{"id":11317,"date":"2023-11-28T11:30:00","date_gmt":"2023-11-28T02:30:00","guid":{"rendered":"https:\/\/kurojica.com\/invoice\/?post_type=blog&#038;p=11317"},"modified":"2023-11-27T11:44:24","modified_gmt":"2023-11-27T02:44:24","slug":"%e6%ba%90%e6%b3%89%e8%aa%bf%e6%95%b4%e7%a8%8e%e9%a1%8d%e3%81%af%e8%ab%8b%e6%b1%82%e6%9b%b8%e3%81%ab%e8%a8%98%e8%bc%89%e3%81%99%e3%82%8b%e3%81%b9%e3%81%8d%ef%bc%9f%e3%82%a4%e3%83%b3%e3%83%9c%e3%82%a4","status":"publish","type":"blog","link":"https:\/\/kurojica.com\/invoice\/blog\/11317\/","title":{"rendered":"\u6e90\u6cc9\u8abf\u6574\u7a0e\u984d\u306f\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u3079\u304d\uff1f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u306f\uff1f"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"538\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/withholding-tax-amount-in-invoice-main-1024x538.png\" alt=\"\" class=\"wp-image-11324\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/withholding-tax-amount-in-invoice-main-1024x538.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/withholding-tax-amount-in-invoice-main-400x210.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/withholding-tax-amount-in-invoice-main-768x403.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/withholding-tax-amount-in-invoice-main.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/kurojica.com\/invoice\/\" title=\"\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d<\/a>\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30c1\u30fc\u30e0\u306e\u82b1\u7530\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u50cd\u304d\u65b9\u6539\u9769\u306e\u5b9f\u73fe\u306b\u5411\u3051\u30012018\u5e74\u306b\u653f\u5e9c\u306f\u300c<a href=\"https:\/\/www.mhlw.go.jp\/file\/06-Seisakujouhou-11200000-Roudoukijunkyoku\/0000192844.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\">\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<\/a>\u300d\u3092\u7b56\u5b9a\u3057\u307e\u3057\u305f\u3002\u305d\u306e\u5f8c\u30012020\u5e749\u6708\u30682022\u5e747\u6708\u306e2\u5ea6\u306b\u308f\u305f\u308a\u6539\u5b9a\u3092\u3057\u3001\u4f01\u696d\u3078\u306e\u526f\u696d\u89e3\u7981\u30fb\u63a8\u9032\u3092\u3055\u3089\u306b\u9032\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f01\u696d\u306b\u96c7\u7528\u3055\u308c\u308b\u3053\u3068\u3092\u5f53\u305f\u308a\u524d\u3068\u305b\u305a\u306b\u81ea\u5206\u81ea\u8eab\u3067\u8d77\u696d\u3059\u308b\u50cd\u304d\u65b9\u3082\u5e83\u304c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3046\u3057\u305f\u6d41\u308c\u306e\u4e2d\u3067\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3001\u3082\u3057\u304f\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308b\u30b1\u30fc\u30b9\u304c\u4ee5\u524d\u3088\u308a\u683c\u6bb5\u306b\u5897\u3048\u3066\u304d\u305f\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306f\u3001\u81ea\u5206\u81ea\u8eab\u304c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3068\u304d\u3001\u3082\u3057\u304f\u306f\u6cd5\u4eba\u306e\u62c5\u5f53\u8005\u3068\u3057\u3066\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u8acb\u6c42\u66f8\u3092\u53d7\u3051\u53d6\u308b\u3068\u304d\u306b\u6c17\u306b\u306a\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a18\u8f09\u300d\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u8acb\u6c42\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u8a18\u8f09\u3059\u308b\u3079\u304d\uff1f<\/a><\/li><li><a href=\"#i-2\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u8acb\u6c42\u66f8\u3092\u305d\u306e\u307e\u307e\u652f\u6255\u3063\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/a><ul><li><a href=\"#i-3\">\u65e9\u6025\u306b\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u3059\u308b<\/a><\/li><li><a href=\"#i-4\">\u53d6\u5f15\u5148\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u5206\u3092\u56de\u53ce\u3059\u308b<\/a><\/li><li><a href=\"#i-5\">\u7a0e\u91d1\u3092\u3059\u3050\u306b\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#80\">\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9\u309280%\u524a\u6e1b\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/a><ul><li><ul><li><a href=\"#i-6\">\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\n        \n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af<\/a><\/li><\/ul><\/li><\/ul><\/li><li><a href=\"#i-7\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u30d1\u30bf\u30fc\u30f3<\/a><ul><li><ul><li><a href=\"#i-8\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u500b\u4eba\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2<\/a><\/li><li><a href=\"#i-9\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u969b\u306b\u6ce8\u610f\u3059\u308b\u3079\u304d\u3053\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\">\u652f\u6255\u8abf\u66f8\u306e\u767a\u884c\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/a><\/li><li><a href=\"#i-12\">\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u6d88\u8cbb\u7a0e\u3068\u306e\u95a2\u4fc2<\/a><\/li><li><a href=\"#i-13\">\u30a4\u30f3\u30dc\u30a4\u30b9\u958b\u59cb\u5f8c\u306f\u3069\u3046\u306a\u308b\uff1f<\/a><\/li><li><a href=\"#i-14\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i\"><strong>\u8acb\u6c42\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u8a18\u8f09\u3059\u308b\u3079\u304d\uff1f<\/strong><\/span><\/h2>\n\n\n\n<p>\u8acb\u6c42\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u8a18\u8f09\u3059\u308b\u3079\u304d\u306a\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u7d50\u8ad6\u304b\u3089\u3044\u3046\u3068\u3001\u8a18\u8f09\u3059\u308b\u3079\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u305c\u306a\u3089\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306f\u53d6\u5f15\u5148\u3060\u304b\u3089\u3067\u3059\u3002\u3053\u306e\u300e\u7fa9\u52d9\u300f\u3068\u3044\u3046\u30ef\u30fc\u30c9\u306b\u6ce8\u76ee\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u300e\u7fa9\u52d9\u300f\u306f\u8acb\u6c42\u66f8\u306e\u53d7\u53d6\u624b\u3067\u3042\u308b\u53d6\u5f15\u5148\u306b\u304b\u304b\u3063\u3066\u3044\u308b\u8a00\u8449\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u767a\u884c\u8005\u306b\u306f\u8a18\u8f09\u306e\u7fa9\u52d9\u306f\u306a\u304f\u3001\u58f2\u4e0a\u56de\u53ce\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u306a\u3044\u307e\u307e\u306b\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3082\u306a\u3093\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u53d6\u5f15\u5148\u306b\u306f\u5fb4\u53ce\u306e\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u8a18\u8f09\u306e\u7fa9\u52d9\u304c\u306a\u3044\u306a\u3089\u66f8\u304b\u306a\u304f\u3066\u3082\u3044\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3082\u3061\u308d\u3093\u8a18\u8f09\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3057\u306a\u304f\u3066\u3082\u6cd5\u7684\u306a\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u8f09\u3057\u306a\u3044\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u3053\u3068\u306f\u3001\u53d6\u5f15\u76f8\u624b\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a08\u7b97\u3055\u305b\u308b\u624b\u9593\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u3092\u6020\u3089\u305b\u308b\u30ea\u30b9\u30af\u3092\u4e0e\u3048\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u8f09\u304c\u306a\u3051\u308c\u3070\u8a08\u7b97\u3059\u308b\u624b\u9593\u304c\u751f\u3058\u307e\u3059\u3057\u3001\u305d\u3082\u305d\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u53d6\u5f15\u3067\u3042\u308b\u3053\u3068\u306b\u6c17\u4ed8\u304b\u305a\u306b\u8acb\u6c42\u66f8\u306e\u984d\u9762\u901a\u308a\u306e\u652f\u6255\u3044\u3092\u3057\u3066\u3057\u307e\u3044\u304b\u306d\u306a\u3044\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u8a18\u8f09\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u53d6\u5f15\u76f8\u624b\u3068\u304a\u4e92\u3044\u306b\u826f\u597d\u306a\u53d6\u5f15\u95a2\u4fc2\u3092\u7d9a\u3051\u3066\u3044\u304f\u305f\u3081\u306b\u3082\u3001\u76f8\u624b\u306b\u4f1d\u308f\u308a\u3084\u3059\u304f\u305d\u306e\u5f8c\u306e\u652f\u6255\u3044\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u884c\u3048\u308b\u3088\u3046\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u8a18\u8f09\u3059\u308b\u3079\u304d\u306a\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-2\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u306a\u3044\u8acb\u6c42\u66f8\u3092\u305d\u306e\u307e\u307e\u652f\u6255\u3063\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/strong><\/span><\/h2>\n\n\n\n<p>\u8acb\u6c42\u66f8\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u304a\u3089\u305a\u3001\u305d\u306e\u307e\u307e\u8acb\u6c42\u66f8\u306e\u984d\u9762\u901a\u308a\u306b\u652f\u6255\u3044\u3092\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u2026\u3001\u305d\u3093\u306a\u7d4c\u9a13\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f<\/p>\n\n\n\n<p>\u65b0\u305f\u306b\u53d6\u5f15\u3092\u59cb\u3081\u308b\u969b\u306b\u3001\u5951\u7d04\u306e\u62c5\u5f53\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u304c\u306a\u3044\u3053\u3068\u304b\u3089\u3053\u3046\u3044\u3063\u305f\u30df\u30b9\u306b\u7e4b\u304c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6cd5\u4eba\u540c\u58eb\u3067\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u306a\u304b\u3063\u305f\u306f\u305a\u306e\u53d6\u5f15\u304c\u3001\u62c5\u5f53\u8005\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u53d7\u6ce8\u3059\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u767a\u751f\u3057\u3066\u3044\u305f\u2026\u3068\u3044\u3046\u30b1\u30fc\u30b9\u3082\u3088\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3072\u3068\u3064\u4f8b\u3092\u6319\u3052\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u305b\u305a\u306b\u8acb\u6c42\u66f8\u306e\u984d\u9762\u901a\u308a\u306b\u652f\u6255\u3063\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u4f8b\uff1a\u5f53\u793e\u306f\u793e\u5185\u5831\u3092\u6bce\u6708\u767a\u520a\u3057\u3066\u304a\u308a\u3001\u305d\u306e\u30c7\u30b6\u30a4\u30f3\u6599\u3068\u3057\u3066A\u793e\u306810\u4e07\u5186\uff08\u7a0e\u629c\uff09\u306e\u5951\u7d04\u30fb\u652f\u6255\u3044\u3092\u3057\u3066\u3044\u308b\u3002<\/strong><br>\u3053\u306e\u5834\u5408\u3001\u6cd5\u4eba\u540c\u58eb\u306e\u53d6\u5f15\u3067\u3059\u304b\u3089\u3082\u3061\u308d\u3093\u300c\u5f53\u793e\u300d\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p><strong>\u4f8b\uff08\u7d9a\u304d\uff09\uff1aA\u793e\u306e\u30c7\u30b6\u30a4\u30f3\u62c5\u5f53\u8005\uff08B\u6c0f\uff09\u304c\u72ec\u7acb\u3057\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u3063\u3066\u304a\u308a\u30013\u304b\u6708\u524d\u304b\u3089\u5f53\u793e\u306e\u53d6\u5f15\u5148\u306f\u3053\u306eB\u6c0f\u306b\u306a\u3063\u3066\u3044\u305f\u3002\u632f\u8fbc\u5148\u306e\u5909\u66f4\u306e\u307f\u3067\u8acb\u6c42\u66f8\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a18\u8f09\u304c\u306a\u304b\u3063\u305f\u305f\u3081\u3001\u984d\u9762\u901a\u308a\u306b\u652f\u6255\u3063\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u3002<\/strong><\/p>\n\n\n\n<p>\u632f\u8fbc\u5148\u304c\u6cd5\u4eba\u540d\u7fa9\u304b\u3089\u500b\u4eba\u540d\u7fa9\u306b\u5909\u66f4\u306b\u306a\u3063\u305f\u6642\u70b9\u3067\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u300c\u3042\u308c\uff1f\u300d\u3068\u601d\u3046\u30a2\u30f3\u30c6\u30ca\u3092\u5f35\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u304c\u3001\u4eca\u307e\u3067\u3068\u540c\u3058\u53d6\u5f15\u5185\u5bb9\u306b\u53d6\u5f15\u91d1\u984d\u3001\u5951\u7d04\u62c5\u5f53\u8005\u304b\u3089\u306a\u3093\u306e\u60c5\u5831\u5171\u6709\u3082\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u307e\u307e\u652f\u6255\u308f\u308c\u3066\u3057\u307e\u3046\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u305d\u308c\u3067\u306f\u3001\u3053\u306e\u5834\u5408\u306b\u3059\u3079\u304d\u5bfe\u7b56\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-3\"><strong><strong>\u65e9\u6025\u306b\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u3059\u308b<\/strong><\/strong><\/span><\/h3>\n\n\n\n<p>\u3069\u306e\u3088\u3046\u306a\u7406\u7531\u3067\u3042\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u7d0d\u4ed8\u306e\u7fa9\u52d9\u306f\u3053\u306e\u300c\u5f53\u793e\u300d\u306b\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u7fa9\u52d9\u3092\u6020\u3063\u3066\u3057\u307e\u3063\u305f\u306e\u3067\u3059\u304b\u3089\u3001\u6c17\u4ed8\u3044\u305f\u6642\u70b9\u3067\u3068\u306b\u304b\u304f\u65e9\u6025\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4eca\u56de\u306e\u4f8b\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8868\u306b\u5f93\u3063\u3066\u8a08\u7b97\u3092\u3057\u3066\u65e9\u6025\u306b30,630\u5186\u3092\u7d0d\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u4ee5\u4e0b\u306e\u8868\u306b\u57fa\u3065\u3044\u3066\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"1024\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-1024x1024.png\" alt=\"\" class=\"wp-image-11322\" srcset=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-1024x1024.png 1024w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-400x400.png 400w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-150x150.png 150w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-768x768.png 768w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount-120x120.png 120w, https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/11\/method-of-calculation-of-withholding-tax-amount.png 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p><strong>\u3010B\u6c0f\u306b\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u91d1\u984d\u3011<\/strong><br>100,000+\u6d88\u8cbb\u7a0e(10,000)\uff1d110,000<\/p>\n\n\n\n<p><strong>\u3010B\u6c0f\u306b\u652f\u6255\u3046\u3079\u304d\u3060\u3063\u305f\u6b63\u3057\u3044\u91d1\u984d\u3011<\/strong><br>100,000-\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d(10,210)+\u6d88\u8cbb\u7a0e(10,000)\uff1d99,790<br>\u203b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff1d100,000\u00d710.21\uff05\uff1d10,210<\/p>\n\n\n\n<p><strong>\u3010\u7a0e\u52d9\u7f72\u3078\u306e\u7d0d\u4ed8\u91d1\u984d\u3011<\/strong><br>\u7d0d\u4ed8\u304c\u6f0f\u308c\u3066\u3044\u305f10,210\u00d73\u304b\u6708\u5206\uff1d30,630<\/p>\n\n\n\n<p>\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u3068\u5ef6\u6ede\u7a0e\u3068\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3057\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u65e9\u6025\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u3084\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u3069\u308c\u304f\u3089\u3044\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u304b\u3001\u307e\u305f\u305d\u306e\u5e74\u306b\u3088\u3063\u3066\u7a0e\u7387\u3082\u7570\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5ef6\u6ede\u3057\u3066\u3044\u308b\u672c\u7a0e\u306e\u91d1\u984d\u3084\u5ef6\u6ede\u3057\u305f\u7406\u7531\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5ef6\u6ede\u7a0e\u3082\u5fc3\u914d\u3067\u3059\u304c\u3001\u307e\u305a\u306f\u65e9\u6025\u306b\u672c\u7a0e\u90e8\u5206\u306e30,630\u5186\u3092\u7d0d\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-4\"><strong><strong>\u53d6\u5f15\u5148\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u5206\u3092\u56de\u53ce\u3059\u308b<\/strong><\/strong><\/span><\/h3>\n\n\n\n<p>\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u305f30,630\u5186\u306f\u672c\u6765B\u6c0f\u304c\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001B\u6c0f\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306e\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u5206\u306b\u306a\u308a\u307e\u3059\u3002\u5f53\u793e\u3042\u3066\u306b\u5225\u9014\u632f\u308a\u8fbc\u3093\u3067\u3082\u3089\u3046\u304b\u3001\u7fcc\u6708\u306e\u652f\u6255\u3044\u3068\u76f8\u6bba\u3059\u308b\u306a\u3069\u306e\u65b9\u6cd5\u3067B\u6c0f\u304b\u3089\u56de\u53ce\u3057\u307e\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u5fc5\u305aB\u6c0f\u306b\u5341\u5206\u306a\u8aac\u660e\u3092\u884c\u3063\u3066\u3001\u7d0d\u5f97\u3068\u4e86\u627f\u3092\u5f97\u305f\u3046\u3048\u3067\u624b\u7d9a\u304d\u3092\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u6765\u306f\u5f53\u793e\u3067\u8ca0\u62c5\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001B\u6c0f\u306b\u3068\u3063\u3066\u3082\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u5206\u3067\u3059\u304b\u3089\u640d\u5f97\u304c\u7d61\u3080\u8a71\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4e00\u5ea6\u53d7\u3051\u53d6\u3063\u305f\u4ee3\u91d1\u30921\u5272\u3082\u8fd4\u91d1\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u76f8\u624b\u5074\u306b\u3068\u3063\u3066\u306f\u306a\u304b\u306a\u304b\u53b3\u3057\u3044\u8a71\u306b\u53d7\u3051\u6b62\u3081\u3089\u308c\u304c\u3061\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u672c\u6765\u306f\u652f\u6255\u3044\u6642\u70b9\u3067\u5fb4\u53ce\u3059\u308b\u3079\u304d\u3060\u3063\u305f\u7fa9\u52d9\u3092\u679c\u305f\u3057\u3066\u3044\u306a\u3044\u8cac\u4efb\u306f\u300c\u5f53\u793e\u300d\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u3053\u3082\u8003\u616e\u3057\u3064\u3064\u3001\u4e01\u5be7\u306a\u8aac\u660e\u3068\u67d4\u8edf\u306a\u5bfe\u5fdc\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u6b21\u56de\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3042\u308b\u3053\u3068\u3082\u5fd8\u308c\u305a\u306b\u4f1d\u3048\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-5\"><strong><strong>\u7a0e\u91d1\u3092\u3059\u3050\u306b\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u5834\u5408<\/strong><\/strong><\/span><\/h3>\n\n\n\n<p>\u4eca\u56de\u306e\u4f8b\u3067\u306f3\u304b\u6708\u3001\u53d6\u5f15\u91d1\u984d\u3082\u5c11\u984d\u3067\u3042\u308b\u305f\u3081\u8a08\u7b97\u3068\u7d0d\u4ed8\u306f\u5373\u65e5\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u9577\u671f\u9593\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7d0d\u4ed8\u3059\u308b\u3079\u304d\u7a0e\u984d\u304c\u9ad8\u984d\u306b\u306a\u308a\u3001\u3059\u3050\u306b\u7d0d\u4ed8\u304c\u3067\u304d\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u300c\u7d0d\u7a0e\u306e\u610f\u601d\u306f\u3042\u308b\u300d\u3053\u3068\u3092\u7a0e\u52d9\u7f72\u306b\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7336\u4e88\u7533\u8acb\u304c\u53d7\u3051\u3089\u308c\u3001\u5ef6\u6ede\u7a0e\u306e\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7d0d\u7a0e\u306e\u76ee\u51e6\u304c\u7acb\u305f\u306a\u3044\u5834\u5408\u3067\u3082\u5fc5\u305a\u65e9\u6025\u306b\u7a0e\u52d9\u7f72\u306b\u9023\u7d61\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u9ad8\u984d\u3059\u304e\u3066\u7d0d\u7a0e\u306e\u76ee\u51e6\u304c\u7acb\u305f\u306a\u3044\u304b\u3089\u3001\u8a08\u7b97\u65b9\u6cd5\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u304b\u3089\u3001\u6c7a\u7b97\u306e\u3068\u304d\u306b\u307e\u3068\u3081\u3066\u3084\u308d\u3046\u3001\u306a\u3069\u306e\u7406\u7531\u3067\u653e\u7f6e\u3059\u308b\u3053\u3068\u3060\u3051\u306f\u7d76\u5bfe\u306b\u3084\u3081\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u300c\u7d0d\u7a0e\u306e\u610f\u601d\u300d\u3092\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u305a\u306b\u7336\u4e88\u7533\u8acb\u3082\u53d7\u3051\u3089\u308c\u305a\u3001\u653e\u7f6e\u3057\u305f\u3053\u3068\u3067\u672c\u7a0e\u306e\u4e0a\u306b\u5ef6\u6ede\u7a0e\u306a\u3069\u3082\u7a4d\u3082\u308a\u306b\u7a4d\u3082\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"border-box-arround border-main mb-4 in-blog pt0\">\n  <h2><span id=\"80\">\n    <strong>\u8acb\u6c42\u66f8\u767a\u884c\u696d\u52d9<\/strong>\u3092<span class=\"inline-block\"><strong>80%\u524a\u6e1b<\/strong>\u3059\u308b\u65b9\u6cd5\u3068\u306f\uff1f<\/span>\n  <\/span><\/h2>\n  <div class=\"mdl-grid\">\n    <div class=\"mdl-cell mdl-cell--5-col\">\n      <img decoding=\"async\" src=\"https:\/\/kurojica.com\/invoice\/wp-content\/uploads\/2023\/03\/img_guidebook.png\" alt=\"\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406\" width=\"686\" height=\"777\">\n    <\/div>\n    <div class=\"mdl-cell mdl-cell--7-col\">\n      <h4 class=\"mt0\"><span id=\"i-6\">\n        <small>\u7121\u6599\u3067\u306f\u3058\u3081\u308b\u8acb\u6c42\u7ba1\u7406<\/small>\n        <br>\n        \u30af\u30ed\u30b8\u30ab\u30ac\u30a4\u30c9\u30d6\u30c3\u30af\n      <\/span><\/h4>\n      <div class=\"mbText\">\u300c\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u300d\u306e\u8a73\u3057\u3044\u5185\u5bb9\u304c\u308f\u304b\u308b\u8cc7\u6599\u3092\u3054\u7528\u610f\u3057\u307e\u3057\u305f\u3002<\/div>\n      <ul class=\"mt0 mb0\">\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u306e\u8ab2\u984c\u3068\u89e3\u6c7a\u65b9\u6cd5<\/li>\n        <li class=\"fs12\">\u7406\u60f3\u7684\u306a\u8acb\u6c42\u696d\u52d9\u30d5\u30ed\u30fc<\/li>\n        <li class=\"fs12\">\u30af\u30ed\u30b8\u30ab\u8acb\u6c42\u7ba1\u7406\u306e\u4e3b\u306a\u6a5f\u80fd<\/li>\n        <li class=\"fs12\">\u8acb\u6c42\u696d\u52d9\u309280%\u524a\u6e1b\u3057\u305f\u5c0e\u5165\u4e8b\u4f8b<\/li>\n        <li class=\"fs12\">\u5c0e\u5165\u307e\u3067\u306e\u6d41\u308c<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n  <div><a href=\"https:\/\/kurojica.com\/invoice\/document?utm_source=blog&utm_medium=cta&utm_campaign=insert\" class=\"mdl-button btn-middle btn-accent btn-middle-large wide\" target=\"_blank\" rel=\"noopener\">\u8cc7\u6599\u3092\u7121\u6599\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/a>\n  <\/div>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span id=\"i-7\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u30d1\u30bf\u30fc\u30f3<\/strong><\/span><\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u53d6\u5f15\u3068\u306f\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u306a\u306e\u304b\u3001\u305d\u306e\u7bc4\u56f2\u306f\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u53d6\u5f15\u5148\u304c\u500b\u4eba\u3067\u3042\u308b\u304b\u6cd5\u4eba\u3067\u3042\u308b\u304b\u306b\u3088\u3063\u3066\u3082\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-8\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u500b\u4eba\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2<\/span><\/h4>\n\n\n\n<ol>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2795.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u7b49\u3092\u652f\u6255\u3063\u305f\u3068\u304d\">\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069<\/a><br>\u305f\u3060\u3057\u3001\u61f8\u8cde\u5fdc\u52df\u4f5c\u54c1\u7b49\u306e\u5165\u9078\u8005\u306b\u652f\u6255\u3046\u8cde\u91d1\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u4eba\u306b\u5bfe\u3057\u30661\u56de\u306b\u652f\u6255\u3046\u91d1\u984d\u304c50,000\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2798.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\">\u5f01\u8b77\u58eb\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2801.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u53f8\u6cd5\u66f8\u58eb\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\">\u53f8\u6cd5\u66f8\u58eb<\/a>\u7b49\u306e\u7279\u5b9a\u306e\u8cc7\u683c\u3092\u6301\u3064\u4eba\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c<\/li>\n\n\n\n<li>\u30d7\u30ed\u91ce\u7403\u9078\u624b\u3001\u30d7\u30ed\u30b5\u30c3\u30ab\u30fc\u306e\u9078\u624b\u3001\u30d7\u30ed\u30c6\u30cb\u30b9\u306e\u9078\u624b\u3001\u30e2\u30c7\u30eb\u3084<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2804.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u5916\u4ea4\u54e1\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\">\u5916\u4ea4\u54e1\u306a\u3069<\/a>\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li>\u6620\u753b\u3001\u6f14\u5287\u305d\u306e\u4ed6\u82b8\u80fd\uff08\u97f3\u697d\u3001\u821e\u8e0a\u3001\u6f2b\u624d\u7b49\uff09\u3001\u30c6\u30ec\u30d3\u30b8\u30e7\u30f3\u653e\u9001\u7b49\u306e\u51fa\u6f14\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u3084\u82b8\u80fd\u30d7\u30ed\u30c0\u30af\u30b7\u30e7\u30f3\u3092\u55b6\u3080\u500b\u4eba\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2807.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u30db\u30b9\u30c6\u30b9\u7b49\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\">\u30db\u30c6\u30eb\u3001\u65c5\u9928\u306a\u3069\u3067\u884c\u308f\u308c\u308b\u5bb4\u4f1a\u7b49\u306b\u304a\u3044\u3066\u3001\u5ba2\u306b\u5bfe\u3057\u3066\u63a5\u5f85\u7b49\u3092\u884c\u3046\u3053\u3068\u3092\u696d\u52d9\u3068\u3059\u308b\u3044\u308f\u3086\u308b\u30d0\u30f3\u30b1\u30c3\u30c8\u30db\u30b9\u30c6\u30b9\u30fb\u30b3\u30f3\u30d1\u30cb\u30aa\u30f3\u3084\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u306a\u3069\u306b\u52e4\u3081\u308b\u30db\u30b9\u30c6\u30b9\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2810.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u5c02\u5c5e\u5951\u7d04\u7b49\u3067\u652f\u6255\u3046\u5951\u7d04\u91d1\">\u30d7\u30ed\u91ce\u7403\u9078\u624b\u306e\u5951\u7d04\u91d1\u306a\u3069\u3001\u5f79\u52d9\u306e\u63d0\u4f9b\u3092\u7d04\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u4e00\u6642\u306b\u652f\u6255\u3046\u5951\u7d04\u91d1<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2813.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306b\u652f\u6255\u3046\u8cde\u91d1\u7b49\">\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1<\/a>\u3084\u99ac\u4e3b\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><span id=\"i-9\">\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u6cd5\u4eba\u306e\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7bc4\u56f2<\/span><\/h4>\n\n\n\n<ul>\n<li>\u99ac\u4e3b\u3067\u3042\u308b\u6cd5\u4eba\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1<\/li>\n<\/ul>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\" target=\"_blank\" rel=\"noopener\" title=\"\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\">\u2116.2792\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5831\u916c\u30fb\u6599\u91d1\u7b49\u3068\u306f\u3010\u5229\u548c5\u5e744\u67081\u65e5\u73fe\u5728\u6cd5\u4ee4\u7b49\u3011\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span id=\"i-10\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u969b\u306b\u6ce8\u610f\u3059\u308b\u3079\u304d\u3053\u3068\u306f\uff1f<\/strong><\/span><\/h3>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306e\u5fc5\u8981\u306b\u3064\u3044\u3066\u89e3\u8aac\u3059\u308b\u969b\u306b\u3088\u304f\u805e\u304b\u308c\u308b\u306e\u304c\u3001\u300c\u307b\u304b\u306b\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u696d\u52d9\u4f9d\u983c\u3092\u3057\u3066\u3044\u308b\u3051\u308c\u3069\u3001\u305d\u308c\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3060\u3063\u305f\u306e\uff1f\u4eca\u307e\u3067\u3057\u3066\u3044\u306a\u3044\u3051\u3069\u3001\u554f\u984c\u304c\u3042\u308b\uff1f\u300d\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306e\u53d6\u5f15\u304c\u3042\u308b\u5834\u5408\u306f\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u53d6\u5f15\u5185\u5bb9\u306b\u3088\u3063\u3066\u5fc5\u8981\u306a\u3082\u306e\u3001\u4e0d\u8981\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308bB\u6c0f\u306b\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u5236\u4f5c\u3092\u30c7\u30b6\u30a4\u30f3\u3082\u542b\u3081\u3066\u4f9d\u983c\u3057\u305f\u3068\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30c7\u30b6\u30a4\u30f3\u659980\u4e07\u5186+\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u8a2d\u7f6e\u8cbb\u7528\uff08\u5404\u7a2e\u30b3\u30fc\u30c7\u30a3\u30f3\u30b0\u30fb\u8a2d\u5b9a\u30fb\u8a2d\u7f6e\u30fb\u6a5f\u80fd\u5c0e\u5165\u8cbb\uff0950\u4e07\u5186+\u6d88\u8cbb\u7a0e\u3068\u3044\u3046\u5185\u8a33\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u30c7\u30b6\u30a4\u30f3\u6599\u306e80\u4e07\u5186\u306e\u307f\u306b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u3010B\u6c0f\u306b\u652f\u6255\u3046\u3079\u304d\u91d1\u984d\u3011<\/strong><br>\u30c7\u30b6\u30a4\u30f3\u659980\u4e07\u5186+\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u8a2d\u7f6e\u8cbb\u752850\u4e07\u5186+\u6d88\u8cbb\u7a0e13\u4e07\u5186\uff0d\uff0880\u4e07\u5186\u00d710.21\uff05\uff09<br>\u2192130\u4e07\u5186+13\u4e07\u5186\uff0d81,680\u5186\uff1d1,348,320\u5186<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u53d6\u5f15\u76f8\u624b\u304c\u58eb\u696d\u306e\u5834\u5408\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u884c\u653f\u66f8\u58eb\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u7fa9\u52d9\u304c\u306a\u304f\u3001\u53f8\u6cd5\u66f8\u58eb\u30fb\u571f\u5730\u5bb6\u5c4b\u8abf\u67fb\u58eb\u306a\u3069\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u307b\u304b\u306e\u7a0e\u7406\u58eb\u3084\u5f01\u8b77\u58eb\u306a\u3069\u3068\u7570\u306a\u308a\u307e\u3059\u3002\u58eb\u696d\u3054\u3068\u306b\u7570\u306a\u308b\u70b9\u304c\u591a\u3044\u305f\u3081\u3001\u81ea\u5206\u81ea\u8eab\u304c\u58eb\u696d\u306b\u8a72\u5f53\u3057\u3066\u3044\u308b\u5834\u5408\u3084\u3001\u53d6\u5f15\u5148\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u58eb\u696d\u306e\u5834\u5408\u306f\u3088\u304f\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span 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