{"id":1339,"date":"2025-05-08T16:21:28","date_gmt":"2025-05-08T07:21:28","guid":{"rendered":"https:\/\/misora-tax.or.jp\/clinic\/?p=1339"},"modified":"2025-10-02T08:32:44","modified_gmt":"2025-10-01T23:32:44","slug":"1339","status":"publish","type":"post","link":"https:\/\/misora-tax.or.jp\/clinic\/1339\/","title":{"rendered":"\u958b\u50ac\u4e2d\u306e\u5927\u962a\u30fb\u95a2\u897f\u4e07\u535a\u3000\u5165\u5834\u5238\u8cfc\u5165\u8cbb\u7528\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\"\"<\/p>\n

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\n\u6625\u306e\u5bd2\u6696\u5dee\u304c\u843d\u3061\u7740\u304d\u3001\u521d\u590f\u306e\u967d\u6c17\u304c\u611f\u3058\u3089\u308c\u308b\u4eca\u65e5\u3053\u306e\u9803\u3001\u7686\u3055\u307e\u3044\u304b\u304c\u304a\u904e\u3054\u3057\u3067\u3057\u3087\u3046\u304b\u3002\u672c\u8a18\u4e8b\u3067\u306f\u30014\u670813\u65e5\u306b\u958b\u5e55\u3057\u305f\u5927\u962a\u30fb\u95a2\u897f\u4e07\u535a\u306e\u5165\u5834\u5238\u3092\u4f01\u696d\u304c\u8cfc\u5165\u3057\u305f\u969b\u306e\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n

 <\/p>\n

\u30101. \u8ca9\u58f2\u4fc3\u9032\u7b49\u3092\u76ee\u7684\u3068\u3057\u3066\u53d6\u5f15\u5148\u7b49\u306b\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3011<\/h2>\n

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\n\u3053\u308c\u306f\u3001\u56fd\u969b\u535a\u89a7\u4f1a\u304c\u56fd\u969b\u7684\u306a\u6587\u5316\u4ea4\u6d41\u3084\u65e5\u672c\u306e\u6280\u8853\u767a\u4fe1\u3092\u76ee\u7684\u3068\u3057\u305f\u56fd\u5bb6\u7684\u306a\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u3067\u3042\u308b\u3068\u3044\u3046\u6027\u683c\u3092\u8003\u616e\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4f01\u696d\u304c\u5165\u5834\u5238\u306e\u8cfc\u5165\u3068\u3044\u3046\u5f62\u3067\u5927\u962a\u30fb\u95a2\u897f\u4e07\u535a\u306b\u53c2\u52a0\u30fb\u8ca2\u732e\u3057\u3066\u3044\u308b\u3068\u306e\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u3092\u4e0e\u3048\u308b\u3053\u3068\u3092\u610f\u56f3\u3057\u3066\u3044\u308b\u3082\u306e\u3067\u3042\u3063\u3066\u3001\u4f01\u696d\u30a4\u30e1\u30fc\u30b8\u306e\u5411\u4e0a\u3068\u3044\u3046\u8ca9\u58f2\u4fc3\u9032\u3084\u5e83\u544a\u5ba3\u4f1d\u7b49\u306e\u4e00\u74b0\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002
\n\u4e07\u535a\u306b\u51fa\u5e97\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u306b\u3064\u3044\u3066\u3082\u3001\u540c\u69d8\u306e\u7406\u7531\u3067\u8ca9\u58f2\u4fc3\u9032\u8cbb\u7b49\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u3002\u4e0b\u8acb\u5148\u3084\u5b6b\u8acb\u5148\u3001\u30b0\u30eb\u30fc\u30d7\u4f1a\u793e\u306e\u53d6\u5f15\u5148\u7b49\u306b\u5e83\u304f\u5165\u5834\u5238\u3092\u4ea4\u4ed8\u3059\u308b\u5834\u5408\u3082\u3001\u4f01\u696d\u30b0\u30eb\u30fc\u30d7\u306e\u30a4\u30e1\u30fc\u30b8\u5411\u4e0a\u306b\u3088\u308b\u8ca9\u58f2\u4fc3\u9032\u3084\u5e83\u544a\u5ba3\u4f1d\u306b\u8a72\u5f53\u3059\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002
\n\u306a\u304a\u3001\u53d6\u5f15\u5148\u7b49\u3078\u306e\u4ea4\u4ed8\u6642\u70b9\u3067\u640d\u91d1\u7b97\u5165\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u958b\u5e55\u524d\u306b\u5165\u5834\u5238\u3092\u4ea4\u4ed8\u3057\u305f\u5834\u5408\u3067\u3082\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

 <\/p>\n

\u30102. \u5f93\u696d\u54e1\u306e\u6170\u5b89\u3001\u30ec\u30af\u30ea\u30a8\u30fc\u30b7\u30e7\u30f3\u7b49\u3092\u76ee\u7684\u3068\u3059\u308b\u5834\u5408\u3011<\/h2>\n

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\n\u305f\u3060\u3057\u3001\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e00\u822c\u7684\u306b\u4ee5\u4e0b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n

(\u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u306e\u8981\u4ef6)
\n\u30fb\u5165\u5834\u5238\u3092\u5e0c\u671b\u3059\u308b\u5168\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u306b\uff08\u5e0c\u671b\u306b\u3088\u308a\u5bb6\u65cf\u5206\u3082\u542b\u3081\uff09\u4ea4\u4ed8\u3059\u308b\u3002
\n\u30fb\u5165\u5834\u5238\u306f\u3001\u8cfc\u5165\u4f01\u696d\u306b\u304a\u3044\u3066\u5f93\u696d\u54e1\u307e\u305f\u306f\u305d\u306e\u5bb6\u65cf\u304c\u4f7f\u7528\u3059\u308b\u3053\u3068\u3092\u6761\u4ef6\u306b\u4ea4\u4ed8\u3059\u308b\u3082\u306e\u3068\u3057\uff08\u8ee2\u58f2\u3084\u4ed6\u4eba\u3078\u306e\u8b72\u6e21\u306f\u7981\u6b62\uff09\u3001\u5f93\u696d\u54e1\u304c\u5b9f\u969b\u306b\u4f7f\u7528\u3057\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u4e8b\u5f8c\u7684\u306b\u5831\u544a\u3092\u3055\u305b\u308b\u3002
\n\u30fb\u8cfc\u5165\u4f01\u696d\u306f\u3001\u4ea4\u4ed8\u3092\u5e0c\u671b\u3057\u306a\u3044\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3001\u5165\u5834\u5238\u306e\u4ee3\u308f\u308a\u306b\u91d1\u92ad\u3092\u7d66\u4ed8\u3059\u308b\u7b49\u306e\u5bfe\u5fdc\u306f\u884c\u308f\u306a\u3044\u3002<\/p>\n

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 <\/p>\n

\u30103. \u53d6\u5f15\u5148\u7b49\u3068\u306e\u63a5\u5f85\u7b49\u306e\u305f\u3081\u306b\u4f7f\u7528\u3059\u308b\u5834\u5408\u3011<\/h2>\n

\u4f01\u696d\u304c\u3001\u53d6\u5f15\u5148\u7b49\u3068\u306e\u63a5\u5f85\u3001\u4f9b\u5fdc\u3001\u6170\u5b89\u3001\u8d08\u7b54\u3068\u3044\u3063\u305f\u884c\u70ba\u306e\u305f\u3081\u306b\u5927\u962a\u30fb\u95a2\u897f\u4e07\u535a\u306e\u5165\u5834\u5238\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u3001\u305d\u306e\u8cfc\u5165\u8cbb\u7528\u306f\u4ea4\u969b\u8cbb\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002
\n\u4ea4\u969b\u8cbb\u7b49\u306e\u8a73\u7d30\u306a\u8981\u4ef6\u306b\u95a2\u3057\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8(https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5265.htm<\/a>)\u3084<\/p>\n

\u904e\u53bb\u306e\u5f0a\u793e\u306e\u30d6\u30ed\u30b0\u8a18\u4e8b\uff08https:\/\/misora-tax.or.jp\/entertainment-expenses\/<\/a>\uff09\u306b\u3066\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u30104.\u307e\u3068\u3081\u3011<\/h2>\n

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\n\u4e07\u535a\u306b\u51fa\u5e97\u3057\u3066\u3044\u306a\u3044\u4f01\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u8ca9\u58f2\u4fc3\u9032\u76ee\u7684\u3067\u3042\u308c\u3070\u8ca9\u58f2\u4fc3\u9032\u8cbb\u7b49\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

(\u30dd\u30a4\u30f3\u30c8)
\n\u30fb\u8ca9\u58f2\u4fc3\u9032\u76ee\u7684: \u8ca9\u58f2\u4fc3\u9032\u8cbb\u7b49\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u53ef\u80fd
\n\u30fb\u5f93\u696d\u54e1\u306e\u6170\u5b89\u76ee\u7684: \u798f\u5229\u539a\u751f\u8cbb\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u53ef\u80fd
\n\u30fb\u63a5\u5f85\u76ee\u7684: \u4ea4\u969b\u8cbb\u7b49\u306b\u8a72\u5f53\u3057\u3001\u640d\u91d1\u7b97\u5165\u9650\u5ea6\u984d\u306e\u9069\u7528\u3042\u308a<\/p>\n

 <\/p>\n

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\n\u7279\u306b\u4ea4\u969b\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3059\u308b\u5834\u5408\u306f\u3001\u98f2\u98df\u7b49\u306e\u3042\u3063\u305f\u5e74\u6708\u65e5\u3001\u53c2\u52a0\u8005\u306e\u6c0f\u540d\u3084\u540d\u79f0\u3001\u4eba\u6570\u3001\u8cbb\u7528\u984d\u3001\u98f2\u98df\u5e97\u7b49\u306e\u540d\u79f0\u30fb\u6240\u5728\u5730\u3001\u305d\u306e\u4ed6\u98f2\u98df\u7b49\u306b\u8981\u3057\u305f\u8cbb\u7528\u3067\u3042\u308b\u3053\u3068\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u4e8b\u9805\u7b49\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u3092\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002
\n\u81ea\u793e\u306e\u5165\u5834\u5238\u8cfc\u5165\u306e\u76ee\u7684\u3092\u660e\u78ba\u306b\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u3092\u884c\u3046\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3054\u3056\u3044\u307e\u3057\u305f\u3089\u3001\u304a\u6c17\u8efd\u306b\u5f53\u7a0e\u7406\u58eb\u6cd5\u4eba\u307e\u3067\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n

 <\/p>\n

\u3010\u3042\u3068\u304c\u304d\u3011
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\n\u6700\u65b0\u6280\u8853\u306e\u5c55\u793a\u3084\u591a\u5f69\u306a\u6587\u5316\u30d7\u30ed\u30b0\u30e9\u30e0\u304c\u697d\u3057\u3081\u308b\u8cb4\u91cd\u306a\u6a5f\u4f1a\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002
\n\u7686\u69d8\u3082\u305c\u3072\u3053\u306e\u6a5f\u4f1a\u306b\u3001\u793e\u54e1\u306e\u7686\u69d8\u3068\u3054\u4e00\u7dd2\u306b\u8db3\u3092\u904b\u3093\u3067\u307f\u3066\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

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 <\/p>\n

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