{"id":1053,"date":"2019-08-26T11:30:00","date_gmt":"2019-08-26T02:30:00","guid":{"rendered":"https:\/\/job-medley.com\/tips\/?p=1053"},"modified":"2025-01-01T15:05:50","modified_gmt":"2025-01-01T06:05:50","slug":"%e3%82%b8%e3%83%a7%e3%83%96%e3%83%a1%e3%83%89%e3%83%ac%e3%83%bc%e3%81%ae%e7%a5%9d%e3%81%84%e9%87%91%e3%81%af%e8%aa%b2%e7%a8%8e%e3%81%ae%e5%af%be%e8%b1%a1%e3%81%ab%e3%81%aa%e3%82%8b%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/job-medley.com\/tips\/detail\/1053\/","title":{"rendered":"\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u300c\u52e4\u7d9a\u652f\u63f4\u91d1\u300d\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\uff1f"},"content":{"rendered":"\n<style>\n.marker{\n  background:linear-gradient(transparent 75%, #ffe09a 75%);\n  font-weight:bold;\n}\n<\/style>\n\n\n<div class=\"o-article__index\">\r\n  <h2 class=\"o-article__index__title\">\u76ee\u6b21<\/h2>\r\n  <ul class=\"o-article__index__list\">\r\n          <li class=\"o-article__index__list__item\">\r\n                <a href=\"#1\">\r\n                      1. \u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\u3068\u306f\uff1f                     <\/a>\r\n          <\/li>\r\n            <li class=\"o-article__index__list__item\">\r\n                <a href=\"#2\">\r\n                      2. \u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u52e4\u7d9a\u652f\u63f4\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\uff1f                     <\/a>\r\n          <\/li>\r\n            <li class=\"o-article__index__list__item\">\r\n                <a href=\"#3\">\r\n                      3. \u5165\u8077\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e96\u5099\u91d1\u3084\u652f\u5ea6\u91d1\u3001\u4e00\u6642\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f                    <\/a>\r\n          <\/li>\r\n      <\/ul>\r\n  <\/div>\n\n\n<div id=\"1\" class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\"><h2 class=\"o-article__title\">\n  1. \u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\u3068\u306f\uff1f\n<\/h2><\/div><\/div>\n\n\n\n<p>\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u3067\u306f\u533b\u7642\u30fb\u798f\u7949\u30fb\u7f8e\u5bb9\u696d\u754c\u3067\u50cd\u304f\u65b9\u3092\u5fdc\u63f4\u3059\u308b\u305f\u3081\u306b\u3001<span class=\"marker\">\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u304b\u3089\u5fdc\u52df\u30fb\u5165\u8077\u3057\u305f\u8077\u5834\u306760\u65e5\u4ee5\u4e0a\u50cd\u3044\u305f\u65b9\u306b\u5bfe\u3057\u3066\u52e4\u7d9a\u652f\u63f4\u91d1\u3092\u304a\u8d08\u308a\u3057\u3066\u3044\u307e\u3059<\/span>\uff08\u52e4\u7d9a\u652f\u63f4\u91d1\u306e\u7533\u8acb\u53d7\u4ed8\u306f2024\u5e7412\u670831\u65e5\u3067\u7d42\u4e86\u3057\u307e\u3057\u305f\uff09\u3002<\/p>\n\n\n\n<p>\u52e4\u7d9a\u652f\u63f4\u91d1\u306e\u91d1\u984d\u306f\u8077\u7a2e\u3084\u96c7\u7528\u5f62\u614b\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u5fdc\u52df\u3057\u305f\u6c42\u4eba\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\u306e\u91d1\u984d\u3092\u77e5\u308a\u305f\u3044\u5834\u5408\u306f\u3001\u30de\u30a4\u30da\u30fc\u30b8\u306e\u300c\u5fdc\u52df\u6e08\u307f\u6c42\u4eba\u300d\u306e\u300c\u8a73\u7d30\u3092\u898b\u308b\u300d\u30dc\u30bf\u30f3\u3088\u308a\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" width=\"2000\" height=\"1125\" src=\"https:\/\/cdn.job-medley.com\/tips\/wp-content\/uploads\/2019\/08\/JM_tax_02.png\" alt=\"\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\u306e\u91d1\u984d\u78ba\u8a8d\" class=\"wp-image-39724\"\/><\/figure>\n\n\n\n<div id=\"2\" class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\"><h2 class=\"o-article__title\">\n  2. \u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u52e4\u7d9a\u652f\u63f4\u91d1\u306f\u8ab2\u7a0e\u5bfe\u8c61\u306b\u306a\u308b\uff1f\n<\/h2><\/div><\/div>\n\n\n\n<p>\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u52e4\u7d9a\u652f\u63f4\u91d1\u306f\u3001\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u6642\u6240\u5f97\u3068\u306f\u672c\u696d\u3084\u526f\u696d\u3001\u8cc7\u7523\u904b\u7528\u4ee5\u5916\u3067\u5f97\u305f\u81e8\u6642\u7684\u306a\u53ce\u5165\u306e\u3053\u3068\u3067\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n\n\n<div class=\"o-article__box-line\">\n  <p><strong>\u4e00\u6642\u6240\u5f97\u306b\u5f53\u305f\u308b\u3082\u306e<\/strong><\/p>\n<ul>\n<li>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u8fd4\u793c\u54c1<\/li>\n<li>\u61f8\u8cde\u3001\u798f\u5f15\u3001\u30af\u30a4\u30ba\u306a\u3069\u306e\u8cde\u91d1<\/li>\n<li>\u7af6\u99ac\u3001\u7af6\u8f2a\u306a\u3069\u306e\u516c\u55b6\u30ae\u30e3\u30f3\u30d6\u30eb\u306e\u6255\u623b\u91d1<\/li>\n<li>\u907a\u5931\u7269\u62fe\u5f97\u8005\u3084\u57cb\u8535\u7269\u767a\u898b\u8005\u306b\u5bfe\u3059\u308b\u5831\u52b4\u91d1<\/li>\n<li>\u751f\u547d\u4fdd\u967a\u306e\u6e80\u671f\u4fdd\u967a\u91d1\u3084\u640d\u5bb3\u4fdd\u967a\u306e\u6e80\u671f\u8fd4\u623b\u91d1\u306a\u3069<\/li>\n<li>\u6cd5\u4eba\u304b\u3089\u8d08\u4e0e\u3055\u308c\u305f\u91d1\u54c1\uff08\uff1d\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\uff09<br \/>\u203b\u6b21\u306f\u9664\u5916\u3055\u308c\u307e\u3059<\/li>\n<li>\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3082\u306e<\/li>\n<li>\u8cc7\u7523\u8b72\u6e21\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e<\/li>\n<li>\u52b4\u52d9\u3084\u5f79\u52d9\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e<\/li>\n<li>\u55b6\u5229\u3092\u76ee\u7684\u3068\u3059\u308b\u7d99\u7d9a\u7684\u884c\u70ba\u304b\u3089\u751f\u3058\u305f\u3082\u306e<\/li>\n<\/ul>\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/02\/37.htm\" target=\"_blank\" rel=\"noopener\">No.1490&emsp;\u4e00\u6642\u6240\u5f97\u3001\u300c\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u300d\u3092\u652f\u51fa\u3057\u305f\u8005\u304c\u5730\u65b9\u516c\u5171\u56e3\u4f53\u304b\u3089\u8b1d\u793c\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2<\/a><\/p>\n<\/div>\n\n\n<p>\u305f\u3060\u3057\u3001\u4e00\u6642\u6240\u5f97\u306b\u306f\u6700\u9ad850\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u3042\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\uff081\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\uff09\u306b\u4e00\u6642\u6240\u5f97\u3068\u3057\u3066\u5f97\u305f\u5229\u76ca\u306e\u7dcf\u984d\u304c50\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001<span class=\"marker\">\u305d\u306e\u5e74\u306b\u53d7\u3051\u53d6\u3063\u305f\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u306e\u52e4\u7d9a\u652f\u63f4\u91d1\u304c50\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u304b\u3064\u3001\u305d\u308c\u4ee5\u5916\u306b\u4e00\u6642\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u3001\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u6642\u6240\u5f97\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n\n\n\n<div id=\"3\" class=\"wp-block-group\"><div class=\"wp-block-group__inner-container\"><h2 class=\"o-article__title\">\n  3. \u5165\u8077\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e96\u5099\u91d1\u3084\u652f\u5ea6\u91d1\u3001\u4e00\u6642\u91d1\u306f\u3069\u3046\u306a\u308b\uff1f\n<\/h2><\/div><\/div>\n\n\n\n<p>\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u4ee5\u5916\u306b\u3001\u4ed5\u4e8b\u304c\u6c7a\u307e\u3063\u305f\u3068\u304d\u306b<span class=\"marker\">\u5165\u793e\u6e96\u5099\u91d1\u3084\u5165\u793e\u652f\u5ea6\u91d1\u3001\u5165\u793e\u4e00\u6642\u91d1\u3001\u30b5\u30a4\u30f3\u30aa\u30f3\u30dc\u30fc\u30ca\u30b9<\/span>\u306a\u3069\u306e\u540d\u76ee\u3067\u3001\u5165\u8077\u5148\u304b\u3089\u304a\u91d1\u304c\u652f\u7d66\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5165\u8077\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u304a\u91d1\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u305d\u306e\u304a\u91d1\u306e\u6027\u8cea\u306b\u3088\u3063\u3066\u5224\u65ad\u304c\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u5165\u8077\u306e\u305f\u3081\u306b\u8ee2\u5c45\u304c\u5fc5\u8981\u306a\u3068\u304d\u306b\u3001\u305d\u306e<span class=\"marker\">\u5f15\u3063\u8d8a\u3057\u8cbb\u7528\u3068\u3057\u3066\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u306f\u5fc5\u8981\u7d4c\u8cbb\u3068\u307f\u306a\u3055\u308c\u975e\u8ab2\u7a0e<\/span>\u3068\u306a\u308a\u307e\u3059\u304c\u3001<span class=\"marker\">\u5165\u8077\u3092\u6761\u4ef6\u306b\u4e00\u5f8b\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u306f\u8ab2\u7a0e<\/span>\u3055\u308c\u307e\u3059\u3002\u3053\u306e\u533a\u5225\u304c\u306f\u3063\u304d\u308a\u305b\u305a\u3001\u307e\u3068\u3081\u3066\u652f\u7d66\u3055\u308c\u308b\u5834\u5408\u306f\u5168\u984d\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-image size-full is-style-default\"><img loading=\"lazy\" width=\"2000\" height=\"1125\" src=\"https:\/\/cdn.job-medley.com\/tips\/wp-content\/uploads\/2019\/08\/JM_tax_03.png\" alt=\"\u5165\u8077\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e96\u5099\u91d1\u7b49\u306f\u8ab2\u7a0e\u3055\u308c\u308b\uff1f\" class=\"wp-image-39725\"\/><figcaption>\u2500\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/36\/06.htm\" data-type=\"URL\" data-id=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/36\/06.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1500\u2003\u96d1\u6240\u5f97\u3001No.1400\u2003\u7d66\u4e0e\u6240\u5f97\u3001No.2810\u3000\u5c02\u5c5e\u5951\u7d04\u306a\u3069\u3067\u652f\u6255\u3046\u5951\u7d04\u91d1\u3001\u5951\u7d04\u91d1\uff08\u7b2c7\u53f7\u95a2\u4fc2\uff09<\/a><\/figcaption><\/figure>\n\n\n\n<p>\u4e00\u5f8b\u306b\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u306e\u3046\u3061\u5165\u8077\u524d\u306b\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u306f\u3001\u96d1\u6240\u5f97\u3068\u3057\u3066\u652f\u7d66\u6642\u306b\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c10.21%<sup>\uff0a<\/sup>\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\uff08\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\uff09\u3002<\/p>\n\n\n<div class=\"o-article__notes\">\r\n  \uff0a\u7a0e\u7387\u306f100\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u306f10.21%\u3067\u3059\u304c\u3001100\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f20.42%\u3068\u306a\u308a\u307e\u3059\u3002<\/div>\r\n\n\n\n<p>\u5165\u8077\u5f8c\u306b\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u3057\u3066\u7dcf\u5408\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u3053\u3061\u3089\u306b\u3064\u3044\u3066\u306f\u3001\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3092\u304a\u3053\u306a\u3046\u3053\u3068\u3067\u3001\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n<div class=\"o-article__box-line\">\n  <p>\u539a\u52b4\u7701\u306f2025\u5e744\u67081\u65e5\u304b\u3089\u8077\u696d\u5b89\u5b9a\u6cd5\u306b\u57fa\u3065\u304f\u7701\u4ee4\u3068\u6307\u91dd\u3092\u4e00\u90e8\u6539\u6b63\u3057\u3001\u52df\u96c6\u60c5\u5831\u7b49\u63d0\u4f9b\u4e8b\u696d\u8005\u306b\u3064\u3044\u3066\u3082\u52b4\u50cd\u8005\u306b\u91d1\u92ad\u3084\u30ae\u30d5\u30c8\u5238\u7b49\u306e\u63d0\u4f9b\u3092\u539f\u5247\u7981\u6b62\u3068\u3057\u307e\u3059\u3002\u3053\u308c\u306b\u3088\u308a\u30b8\u30e7\u30d6\u30e1\u30c9\u30ec\u30fc\u3067\u306f2024\u5e7412\u670831\u65e5\u3092\u3082\u3063\u3066\u52e4\u7d9a\u652f\u63f4\u91d1\u306e\u7533\u8acb\u53d7\u4ed8\u3092\u7d42\u4e86\u3057\u307e\u3059\u3002<br \/><br \/>\u8a73\u3057\u304f\u306f\u539a\u751f\u52b4\u50cd\u7701\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\u539a\u751f\u52b4\u50cd\u7701\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/content\/001328411.pdf\" target=\"_blank\" 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