{"id":1038,"date":"2010-06-15T13:43:45","date_gmt":"2010-06-15T04:43:45","guid":{"rendered":"https:\/\/www.money-c.com\/column\/?p=1038"},"modified":"2026-04-03T13:21:09","modified_gmt":"2026-04-03T04:21:09","slug":"%e5%b9%b3%e6%88%9022%e5%b9%b4%e3%81%af7-12%e3%81%8c%e7%b4%8d%e4%bb%98%e6%9c%9f%e9%99%90%ef%bc%81%e6%ba%90%e6%b3%89%e6%89%80%e5%be%97%e7%a8%8e%e3%81%ae%e7%b4%8d%e6%9c%9f%e7%89%b9%e4%be%8b","status":"publish","type":"post","link":"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/1038\/","title":{"rendered":"\u5e73\u621022\u5e74\u306f7\/12\u304c\u7d0d\u4ed8\u671f\u9650\uff01\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u7279\u4f8b"},"content":{"rendered":"\n<p>\uff3c<font color=\"#f00000\"><strong>\u7121\u6599\u30bb\u30df\u30ca\u30fc<\/strong><\/font>\uff0f<br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font color=\"#0000FF\">\u25a0<\/font>\u25a1<br><mark><strong>\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u3010\u4eca\u3011\u884c\u3046\u3079\u304d\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u300d\u306e\u5168\u3066<\/strong><\/mark><br>\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026<br>\uff11\uff0e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e0\u5186\uff5e\u7279\u4f8b\u627f\u7d99\u8a08\u753b<br>\uff12\uff0e\u5f8c\u7d99\u8005\u304c\u9023\u5e2f\u4fdd\u8a3c\u305b\u305a\u306b\u4e8b\u696d\u627f\u7d99\uff5e\u7d4c\u55b6\u8005\u4fdd\u8a3c\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3<br>\uff13\uff0e\u4ef2\u4ecb\u624b\u6570\u6599\u534a\u984d\u306b\uff5e\u4e8b\u696d\u627f\u7d99M&amp;A\u88dc\u52a9\u91d1<br>\uff14\uff0e\u8cb7\u624b\u5411\u3051\u7bc0\u7a0e\uff5e\u4e8b\u696d\u518d\u7de8\u6295\u8cc7\u640d\u5931\u6e96\u5099\u91d1\u5236\u5ea6<br>\uff15\uff0eM&amp;A\u3067\u306e\u58f2\u624b\u30fb\u8cb7\u624b\u7bc0\u7a0e\u306f\u3053\u3093\u306a\u306b\u3042\u308b\uff01<br>\u25b6<font color=\"#f00000\"><strong>4\u670822\u65e5(\u6c34)18\u6642\uff5e<\/strong><\/font> <br>\u3000\u304a\u7533\u8fbc\u307f\u2192 <font color=\"#df7401\"><u><a href=\"https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA\" target=\"_blank\" rel=\"noopener\" title=\"\">https:\/\/forms.gle\/qjW3PUAiuvxqtrSJA<\/a><\/u><\/font><br>\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501<font color=\"#0000FF\">\u25a0<\/font> <strong><span style=\"text-decoration: underline;\">\u4f1a\u8a08\u4e8b\u52d9\u6240\u306e\u65b9\u9650\u5b9a<\/span><\/strong> <font color=\"#0000FF\">\u25a0<\/font>\u25a1<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_76 counter-flat ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\"><p class=\"ez-toc-title\" style=\"cursor:inherit\">\u3082\u304f\u3058<\/p>\n<\/div><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/1038\/#%E5%88%B6%E5%BA%A6%E8%B6%A3%E6%97%A8\" >\u5236\u5ea6\u8da3\u65e8<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/1038\/#%E3%81%93%E3%81%AE%E7%89%B9%E4%BE%8B%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AB%E3%81%AF\" >\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f<\/a><\/li><li class='ez-toc-page-1'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/1038\/#%E6%9C%AA%E6%89%95%E7%B5%A6%E4%B8%8E%E3%81%AB%E5%AF%BE%E3%81%97%E3%81%A6%E3%82%82%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8B%EF%BC%9F\" >\u672a\u6255\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u306e\u304b\uff1f<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%88%B6%E5%BA%A6%E8%B6%A3%E6%97%A8\"><\/span>\u5236\u5ea6\u8da3\u65e8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7d66\u4e0e\u306a\u3069\u3092\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u56fd\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3002<br><br>\u3057\u304b\u3057\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\uff08\u500b\u4eba\u4e8b\u696d\u306e\u5834\u5408\u306e\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u3092\u542b\u3080\uff09\u304c\u5e38\u66429\u4eba\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306a\u3069\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u306e\u7c21\u4fbf\u5316\u3092\u8003\u616e\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u534a\u5e74\u5206\u307e\u3068\u3081\u3066\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u7279\u4f8b\u304c\u3042\u308b\u3002\u3053\u308c\u3092\u4e00\u822c\u7684\u306b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3068\u3044\u3046\u3002<br><br>\u5177\u4f53\u7684\u306b\u306f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u3066\u3044\u308b\u3068\u3001\u305d\u306e\u5e74\u306e1\u6708\u304b\u30896\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f7\/10\uff08\uff2822\u5e74\u306f7\/12\uff09\u30017\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f\u7fcc\u5e741\/10(\u5f8c\u8ff0\u3059\u308b\u304c\u3001\u3055\u3089\u306b\u7279\u4f8b\u3068\u3057\u30661\/20)\u304c\u7d0d\u4ed8\u671f\u9650\u3068\u306a\u308b\u3002<br><br>\u305f\u3060\u3057\u3001\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u9000\u8077\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3068\u7a0e\u7406\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u30fb\u793e\u4f1a\u4fdd\u967a\u52b4\u52d9\u58eb\u5831\u916c\u306a\u3069\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306b\u9650\u5b9a\u3055\u308c\u308b\u3002\u3053\u308c\u3089\u4ee5\u5916\u306e\u539f\u7a3f\u6599\u3084\u5916\u6ce8\u8cbb\u306a\u3069\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u306f\u306a\u304f\u3001\u652f\u6255\u3063\u305f\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u56fd\u306b\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u9593\u9055\u308f\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%81%93%E3%81%AE%E7%89%B9%E4%BE%8B%E3%82%92%E5%8F%97%E3%81%91%E3%82%8B%E3%81%9F%E3%82%81%E3%81%AB%E3%81%AF\"><\/span>\u3053\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u884c\u3046\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u306b\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002\u3055\u3089\u306b\u30017\u6708\u304b\u308912\u6708\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7fcc\u5e741\/20\u307e\u3067\u5ef6\u9577\u3055\u305b\u308b\u306b\u306f\u3001\u305d\u306e\u5e74\u306e12\/20\u307e\u3067\u306b\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u9069\u7528\u8005\u306b\u4fc2\u308b\u7d0d\u671f\u9650\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u3001\u305d\u306e\u5e74\u306e12\/31\u306b\u304a\u3044\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u6ede\u7d0d\u304c\u306a\u3044\u3068\u3044\u3046\u8981\u4ef6\u3082\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308b\u3002<br><br>\u521d\u3081\u3066\u7279\u4f8b\u306e\u7533\u8acb\u3092\u3059\u308b\u5834\u5408\u3001\u3053\u308c\u3089\u306e2\u3064\u306e\u6a5f\u80fd\u3092\u7d44\u307f\u5408\u308f\u305b\u305f\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u517c\u7d0d\u671f\u306e\u7279\u4f8b\u9069\u7528\u8005\u306b\u4fc2\u308b\u7d0d\u671f\u9650\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308c\u3070\u3088\u3044\u3002\u3000<br><br>\u3067\u306f\u3001\u3044\u3064\u304b\u3089\u9069\u7528\u306b\u306a\u308b\u304b\u3068\u3044\u3046\u3068\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u63d0\u51fa\u3057\u305f\u65e5\u306e\u7fcc\u6708\u306b\u652f\u6255\u3046\u7d66\u4e0e\u7b49\u304b\u3089\u9069\u7528\u3055\u308c\u308b\u3002\u4f8b\u3048\u3070\u30014\/15\u306b\u63d0\u51fa\u3057\u305f\u5834\u5408\u306a\u30894\u6708\u5206\u306f5\/10\u307e\u3067\u306b\u7d0d\u3081\u30015.6\u6708\u5206\u30927\/10\u306b\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%9C%AA%E6%89%95%E7%B5%A6%E4%B8%8E%E3%81%AB%E5%AF%BE%E3%81%97%E3%81%A6%E3%82%82%E6%BA%90%E6%B3%89%E5%BE%B4%E5%8F%8E%E3%81%99%E3%82%8B%E3%81%AE%E3%81%8B%EF%BC%9F\"><\/span>\u672a\u6255\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u306e\u304b\uff1f <span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u5f79\u54e1\u3084\u5f93\u696d\u54e1\u306b\u6bce\u6708\u652f\u6255\u3046\u7d66\u4e0e\u7b49\u306f\u3001\u901a\u5e38\u306f\u5b9a\u3081\u3089\u308c\u305f\u652f\u7d66\u65e5\u306b\u305d\u306e\u7dcf\u984d\u3092\u652f\u6255\u3044\u3001\u305d\u306e\u969b\u306b\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3002\u3057\u304b\u3057\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u306b\u3088\u308a\u3001\u5168\u90e8\u307e\u305f\u306f\u4e00\u90e8\u306e\u652f\u7d66\u304c\u56f0\u96e3\u306a\u4e2d\u5c0f\u4f01\u696d\u3082\u5c11\u306a\u304f\u306a\u3044\u3002\u3053\u306e\u5834\u5408\u3001\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\u304b\uff1f<br><br>\u672a\u6255\u3068\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u652f\u6255\u3046\u307e\u3067\u6e90\u6cc9\u5fb4\u53ce\u306f\u884c\u308f\u306a\u3044\u3053\u3068\u306b\u306a\u308b\u3002\u307e\u305f\u3001\u7d66\u4e0e\u7b49\u306e\u4e00\u90e8\u3092\u652f\u6255\u3044\u3001\u6b8b\u984d\u304c\u672a\u6255\u3068\u306a\u308b\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u7d66\u4e0e\u7b49\u304b\u3089\u5b9f\u969b\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u306e\u91d1\u984d\u306b\u5bfe\u5fdc\u3057\u305f\u90e8\u5206\u306e\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<br><br>\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u3044\u3046\u5236\u5ea6\u306f\u3001\u4e8b\u52d9\u624b\u7d9a\u304d\u3092\u7c21\u4fbf\u5316\u3059\u308b\u3046\u3048\u3067\u306f\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u304c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u534a\u5e74\u5206\u307e\u3068\u3081\u3066\u652f\u6255\u3046\u305f\u3081\u91d1\u984d\u304c\u591a\u984d\u306b\u306a\u308b\u3002\u8cc7\u91d1\u7e70\u308a\u3092\u5e73\u6e96\u5316\u3055\u305b\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u6bce\u6708\u7d0d\u4ed8\u3092\u304a\u52e7\u3081\u3059\u308b\u3002<\/p>\n\n\n\n<p class=\"has-text-align-right\">\u7a0e\u52d9\u30cb\u30e5\u30fc\u30b9\u2116179<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\uff3c\u7121\u6599\u30bb\u30df\u30ca\u30fc\uff0f\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u2501\u25a0\u25a1\u4f1a\u8a08\u4e8b\u52d9\u6240\u304c\u3010\u4eca\u3011\u884c\u3046\u3079\u304d\u300c\u4e8b\u696d\u627f\u7d99\u652f\u63f4\u300d\u306e\u5168\u3066\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\u2026\uff11\uff0e\u4e8b\u696d\u627f\u7d99\u7a0e\u5236\u3067\u76f8\u7d9a\u7a0e\u8d08\u4e0e\u7a0e0\u5186\uff5e\u7279\u4f8b\u627f\u7d99\u8a08\u753b\uff12\uff0e\u5f8c\u7d99\u8005\u304c <a href=\"https:\/\/www.money-c.com\/column\/tax_list\/tax_trivia\/1038\/\" class=\"more-link\">&#8230;<\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[9],"tags":[],"class_list":["post-1038","post","type-post","status-publish","format-standard","hentry","category-tax_trivia"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/1038","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/comments?post=1038"}],"version-history":[{"count":10,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/1038\/revisions"}],"predecessor-version":[{"id":22360,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/posts\/1038\/revisions\/22360"}],"wp:attachment":[{"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/media?parent=1038"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/categories?post=1038"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money-c.com\/column\/wp-json\/wp\/v2\/tags?post=1038"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}