{"id":2261,"date":"2023-10-18T19:51:37","date_gmt":"2023-10-18T10:51:37","guid":{"rendered":"https:\/\/coasys.co.jp\/note\/?p=2261"},"modified":"2025-08-19T17:36:15","modified_gmt":"2025-08-19T08:36:15","slug":"1108-gifttax","status":"publish","type":"post","link":"https:\/\/coasys.co.jp\/note\/succession\/1108-gifttax\/","title":{"rendered":"\uff08\uff18\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u306b\u3068\u3082\u306a\u3046\u627f\u7d99\u8005\u306e\u6240\u5f97\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u7533\u544a"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/1108-gift-tax.png\" alt=\"\" class=\"wp-image-2262\" srcset=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/1108-gift-tax.png 800w, https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/1108-gift-tax-300x169.png 300w, 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role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-externalLink __svg\" width=\"1em\" height=\"1em\" viewBox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M44 2H30c-1.1 0-2 .9-2 2s.9 2 2 2h9.2L24 21.2c-.8.8-.8 2 0 2.8s2 .8 2.8 0L42 8.8V18c0 1.1.9 2 2 2s2-.9 2-2V4c0-1.1-.9-2-2-2z\" \/><path d=\"M41 27c-1.1 0-2 .9-2 2v10c0 1.1-.9 2-2 2H9c-1.1 0-2-.9-2-2V11c0-1.1.9-2 2-2h10c1.1 0 2-.9 2-2s-.9-2-2-2H9c-3.3 0-6 2.7-6 6v28c0 3.3 2.7 6 6 6h28c3.3 0 6-2.7 6-6V29c0-1.1-.9-2-2-2z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">\u8fb2\u6797\u6c34\u7523\u7701\uff5c\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\uff1a\u7d4c\u55b6\u6240\u5f97\u5b89\u5b9a\u5bfe\u7b56\u7b49\u306e\u4ea4\u4ed8\u91d1\u3092\u6d3b\u7528\u3057\u3066\u3001\u8a08\u753b\u7684\u306b\u8fb2\u696d\u7d4c\u55b6\u306e\u57fa\u76e4\u5f37\u5316\uff08\u8fb2\u7528\u5730\u3001\u8fb2\u696d\u7528\u306e\u5efa\u7269\u30fb\u6a5f\u68b0\u7b49\u306e\u53d6\u5f97\uff09\u3092\u56f3\u308b\u53d6\u7d44\u3092\u652f\u63f4\u3057\u307e\u3059\u3002\u8fb2\u6797\u6c34\u7523\u7701<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center;width:25%\">\u533a\u5206<\/th><th style=\"text-align:center;width:50%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e<\/th><th style=\"text-align:center;width:5%\">\u69d8\u5f0f<\/th><th style=\"text-align:center;width:7%\">\u96fb\u5b50<br>\u7533\u8acb<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"2\" style=\"text-align:center;background-color:var(--color_pale03);width:25%\">\u5171\u901a<\/td><td style=\"text-align:left;width:50%\">\u78ba\u5b9a\u7533\u544a\u66f8<\/td><td style=\"text-align:center;width:5%\">A<\/td><td rowspan=\"4\" style=\"text-align:center;width:7%\">C<\/td><\/tr><tr><td style=\"text-align:left;width:50%\">\u6240\u5f97\u7a0e\u306e\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u30fb\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8<\/td><td style=\"text-align:center;width:5%\">A<\/td><\/tr><tr><td style=\"text-align:center;background-color:var(--color_pale03);width:25%\">\u9752\u8272\u7533\u544a<\/td><td style=\"text-align:left;width:50%\">\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09<\/td><td style=\"text-align:center;width:5%\">A<\/td><\/tr><tr><td style=\"text-align:center;background-color:var(--color_pale03);width:25%\">\u767d\u8272\u7533\u544a<\/td><td style=\"text-align:left;width:50%\">\u53ce\u652f\u5185\u8a33\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09<\/td><td style=\"text-align:center;width:5%\">A<\/td><\/tr><tr><td rowspan=\"5\" style=\"background-color:var(--color_pale03)\">\u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\u5236\u5ea6<\/td><td>\u5225\u8a18\u69d8\u5f0f\u7b2c\uff11\u53f7 \u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\u306b\u95a2\u3059\u308b\u8a3c\u660e\u7533\u8acb\u66f8<\/td><td rowspan=\"5\" style=\"text-align:center\"><a href=\"https:\/\/www.maff.go.jp\/j\/kobetu_ninaite\/n_seido\/junbikin_shinsei.html#youshiki\">B&#x25b6;<\/a><\/td><td rowspan=\"5\" style=\"text-align:center\">D<\/td><\/tr><tr><td>\u5225\u8a18\u69d8\u5f0f\u7b2c\uff15\u53f7 \u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1\u306b\u95a2\u3059\u308b\u8a08\u753b\u66f8\u517c\u5b9f\u7e3e\u5831\u544a\u66f8<\/td><\/tr><tr><td>\u30fc\u8fb2\u696d\u7d4c\u55b6\u6539\u5584\u8a08\u753b\u8a8d\u5b9a\u7533\u8acb\u66f8\u53ca\u3073\u8a8d\u5b9a\u66f8<\/td><\/tr><tr><td>\u30fc\u5bfe\u8c61\u4ea4\u4ed8\u91d1\u306e\u4ea4\u4ed8\u6c7a\u5b9a\u901a\u77e5\u66f8<\/td><\/tr><tr><td>\u5225\u8a18\u69d8\u5f0f\u7b2c\uff13\u53f7 \u8fb2\u7528\u5730\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u8a3c\u660e\u7533\u8acb\u66f8<\/td><\/tr><\/tbody><\/table><figcaption>\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8 A\uff1a\u56fd\u7a0e\u5e81 &gt; \u56fd\u7a0e\u5e81\u69d8\u5f0f\u691c\u7d22<br>\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8 B\uff1a\u8fb2\u6797\u6c34\u7523\u7701 &gt; \u7d4c\u55b6 &gt; \u62c5\u3044\u624b\u80b2\u6210 &gt; \u8fb2\u696d\u7d4c\u55b6\u57fa\u76e4\u5f37\u5316\u6e96\u5099\u91d1<br>\u25c7\u96fb\u5b50\u7533\u8acb C\uff1a\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u300ce-Tax\u300d<br>\u25c7\u96fb\u5b50\u7533\u8acb D\uff1a\u8fb2\u6797\u6c34\u7523\u7701\u5171\u901a\u7533\u8acb\u30b5\u30fc\u30d3\u30b9\u300ce-MAFF\u300d<\/figcaption><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u306e\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u3053\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u300d\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u65b9\u6cd5\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u5c4a\u51fa\u306f\u5fc5\u8981\u306a\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u66f8<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u3053\u306e\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u5b9a\u984d\u6cd5\u300d\u3092\u9078\u629e\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u306e\u65b9\u6cd5\u3067\u5dee\u3057\u652f\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u5c4a\u51fa\u306f\u5fc5\u8981\u306a\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u2461\u7d4c\u55b6\u7d99\u627f\u5186\u6ed1\u5316\u6cd5\u306e\u9069\u7528<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u3001\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u8a8d\u5b9a\u652f\u63f4\u6a5f\u95a2\uff08\u5546\u5de5\u4f1a\u3001\u5546\u5de5\u4f1a\u8b70\u6240\u3001\u91d1\u878d\u6a5f\u95a2\u3001\u7a0e\u7406\u58eb\u7b49\uff09\u304c\u6240\u898b\u3092\u8a18\u8f09\u3057\u3001\u4ee4\u548c6\u5e743\u670831\u65e5\u307e\u3067\u306b<span class=\"swl-marker mark_orange\"><strong>\u300c\u500b\u4eba\u4e8b\u696d\u627f\u8a8d\u8a08\u753b\u300d<\/strong><\/span>\u3092\u63d0\u51fa\u3057\u3001\u78ba\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_kojin_ninntei.htm\" class=\"c-blogLink -external\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i 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mark_orange\">\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523<\/span>\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u66f8\u306e\u8cb8\u501f\u5bfe\u7167\u8868\u306b\u8a08\u4e0a\u3055\u308c\u3066\u3044\u308b\u8fb2\u5730\u7b49\u4ee5\u5916\u306e\u571f\u5730\u30fb\u5efa\u7269\u3001\u6a5f\u68b0\u30fb\u5668\u5177\u5099\u54c1\u3001\u8eca\u4e21\u3001\u751f\u7269\u3001\u7121\u5f62\u511f\u5374\u8cc7\u7523\u7b49\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d08\u4e0e\u306e\u6642\u307e\u3067\u306b\u3001\u5148\u4ee3\u306f\u8fb2\u696d\u306b\u3064\u3044\u3066\u306e\u5ec3\u696d\u5c4a\u3092\u63d0\u51fa\u3057\u3001\u5f8c\u7d99\u8005\u306f\u8fb2\u696d\u306e<a href=\"https:\/\/coasys.co.jp\/note\/succession\/1102-goingout-opening#open\">\u958b\u696d\u5c4a\u3092\u63d0\u51fa<\/a>\u3057\u305f\u3046\u3048\u3067\u3001\u6210\u4eba\u306e\u5f8c\u7d99\u8005\uff08\u4ee4\u548c4\u5e743\u670831\u65e5\u4ee5\u524d\u306e\u8d08\u4e0e\u306f20\u6b73\u4ee5\u4e0a\u30014\u67081\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306f18\u6b73\u4ee5\u4e0a\uff09\u304c\u3001\u4ee4\u548c10\u5e7412\u670831\u65e5\u307e\u3067\u306b\u8d08\u4e0e\u306b\u3088\u308a\u4e0a\u8a18\u306e\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u3092\u53d6\u5f97\u3057\u305f\u6642\u306f\u3001<span class=\"swl-marker mark_yellow\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306e\uff12\u30f6\u6708\u524d\u307e\u3067\u306b\u90fd\u9053\u5e9c\u770c\u306b\u7533\u8acb<\/span>\u3057\u3001\u7d4c\u55b6\u7d99\u627f\u5186\u6ed1\u5316\u6cd5\u306b\u57fa\u3065\u304f\u8a8d\u5b9a\u3092\u53d7\u3051\u3001\u3053\u306e\u8a8d\u5b9a\u66f8\u3092\u6dfb\u4ed8\u3057\u3066\u8d08\u4e0e\u7a0e\u3092\u7533\u544a\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/successsion-tax.jpg\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/succession\/succession-tax\/\">\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3000\u8d08\u4e0e\u7a0e\u30fb\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u3068\u514d\u9664\u306e\u4ed5\u7d44\u307f | Coasys \u30ce\u30fc\u30c8<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u8005\u3067\u306f\u3001\u89aa\u65cf\u5185\u3067\u4e8b\u696d\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u305d\u306e\u969b\u306b\u682a\u3084\u7d4c\u55b6\u8cc7\u7523\u3092\u8d08\u4e0e\u3084\u76f8\u7d9a\u306b\u3088\u3063\u3066\u53d6\u5f97\u3059\u308b\u3068\u3001\u591a\u984d\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3001\u5f8c\u7d99\u8005\u306b\u3068\u3063\u3066\u306e\u5927\u304d\u306a&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center\">\u533a\u5206<\/th><th style=\"text-align:center;width:5%\">\u79fb\u8b72\u8005<\/th><th style=\"text-align:center;width:5%\">\u627f\u7d99\u8005<\/th><th style=\"text-align:center;width:50%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e<\/th><th style=\"text-align:center\">\u63d0\u51fa\u5148<\/th><th style=\"text-align:center;width:5%\">\u69d8\u5f0f<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"5\" style=\"text-align:center;background-color:var(--color_pale03)\">\u500b\u4eba\u4e8b\u696d\u627f\u7d99\u8a08\u753b\u306e\u78ba\u8a8d\u7533\u8acb<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:left;width:50%\">\u69d8\u5f0f21\u306e3\u3000\u500b\u4eba\u4e8b\u696d\u627f\u7d99\u8a08\u753b\uff08\u78ba\u8a8d\u7533\u8acb\u66f8\uff09<\/td><td rowspan=\"5\" style=\"text-align:center\">\u90fd\u9053\u5e9c\u770c<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_kojin_ninntei.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><\/tr><tr><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:left;width:50%\">\u30fc\u9752\u8272\u7533\u544a\u66f8\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u305d\u306e\u4ed6\u660e\u7d30\u66f8<\/td><td style=\"text-align:center;width:5%\"><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u8a8d\u5b9a\u7d4c\u55b6\u9769\u65b0\u7b49\u652f\u63f4\u6a5f\u95a2\u306e\u78ba\u8a8d\u3092\u53d7\u3051\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u500b\u4eba\u4e8b\u696d\u627f\u7d99\u8005\u304c3\u5e74\u4ee5\u4e0a\u4e8b\u696d\u5f93\u4e8b\u3057\u3066\u3044\u305f\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u9762<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u6027\u98a8\u4fd7\u95a2\u9023\u7279\u6b8a\u55b6\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u65e8\u306e\u8a93\u7d04\u66f8<\/td><td><\/td><\/tr><tr><td rowspan=\"6\" style=\"text-align:center;background-color:var(--color_pale03)\">\u8a8d\u5b9a\u7533\u8acb<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:left;width:50%\">\u5148\u4ee3\u4e8b\u696d\u8005\u304b\u3089\u5f8c\u7d99\u8005\u3078\u306e\u8d08\u4e0e\uff08\u7b2c\u4e00\u7a2e\u8d08\u4e0e\u8a8d\u5b9a\u7533\u8acb\uff09\uff1a\u69d8\u5f0f7\u306e5\u3000\u8a8d\u5b9a\u7533\u8acb\u66f8<\/td><td rowspan=\"6\" style=\"text-align:center\">\u90fd\u9053\u5e9c\u770c<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_kojin_ninntei.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><\/tr><tr><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:left;width:50%\">\u751f\u8a08\u4e00\u89aa\u65cf\u7b49\u304b\u3089\u5f8c\u7d99\u8005\u3078\u306e\u8d08\u4e0e\uff08\u7b2c\u4e8c\u7a2e\u8d08\u4e0e\u8a8d\u5b9a\u7533\u8acb\uff09\u69d8\u5f0f7\u306e6\u3000\u8a8d\u5b9a\u7533\u8acb\u66f8\uff08\u7b2c\u4e8c\u7a2e\u8d08\u4e0e\u8a8d\u5b9a\u7533\u8acb\u66f8\uff09<\/td><td style=\"text-align:center;width:5%\"><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u500b\u4eba\u4e8b\u696d\u627f\u7d99\u8a08\u753b<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u306b\u3064\u3044\u3066\u306e\u78ba\u8a8d\u66f8<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u6027\u98a8\u4fd7\u95a2\u9023\u7279\u6b8a\u55b6\u696d\u306b\u8a72\u5f53\u3057\u306a\u3044\u65e8\u306e\u8a93\u7d04\u66f8<\/td><td><\/td><\/tr><tr><td><\/td><td><\/td><td style=\"width:50%\">\u30fc\u4e8b\u696d\u5f93\u4e8b\u8a93\u7d04\u66f8<\/td><td><\/td><\/tr><\/tbody><\/table><figcaption>\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u4e2d\u5c0f\u4f01\u696d\u5e81 &gt; \u8ca1\u52d9\u30b5\u30dd\u30fc\u30c8 &gt; \u4e8b\u696d\u627f\u7d99 &gt; <a rel=\"noreferrer noopener\" href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/shoukei\/shoukei_kojin_ninntei.htm\" target=\"_blank\">\u500b\u4eba\u7248\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u306e\u524d\u63d0\u3068\u306a\u308b\u8a8d\u5b9a<\/a><\/figcaption><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u2462\u8d08\u4e0e\u7a0e\u306e\u7533\u544a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fb2\u696d\u7d4c\u55b6\u3092\u627f\u7d99\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u8fb2\u5730\u7b49\u3092\u8d08\u4e0e\u3059\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u67081\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8fb2\u5730\u7b49\u306e\u4e00\u90e8\u3092\u8d08\u4e0e\u3057\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u6642\u306b\u76f8\u7d9a\u8ca1\u7523\u3068\u3057\u3066\u52a0\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u8d08\u4e0e\u6642\u306b\u7d0d\u3081\u305f\u8d08\u4e0e\u7a0e\u306f\u76f8\u7d9a\u7a0e\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002\u3055\u3089\u306b<span class=\"swl-marker mark_yellow\">\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306e\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306f\u3001\u7279\u5225\u63a7\u9664\u306e2,500\u4e07\u5186\u3068\u306f\u5225\u306b\u3001\u57fa\u790e\u63a7\u9664\u3068\u3057\u3066110\u4e07\u5186\u3092\u63a7\u9664\u3067\u304d\u308b<\/span>\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66a6\u5e74\u8d08\u4e0e\u306b\u306f\u3001110\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u984d\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3057\u3066\u3001\u6bce\u5e74\u5c11\u3057\u305a\u3064\u8d08\u4e0e\u3059\u308b\u3053\u3068\u3067\u3001\u4e00\u62ec\u3067\u8d08\u4e0e\u3059\u308b\u3088\u308a\u3082\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8d08\u4e0e\u984d\u304c\u57fa\u790e\u63a7\u9664\u984d\u306e\u7bc4\u56f2\u5185\u3067\u3042\u308c\u3070\u3001\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u5fc5\u8981\u306f\u306a\u3044\u304c\u3001\u8d08\u4e0e\u5951\u7d04\u66f8\u7b49\u306e\u8d08\u4e0e\u3057\u305f\u8a3c\u62e0\u3092\u66f8\u9762\u3067\u6b8b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p 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rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-externalLink __svg\" width=\"1em\" height=\"1em\" viewBox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M44 2H30c-1.1 0-2 .9-2 2s.9 2 2 2h9.2L24 21.2c-.8.8-.8 2 0 2.8s2 .8 2.8 0L42 8.8V18c0 1.1.9 2 2 2s2-.9 2-2V4c0-1.1-.9-2-2-2z\" \/><path d=\"M41 27c-1.1 0-2 .9-2 2v10c0 1.1-.9 2-2 2H9c-1.1 0-2-.9-2-2V11c0-1.1.9-2 2-2h10c1.1 0 2-.9 2-2s-.9-2-2-2H9c-3.3 0-6 2.7-6 6v28c0 3.3 2.7 6 6 6h28c3.3 0 6-2.7 6-6V29c0-1.1-.9-2-2-2z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">\u56fd\u7a0e\u5e81 \uff5c \u4ee4\u548c4\u5e74\u5206\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306e\u3057\u304b\u305f<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center\">\u533a\u5206<\/th><th style=\"text-align:center;width:50%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e<\/th><th style=\"text-align:center;width:15%\">\u767a\u884c\u5834\u6240<\/th><th style=\"width:5%;text-align:center\">\u69d8<br>\u5f0f<\/th><th style=\"text-align:center;width:7%\">\u96fb\u5b50\u7533\u544a<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align:center;background-color:var(--color_pale03)\">\u5171\u901a<\/td><td style=\"text-align:left;width:50%\">\u7533\u544a\u66f8\u7b2c\uff11\u8868<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td rowspan=\"5\" style=\"text-align:center;background-color:var(--color_pale03)\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u9069\u7528<\/td><td style=\"text-align:left;width:50%\">\u7533\u544a\u66f8\u7b2c\uff12\u8868<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"width:50%\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5c4a\u51fa\u66f8<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td style=\"width:50%\">\u30fc\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u4ed8\u8868<\/td><td rowspan=\"3\" style=\"text-align:center;width:15%\">\u5e02\u753a\u6751<\/td><td style=\"width:5%;text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td style=\"width:50%\">\u30fc\u53d7\u8d08\u8005\u306e\u76f8\u7d9a\u4eba\u306e\u6238\u7c4d\u306e\u8b04\u672c\u53c8\u306f\u6284\u672c<\/td><td style=\"width:5%;text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u306e\u8b04\u672c\u307e\u305f\u306f\u6284\u672c<\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td rowspan=\"2\" style=\"text-align:center;background-color:var(--color_pale03)\">\u8fb2\u5730\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528<\/td><td style=\"text-align:left;width:50%\">\u8fb2\u5730\u7b49\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u984d\u306e\u8a08\u7b97\u66f8<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"text-align:left;width:50%\">\u8fb2\u5730\u7b49\u306e\u8d08\u4e0e\u306b\u95a2\u3059\u308b\u78ba\u8a8d\u66f8<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td rowspan=\"7\" style=\"text-align:center;background-color:var(--color_pale03)\">\u4e8b\u696d\u7528\u8cc7\u7523\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528<\/td><td style=\"width:50%\">\u4e8b\u696d\u7528\u8cc7\u7523\u7d0d\u7a0e\u7336\u4e88\u7a0e\u984d\u306e\u8a08\u7b97\u66f8<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td style=\"width:50%\">\u7279\u5b9a\u4e8b\u696d\u7528\u8cc7\u7523\u7b49\u306e\u660e\u7d30\u66f8<\/td><td style=\"text-align:center;width:15%\"><\/td><td style=\"width:5%;text-align:center\">\u3007<\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td style=\"width:50%\">\u30fc\u8a8d\u5b9a\u66f8\u30fb\u7533\u8acb\u66f8\u306e\u5199\u3057<\/td><td rowspan=\"2\" style=\"text-align:center;width:15%\">\u90fd\u9053\u5e9c\u770c<\/td><td style=\"width:5%;text-align:center\"><\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td style=\"width:50%\">\u30fc\u78ba\u8a8d\u66f8\u30fb\u7533\u8acb\u66f8\u306e\u5199\u3057<\/td><td style=\"width:5%;text-align:center\"><\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td>\u30fc\u571f\u5730\u30fb\u5efa\u7269\uff1a\u56fa\u5b9a\u8cc7\u7523\u306e\u4fa1\u683c\u7b49\u306e\u901a\u77e5\u66f8\u306e\u5199\u3057<\/td><td style=\"text-align:center\">\u5e02\u753a\u6751<\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u8eca\u4e21\uff1a\u81ea\u52d5\u8eca\u8eca\u691c\u8a3c\u306e\u5199\u3057<\/td><td style=\"text-align:center\">\u904b\u8f38\u652f\u5c40<\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u679c\u6a39\u3001\u8336\u6a39\u7b49\uff1a\u8015\u4f5c\u306e\u7528\u306b\u4f9b\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u3092\u8a3c\u3059\u308b\u66f8\u985e<\/td><td style=\"text-align:center\"><\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td rowspan=\"5\" style=\"text-align:center;background-color:var(--color_pale03)\">\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a<\/td><td>\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u306e\u7d99\u7d9a\u5c4a\u51fa\u66f8<\/td><td style=\"text-align:center\"><\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u8fb2\u696d\u3092\u5f15\u304d\u7d9a\u304d\u884c\u3063\u3066\u3044\u308b\u65e8\u306e\u8a3c\u660e\u66f8<\/td><td style=\"text-align:center\">\u8fb2\u696d\u59d4\u54e1\u4f1a<\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u7279\u4f8b\u8fb2\u5730\u7b49\u306e\u7570\u52d5\u660e\u7d30\u66f8<\/td><td><\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u30fc\u7279\u4f8b\u8fb2\u5730\u7b49\u306b\u4fc2\u308b\u8fb2\u696d\u7d4c\u55b6\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td><td><\/td><td style=\"text-align:center\"><\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><tr><td>\u7279\u5b9a\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u4f7f\u7528\u8cb8\u501f\u306b\u3088\u308b\u6a29\u5229\u306e\u8a2d\u5b9a\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/td><td><\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"width:7%;text-align:center\"><\/td><\/tr><\/tbody><\/table><figcaption>\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81 \uff1e \u56fd\u7a0e\u5e81\u69d8\u5f0f\u691c\u7d22<br>\u25c7\u96fb\u5b50\u7533\u8acb\uff1a\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\u300ce-Tax\u300d<\/figcaption><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u4fc2\u308b\u30dd\u30a4\u30f3\u30c8<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">\u7d4c\u55b6\u627f\u7d99\u5f8c\u306e\u79fb\u8b72\u8005\u306e\u6240\u5f97\u306e\u6271\u3044<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u55b6\u627f\u7d99\u524d\u306e\u751f\u7523\u306b\u5bfe\u3059\u308b\u7c73\u306e\u5171\u8a08\u306b\u304a\u3051\u308b\u7cbe\u7b97\u6255\u3044\u91d1\u3084\u3001\u7d4c\u55b6\u627f\u7d99\u524d\u306b\u7533\u8acb\u3057\u305f\u4ea4\u4ed8\u91d1\u7b49\u3001\u7d4c\u55b6\u627f\u7d99\u5f8c\u306e\u7fcc\u5e74\u4ee5\u964d\u306b\u5165\u91d1\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3089\u304c\u627f\u7d99\u8005\u306e\u55b6\u8fb2\u53e3\u5ea7\u306b\u5165\u91d1\u3055\u308c\u305f\u3068\u3057\u3066\u3082\u3001\u79fb\u8b72\u8005\u306e\u53ce\u5165\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u3053\u308c\u3092\u627f\u7d99\u8005\u304c\u8fb2\u696d\u7d4c\u55b6\u306e\u305f\u3081\u306e\u8cc7\u91d1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8ca0\u62c5\u4ed8\u8d08\u4e0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d4c\u55b6\u627f\u7d99\u306b\u3042\u305f\u308a\u3001\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306b\u8ca0\u50b5\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u8ca0\u50b5\u3082\u4f75\u305b\u305f\u300c\u8ca0\u62c5\u4ed8\u8d08\u4e0e\u300d\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u969b\u306b\u306f\u3001\u8ca1\u7523\u306e\u8a55\u4fa1\u984d\u304b\u3089\u8ca0\u50b5\u306e\u3046\u3061\u306e\u8ca0\u62c5\u984d\u3092\u63a7\u9664\u3059\u308b\u305f\u3081\u3001\u8d08\u4e0e\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u8a55\u4fa1\u984d\u306f\u305d\u306e\u5206\u5c11\u306a\u304f\u306a\u308a\u3001\u8d08\u4e0e\u7a0e\u984d\u3082\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002<br>\u305f\u3060\u3057\u3001\u76f8\u7d9a\u7a0e\u8a55\u4fa1\u3088\u308a\u3082\u9ad8\u304f\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3053\u3068\u306a\u3069\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u66a6\u5e74\u8d08\u4e0e\u3068\u9023\u5e74\u8d08\u4e0e<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u66a6\u5e74\u8d08\u4e0e\u306f\u3001\u6bce\u5e74110\u4e07\u5186\u307e\u3067\u306f\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u308a\u307e\u305b\u3093\u304c\u3001\u7d99\u7d9a\u3057\u3066\u6bce\u5e74\u3001\u540c\u6642\u671f\u30fb\u540c\u984d\u306e\u8d08\u4e0e\u3092\u3059\u308b\u3068\u3001\u300c\u9023\u5e74\u8d08\u4e0e\u300d\u3068\u898b\u306a\u3055\u308c\u3001\u4e00\u62ec\u3057\u3066\u8d08\u4e0e\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304a\u305d\u308c\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u751f\u524d\u4e00\u62ec\u8d08\u4e0e\u3068\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306f\u3001\u5747\u5206\u76f8\u7d9a\u7b49\u306b\u3088\u308b\u8fb2\u5730\u306e\u7d30\u5206\u5316\u9632\u6b62\u3068\u8fb2\u696d\u5f8c\u7d99\u8005\u306e\u80b2\u6210\u3092\u76ee\u7684\u3068\u3057\u3066\u3001\u7a0e\u5236\u4e0a\u306e\u63aa\u7f6e\u3068\u3057\u3066\u8a2d\u3051\u3089\u308c\u305f\u5236\u5ea6\u3067\u3042\u308a\u3001\u3053\u308c\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u751f\u524d\u306b\u78ba\u5b9f\u306b\u5f8c\u7d99\u8005\u306b\u8fb2\u696d\u8cc7\u7523\u3092\u627f\u7d99\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u3053\u306e\u5236\u5ea6\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8fb2\u5730\u306e\u5168\u90e8\u3092\u8fb2\u696d\u5f8c\u7d99\u8005\uff08\u63a8\u5b9a\u76f8\u7d9a\u4eba\u306e\uff11\u4eba\uff09\u306b\u4e00\u62ec\u3057\u3066\u8d08\u4e0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u5f8c\u7d99\u8005\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u304c\u7336\u4e88\u3055\u308c\u3001\u8d08\u4e0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306f\u514d\u9664\u3055\u308c\u307e\u3059\u3002\u305d\u306e\u6642\u3001\u8d08\u4e0e\u8fb2\u5730\u7b49\u3092\u76f8\u7d9a\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u8fb2\u5730\u306b\u3064\u3044\u3066\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3059\u308b\u3068\u3001\u5f15\u304d\u7d9a\u304d\u76f8\u7d9a\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3064\u307e\u308a\u3001\u8d08\u4e0e\u7a0e\u53ca\u3073\u76f8\u7d9a\u7a0e\u306e\u7336\u4e88\u5236\u5ea6\u306f\u3001\u4ee3\u3005\u55b6\u8fb2\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u3092\u524d\u63d0\u3068\u3057\u3066\u304a\u308a\u3001\u9023\u7d9a\u7684\u306b\u7d0d\u7a0e\u7336\u4e88\u3092\u9069\u7528\u3059\u308b\u30a8\u30f3\u30c9\u30ec\u30b9\u306e\u95a2\u4fc2\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u8fb2\u5730\u7b49\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u306e\u6539\u6b63<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e73\u621030\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001\u8fb2\u5730\u7b49\u306b\u3064\u3044\u3066\u306e\u8d08\u4e0e\u7a0e\u306e\u7d0d\u7a0e\u7336\u4e88\u5236\u5ea6\u304c\u3001\u4ee5\u4e0b\u306e\u4e8b\u9805\u306b\u3064\u3044\u3066\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\uff08P75\u53c2\u7167\uff09\u3002<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">1) \u9069\u7528\u5bfe\u8c61\u5730\u57df\u7b49\u306e\u898b\u76f4\u3057<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e09\u5927\u90fd\u5e02\u570f\u306e\u7279\u5b9a\u5e02\u306b\u6240\u5728\u3059\u308b\u2460\u7279\u5b9a\u751f\u7523\u7dd1\u5730\u3067\u3042\u308b\u8fb2\u5730\u7b49\u53ca\u3073\u2461\u7530\u5712\u4f4f\u5c45\u5730\u57df\u5185\u306b\u3042\u308b\u8fb2\u5730\u3092\u7d0d\u7a0e\u7336\u4e88\u306e\u9069\u7528\u5bfe\u8c61\u306b\u8ffd\u52a0\u7b49<\/p>\n\n\n\n<h5 class=\"wp-block-heading\">2) \u8fb2\u5730\u6cd5\u306e\u6539\u6b63\u306b\u4f34\u3046\u8fb2\u5730\u306e\u5b9a\u7fa9\u306e\u898b\u76f4\u3057<\/h5>\n\n\n\n<p class=\"wp-block-paragraph\">\u6c34\u8015\u683d\u57f9\u3092\u884c\u3046\u8fb2\u696d\u7528\u30cf\u30a6\u30b9\u306a\u3069\u3001\u8fb2\u5730\u306e\u5168\u9762\u3092\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u3067\u8986\u3063\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u5f15\u304d\u7d9a\u304d\u300c\u8fb2\u5730\u300d\u3068\u3059\u308b\u898b\u76f4\u3057<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u751f\u524d\u8d08\u4e0e\u52a0\u7b97\u306e\u7279\u4f8b\u3068\u52a0\u7b97\u671f\u9593\u306e\u5ef6\u9577<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><span class=\"swl-marker mark_orange\"><strong>\u751f\u524d\u8d08\u4e0e\u52a0\u7b97<\/strong><\/span>\u3068\u306f\u3001\u76f8\u7d9a\u767a\u751f\u524d\u4e00\u5b9a\u306e\u671f\u9593\u5185\u306b\u88ab\u76f8\u7d9a\u4eba\u304b\u3089\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u8ca1\u7523\u3092\u88ab\u76f8\u7d9a\u4eba\u306e\u76f8\u7d9a\u8ca1\u7523\u306b\u52a0\u7b97\u3057\u3066\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u308c\u307e\u3067\u3001\u9061\u3063\u3066\u52a0\u7b97\u3055\u308c\u308b\u671f\u9593\u304c<span class=\"swl-marker mark_yellow\">\u76f8\u7d9a\u958b\u59cb\u524d\uff13\u5e74<\/span>\u3067\u3042\u3063\u305f\u3082\u306e\u304c\u3001\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u3001\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002<br>\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u6025\u306b\uff17\u5e74\u306b\u5ef6\u9577\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4ee4\u548c\uff19\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u5f90\u3005\u306b\u5ef6\u9577\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<div class=\"p-blogCard -external\" data-type=\"type3\" data-onclick=\"clickLink\">\n\t\t\t\t<div class=\"p-blogCard__inner\">\n\t\t\t\t\t<span class=\"p-blogCard__caption\">Coasys \u30ce\u30fc\u30c8<\/span>\n\t\t\t\t\t<div class=\"p-blogCard__thumb c-postThumb\"><figure class=\"c-postThumb__figure\"><img decoding=\"async\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/10\/1109-consumption-tax.png\" alt=\"\" class=\"c-postThumb__img u-obf-cover\" width=\"320\" height=\"180\"><\/figure><\/div>\t\t\t\t\t<div class=\"p-blogCard__body\">\n\t\t\t\t\t\t<a class=\"p-blogCard__title\" href=\"https:\/\/coasys.co.jp\/note\/succession\/1109-consumptiontax\/\">\uff08\uff19\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u627f\u7d99\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u3068\u7533\u544a\u30fc\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u5bfe\u5fdc\u30fc | Coasys \u30ce\u30fc\u30c8<\/a>\n\t\t\t\t\t\t<span class=\"p-blogCard__excerpt\">\u627f\u7d99\u8005\u304c\u500b\u4eba\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3001\u305d\u306e\u5f8c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306a\u3063\u305f\u3068\u304d\u306b\u3001\u305d\u306e\u8ab2\u7a0e\u671f\u9593\u306e\u7fcc\u5e74\uff13\u6708\u672b\u307e\u3067\u306b\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u6765\u306f\u3001\u4e8b\u696d\u958b\u59cb\u304b\u3089\uff12\u5e74\u9593\u3001\u539f\u5247&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n<div class=\"p-postListWrap\"><ul class=\"p-postList -type-simple\"><li class=\"p-postList__item\">\n\t<a href=\"https:\/\/coasys.co.jp\/note\/succession\/1109-consumptiontax\/\" class=\"p-postList__link\">\n\t\t<div class=\"p-postList__body\">\n\t\t\t<div class=\"p-postList__meta\">\n\t\t\t\t<div class=\"p-postList__times c-postTimes u-thin\">\n\t<time class=\"c-postTimes__posted icon-posted\" datetime=\"2023-10-19\" aria-label=\"\u516c\u958b\u65e5\">2023\u5e7410\u670819\u65e5<\/time><\/div>\n\t\t<span class=\"p-postList__cat u-thin icon-folder\" data-cat-id=\"21\">1.\u751f\u524d\u306b\u8fb2\u696d\u5f8c\u7d99\u8005(\u5b50\u5f1f)\u3078\u306e\u7d4c\u55b6\u627f\u7d99<\/span>\n\t\t\t\t<\/div>\n\t\t\t<h2 class=\"p-postList__title\">\uff08\uff19\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u5f8c\u306e\u627f\u7d99\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u624b\u7d9a\u304d\u3068\u7533\u544a\u30fc\u30a4\u30f3\u30dc\u30a4\u30b9\u3078\u306e\u5bfe\u5fdc\u30fc<\/h2>\t\t<\/div>\n\t<\/a>\n<\/li>\n<li class=\"p-postList__item\">\n\t<a href=\"https:\/\/coasys.co.jp\/note\/succession\/1108-gifttax\/\" class=\"p-postList__link\">\n\t\t<div class=\"p-postList__body\">\n\t\t\t<div class=\"p-postList__meta\">\n\t\t\t\t<div class=\"p-postList__times c-postTimes u-thin\">\n\t<time class=\"c-postTimes__posted icon-posted\" datetime=\"2023-10-18\" aria-label=\"\u516c\u958b\u65e5\">2023\u5e7410\u670818\u65e5<\/time><\/div>\n\t\t<span class=\"p-postList__cat u-thin icon-folder\" data-cat-id=\"21\">1.\u751f\u524d\u306b\u8fb2\u696d\u5f8c\u7d99\u8005(\u5b50\u5f1f)\u3078\u306e\u7d4c\u55b6\u627f\u7d99<\/span>\n\t\t\t\t<\/div>\n\t\t\t<h2 class=\"p-postList__title\">\uff08\uff18\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u306b\u3068\u3082\u306a\u3046\u627f\u7d99\u8005\u306e\u6240\u5f97\u7a0e\u3068\u8d08\u4e0e\u7a0e\u306e\u7533\u544a<\/h2>\t\t<\/div>\n\t<\/a>\n<\/li>\n<li class=\"p-postList__item\">\n\t<a href=\"https:\/\/coasys.co.jp\/note\/succession\/1107-subsidy\/\" class=\"p-postList__link\">\n\t\t<div class=\"p-postList__body\">\n\t\t\t<div class=\"p-postList__meta\">\n\t\t\t\t<div class=\"p-postList__times c-postTimes u-thin\">\n\t<time class=\"c-postTimes__posted icon-posted\" datetime=\"2023-10-16\" aria-label=\"\u516c\u958b\u65e5\">2023\u5e7410\u670816\u65e5<\/time><\/div>\n\t\t<span class=\"p-postList__cat u-thin 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