{"id":60770,"date":"2022-07-22T17:54:17","date_gmt":"2022-07-22T08:54:17","guid":{"rendered":"https:\/\/biz.moneyforward.com\/accounting\/basic\/?p=60770"},"modified":"2024-08-08T15:02:05","modified_gmt":"2024-08-08T06:02:05","slug":"%e3%82%b5%e3%83%a9%e3%83%aa%e3%83%bc%e3%83%9e%e3%83%b3%e3%81%af%e4%b8%8d%e5%8b%95%e7%94%a3%e6%8a%95%e8%b3%87%e3%81%ae%e6%b8%9b%e4%be%a1%e5%84%9f%e5%8d%b4%e8%b2%bb%e3%81%a7%e7%af%80%e7%a8%8e%e3%81%a7","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/accounting\/basic\/60770\/","title":{"rendered":"\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u7bc0\u7a0e\u3067\u304d\u308b\uff1f"},"content":{"rendered":"<p>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u4e0d\u52d5\u7523\u6295\u8cc7\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-internallinksmanager029f6b8e52c=\"240\" 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id=\"post-below-intro\"><\/div><h2>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u4e0d\u52d5\u7523\u6295\u8cc7\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u3067\u7bc0\u7a0e\u3067\u304d\u308b\u306e\u306f\u306a\u305c\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306e\u3088\u3046\u306b\u7d66\u4e0e\u53d6\u5f97\u306e\u3042\u308b\u65b9\u306f\u3001\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3059\u308b\u3053\u3068\u3067\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" 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class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/148\/\" data-lkc-id=\"63\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/wp-content\/uploads\/2020\/10\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6e1b\u4fa1\u511f\u5374\u3068\u306f\uff1f\u8a08\u7b97\u65b9\u6cd5\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\u3001\u4ed5\u8a33\u3001\u7bc0\u7a0e\u306e\u4ed5\u7d44\u307f\u307e\u3067\u7c21\u5358\u306b\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u6e1b\u4fa1\u511f\u5374\u306f\u3001\u4e8b\u696d\u3084\u7d4c\u7406\u306b\u643a\u308f\u308b\u3068\u5fc5\u305a\u8033\u306b\u3059\u308b\u91cd\u8981\u306a\u4f1a\u8a08\u7528\u8a9e\u3067\u3059\u3002\u9ad8\u984d\u306a\u8cc7\u7523\uff08\u30d1\u30bd\u30b3\u30f3\u3001\u8eca\u3001\u5efa\u7269\u306a\u3069\uff09\u3092\u8cfc\u5165\u3057\u305f\u969b\u3001\u306a\u305c\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u306e\u304b\u3001\u305d\u306e\u8cbb\u7528\u3092\u3069\u306e\u3088\u3046\u306b\u51e6\u7406\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3001\u7591\u554f\u306b\u601d\u3046\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u57fa\u672c\u7684\u306a\u6982\u5ff5\u304b\u3089\u3001\u305d\u306e\u76ee\u7684\u3001\u5bfe\u8c61\u3068\u306a\u308b\u8cc7\u7523\uff08\u56fa\u5b9a\u8cc7\u7523\uff09\u306e\u6761\u4ef6\u3001\u4e3b\u306a\u511f\u5374\u65b9\u6cd5\u3067\u3042\u308b\u5b9a\u984d\u6cd5\u30fb\u5b9a\u7387\u6cd5\u306e\u9055\u3044\u3001\u5177\u4f53\u7684\u306a\u4ed5\u8a33\u51e6\u7406\u3001\u305d\u3057\u3066\u7bc0\u7a0e\u52b9\u679c\u306b\u3064\u3044\u3066\u3001\u521d\u5fc3\u8005\u306b\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u9069\u5207\u306a\u4f1a\u8a08\u51e6\u7406\u3068\u7d4c\u55b6\u5224\u65ad\u306b\u5f79\u7acb\u3066\u307e\u3057\u3087\u3046\u3002\u6e1b\u4fa1\u511f\u5374...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a title=\"No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\" target=\"_blank\" rel=\"noopener\">No.2100\u2003\u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u8d64\u5b57\u306f\u7d66\u4e0e\u6240\u5f97\u3068\u640d\u76ca\u901a\u7b97\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3088\u3063\u3066\u751f\u3058\u305f\u8d64\u5b57\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"266\" title=\"\u7d66\u4e0e\u6240\u5f97\">\u7d66\u4e0e\u6240\u5f97<\/a>\u3068\u640d\u76ca\u901a\u7b97\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u640d\u76ca\u901a\u7b97\u3068\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u984d\u304b\u3089\u8d64\u5b57\u5206\u3092\u63a7\u9664\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u8ab2\u7a0e\u6240\u5f97\u984d\u304c1,200\u4e07\u5186\u306e\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3088\u308a\u8d64\u5b57\u304c500\u4e07\u5186\u751f\u3058\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u640d\u76ca\u901a\u7b97\u306b\u3088\u308a\u8ab2\u7a0e\u6240\u5f97\u984d\u306f700\u4e07\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u3053\u306e700\u4e07\u5186\u304b\u3089\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u305f\u3081\u30011,200\u4e07\u5186\u304b\u3089\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u3066\u3044\u305f\u3068\u304d\u3088\u308a\u3082\u7bc0\u7a0e\u3067\u304d\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u5b9f\u969b\u306b\u3069\u306e\u7a0b\u5ea6\u306e\u7bc0\u7a0e\u306b\u306a\u308b\u306e\u304b\u8a08\u7b97\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u306f\u8ab2\u7a0e\u6240\u5f97\u984d\u306e10\uff05\u3068\u3057\u3066\u7b97\u51fa\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h4>\uff1c\u8ab2\u7a0e\u6240\u5f97\u984d\u304c1,200\u4e07\u5186\u306e\u5834\u5408\uff1e<\/h4>\n<p>\u30fb\u6240\u5f97\u7a0e\uff1a2,424,000\u5186<br \/>\n\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff1a50,904\u5186<br \/>\n\u30fb\u4f4f\u6c11\u7a0e\uff1a1,200,000\u5186<br \/>\n\u7a0e\u984d\u5408\u8a08\uff1a3,674,904\u5186<\/p>\n<h4>\uff1c\u8ab2\u7a0e\u6240\u5f97\u984d\u304c700\u4e07\u5186\u306e\u5834\u5408\uff1e<\/h4>\n<p>\u30fb\u6240\u5f97\u7a0e\uff1a974,000\u5186<br \/>\n\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff1a20,454\u5186<br \/>\n\u30fb\u4f4f\u6c11\u7a0e\uff1a700,000\u5186<br \/>\n\u7a0e\u984d\u5408\u8a08\uff1a1,694,454\u5186<\/p>\n<p>\u4e0d\u52d5\u7523\u6295\u8cc7\u306b\u3088\u308b\u8d64\u5b57\u3092\u640d\u76ca\u901a\u7b97\u3057\u305f\u3053\u3068\u3067\u3001\u304a\u304a\u3088\u305d200\u4e07\u5186\u306e\u7bc0\u7a0e\u304c\u3067\u304d\u305f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306f\u7d66\u4e0e\u304b\u3089\u6240\u5f97\u7a0e\u306a\u3069\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u3092\u884c\u3046\u3068\u904e\u6255\u3044\u5206\u306e\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u306f\u4e0b\u8a18\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2419\/\" data-lkc-id=\"72\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u78ba\u5b9a\u7533\u544a\u304c\u5206\u304b\u3089\u306a\u3044\u4eba\u5fc5\u898b\uff01\u5bfe\u8c61\u8005\u304b\u3089\u3001\u3084\u308a\u65b9\u307e\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u521d\u3081\u3066\u306e\u78ba\u5b9a\u7533\u544a\u3002\u5206\u304b\u3089\u306a\u3044\u3053\u3068\u3070\u304b\u308a\u3067\u56f0\u3063\u3066\u3044\u308b\u65b9\u306f\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f\u4f8b\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7591\u554f\u304c\u6319\u3052\u3089\u308c\u308b\u3067\u3057\u3087\u3046\u3002 \u300c\u305d\u3082\u305d\u3082\u3001\u81ea\u5206\u304c\u78ba\u5b9a\u7533\u544a\u3059\u3079\u304d\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u300d \u300c\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u304c\u5206\u304b\u3089\u306a\u3044\u300d \u300c\u3044\u3064\u7533\u544a\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u300d \u300c\u4f55\u3092\u7528\u610f\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u304c\u5206\u304b\u3089\u306a\u3044\u300d \u300c\u3069\u3053\u306b\u7533\u544a\u66f8\u3092\u6301\u3063\u3066\u884c\u3051\u3070\u3088\u3044\u304b\u5206\u304b\u3089\u306a\u3044\u300d \u305d\u3053\u3067\u672c\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u8005\u3084\u3001\u5b9f\u969b\u306e\u3084\u308a\u65b9\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a title=\"No.1370\u2003\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\" rel=\"noopener\">No.1370\u2003\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u58f2\u5374\u306e\u969b\u306e\u8b72\u6e21\u6240\u5f97\u7a0e\u306f20%\u4ee5\u4e0b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306b\u6240\u5f97\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\u3067\u3059\u3002<\/b><\/span>\u305d\u306e\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u3088\u3046\u306b\u91d1\u984d\u306b\u5fdc\u3058\u3066\u7a0e\u7387\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u306f\u306a\u304f\u3001\u8d64\u5b57\u304c\u51fa\u3066\u3082\u4ed6\u306e\u5e74\u53ce\u3068\u640d\u76ca\u901a\u7b97\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u58f2\u5374\u6642\u306e\u6240\u5f97\u306f\u3001\u305d\u306e\u4e0d\u52d5\u7523\u3092\u6240\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u306e\u9577\u3055\u306b\u3088\u3063\u3066\u300c\u9577\u671f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u300d\u3068\u300c\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u300d\u306b\u533a\u5206\u3051\u3057\u307e\u3059\u3002<\/strong>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u3068\u306f\u58f2\u5374\u3059\u308b\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u7269\u4ef6\u306b\u3088\u308b\u6240\u5f97\u3001\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u3068\u306f\u58f2\u5374\u3059\u308b\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u6240\u6709\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u7269\u4ef6\u306b\u3088\u308b\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f15\uff05\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u52a0\u3048\u308b\u306820.315\uff05\uff09\u306e\u7a0e\u7387\u3001\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306b\u5bfe\u3057\u3066\u306f30\uff05\uff08\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3068\u4f4f\u6c11\u7a0e\u3092\u52a0\u3048\u308b\u306839.63\uff05\uff09\u306e\u7a0e\u7387\u304c\u304b\u304b\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u3092\u610f\u8b58\u3059\u308b\u306a\u3089\u30705\u5e74\u3092\u8d85\u3048\u308b\u307e\u3067\u306f\u58f2\u5374\u3057\u306a\u3044\u307b\u3046\u304c\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u307e\u305f\u3001\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306b\u3042\u305f\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u58f2\u5374\u3057\u3066\u58f2\u5374\u76ca\u3092\u5f97\u308b\u3053\u3068\u3067\u3001\u6bce\u5e74\u8d64\u5b57\u304c\u7d9a\u3044\u3066\u3044\u3066\u3082\u30c8\u30fc\u30bf\u30eb\u3067\u30d7\u30e9\u30b9\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u6240\u5f97\u306b\u3064\u3044\u3066\u3088\u308a\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u3001\u6b21\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/#i-4\" data-lkc-id=\"215\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u8b72\u6e21\u6240\u5f97\u3068\u306f\uff1f\u4e0d\u52d5\u7523\u58f2\u5374\u6642\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u3001\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac | \u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9<\/div><div class=\"lkc-excerpt\">\u5efa\u7269\u3084\u571f\u5730\u306a\u3069\u306e\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u5229\u76ca\u3092\u5f97\u305f\u5834\u5408\u306b\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3084\u7279\u4f8b\u9069<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<p>\u53c2\u8003\uff1a<a title=\"No.1440\u2003\u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)\uff5c\u56fd\u7a0e\u5e81\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1440.htm\" target=\"_blank\" rel=\"noopener\">No.1440\u2003\u8b72\u6e21\u6240\u5f97(\u571f\u5730\u3084\u5efa\u7269\u3092\u8b72\u6e21\u3057\u305f\u3068\u304d)\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7bc0\u7a0e\u76ee\u7684\u306a\u3089\u3069\u306e\u3088\u3046\u306a\u7269\u4ef6\u304c\u3044\u3044\uff1f<\/h2>\n<p>\u7bc0\u7a0e\u76ee\u7684\u3067\u4e0d\u52d5\u7523\u6295\u8cc7\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u6e1b\u4fa1\u511f\u5374\u306b\u6ce8\u76ee\u3057\u3066\u7269\u4ef6\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7269\u4ef6\u306e\u9078\u3073\u65b9\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u8010\u7528\u5e74\u6570\u306f\u69cb\u9020\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/h3>\n<p>\u7269\u4ef6\u306e\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306f\u3001\u6728\u9020\u4f4f\u5b8522\u5e74\u3001\u6728\u9020\u30e2\u30eb\u30bf\u30eb\u4f4f\u5b8520\u5e74\u3001\u9244\u9aa8\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c8\u30fb\u9244\u7b4b\u30b3\u30f3\u30af\u30ea\u30fc\u30c847\u5e74\u3068\u69cb\u9020\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u7269\u4ef6\u91d1\u984d\u304c\u540c\u3058\u3067\u3042\u308c\u3070\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u77ed\u3044\u30681\u5e74\u3042\u305f\u308a\u306e\u6e1b\u4fa1\u511f\u5374\u8cbb\u304c\u9ad8\u304f\u306a\u308b\u305f\u3081\u3001\u5e74\u9593\u306e\u7d4c\u8cbb\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u4e2d\u53e4\u306e\u5834\u5408\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p>\u4e2d\u53e4\u7269\u4ef6\u306e\u5834\u5408\u306f\u3001\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u3092\u8abf\u6574\u3057\u3066\u304b\u3089\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65b9\u6cd5\u3067\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div style=\"padding: 10px; margin-bottom: 10px; border: 1px solid #333333;\">\n<ol>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u5168\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523\uff1a\u8010\u7528\u5e74\u6570\uff1d\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u00d70.2<\/li>\n<li>\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u306e\u4e00\u90e8\u3092\u7d4c\u904e\u3057\u305f\u8cc7\u7523\uff1a\u8010\u7528\u5e74\u6570\uff1d\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff0d\u7d4c\u904e\u5e74\u6570\uff09\uff0b\u7d4c\u904e\u5e74\u6570\u00d70.2<\/li>\n<\/ol>\n<\/div>\n<p>&nbsp;<\/p>\n<p>\u8a08\u7b97\u5f8c\u306e\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u3068\u304d\u306f\u3001\u305d\u306e\u7aef\u6570\u3092\u5207\u308a\u6368\u3066\u3001\u305d\u306e\u5e74\u6570\u304c2\u5e74\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u306b\u306f2\u5e74\u3068\u3057\u307e\u3059\u3002\u4f8b\u3048\u3070\u7bc930\u5e74\u306e\u6728\u9020\u30e2\u30eb\u30bf\u30eb\u9020\u306e\u30a2\u30d1\u30fc\u30c8\uff08\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\uff1a20\u5e74\uff09\u3067\u3042\u308c\u3070\u3001\u3059\u3067\u306b\u6cd5\u5b9a\u8010\u7528\u5e74\u6570\u304c\u7d4c\u904e\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u4e0a\u8a18\u306e1\u306b\u8a72\u5f53\u3057\u300120\u5e74\u00d720\uff05<br 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