066\u3044\u3066\u3082\u3001\u81ea\u5df1\u7834\u7523\u306e\u958b\u59cb\u6c7a\u5b9a\u304c\u4e0b\u308a\u308b\u3068\u3001\u5dee\u62bc\u3048\u306a\u3069\u306f\u52b9\u529b\u3092\u5931\u3044\u307e\u3059\uff08\u7834\u7523\u6cd542\u67612\u9805\uff09\u3002\u307e\u305f\u3001\u501f\u91d1\u6ede\u7d0d\u304c\u539f\u56e0\u306e\u5dee\u62bc\u3048\u3082\u3001\u56fd\u7a0e\u6ede\u7d0d\u304c\u539f\u56e0\u306e\u5dee\u62bc\u3048\u3082\u3001\u81ea\u5df1\u7834\u7523\u306e\u958b\u59cb\u6c7a\u5b9a\u5f8c\u306b\u65b0\u3057\u304f\u59cb\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\uff08\u7834\u7523\u6cd542\u67611\u9805\u300143\u67611\u9805\uff09\u3002<\/p>\n\n\n\n<p>\u3068\u3053\u308d\u304c\u3001<span class=\"lll_marker marked\">\u3059\u3067\u306b\u7a0e\u91d1\u306e\u6ede\u7d0d\u3092\u7406\u7531\u3068\u3059\u308b\u5dee\u62bc\u3048\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u3068\u3001\u81ea\u5df1\u7834\u7523\u306e\u958b\u59cb\u6c7a\u5b9a\u304c\u3055\u308c\u3066\u3082\u5dee\u62bc\u3048\u306f\u52b9\u529b\u3092\u5931\u3044\u307e\u305b\u3093<\/span>\uff08\u7834\u7523\u6cd543\u67612\u9805\uff09\u3002\u305d\u306e\u305f\u3081\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u81ea\u5df1\u7834\u7523\u306e\u624b\u7d9a\u958b\u59cb\u6c7a\u5b9a\u306e\u524d\u306b\u5dee\u62bc\u3048\u306e\u624b\u7d9a\u304d\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u3053\u3068\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u76f8\u8ac7\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u81ea\u5df1\u7834\u7523\u3092\u3044\u3064\u7533\u7acb\u3066\u3089\u308c\u305d\u3046\u304b\u306a\u3069\u3092\u81ea\u5df1\u7834\u7523\u3092\u4f9d\u983c\u3057\u305f\u5f01\u8b77\u58eb\u306b\u805e\u304d\u3001\u5206\u7d0d\u306b\u3064\u3044\u3066\u7a0e\u52d9\u7f72\u306a\u3069\u3068\u76f8\u8ac7\u3059\u308b\u306e\u304c\u3044\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\uff082\uff09\u7a0e\u91d1\u306e\u3053\u3068\u306f\u3069\u3053\u306b\u76f8\u8ac7\u3059\u308c\u3070\u3044\u3044\uff1f<\/h3>\n\n\n\n<p>\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u76f8\u8ac7\u7a93\u53e3\u304c\u7570\u306a\u308b\u306e\u3067\u3001\u3069\u3053\u3067\u76f8\u8ac7\u3059\u3079\u304d\u304b\u3042\u3089\u304b\u3058\u3081\u8abf\u3079\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4e3b\u306a\u7a0e\u91d1\u306e\u76f8\u8ac7\u5148\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table is-style-regular\"><table><thead><tr style=\"text-align: center;\"><th>\u7a0e\u91d1\u306e\u7a2e\u985e<\/th><th>\u76f8\u8ac7\u5148<\/th><\/tr><\/thead><tbody><tr><td>\u56fd\u7a0e\uff08\u6240\u5f97\u7a0e\u3001\u5fa9\u8208\u6240\u5f97\u7a0e\u3001\u76f8\u7d9a\u7a0e\u3001\u8d08\u4e0e\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u9152\u7a0e\u3001\u81ea\u50cd\u8eca\u91cd\u91cf\u7a0e\u306a\u3069\uff09<\/td><td>\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td><\/tr><tr><td>\u5730\u65b9\u7a0e\u306e\u3046\u3061\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u3001\u90fd\u5e02\u8a08\u753b\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3001\u8efd\u81ea\u52d5\u8eca\u7a0e\u306a\u3069<\/td><td>\u5404\u5e02\u753a\u6751\u306e\u7a0e\u52d9\u8ab2<\/td><\/tr><tr><td>\u5730\u65b9\u7a0e\u306e\u3046\u3061\u3001\u500b\u4eba\u4e8b\u696d\u7a0e\u3001\u6cd5\u4eba\u4e8b\u696d\u7a0e\u3001\u81ea\u50cd\u8eca\u7a0e\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u306a\u3069<\/td><td>\u5404\u90fd\u9053\u5e9c\u770c\u7a0e\u4e8b\u52d9\u6240<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u6771\u4eac\u90fd\u306a\u3069\u304a\u4f4f\u307e\u3044\u306e\u5730\u57df\u306b\u3088\u3063\u3066\u306f\u76f8\u8ac7\u5148\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u96fb\u8a71\u3067\u78ba\u8a8d\u3057\u3066\u304b\u3089\u884c\u304f\u306e\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p 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