{"id":19715,"date":"2022-01-07T14:39:39","date_gmt":"2022-01-07T05:39:39","guid":{"rendered":"https:\/\/school-afloat.com\/nail\/?p=19715"},"modified":"2024-01-26T10:43:41","modified_gmt":"2024-01-26T01:43:41","slug":"%e3%83%8d%e3%82%a4%e3%83%ab%e3%82%b9%e3%82%af%e3%83%bc%e3%83%ab%e3%81%a7%e3%81%af%e6%95%99%e3%82%8f%e3%82%89%e3%81%aa%e3%81%84%ef%bc%9f%e3%83%8d%e3%82%a4%e3%83%ab%e3%82%b5%e3%83%ad%e3%83%b3%e9%96%8b","status":"publish","type":"post","link":"https:\/\/school-afloat.com\/nail\/topics\/19715\/","title":{"rendered":"\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb\u3067\u306f\u6559\u308f\u3089\u306a\u3044\uff1f\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u30ac\u30a4\u30c9"},"content":{"rendered":"<p><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_64552583_Ms-1024x683.jpg\" alt=\"\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb\u3067\u306f\u6559\u308f\u3089\u306a\u3044\uff1f\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u30ac\u30a4\u30c9\" class=\"alignnone size-large wp-image-19719\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_64552583_Ms-1024x683.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_64552583_Ms-300x200.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_64552583_Ms-768x512.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_64552583_Ms.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/p>\n<p>\u3044\u3064\u304b\u81ea\u5206\u306e\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3057\u305f\u3044\u3068\u3044\u3046\u5922\u3092\u304a\u6301\u3061\u306e\u30cd\u30a4\u30ea\u30b9\u30c8\u306e\u65b9\u3001\u30cd\u30a4\u30eb\u597d\u304d\u306e\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u672c\u8a18\u4e8b\u3067\u306f\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u305f\u3081\u306e\u3001\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u306b\u3082\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u306b\u306f\u3044\u308d\u3044\u308d\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3001\u4e00\u7dd2\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u306b\u5fc5\u8981\u306a\u300c\u958b\u696d\u5c4a\u300d\u3068\u306f<\/h2>\n<p>\u306f\u3058\u3081\u306b\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u306b\u307e\u3064\u308f\u308b\u3001\u958b\u696d\u5c4a\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3044\u3063\u305f\u8a00\u8449\u306e\u610f\u5473\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h3>\u958b\u696d\u5c4a\u3068\u306f<\/h3>\n<p>\u958b\u696d\u5c4a\u3068\u306f\u3001\u65b0\u3057\u3044\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308b\u969b\u3001\u3053\u308c\u304b\u3089\u6240\u5f97\uff08\u53ce\u5165\uff09\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u3092\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u6b63\u5f0f\u540d\u79f0\u3092\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\u300d\u3068\u3044\u3044\u3001\u4f5c\u6210\u3057\u305f\u3089\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3057\u305f\u3089\u65e9\u3081\u306b\u63d0\u51fa\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm<\/a><\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3001\u4f1a\u793e\u54e1\u3068\u3057\u3066\u6cd5\u4eba\u306b\u52d9\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u500b\u4eba\u3067\u7d99\u7d9a\u7684\u306b\u4e8b\u696d\u3092\u884c\u3046\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002\u30cd\u30a4\u30ea\u30b9\u30c8\u3067\u7f6e\u304d\u63db\u3048\u308b\u3068\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u5e97\u8217\u3067\u5f93\u696d\u54e1\u3068\u3057\u3066\u3001\u4f1a\u793e\u304b\u3089\u7d66\u6599\u3092\u3082\u3089\u3063\u3066\u50cd\u3044\u3066\u3044\u308b\u65b9\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u4f1a\u793e\u304b\u3089\u72ec\u7acb\u3057\u3001\u81ea\u3089\u958b\u696d\u3057\u3066\u30db\u30fc\u30e0\u30b5\u30ed\u30f3\u306a\u3069\u3092\u55b6\u3093\u3067\u3001\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3059\u3002<\/p>\n<p>\u521d\u3081\u304b\u3089\u6cd5\u4eba\uff08\u4f1a\u793e\uff09\u3068\u3057\u3066\u4e8b\u696d\u3092\u958b\u59cb\u3059\u308c\u3070\u826f\u3044\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u6cd5\u4eba\u306e\u5834\u5408\u306f\u624b\u7d9a\u304d\u304c\u3088\u308a\u8907\u96d1\u306b\u306a\u308a\u3001\u307e\u305f\u767b\u8a18\u3059\u308b\u305f\u3081\u306e\u8cbb\u7528\u3084\u3001\u6cd5\u4eba\u7a0e\u306a\u3069\u3082\u304b\u304b\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u307e\u305a\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u958b\u59cb\u3057\u3001\u6240\u5f97\u304c\u5897\u3048\u305f\u308a\u3001\u4e8b\u696d\u898f\u6a21\u304c\u62e1\u5927\u3057\u305f\u308a\u3057\u305f\u3068\u304d\u306b\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u30b1\u30fc\u30b9\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<h3>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u5c4a\u306f\u63d0\u51fa\u3057\u306a\u3044\u3068\u30c0\u30e1\uff1f<\/h3>\n<p>\u56fd\u6c11\u306b\u306f\u7d0d\u7a0e\u7fa9\u52d9\u304c\u3042\u308a\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u305d\u308c\u3092\u7533\u544a\u3057\u3001\u6240\u5f97\u306b\u898b\u5408\u3046\u984d\u3092\u7d0d\u7a0e\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u526f\u696d\u306e\u5834\u5408\u3067\u3082\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u3067\u3082\u3001\u7d99\u7d9a\u7684\u306b\u4e8b\u696d\u3092\u884c\u3046\u306e\u3067\u3042\u308c\u3070\u57fa\u672c\u7684\u306b\u306f\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u5e74\u959320\u4e07\u5186\u4ee5\u4e0a\u306e\u6240\u5f97\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u3051\u308c\u3070\u3001\u7bc0\u7a0e\u53ef\u80fd\u306a\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3001\u9280\u884c\u53e3\u5ea7\u958b\u8a2d\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u308a\u3068\u3001\u4e0d\u90fd\u5408\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u958b\u696d\u5c4a\u3092\u51fa\u3055\u306a\u304b\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u305a\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u5f62\u614b<\/h2>\n<p>\u6b21\u306b\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u5f62\u614b\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002\u5927\u304d\u304f\u6b21\u306e2\u7a2e\u985e\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u6d3b\u7528\u3059\u308b\u30bf\u30a4\u30d7\u306e\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3<\/h3>\n<p>\u307e\u305a\u306f\u81ea\u5b85\u306e\u4e00\u90e8\u3092\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3068\u3057\u3066\u6d3b\u7528\u3057\u3001\u30db\u30fc\u30e0\u30b5\u30ed\u30f3\u958b\u696d\u3092\u3059\u308b\u5f62\u614b\u3067\u3059\u3002\u8cc3\u8cb8\u6599\u304c\u304b\u304b\u3089\u305a\u65e2\u5b58\u306e\u30ea\u30bd\u30fc\u30b9\u3092\u4f7f\u3063\u3066\u904b\u7528\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u4eba\u6c17\u306e\u958b\u696d\u5f62\u614b\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/school-afloat.com\/nail\/topics\/11858\/\">>>>\u4f75\u305b\u3066\u8aad\u307f\u305f\u3044\uff01\u81ea\u5b85\u3067\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u65b9\u6cd5\u3010\u521d\u3081\u3066\u306e\u65b9\u5411\u3051\u3011<\/a><\/p>\n<h3>\u5e97\u8217\u3092\u501f\u308a\u308b\u30bf\u30a4\u30d7\u306e\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3<\/h3>\n<p>\u4e00\u65b9\u3001\u30c6\u30ca\u30f3\u30c8\u306a\u3069\u306e\u5e97\u8217\u3084\u30de\u30f3\u30b7\u30e7\u30f3\u306e\u4e00\u5ba4\u3092\u501f\u308a\u308b\u5951\u7d04\u3092\u3057\u3066\u958b\u696d\u3059\u308b\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u5f62\u614b\u3082\u3042\u308a\u307e\u3059\u3002\u9996\u90fd\u570f\u3001\u7279\u306b\u99c5\u8fd1\u306e\u7269\u4ef6\u307b\u3069\u6765\u5ba2\u6570\u304c\u898b\u8fbc\u3081\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u5bb6\u8cc3\u306e\u8cbb\u7528\u8ca0\u62c5\u304c\u5927\u304d\u304f\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/school-afloat.com\/nail\/topics\/5037\/\">>>>\u4f75\u305b\u3066\u8aad\u307f\u305f\u3044\uff01\u81ea\u5b85\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u306b\u306f\u4f55\u304c\u5fc5\u8981\uff1f\u5e97\u8217\u578b\u3068\u306e\u6bd4\u8f03<\/a><br \/>\n<a href=\"https:\/\/school-afloat.com\/nail\/topics\/11979\/\">>>>\u4f75\u305b\u3066\u8aad\u307f\u305f\u3044\uff01\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u8cc7\u91d1\u306f\u3044\u304f\u3089\u5fc5\u8981\uff1f\u7269\u4ef6\u3084\u5185\u5916\u88c5\u306e\u8cbb\u7528\u306a\u3069<\/a><\/p>\n<p><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"683\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_81269527_Ms-1024x683.jpg\" alt=\"\u958b\u696d\u5c4a\u3092\u66f8\u304f\u524d\u306b\u6e96\u5099\u3059\u308b\u3082\u306e\u30ea\u30b9\u30c8\" class=\"alignnone size-large wp-image-19721\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_81269527_Ms-1024x683.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_81269527_Ms-300x200.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_81269527_Ms-768x512.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_81269527_Ms.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/p>\n<h2>\u958b\u696d\u5c4a\u3092\u66f8\u304f\u524d\u306b\u6e96\u5099\u3059\u308b\u3082\u306e\u30ea\u30b9\u30c8<\/h2>\n<p>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u958b\u696d\u5c4a\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u66f8\u3051\u308b\u3088\u3046\u306b\u3001\u6e96\u5099\u3057\u3066\u304a\u304d\u305f\u3044\u3082\u306e\u3092\u4ee5\u4e0b\u306b\u30ea\u30b9\u30c8\u30a2\u30c3\u30d7\u3057\u307e\u3057\u305f\u3002<\/p>\n<table style=\"border-collapse:collapse;\">\n<tbody>\n<tr>\n<td style=\"border:1px solid #000; padding:10px; vertical-align:middle;\">\n<p style=\"margin:0;\">\n\u30fb\u958b\u696d\u5c4a\uff08\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\uff09*<br \/>\n\u30fb\u9752\u8272\u7533\u544a\u7533\u8acb\u66f8*<br \/>\n\u30fb\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff09<br \/>\n\u30fb\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u8eab\u5143\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e\n<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*\u66f8\u304d\u640d\u3058\u306b\u5099\u30482\u90e8\u7a0b\u5ea6\u6301\u3063\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059<\/p>\n<h2>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u59cb\u3081\u308b\u969b\u306e\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9<\/h2>\n<p>\u305d\u308c\u3067\u306f\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u59cb\u3081\u308b\u305f\u3081\u306e\u958b\u696d\u5c4a\u306e\u66f8\u304d\u65b9\u3092\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u958b\u696d\u5c4a\u3092\u5165\u624b\u3059\u308b<\/h3>\n<p>\u307e\u305a\u306f\u3001\u958b\u696d\u5c4a\uff08\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\uff09\u3092\u5165\u624b\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5370\u5237\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u3000\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/a><\/p>\n<h3>2. \u5c4b\u53f7\u3092\u6c7a\u3081\u308b<\/h3>\n<p>\u6b21\u306b\u3001\u300c\u5c4b\u53f7\u300d\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002\u5c4b\u53f7\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u306e\u540d\u524d\u3067\u3059\u3002\u6cd5\u4eba\u3067\u3044\u3046\u4f1a\u793e\u540d\u306b\u3042\u305f\u308a\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5c4b\u53f7\u306f\u5fc5\u305a\u5b9a\u3081\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5c4b\u53f7\u304c\u3042\u308b\u3068\u304a\u5e97\u3092\u958b\u304f\u30a4\u30e1\u30fc\u30b8\u304c\u4ed8\u304d\u3084\u3059\u3044\u306e\u3067\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u8a2d\u5b9a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>3. \u6c0f\u540d\u3084\u6240\u5728\u5730\u306a\u3069\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165<\/h3>\n<p>\u958b\u696d\u5c4a\u306e\u57fa\u672c\u60c5\u5831\u3092\u57cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"541\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img01s-1024x541.jpg\" alt=\"\u6c0f\u540d\u3084\u6240\u5728\u5730\u306a\u3069\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\" class=\"alignnone size-large wp-image-19716\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img01s-1024x541.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img01s-300x159.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img01s-768x406.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img01s.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/p>\n<h4>\u2460\u7a0e\u52d9\u7f72\u540d\u30fb\u5c4a\u51fa\u66f8\u63d0\u51fa\u65e5<\/h4>\n<p>\u3053\u3053\u306b\u306f\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u3068\u3001\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306e\u540d\u524d\u306f<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u3053\u3061\u3089\u306e\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306e\u30da\u30fc\u30b8\u3067<\/a>\u8abf\u3079\u307e\u3057\u3087\u3046\u3002<br \/>\n\u65e5\u4ed8\u306f\u6700\u5f8c\u306e\u6bb5\u968e\u3067\u8a18\u5165\u3059\u308c\u3070\u826f\u3044\u3067\u3059\u304c\u3001\u958b\u696d\u3057\u305f\u65e5\u304b\u30891\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4>\u2461\u7d0d\u7a0e\u5730<\/h4>\n<p>\u3053\u3053\u306f\u7a0e\u3092\u7d0d\u3081\u308b\u30a8\u30ea\u30a2\u3092\u8a18\u8f09\u3059\u308b\u6b04\u3067\u3059\u3002\u300c\u4f4f\u6240\u5730\u300d\u300c\u5c45\u6240\u5730\u300d\u307e\u305f\u306f\u300c\u4e8b\u696d\u6240\u7b49\u300d\u306e\u3044\u305a\u308c\u304b\u3092\u9078\u629e\u3057\u3001\u7d0d\u7a0e\u5730\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u7d0d\u7a0e\u5730\u306f\u57fa\u672c\u7684\u306b\u306f\u300c\u4f4f\u6240\u5730\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u304c\u81ea\u5b85\u3068\u306f\u5225\u306e\u5834\u6240\u306b\u3042\u308b\u5834\u5408\u3001\u300c\u4e8b\u696d\u6240\u7b49\u300d\u3092\u9078\u629e\u3057\u3066\u7d0d\u7a0e\u5730\u306b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h4>\u2462\u4e0a\u8a18\u4ee5\u5916\u306e\u4f4f\u6240\u5730\u30fb\u4e8b\u696d\u6240\u7b49<\/h4>\n<p>\u30db\u30fc\u30e0\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u306e\u5834\u5408\u306f\u3001\u3053\u306e\u6b04\u3078\u306e\u8a18\u5165\u306f\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u7d0d\u7a0e\u5730\u3092\u81ea\u5b85\u306b\u3057\u305f\u3044\u3082\u306e\u306e\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306f\u5225\u306e\u5834\u6240\u306b\u3042\u308b\u5834\u5408\u306f\u3001\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u5834\u6240\u3092\u3053\u306e\u6b04\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<br \/>\n\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u81ea\u5b85\u3067\u958b\u696d\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3001\u7d0d\u7a0e\u5730\u3092\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u5834\u6240\u306b\u3057\u305f\u3068\u304d\u306b\u306f\u3001\u3053\u306e\u6b04\u306b\u81ea\u5b85\u306e\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2463\u6c0f\u540d\u30fb\u30d5\u30ea\u30ac\u30ca\u30fb\u751f\u5e74\u6708\u65e5<\/h4>\n<p>\u81ea\u5206\u306e\u6c0f\u540d\u3068\u30d5\u30ea\u30ac\u30ca\u3001\u751f\u5e74\u6708\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6700\u8fd1\u307e\u3067\u306f\u637a\u5370\u3082\u5fc5\u8981\u3067\u3057\u305f\u304c\u3001\u6628\u4eca\u306e\u300c\u8131\u30cf\u30f3\u30b3\u300d\u306e\u6d41\u308c\u3092\u53d7\u3051\u3066\u3001\u958b\u696d\u5c4a\u3078\u306e\u637a\u5370\u306f\u4e0d\u8981\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h4>\u2464\u500b\u4eba\u756a\u53f7<\/h4>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u307e\u305f\u306f\u901a\u77e5\u30ab\u30fc\u30c9\u8a18\u8f09\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u3053\u3053\u306b\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2465\u8077\u696d\u30fb\u5c4b\u53f7<\/h4>\n<p>\u8077\u696d\u6b04\u306b\u306f\u300c\u30cd\u30a4\u30ea\u30b9\u30c8\u300d\u3068\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u5c4b\u53f7\u6b04\u306b\u306f\u3001\u81ea\u5206\u3067\u6c7a\u3081\u305f\u5c4b\u53f7\uff08\u4e8b\u696d\u540d\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7279\u306b\u5b9a\u3081\u306a\u3044\u5834\u5408\u306f\u7a7a\u6b04\u3067\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3>4. \u5c4a\u51fa\u533a\u5206\u3084\u78ba\u5b9a\u7533\u544a\u306e\u7a2e\u5225\u3092\u8a18\u5165<\/h3>\n<p>\u6b21\u306b\u3001\u5c4a\u51fa\u533a\u5206\u306a\u3069\u3001\u8a73\u7d30\u60c5\u5831\u3092\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"532\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img02s-1024x532.jpg\" alt=\"\u5c4a\u51fa\u533a\u5206\u3084\u78ba\u5b9a\u7533\u544a\u306e\u7a2e\u5225\u3092\u8a18\u5165\"  class=\"alignnone size-large wp-image-19717\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img02s-1024x532.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img02s-300x156.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img02s-768x399.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img02s.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" \/><\/p>\n<h4>\u2466\u5c4a\u51fa\u306e\u533a\u5206<\/h4>\n<p>\u300c\u958b\u696d\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u3053\u3053\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u6b04\u306f\u7a7a\u6b04\u3067\u304b\u307e\u3044\u307e\u305b\u3093\uff08\u8ab0\u304b\u304b\u3089\u4e8b\u696d\u3092\u5f15\u304d\u7d99\u3044\u3060\u5834\u5408\u306b\u8a18\u8f09\u3057\u307e\u3059\uff09\u3002<\/p>\n<h4>\u2467\u6240\u5f97\u306e\u7a2e\u985e<\/h4>\n<p>\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2468\u958b\u696d\u30fb\u5ec3\u696d\u65e5<\/h4>\n<p>\u958b\u696d\u3057\u305f\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<h4>\u2469\u4e8b\u696d\u6240\u7b49\u3092\u65b0\u5897\u8a2d\u3001\u79fb\u8ee2\u3001\u5ec3\u6b62\u3057\u305f\u5834\u5408\uff0f\u5ec3\u696d\u306e\u4e8b\u7531\u304c\u6cd5\u4eba\u306e\u8a2d\u7acb\u306b\u4f34\u3046\u3082\u306e\u3067\u3042\u308b\u5834\u5408<\/h4>\n<p>\u3053\u3053\u306f\u521d\u3081\u3066\u958b\u696d\u3059\u308b\u5834\u5408\u306f\u8a18\u5165\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h4>\u246a\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u53c8\u306f\u300c\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u5c4a\u51fa\u66f8\u300d<\/h4>\n<p>\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3082\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u300c\u6709\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u3001\u958b\u696d\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u3001\u540c\u6642\u306b\u63d0\u51fa\u3057\u3066\u304a\u304f\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u3000\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a<\/a><\/p>\n<h4>\u246b\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u300c\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\u5c4a\u51fa\u66f8\u300d\u53c8\u306f\u300c\u4e8b\u696d\u5ec3\u6b62\u5c4a\u51fa\u66f8\u300d<\/h4>\n<p>\u3053\u3061\u3089\u306f\u901a\u5e38\u300c\u7121\u300d\u306e\u307b\u3046\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/p>\n<h3>5. \u4e8b\u696d\u306e\u6982\u8981\u3084\u5f93\u696d\u54e1\u6570\u3092\u8a18\u5165<\/h3>\n<p>\u3042\u3068\u3082\u3046\u5c11\u3057\u3067\u5b8c\u4e86\u3067\u3059\u3002\u7d9a\u3044\u3066\u3001\u4e8b\u696d\u6982\u8981\u6b04\u3092\u57cb\u3081\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"319\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img03s-1024x319.jpg\" alt=\"\u4e8b\u696d\u306e\u6982\u8981\u3084\u5f93\u696d\u54e1\u6570\u3092\u8a18\u5165\" class=\"alignnone size-large wp-image-19718\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img03s-1024x319.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img03s-300x94.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img03s-768x239.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/01-2_img03s.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" 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decoding=\"async\" loading=\"lazy\" width=\"1024\" height=\"768\" src=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_66734432_Ms-1024x768.jpg\" alt=\"\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb\u3067\u5b66\u3079\u308b\u958b\u696d\u306e\u3044\u308d\u306f\" class=\"alignnone size-large wp-image-19720\" srcset=\"https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_66734432_Ms-1024x768.jpg 1024w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_66734432_Ms-300x225.jpg 300w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_66734432_Ms-768x576.jpg 768w, https:\/\/school-afloat.com\/nail\/wp-content\/uploads\/2022\/02\/pixta_66734432_Ms.jpg 1200w\" sizes=\"(max-width: 706px) 89vw, (max-width: 767px) 82vw, 740px\" 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href=\"https:\/\/school-afloat.com\/nail\/homesalon\/\">\u30db\u30fc\u30e0\u30b5\u30ed\u30f3\u958b\u696d\u30b5\u30dd\u30fc\u30c8<\/a>\u306e\u5236\u5ea6\u304c\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u306a\u3089\u3001\u30cd\u30a4\u30eb\u306e\u6280\u8853\u529b\u3060\u3051\u3067\u306a\u304f\u3001\u7d4c\u55b6\u306e\u65b9\u6cd5\u3084\u5e97\u4f5c\u308a\u306e\u77e5\u8b58\u3082\u5fc5\u8981\u3067\u3059\u304c\u3001\u305d\u3046\u3057\u305f\u5c02\u9580\u77e5\u8b58\u306f\u306a\u304b\u306a\u304b\u72ec\u5b66\u3067\u306f\u8eab\u306b\u4ed8\u304b\u306a\u3044\u3082\u306e\u3067\u3059\u3002\u30a2\u30d5\u30ed\u30fc\u30c8\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb\u3067\u306f\u4eba\u6c17\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u306e\u7d4c\u55b6\u3092\u5206\u6790\u3084\u6599\u91d1\u306e\u8a2d\u5b9a\u65b9\u6cd5\u306e\u4ed5\u65b9\u306a\u3069\u3001\u958b\u696d\u306e\u3044\u308d\u306f\u3092\u5b66\u3076\u3053\u3068\u304c\u3067\u304d\u3066\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u3092\u76ee\u6307\u3059\u306a\u3089\u30a2\u30d5\u30ed\u30fc\u30c8\u7f8e\u5bb9\u5c02\u9580\u5b66\u5712<\/h2>\n<p>\u30cd\u30a4\u30eb\u306e\u6280\u8853\u3092\u78e8\u304d\u306a\u304c\u3089\u3001\u958b\u696d\u306e\u305f\u3081\u306e\u52c9\u5f37\u3092\u4e00\u7dd2\u306b\u9032\u3081\u3089\u308c\u308b\u306e\u3082\u3001\u30a2\u30d5\u30ed\u30fc\u30c8\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb\u306a\u3089\u3067\u306f\u306e\u7279\u5fb4\u3067\u3059\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u306b\u5411\u3051\u3066\u3001\u4e00\u6b69\u8e0f\u307f\u51fa\u3057\u3066\u307f\u307e\u305b\u3093\u304b\uff1f\u8aac\u660e\u4f1a\u3084\u30aa\u30fc\u30d7\u30f3\u30ad\u30e3\u30f3\u30d1\u30b9\u3082\u958b\u50ac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u305c\u3072\u304a\u554f\u3044\u5408\u308f\u305b\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/school-afloat.com\/nail\/\" style=\"color: #F76A88 !important;font-weight:bold;\" rel=\"noopener noreferrer\">\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u958b\u696d\u3092\u76ee\u6307\u3059\u306a\u3089\uff01\u30a2\u30d5\u30ed\u30fc\u30c8\u30cd\u30a4\u30eb\u30b9\u30af\u30fc\u30eb<i class=\"material-icons\">double_arrow<\/i><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u3044\u3064\u304b\u81ea\u5206\u306e\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3057\u305f\u3044\u3068\u3044\u3046\u5922\u3092\u304a\u6301\u3061\u306e\u30cd\u30a4\u30ea\u30b9\u30c8\u306e\u65b9\u3001\u30cd\u30a4\u30eb\u597d\u304d\u306e\u65b9\u3082\u591a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u30cd\u30a4\u30eb\u30b5\u30ed\u30f3\u3092\u958b\u696d\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 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