{"id":19674,"date":"2024-02-28T17:34:34","date_gmt":"2024-02-28T08:34:34","guid":{"rendered":"https:\/\/www.livable.co.jp\/l-note\/?p=19674"},"modified":"2025-07-28T12:47:57","modified_gmt":"2025-07-28T03:47:57","slug":"19674","status":"publish","type":"post","link":"https:\/\/www.livable.co.jp\/l-note\/question\/s19674\/","title":{"rendered":"\u5bb6\u8cc3\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u3089\u306a\u3044\uff1f\u8ab2\u7a0e\u3068\u975e\u8ab2\u7a0e\u306e\u9055\u3044\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306e\u95a2\u9023\u306f\uff1f"},"content":{"rendered":"\n<div class=\"wp-block-group lnt__author\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<h4 class=\"lnt__author__ttl wp-block-heading\">\u57f7\u7b46\u8005\u30d7\u30ed\u30d5\u30a3\u30fc\u30eb<\/h4>\n\n\n\n<\/div><\/div>\n\n\n\n<div class=\"wp-block-lnote-summary summary\"><div class=\"summary__wrap\"><p 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id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u8a18\u4e8b\u30b5\u30de\u30ea\u30fc<\/p><ul class=\"toc_list\"><li><a href=\"#lnote_toc\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58<\/a><ul><li><a href=\"#lnote_toc-2\">\u6d88\u8cbb\u7a0e\u306e\u9069\u7528\u3068\u4f8b\u5916<\/a><\/li><li><a href=\"#lnote_toc-3\">\u5bb6\u8cc3\u3068\u4e8b\u52d9\u6240\u306e\u533a\u5225<\/a><\/li><\/ul><\/li><li><a href=\"#lnote_toc-4\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u7387<\/a><ul><li><a href=\"#lnote_toc-5\">\u73fe\u884c\u306e\u6d88\u8cbb\u7a0e\u7387\u3068\u8cc3\u6599\u3078\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#lnote_toc-6\">\u8cc3\u8cb8\u5951\u7d04\u3068\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/a><\/li><\/ul><\/li><li><a href=\"#lnote_toc-7\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/a><ul><li><a href=\"#lnote_toc-8\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u8cc3\u8cb8\u696d\u754c\u3078\u306e\u5f71\u97ff<\/a><\/li><li><a href=\"#lnote_toc-9\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u9055\u3044<\/a><\/li><\/ul><\/li><li><a href=\"#lnote_toc-10\">\u6577\u91d1\u3084\u793c\u91d1\u306a\u3069\u306e\u8cbb\u7528\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2<\/a><ul><li><a href=\"#lnote_toc-11\">\u6577\u91d1\u3084\u793c\u91d1\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/a><\/li><li><a href=\"#lnote_toc-12\">\u99d0\u8eca\u5834\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/a><\/li><li><a href=\"#lnote_toc-13\">\u8cc3\u8cb8\u53d6\u5f15\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3068\u6d88\u8cbb\u7a0e<\/a><\/li><\/ul><\/li><li><a href=\"#lnote_toc-14\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u9055\u3044<\/a><ul><li><a href=\"#lnote_toc-15\">\u500b\u4eba\u8cc3\u8cb8\u3068\u6cd5\u4eba\u8cc3\u8cb8\u306e\u6d88\u8cbb\u7a0e\u306e\u9055\u3044<\/a><\/li><li><a href=\"#lnote_toc-16\">\u6cd5\u4eba\u306b\u3088\u308b\u8cc3\u8cb8\u7269\u4ef6\u306e\u6d88\u8cbb\u7a0e\u51e6\u7406\u3068\u306f<\/a><\/li><li><a href=\"#lnote_toc-17\">\u3053\u306e\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8<\/a><\/li><\/ul><\/li><\/ul><\/div>\n<h2 class=\"wp-block-heading\"><span id=\"lnote_toc\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u306e\u57fa\u790e\u77e5\u8b58<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_42874888_S.jpg\" alt=\"\" class=\"wp-image-19788\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_42874888_S.jpg 640w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_42874888_S-125x83.jpg 125w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p>\u307e\u305a\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u30eb\u30fc\u30eb\u3068\u3001\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-2\">\u6d88\u8cbb\u7a0e\u306e\u9069\u7528\u3068\u4f8b\u5916<\/span><\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u65e5\u672c\u56fd\u5185\u306b\u304a\u3044\u3066\u4e8b\u696d\u8005\u304c\u5bfe\u4fa1\u3092\u5f97\u308b\u305f\u3081\u306b\u884c\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3084\u5546\u54c1\u306e\u8ca9\u58f2\u306a\u3069\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306f\u6d88\u8cbb\u8005\u304c\u8ca0\u62c5\u3057\u307e\u3059\u304c\u3001\u4e8b\u696d\u8005\u306f\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u4f1a\u8a08\u51e6\u7406\u3092\u884c\u3044\u3001\u56fd\u3068\u90fd\u9053\u5e9c\u770c\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u4e0d\u52d5\u7523\u4f1a\u793e\u304c\u5efa\u7269\u3092\u58f2\u5374\u3082\u3057\u304f\u306f\u8cc3\u8cb8\u3059\u308b\u5834\u5408\u3001\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u4e8b\u696d\u306b\u306a\u308b\u305f\u3081\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u6d88\u8cbb\u7a0e\u306e\u6027\u683c\u4e0a\u306a\u3058\u307e\u306a\u3044\u3068\u3044\u3046\u7406\u7531\u3084\u793e\u4f1a\u653f\u7b56\u7684\u306a\u914d\u616e\u304b\u3089\u3001\u4e8b\u696d\u8005\u304c\u5bfe\u4fa1\u3092\u5f97\u3066\u884c\u3046\u53d6\u5f15\u3067\u3042\u3063\u3066\u3082\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u571f\u5730\u306e\u8b72\u6e21\u3084\u8cb8\u4ed8\u3051\u3001\u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051\u304c\u305d\u306e1\u3064\u3067\u3042\u308a\u3001\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b3\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u5c0e\u5165\u3055\u308c\u305f\u5f53\u521d\u306f\u3001\u5bb6\u8cc3\u306b\u5bfe\u3057\u3066\u3082\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u30011991\u5e7410\u6708\u304b\u3089\u4f4f\u5b85\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u539f\u5247\u3001\u4e8b\u696d\u3068\u3057\u3066\u5bfe\u4fa1\u3092\u5f97\u308b\u305f\u3081\u306b\u884c\u3046\u53d6\u5f15\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u4f4f\u5b85\u306a\u3069\u306e\u8cb8\u4ed8\u3051\u306e\u3088\u3046\u306b\u4f8b\u5916\u304c\u3042\u308b\u3068\u8003\u3048\u308b\u3068\u308f\u304b\u308a\u3084\u3059\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u304a\u3082\u306a\u53d6\u5f15\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u571f\u5730\u306e\u8b72\u6e21\u3084\u8cb8\u4ed8\u3051\uff081\u30ab\u6708\u672a\u6e80\u306e\u8cb8\u4ed8\u3051\u3001\u304a\u3088\u3073\u99d0\u8eca\u5834\u65bd\u8a2d\u3068\u3057\u3066\u571f\u5730\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3092\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051\uff081\u30ab\u6708\u672a\u6e80\u306e\u8cb8\u4ed8\u3051\u3092\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u6709\u4fa1\u8a3c\u5238\u3084\u5546\u54c1\u5238\u306a\u3069\u306e\u8b72\u6e21\uff08\u682a\u5f0f\u3084\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u306a\u3069\u3092\u9664\u304f\uff09<\/li>\n\n\n\n<li>\u652f\u6255\u3044\u624b\u6bb5\u306e\u8b72\u6e21\uff08\u9280\u884c\u5238\u3084\u653f\u5e9c\u7d19\u5e63\u3001\u786c\u8ca8\u3001\u5c0f\u5207\u624b\u3001\u7d04\u675f\u624b\u5f62\u306a\u3069\uff09<\/li>\n\n\n\n<li>\u4ecb\u8b77\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306a\u3069<\/li>\n\n\n\n<li>\u5b66\u6821\u306e\u6388\u696d\u6599\u3084\u5165\u5b66\u91d1\u3001\u6559\u79d1\u66f8\u306e\u8b72\u6e21<\/li>\n\n\n\n<li>\u56fd\u304c\u884c\u3046\u4e8b\u52d9\u306b\u304b\u304b\u308b\u5f79\u52d9\u306b\u5bfe\u3059\u308b\u624b\u6570\u6599\uff08\u767b\u8a18\u3084\u514d\u8a31\u306a\u3069\u306b\u304b\u304b\u308b\u624b\u6570\u6599\uff09<\/li>\n\n\n\n<li>\u533b\u5e2b\u3084\u52a9\u7523\u5e2b\u306a\u3069\u306b\u3088\u308b\u52a9\u7523<\/li>\n\n\n\n<li>\u793e\u4f1a\u4fdd\u967a\u533b\u7642\u306a\u3069<\/li>\n\n\n\n<li>\u706b\u846c\u6599\u3084\u57cb\u846c\u6599<\/li>\n\n\n\n<li><\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-3\">\u5bb6\u8cc3\u3068\u4e8b\u52d9\u6240\u306e\u533a\u5225<\/span><\/h3>\n\n\n\n<p>\u4f4f\u5b85\u8cb8\u4ed8\u3051\u306f\u3001\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u65e8\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u4e8b\u52d9\u6240\u306e\u8cc3\u6599\u306b\u5bfe\u3057\u3066\u306f\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u305f\u3068\u3048\u3070\u540c\u3058\u30de\u30f3\u30b7\u30e7\u30f3\u3067\u3042\u3063\u3066\u3082\u3001\u4f4f\u5b85\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u304c\u3001\u4e8b\u52d9\u6240\u3068\u3057\u3066\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u307e\u305f\u501f\u4e3b\u304c\u6cd5\u4eba\u3067\u3042\u3063\u3066\u3082\u3001\u5bee\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6225.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">No.6225\u2003\u5730\u4ee3\u3001\u5bb6\u8cc3\u3084\u6a29\u5229\u91d1\u3001\u6577\u91d1\u306a\u3069\uff5c\u56fd\u7a0e\u5e81<\/a><br><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6201.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">No.6201\u2003\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u53d6\u5f15\uff5c\u56fd\u7a0e\u5e81<\/a><br><a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=363AC0000000108\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u6d88\u8cbb\u7a0e\u6cd5\uff08\u662d\u548c\u516d\u5341\u4e09\u5e74\u6cd5\u5f8b\u7b2c\u767e\u516b\u53f7\uff09\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"lnote_toc-4\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u7387<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_91619987_S.jpg\" alt=\"\" class=\"wp-image-19790\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_91619987_S.jpg 640w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_91619987_S-125x83.jpg 125w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p>\u4e8b\u52d9\u6240\u306e\u5bb6\u8cc3\uff08\u8cc3\u6599\uff09\u306b\u5bfe\u3059\u308b\u6d88\u8cbb\u7a0e\u7387\u306f10\uff05\u3067\u3059\u3002\u305d\u306e\u5185\u8a33\u306f\u3001\u56fd\u7a0e\u3067\u3042\u308b\u6d88\u8cbb\u7a0e\u306e7.8\uff05\u3068\u5730\u65b9\u7a0e\u3067\u3042\u308b\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e2.2\uff05\u3092\u3042\u308f\u305b\u306610\uff05\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-5\">\u73fe\u884c\u306e\u6d88\u8cbb\u7a0e\u7387\u3068\u8cc3\u6599\u3078\u306e\u5f71\u97ff<\/span><\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u7a0e\u53ce\u306f\u5e74\u91d1\u3001\u4ecb\u8b77\u3001\u533b\u7642\u3001\u5b50\u80b2\u3066\u652f\u63f4\u306b\u5145\u3066\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u65e5\u672c\u3067\u306f\u5c11\u5b50\u5316\u306e\u50be\u5411\u304c\u7d9a\u3044\u3066\u304a\u308a\u3001\u4fdd\u967a\u6599\u3060\u3051\u3067\u306f\u307e\u304b\u306a\u3048\u306a\u3044\u72b6\u6cc1\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>2024\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u9769\u306b\u304a\u3044\u3066\u3001\u7d4c\u56e3\u9023\u304c\u6d88\u8cbb\u7a0e\u306e\u5f15\u304d\u4e0a\u3052\u3092\u300c\u6709\u529b\u306a\u9078\u629e\u80a2\u306e1\u3064\u300d\u3068\u63d0\u8a00\u3057\u305f\u3053\u3068\u3067\u8a71\u984c\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4eca\u5f8c\u3001\u6d88\u8cbb\u7a0e\u304c10\uff05\u304b\u3089\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u5834\u5408\u3001\u4e8b\u52d9\u6240\u306a\u3069\u306e\u8cb8\u4ed8\u3051\u3067\u306f\u6d88\u8cbb\u7a0e\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u5206\u3001\u8cc3\u6599\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>2019\u5e7410\u6708\u306b\u6d88\u8cbb\u7a0e\u304c10\uff05\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u305f\u969b\u306f\u3001\u540c\u5e7410\u6708\u4ee5\u964d\u306e\u5f15\u304d\u6e21\u3057\u3067\u3042\u3063\u3066\u3082\u3001\u540c\u5e743\u670831\u65e5\u307e\u3067\u306b\u7de0\u7d50\u3057\u305f\u8cc3\u8cb8\u501f\u5951\u7d04\u3067\u3042\u308c\u3070\u30018\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u306b\u306a\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u307e\u305f\u540c\u5e743\u670831\u65e5\u307e\u3067\u306b\u8cc3\u8cb8\u501f\u5951\u7d04\u304c\u81ea\u52d5\u66f4\u65b0\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u6b21\u56de\u66f4\u65b0\u6642\u307e\u30678\uff05\u306e\u7a0e\u7387\u304c\u9069\u7528\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u4f4f\u5c45\u7528\u3068\u3057\u3066\u8cb8\u3059\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u5f71\u97ff\u3092\u53d7\u3051\u307e\u305b\u3093\u304c\u3001\u6d88\u8cbb\u7a0e\u304c\u5f15\u304d\u4e0a\u3052\u3089\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u4e8b\u52d9\u6240\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306f\u3001\u5951\u7d04\u65e5\u3084\u7d4c\u904e\u63aa\u7f6e\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-6\">\u8cc3\u8cb8\u5951\u7d04\u3068\u6d88\u8cbb\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/span><\/h3>\n\n\n\n<p>\u4f4f\u5b85\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3067\u4e8b\u52d9\u6240\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u3001\u8cc3\u6599\u306b\u5bfe\u3057\u306610\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u4f4f\u5c45\u517c\u4e8b\u52d9\u6240\u306a\u3069\u3001\u4f4f\u5c45\u90e8\u5206\u3068\u4e8b\u52d9\u6240\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u90e8\u5206\u304c\u3042\u308b\u7269\u4ef6\u306f\u3001\u8cc3\u6599\u3092\u305d\u308c\u305e\u308c\u306e\u9762\u7a4d\u3067\u6309\u5206\u3057\u3066\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u6309\u5206\u3057\u3066\u8a08\u7b97\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"wp-block-group is-style-vk-group-shadow\"><div class=\"wp-block-group__inner-container is-layout-flow wp-block-group-is-layout-flow\">\n<p>\u4f4f\u5c45\u517c\u4e8b\u52d9\u6240<br>\u5bb6\u8cc3\uff1a25\u4e07\u5186<br>\u4e8b\u52d9\u6240\u306e\u9762\u7a4d\u304c\u5168\u4f53\u306e4\u5272\u30fb\u4f4f\u5c45\u90e8\u5206\u304c\u5168\u4f53\u306e6\u5272<\/p>\n\n\n\n<p>\u4e8b\u52d9\u6240\u90e8\u5206\uff1a25\u4e07\u5186\u00d74\/10\uff0b\u6d88\u8cbb\u7a0e=11\u4e07\u5186<br>\u4f4f\u5c45\u90e8\u5206\uff1a25\u4e07\u5186\u00d7\uff16\/10=15\u4e07\u5186<br>\u5408\u8a08\uff1a26\u4e07\u5186\uff08\u7a0e\u8fbc\uff09<\/p>\n<\/div><\/div>\n\n\n\n<p>\u4f4f\u5c45\u517c\u4e8b\u52d9\u6240\u304c\u4e0a\u8a18\u6761\u4ef6\u3060\u3063\u305f\u5834\u5408\u3001\u5bb6\u8cc325\u4e07\u5186\u306e\u4f4f\u5c45\u3092\u501f\u308a\u308b\u5834\u5408\u3068\u6bd4\u3079\u3066\u3001\u6d88\u8cbb\u7a0e\u5206\u306e1\u4e07\u5186\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/kids\/hatten\/page02.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">[\u7a0e\u306e\u3057\u304f\u307f]\u3000\u7a0e\u306e\u7a2e\u985e\u3068\u5206\u985e\uff5c\u56fd\u7a0e\u5e81<\/a><br><a href=\"https:\/\/www.mof.go.jp\/tax_information\/qanda022.html#:~:text=\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n\n\n<a href=\"\/kashitai\/\" target=\"_blank\" class=\"lnt__cv__02 text-decoration-none\"><div class=\"d-md-flex\"><figure class=\"lnt__cv__02__img lnt__cv__02__img__left bg-transparent\"><img loading=\"lazy\" decoding=\"async\" width=\"605\" height=\"371\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14.png 605w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14-125x77.png 125w\" sizes=\"auto, (max-width: 605px) 100vw, 605px\" \/><\/figure><div class=\"lnt__cv__02__cap flex-grow-md-1\"><p class=\"lnt__cv__02__ttl\">\u3044\u304f\u3089\u3067\u8cb8\u305b\u308b\u306e\uff1f\u7121\u6599\u8cc3\u6599\u67fb\u5b9a<\/p><p class=\"lnt__cv__02__txt\">\u300c\u8cb8\u3059\u300d\u3082\u300c\u58f2\u308b\u300d\u3082\u76f8\u8ac7\u3067\u304d\u308b\uff01<br>\u8cc3\u8cb8\u7ba1\u7406\u30d7\u30e9\u30f3\u304c\u5145\u5b9f\u306e\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p><p class=\"lnt__cv__02__btn\"><span class=\"d-flex align-items-center\"><i class=\"lnt__cv__02__btn__ico lnticon-right\"><\/i><span class=\"lnt__cv__02__btn__txt\">\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u306e\u8cc3\u6599\u67fb\u5b9a\u306f\u3053\u3061\u3089<\/span><\/span><\/p><\/div><\/div><\/a>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"lnote_toc-7\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"426\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_78435852_S.jpg\" alt=\"\" class=\"wp-image-19791\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_78435852_S.jpg 640w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_78435852_S-125x83.jpg 125w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p>2023\u5e7410\u6708\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u304c\u59cb\u307e\u308a\u307e\u3057\u305f\u3002\u500b\u4eba\u3067\u3042\u3063\u3066\u3082\u5bb6\u8cc3\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3064\u3044\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7ae0\u3067\u306f\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u3001\u8cc3\u8cb8\u696d\u754c\u3078\u306e\u5f71\u97ff\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-8\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\u3068\u8cc3\u8cb8\u696d\u754c\u3078\u306e\u5f71\u97ff<\/span><\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u3068\u306f\u3001\u5f93\u6765\u306e\u8acb\u6c42\u66f8\u306b\u5fc5\u8981\u4e8b\u4e8b\u9805\u3092\u8ffd\u8a18\u3057\u305f\u8acb\u6c42\u66f8\u306e\u3053\u3068\u3067\u3001\u8ca9\u58f2\u5148\u306b\u5bfe\u3057\u3066\u7a0e\u7387\u3068\u7a0e\u984d\u3092\u6b63\u3057\u304f\u4f1d\u3048\u308b\u305f\u3081\u306e\u3082\u306e\u3067\u3059\u3002\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4ed5\u5165\u308c\u5148\u304c\u767a\u884c\u3059\u308b\u30a4\u30f3\u30dc\u30a4\u30b9\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u3061\u306a\u307f\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u3088\u308a\u8ffd\u8a18\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u306e\u306f\u3001\u767b\u9332\u756a\u53f7\u3068\u9069\u7528\u7a0e\u7387\u3001\u7a0e\u7387\u3054\u3068\u306b\u533a\u5206\u3057\u305f\u6d88\u8cbb\u7a0e\u984d\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u3082\u3057\u5bb6\u8cc3\u53ce\u5165\u304c\u8cc3\u8cb8\u4f4f\u5b85\u306a\u3069\u306e\u5bb6\u8cc3\u306b\u9650\u3089\u308c\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u306f\u306a\u304f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u5fc5\u8981\u3082\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u3068\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u58f2\u4e0a\u3052\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u300d\u3068\u306a\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u6d88\u8cbb\u7a0e\u306f\u514d\u7a0e\u306b\u306a\u3089\u305a\u3001\u7533\u544a\u3084\u7d0d\u4ed8\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u30c6\u30ca\u30f3\u30c8\u304b\u3089\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u8acb\u6c42\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure id=\"grayLink\" class=\"wp-block-table\"><table><tbody><tr><td>\u30fb\u300c\u8cc3\u8cb8\u501f\u300d\u306b\u95a2\u3059\u308b\u8a18\u4e8b\u306f\u3053\u3061\u3089<br><a href=\"https:\/\/www.livable.co.jp\/l-note\/question\/s14249\/\">\u8cc3\u8cb8\u501f\u3068\u306f\uff1f\u5951\u7d04\u66f8\u306e\u96fb\u5b50\u5316\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3068\u306e\u95a2\u9023\u3082<\/a><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-9\">\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u9055\u3044<\/span><\/h3>\n\n\n\n<p>\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u306a\u3044\u5834\u5408\u3001\u5f53\u7136\u306a\u304c\u3089\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3067\u304d\u307e\u305b\u3093\u3002\u3059\u308b\u3068\u3001\u4e8b\u696d\u8005\u3067\u3042\u308b\u30c6\u30ca\u30f3\u30c8\u306f\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u984d\u304c\u5897\u3048\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u308b\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3078\u306e\u79fb\u8ee2\u3092\u691c\u8a0e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u767b\u9332\u3059\u308b\u3053\u3068\u3067\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u6d3b\u7528\u3067\u304d\u307e\u3059\u3002\u305d\u3057\u3066\u30c6\u30ca\u30f3\u30c8\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u306b\u3088\u308a\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u4f4f\u5c45\u8005\u304c\u4f4f\u5c45\u3068\u3057\u3066\u4f7f\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u306a\u3069\u4e8b\u696d\u7528\u3068\u3057\u3066\u501f\u308a\u3066\u3044\u308b\u30c6\u30ca\u30f3\u30c8\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u3066\u3082\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3078\u306e\u767b\u9332\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u51fa\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306e\u8ca0\u62c5\u984d\u3092\u60f3\u5b9a\u3057\u3001\u7a7a\u5ba4\u30ea\u30b9\u30af\u3082\u8003\u616e\u3057\u305f\u3046\u3048\u3067\u6c7a\u5b9a\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/invoice_about.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"lnote_toc-10\">\u6577\u91d1\u3084\u793c\u91d1\u306a\u3069\u306e\u8cbb\u7528\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"480\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_86157787_S.jpg\" alt=\"\" class=\"wp-image-19792\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_86157787_S.jpg 640w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_86157787_S-125x94.jpg 125w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p>\u8cc3\u8cb8\u4f4f\u5b85\u3068\u3057\u3066\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3001\u5bb6\u8cc3\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u3067\u306f\u6577\u91d1\u3084\u793c\u91d1\u3001\u99d0\u8eca\u5834\u4ee3\u306f\u3069\u3046\u3067\u3057\u3087\u3046\u304b\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u8cc3\u8cb8\u501f\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3068\u6d88\u8cbb\u7a0e\u306e\u95a2\u4fc2\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-11\">\u6577\u91d1\u3084\u793c\u91d1\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/span><\/h3>\n\n\n\n<p>\u524d\u63d0\u3068\u3057\u3066\u3001\u4e8b\u696d\u7528\u306e\u5efa\u7269\u3092\u8cc3\u8cb8\u501f\u3059\u308b\u5834\u5408\u306b\u304b\u304b\u308b\u4fdd\u8a3c\u91d1\u3084\u6577\u91d1\u3001\u66f4\u65b0\u6599\u306a\u3069\u306e\u3046\u3061\u8fd4\u9084\u3055\u308c\u306a\u3044\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u300c\u6a29\u5229\u8a2d\u5b9a\u306e\u5bfe\u4fa1\u300d\u3068\u5224\u65ad\u3055\u308c\u3001\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u4e00\u65b9\u3067\u3001\u4f4f\u5b85\u7528\u306e\u5efa\u7269\u3092\u501f\u308a\u308b\u969b\u306b\u304b\u304b\u308b\u6577\u91d1\u3084\u793c\u91d1\u306f\u975e\u8ab2\u7a0e\u3067\u3059\u3002<\/span><\/p>\n\n\n\n<p>\u6577\u91d1\u3068\u306f\u3001\u9000\u53bb\u6642\u306e\u539f\u72b6\u56de\u5fa9\u8cbb\u7528\u306b\u5145\u3066\u308b\u305f\u3081\u306b\u9810\u3051\u3066\u304a\u304f\u304a\u91d1\u3067\u3059\u3002\u5b9f\u969b\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u5dee\u3057\u5f15\u304b\u308c\u3001\u6b8b\u3063\u305f\u5834\u5408\u306f\u623b\u3063\u3066\u304d\u307e\u3059\u304c\u3001\u4f4f\u5b85\u3068\u3057\u3066\u501f\u308a\u308b\u306e\u3067\u3042\u308c\u3070\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u793c\u91d1\u306f\u8cb8\u4e3b\u306b\u304a\u793c\u3068\u3057\u3066\u652f\u6255\u3046\u3082\u306e\u3067\u3059\u3002\u8fd4\u9084\u3055\u308c\u306a\u3044\u304a\u91d1\u3067\u3059\u304c\u3001\u6577\u91d1\u3068\u540c\u69d8\u306b\u4f4f\u5b85\u3092\u501f\u308a\u308b\u3068\u304d\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u306a\u304a\u4e8b\u696d\u7528\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u3001\u793c\u91d1\u3084\u4fdd\u8a3c\u6599\u306a\u3069\u306f\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/span>\u3057\u305f\u304c\u3063\u3066\u4f4f\u5c45\u517c\u4e8b\u52d9\u6240\u306f\u3001\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u4e8b\u52d9\u6240\u306b\u5bfe\u3057\u3066\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-12\">\u99d0\u8eca\u5834\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/span><\/h3>\n\n\n\n<p>\u571f\u5730\u306e\u8cb8\u4ed8\u3051\u306f\u539f\u5247\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u3057\u304b\u3057\u99d0\u8eca\u5834\u65bd\u8a2d\u3068\u3057\u3066\u571f\u5730\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u3084\u3001\u571f\u5730\u30921\u30ab\u6708\u672a\u6e80\u306a\u3069\u77ed\u671f\u3067\u8cb8\u3059\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u306a\u304a\u5bb6\u8cc3\u304c\u99d0\u8eca\u5834\u8fbc\u307f\u3067\u8a2d\u5b9a\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u99d0\u8eca\u5834\u4ee3\u306e\u5206\u3068\u3057\u3066\u4e00\u90e8\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-13\">\u8cc3\u8cb8\u53d6\u5f15\u306b\u304a\u3051\u308b\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u3068\u6d88\u8cbb\u7a0e<\/span><\/h3>\n\n\n\n<p>\u8cc3\u8cb8\u53d6\u5f15\u306f\u3001\u6577\u91d1\u3084\u793c\u91d1\u4ee5\u5916\u306e\u8cbb\u7528\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4ee3\u8868\u7684\u306a\u8cbb\u7528\u306e\u4e2d\u3067\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n\n\n\n<li>\u9375\u306e\u4ea4\u63db\u8cbb\u7528<\/li>\n\n\n\n<li>\u4fdd\u967a\u6599<\/li>\n\n\n\n<li>\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4f7f\u7528\u6599<\/li>\n\n\n\n<li>\u66f4\u65b0\u4e8b\u52d9\u624b\u6570\u6599\uff08\u66f4\u65b0\u6599\u306f\u975e\u8ab2\u7a0e\uff09<\/li>\n\n\n\n<li>\u99d0\u8eca\u5834\u4ee3\u30fb\u99d0\u8f2a\u5834\u4ee3\uff08\u5bb6\u8cc3\u306b\u542b\u307e\u308c\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\uff09<\/li>\n\n\n\n<li>\u30af\u30ea\u30fc\u30cb\u30f3\u30b0\u8cbb\u7528\u30fb\u30ea\u30d5\u30a9\u30fc\u30e0\u8cbb\u7528<\/li>\n<\/ul>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6225.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">No.6225\u2003\u5730\u4ee3\u3001\u5bb6\u8cc3\u3084\u6a29\u5229\u91d1\u3001\u6577\u91d1\u306a\u3069\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n<a href=\"\/kashitai\/\" target=\"_blank\" class=\"lnt__cv__02 text-decoration-none\"><div class=\"d-md-flex\"><figure class=\"lnt__cv__02__img lnt__cv__02__img__left bg-transparent\"><img loading=\"lazy\" decoding=\"async\" width=\"605\" height=\"371\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14.png\" class=\"attachment-medium size-medium\" alt=\"\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14.png 605w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2023\/07\/CV14-125x77.png 125w\" sizes=\"auto, (max-width: 605px) 100vw, 605px\" \/><\/figure><div class=\"lnt__cv__02__cap flex-grow-md-1\"><p class=\"lnt__cv__02__ttl\">\u3044\u304f\u3089\u3067\u8cb8\u305b\u308b\u306e\uff1f\u7121\u6599\u8cc3\u6599\u67fb\u5b9a<\/p><p class=\"lnt__cv__02__txt\">\u300c\u8cb8\u3059\u300d\u3082\u300c\u58f2\u308b\u300d\u3082\u76f8\u8ac7\u3067\u304d\u308b\uff01<br>\u8cc3\u8cb8\u7ba1\u7406\u30d7\u30e9\u30f3\u304c\u5145\u5b9f\u306e\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p><p class=\"lnt__cv__02__btn\"><span class=\"d-flex align-items-center\"><i class=\"lnt__cv__02__btn__ico lnticon-right\"><\/i><span class=\"lnt__cv__02__btn__txt\">\u6771\u6025\u30ea\u30d0\u30d6\u30eb\u306e\u8cc3\u6599\u67fb\u5b9a\u306f\u3053\u3061\u3089<\/span><\/span><\/p><\/div><\/div><\/a>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"lnote_toc-14\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u306b\u304a\u3051\u308b\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u9055\u3044<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"640\" height=\"478\" src=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_107301904_S.jpg\" alt=\"\" class=\"wp-image-19793\" srcset=\"https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_107301904_S.jpg 640w, https:\/\/www.livable.co.jp\/l-note\/wp\/wp-content\/uploads\/2024\/02\/pixta_107301904_S-125x93.jpg 125w\" sizes=\"auto, (max-width: 640px) 100vw, 640px\" \/><\/figure>\n\n\n\n<p>\u6700\u5f8c\u306b\u5bb6\u8cc3\u306b\u304b\u304b\u308b\u6d88\u8cbb\u7a0e\u306b\u3064\u3044\u3066\u3001\u500b\u4eba\u3068\u6cd5\u4eba\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-15\">\u500b\u4eba\u8cc3\u8cb8\u3068\u6cd5\u4eba\u8cc3\u8cb8\u306e\u6d88\u8cbb\u7a0e\u306e\u9055\u3044<\/span><\/h3>\n\n\n\n<p>\u6d88\u8cbb\u7a0e\u306f\u3001\u4e8b\u696d\u8005\u304c\u5bfe\u4fa1\u3092\u5f97\u308b\u305f\u3081\u306b\u884c\u3046\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u3084\u5546\u54c1\u306e\u8ca9\u58f2\u306a\u3069\u306b\u5bfe\u3057\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u8cc3\u6599\u3092\u5f97\u308b\u305f\u3081\u306b\u5efa\u7269\u3092\u8cb8\u3057\u51fa\u3059\u5834\u5408\u306b\u3001\u8cc3\u6599\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3068\u3044\u3046\u306e\u304c\u524d\u63d0\u3067\u3059\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u3057\u304b\u3057\u793e\u4f1a\u653f\u7b56\u7684\u306a\u914d\u616e\u304b\u3089\u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051\u306f\u975e\u8ab2\u7a0e\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f4f\u5b85\u3092\u501f\u308a\u308b\u969b\u306f\u500b\u4eba\u30fb\u6cd5\u4eba\u3092\u554f\u308f\u305a\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u500b\u4eba\u304c\u4e8b\u696d\u7528\u3068\u3057\u3066\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3092\u501f\u308a\u308b\u969b\u306f\u3001\u4f4f\u5b85\u3067\u306f\u306a\u3044\u305f\u3081\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u5426\u304b\u306f\u3001\u500b\u4eba\u304b\u6cd5\u4eba\u304b\u3067\u306f\u306a\u304f\u3001\u305d\u306e\u7528\u9014\u306b\u3088\u3063\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u305d\u3057\u3066\u4f4f\u5c45\u517c\u4e8b\u52d9\u6240\u306e\u3088\u3046\u306a\u7269\u4ef6\u306f\u3001\u9762\u7a4d\u306b\u5fdc\u3058\u3066\u6309\u5206\u3057\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"lnote_toc-16\">\u6cd5\u4eba\u306b\u3088\u308b\u8cc3\u8cb8\u7269\u4ef6\u306e\u6d88\u8cbb\u7a0e\u51e6\u7406\u3068\u306f<\/span><\/h3>\n\n\n\n<p>\u6cd5\u4eba\u304c\u4e8b\u52d9\u6240\u3084\u5e97\u8217\u3092\u501f\u308a\u308b\u5834\u5408\u306f\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3067\u306f\u793e\u5b85\u306b\u5bfe\u3057\u3066\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p><span data-color=\"#fcc800\" style=\"background: linear-gradient(transparent 60%,rgba(252, 200, 0, 0.7) 0);\" class=\"vk_highlighter\">\u7d50\u8ad6\u304b\u3089\u3044\u3048\u3070\u3001\u793e\u5b85\u306f\u4f4f\u5b85\u306b\u3042\u305f\u308b\u305f\u3081\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n\n\n\n<p>\u305d\u3057\u3066\u6cd5\u4eba\u304c\u793e\u5b85\u7528\u306b\u501f\u308a\u4e0a\u3052\u305f\u7269\u4ef6\u3092\u3001\u5f93\u696d\u54e1\u306b\u8cb8\u3057\u4ed8\u3051\u308b\u3053\u3068\u3067\u767a\u751f\u3059\u308b\u8cc3\u6599\u3082\u975e\u8ab2\u7a0e\u3067\u3059\u3002\u307e\u305f\u7d66\u4e0e\u304b\u3089\u5f93\u696d\u54e1\u306e\u81ea\u5df1\u8ca0\u62c5\u984d\u3092\u63a7\u9664\u3059\u308b\u5834\u5408\u3082\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u6577\u91d1\u3084\u793c\u91d1\u3001\u5171\u76ca\u8cbb\u306a\u3069\u306f\u3001\u6d88\u8cbb\u7a0e\u6cd5\u3067\u306f\u975e\u8ab2\u7a0e\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u793e\u5b85\u3082\u4f8b\u5916\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u793e\u5b85\u306b\u95a2\u9023\u3059\u308b\u8cbb\u7528\u3067\u3001\u6d88\u8cbb\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u793e\u5b85\u3092\u501f\u308a\u308b\u969b\u306b\u304b\u304b\u308b\u4ef2\u4ecb\u624b\u6570\u6599<\/li>\n\n\n\n<li>\u99d0\u8eca\u5834\u4ee3<\/li>\n\n\n\n<li>\u793e\u5b85\u306e\u7ba1\u7406\u8cbb\u7528<\/li>\n<\/ul>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/06\/13.htm\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u7b2c13\u7bc0\u3000\u4f4f\u5b85\u306e\u8cb8\u4ed8\u3051\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n<div class=\"s-faq\"><h3 class=\"s-faq__heading\"><span id=\"lnote_toc-17\">\u3053\u306e\u8a18\u4e8b\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/h3><dl class=\"s-faq__content\"><dt class=\"s-faq__content-title is-open\">\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u7387\u306f\u3069\u306e\u304f\u3089\u3044\uff1f<\/dt><dd class=\"s-faq__content-body\"><p class=\"a-text\">\u4f4f\u5b85\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u305f\u3081\u3001\u6d88\u8cbb\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\r\n<p class=\"a-text\">\u4e00\u65b9\u3067\u4e8b\u52d9\u6240\u3068\u3057\u3066\u501f\u308a\u308b\u5834\u5408\u306f\u3001\u8cc3\u6599\u306b\u5bfe\u3057\u306610\uff05\u306e\u6d88\u8cbb\u7a0e\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\r\n<p class=\"a-text\">\u8a73\u3057\u304f\u306f<a href=\"#lnote_toc-4\">\u300c\u5bb6\u8cc3\u306e\u6d88\u8cbb\u7a0e\u7387\u300d<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p><\/dd><dt class=\"s-faq__content-title is-open\">\u6577\u91d1\u3084\u793c\u91d1\u306a\u3069\u306e\u8cbb\u7528\u306b\u6d88\u8cbb\u7a0e\u306f\u304b\u304b\u308b\uff1f<\/dt><dd class=\"s-faq__content-body\"><p 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