{"id":503478,"date":"2026-06-29T02:35:00","date_gmt":"2026-06-29T02:35:00","guid":{"rendered":"https:\/\/livelycity.com\/switzerland\/no-2523-%e8%b3%9e%e4%b8%8e%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e-%e5%9b%bd%e7%a8%8e%e5%ba%81\/"},"modified":"2026-06-29T02:35:00","modified_gmt":"2026-06-29T02:35:00","slug":"no-2523-%e8%b3%9e%e4%b8%8e%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e-%e5%9b%bd%e7%a8%8e%e5%ba%81","status":"publish","type":"post","link":"https:\/\/livelycity.com\/switzerland\/no-2523-%e8%b3%9e%e4%b8%8e%e3%81%ab%e5%af%be%e3%81%99%e3%82%8b%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e-%e5%9b%bd%e7%a8%8e%e5%ba%81\/","title":{"rendered":"No.2523 \u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce – \u56fd\u7a0e\u5e81"},"content":{"rendered":"

\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee5\u4e0b\u3001\u300c\u7b97\u51fa\u7387\u306e\u8868\u300d\u3068\u3044\u3044\u307e\u3059\u3002 \uff09\u300d\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002 \u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d \u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u7532\u6b04\u300d\u3001\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u4e59\u6b04\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002 \u8cde\u4e0e\u3068\u306f\u3001\u5b9a\u671f\u306e\u7d66\u4e0e\u3068\u306f\u5225\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u7b49\u3067\u3001\u8cde\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u590f\u671f\u624b\u5f53\u3001\u5e74\u672b\u624b\u5f53\u3001\u671f\u672b\u624b\u5f53\u7b49\u306e\u540d\u76ee\u3067\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002 \u306a\u304a\u3001\u7d66\u4e0e\u7b49\u304c\u8cde\u4e0e\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u8cde\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u307e\u3059\u3002 \uff083\uff09 \u3042\u3089\u304b\u3058\u3081\u652f\u7d66\u671f\u306e\u5b9a\u3081\u306e\u306a\u3044\u3082\u306e\u3002 \u305f\u3060\u3057\u3001\u96c7\u7528\u5951\u7d04\u305d\u306e\u3082\u306e\u304c\u81e8\u6642\u3067\u3042\u308b\u5834\u5408\u306e\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002<\/p>\n

\u00a0https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2523.htm<\/a>\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

\u8cde\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u300c\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306e\u7b97\u51fa\u7387\u306e\u8868\uff08\u4ee5\u4e0b\u3001\u300c\u7b97\u51fa\u7387\u306e\u8868\u300d\u3068\u3044\u3044\u307e\u3059\u3002 \uff09\u300d\u3092\u4f7f\u3063\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002 \u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8\u300d \u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u7532\u6b04\u300d\u3001\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c\u4e59\u6b04\u300d\u3092\u4f7f\u3044\u307e\u3059\u3002 \u8cde\u4e0e\u3068\u306f\u3001\u5b9a\u671f\u306e\u7d66\u4e0e\u3068\u306f\u5225\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u7b49\u3067\u3001\u8cde\u4e0e\u3001\u30dc\u30fc\u30ca\u30b9\u3001\u590f\u671f\u624b\u5f53\u3001\u5e74\u672b\u624b\u5f53\u3001\u671f\u672b\u624b\u5f53\u7b49\u306e\u540d\u76ee\u3067\u652f\u7d66\u3055\u308c\u308b\u3082\u306e\u305d\u306e\u4ed6\u3053\u308c\u3089\u306b\u985e\u3059\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002 \u306a\u304a\u3001\u7d66\u4e0e\u7b49\u304c\u8cde\u4e0e\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u304b\u3069\u3046\u304b\u660e\u3089\u304b\u3067\u306a\u3044\u5834\u5408\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u306f\u8cde\u4e0e\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u3068\u3055\u308c\u307e\u3059\u3002 \uff083\uff09 \u3042\u3089\u304b\u3058\u3081\u652f\u7d66\u671f\u306e\u5b9a\u3081\u306e\u306a\u3044\u3082\u306e\u3002 \u305f\u3060\u3057\u3001\u96c7\u7528\u5951\u7d04\u305d\u306e\u3082\u306e\u304c\u81e8\u6642\u3067\u3042\u308b\u5834\u5408\u306e\u3082\u306e\u3092\u9664\u304d\u307e\u3059\u3002 \u00a0https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2523.htm\u00a0<\/p>\n","protected":false},"author":0,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8],"tags":[],"class_list":["post-503478","post","type-post","status-publish","format-standard","hentry","category-zurich","wpcat-8-id"],"jetpack_featured_media_url":"","jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/posts\/503478","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/comments?post=503478"}],"version-history":[{"count":0,"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/posts\/503478\/revisions"}],"wp:attachment":[{"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/media?parent=503478"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/categories?post=503478"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/livelycity.com\/switzerland\/wp-json\/wp\/v2\/tags?post=503478"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}