{"id":1359,"date":"2016-12-15T19:55:37","date_gmt":"2016-12-15T10:55:37","guid":{"rendered":"http:\/\/tax-actor.masaaki-kaneko.com\/?p=1359"},"modified":"2022-03-03T09:31:22","modified_gmt":"2022-03-03T00:31:22","slug":"%e5%8a%87%e5%9b%a3%e3%81%aa%e3%81%a9%e5%9b%a3%e4%bd%93%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ae%e4%bb%95%e6%96%b9","status":"publish","type":"post","link":"https:\/\/tax-actor.masaaki-kaneko.com\/?p=1359","title":{"rendered":"\u5287\u56e3\u306a\u3069\u56e3\u4f53\u306e\u78ba\u5b9a\u7533\u544a\u306e\u4ed5\u65b9"},"content":{"rendered":"<p><a href=\"https:\/\/tax-actor.masaaki-kaneko.com\/wp-content\/uploads\/SEP_355215221321.jpg\" rel=\"lightbox[1359]\"><img loading=\"lazy\" class=\"aligncenter wp-image-860 size-full\" src=\"https:\/\/tax-actor.masaaki-kaneko.com\/wp-content\/uploads\/SEP_355215221321.jpg\" alt=\"SEP_355215221321\" width=\"1000\" height=\"667\" srcset=\"https:\/\/tax-actor.masaaki-kaneko.com\/wp-content\/uploads\/SEP_355215221321.jpg 1000w, 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href=\"https:\/\/www.nta.go.jp\/shiraberu\/zeiho-kaishaku\/tsutatsu\/kihon\/shotoku\/01\/02.htm\">\uff08\u53c2\u8003\uff09\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49<\/a><\/p>\n<p>&nbsp;<\/p><\/blockquote>\n<p>\u56e3\u4f53\u3068\u3057\u3066\u306e\u4eba\u6570\u306f\uff13\u4eba\u306a\u3089\u30c0\u30e1\u3001\uff11\uff10\u4eba\u306a\u3089\u4f1a\u793e\u3068\u307f\u306a\u3059\u3001\u3067\u306f\u306a\u304f\u305d\u308c\u305e\u308c\u306e\u8981\u7d20\u3092\u8907\u5408\u7684\u306b\u307f\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\uff11\u4eba\u306e\u5287\u56e3\u306f\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u500b\u4eba\u3067\u7533\u544a\u3059\u308b\u65b9\u304c\u7c21\u5358\u304b\u3082\u3002\u3002<\/p>\n<p>&nbsp;<\/p>\n<h1><span style=\"color: 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style=\"color: #333399;\">\u304a\u3059\u3059\u3081\u306f\u5287\u56e3\u306e\u5132\u3051\u3092\u30bc\u30ed\u306b\u3057\u3066\u500b\u4eba\u3067\u7533\u544a<\/span><\/h1>\n<p>\u57fa\u672c\u306f\u3001\u516c\u6f14\u3054\u3068\u306b\u5132\u3051\u304c\u51fa\u305f\u3089\u30e1\u30f3\u30d0\u30fc\u306a\u3069\u306b\u30ae\u30e3\u30e9\u3068\u3057\u3066\u6255\u3044\u3001\u5132\u3051\u304c\u5e38\u306b\u30bc\u30ed\u306e\u72b6\u614b\u306b\u3057\u307e\u3059\u3002\u305d\u3046\u3059\u308c\u3070\u3042\u3068\u306f\u500b\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3060\u3051\u3067\u826f\u3044\u3067\u3059\u3002<\/p>\n<blockquote><p>\u30e1\u30f3\u30d0\u30fc\u3078\u306e\u30ae\u30e3\u30e9\u306f\u300c\u5831\u916c\u652f\u6255\u3044\u300d\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\uff08<a href=\"http:\/\/tax.masaaki-kaneko.com\/?page_id=481\">\u6e90\u6cc9\u91d1\u984d\u306f\u3053\u3061\u3089\u3067\u8a08\u7b97<\/a>\uff09\u3059\u308b\u3002\u4ee3\u8868\u8005\u304c\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u304a\u91d1\u3092\u90f5\u4fbf\u5c40\u306a\u3069\u306b\u3044\u3063\u3066\u7d0d\u3081\u308b\u3002\u671f\u65e5\u306f\u5fb4\u53ce\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u3002\u904e\u304e\u308b\u3068\u5ef6\u6ede\u91d1\u304c\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u304c\u5fb4\u53ce\u91d1\u984d\u304c1\u4e07\u5186\u672a\u6e80\u306a\u3089\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<div class=\"91c7950162e6e5953b1ebb736f91a61a\" data-index=\"2\" style=\"float: none; margin:0px;\">\n<script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-6477738598969780\"\r\n     crossorigin=\"anonymous\"><\/script>\r\n<!-- tax_lastPARA [\u5143\u30ea\u30f3\u30af\u5e83\u544a\u30e6\u30cb\u30c3\u30c8] 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