{"id":34491,"date":"2026-10-15T18:24:34","date_gmt":"2026-10-15T09:24:34","guid":{"rendered":"https:\/\/sharefull.com\/content\/?p=34491"},"modified":"2026-10-15T18:24:34","modified_gmt":"2026-10-15T09:24:34","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a5%a8%e3%81%af%e3%81%84%e3%81%a4%e3%82%82%e3%82%89%e3%81%88%e3%82%8b%ef%bc%9f%e7%99%ba%e8%a1%8c%e6%99%82%e6%9c%9f%e3%82%84%e3%82%82%e3%82%89%e3%81%88%e3%81%aa","status":"publish","type":"post","link":"https:\/\/sharefull.com\/content\/jobtips\/34491\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u3082\u3089\u3048\u308b\uff1f\u767a\u884c\u6642\u671f\u3084\u3082\u3089\u3048\u306a\u3044\u3068\u304d\u306e\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac"},"content":{"rendered":"\n<p 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class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u53d7\u3051\u53d6\u308c\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u52e4\u52d9\u5148\u3078\u78ba\u8a8d\u3057\u305f\u3046\u3048\u3067\u3001\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308c\u3070\u7a0e\u52d9\u7f72\u3078\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3048\u308b\u6642\u671f\u3084\u5fc5\u8981\u306b\u306a\u308b\u5834\u9762\u3001\u8a18\u8f09\u5185\u5bb9\u306e\u898b\u65b9\u3001\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u3084\u7d1b\u5931\u3057\u305f\u5834\u5408\u306e\u5bfe\u51e6\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-capbox cap_box\"><div class=\"cap_box_ttl\"><span>\u3053\u306e\u8a18\u4e8b\u3067\u308f\u304b\u308b\u3053\u3068<\/span><\/div><div class=\"cap_box_content\">\n<ul class=\"wp-block-list\">\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5728\u8077\u4e2d\u306a\u3089\u539f\u5247\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3001\u4e2d\u9014\u9000\u8077\u306a\u3089\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u53d7\u3051\u53d6\u308c\u308b<\/li>\n\n\n\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f1\u5e74\u9593\u306e\u7d66\u4e0e\u3084\u6240\u5f97\u63a7\u9664\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u3092\u78ba\u8a8d\u3067\u304d\u308b<\/li>\n\n\n\n<li>\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u4f1a\u793e\u304b\u3089\u3082\u3089\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3067\u304d\u308b<\/li>\n<\/ul>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\uff1f<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"651\" src=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1-1024x651.jpg\" alt=\"\" class=\"wp-image-34538\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1-1024x651.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1-300x191.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1-768x488.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1-1536x976.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_131471394_M-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5e74\u91d1\u306a\u3069\u3092\u652f\u6255\u3063\u305f\u5074\u304c\u3001\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u91d1\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u7b49\u306e\u91d1\u984d\u306a\u3069\u3092\u8a18\u8f09\u3057\u3066\u53d7\u7d66\u8005\u3078\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u4f1a\u793e\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u304c\u53d7\u3051\u53d6\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3067\u306f\u30011\u5e74\u9593\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u3001\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3055\u308c\u305f\u5404\u7a2e\u63a7\u9664\u306a\u3069\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u9000\u8077\u91d1\u3084\u516c\u7684\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u7d66\u4e0e\u3068\u306f\u5225\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u305f\u3081\u3001\u540c\u3058\u5e74\u306b\u8907\u6570\u7a2e\u985e\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7411.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7411\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebikihtml\/2-2-3.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u300c\u652f\u6255\u91d1\u984d\u300d\u6b04<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u7a2e\u985e<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u5fdc\u3058\u3066\u4e3b\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u300c\u9000\u8077\u6240\u5f97\u300d\u300c\u516c\u7684\u5e74\u91d1\u7b49\u300d\u306e\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u5bfe\u8c61\u3068\u306a\u308b\u53ce\u5165\u3084\u4e3b\u306a\u8a18\u8f09\u5185\u5bb9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u7a2e\u985e<\/strong><\/td><td><strong>\u5bfe\u8c61<\/strong><\/td><td><strong>\u4e3b\u306a\u8a18\u8f09\u5185\u5bb9<\/strong><\/td><td><strong>\u4ea4\u4ed8\u6642\u671f\u30fb\u6ce8\u610f\u70b9<\/strong><\/td><\/tr><tr><td>\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td><td>\u7d66\u6599\u30fb\u8cde\u4e0e\u306a\u3069<\/td><td>\u652f\u6255\u91d1\u984d\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3001\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069<\/td><td>\u5e74\u672b\u307e\u3067\u5728\u8077\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u539f\u5247\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3001\u4e2d\u9014\u9000\u8077\u306e\u5834\u5408\u306f\u539f\u5247\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185<\/td><\/tr><tr><td>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td><td>\u9000\u8077\u624b\u5f53\u7b49<\/td><td>\u652f\u6255\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3001\u52e4\u7d9a\u5e74\u6570\u306a\u3069<\/td><td>\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185<\/td><\/tr><tr><td>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td><td>\u8001\u9f62\u5e74\u91d1\u306a\u3069\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1<\/td><td>\u652f\u6255\u91d1\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069<\/td><td>\u4e00\u822c\u7684\u306b\u7fcc\u5e741\u6708\u3054\u308d\u3002\u969c\u5bb3\u5e74\u91d1\u30fb\u907a\u65cf\u5e74\u91d1\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u3089\u306f\u9001\u4ed8\u3055\u308c\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7421.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7421\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/a><br>\u51fa\u5178:<a href=\"https:\/\/www.nenkin.go.jp\/section\/faq\/jukyu\/uketori\/tsuchisho\/gensen\/20140421-05.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\uff5c\u969c\u5bb3\u5e74\u91d1\u3084\u907a\u65cf\u5e74\u91d1\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306b\u3082\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u9001\u4ed8\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u3082\u3089\u3048\u308b\uff1f<\/strong><\/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_122351552_M-1024x683.jpg\" alt=\"\" class=\"wp-image-33508\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_122351552_M-1024x683.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_122351552_M-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_122351552_M-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_122351552_M.jpg 1152w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u539f\u5247\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u539f\u5247\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u4e00\u822c\u7684\u306b\u7fcc\u5e741\u6708\u3054\u308d\u306b\u5c4a\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u72b6\u6cc1<\/strong><\/td><td><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u6642\u671f\u306e\u76ee\u5b89<\/strong><\/td><\/tr><tr><td>\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b<\/td><td>12\u6708\u306e\u5e74\u672b\u8abf\u6574\u5f8c\u301c\u7fcc\u5e741\u6708\u3054\u308d\u3002\u6cd5\u5b9a\u306e\u4ea4\u4ed8\u671f\u9650\u306f\u539f\u5247\u7fcc\u5e741\u670831\u65e5<\/td><\/tr><tr><td>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f<\/td><td>\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185<\/td><\/tr><tr><td>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b<\/td><td>\u4e00\u822c\u7684\u306b\u7fcc\u5e741\u6708\u3054\u308d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5e74\u672b\u307e\u3067\u52e4\u52d9\u3057\u3066\u3044\u308b\u5834\u5408\uff1a12\u6708\u301c\u7fcc\u5e741\u6708\u3054\u308d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u307e\u3067\u540c\u3058\u52e4\u52d9\u5148\u3067\u306f\u305f\u3089\u3044\u3066\u3044\u308b\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u6642\u671f\u306f\u52e4\u52d9\u5148\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u4f1a\u793e\u306b\u3088\u3063\u3066\u306f12\u6708\u306e\u7d66\u4e0e\u660e\u7d30\u3068\u4e00\u7dd2\u306b\u6e21\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308c\u3070\u3001\u7fcc\u5e741\u6708\u306b\u7d19\u307e\u305f\u306f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4ea4\u4ed8\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5f8b\u4e0a\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3059\u3079\u3066\u306e\u7d66\u4e0e\u53d7\u7d66\u8005\u306b\u5bfe\u3057\u3066\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3054\u3068\u306e\u767a\u884c\u65e5\u306f\u7570\u306a\u3063\u3066\u3044\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u306f\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u53d7\u7d66\u8005\u306e\u627f\u8afe\u3092\u5f97\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u7d19\u3067\u306f\u306a\u304f\u96fb\u5b50\u30c7\u30fc\u30bf\u3067\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u96fb\u5b50\u4ea4\u4ed8\u306b\u540c\u610f\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u66f8\u9762\u304c\u90f5\u9001\u3055\u308c\u305a\u3001\u52e4\u52d9\u5148\u306eWeb\u30b7\u30b9\u30c6\u30e0\u306a\u3069\u3067\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u624b\u5143\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u898b\u5f53\u305f\u3089\u306a\u3044\u5834\u5408\u306f\u3001\u793e\u5185\u30b7\u30b9\u30c6\u30e0\u3082\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7411.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7411\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/a><br>\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hotei\/1\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u4ea4\u4ed8\u7fa9\u52d9<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\uff1a\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u306e\u9014\u4e2d\u3067\u4f1a\u793e\u3092\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u9000\u8077\u3057\u305f\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u4ea4\u4ed8\u3055\u308c\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u7fcc\u5e741\u6708\u307e\u3067\u5f85\u3064\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u5e74\u306e\u3046\u3061\u306b\u8ee2\u8077\u3057\u305f\u5834\u5408\u3001\u524d\u306e\u52e4\u52d9\u5148\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u969b\u306b\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u8077\u3067\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u652f\u6255\u3092\u53d7\u3051\u305f\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u3001\u8ee2\u8077\u5148\u3067\u306f\u3001\u305d\u306e\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u3092\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3001\u8ee2\u8077\u5148\u306e\u7d66\u4e0e\u3068\u5408\u7b97\u3057\u3066\u5e74\u672b\u8abf\u6574\u3057\u307e\u3059\u3002\u3053\u308c\u3089\u3092\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u524d\u8077\u5206\u3092\u542b\u3081\u305f\u5e74\u672b\u8abf\u6574\u306f\u884c\u3048\u306a\u3044\u305f\u3081\u3001\u524d\u8077\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u65e9\u3081\u306b\u8ee2\u8077\u5148\u3078\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2674.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2674 \u4e2d\u9014\u5c31\u8077\u8005\u306e\u5e74\u672b\u8abf\u6574<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1\u7b49\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\uff1a1\u6708\u3054\u308d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8001\u9f62\u5e74\u91d1\u306a\u3069\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u516c\u7684\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e741\u6708\u3054\u308d\u306b\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u3070\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u3067\u306f\u4ee4\u548c7\u5e74\u5206\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u3001\u7d19\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30922026\u5e741\u67088\u65e5\u304b\u308915\u65e5\u306b\u304b\u3051\u3066\u9806\u6b21\u767a\u9001\u3057\u307e\u3057\u305f\u3002\u96fb\u5b50\u9001\u4ed8\u3092\u5e0c\u671b\u3057\u3066\u3044\u305f\u5bfe\u8c61\u8005\u306b\u306f\u30012026\u5e741\u67086\u65e5\u304b\u30897\u65e5\u306b\u304b\u3051\u3066\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u3078\u9001\u4ed8\u3057\u3066\u3044\u307e\u3059\u3002\u9001\u4ed8\u65e5\u306f\u5e74\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u305d\u306e\u5e74\u306e\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306e\u6848\u5185\u3092\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u969c\u5bb3\u5e74\u91d1\u3084\u907a\u65cf\u5e74\u91d1\u306a\u3069\u975e\u8ab2\u7a0e\u306e\u5e74\u91d1\u306b\u3064\u3044\u3066\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u9001\u4ed8\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nenkin.go.jp\/oshirase\/taisetu\/2025\/202512\/1223.html\" target=\"_blank\" rel=\"noreferrer noopener\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\uff5c\u300c\u4ee4\u548c7\u5e74\u5206\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u9001\u4ed8\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5fc5\u8981\u306a\u5834\u9762<\/strong><\/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_4185233_M-1-1024x682.jpg\" alt=\"\" class=\"wp-image-34542\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_4185233_M-1-1024x682.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_4185233_M-1-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_4185233_M-1-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_4185233_M-1-1536x1024.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_4185233_M-1.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u4e3b\u306b\u8ee2\u8077\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3001\u30ed\u30fc\u30f3\u30fb\u8cc3\u8cb8\u5951\u7d04\u306a\u3069\u306e\u53ce\u5165\u8a3c\u660e\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u4e0a\u9650\u984d\u3092\u691c\u8a0e\u3059\u308b\u3068\u304d\u306b\u4f7f\u3044\u307e\u3059\u3002\u5fc5\u8981\u306b\u306a\u308b\u7406\u7531\u3084\u78ba\u8a8d\u3059\u308b\u5185\u5bb9\u306f\u624b\u7d9a\u304d\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u4ee3\u8868\u7684\u306a\u5834\u9762\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u5834\u9762<\/strong><\/td><td><strong>\u4e3b\u306a\u7528\u9014<\/strong><\/td><\/tr><tr><td>\u8ee2\u8077\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574<\/td><td>\u524d\u8077\u306e\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u3092\u78ba\u8a8d\u3059\u308b<\/td><\/tr><tr><td>\u78ba\u5b9a\u7533\u544a<\/td><td>\u652f\u6255\u91d1\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u6240\u5f97\u63a7\u9664\u984d\u306a\u3069\u3092\u7533\u544a\u5185\u5bb9\u306b\u53cd\u6620\u3059\u308b<\/td><\/tr><tr><td>\u30ed\u30fc\u30f3\u30fb\u8cc3\u8cb8\u5951\u7d04<\/td><td>\u53ce\u5165\u3092\u78ba\u8a8d\u30fb\u8a3c\u660e\u3059\u308b\u66f8\u985e\u306e\u4e00\u3064\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b<\/td><\/tr><tr><td>\u3075\u308b\u3055\u3068\u7d0d\u7a0e<\/td><td>\u63a7\u9664\u4e0a\u9650\u984d\u306e\u76ee\u5b89\u3092\u8003\u3048\u308b\u969b\u306b\u3001\u53ce\u5165\u3084\u6240\u5f97\u63a7\u9664\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u540c\u3058\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u3001\u8ee2\u8077\u5148\u3067\u524d\u8077\u5206\u3092\u542b\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u8ee2\u8077\u5148\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8ee2\u8077\u5148\u304c\u305d\u306e\u5e74\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5834\u5408\u3001\u5bfe\u8c61\u3068\u306a\u308b\u524d\u8077\u306e\u7d66\u4e0e\u3084\u3001\u305d\u3053\u3067\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306b\u3088\u308b\u3068\u3001\u5bfe\u8c61\u3068\u306a\u308b\u524d\u8077\u306e\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069\u3092\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u3067\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u8ee2\u8077\u5148\u3067\u306f\u305d\u306e\u7d66\u4e0e\u3092\u542b\u3081\u305f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u307e\u3067\u306b\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u524d\u306e\u52e4\u52d9\u5148\u3078\u65e9\u3081\u306b\u767a\u884c\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2674.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2674 \u4e2d\u9014\u5c31\u8077\u8005\u306e\u5e74\u672b\u8abf\u6574<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u652f\u6255\u91d1\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u6240\u5f97\u63a7\u9664\u984d\u306a\u3069\u3092\u4f7f\u3063\u3066\u7533\u544a\u5185\u5bb9\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u73fe\u5728\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3068\u304d\u306b\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u305d\u306e\u3082\u306e\u3092\u6dfb\u4ed8\u30fb\u63d0\u793a\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u7533\u544a\u66f8\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5185\u5bb9\u3092\u53cd\u6620\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306a\u3069\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6301\u53c2\u3059\u308b\u3088\u3046\u56fd\u7a0e\u5e81\u304c\u6848\u5185\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u30de\u30a4\u30ca\u30dd\u30fc\u30bf\u30eb\u9023\u643a\u306b\u3088\u3063\u3066\u52e4\u52d9\u5148\u304c\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u60c5\u5831\u3092\u53d6\u5f97\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3078\u81ea\u52d5\u5165\u529b\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/04\/4_01.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u30fb\u63d0\u793a\u3059\u308b\u66f8\u985e<\/a><br>\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/mynumberinfo\/kyuyogensenjoho-top\/userpage.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u7d66\u4e0e\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u304c\u3055\u3089\u306b\u7c21\u5358\u306b\uff01\u5229\u7528\u8005\u7528\u30da\u30fc\u30b8<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u30ed\u30fc\u30f3\u3084\u8cc3\u8cb8\u5951\u7d04\u306a\u3069\u3067\u53ce\u5165\u3092\u8a3c\u660e\u3059\u308b\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u306a\u3069\u306e\u5404\u7a2e\u30ed\u30fc\u30f3\u3084\u8cc3\u8cb8\u4f4f\u5b85\u306e\u5951\u7d04\u3067\u306f\u3001\u53ce\u5165\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u652f\u6255\u91d1\u984d\u300d\u304b\u3089\u3001\u305d\u306e\u5e74\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u7b49\u306e\u7dcf\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3001\u4f1a\u793e\u54e1\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u53ce\u5165\u3092\u793a\u3059\u66f8\u985e\u306e\u4e00\u3064\u3068\u3057\u3066\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306f\u91d1\u878d\u6a5f\u95a2\u3084\u4e0d\u52d5\u7523\u4f1a\u793e\u3001\u5951\u7d04\u5185\u5bb9\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u306a\u304f\u3001\u8ab2\u7a0e\u8a3c\u660e\u66f8\u3084\u7d66\u4e0e\u660e\u7d30\u66f8\u306a\u3069\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308b\u305f\u3081\u3001\u63d0\u51fa\u5148\u306e\u6848\u5185\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u4e0a\u9650\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u91d1\u984d\u306e\u76ee\u5b89\u3092\u8a08\u7b97\u3059\u308b\u3068\u304d\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u652f\u6255\u91d1\u984d\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u3001\u6240\u5f97\u63a7\u9664\u306e\u984d\u306a\u3069\u304b\u3089\u3001\u53ce\u5165\u3084\u6240\u5f97\u63a7\u9664\u306e\u72b6\u6cc1\u3092\u78ba\u8a8d\u3067\u304d\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3067\u81ea\u5df1\u8ca0\u62c5\u984d\u30922,000\u5186\u306b\u6291\u3048\u3089\u308c\u308b\u5bc4\u9644\u984d\u306e\u4e0a\u9650\u306f\u3001\u6240\u5f97\u3084\u6240\u5f97\u7a0e\u7387\u3001\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u6240\u5f97\u5272\u984d\u306a\u3069\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u524d\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4f7f\u3063\u3066\u4eca\u5e74\u306e\u4e0a\u9650\u984d\u3092\u8a08\u7b97\u3059\u308b\u5834\u5408\u3001\u7b97\u51fa\u3067\u304d\u308b\u306e\u306f\u3042\u304f\u307e\u3067\u76ee\u5b89\u3067\u3059\u3002\u4eca\u5e74\u306e\u7d66\u4e0e\u984d\u3084\u6276\u990a\u72b6\u6cc1\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u5404\u7a2e\u63a7\u9664\u306a\u3069\u304c\u524d\u5e74\u304b\u3089\u5909\u308f\u308c\u3070\u3001\u5b9f\u969b\u306e\u4e0a\u9650\u984d\u3082\u5909\u308f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u524d\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53c2\u8003\u306b\u3057\u306a\u304c\u3089\u3001\u4eca\u5e74\u306e\u898b\u8fbc\u307f\u5e74\u53ce\u3084\u63a7\u9664\u984d\u3082\u8003\u616e\u3057\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1155.htm\" target=\"_blank\" rel=\"noreferrer noopener\">No.1155 \u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u898b\u65b9\u3092\u89e3\u8aac<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u898b\u308b\u3068\u304d\u306f\u3001\u307e\u305a\u300c\u652f\u6255\u91d1\u984d\u300d\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u306e4\u9805\u76ee\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u305d\u308c\u305e\u308c\u793a\u3059\u91d1\u984d\u304c\u7570\u306a\u308a\u3001\u652f\u6255\u91d1\u984d\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306f\u624b\u53d6\u308a\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u9805\u76ee<\/strong><\/td><td><strong>\u4f55\u3092\u793a\u3059\u304b<\/strong><\/td><td><strong>\u6ce8\u610f\u70b9<\/strong><\/td><\/tr><tr><td>\u652f\u6255\u91d1\u984d<\/td><td>\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u7dcf\u984d<\/td><td>\u7a0e\u91d1\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u3092\u5dee\u3057\u5f15\u304f\u524d\u306e\u91d1\u984d\u3067\u3001\u624b\u53d6\u308a\u984d\u3067\u306f\u306a\u3044<\/td><\/tr><tr><td>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d<\/td><td>\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306a\u3069\u3092\u5dee\u3057\u5f15\u3044\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d<\/td><td>\u4e2d\u9014\u9000\u8077\u306a\u3069\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u7a7a\u6b04\u306e\u3053\u3068\u304c\u3042\u308b<\/td><\/tr><tr><td>\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d<\/td><td>\u5e74\u672b\u8abf\u6574\u3067\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d<\/td><td>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u306a\u3069\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3067\u9069\u7528\u3059\u308b\u63a7\u9664\u306f\u53cd\u6620\u3055\u308c\u306a\u3044<\/td><\/tr><tr><td>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/td><td>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u306e\u91d1\u984d<\/td><td>\u4f4f\u6c11\u7a0e\u306f\u542b\u307e\u308c\u306a\u3044<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u652f\u6255\u91d1\u984d\uff5c\u305d\u306e\u5e74\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u306a\u3069\u306e\u7dcf\u984d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u652f\u6255\u91d1\u984d\u300d\u306b\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306b\u652f\u6255\u304c\u78ba\u5b9a\u3057\u305f\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u7dcf\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u7a0e\u91d1\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u306a\u3069\u304c\u5dee\u3057\u5f15\u304b\u308c\u305f\u5f8c\u306e\u624b\u53d6\u308a\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u3001\u8ee2\u8077\u5148\u304c\u524d\u8077\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u524d\u8077\u304b\u3089\u652f\u6255\u308f\u308c\u305f\u7d66\u4e0e\u7b49\u3082\u8ee2\u8077\u5148\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u652f\u6255\u91d1\u984d\u306b\u542b\u307e\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u8ee2\u8077\u3057\u305f\u5e74\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u898b\u308b\u3068\u304d\u306f\u3001\u6458\u8981\u6b04\u306a\u3069\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebikihtml\/2-2-3.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u300c\u652f\u6255\u91d1\u984d\u300d\u6b04<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff5c\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306f\u3001\u7d66\u4e0e\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u91d1\u984d\u3067\u3059\u3002\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u9069\u7528\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306f\u3001\u4f1a\u793e\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5bfe\u3057\u3066\u53ce\u5165\u984d\u306b\u5fdc\u3058\u3066\u9069\u7528\u3055\u308c\u308b\u63a7\u9664\u3067\u3059\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u300d\u306f\u5b9f\u969b\u306b\u4f1a\u793e\u304b\u3089\u632f\u308a\u8fbc\u307e\u308c\u305f\u624b\u53d6\u308a\u984d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u3053\u306e\u6b04\u306f\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u53d7\u7d66\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u4e2d\u9014\u9000\u8077\u306a\u3069\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u7a7a\u6b04\u306b\u306a\u3063\u3066\u3044\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3060\u3051\u3067\u8a18\u8f09\u6f0f\u308c\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebikihtml\/2-2-4.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u300c\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\uff08\u8abf\u6574\u63a7\u9664\u5f8c\uff09\u300d\u6b04<\/a><br>\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1410.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.1410 \u7d66\u4e0e\u6240\u5f97\u63a7\u9664<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\uff5c\u9069\u7528\u3055\u308c\u305f\u63a7\u9664\u984d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u305f\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5bfe\u8c61\u306b\u306f\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3084\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3001\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u57fa\u790e\u63a7\u9664\u3001\u6276\u990a\u63a7\u9664\u3001\u914d\u5076\u8005\u63a7\u9664\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6b04\u3082\u3001\u5e74\u672b\u8abf\u6574\u3092\u5b9f\u65bd\u3057\u305f\u53d7\u7d66\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u8a18\u8f09\u3055\u308c\u308b\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u306a\u3069\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3067\u9069\u7528\u3092\u53d7\u3051\u308b\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u6240\u5f97\u63a7\u9664\u3067\u306f\u306a\u304f\u7a0e\u984d\u63a7\u9664\u3067\u3042\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u5225\u306e\u6b04\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebikihtml\/2-2-5.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u300c\u6240\u5f97\u63a7\u9664\u306e\u984d\u306e\u5408\u8a08\u984d\u300d\u6b04<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\uff5c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u7b49\u306e\u91d1\u984d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026\u5e74\u5206\u307e\u3067\u306e\u300e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300f\u3067\u306f\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u91d1\u984d\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u4eca\u5f8c\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u3001 2027\u5e74\u5206\u4ee5\u964d\u306f\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e\u3082\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u4e88\u5b9a\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u305f\u7d66\u4e0e\u306e\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3044\u306a\u3044\u7d66\u4e0e\u306e\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u3079\u304d\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f4f\u6c11\u7a0e\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u306b\u306f\u542b\u307e\u308c\u307e\u305b\u3093\u3002\u7d66\u4e0e\u660e\u7d30\u3067\u6bce\u6708\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u7a0e\u91d1\u306e\u5408\u8a08\u3068\u898b\u6bd4\u3079\u308b\u5834\u5408\u306f\u3001\u6240\u5f97\u7a0e\u7b49\u3068\u4f4f\u6c11\u7a0e\u3092\u5206\u3051\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/hotei\/tebikihtml\/2-2-6.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5c\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u6b04<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u3068\u304d\u3084\u7d1b\u5931\u3057\u305f\u3068\u304d\u306e\u5bfe\u51e6\u6cd5<\/strong><\/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_74966696_M-1024x682.jpg\" alt=\"\" class=\"wp-image-34543\" srcset=\"https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_74966696_M-1024x682.jpg 1024w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_74966696_M-300x200.jpg 300w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_74966696_M-768x512.jpg 768w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_74966696_M-1536x1024.jpg 1536w, https:\/\/sharefull.com\/content\/wp-content\/uploads\/pixta_74966696_M.jpg 2000w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4e00\u5ea6\u3082\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u307e\u305a\u52e4\u52d9\u5148\u3078\u78ba\u8a8d\u3057\u3001\u6cd5\u5b9a\u306e\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u767a\u884c\u3055\u308c\u306a\u3044\u3068\u304d\u306f\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3067\u304d\u307e\u3059\u3002\u4e00\u5ea6\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3078\u518d\u767a\u884c\u3092\u4f9d\u983c\u3059\u308b\u306e\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u72b6\u6cc1<\/strong><\/td><td><strong>\u57fa\u672c\u7684\u306a\u5bfe\u51e6\u6cd5<\/strong><\/td><\/tr><tr><td>\u4ea4\u4ed8\u671f\u9650\u524d\u3067\u3001\u307e\u3060\u53d7\u3051\u53d6\u3063\u3066\u3044\u306a\u3044<\/td><td>\u52e4\u52d9\u5148\u306e\u4eba\u4e8b\u30fb\u7dcf\u52d9\u30fb\u7d66\u4e0e\u62c5\u5f53\u8005\u306a\u3069\u306b\u767a\u884c\u4e88\u5b9a\u65e5\u3092\u78ba\u8a8d\u3059\u308b\u3002Web\u30b7\u30b9\u30c6\u30e0\u3067\u96fb\u5b50\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u304b\u3082\u78ba\u8a8d\u3059\u308b<\/td><\/tr><tr><td>\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u767a\u884c\u3055\u308c\u306a\u3044<\/td><td>\u52e4\u52d9\u5148\u3078\u6539\u3081\u3066\u4ea4\u4ed8\u3092\u6c42\u3081\u3001\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u7a0e\u52d9\u7f72\u3078\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u306e\u63d0\u51fa\u3092\u691c\u8a0e\u3059\u308b<\/td><\/tr><tr><td>\u4e00\u5ea6\u53d7\u3051\u53d6\u3063\u305f\u304c\u7d1b\u5931\u3057\u305f<\/td><td>\u767a\u884c\u5143\u306e\u52e4\u52d9\u5148\u3078\u518d\u767a\u884c\u3092\u4f9d\u983c\u3059\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3063\u3066\u3044\u306a\u3044\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u307e\u3060\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u6700\u521d\u306b\u78ba\u8a8d\u3057\u305f\u3044\u306e\u306f\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u4e2d\u9014\u9000\u8077\u8005\u306f\u9000\u8077\u5f8c1\u304b\u6708\u3001\u305d\u308c\u4ee5\u5916\u306f\u7fcc\u5e741\u670831\u65e5\u304c\u539f\u5247\u7684\u306a\u4ea4\u4ed8\u671f\u9650\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9650\u524d\u3067\u3042\u308c\u3070\u3001\u52e4\u52d9\u5148\u306e\u4eba\u4e8b\u30fb\u7dcf\u52d9\u30fb\u7d66\u4e0e\u62c5\u5f53\u8005\u306a\u3069\u306b\u767a\u884c\u4e88\u5b9a\u65e5\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u96fb\u5b50\u4ea4\u4ed8\u3092\u63a1\u7528\u3057\u3066\u3044\u308b\u4f1a\u793e\u3067\u306f\u3001\u5f93\u696d\u54e1\u5411\u3051\u306eWeb\u30b7\u30b9\u30c6\u30e0\u3067\u3059\u3067\u306b\u767a\u884c\u3055\u308c\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u53d7\u3051\u53d6\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3078\u6539\u3081\u3066\u4ea4\u4ed8\u3092\u6c42\u3081\u3001\u305d\u308c\u3067\u3082\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306b\u7a0e\u52d9\u7f72\u3078\u306e\u624b\u7d9a\u304d\u3092\u691c\u8a0e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u4f1a\u793e\u304c\u767a\u884c\u3057\u3066\u304f\u308c\u306a\u3044\u5834\u5408<\/strong><\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ea4\u4ed8\u671f\u9650\u3092\u904e\u304e\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u304b\u306a\u3044\u5834\u5408\u3001\u53d7\u3051\u53d6\u308b\u5074\u304c\u671f\u9650\u3092\u904e\u304e\u305f\u3053\u3068\u3092\u7406\u7531\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308c\u306a\u304f\u306a\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u307e\u305a\u52e4\u52d9\u5148\u3078\u9023\u7d61\u3057\u3001\u767a\u884c\u72b6\u6cc1\u3084\u9001\u4ed8\u5148\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52e4\u52d9\u5148\u3078\u4ea4\u4ed8\u3092\u6c42\u3081\u3066\u3082\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3084\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u306a\u3069\u306e\u671f\u9650\u304c\u8feb\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u304f\u306e\u3092\u5f85\u3061\u7d9a\u3051\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u65e9\u3081\u306b\u52e4\u52d9\u5148\u3084\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cF5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u3068\u304d<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u5ea6\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u767a\u884c\u5143\u306e\u52e4\u52d9\u5148\u3078\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3059\u3002\u9000\u8077\u5f8c\u3067\u3042\u3063\u3066\u3082\u3001\u5143\u306e\u52e4\u52d9\u5148\u306e\u4eba\u4e8b\u30fb\u7dcf\u52d9\u30fb\u7d66\u4e0e\u62c5\u5f53\u90e8\u7f72\u306a\u3069\u306b\u554f\u3044\u5408\u308f\u305b\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u56fd\u7a0e\u5e81\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a\u300d\u306f\u3001\u4e00\u5ea6\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3055\u308c\u3066\u3044\u306a\u3044\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u624b\u7d9a\u304d\u3067\u3001\u3059\u3067\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u518d\u767a\u884c\u306b\u306f\u5229\u7528\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u518d\u767a\u884c\u306b\u304b\u304b\u308b\u65e5\u6570\u3084\u7533\u8acb\u65b9\u6cd5\u306f\u4f1a\u793e\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3084\u30ed\u30fc\u30f3\u5be9\u67fb\u306a\u3069\u306e\u63d0\u51fa\u671f\u9650\u304c\u6c7a\u307e\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cF5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u8907\u6570\u306e\u52e4\u52d9\u5148\u3067\u5c31\u696d\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u526f\u696d\u3084\u639b\u3051\u6301\u3061\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u3067\u8907\u6570\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u52e4\u52d9\u5148\u3054\u3068\u306b\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u306f\u539f\u5247\u3068\u3057\u3066\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u3067\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u306b\u3064\u3044\u3066\u5e74\u672b\u8abf\u6574\u304c\u5b8c\u4e86\u3059\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u6761\u4ef6\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u52e4\u52d9\u5148\u3054\u3068\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u8907\u6570\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u308c\u305e\u308c\u306e\u7d66\u4e0e\u306e\u652f\u6255\u8005\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3001\u526f\u696d\u3067\u3042\u3063\u3066\u3082\u3001\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u3044\u3066\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u306e\u3067\u3042\u308c\u3070\u3001\u96c7\u7528\u5f62\u614b\u3060\u3051\u3092\u7406\u7531\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u4ea4\u4ed8\u3055\u308c\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u53d7\u7d66\u8005\u3078\u306e\u4ea4\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u8907\u6570\u306e\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u3092\u5408\u7b97\u3057\u3066\u7533\u544a\u3057\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u30921\u679a\u3060\u3051\u78ba\u8a8d\u3057\u3066\u7533\u544a\u3059\u308b\u3068\u3001\u307b\u304b\u306e\u52e4\u52d9\u5148\u306e\u7d66\u4e0e\u304c\u6f0f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7411.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7411\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u5e74\u672b\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u7d66\u4e0e\u304c\u3042\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b<\/strong><\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u4ee5\u5916\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u300c\u5f93\u305f\u308b\u7d66\u4e0e\u300d\u306f\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u52e4\u52d9\u5148\u3067\u306f\u5e74\u672b\u8abf\u6574\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u7d66\u4e0e\u304c\u3042\u308b\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u3059\u3079\u3066\u306e\u4eba\u304c\u5fc5\u305a\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u56fd\u7a0e\u5e81\u3067\u306f\u3001\u7d66\u4e0e\u30922\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u53d7\u3051\u53d6\u308a\u3001\u305d\u306e\u7d66\u4e0e\u306e\u5168\u90e8\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u306e\u53ce\u5165\u91d1\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u3068\u306e\u5408\u8a08\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u4eba\u306a\u3069\u3092\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\u3068\u3057\u3066\u6319\u3052\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u307b\u304b\u306b\u3082\u4f8b\u5916\u3084\u6761\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u5206\u304c\u8a72\u5f53\u3059\u308b\u304b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u3063\u305f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u305d\u308d\u3048\u3001\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u78ba\u8a8d\u3057\u3066\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2520.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2520 2\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a><br>\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u3082\u3089\u3048\u308b\u6642\u671f\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u53d7\u3051\u53d6\u308a\u6642\u671f\u306b\u95a2\u3057\u3066\u306f\u3001\u9000\u8077\u5f8c\u306b\u5c4a\u304b\u306a\u3044\u5834\u5408\u306e\u5bfe\u5fdc\u3084\u3001\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306a\u3069\u3001\u5b9f\u969b\u306e\u624b\u7d9a\u304d\u76f4\u524d\u306b\u8ff7\u3044\u3084\u3059\u3044\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u524d\u5f8c\u3067\u7279\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u7591\u554f\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-faq\" data-q=\"fill-custom\" data-a=\"fill-main\">\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u307e\u3067\u306b\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u9593\u306b\u5408\u308f\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h3><div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u307e\u3067\u306b\u5c4a\u3044\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u524d\u306e\u52e4\u52d9\u5148\u3078\u767a\u884c\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u8ee2\u8077\u5148\u304c\u524d\u8077\u306e\u7d66\u4e0e\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069\u3092\u78ba\u8a8d\u3067\u304d\u306a\u3044\u5834\u5408\u3001\u305d\u306e\u524d\u8077\u5206\u3092\u542b\u3081\u305f\u5e74\u672b\u8abf\u6574\u306f\u884c\u3048\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u524d\u8077\u3078\u306e\u78ba\u8a8d\u3068\u3042\u308f\u305b\u3066\u3001\u8ee2\u8077\u5148\u306e\u62c5\u5f53\u90e8\u7f72\u306b\u3082\u65e9\u3081\u306b\u72b6\u6cc1\u3092\u4f1d\u3048\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2674.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.2674 \u4e2d\u9014\u5c31\u8077\u8005\u306e\u5e74\u672b\u8abf\u6574<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">\u9000\u8077\u5f8c1\u304b\u6708\u7d4c\u3063\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h3><div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u9000\u8077\u5f8c1\u304b\u6708\u3092\u904e\u304e\u3066\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u5c4a\u304b\u306a\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u9000\u8077\u3057\u305f\u52e4\u52d9\u5148\u3078\u9023\u7d61\u3057\u3001\u767a\u884c\u72b6\u6cc1\u3084\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u9001\u4ed8\u5148\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u52e4\u52d9\u5148\u3078\u4ea4\u4ed8\u3092\u4f9d\u983c\u3057\u3066\u3082\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u5730\u7b49\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3078\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u7d66\u4e0e\u660e\u7d30\u66f8\u304c\u6b8b\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u5199\u3057\u3001\u52e4\u52d9\u5148\u3078\u4ea4\u4ed8\u3092\u6c42\u3081\u305f\u3053\u3068\u304c\u308f\u304b\u308b\u66f8\u985e\u7b49\u3092\u7528\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100017.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cF5-4 \u6e90\u6cc9\u5fb4\u53ce\u7968\u4e0d\u4ea4\u4ed8\u306e\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">12\u6708\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u3082\u3089\u3048\u308b\uff1f<\/h3><div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">12\u6708\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u3082\u3001\u57fa\u672c\u7684\u306b\u306f\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u304c\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u6642\u671f\u306e\u76ee\u5b89\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3068\u3048\u307012\u6708\u4e2d\u65ec\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u9000\u8077\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u304c\u539f\u5247\u3068\u306a\u308a\u307e\u3059\u300212\u670831\u65e5\u306b\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u7d50\u679c\u3068\u3057\u3066\u7fcc\u5e741\u670831\u65e5\u304c\u4e00\u3064\u306e\u76ee\u5b89\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u9000\u8077\u6642\u306b\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u52e4\u52d9\u5148\u306e\u51e6\u7406\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5b9f\u969b\u306e\u767a\u884c\u65e5\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u51fa\u5178:<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7411.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\uff5cNo.7411\u300e\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300f\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/a><\/p>\n<\/div><\/div>\n\n\n\n<div class=\"swell-block-faq__item\"><h3 class=\"faq_q\">\u77ed\u671f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u6240\u5f97\u7a0e\u304c0\u5186\u3060\u3063\u305f\u5834\u5408\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3082\u3089\u3048\u308b\uff1f<\/h3><div class=\"faq_a\">\n<p class=\"wp-block-paragraph\">\u77ed\u671f\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u3084\u30d1\u30fc\u30c8\u3067\u3082\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4ea4\u4ed8\u5bfe\u8c61\u3067\u3059\u3002\u52e4\u52d9\u671f\u9593\u304c\u77ed\u304b\u3063\u305f\u5834\u5408\u3084\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u304c0\u5186\u3060\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p 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