{"id":10320,"date":"2022-01-28T23:31:56","date_gmt":"2022-01-28T14:31:56","guid":{"rendered":"http:\/\/mamaworks.jp\/column\/?p=10320"},"modified":"2025-10-29T08:56:17","modified_gmt":"2025-10-28T23:56:17","slug":"%e9%80%80%e8%81%b7%e6%89%80%e5%be%97%e6%8e%a7%e9%99%a4%e3%81%ae%e8%a8%88%e7%ae%97%e6%96%b9%e6%b3%95%e3%81%a8%e3%81%af%ef%bc%9f%e9%80%80%e8%81%b7%e9%87%91%e3%82%922%e5%9b%9e%e4%bb%a5%e4%b8%8a%e3%82%82","status":"publish","type":"post","link":"https:\/\/mamaworks.jp\/column\/?p=10320","title":{"rendered":"\u9000\u8077\u6240\u5f97\u63a7\u9664\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f\u9000\u8077\u91d1\u30922\u56de\u4ee5\u4e0a\u3082\u3089\u3046\u5834\u5408\u3082"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f<\/h2>\n\n\n\n<p>\u9000\u8077\u91d1\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u53ce\u5165\u91d1\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u91d1\u984d\uff09<\/strong><strong>\u2212<\/strong><strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/strong><strong>\u00d71\/2<\/strong><\/p>\n\n\n\n<p>\u3067\u306f\u3001\u305d\u306e\u306a\u304b\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"561\" height=\"152\" src=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/1-1.png\" alt=\"\" class=\"wp-image-10327\" srcset=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/1-1.png 561w, https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/1-1-300x81.png 300w\" sizes=\"(max-width: 561px) 100vw, 561px\" \/><\/figure>\n<\/div>\n\n\n<p>\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2732.htm\" target=\"_blank\" rel=\" noopener\">No.2732\u3000\u9000\u8077\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce<\/a>\u300d\u3088\u308a\u4f5c\u6210<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u52e4\u7d9a\u5e74\u6570\u304c10\u5e74\u306e\u65b9\u306e\u5834\u5408\u3001\u300c20\u5e74\u4ee5\u4e0b\u300d\u306b\u306a\u308a\u307e\u3059\u304b\u3089\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f40\u4e07\u5186\u271510\u5e74\uff1d400\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u300110\u5e743\u30f6\u6708\u306a\u3069\u30011\u5e74\u306b\u6e80\u305f\u306a\u3044\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f\u30011\u5e74\u5207\u308a\u4e0a\u3052\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u540c\u4e00\u5e74\u5185\u306b\uff12\u304b\u6240\u304b\u3089\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h2>\n\n\n\n<p>\u9000\u8077\u91d1\u3092\u3082\u3089\u3046\u306e\u306f1\u56de\u3060\u3051\u3068\u3044\u3046\u65b9\u304c\u307b\u3068\u3093\u3069\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u5225\u306e\u4f1a\u793e\u304b\u3089\u3082\u652f\u6255\u308f\u308c\u3066\u3044\u305f\u5834\u5408\u3084\u3001\u3072\u3068\u3064\u306e\u4f1a\u793e\u3092\u9000\u8077\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u4f1a\u793e\u3060\u3051\u3067\u306f\u306a\u304f\u4f01\u696d\u5e74\u91d1\u57fa\u91d1\u306a\u3069\u304b\u3089\u3001\u9000\u8077\u624b\u5f53\u91d1\u3068\u898b\u306a\u3055\u308c\u308b\u300c\u4e00\u6642\u91d1\u300d\u304c\u652f\u6255\u308f\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306b\u3001\u9000\u8077\u91d1\u304c\u5e74\u5185\u306b2\u56de\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3001<strong>\u652f\u6255\u8005\u306f\u3001\u307b\u304b\u306e\u652f\u6255\u8005\u304c\u652f\u6255\u3063\u305f\u9000\u8077\u624b\u5f53\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9006\u306b\u8a00\u3046\u3068\u3001\u652f\u6255\u308f\u308c\u308b\u5074\uff08\u9000\u8077\u624b\u5f53\u3092\u53d7\u3051\u53d6\u308b\u4eba\uff09\u304c\u30012\u56de\u76ee\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u524d\u306b\u3001\u652f\u6255\u8005\u306b\u5831\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u65b9\u304c\u884c\u3046\u3053\u3068&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<p>2\u56de\u76ee\u306e\u652f\u6255\u3044\u304c\u306a\u3055\u308c\u308b\u524d\u306b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d<\/strong>\u3092\u63d0\u51fa\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u7533\u8acb\u66f8\u306b\u306f<\/p>\n\n\n\n<p>\u30fb\u5148\u306b\u652f\u6255\u3092\u53d7\u3051\u305f\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u8005\u306e\u540d\u79f0<\/p>\n\n\n\n<p>\u30fb\u91d1\u984d<\/p>\n\n\n\n<p>\u30fb\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d<\/p>\n\n\n\n<p>\u30fb\u652f\u6255\u5e74\u6708\u65e5<\/p>\n\n\n\n<p>\u30fb\u52e4\u7d9a\u5e74\u6570<\/p>\n\n\n\n<p>\u306a\u3069\u3092\u8a18\u5165<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u652f\u6255\u6e08\u307f\u306e\u9000\u8077\u624b\u5f53\u7b49\u306e\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3092\u6dfb\u4ed8\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;<\/p>\n\n\n\n<p>\u652f\u6255\u3044\u3092\u884c\u3046\u8005\u306f\u3001\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u4eba\u304b\u3089\u53d7\u3051\u53d6\u308b\u3053\u306e\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u5143\u306b\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25bd\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u306b\u3064\u3044\u3066<\/p>\n\n\n\n<p>\u9000\u8077\u624b\u5f53\u3092\u652f\u6255\u3046\u5074\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u3092\u4ee5\u4e0b\u306e\u6c7a\u307e\u308a\u306b\u3057\u305f\u304c\u3063\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u4ee4\u548c19\u5e74\u307e\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u307b\u304b\u3001\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"510\" height=\"1024\" src=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/2-510x1024.png\" alt=\"\" class=\"wp-image-10328\" srcset=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/2-510x1024.png 510w, https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/2-149x300.png 149w, https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/2.png 543w\" sizes=\"(max-width: 510px) 100vw, 510px\" \/><\/figure>\n<\/div>\n\n\n<p>\u203b\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2735.htm\" target=\"_blank\" rel=\" noopener\">No.2735\u3000\u540c\u3058\u5e74\u306b2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u9000\u8077\u624b\u5f53\u7b49\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u304d<\/a>\u300d<\/p>\n\n\n\n<p>\u30102022\u5e744\u6708\u304b\u3089\u306f\u4e00\u90e8\u306e\u30eb\u30fc\u30eb\u304c\u5909\u66f4\u306b\u3011<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u8a18\u4e8b\u306f\u4ee4\u548c3\u5e74\uff082021\u5e74\uff094\u67081\u65e5\u6642\u70b9\u3067\u306e\u6cd5\u4ee4\u3067\u3054\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>2022\u5e744\u6708\u304b\u3089\u306f\u3001\u4e0a\u306e\u8868\u3067\u3054\u6848\u5185\u3057\u305f\u2462\u306e\u300c14\u5e74\u4ee5\u5185\u300d\u3068\u3044\u3046\u7b87\u6240\u304c\u300c19\u5e74\u4ee5\u5185\u300d\u306b\u5909\u66f4\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/index.htm\" target=\"_blank\" rel=\" noopener\">\u56fd\u7a0eHP<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u540c\u4e00\u5e74\u5185\u3067\u306f\u306a\u3044\u304c\u3001\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u308b\u306e\u304c\uff12\u56de\u76ee\u306e\u5834\u5408<\/h2>\n\n\n\n<p>\u3067\u306f\u3001\u9000\u8077\u624b\u5f53\u3092\u53d7\u3051\u53d6\u308b\u306e\u304c2\u56de\u76ee\u3067\u3082\u3001\u540c\u3058\u5e74\u5185\u3067\u306f\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u91d1\u3092\u3082\u3089\u3063\u305f\u306e\u304c\u524d\u5e74\u4ee5\u524d4\u5e74\u4ee5\u5185\u306e\u5834\u5408\uff08\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u3092\u53d7\u7d66\u3057\u305f\u5834\u5408\u306f\u524d\u5e74\u4ee5\u524d14\u5e74\u4ee5\u5185\uff09\u3001\u4ee5\u524d\u652f\u6255\u308f\u308c\u305f\u9000\u8077\u91d1\u3068\u3001\u4eca\u56de\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u91d1\u306b\u304a\u3044\u3066\u3001\u52e4\u52d9\u671f\u9593\u304c\u91cd\u8907\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u8abf\u3079\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3082\u3057\u91cd\u8907\u3057\u3066\u3044\u308b\u5834\u5408\u306e2\u56de\u76ee\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001<strong>\u4eca\u56de\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304b\u3089\u91cd\u8907\u671f\u9593\u306b\u304a\u3051\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u63a7\u9664\u3057\u305f\u984d<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u25bc\u300c\u524d\u5e74\u4ee5\u524d\u300d\u306e\u6570\u3048\u65b9<\/p>\n\n\n\n<p>\u524d\u5e74\u4ee5\u524d4\u5e74\u3068\u306f\u3001\u305d\u306e\u5e74\u3092\u5165\u308c\u305a\u3001\u3055\u304b\u306e\u307c\u3063\u305f4\u5e74\u9593\u306e\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u4ee4\u548c4\u5e74\u306b\u9000\u8077\u91d1\u304c\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u4ee4\u548c3\u5e74\u3001\u4ee4\u548c2\u5e74\u3001\u4ee4\u548c\u5143\u5e74\uff08\u5e73\u621031\u5e74\uff09\u3001\u5e73\u621030\u5e74\u304c\u5bfe\u8c61\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u25bc\u91cd\u8907\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u3064\u3044\u3066<\/p>\n\n\n\n<p>\u3042\u308b\u4f1a\u793e\u306b\u52e4\u52d9\u3092\u3057\u3066\u3044\u308b\u9593\u306b\u5225\u306e\u4f1a\u793e\u306b\u3082\u52e4\u52d9\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u9000\u8077\u91d1\u3082\u91cd\u8907\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\uff08\u305f\u3060\u3057\u53cc\u65b9\u306b\u9000\u8077\u91d1\u5236\u5ea6\u304c\u3042\u308b\u5834\u5408\uff09<\/p>\n\n\n\n<p>\u50cd\u3044\u3066\u3044\u308b\u672c\u4eba\u3067\u3042\u308c\u3070\u5bb9\u6613\u306b\u5224\u65ad\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u3063\u307d\u3046\u3067\u3001\u9000\u8077\u91d1\u3092\u652f\u6255\u3046\u4f01\u696d\u306b\u304a\u3044\u3066\u3001\u4ee5\u524d\u652f\u6255\u308f\u308c\u305f\u9000\u8077\u91d1\u3068\u3001\u4eca\u56de\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u91d1\u304c\u91cd\u306a\u308b\u304b\u306f\u3001\u9000\u8077\u624b\u5f53\u3092\u53d7\u3051\u53d6\u308b\u65b9\u304c\u63d0\u51fa\u306e\u5fc5\u8981\u304c\u3042\u308b\u300c<strong>\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8<\/strong>\u300d\u306b\u3042\u308bC\u6b04\u3092\u898b\u308b\u3053\u3068\u306b\u3088\u308a\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><img decoding=\"async\" width=\"632\" height=\"170\" src=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/3.png\" alt=\"\" class=\"wp-image-10329\" srcset=\"https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/3.png 632w, https:\/\/mamaworks.jp\/column\/wp-content\/uploads\/2022\/01\/3-300x81.png 300w\" sizes=\"(max-width: 632px) 100vw, 632px\" \/><\/figure>\n<\/div>\n\n\n<p>\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/391-2.pdf\" target=\"_blank\" rel=\" noopener\">\uff3b\u624b\u7d9a\u540d\uff3d\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\uff08\u9000\u8077\u6240\u5f97\u7533\u544a\uff09\u300d\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\uff08\u9000\u8077\u6240\u5f97\u7533\u544a\u66f8\uff09<\/a>\u306e\u4e00\u90e8<\/p>\n\n\n\n<p>\u25bc\u63a7\u9664\u984d\u306e\u8a08\u7b97\u4f8b<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3069\u306e\u3088\u3046\u306a\u8a08\u7b97\u3092\u3059\u308b\u306e\u304b\u3001\u4e0b\u8a18\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u306b\u8a08\u7b97\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;-\u3000\u3000\u4f8b\u3000\u3000&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001A\u793e\u306b\u52e4\u3081\u3066\u3044\u3066\u3001\u5f8c\u306bB\u793e\u3067\u3082\u50cd\u304f\u3088\u3046\u306b\u306a\u3063\u305fC\u3055\u3093\u3068\u3044\u3046\u65b9\u304c\u3044\u308b\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5148\u306bA\u793e\u3092\u9000\u8077\u3057\u9000\u8077\u4e00\u6642\u91d1\u3092\u53d7\u3051\u53d6\u308a\u3001\u7d9a\u3044\u30662\u5e74\u4ee5\u5185\u306bB\u793e\u3092\u9000\u8077\u3001B\u793e\u304b\u3089\u9000\u8077\u4e00\u6642\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u4e88\u5b9a\u3067\u3059\u3002\u3061\u306a\u307f\u306b\u3001B\u793e\u3067\u306e9\u5e743\u304b\u6708\u50cd\u3044\u3066\u3044\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>A\u793e\u3068B\u793e\u3001\u4e21\u65b9\u306b\u52e4\u52d9\u3057\u3066\u3044\u305f\uff08\u91cd\u8907\u3057\u3066\u3044\u305f\uff09\u671f\u9593\u306f\u30013\u5e74\u30688\u304b\u6708\u3067\u3059\u3002<\/p>\n\n\n\n<p>&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8212;&#8211;<\/p>\n\n\n\n<p>\u3053\u308c\u306f\u3001\u3055\u304d\u307b\u3069\u306e\u300c\u524d\u5e74\u4ee5\u524d4\u5e74\u9593\u300d\u306b\u5f53\u305f\u308a\u307e\u3059\u306e\u3067\u3001\u4eca\u56de\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304b\u3089\u91cd\u8907\u671f\u9593\u306b\u304a\u3051\u308b<strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/strong>\u3092\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u2460\u307e\u305aB\u793e\u306e\u9000\u8077\u91d1\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6700\u521d\u306e\u9805\u300c\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\u300d\u306e\u8868\u306e\u3068\u304a\u308a\u3001\u8a08\u7b97\u5f0f\u306f40\u4e07\u5186\u00d7\u52e4\u7d9a\u5e74\u6570\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u300140\u4e07\u00d710\u5e74\uff1d400\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b1\u5e74\u672a\u6e80\u306f1\u5e74\u306b\u5207\u308a\u4e0a\u3052\u306e\u305f\u3081\u300110\u5e74\u3067\u8a08\u7b97<\/p>\n\n\n\n<p>\u2461\u6b21\u306b\u91cd\u8907\u671f\u9593\u306e\u9000\u8077\u91d1\u6240\u5f97\u63a7\u9664\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a08\u7b97\u5f0f\u306f40\u4e07\u00d73\u5e74\uff1d120\u4e07<\/p>\n\n\n\n<p>\u203b1\u5e74\u672a\u6e80\u306f\u5207\u308a\u6368\u3066\u306e\u305f\u3081\u30013\u5e74\u3067\u8a08\u7b97<\/p>\n\n\n\n<p>\u2462\u4eca\u56de\u306e\u9000\u8077\u91d1\u6240\u5f97\u63a7\u9664\u304b\u3089\u91cd\u8907\u671f\u9593\u306e\u9000\u8077\u91d1\u6240\u5f97\u63a7\u9664\u3092\u5f15\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>400\u4e07-120\u4e07\u5186\uff1d280\u4e07\u5186<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\uff22\u793e\u304c\u652f\u6255\u3046\u9000\u8077\u91d1\u306b\u5bfe\u3059\u308b\u9000\u8077\u91d1\u6240\u5f97\u63a7\u9664\u306f\u3001280\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u91d1\u63a7\u9664\u306f\u308f\u304b\u308a\u3065\u3089\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u8981\u70b9\u3092\u307e\u3068\u3081\u308b\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u9000\u8077\u91d1\u53d7\u53d6\u304c\u8fd1\u3044\u5834\u5408\u306f\u3001\u91cd\u8907\u3057\u3066\u63a7\u9664\u3057\u306a\u3044\u3088\u3046\u306b\u5dee\u3057\u5f15\u304f<\/p>\n\n\n\n<p>\u30fb\u53d7\u3051\u53d6\u308b\u4eba\u304c\u4e0d\u5229\u76ca\u306b\u306a\u3089\u306a\u3044\u3088\u3046\u3001\u3082\u3089\u3046\u5834\u5408\u306e\u63a7\u9664\u984d\u306f\u7aef\u6570\u5207\u308a\u4e0a\u3052\u3001\u5f15\u304f\u5834\u5408\u306e\u63a7\u9664\u984d\u306f\u5207\u308a\u6368\u3066\u3067\u8a08\u7b97<\/p>\n\n\n\n<p>\u51fa\u5178\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/index.htm\" target=\"_blank\" rel=\" noopener\">\u56fd\u7a0eHP<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u305d\u3082\u305d\u3082\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u4eca\u56de\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u4e2d\u5fc3\u306b\u8aac\u660e\u3092\u3057\u3066\u307e\u3044\u308a\u307e\u3057\u305f\u304c\u3001\u5b9f\u306f\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u6240\u5f97\u7a0e\u3060\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u3092\u542b\u3081\u3066\u3001\u304b\u304b\u308b\u7a0e\u91d1\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u8aac\u660e\u3092\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u6240\u5f97\u7a0e\u3011<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u3068\u306f\u3001\u500b\u4eba\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u7a0e\u91d1\u3067\u3042\u308a\u3001\u56fd\u7a0e\u306e\u3072\u3068\u3064\u3067\u3059\u3002<\/p>\n\n\n\n<p>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306f\u3042\u3089\u304b\u3058\u3081\u5f15\u304b\u308c\u305f\u3046\u3048\u3067\u652f\u6255\u308f\u308c\u308b\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u306e\u3067\u3001\u3069\u306e\u3088\u3046\u306b\u8a08\u7b97\u304c\u306a\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u5206\u304b\u3089\u306a\u3044\u3068\u3044\u3046\u65b9\u304c\u591a\u3044\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b\u3001\u7a0e\u7387\u3084\u6240\u5f97\u63a7\u9664\u984d\u306f\u53ce\u5165\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u306b\u306f\u3001\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u3001\u307e\u305f\u306f\u300c\u5206\u96e2\u8ab2\u7a0e\u300d\u3068\u3044\u30462\u3064\u306e\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u3082\u3089\u3046\u7d66\u6599\u3084\u526f\u696d\u3059\u308b\u5834\u5408\u306e\u96d1\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u306e\u307b\u3068\u3093\u3069\u304c\u7dcf\u5408\u8ab2\u7a0e\u65b9\u5f0f\u3068\u306a\u308a\u307e\u3059\u3002\u7dcf\u5408\u8ab2\u7a0e\u65b9\u5f0f\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u8a08\u7b97\u3059\u308b\u3068\u3044\u3063\u305f\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u3063\u307d\u3046\u3067\u3001\u9000\u8077\u91d1\uff08\u9000\u8077\u6240\u5f97\uff09\u306f\u914d\u5f53\u6240\u5f97\u306a\u3069\u3068\u540c\u69d8\u3001\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3046\u3048\u3067\u91cd\u8981\u3068\u306a\u308b\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u3066\u91d1\u984d\u304c\u5897\u3048\u3066\u3044\u304f\u3068\u3044\u3046\u7279\u5fb4\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b\u3001\u73fe\u5728\u3001\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u304c\u304b\u304b\u308a\u307e\u3059\u3002\uff08\u4ee4\u548c19\u5e7412\u670831\u65e5\u307e\u3067\u306b\u767a\u751f\u3059\u308b\u6240\u5f97\u306b\u5bfe\u3057\u3066\uff09\u3053\u3061\u3089\u306f\u4e00\u5f8b2,1%\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3010\u4f4f\u6c11\u7a0e\u3011<\/p>\n\n\n\n<p>\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u306e\u306f\u3001\u6240\u5f97\u7a0e\u306e\u307b\u304b\u306b\u4f4f\u6c11\u7a0e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3061\u3089\u306f\u3001\u56fd\u3067\u306f\u306a\u304f\u4f4f\u6240\u5730\u306e\u3042\u308b\u5730\u65b9\u81ea\u6cbb\u4f53\u304b\u3089\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306b\u306f\u3001\u3060\u308c\u306b\u3082\u5747\u7b49\u306b\u304b\u304b\u308b\u300c\u5747\u7b49\u5272\u300d\u3068\u3001\u524d\u306e\u5e74\u306e\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u8a08\u7b97\u3055\u308c\u308b\u300c\u6240\u5f97\u5272\u300d\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u91d1\u306b\u95a2\u3057\u3066\u306f\u3001\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u5206\u96e2\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u3068\u306f\u5225\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u9000\u8077\u91d1\u306e\u4f4f\u6c11\u7a0e\u306f\u3001\u9000\u8077\u6240\u5f97\u91d1\u984d\u306b\u4f4f\u6c11\u7a0e\u738710\uff05\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e4%\u3068\u5e02\u753a\u6751\u7a0e6%\u3092\u5408\u308f\u305b\u305f\u3082\u306e\uff09\u304b\u3051\u305f\u3082\u306e\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u3084\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306f\u3001\u6240\u5f97\u7a0e\u3068\u540c\u69d8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u52e4\u7d9a\u5e74\u6570\u304c10\u5e74\u306e\u65b9\u306e\u5834\u5408\u3067\u3001\u9000\u8077\u624b\u5f53\u304c1,000\u4e07\u5186\u306e\u5834\u5408\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f\u3001\u6240\u5f97\u7a0e\u306b\u304a\u3051\u308b\u8a08\u7b97\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n\n\n\n<p>40\u4e07\u271510\u5e74\uff1d400\u4e07<\/p>\n\n\n\n<p>\u6b21\u306b\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\uff08\u9000\u8077\u91d11,000\u4e07\u5186-\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d400\u4e07\u5186\uff09\u27151\/2\uff1d300\u4e07\u5186<\/p>\n\n\n\n<p>\u4f4f\u6c11\u7a0e\u306f\u4e00\u5f8b10\uff05\u306a\u306e\u3067\u3001\u9000\u8077\u624b\u5f53\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u306f30\u4e07\u5186\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u30012022\u5e741\u6708\u73fe\u5728\u306e\u60c5\u5831\u3092\u5143\u306b\u4f5c\u6210\u3055\u308c\u3066\u304a\u308a\u307e\u3059\u3002\u6700\u65b0\u306e\u60c5\u5831\u306f\u3001\u56fd\u7a0e\u5e81\u306eHP\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f \u9000\u8077\u91d1\u306e\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3092\u884c\u3044\u307e\u3059\u3002 \u53ce\u5165\u91d1\u984d\uff08\u6e90\u6cc9\u5fb4\u53ce\u524d\u306e\u91d1\u984d\uff09\u2212\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u00d71\/2 \u3067\u306f\u3001\u305d\u306e\u306a\u304b\u306e\u9000\u8077\u6240\u5f97\u63a7\u9664\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002 \u51fa\u5178\uff1a\u56fd\u7a0e\u5e81 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"swell_btn_cv_data":"","footnotes":""},"categories":[1,3],"tags":[],"class_list":["post-10320","post","type-post","status-publish","format-standard","hentry","category-column_list","category-column_experience"],"_links":{"self":[{"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/posts\/10320","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10320"}],"version-history":[{"count":4,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/posts\/10320\/revisions"}],"predecessor-version":[{"id":18412,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=\/wp\/v2\/posts\/10320\/revisions\/18412"}],"wp:attachment":[{"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=10320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mamaworks.jp\/column\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}