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class=\"wp-block-table\"><table><tbody><tr><td>\u5f93\u696d\u54e1<\/td><td>\u5404\u7a2e\u63a7\u9664\u306e\u7533\u8acb<\/td><\/tr><tr><td>\u4f1a\u793e<\/td><td>\u2460\u5f93\u696d\u54e1\u306e\u5e74\u9593\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u78ba\u5b9a\u2461\u63a7\u9664\u984d\u306e\u78ba\u8a8d\u2462\u904e\u4e0d\u8db3\u984d\u3092\u8a08\u7b97\u3057\u7cbe\u7b97<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3053\u308c\u3089\u306e\u624b\u7d9a\u304d\u306b\u3088\u308a\u300112\u6708\u3082\u3057\u304f\u306f1\u6708\u306e\u7d66\u4e0e\u304b\u3089\u3001\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3059\u304e\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u9084\u4ed8\u3055\u308c\u3001\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u8ffd\u52a0\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f<\/h4>\n\n\n\n<p>\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u3059\u304e\u305f\u5834\u5408\u306b\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u308b\u65b9\u6cd5\u306e2\u3064\u76ee\u306f\u3001\u300c\u78ba\u5b9a\u7533\u544a\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5e74\u9593\u306e\u53ce\u5165\u3068\u7d0d\u7a0e\u3059\u308b\u7a0e\u984d\u3092\u3001\u7a0e\u52d9\u7f72\u306b\u7533\u544a\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br>\u30d0\u30a4\u30c8\u3067\u3082\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u3068\u7570\u306a\u308a\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u624b\u7d9a\u304d\u3092\u5168\u3066\u5f93\u696d\u54e1\u304c\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<ul>\n<li>\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099&nbsp;&nbsp;<\/li>\n\n\n\n<li>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97&nbsp;&nbsp;<\/li>\n\n\n\n<li>\u7533\u544a\u66f8\u306e\u4f5c\u6210\u30fb\u63d0\u51fa<\/li>\n<\/ul>\n\n\n\n<p>\u5b9f\u65bd\u671f\u9593\u3082\u7fcc\u5e74\u306e2\u670816\u65e5\uff5e3\u670815\u65e5\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u3068\u7570\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u3084\u526f\u696d\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M-1024x682.jpg\" alt=\"\" class=\"wp-image-20076\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M-1024x682.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M-1536x1024.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_99018627_M.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u4f1a\u793e\u54e1\u3084\u30d0\u30a4\u30c8\u306e\u3088\u3046\u306a\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u306f\u305f\u3089\u304d\u65b9\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8981\u4ef6\u306f\u53ce\u5165\u91d1\u984d\u3084\u306f\u305f\u3089\u304d\u65b9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3092\u3059\u308b\u5834\u5408\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u300c\u3069\u306e\u3088\u3046\u306a\u30d0\u30a4\u30c8\u3084\u526f\u696d\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u304b\u300d\u306b\u3064\u3044\u3066\u3001\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u3067\u3082\u57fa\u672c\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u3001\u4f1a\u793e\u54e1\u3060\u3051\u3067\u306a\u304f\u30d0\u30a4\u30c8\u3068\u3057\u3066\u306f\u305f\u3089\u304f\u5f93\u696d\u54e1\u3082\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u306f\u4ee5\u4e0b\u306e\u6240\u5f97\u306b\u5bfe\u3057\u3066\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u7d66\u4e0e\u6240\u5f97<\/li>\n\n\n\n<li>\u4e8b\u696d\u6240\u5f97<\/li>\n\n\n\n<li>\u5229\u5b50\u30fb\u914d\u5f53\u6240\u5f97<\/li>\n<\/ul>\n\n\n\n<p>\u30d0\u30a4\u30c8\u306e\u5834\u5408\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u30dc\u30fc\u30ca\u30b9\u306b\u5f53\u305f\u308b\u7d66\u4e0e\u6240\u5f97\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u30011\u304b\u6708\u306e\u53ce\u5165\u304c88,000\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u304c103\u4e07\u5186\u672a\u6e80\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5358\u767a\u30d0\u30a4\u30c8\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u5358\u767a\u306e\u30d0\u30a4\u30c8\u306e\u5834\u5408\u30011\u304b\u6708\u306e\u53ce\u5165\u304c88,000\u5186\u672a\u6e80\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306a\u8981\u4ef6\u306f\u4ee5\u4e0b\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u65e5\u7d66\u304c9,300\u5186\u4ee5\u4e0a<\/li>\n\n\n\n<li>2\u304b\u6708\u4ee5\u5185\u306e\u65e5\u96c7\u3044\u5951\u7d04<\/li>\n\n\n\n<li>\u52b4\u50cd\u65e5\u3054\u3068\u306b\u7d66\u4e0e\u652f\u6255\u3044\u3092\u884c\u3046<\/li>\n<\/ul>\n\n\n\n<p>\u5358\u767a\u30d0\u30a4\u30c8\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u8981\u4ef6\u304c\u7570\u306a\u308b\u3053\u3068\u3092\u7406\u89e3\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u526f\u696d\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u53ce\u5165\u306e\u7a2e\u985e\u3084\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\">\u56fd\u7a0e\u5e81<\/a>\u306b\u3088\u308b\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u526f\u696d\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2792.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b\u3001\u4f1a\u793e\u54e1\u306e\u526f\u696d\u3068\u3057\u3066\u4eba\u6c17\u306eWeb\u30e9\u30a4\u30bf\u30fc\u3084\u30c7\u30b6\u30a4\u30ca\u30fc\u3001\u52d5\u753b\u7de8\u96c6\u696d\u52d9\u306e\u5831\u916c\u306f\u300c\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u306a\u3069\u300d\u306b\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u4e0a\u8a18\u306e\u526f\u696d\u3067\u3082\u5fc5\u305a\u3057\u3082\u6e90\u6cc9\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3001\u79c1\u306fWeb\u30e9\u30a4\u30bf\u30fc\u306e\u526f\u696d\u3092\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3082\u3044\u308c\u3070\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u3044\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3082\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u6b21\u7b2c\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u6f0f\u308c\u306b\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u5fc5\u305a\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u308b\u306e\u304b\u306f\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u304c\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3048\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3044\u3064\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M-1024x682.jpg\" alt=\"\" class=\"wp-image-19736\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M-1024x682.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M-1536x1024.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_88339325_M.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30d0\u30a4\u30c8\u304c\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u5f93\u696d\u54e1\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u30d0\u30a4\u30c8\u3068\u3057\u3066\u52e4\u52d9\u3057\u7d9a\u3051\u3066\u3044\u308b\u5834\u5408<\/li>\n\n\n\n<li>\u30d0\u30a4\u30c8\u3092\u8f9e\u3081\u305f\u5834\u5408<\/li>\n<\/ul>\n\n\n\n<p>\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u5e74\u672b\u8abf\u6574\u306e\u5f8c<\/h3>\n\n\n\n<p>\u30d0\u30a4\u30c8\u3092\u7d9a\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f12\u6708\u306e\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7406\u7531\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5e74\u672b\u8abf\u6574\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3057\u305f\u72b6\u614b\u3067\u767a\u884c\u3055\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u5f8b\u4e0a\u3067\u3001\u7fcc\u5e74\u306e1\u670831\u65e5\u307e\u3067\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5f93\u696d\u54e1\u306b\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u300112\u6708\u5206\u306e\u7d66\u4e0e\u660e\u7d30\u3068\u4e00\u7dd2\u306b\u53d7\u3051\u53d6\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6700\u5f8c\u306e\u7d66\u4e0e\u78ba\u5b9a\u5f8c\u306e\u304a\u3088\u305d1\u30f6\u6708\u4ee5\u5185<\/h3>\n\n\n\n<p>\u4f01\u696d\u304c\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b12\u6708\u301c1\u6708\u306b\u3001\u30d0\u30a4\u30c8\u3092\u8f9e\u3081\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u3066\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u767a\u884c\uff1a\u6700\u5f8c\u306e\u7d66\u4e0e\u304c\u78ba\u5b9a\u3057\u305f\u5f8c1\u304b\u6708\u4ee5\u5185<\/li>\n\n\n\n<li>\u53d7\u3051\u53d6\u308a\uff1a\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u7d66\u4e0e\u660e\u7d30\u3068\u4e00\u7dd2\u306b\u53d7\u3051\u53d6\u308a\u304c\u591a\u3044<\/li>\n<\/ul>\n\n\n\n<p>\u9000\u8077\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u81ea\u5b85\u3078\u76f4\u63a5\u9001\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u305f\u3081\u3001\u308f\u3056\u308f\u3056\u53d7\u3051\u53d6\u308a\u306b\u884c\u304f\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"682\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1-1024x682.jpg\" alt=\"\" class=\"wp-image-19659\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1-1024x682.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1-1536x1024.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_85895218_M-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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class=\"wp-block-heading\">\u307e\u305a\u306f\u30d0\u30a4\u30c8\u5148\u306b\u6e90\u6cc9\u5fb4\u53ce\u306e\u767a\u884c\u3092\u4f9d\u983c<\/h3>\n\n\n\n<p>1\u6708\u306e\u672b\u306b\u306a\u3063\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u3001\u307e\u305a\u306f\u30d0\u30a4\u30c8\u5148\u306b\u767a\u884c\u4f9d\u983c\u3092\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u4eee\u306b\u30d0\u30a4\u30c8\u3092\u8f9e\u3081\u3066\u3044\u3066\u3082\u3001\u6700\u5f8c\u306e\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u3066\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u767a\u884c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<br>\u4f01\u696d\u306f\u5f93\u696d\u54e1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u305f\u3081\u3001\u4f01\u696d\u304b\u3089\u5f93\u696d\u54e1\u3078\u306e\u4ea4\u4ed8\u304c\u6f0f\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002<br>\u518d\u767a\u884c\u3057\u3066\u304b\u3089\u624b\u5143\u306b\u5c4a\u304f\u307e\u3067\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u306a\u300d\u3068\u611f\u3058\u305f\u3089\u3059\u3050\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7a0e\u52d9\u7f72\u306b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u300d\u3092\u63d0\u51fa<\/h3>\n\n\n\n<p>\u4e07\u304c\u4e00\u3001\u30d0\u30a4\u30c8\u5148\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u767a\u884c\u3092\u4f9d\u983c\u3057\u3066\u3082\u767a\u884c\u3057\u3066\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u6642\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u5185\u5bb9\u3092\u8a18\u8f09\u3057\u3066\u3054\u81ea\u8eab\u306e\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u30d0\u30a4\u30c8\u5148\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u3088\u3046\u6307\u5c0e\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u5c4a\u51fa\u8005\u306e\u60c5\u5831<\/li>\n\n\n\n<li>\u4e8b\u696d\u4e3b\u306e\u60c5\u5831<\/li>\n\n\n\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u95a2\u3059\u308b\u60c5\u5831<\/li>\n\n\n\n<li>\u3053\u308c\u307e\u3067\u306e\u7d4c\u7def<\/li>\n<\/ul>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\">\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3084\u5fc5\u8981\u306a\u3082\u306e<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1-1024x683.jpg\" alt=\"\" class=\"wp-image-20090\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1-1024x683.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1-1536x1025.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_69582257_M-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u30d0\u30a4\u30c8\u306e\u5834\u5408\u3001\u57fa\u672c\u7684\u306b\u306f\u4f01\u696d\u304c\u884c\u3046\u6e90\u6cc9\u5fb4\u53ce\u3068\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u3084\u7d0d\u7a0e\u306f\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u3053\u3067\u306f\u3001\u4ee5\u4e0b\u306e3\u70b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/li>\n\n\n\n<li>\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/li>\n\n\n\n<li>\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/h3>\n\n\n\n<p>\u30d0\u30a4\u30c8\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u4eba\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>\u8907\u6570\u306e\u4f1a\u793e\u3067\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u4eba<\/li>\n\n\n\n<li>\u5e74\u672b\u306b\u305d\u306e\u4f1a\u793e\u3067\u306f\u305f\u3089\u3044\u3066\u3044\u306a\u3044\u4eba<\/li>\n<\/ol>\n\n\n\n<p>\u8907\u6570\u306e\u4f1a\u793e\u3067\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u3001\u3044\u308f\u3086\u308b\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u306e\u5834\u5408\u30012\u3064\u76ee\u306e\u30d0\u30a4\u30c8\u5148\u3067\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u305c\u306a\u3089\u3001\u5e74\u672b\u8abf\u6574\u306f1\u3064\u306e\u4f1a\u793e\u3067\u3057\u304b\u53d7\u3051\u3089\u308c\u306a\u3044\u304b\u3089\u3067\u3059\u3002\u3082\u30461\u793e\u3067\u652f\u6255\u3044\u3059\u304e\u305f\u7a0e\u91d1\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u53d6\u308a\u623b\u305b\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306f11\u6708\uff5e12\u6708\u306b\u5b9f\u65bd\u3059\u308b\u305f\u3081\u3001\u3053\u306e\u6642\u671f\u306b\u306f\u305f\u3089\u3044\u3066\u3044\u306a\u3044\u3068\u5e74\u672b\u8abf\u6574\u304c\u53d7\u3051\u3089\u308c\u305a\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u96e3\u3057\u3044\u30a4\u30e1\u30fc\u30b8\u304c\u3042\u308a\u3001\u656c\u9060\u3059\u308b\u4eba\u304c\u591a\u3044\u3067\u3059\u3002\u3067\u3059\u304c\u3001\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u591a\u5c11\u9762\u5012\u3067\u3082\u5b9f\u65bd\u3059\u308b\u3079\u304d\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h3>\n\n\n\n<p>\u30c0\u30d6\u30eb\u30ef\u30fc\u30af\u3084\u5e74\u672b\u307e\u3067\u306b\u30d0\u30a4\u30c8\u3092\u8f9e\u3081\u305f\u4eba\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u524d\u5e74\u306e\u6240\u5f97\u3092\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u65b9\u6cd5\u306f3\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<ol>\n<li>e_Tax\u3092\u4f7f\u3063\u305f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3067\u306e\u63d0\u51fa<\/li>\n\n\n\n<li>\u90f5\u9001\u3067\u306e\u63d0\u51fa<\/li>\n\n\n\n<li>\u7a93\u53e3\u3067\u306e\u63d0\u51fa<\/li>\n<\/ol>\n\n\n\n<p>\u6700\u8fd1\u3067\u306f\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u74b0\u5883\u304c\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u3069\u3053\u3067\u3082\u7533\u544a\u3067\u304d\u308b\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u6d3b\u7528\u3057\u305f\u78ba\u5b9a\u7533\u544a\u304c\u4e3b\u6d41\u3067\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.e-tax.nta.go.jp\/kojin.html\">e-Tax\u306e\u516c\u5f0f\u30b5\u30a4\u30c8<\/a>\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u4fdd\u967a\u6599\u306e\u63a7\u9664\u984d\u3092\u53c2\u8003\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u5165\u529b\u3057\u3066\u3044\u304f\u3068\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u304c\u4f5c\u6210\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u306e\u4f5c\u6210\u304c\u5b8c\u4e86\u3057\u305f\u3089\u3001e-Tax\u304b\u3089\u9001\u4fe1\u3057\u3066\u78ba\u5b9a\u7533\u544a\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306b\u3084\u3063\u3066\u307f\u308b\u3068\u3001\u610f\u5916\u3068\u7c21\u5358\u306b\u3067\u304d\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u306f\u305c\u3072e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e<\/h3>\n\n\n\n<p>\u6700\u5f8c\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u5fc5\u8981\u306a\u30e2\u30ce\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-border -border01\">\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7968<br>\u30fb\u63a7\u9664\u8a3c\u660e\u66f8<br>\u30fb\u901a\u5e33<br>\u30fb\u3010\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3011\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3or\u30d1\u30bd\u30b3\u30f3<br>\u30fb\u3010\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3011\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u30a2\u30d7\u30ea<br>\u30fb\u3010\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u3011\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/p>\n\n\n\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u7121\u304f\u3055\u306a\u3044\u3088\u3046\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d0\u30a4\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b3\u3064\u306e\u8cea\u554f<\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" 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