{"id":491,"date":"2015-04-24T13:26:42","date_gmt":"2015-04-24T04:26:42","guid":{"rendered":"https:\/\/blog.tian.jp\/?p=491"},"modified":"2015-04-24T13:26:42","modified_gmt":"2015-04-24T04:26:42","slug":"%e5%b9%b3%e6%88%9027%e5%b9%b43%e6%9c%88%e6%b1%ba%e7%ae%97%e6%b3%95%e4%ba%ba%e3%81%ae%e7%b5%8c%e9%81%8e%e6%8e%aa%e7%bd%ae","status":"publish","type":"post","link":"https:\/\/blog.tian.jp\/?p=491","title":{"rendered":"\u5e73\u621027\u5e743\u6708\u6c7a\u7b97\u6cd5\u4eba\u306e\u7d4c\u904e\u63aa\u7f6e"},"content":{"rendered":"<p>\u58a8\u7530\u533a\u9326\u7cf8\u753a\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3001\u7cf8\u4e95\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u306e\u9577\u6cbc\u3067\u3059\u3002<\/p>\n<p>\u5e73\u621026\u5e74\u5ea6\u306e\u7a0e\u5236\u6539\u6b63\u306b\u304a\u3044\u3066\u3001\u7d66\u4e0e\u7b49\u652f\u7d66\u62e1\u5927\u7a0e\u5236\u306e\u8981\u4ef6\u304c\u898b\u76f4\u3055\u308c\u305f\u4e8b\u306b\u3088\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n<p>\u898b\u76f4\u3055\u308c\u305f\u8981\u4ef6\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u56fd\u7a0e\u5c40\u30b5\u30a4\u30c8\u3092\u3054\u78ba\u8a8d\u4e0b\u3055\u3044\u3002<\/p>\n<p>http:\/\/www.nta.go.jp\/taxanswer\/hojin\/5927.htm<\/p>\n<p>\u7d4c\u904e\u63aa\u7f6e\u306f\u3001\u5e73\u621025\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u958b\u59cb\u3057\u3001\u304b\u3064\u3001\u5e73\u621026\u5e744\u67081\u65e5\u524d\u306b\u7d42\u4e86\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u3067\u306f\u65e7\u8981\u4ef6\u306f\u5145\u8db3\u3057\u306a\u3044\u304c\u3001\u65b0\u8981\u4ef6\u3092\u5145\u8db3\u3059\u308b\u6642\u306f\u3001<\/p>\n<p>\u5f53\u8a72\u7d4c\u904e\u5e74\u5ea6\u306b\u3064\u3044\u3066\u65b0\u8981\u4ef6\u3092\u9069\u7528\u3057\u3066\u7b97\u51fa\u3055\u308c\u308b\u7a0e\u984d\u63a7\u9664\u76f8\u5f53\u984d\u3092\u3001\u9069\u7528\u5e74\u5ea6\u306b\u304a\u3051\u308b\u7a0e\u984d\u63a7\u9664\u984d\u306b\u4e0a\u4e57\u305b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306e\u7a0e\u984d\u63a7\u9664\u9650\u5ea6\u984d\u306f\u9069\u7528\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u984d\u00d710\uff05\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306f20\uff05\uff09\u00d724\u30f6\u6708\u00d712\u30f6\u6708\u3068\u306a\u308b\u70b9\u3082\u7559\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u5e73\u621027\u5e743\u6708\u671f\u306e\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001\u5e73\u621026\u5e743\u6708\u671f\u306e\u7533\u544a\u66f8\u304a\u3088\u3073\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306e\u3054\u78ba\u8a8d\u3092\u304a\u5fd8\u308c\u306a\u304f\u3002<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u58a8\u7530\u533a\u9326\u7cf8\u753a\u306e\u7a0e\u7406\u58eb\u4e8b\u52d9\u6240\u3001\u7cf8\u4e95\u4f1a\u8a08\u30b9\u30bf\u30c3\u30d5\u306e\u9577\u6cbc\u3067\u3059\u3002 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