{"id":56382,"date":"2023-09-27T10:00:06","date_gmt":"2023-09-27T01:00:06","guid":{"rendered":"https:\/\/omotenashi.work\/column\/?p=56382"},"modified":"2026-04-13T14:55:29","modified_gmt":"2026-04-13T05:55:29","slug":"2023%e5%b9%b410%e6%9c%88%e9%96%8b%e5%a7%8b%e3%81%ae%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4%e3%82%b9%e5%88%b6%e5%ba%a6%ef%bc%81%e5%ae%bf%e6%b3%8a%e6%a5%ad%e3%81%8c%e3%82%84%e3%82%8b%e3%81%b9%e3%81%8d","status":"publish","type":"post","link":"https:\/\/omotenashi.work\/column\/human-resources\/56382","title":{"rendered":"2023\u5e7410\u6708\u958b\u59cb\u306e\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\uff01\u5bbf\u6cca\u696d\u304c\u3084\u308b\u3079\u304d\u3053\u3068\u306f\uff1f"},"content":{"rendered":"<p>2023\u5e7410\u6708\u304b\u3089\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u3001\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u95a2\u308f\u308b\u5236\u5ea6\u3067\u3001\u4f01\u696d\u306e\u7d4c\u55b6\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u3068\u3063\u3066\u306f\u975e\u5e38\u306b\u91cd\u8981\u3067\u3059\u3002\u3057\u3063\u304b\u308a\u3068\u7406\u89e3\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5bbf\u6cca\u696d\u754c\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u3001\u30db\u30c6\u30eb\u3084\u65c5\u9928\u3067\u3084\u308b\u3079\u304d\u3053\u3068\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\uff01\u5bbf\u6cca\u696d\u304c\u3084\u308b\u3079\u304d\u3053\u3068\u3068\u306f<\/h2>\n<div 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id=\"attachment_56378\" style=\"width: 526px\" class=\"wp-caption alignnone\"><img aria-describedby=\"caption-attachment-56378\" decoding=\"async\" loading=\"lazy\" class=\"img-size-full size-full wp-image-56378\" src=\"https:\/\/s3.ap-northeast-1.amazonaws.com\/i-wp.omotenashi.work\/wp-content\/uploads\/2023\/09\/25164339\/AdobeStock_548495706%E7%90%A2%E4%B9%9F-%E6%A0%82.jpg\" alt=\"\u7533\u8acb\u66f8\" width=\"516\" height=\"343\" \/><p id=\"caption-attachment-56378\" class=\"wp-caption-text\">\u7422\u4e5f-\u6802- stock.adobe.com<\/p><\/div>\n<p><strong>\u5bbf\u6cca\u696d\u754c\u306b\u9650\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u304c\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u306a\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u767a\u884c\u3059\u308b\u306b\u306f\u767b\u9332\u304c\u5fc5\u8981<\/h3>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u3078\u306e\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306b\u7533\u8acb\u8005\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u3084\u7d0d\u7a0e\u5730\u3001\u4e8b\u696d\u8005\u533a\u5206\u3068\u3044\u3063\u305f\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u5be9\u67fb\u3092\u53d7\u3051\u3001\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u300c\u767b\u9332\u901a\u77e5\u66f8\u300d\u304c\u767a\u884c\u3055\u308c\u307e\u3059\uff08\u96fb\u5b50\u7533\u8acb\u3082\u53ef\u80fd\uff09\u3002<\/p>\n<p>\u767b\u9332\u901a\u77e5\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u3068\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u300d\u3067\u767b\u9332\u756a\u53f7\u3084\u4e8b\u696d\u8005\u540d\u3001\u767b\u9332\u5e74\u6708\u65e5\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002\u767b\u9332\u756a\u53f7\u306f\u6b21\u306e\u9805\u76ee\u3067\u89e3\u8aac\u3059\u308b\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3057\u3066\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306a\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002\u58f2\u4e0a1000\u4e07\u5186\u672a\u6e80\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u5c4a\u51fa\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3053\u3068\u3067\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306b\u306a\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u304c\u300c2\u5272\u7279\u4f8b\u300d\u3068\u3044\u3046\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u53c2\u8003:<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_01.htm\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3078\u306e\u767b\u9332\u306b\u3064\u3044\u3066\/\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/01.htm\" target=\"_blank\" rel=\"noopener\">2\u5272\u7279\u4f8b\u306b\u3064\u3044\u3066\/\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u307a\u30fc\u30b8<\/a><\/p>\n<h3>\u8a18\u8f09\u4e8b\u9805<\/h3>\n<p>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u306f\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u304c\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote>\n<ul>\n<li>1.\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<\/li>\n<li>2.\u53d6\u5f15\u5e74\u6708\u65e5<\/li>\n<li>3.\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/li>\n<li>4.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\u307e\u305f\u306f\u7a0e\u8fbc\u307f\uff09\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<\/li>\n<li>5.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/li>\n<li>6.\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/li>\n<\/ul>\n<p>\u5f15\u7528:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" target=\"_blank\" 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style=\"font-weight: 400;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\uff01\u5bbf\u6cca\u696d\u304c\u3084\u308b\u3079\u304d\u3053\u3068\u3068\u306f<\/span><\/h2>\n<div id=\"attachment_56379\" style=\"width: 524px\" class=\"wp-caption alignnone\"><img aria-describedby=\"caption-attachment-56379\" decoding=\"async\" loading=\"lazy\" class=\" wp-image-56379\" src=\"https:\/\/s3.ap-northeast-1.amazonaws.com\/i-wp.omotenashi.work\/wp-content\/uploads\/2023\/09\/25164339\/AdobeStock_563211216takasu.jpg\" alt=\"\u8acb\u6c42\u66f8\" width=\"514\" height=\"342\" \/><p id=\"caption-attachment-56379\" class=\"wp-caption-text\">takasu- stock.adobe.com<\/p><\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">2023\u5e7410\u67081\u65e5\u304b\u3089\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306b\u5f71\u97ff\u3059\u308b<strong>\u300c\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u300d<\/strong>\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3068\u306f\u3001\u539f\u6750\u6599\u3084\u5546\u54c1\u306e\u4ed5\u5165\u308c\u3001\u5099\u54c1\u306e\u8cfc\u5165\u3068\u3044\u3063\u305f\u5fc5\u8981\u7d4c\u8cbb\u3092\u652f\u6255\u3063\u305f\u969b\u306e\u6d88\u8cbb\u7a0e\u3092\u3001\u58f2\u4e0a\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">2023\u5e749\u6708\u6642\u70b9\u306b\u304a\u3044\u3066\u3001\u65e5\u672c\u306e\u6d88\u8cbb\u7a0e\u7387\u306f8%\u306810%\u304c\u6df7\u5728\u3057\u3066\u304a\u308a\u3001\u6b63\u3057\u3044\u6d88\u8cbb\u7a0e\u984d\u3092\u7b97\u51fa\u3059\u308b\u305f\u3081\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5c0e\u5165\u304c\u6c7a\u307e\u308a\u307e\u3057\u305f\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u958b\u59cb\u5f8c\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u304c\u306a\u3051\u308c\u3070\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u3057\u3063\u304b\u308a\u5bfe\u7b56\u3092\u53d6\u3089\u306a\u3051\u308c\u3070\u7d4c\u55b6\u304c\u50be\u304d\u304b\u306d\u306a\u3044\u3053\u3068\u3067\u3059\u304c\u3001\u5bbf\u6cca\u696d\u754c\u3067\u306f\u3069\u306e\u3088\u3046\u306b\u5bfe\u51e6\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><span style=\"font-weight: 400;\">\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h2><span style=\"font-weight: 400;\">\u9069\u683c\u8acb\u6c42\u66f8\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u306a\u306e\u304b<\/span><\/h2>\n<div id=\"attachment_56378\" style=\"width: 526px\" class=\"wp-caption alignnone\"><img aria-describedby=\"caption-attachment-56378\" decoding=\"async\" loading=\"lazy\" class=\"size-full wp-image-56378\" src=\"https:\/\/s3.ap-northeast-1.amazonaws.com\/i-wp.omotenashi.work\/wp-content\/uploads\/2023\/09\/25164339\/AdobeStock_548495706%E7%90%A2%E4%B9%9F-%E6%A0%82.jpg\" alt=\"\u7533\u8acb\u66f8\" width=\"516\" height=\"343\" \/><p id=\"caption-attachment-56378\" class=\"wp-caption-text\">\u7422\u4e5f-\u6802- stock.adobe.com<\/p><\/div>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\"><strong>\u5bbf\u6cca\u696d\u754c\u306b\u9650\u3089\u305a\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u306f\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u3064\u3044\u3066\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong>\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u304c\u3069\u306e\u3088\u3046\u306a\u66f8\u985e\u306a\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span><\/p>\n<h3><span style=\"font-weight: 400;\">\u767a\u884c\u3059\u308b\u306b\u306f\u767b\u9332\u304c\u5fc5\u8981<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u3092\u767a\u884c\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u3078\u306e\u767b\u9332\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u300d\u306b\u7533\u8acb\u8005\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u3084\u7d0d\u7a0e\u5730\u3001\u4e8b\u696d\u8005\u533a\u5206\u3068\u3044\u3063\u305f\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3001\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u5be9\u67fb\u3092\u53d7\u3051\u3001\u554f\u984c\u304c\u306a\u3051\u308c\u3070\u300c\u767b\u9332\u901a\u77e5\u66f8\u300d\u304c\u767a\u884c\u3055\u308c\u307e\u3059\uff08\u96fb\u5b50\u7533\u8acb\u3082\u53ef\u80fd\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u767b\u9332\u901a\u77e5\u66f8\u304c\u767a\u884c\u3055\u308c\u308b\u3068\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u300d\u3067\u767b\u9332\u756a\u53f7\u3084\u4e8b\u696d\u8005\u540d\u3001\u767b\u9332\u5e74\u6708\u65e5\u3092\u78ba\u8a8d\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/span><span style=\"font-weight: 400;\">\u767b\u9332\u756a\u53f7\u306f\u6b21\u306e\u9805\u76ee\u3067\u89e3\u8aac\u3059\u308b\u3001\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306e\u8a18\u8f09\u4e8b\u9805\u3068\u3057\u3066\u3082\u91cd\u8981\u306a\u30dd\u30a4\u30f3\u30c8\u306a\u306e\u3067\u3001\u3057\u3063\u304b\u308a\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u307e\u305f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3059\u3002\u58f2\u4e0a1000\u4e07\u5186\u672a\u6e80\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u5c4a\u51fa\u3057\u3066\u3044\u308b\u4e8b\u696d\u8005\u306f\u5bfe\u8c61\u5916\u3067\u3059\u304c\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u3057\u3066\u767b\u9332\u3059\u308b\u3053\u3068\u3067\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u300d\u306b\u306a\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u7a0e\u306e\u8ca0\u62c5\u304c\u5897\u3048\u307e\u3059\u304c\u300c2\u5272\u7279\u4f8b\u300d\u3068\u3044\u3046\u63aa\u7f6e\u304c\u9069\u7528\u3055\u308c\u308b\u306e\u3067\u3001\u8a73\u7d30\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 400;\">\u53c2\u8003:<\/span><\/p>\n<p><span style=\"font-weight: 400;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/invoice_01.htm\" target=\"_blank\" rel=\"noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3078\u306e\u767b\u9332\u306b\u3064\u3044\u3066\/\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/span><\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shohi\/kaisei\/202304\/01.htm\" target=\"_blank\" rel=\"noopener\">2\u5272\u7279\u4f8b\u306b\u3064\u3044\u3066\/\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u307a\u30fc\u30b8<\/a><\/p>\n<h3><span style=\"font-weight: 400;\">\u8a18\u8f09\u4e8b\u9805<\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u9069\u683c\u8acb\u6c42\u66f8\uff08\u30a4\u30f3\u30dc\u30a4\u30b9\uff09\u306b\u306f\u3001\u8a18\u8f09\u3059\u3079\u304d\u4e8b\u9805\u304c\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<blockquote>\n<ul>\n<li><span style=\"font-weight: 400;\">1.\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u767b\u9332\u756a\u53f7<\/span><\/li>\n<li><span style=\"font-weight: 400;\">2.\u53d6\u5f15\u5e74\u6708\u65e5<\/span><\/li>\n<li><span style=\"font-weight: 400;\">3.\u53d6\u5f15\u5185\u5bb9\uff08\u8efd\u6e1b\u7a0e\u7387\u306e\u5bfe\u8c61\u54c1\u76ee\u3067\u3042\u308b\u65e8\uff09<\/span><\/li>\n<li><span style=\"font-weight: 400;\">4.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u3066\u5408\u8a08\u3057\u305f\u5bfe\u4fa1\u306e\u984d\uff08\u7a0e\u629c\u304d\u307e\u305f\u306f\u7a0e\u8fbc\u307f\uff09\u304a\u3088\u3073\u9069\u7528\u7a0e\u7387<\/span><\/li>\n<li><span style=\"font-weight: 400;\">5.\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u7b49<\/span><\/li>\n<li><span style=\"font-weight: 400;\">6.\u66f8\u985e\u306e\u4ea4\u4ed8\u3092\u53d7\u3051\u308b\u4e8b\u696d\u8005\u306e\u6c0f\u540d\u53c8\u306f\u540d\u79f0<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\u5f15\u7528:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0020006-027.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u8cc7\u6599<\/a><\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><span style=\"font-weight: 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