{"id":111902,"date":"2025-09-22T19:57:58","date_gmt":"2025-09-22T10:57:58","guid":{"rendered":"https:\/\/adtechmanagement.com\/minnadepr-column\/?p=111902"},"modified":"2025-09-22T19:58:12","modified_gmt":"2025-09-22T10:58:12","slug":"additional-tax-penalty","status":"publish","type":"post","link":"https:\/\/adtechmanagement.com\/minnadepr-column\/2025\/09\/22\/additional-tax-penalty\/","title":{"rendered":"\u8ffd\u5fb4\u91d1\u3068\u306f\uff5c\u610f\u5473\u30fb\u7a2e\u985e\u30fb\u8a08\u7b97\u65b9\u6cd5\u3068\u7d0d\u4ed8\u306e\u6ce8\u610f\u70b9"},"content":{"rendered":"

\u8ffd\u5fb4\u91d1\u3068\u306f\u3001\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u306a\u3069\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u3084\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u92ad\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f01\u696d\u3084\u500b\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u6982\u5ff5\u3067\u3042\u308a\u3001\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u7d0d\u4ed8\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u8ffd\u5fb4\u91d1\u306e\u610f\u5473\u3084\u7a2e\u985e\u3001\u8a08\u7b97\u65b9\u6cd5\u3001\u7d0d\u4ed8\u6642\u306e\u6ce8\u610f\u70b9\u307e\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n

1. \u8ffd\u5fb4\u91d1\u306e\u57fa\u672c\u7684\u306a\u610f\u5473<\/h2>\n

1-1. \u8ffd\u5fb4\u91d1\u3068\u306f\u4f55\u304b<\/h3>\n

\u8ffd\u5fb4\u91d1\u3068\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3001\u884c\u653f\u3084\u4fdd\u967a\u6a5f\u95a2\u304b\u3089\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002\u904e\u5c11\u7533\u544a\u3084\u7d0d\u4ed8\u9045\u5ef6\u3001\u4e0d\u9069\u6b63\u306a\u7533\u544a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3057\u307e\u3059\u3002 <\/p>\n

1-2. \u8ffd\u5fb4\u91d1\u3068\u904e\u6599\u30fb\u5ef6\u6ede\u91d1\u306e\u9055\u3044<\/h3>\n

\u8ffd\u5fb4\u91d1\u306f\u3001\u4e0d\u8db3\u5206\u306e\u88dc\u586b\u304c\u76ee\u7684\u3067\u3059\u304c\u3001\u904e\u6599\u306f\u6cd5\u5f8b\u9055\u53cd\u306b\u5bfe\u3059\u308b\u7f70\u91d1\u3001\u5ef6\u6ede\u91d1\u306f\u7d0d\u4ed8\u9045\u5ef6\u306b\u5bfe\u3059\u308b\u5229\u606f\u7684\u6027\u8cea\u3092\u6301\u3064\u70b9\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u8ffd\u5fb4\u91d1\u306f\u4e0d\u8db3\u984d\u305d\u306e\u3082\u306e\u306b\u8ffd\u52a0\u5fb4\u53ce\u304c\u52a0\u308f\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

2. \u8ffd\u5fb4\u91d1\u304c\u767a\u751f\u3059\u308b\u4e3b\u306a\u30b1\u30fc\u30b9<\/h2>\n

2-1. \u7a0e\u91d1\u306b\u95a2\u3059\u308b\u8ffd\u5fb4\u91d1<\/h3>\n

\u6240\u5f97\u7a0e\u3084\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306a\u3069\u3067\u904e\u5c11\u7533\u544a\u3084\u7533\u544a\u6f0f\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u8ffd\u5fb4\u91d1\u304c\u901a\u77e5\u3055\u308c\u307e\u3059\u3002\u7533\u544a\u5185\u5bb9\u306e\u8aa4\u308a\u3084\u63a7\u9664\u6f0f\u308c\u304c\u539f\u56e0\u3068\u306a\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002 <\/p>\n

2-2. \u793e\u4f1a\u4fdd\u967a\u6599\u3084\u5e74\u91d1\u3067\u306e\u8ffd\u5fb4\u91d1<\/h3>\n

\u5065\u5eb7\u4fdd\u967a\u3084\u539a\u751f\u5e74\u91d1\u306e\u4fdd\u967a\u6599\u672a\u7d0d\u3084\u8a08\u7b97\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3082\u8ffd\u5fb4\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u5206\u306e\u4fdd\u967a\u6599\u3092\u6b63\u3057\u304f\u7d0d\u3081\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002 <\/p>\n

2-3. \u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u306b\u95a2\u3059\u308b\u8ffd\u5fb4\u91d1<\/h3>\n

\u88dc\u52a9\u91d1\u3084\u52a9\u6210\u91d1\u306e\u4e0d\u6b63\u53d7\u7d66\u3001\u904e\u5927\u8acb\u6c42\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3082\u3001\u652f\u7d66\u3055\u308c\u305f\u91d1\u984d\u306b\u5bfe\u3057\u3066\u8ffd\u5fb4\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e0d\u9069\u5207\u306a\u5831\u544a\u3084\u66f8\u985e\u4e0d\u5099\u304c\u539f\u56e0\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3. \u8ffd\u5fb4\u91d1\u306e\u8a08\u7b97\u65b9\u6cd5<\/h2>\n

3-1. \u7a0e\u52d9\u4e0a\u306e\u8ffd\u5fb4\u91d1\u8a08\u7b97<\/h3>\n

\u7a0e\u52d9\u4e0a\u306e\u8ffd\u5fb4\u91d1\u306f\u3001\u904e\u5c11\u7533\u544a\u984d\u306b\u5bfe\u3057\u3066\u4e00\u5b9a\u306e\u5272\u5408\u3067\u52a0\u7b97\u3055\u308c\u307e\u3059\u3002\u901a\u5e38\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u9069\u7528\u3055\u308c\u3001\u7a0e\u7387\u306f\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002 <\/p>\n

3-2. \u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ffd\u5fb4\u91d1\u8a08\u7b97<\/h3>\n

\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ffd\u5fb4\u91d1\u306f\u3001\u672a\u7d0d\u5206\u306e\u4fdd\u967a\u6599\u306b\u9045\u5ef6\u671f\u9593\u306b\u5fdc\u3058\u305f\u5229\u606f\u304c\u52a0\u7b97\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u52a0\u5165\u671f\u9593\u3084\u5831\u916c\u984d\u306b\u3088\u3063\u3066\u91d1\u984d\u304c\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u6b63\u78ba\u306a\u8a08\u7b97\u304c\u5fc5\u8981\u3067\u3059\u3002 <\/p>\n

3-3. \u88dc\u52a9\u91d1\u30fb\u52a9\u6210\u91d1\u306e\u8ffd\u5fb4\u91d1\u8a08\u7b97<\/h3>\n

\u88dc\u52a9\u91d1\u306e\u8ffd\u5fb4\u91d1\u306f\u3001\u904e\u5270\u53d7\u7d66\u5206\u3084\u4e0d\u6b63\u53d7\u7d66\u5206\u306b\u5bfe\u3057\u3066\u8fd4\u9084\u547d\u4ee4\u304c\u51fa\u3055\u308c\u307e\u3059\u3002\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u52a0\u7b97\u91d1\u3084\u5229\u606f\u3082\u8ab2\u3055\u308c\u308b\u305f\u3081\u3001\u53d7\u7d66\u8005\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

4. \u8ffd\u5fb4\u91d1\u306e\u7d0d\u4ed8\u65b9\u6cd5<\/h2>\n

4-1. \u7a0e\u52d9\u7f72\u3078\u306e\u7d0d\u4ed8<\/h3>\n

\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u8ffd\u5fb4\u91d1\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u901a\u77e5\u3092\u53d7\u3051\u305f\u5f8c\u3001\u6307\u5b9a\u3055\u308c\u305f\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u9280\u884c\u632f\u8fbc\u3084\u53e3\u5ea7\u632f\u66ff\u3001\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u306a\u3069\u3001\u65b9\u6cd5\u306f\u8907\u6570\u3042\u308a\u307e\u3059\u3002 <\/p>\n

4-2. \u793e\u4f1a\u4fdd\u967a\u6599\u306e\u7d0d\u4ed8<\/h3>\n

\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u8ffd\u5fb4\u91d1\u306f\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u3084\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u304b\u3089\u7d0d\u4ed8\u901a\u77e5\u304c\u9001\u3089\u308c\u307e\u3059\u3002\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u3068\u5ef6\u6ede\u91d1\u304c\u8ffd\u52a0\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u901f\u3084\u304b\u306a\u5bfe\u5fdc\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002 <\/p>\n

4-3. \u88dc\u52a9\u91d1\u8fd4\u9084\u306b\u4f34\u3046\u7d0d\u4ed8<\/h3>\n

\u4e0d\u6b63\u53d7\u7d66\u3084\u904e\u5927\u8acb\u6c42\u306b\u3088\u308b\u8ffd\u5fb4\u91d1\u306f\u3001\u652f\u7d66\u6a5f\u95a2\u304b\u3089\u6307\u5b9a\u3055\u308c\u305f\u53e3\u5ea7\u306b\u8fd4\u9084\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8fd4\u9084\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u8ffd\u52a0\u306e\u5229\u606f\u3084\u52a0\u7b97\u91d1\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

5. \u8ffd\u5fb4\u91d1\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n

5-1. \u901a\u77e5\u5185\u5bb9\u306e\u78ba\u8a8d<\/h3>\n

\u8ffd\u5fb4\u91d1\u901a\u77e5\u304c\u5c4a\u3044\u305f\u3089\u3001\u307e\u305a\u91d1\u984d\u3084\u8a08\u7b97\u6839\u62e0\u3001\u7d0d\u4ed8\u671f\u9650\u306a\u3069\u3092\u6b63\u78ba\u306b\u78ba\u8a8d\u3057\u307e\u3059\u3002\u8aa4\u308a\u3084\u4e0d\u660e\u70b9\u304c\u3042\u308c\u3070\u65e9\u3081\u306b\u554f\u3044\u5408\u308f\u305b\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002 <\/p>\n

5-2. \u7d0d\u4ed8\u671f\u9650\u306e\u9075\u5b88<\/h3>\n

\u8ffd\u5fb4\u91d1\u306f\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u306a\u3044\u3068\u3001\u5ef6\u6ede\u91d1\u3084\u8ffd\u52a0\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u671f\u9650\u53b3\u5b88\u306f\u30c8\u30e9\u30d6\u30eb\u9632\u6b62\u306e\u57fa\u672c\u3067\u3059\u3002 <\/p>\n

5-3. \u5f01\u660e\u3084\u8efd\u6e1b\u7533\u8acb<\/h3>\n

\u8ffd\u5fb4\u91d1\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u3084\u8efd\u6e1b\u3092\u5e0c\u671b\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u5b9a\u306e\u624b\u7d9a\u304d\u3092\u901a\u3058\u3066\u5f01\u660e\u3084\u8efd\u6e1b\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u7406\u7531\u3084\u8a3c\u62e0\u3092\u660e\u78ba\u306b\u793a\u3059\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

6. \u8ffd\u5fb4\u91d1\u306e\u307e\u3068\u3081<\/h2>\n

\u8ffd\u5fb4\u91d1\u3068\u306f\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u91d1\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u92ad\u3067\u3042\u308a\u3001\u7a0e\u91d1\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u88dc\u52a9\u91d1\u306a\u3069\u3055\u307e\u3056\u307e\u306a\u5206\u91ce\u3067\u767a\u751f\u3057\u307e\u3059\u3002\u8a08\u7b97\u65b9\u6cd5\u3084\u7d0d\u4ed8\u65b9\u6cd5\u306f\u5bfe\u8c61\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u3044\u305a\u308c\u3082\u671f\u9650\u5185\u306b\u6b63\u78ba\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u8ffd\u5fb4\u91d1\u306e\u7406\u89e3\u306f\u3001\u4f01\u696d\u3084\u500b\u4eba\u306e\u4f1a\u8a08\u7ba1\u7406\u3001\u6cd5\u4ee4\u9075\u5b88\u306e\u89b3\u70b9\u304b\u3089\u6b20\u304b\u305b\u306a\u3044\u77e5\u8b58\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"

\u8ffd\u5fb4\u91d1\u3068\u306f\u3001\u7a0e\u91d1\u3084\u4fdd\u967a\u6599\u306a\u3069\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u5834\u5408\u3084\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u3001\u6cd5\u5f8b\u306b\u57fa\u3065\u304d\u8ffd\u52a0\u3067\u5fb4\u53ce\u3055\u308c\u308b\u91d1\u92ad\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u4f01\u696d\u3084\u500b\u4eba\u306e\u4f1a\u8a08\u51e6\u7406\u306b\u304a\u3044\u3066\u91cd\u8981\u306a\u6982\u5ff5\u3067\u3042\u308a\u3001\u7406\u89e3\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u7d0d\u4ed8\u30c8\u30e9\u30d6\u30eb\u3092\u9632\u3050\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u8ffd\u5fb4\u91d1\u306e\u610f\u5473\u3084\u2026<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"spay_email":"","footnotes":""},"categories":[33],"tags":[],"class_list":["post-111902","post","type-post","status-publish","format-standard","hentry","category-business"],"jetpack_featured_media_url":"","_links":{"self":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/111902","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/comments?post=111902"}],"version-history":[{"count":1,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/111902\/revisions"}],"predecessor-version":[{"id":111903,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/posts\/111902\/revisions\/111903"}],"wp:attachment":[{"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/media?parent=111902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/categories?post=111902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adtechmanagement.com\/minnadepr-column\/wp-json\/wp\/v2\/tags?post=111902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}