{"id":129,"date":"2017-03-15T15:46:25","date_gmt":"2017-03-15T06:46:25","guid":{"rendered":"https:\/\/www.zeirishi-tokyo.net\/information\/?p=129"},"modified":"2017-03-13T15:52:46","modified_gmt":"2017-03-13T06:52:46","slug":"shokibokyosai_tetsuzuki","status":"publish","type":"post","link":"https:\/\/www.zeirishi-tokyo.net\/information\/other_tax\/shokibokyosai_tetsuzuki\/","title":{"rendered":"\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c"},"content":{"rendered":"

\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n

 <\/p>\n

\u25a0\u3000\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306e\u53d7\u53d6\u624b\u7d9a\u304d\u306e\u6d41\u308c
\n\uff08\u5171\u6e08\u91d1\u3084\u89e3\u7d04\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\uff09<\/p>\n

 <\/p>\n

1.\u5fc5\u8981\u66f8\u985e\u306e\u5165\u624b<\/p>\n

A. \u4e2d\u5c0f\u6a5f\u69cb\u306e\u66f8\u985e\u3000\u203b\u59d4\u8a17\u6a5f\u95a2\u306e\u7a93\u53e3\u3084\u5171\u6e08\u7a93\u53e3\u3088\u308a\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n

\u2022\u5171\u6e08\u91d1\u7b49\u8acb\u6c42\u66f8\uff08\u69d8\u5f0f \u5c0f 701\uff09\uff08\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306b\u5171\u901a\uff09<\/p>\n

\u2022\u9000\u8077\u6240\u5f97\u7533\u544a\u66f8<\/p>\n

\u2192\u3000\u5171\u6e08\u91d1\uff21\u306e\u5834\u5408
\n\u5171\u6e08\u91d1\uff21\u3092\u5206\u5272\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3001\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002\u8acb\u6c42\u4e8b\u7531\u304c\u751f\u3058\u305f\u5e74\u4e2d\u307e\u305f\u306f\u305d\u306e\u524d4\u5e74\u4ee5\u5185\u306b\u307b\u304b\u306e\u9000\u8077\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u300e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300f\u3092\u6dfb\u4ed8\u3002
\n\u307e\u305f\u3001\u5728\u8077\u4e2d\u306b\u8eab\u4f53\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u76f4\u63a5\u306e\u539f\u56e0\u3068\u306a\u3063\u3066\u4ed5\u4e8b\u3092\u8f9e\u3081\u305f\u65b9\u306f\u3001\u300e\u969c\u5bb3\u8005\u624b\u5e33\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002\u307e\u305f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u3067\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u798f\u7949\u4e8b\u52d9\u6240\u306e\u767a\u884c\u3059\u308b\u300e\u751f\u6d3b\u4fdd\u8b77\u53d7\u7d66\u8a3c\u660e\u66f8\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002<\/p>\n

 <\/p>\n

\u2192\u3000\u6e96\u5171\u6e08\u91d1\u306e\u5834\u5408
\n\u8acb\u6c42\u4e8b\u7531\u304c\u751f\u3058\u305f\u5e74\u4e2d\u307e\u305f\u306f\u305d\u306e\u524d4\u5e74\u4ee5\u5185\u306b\u307b\u304b\u306e\u9000\u8077\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u300e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300f\u3092\u6dfb\u4ed8\u3002\u307e\u305f\u3001\u5728\u8077\u4e2d\u306b\u8eab\u4f53\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u76f4\u63a5\u306e\u539f\u56e0\u3068\u306a\u3063\u3066\u4ed5\u4e8b\u3092\u8f9e\u3081\u305f\u65b9\u306f\u3001\u300e\u969c\u5bb3\u8005\u624b\u5e33\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002\u307e\u305f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u3067\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u798f\u7949\u4e8b\u52d9\u6240\u306e\u767a\u884c\u3059\u308b\u300e\u751f\u6d3b\u4fdd\u8b77\u53d7\u7d66\u8a3c\u660e\u66f8\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002<\/p>\n

 <\/p>\n

\u2192\u3000\u89e3\u7d04\u624b\u5f53\u91d1\u306e\u5834\u5408
\n\u8acb\u6c42\u4e8b\u7531\u304c\u751f\u3058\u305f\u5e74\u4e2d\u307e\u305f\u306f\u305d\u306e\u524d4\u5e74\u4ee5\u5185\u306b\u307b\u304b\u306e\u9000\u8077\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u300e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300f\u3092\u6dfb\u4ed8\u3002\u307e\u305f\u3001\u5728\u8077\u4e2d\u306b\u8eab\u4f53\u969c\u5bb3\u8005\u306b\u306a\u3063\u305f\u3053\u3068\u304c\u76f4\u63a5\u306e\u539f\u56e0\u3068\u306a\u3063\u3066\u4ed5\u4e8b\u3092\u8f9e\u3081\u305f\u65b9\u306f\u3001\u300e\u969c\u5bb3\u8005\u624b\u5e33\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002\u307e\u305f\u3001\u305d\u306e\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u3067\u751f\u6d3b\u4fdd\u8b77\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u798f\u7949\u4e8b\u52d9\u6240\u306e\u767a\u884c\u3059\u308b\u300e\u751f\u6d3b\u4fdd\u8b77\u53d7\u7d66\u8a3c\u660e\u66f8\u300f\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3002<\/p>\n

\u2022\u9810\u91d1\u53e3\u5ea7\u632f\u66ff\u89e3\u7d04\u7533\u51fa\u66f8\u517c\u59d4\u8a17\u56e3\u4f53\u6255\u89e3\u7d04\u7533\u51fa\u66f8\uff08\u69d8\u5f0f \u5c0f 202\u30fb321\uff09
\n\uff08\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u306b\u5171\u901a\uff09<\/p>\n

\u2022\u6cd5\u4eba\u6210\u308a\u8a3c\u660e\u9858\uff08\u69d8\u5f0f \u5c0f 691\uff09(\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306b\u5171\u901a\uff09<\/p>\n

 <\/p>\n

B. \u6dfb\u4ed8\u66f8\u985e<\/p>\n

\u2022\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u305f\u5ec3\u696d\u5c4a\u306e\u5199\u3057\u307e\u305f\u306f\u4e8b\u696d\u306e\u8a31\u8a8d\u53ef\u3092\u884c\u3046\u5b98\u516c\u7f72\u306e\u9577
\n\u307e\u305f\u306f\u77e5\u4e8b\u7b49\u306b\u5bfe\u3059\u308b\u4e8b\u696d\u5ec3\u6b62\u306e\u5c4a\u51fa\u66f8\u7b49\uff08\u5171\u6e08\u91d1\uff21\u306e\u307f\uff09<\/p>\n

\u2022\u8a2d\u7acb\u3057\u305f\u6cd5\u4eba\u306e\u5b9a\u6b3e\u306e\u5199\u3057\uff08\u5171\u6e08\u91d1\uff21\u306e\u307f\uff09<\/p>\n

\u2022\u5370\u9451\u8a3c\u660e\u66f8\uff08\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u306b\u5171\u901a\uff09<\/p>\n

\u2022\u5171\u6e08\u5951\u7d04\u7de0\u7d50\u8a3c\u66f8\uff08\u52a0\u5165\u6642\u66f8\u985e\uff09\uff08\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306b\u5171\u901a\uff09<\/p>\n

\u2022\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u78ba\u8a8d\u66f8\u985e\u3000\u203b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u7b49\uff08\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306b\u5171\u901a\uff09<\/p>\n

 <\/p>\n

2.\u59d4\u8a17\u6a5f\u95a2\u7a93\u53e3\u3067\u306e\u78ba\u8a8d<\/p>\n

A.\u639b\u91d1\u306e\u632f\u66ff\u53e3\u5ea7\u306e\u3042\u308b\u91d1\u878d\u6a5f\u95a2\u306b\u300e\u9810\u91d1\u53e3\u5ea7\u632f\u66ff\u89e3\u7d04\u7533\u51fa\u66f8\u517c\u59d4\u8a17\u56e3\u4f53\u6255\u89e3\u7d04\u7533\u51fa\u66f8\u300f\u3092\u63d0\u51fa\u3057\u3001\u78ba\u8a8d\u5370\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

B.\u5171\u6e08\u91d1\uff21\u3001\u6e96\u5171\u6e08\u91d1\u3001\u89e3\u7d04\u624b\u5f53\u91d1\u306e\u53d7\u53d6\u308a\u3092\u5e0c\u671b\u3059\u308b\u53e3\u5ea7\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u300e\u5171\u6e08\u91d1\u7b49\u8acb\u6c42\u66f8\u300f\u3092\u63d0\u793a\u3057\u3001\u78ba\u8a8d\u5370\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

3.\u5951\u7d04\u8005\u69d8\u3054\u672c\u4eba\u3088\u308a\u4e2d\u5c0f\u6a5f\u69cb\u3078\u9001\u4ed8<\/p>\n

\u539f\u5247\u3001\u5951\u7d04\u8005\u69d8\u3054\u672c\u4eba\u3088\u308a\u4e2d\u5c0f\u6a5f\u69cb\u3078\u306e\u9001\u4ed8\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u5be9\u67fb\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

4.\u5171\u6e08\u91d1\u306e\u304a\u53d7\u53d6\u308a
\n\u5be9\u67fb\u5b8c\u4e86\u5f8c\u3001\u5171\u6e08\u91d1\u304c\u3054\u6307\u5b9a\u306e\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u300e\u652f\u6255\u6c7a\u5b9a\u901a\u77e5\u66f8\u517c\u632f\u8fbc\u901a\u77e5\u66f8\u300f\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

\u25a0\u3000\u639b\u91d1\u7d0d\u4ed8\u6708\u6570\u306e\u901a\u7b97\u624b\u7d9a\u304d\u306e\u6d41\u308c\uff08\u5171\u6e08\u91d1\u3084\u89e3\u7d04\u624b\u5f53\u91d1\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u3067\u901a\u7b97\u3092\u3059\u308b\u5834\u5408\uff09<\/p>\n

1.\u5fc5\u8981\u66f8\u985e\u306e\u5165\u624b<\/p>\n

\u500b\u4eba\u4e8b\u696d\u306e\u6cd5\u4eba\u6210\u308a\u306b\u3088\u308a\u3001\u639b\u91d1\u7d0d\u4ed8\u6708\u6570\u306e\u901a\u7b97\uff08\u540c\u4e00\u4eba\u901a\u7b97\uff09\u624b\u7d9a\u304d\u3092\u3059\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

 <\/p>\n

A. \u4e2d\u5c0f\u6a5f\u69cb\u306e\u66f8\u985e\u3000\u203b\u59d4\u8a17\u6a5f\u95a2\u306e\u7a93\u53e3\u3084\u5171\u6e08\u7a93\u53e3\u3088\u308a\u5165\u624b\u3067\u304d\u307e\u3059\u3002
\n\u2022\u7d0d\u4ed8\u6708\u6570\u901a\u7b97\u7533\u51fa\u66f8\u517c\u5951\u7d04\u7533\u8fbc\u66f8\uff08\u540c\u4e00\u4eba\u901a\u7b97\u7528\uff09 \uff08\u69d8\u5f0f \u5c0f 141\uff09<\/p>\n

 <\/p>\n

B. \u6dfb\u4ed8\u66f8\u985e
\n\u2022\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u305f\u5ec3\u696d\u5c4a\u306e\u5199\u3057<\/p>\n

 <\/p>\n

C. \u63d0\u793a\u66f8\u985e
\n\u2022\u65b0\u305f\u306a\u6cd5\u4eba\u306e\u5546\u696d\u767b\u8a18\u7c3f\u8b04\u672c\u203b\u6cd5\u4eba\u306e\u5f79\u54e1\u306b\u5c31\u4efb\u3057\u305f\u3053\u3068\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e\u304c\u5fc5\u8981<\/p>\n

 <\/p>\n

2.\u59d4\u8a17\u6a5f\u95a2\u7a93\u53e3\u3067\u306e\u78ba\u8a8d<\/p>\n

\u4e2d\u5c0f\u6a5f\u69cb\u306e\u696d\u52d9\u3092\u53d6\u308a\u6271\u3063\u3066\u3044\u308b\u59d4\u8a17\u6a5f\u95a2\u306e\u7a93\u53e3\u306b\u7533\u51fa\u66f8\u306a\u3069\u3092\u63d0\u51fa\u3057\u3001\u78ba\u8a8d\u5370\u3092\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n

 <\/p>\n

3.\u59d4\u8a17\u6a5f\u95a2\u3088\u308a\u4e2d\u5c0f\u6a5f\u69cb\u3078\u9001\u4ed8\u3002<\/p>\n

\u5171\u6e08\u91d1\u53d7\u53d6\u6642\u306f\u5951\u7d04\u8005\u69d8\u3054\u672c\u4eba\u3088\u308a\u4e2d\u5c0f\u6a5f\u69cb\u3078\u306e\u9001\u4ed8\u3067\u3057\u305f\u304c\u3001\u901a\u7b97\u624b\u7d9a\u304d\u3067\u306f\u59d4\u8a17\u6a5f\u95a2\u304c\u4e2d\u5c0f\u6a5f\u69cb\u3078\u9001\u4ed8\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

4.\u4e2d\u5c0f\u6a5f\u69cb\u304b\u3089\u66f8\u985e\u9001\u4ed8<\/p>\n

\u624b\u7d9a\u304d\u5b8c\u4e86\u5f8c\u3001\u4e2d\u5c0f\u6a5f\u69cb\u3088\u308a\u300e\u7d0d\u4ed8\u6708\u6570\u901a\u7b97\uff08\u540c\u4e00\u4eba\uff09\u624b\u7d9a\u304d\u5b8c\u4e86\u306e\u304a\u77e5\u3089\u305b\u300f\u3068\u300e\u5951\u7d04\u5185\u5bb9\u78ba\u8a8d\u66f8\u300f\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u203b\u3000\u901a\u7b97\u8981\u4ef6\u306b\u672a\u9054\u306e\u5834\u5408\u306f\u3001\u4e2d\u5c0f\u6a5f\u69cb\u304b\u3089\u5f15\u53d7\u3051\u3067\u304d\u306a\u3044\u7406\u7531\u66f8\u985e\u3068\u63d0\u51fa\u3055\u308c\u305f\u6dfb\u4ed8\u66f8\u985e\u304c\u8fd4\u5374\u3055\u308c\u307e\u3059\u3002<\/p>\n

 <\/p>\n

 <\/p>\n

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