{"id":51929,"date":"2022-11-20T23:51:36","date_gmt":"2022-11-20T14:51:36","guid":{"rendered":"https:\/\/biz.moneyforward.com\/?p=49206"},"modified":"2022-11-20T23:51:36","modified_gmt":"2022-11-20T14:51:36","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e7%a8%8e%e9%87%91%e3%81%8c%e9%9d%9e%e8%aa%b2%e7%a8%8e%e3%81%ab%e3%81%aa%e3%82%8b%e6%9d%a1%e4%bb%b6%e3%81%a8%e3%81%af%ef%bc%9f%e7%a8%8e%e9%87%91","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/establish\/basic\/51929\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7a0e\u91d1\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\u3068\u306f\uff1f\u7a0e\u91d1\u306e\u7a2e\u985e\u3054\u3068\u306b\u89e3\u8aac\uff01"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/a>\u3068\u3057\u3066\u4e8b\u696d\u6d3b\u52d5\u3092\u3059\u308b\u969b\u3001\u6c17\u306b\u306a\u308b\u3053\u3068\u306f\u3084\u306f\u308a\u7a0e\u91d1\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u306e\u7a0e\u91d1\u304c\u3042\u308b\u306a\u304b\u3067\u3001\u3069\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u3044\u304f\u3089\u7a3c\u3044\u3060\u3089\u3069\u306e\u304f\u3089\u3044\u306e\u7a0e\u91d1\u304c\u304b\u304b\u308b\u306e\u304b\u3001\u3042\u3089\u304b\u3058\u3081\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u304b\u304b\u308b\u300c\u6240\u5f97\u7a0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u3001\u500b\u4eba\u4e8b\u696d\u7a0e\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u300d\u304c\u300c<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"554\" title=\"\u975e\u8ab2\u7a0e\">\u975e\u8ab2\u7a0e<\/a>\u300d\u306b\u306a\u308b\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/establish\/topics\/14283\/?provider=est_basic&provider_info=cv.51929.part.templates-box\" target=\"_blank\" rel=\"noopener\">\n            <div class=\"advads-templates-box-inner\">\n                <div class=\"advads-templates-box-images\">\n                    <div class=\"advads-templates-box-img-wrap\"><div class=\"advads-templates-box-img\"><img decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/establish\/basic\/wp-content\/uploads\/2025\/12\/97abed2a0e56085daa65811f662e1d51.png\" alt=\"\" width=\"200\" height=\"auto\"><\/div><p><\/p><\/div>\n                <\/div>\n                <div class=\"advads-templates-box-desc\">\n                    <p class=\"advads-templates-box-title\" data-impression-and-click-trigger-link-text>\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u300c\u975e\u8ab2\u7a0e\u300d\u6761\u4ef6\u307e\u3068\u3081\u30d6\u30c3\u30af<\/p>\n                    <p class=\"advads-templates-box-text\">\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051\u300c\u975e\u8ab2\u7a0e\u300d\u6761\u4ef6\u307e\u3068\u3081\u30d6\u30c3\u30af\u3092\u7121\u6599\u3067\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u305c\u3072\u3054\u81ea\u7531\u306b\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n  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data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u306a\u3069\u3001\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5341\u6570\u7a2e\u985e\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/39329\/\" data-internallinksmanager029f6b8e52c=\"375\" title=\"\u6240\u5f97\u63a7\u9664\">\u6240\u5f97\u63a7\u9664<\/a>\u3092\u5dee\u3057\u5f15\u304d\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u3092\u6c42\u3081\u307e\u3059\u3002\u8ab2\u7a0e\u6240\u5f97\u306e\u91d1\u984d\u306b\u5bfe\u3057\u3066\u6700\u4f4e\u7a0e\u73875\uff05\u304b\u3089\u6700\u9ad8\u7a0e\u738745\uff05\u306e\u7a0e\u7387\u3092\u304b\u3051\u305f\u984d\u304c\u7a0e\u984d\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u8981\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/49666\/\" data-internallinksmanager029f6b8e52c=\"578\" title=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664<\/a>\u306a\u3069\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52228\/\" data-internallinksmanager029f6b8e52c=\"374\" title=\"\u7a0e\u984d\u63a7\u9664\">\u7a0e\u984d\u63a7\u9664<\/a>\u3092\u63a7\u9664\u3057\u7d0d\u4ed8\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/index.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306a\u3069\uff08\u500b\u4eba\u6240\u5f97\u8ab2\u7a0e\uff09| \u8ca1\u52d9\u7701<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_06.html\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4f4f\u6c11\u7a0e\uff5c\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u7a0e<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.soumu.go.jp\/main_sosiki\/jichi_zeisei\/czaisei\/czaisei_seido\/150790_07.html\" target=\"_blank\" rel=\"noopener\">\u500b\u4eba\u4e8b\u696d\u7a0e|\u7dcf\u52d9\u7701<\/a><\/p>\n<h3>\u6d88\u8cbb\u7a0e<\/h3>\n<p><span style=\"background-color: 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title=\"\u8ab2\u7a0e\u4ed5\u5165\">\u8ab2\u7a0e\u4ed5\u5165<\/a>\uff09\u3092\u5dee\u3057\u5f15\u3044\u3066\u6d88\u8cbb\u7a0e\u984d\u3092\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p>\u4eee\u306b\u30011,000\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u3001\u6b21\u306b\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u3092\u78ba\u8a8d\u3057\u307e\u3059\u3002\u7279\u5b9a\u671f\u9593\u306f\u300c1\u5e74\u524d\u306e\u4e0a\u534a\u671f\u300d\uff08\u524d\u5e74\u306e\u4e0a\u534a\u671f\uff09\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f1\u6708\u304b\u30896\u6708\u3067\u3059\u3002\u3053\u306e\u7279\u5b9a\u671f\u9593\u306e\u8ab2\u7a0e\u58f2\u4e0a\u9ad8\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u306a\u3044\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u3092\u7d0d\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7d0d\u7a0e\u7fa9\u52d9\u306e\u306a\u3044\u4e8b\u696d\u8005\u3092\u514d\u7a0e\u4e8b\u696d\u8005\u3068\u3044\u3044\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u300c\u6d88\u8cbb\u7a0e\u8ab2\u7a0e\u4e8b\u696d\u8005\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u7fcc\u5e743\u670831\u65e5\u307e\u3067\u306b\u6d88\u8cbb\u7a0e\u984d\u3092\u7d0d\u3081\u307e\u3059\u3002<\/p>\n<p><strong>\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u304a\u5ba2\u3055\u307e\u304b\u3089\u9810\u304b\u3063\u305f\u6d88\u8cbb\u7a0e\u304b\u3089\u3001\u4e8b\u696d\u8005\u304c\u4ed5\u5165\u308c\u3084\u7d4c\u8cbb\u306a\u3069\u3067\u652f\u6255\u3063\u305f\u6d88\u8cbb\u7a0e\u3092\u5dee\u3057\u5f15\u3044\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002\u3053\u308c\u3092\u539f\u5247\u8ab2\u7a0e\u65b9\u5f0f\u3068\u3044\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u305d\u3057\u3066\u3001\u57fa\u6e96\u671f\u9593\u306e\u58f2\u4e0a\u304c5,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u9078\u629e\u3067\u304d\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/40960\/\" data-internallinksmanager029f6b8e52c=\"445\" 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href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/consumption\/d04.htm\" target=\"_blank\" rel=\"noopener\">\u6d88\u8cbb\u7a0e\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u7a0e\u3092\u5c11\u3057\u3067\u3082\u6e1b\u3089\u3059\u305f\u3081\u306e\u7b56\u3068\u3057\u3066\u6709\u52b9\u306a\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p>\u6240\u5f97\u306b\u306f<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u306e\u307b\u304b\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u3053\u3053\u3067\u306f\u4e8b\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u901a\u5e38\u3001\u4e8b\u696d\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u304d\u8a08\u7b97\u3057\u307e\u3059\u304c\u3001<span style=\"background-color: #ffff99;\"><b>\u4e8b\u524d\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"252\" title=\"\u9752\u8272\u7533\u544a\">\u9752\u8272\u7533\u544a<\/a>\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6700\u9ad865\u4e07\u5186\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"15\" title=\"\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/a>\u3092\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u3001\u4e8b\u696d\u53ce\u5165\u304c\u3042\u308b\u65b9\u304c\u4e8b\u696d\u3092\u7d99\u7d9a\u3057\u3066\u5b9f\u65bd\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u7533\u544a\u671f\u9650\u3092\u5b88\u308a\u3001\u5e33\u7c3f\u3092\u3057\u3063\u304b\u308a\u3064\u3051\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\u306b\u3088\u308b\u7533\u544a\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3092\u884c\u3046\u3053\u3068\u306765\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\uff08e-Tax\u306b\u3088\u3089\u306a\u3044\u7533\u544a\u306e\u5834\u5408\u306f55\u4e07\u5186\uff09\u3002\u307e\u305f\u3001\u7c21\u6613\u5e33\u7c3f\u306b\u304a\u3044\u3066\u8a18\u5e33\u3057\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3092\u6dfb\u4ed8\u3057\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u308210\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u3044\u308f\u3086\u308b\u5fc5\u8981\u7d4c\u8cbb\u306e\u4e0a\u4e57\u305b\u3067\u3082\u3042\u308b\u306e\u3067\u3001\u5229\u7528\u3067\u304d\u308b\u65b9\u306f\u9752\u8272\u7533\u544a\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\u306f\u3001\u3054\u81ea\u8eab\u306e\u5bb6\u65cf\u69cb\u6210\u306a\u3069\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u72ec\u8eab\u306e\u5834\u5408\u3001\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u5168\u54e1\u4e00\u5f8b\u3067\u63a7\u9664\u304c\u3067\u304d\u308b\u6240\u5f97\u63a7\u9664\u306e\u57fa\u790e\u63a7\u9664\u304c48\u4e07\u5186\u5f15\u3051\u307e\u3059\u306e\u3067\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<strong>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d\u300c65\u4e07\u5186\u300155\u4e07\u5186\u300110\u4e07\u5186\u300d\u306e\u9055\u3044\u306b\u3088\u3063\u3066\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u6240\u5f97\u306e\u91d1\u984d\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u6240\u5f97\u63a7\u9664\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41370\/\" data-internallinksmanager029f6b8e52c=\"92\" title=\"\u52e4\u52b4\u5b66\u751f\u63a7\u9664\">\u52e4\u52b4\u5b66\u751f\u63a7\u9664<\/a>\u3068\u306f\u3001\u50cd\u304d\u306a\u304c\u3089\u5b66\u6821\u306b\u901a\u3046\u5b66\u751f\u306e\u7a0e\u8ca0\u62c5\uff08\u6240\u5f97\u7a0e\u3001\u4f4f\u6c11\u7a0e\uff09\u3092\u8efd\u6e1b\u3059\u308b\u5236\u5ea6\u3067\u3059\u3002<\/b><\/span>\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306b\u304a\u3044\u3066\u3001\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u3066\u5408\u8a08\u6240\u5f97\u3092\u7b97\u51fa\u3057\u3001\u305d\u3053\u304b\u3089\u500b\u4eba\u7684\u306a\u4e8b\u60c5\u306b\u95a2\u3059\u308b\u6240\u5f97\u63a7\u9664\u3092\u63a7\u9664\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u6c42\u3081\u3001\u8ab2\u7a0e\u6240\u5f97\u306b\u7a0e\u7387\u3092\u304b\u3051\u3066\u7d0d\u4ed8\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u6240\u5f97\u63a7\u9664\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u3067\u306f\u3001\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5408\u8a08\u6240\u5f97\u304c75\u4e07\u5186\u672a\u4ee5\u4e0b\u3067\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3068\u3057\u306627\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001<strong>\u3053\u306e\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u3066\u624b\u53d6\u308a\u984d\u3092\u5897\u3084\u3059\u3053\u3068\u304c\u3067\u304d\u308b\u308f\u3051\u3067\u3059\u3002<\/strong>\u305f\u3060\u3057\u3001\u89aa\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5408\u8a08\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3066\u3057\u307e\u3044\u3001\u89aa\u306e\u7a0e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53ce\u5165\uff08\u58f2\u4e0a\uff09\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3068\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u5408\u8a08\u6240\u5f97\u304c75\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002\u5408\u8a08\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u6240\u5f97\u63a7\u9664\u306e\u57fa\u790e\u63a7\u966448\u4e07\u5186\u3068\u52e4\u52b4\u5b66\u751f\u63a7\u966427\u4e07\u5186\u306e\u5408\u8a0875\u4e07\u5186\u3092\u5408\u8a08\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u7a0e\u304c\u975e\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/income\/b03.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u63a7\u9664\u306b\u95a2\u3059\u308b\u8cc7\u6599\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u6b21\u306b\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u300c\u4f4f\u6c11\u7a0e\u300d\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b\u6761\u4ef6\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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