{"id":29255,"date":"2025-02-18T18:00:36","date_gmt":"2025-02-18T09:00:36","guid":{"rendered":"https:\/\/baito.mynavi.jp\/times\/baito\/?p=29255"},"modified":"2025-08-06T09:27:03","modified_gmt":"2025-08-06T00:27:03","slug":"%e3%80%8c%e8%b3%9e%e4%b8%8e%e3%80%8d%e3%81%a8%e3%81%af%ef%bc%9f%e3%83%9c%e3%83%bc%e3%83%8a%e3%82%b9%e3%81%a8%e3%81%ae%e9%81%95%e3%81%84%e3%82%84%e7%a8%ae%e9%a1%9e%e3%82%92%e3%82%8f%e3%81%8b%e3%82%8a","status":"publish","type":"post","link":"https:\/\/baito.mynavi.jp\/times\/baito\/glossary\/20250218-29255\/","title":{"rendered":"\u300c\u8cde\u4e0e\u300d\u3068\u306f\uff1f\u30dc\u30fc\u30ca\u30b9\u3068\u306e\u9055\u3044\u3084\u7a2e\u985e\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3010\u30d0\u30a4\u30c8\u7528\u8a9e\u96c6\u3011"},"content":{"rendered":"<h2>\u8cde\u4e0e\u3068\u306f\uff1f<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/baito.mynavi.jp\/times\/baito\/wp-content\/uploads\/2025\/02\/8af6c4ee588b6108d95e834aff12d1e7.png\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2523.htm\" target=\"_blank\" rel=\"noopener\">No.2523\u2003\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce|\u56fd\u7a0e\u5e81<\/a><\/small><\/p>\n<\/blockquote>\n<p>\u8cde\u4e0e\u306f\u4e3b\u306b3\u3064\u306e\u7a2e\u985e\u304c\u3042\u308a\u3001\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 95%; margin-bottom: 10px;\">\n<tbody>\n<tr bgcolor=\"#E3F0FB\">\n<td style=\"width: 25.8%; height: 23px; text-align: center;\">\u7a2e\u985e<\/td>\n<td style=\"width: 36.1%; height: 23px; text-align: center;\">\u6982\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 25.8%; text-align: center;\">\u57fa\u672c\u7d66\u9023\u52d5\u578b\u8cde\u4e0e<\/td>\n<td style=\"width: 36.1%; text-align: center;\">\u57fa\u672c\u7d66\u984d\u3092\u57fa\u306b\u3057\u3066\u652f\u7d66\u984d\u304c\u6c7a\u307e\u308b\u8cde\u4e0e\u306e\u3053\u3068<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 25.8%; height: 23px; text-align: center;\">\u696d\u7e3e\u9023\u52d5\u578b\u8cde\u4e0e<\/td>\n<td style=\"width: 36.1%; height: 23px; text-align: center;\">\u5f93\u696d\u54e1\u3084\u7d44\u7e54\u306e\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u652f\u7d66\u984d\u304c\u6c7a\u307e\u308b\u8cde\u4e0e\u306e\u3053\u3068<\/td>\n<\/tr>\n<tr style=\"height: 23px;\">\n<td style=\"width: 25.8%; height: 23px; text-align: center;\">\u6c7a\u7b97\u8cde\u4e0e<\/td>\n<td style=\"width: 36.1%; height: 23px; text-align: center;\">\u4f1a\u793e\u306e\u696d\u7e3e\u306b\u5fdc\u3058\u3066\u81e8\u6642\u3067\u652f\u7d66\u3055\u308c\u308b\u8cde\u4e0e\u306e\u3053\u3068<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3069\u306e\u7a2e\u985e\u306e\u8cde\u4e0e\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u306e\u304b\u3092\u306f\u3058\u3081\u3001\u652f\u7d66\u91d1\u984d\u306e\u6c7a\u3081\u65b9\u3084\u652f\u7d66\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u305d\u308c\u305e\u308c\u306e\u4f01\u696d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u9762\u63a5\u6642\u3084\u5c31\u696d\u898f\u5247\u306a\u3069\u3067\u7d30\u304b\u304f\u78ba\u8a8d\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u8cde\u4e0e\u306e\u6709\u7121\u306f\u96c7\u7528\u5f62\u614b\u306b\u3082\u6df1\u304f\u95a2\u4fc2\u3057\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u306f\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u6b63\u793e\u54e1\u306e\u8cde\u4e0e\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<div 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