{"id":2533,"date":"2015-09-10T12:01:29","date_gmt":"2015-09-10T03:01:29","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2533"},"modified":"2026-09-15T17:02:00","modified_gmt":"2026-09-15T08:02:00","slug":"year-end-tax-adjustment-pensioner","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2533\/","title":{"rendered":"\u50cd\u3044\u3066\u3044\u308b\u5e74\u91d1\u53d7\u7d66\u8005\u306f\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\uff1f\u78ba\u5b9a\u7533\u544a\u306f\u3069\u3046\u306a\u308b\uff1f"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u91d1\u53d7\u7d66\u8005\u306f\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u3044\u3044\uff1f<\/div>\n<p><strong>\u50cd\u304d\u306a\u304c\u3089\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306b\u52a0\u3048\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\uff08\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u4e0d\u8981\u306b\u306a\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\uff09<\/strong><\/p>\n<ul>\n<li>\u5e74\u91d1\u53ce\u5165\u306f\u96d1\u6240\u5f97\u306e\u305f\u3081\u5e74\u672b\u8abf\u6574\u5bfe\u8c61\u5916<\/li>\n<li>\u5e74\u91d1\u4ee5\u5916\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u7533\u544a\u4e0d\u8981<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u3067\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/li>\n<\/ul>\n<p>Q. \u7d66\u4e0e\u3068\u5e74\u91d1\u306e\u4e21\u65b9\u304c\u3042\u308b\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/p>\n<p>A. 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id=\"post-below-intro\"><\/div><h2>\u50cd\u3044\u3066\u3044\u308b\u5e74\u91d1\u53d7\u7d66\u8005\u306f\u5e74\u672b\u8abf\u6574\u304c\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u672b\u8abf\u6574\u3067\u306f\u5e74\u91d1\u53ce\u5165\u3092\u53d6\u308a\u6271\u3046\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u5e74\u91d1\u53ce\u5165\u304c\u3042\u308b\u5f93\u696d\u54e1\u306f\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span>\u5e74\u91d1\u53ce\u5165\u306f\u300c\u96d1\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u4e00\u7dd2\u306b\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u3068\u3057\u3066\u3082\u5e74\u91d1\u53ce\u5165\u306f\u8003\u616e\u3055\u308c\u305a\u30011\u5e74\u9593\u306e\u53ce\u5165\u306b\u5bfe\u3059\u308b\u6240\u5f97\u7a0e\u984d\u3092\u6b63\u3057\u304f\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u7d66\u4e0e\u53ce\u5165\u304c\u3042\u308b\u5f93\u696d\u54e1\u306f\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u5f8c\u306b\u3001\u5f93\u696d\u54e1\u81ea\u8eab\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u6240\u5f97\u7a0e\u3092\u7cbe\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba<\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u3067\u3042\u3063\u3066\u3082\u3001\u4e00\u5b9a\u306e\u6761\u4ef6\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<span style=\"background-color: #ffff99\"><strong>\u5e74\u91d1\u306b\u95a2\u3059\u308b\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<table>\n<colgroup>\n<col style=\"width: 14.8%\">\n<col style=\"width: 85.2%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u8a72\u5f53\u3059\u308b<br \/>\n\u30b1\u30fc\u30b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">1<\/td>\n<td style=\"text-align: left\">\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">2<\/td>\n<td style=\"text-align: left\">1\u30f5\u6240\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u3067\u3001\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u984d\u304c\u5408\u8a0820\u4e07\u5186\u3092\u8d85\u3048\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">3<\/td>\n<td style=\"text-align: left\">2\u30f5\u6240\u4ee5\u4e0a\u306e\u4f1a\u793e\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u3067\u3001\u7d66\u4e0e\u306e\u3059\u3079\u3066\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5834\u5408\u306b\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u306e\u91d1\u984d\u3068\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c\u5408\u8a0820\u4e07\u5186\u3092\u8d85\u3048\u308b<\/td>\n<\/tr>\n<\/table>\n<h3>\u5897\u52a0\u3059\u308b\u300c\u5e74\u91d1\u53d7\u7d66\u8005\u3068\u3044\u3046\u7acb\u5834\u306e\u52b4\u50cd\u8005\u300d<\/h3>\n<p>\u5b9a\u5e74\u5e74\u9f62\u306e\u5f15\u304d\u4e0a\u3052\u306b\u3088\u308a\u3001\u50cd\u304d\u7d9a\u3051\u306a\u304c\u3089\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\u52b4\u50cd\u8005\u304c\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u8001\u9f62\u5e74\u91d1\uff08\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u30fb\u8001\u9f62\u539a\u751f\u5e74\u91d1\uff09\u306f65\u6b73\u304b\u3089\u53d7\u7d66\u304c\u59cb\u307e\u308a\u307e\u3059\u304c\u3001\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u6027\u5225\u30fb\u751f\u5e74\u6708\u65e5\u306b\u5fdc\u3058\u306665\u6b73\u672a\u6e80\u3067\u3082\u53d7\u7d66\u3067\u304d\u308b\u65b9\u3084\u3001\u7e70\u308a\u4e0a\u3052\u8acb\u6c42\u306b\u3088\u308a60\u6b73\u304b\u3089\u53d7\u7d66\u3067\u304d\u308b\u65b9\u3082\u3044\u307e\u3059\u3002<\/p>\n<p>\u8001\u9f62\u5e74\u91d1\u306f\u8001\u5f8c\u306e\u751f\u6d3b\u3092\u4fdd\u969c\u3059\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u5b9a\u5e74\u9000\u8077\u5f8c\u306e\u5927\u5207\u306a\u53ce\u5165\u6e90\u3067\u3059\u3002\u3057\u304b\u3057\u5e73\u5747\u5bff\u547d\u304c\u5ef6\u3073\u3001\u5b9a\u5e74\u9000\u8077\u5f8c\u3082\u5143\u6c17\u306b\u50cd\u304f\u65b9\u306f\u591a\u304f\u3001\u5e74\u91d1\u53ce\u5165\u3060\u3051\u3067\u306f\u5c06\u6765\u306e\u751f\u6d3b\u306b\u4e0d\u5b89\u3092\u611f\u3058\u3066\u518d\u96c7\u7528\u3084\u518d\u5c31\u8077\u3092\u671b\u3080\u65b9\u3082\u591a\u3044\u306e\u304c\u73fe\u72b6\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u50cd\u304d\u306a\u304c\u3089\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\u5f93\u696d\u54e1\u304c\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306f70\u6b73\u307e\u3067\u52a0\u5165\u7fa9\u52d9\u304c\u3042\u308b\u4e0a\u3001\u9ad8\u5e74\u9f62\u8005\u96c7\u7528\u5b89\u5b9a\u6cd5\u306e\u6539\u6b63\u306b\u3088\u308b\u300c70\u6b73\u307e\u3067\u306e\u5b9a\u5e74\u5f15\u4e0a\u3052\u300d\u300c\u5b9a\u5e74\u5ec3\u6b62\u300d\u300c70\u6b73\u307e\u3067\u306e\u5c31\u696d\u6a5f\u4f1a\u306e\u78ba\u4fdd\u300d\u306a\u3069\u306e\u52aa\u529b\u7fa9\u52d9\u3082\u3042\u308a\u3001\u4eca\u5f8c\u3082\u50cd\u304d\u306a\u304c\u3089\u5e74\u91d1\u3092\u53d7\u7d66\u3059\u308b\u5f93\u696d\u54e1\u306f\u3055\u3089\u306b\u5897\u52a0\u3057\u3066\u3044\u304f\u3068\u898b\u8fbc\u307e\u308c\u307e\u3059\u3002\u3053\u3046\u3057\u305f\u300c\u5e74\u91d1\u53d7\u7d66\u8005\u3068\u3044\u3046\u7acb\u5834\u306e\u52b4\u50cd\u8005\u300d\u306e\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u5e74\u91d1\u53ce\u5165\u306f\u300c\u96d1\u6240\u5f97\u300d\u3067\u5e74\u672b\u8abf\u6574\u3067\u304d\u306a\u3044\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u5e74\u91d1\u53ce\u5165\u306f\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u305f\u3081\u3001\u4f1a\u793e\u306e\u5e74\u672b\u8abf\u6574\u3067\u306f\u7cbe\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/span>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306a\u3069\u3092\u7528\u3044\u3066\u3001\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u5e74\u8abf\u5e74\u7a0e\u984d\uff08\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u984d\uff09\u3092\u7b97\u51fa\u3057\u3001\u3059\u3067\u306b\u6bce\u6708\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u7a0e\u984d\u306e\u5408\u8a08\u3068\u306e\u904e\u4e0d\u8db3\u3092\u78ba\u8a8d\u3057\u3066\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u3002\u53ce\u5165\u306e\u5185\u8a33\u304c\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306e\u307f\u3001\u3064\u307e\u308a\u7d66\u4e0e\u6240\u5f97\u306b\u9650\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3048\u3070\u305d\u306e\u5e74\u306b\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u984d\u304c\u78ba\u5b9a\u3059\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u5e74\u91d1\u3092\u53d7\u3051\u53d6\u308a\u306a\u304c\u3089\u50cd\u304f\u5f93\u696d\u54e1\u306f\u3001\u7d66\u4e0e\u4ee5\u5916\u306b\u5e74\u91d1\u53ce\u5165\uff08\u96d1\u6240\u5f97\uff09\u304c\u3042\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u306a\u304f\u78ba\u5b9a\u7533\u544a\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u306f\u3001\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5e74\u91d1\u53ce\u5165\u3092\u300c\u516c\u7684\u5e74\u91d1\u7b49\u300d\u3068\u300c\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u300d\u306b\u5206\u3051\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<h3>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/h3>\n<div class=\"summary-box\">\n<ul>\n<li>\u8001\u9f62\u57fa\u790e\u5e74\u91d1\u30fb\u8001\u9f62\u539a\u751f\u5e74\u91d1\u30fb\u9000\u8077\u5171\u6e08\u5e74\u91d1\u306a\u3069<\/li>\n<li>\u6069\u7d66<\/li>\n<li>\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u30fb\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\uff08\u500b\u4eba\u578b\u30fb\u4f01\u696d\u578b\uff09\u3001\u56fd\u6c11\u5e74\u91d1\u57fa\u91d1\u30fb\u9069\u683c\u9000\u8077\u5e74\u91d1\u3001\u4e00\u5b9a\u306e\u5916\u56fd\u5e74\u91d1\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<p>\u306a\u304a\u3001\u969c\u5bb3\u5e74\u91d1\u30fb\u907a\u65cf\u5e74\u91d1\u306f\u975e\u8ab2\u7a0e\u3068\u306a\u308b\u305f\u3081\u516c\u7684\u5e74\u91d1\u7b49\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noopener\">No.1600 \u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e<\/h3>\n<div class=\"summary-box\">\n<ul>\n<li>\u751f\u547d\u4fdd\u967a\u5951\u7d04\u30fb\u751f\u547d\u5171\u6e08\u306b\u3088\u308a\u53d7\u7d66\u3059\u308b\u500b\u4eba\u5e74\u91d1\uff08\u8ca1\u5f62\u5e74\u91d1\u8caf\u84c4\u306f\u975e\u8ab2\u7a0e\u306e\u305f\u3081\u9664\u304f\uff09<\/li>\n<li>\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u305f\u7d99\u7d9a\u7684\u306a\u526f\u696d\u30fb\u526f\u53ce\u5165\u306b\u3088\u308b\u6240\u5f97\uff08\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u3001\u30c7\u30b6\u30a4\u30f3\u306e\u5831\u916c\u3001\u30b7\u30eb\u30d0\u30fc\u4eba\u6750\u30bb\u30f3\u30bf\u30fc\u306e\u5831\u916c\u306a\u3069\u3001\u4e8b\u696d\u6240\u5f97\u3084\u5c71\u6797\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u3082\u306e\uff09<\/li>\n<\/ul>\n<\/div>\n<h2>\u300c\u96d1\u6240\u5f97\u300d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u3068\u305d\u308c\u4ee5\u5916\u3067\u7570\u306a\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u8a08\u7b97\u65b9\u6cd5\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u5834\u5408<\/h3>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u5834\u5408\u300165\u6b73\u306b\u6e80\u305f\u306a\u3044\u65b9\u306f\u5e74\u91d1\u53ce\u5165\u984d\u304c60\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u5168\u984d\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d\u306f\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>65\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f0\u5186\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u308c\u306f\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u304c0\u5186\u306b\u306a\u308b\u3068\u3044\u3046\u610f\u5473\u3067\u3042\u308a\u3001\u6240\u5f97\u7a0e\u5168\u4f53\u304c\u5fc5\u305a0\u5186\u306b\u306a\u308b\u3053\u3068\u3092\u610f\u5473\u3059\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>\u5177\u4f53\u7684\u306a\u8a08\u7b97\u5f0f\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC;padding: 10px 20px;border-radius: 0px;margin-bottom: 1em\">\n<p style=\"margin-bottom: 0\"><strong>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff1d\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d \u00d7 \u5272\u5408 \u2013 \u63a7\u9664\u984d<\/strong><\/p>\n<\/div>\n<p>\u4ee4\u548c2\u5e74\u5206\u4ee5\u5f8c\u306e\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306b\u5bfe\u3059\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u901f\u7b97\u8868\u3067\u8a08\u7b97\u3067\u304d\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 17.6%\">\n<col style=\"width: 42.4%\">\n<col style=\"width: 10.2%\">\n<col style=\"width: 29.9%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5e74\u9f62<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5272\u5408<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u63a7\u9664\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u672a\u6e80<\/td>\n<td style=\"text-align: left\">130\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">\u30fc<\/td>\n<td style=\"text-align: left\">\u4e00\u5f8b60\u4e07\u5186\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u672a\u6e80<\/td>\n<td style=\"text-align: left\">130\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">0.75<\/td>\n<td style=\"text-align: left\">27.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u672a\u6e80<\/td>\n<td style=\"text-align: left\">410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">0.85<\/td>\n<td style=\"text-align: left\">68.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left\">330\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">\u30fc<\/td>\n<td style=\"text-align: left\">\u4e00\u5f8b110\u4e07\u5186\u63a7\u9664<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left\">330\u4e07\u5186\u4ee5\u4e0a410\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">0.75<\/td>\n<td style=\"text-align: left\">27.5\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">65\u6b73\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left\">410\u4e07\u5186\u4ee5\u4e0a770\u4e07\u5186\u672a\u6e80<\/td>\n<td style=\"text-align: left\">0.85<\/td>\n<td style=\"text-align: left\">68.5\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u4f8b\u3048\u3070\u3001\u516c\u7684\u5e74\u91d1\u306e\u53ce\u5165\u91d1\u984d\u304c200\u4e07\u5186\u306e\u5834\u5408\uff0865\u6b73\u672a\u6e80\uff09\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d200\u4e07\u5186 \u00d7 \u5272\u54080.75 \u2013 \u63a7\u9664\u984d27.5\u4e07\u5186\uff1d122.5\u4e07\u5186<\/p>\n<p>\u3064\u307e\u308a122.5\u4e07\u5186\u306b\u5bfe\u3057\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u5408\u8a08\u3057\u305f\u7dcf\u6240\u5f97\u984d\u3092\u3082\u3068\u306b\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1600.htm\" target=\"_blank\" rel=\"noopener\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u5834\u5408<\/h3>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u5834\u5408\u306f\u3001\u500b\u4eba\u5e74\u91d1\u3068\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u3067\u3001\u305d\u308c\u305e\u308c\u7570\u306a\u308b\u6570\u5f0f\u3092\u7528\u3044\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u3010\u500b\u4eba\u5e74\u91d1\u3011<\/p>\n<div style=\"border: 2px solid #0054AC;padding: 10px 20px;border-radius: 0px;margin-bottom: 1em\">\n<p style=\"margin-bottom: 0\"><strong>\u500b\u4eba\u5e74\u91d1\u306e\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff1d\u5e74\u91d1\u306b\u3088\u308b\u53ce\u5165\u984d \u2013 \u5e74\u91d1\u306b\u3088\u308b\u53ce\u5165\u984d \u00d7 \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u7dcf\u984d \u00f7 \u5e74\u91d1\u306e\u652f\u6255\u7dcf\uff08\u898b\u8fbc\uff09\u984d<\/strong><\/p>\n<\/div>\n<p>\uff08\u4f8b\uff09 \u500b\u4eba\u5e74\u91d1\u306e\u53ce\u5165\u984d\uff1a45\u4e07\u5186 \u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u7dcf\u984d\uff1a950\u4e07\u5186<br \/>\n10\u5e74\u4fdd\u8a3c\u671f\u9593\u4ed8\u7d42\u8eab\u5e74\u91d1\uff08\u73fe\u572855\u6b73\u5973\u6027\u3067\u4f59\u547d\u5e74\u657027\u5e74\u3068\u3059\u308b\uff09<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u652f\u6255\u3063\u305f\u4fdd\u967a\u6599\u306e\u7dcf\u984d950\u4e07\u5186\u00f7\uff08\u5e74\u91d1\u306e\u652f\u6255\u7dcf\u984d\uff08\u898b\u8fbc\uff0945\u4e07\u5186\u00d727\u5e74\uff09\uff1d0.781\uff08\u5c0f\u6570\u70b9\u7b2c3\u4f4d\u4ee5\u4e0b\u3092\u5207\u308a\u4e0a\u3052\u308b\u30680.79\uff09<br \/>\n45\u4e07\u5186\uff0d45\u4e07\u5186\u00d70.79\uff1d9.45\u4e07\u5186\uff08\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff09<\/p>\n<p>\u3010\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3011<\/p>\n<div style=\"border: 2px solid #0054AC;padding: 10px 20px;border-radius: 0px;margin-bottom: 1em\">\n<p style=\"margin-bottom: 0\"><strong>\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff1d\u7dcf\u53ce\u5165\u91d1\u984d\uff0d\u5fc5\u8981\u7d4c\u8cbb<\/strong><\/p>\n<\/div>\n<p>\u3053\u306e\u5834\u5408\u306f\u5e74\u91d1\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u7dcf\u53ce\u5165\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u63a7\u9664\u3057\u3066\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u516c\u7684\u5e74\u91d1\u3001\u500b\u4eba\u5e74\u91d1\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u8a08\u7b97\u5f0f\u3067\u305d\u308c\u305e\u308c\u6c42\u3081\u305f\u91d1\u984d\u306e\u5408\u7b97\u304c\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3067\u3059\u3002\u96d1\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u8a08\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3067\u7cbe\u7b97\u3092\u884c\u3044\u91d1\u984d\u3092\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u53d7\u7d66\u8005\u304c\u5e74\u672b\u8abf\u6574\u3067\u306f\u306a\u304f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u306a\u3044\u5e74\u91d1\u53d7\u7d66\u8005\u3067\u3082\u3001\u4e00\u5b9a\u306e\u30b1\u30fc\u30b9\u3067\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3084\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 5.9%\">\n<col style=\"width: 36.3%\">\n<col style=\"width: 57.7%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>No<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u30b1\u30fc\u30b9<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5185\u5bb9<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">1<\/td>\n<td style=\"text-align: left\">\u516c\u7684\u5e74\u91d1\u7b49\u304b\u3089\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3064\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u984d\u304c\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u8a08\u7b97\u3057\u305f\u5e74\u7a0e\u984d\u3092\u4e0a\u56de\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u306b\u3088\u308a\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">2<\/td>\n<td style=\"text-align: left\">\u516c\u7684\u5e74\u91d1\u7b49\u306e\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\uff08\u7d66\u4e0e\u6240\u5f97\u3001\u500b\u4eba\u5e74\u91d1\u3084\u696d\u52d9\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306a\u3069\uff09\u306e\u91d1\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u751f\u547d\u4fdd\u967a\u5951\u7d04\u306b\u3088\u308b\u5e74\u91d1\u306f\u6240\u5f97\u7a0e\u7b49\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">3<\/td>\n<td style=\"text-align: left\">\u4e00\u5b9a\u306e\u91d1\u984d\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">4<\/td>\n<td style=\"text-align: left\">\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u4f4f\u5c45\u3092\u8cfc\u5165\u3001\u3042\u308b\u3044\u306f\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">5<\/td>\n<td style=\"text-align: left\">\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3092\u53d7\u3051\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u5e74\u672b\u8abf\u6574\u3067\u9069\u7528\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">6<\/td>\n<td style=\"text-align: left\">\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306a\u3069\u306e\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u5bc4\u4ed8\u91d1\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">7<\/td>\n<td style=\"text-align: left\">\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u518d\u5c31\u8077\u3057\u3066\u3044\u306a\u3044\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u4e00\u6642\u7684\u306b\u305d\u306e\u5e74\u306e\u5e74\u53ce\u304c\u4f4e\u304f\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">8<\/td>\n<td style=\"text-align: left\">\u707d\u5bb3\u3084\u76d7\u96e3\u306b\u3042\u3063\u305f\u5834\u5408<\/td>\n<td style=\"text-align: left\">\u96d1\u640d\u63a7\u9664\u306e\u9069\u7528\u306b\u3088\u308a\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059<\/td>\n<\/tr>\n<\/table>\n<p>\u8a08\u7b97\u65b9\u6cd5\u306a\u3069\u304c\u3088\u304f\u308f\u304b\u3089\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/03_1.htm\" target=\"_blank\" rel=\"noopener\">\u9ad8\u9f62\u8005\u3068\u7a0e\uff08\u5e74\u91d1\u3068\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u91d1\u53d7\u7d66\u8005\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u5236\u5ea6\u304c\u3042\u308b\uff1f<\/h2>\n<p>\u5e74\u91d1\u53d7\u7d66\u8005\u3067\u3042\u308b\u52b4\u50cd\u8005\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u300d\u3068\u3044\u3044\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u304f\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u305f\u3081\u306e\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u4ee5\u4e0b\u306e1\u30012\u306e\u3044\u305a\u308c\u306e\u8981\u4ef6\u306b\u3082\u8a72\u5f53\u3059\u308b\u65b9\u3067\u3059\u3002<\/strong><\/span><\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u984d\u306e\u5408\u8a08\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u304b\u3064\u3001\u305d\u306e\u5168\u90e8\u304c\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3067\u3042\u308b<\/li>\n<li>\u516c\u7684\u5e74\u91d1\u7b49\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<\/ol>\n<\/div>\n<p><span style=\"background-color: #ffff99\"><strong>\u305f\u3060\u3057\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3092\u9078\u629e\u3057\u305f\u5834\u5408\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u5c45\u4f4f\u3059\u308b\u5e02\u753a\u6751\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/strong><\/span><\/p>\n<p>\u307e\u305f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3088\u308a\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u3066\u3082\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5229\u7528\u3057\u3066\u4f4f\u5c45\u3092\u8cfc\u5165\u3057\u305f\u5834\u5408\u3084\u3001\u4e00\u5b9a\u984d\u4ee5\u4e0a\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3084\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u5834\u5408\u3067\u3082\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2>\u5e74\u91d1\u53d7\u7d66\u8005\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3068\u5fc5\u8981\u66f8\u985e\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f1\u5e74\u9593\u306e\u6240\u5f97\u984d\u3092\u7b97\u51fa\u3057\u3001\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u305f\u6240\u5f97\u7a0e\u984d\u3092\u7533\u544a\u30fb\u7d0d\u7a0e\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u5e74\u91d1\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3084\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h3>\n<p>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u53d7\u4ed8\u671f\u9593\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u6bce\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u671f\u9650\u65e5\u304c\u571f\u65e5\u795d\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u7fcc\u5e73\u65e5\u307e\u3067\u5ef6\u9577\u3055\u308c\u307e\u3059\u3002\u7533\u544a\u306e\u65b9\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e3\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u7a0e\u52d9\u7f72\u7a93\u53e3\u306b\u6301\u53c2\u3057\u3066\u76f4\u63a5\u63d0\u51fa<\/li>\n<li>\u7a0e\u52d9\u7f72\u3078\u90f5\u9001<\/li>\n<li>e-Tax\uff08\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u3067\u63d0\u51fa<\/li>\n<\/ol>\n<\/div>\n<p>\u7a93\u53e3\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u3084\u90f5\u9001\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u7d19\u306e\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002e-Tax\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3084\u30d1\u30bd\u30b3\u30f3\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u4e0a\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b\u306e\u3067\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2025\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e74\u5206 \u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u4e3b\u306a\u66f8\u985e\u3068\u8a3c\u660e\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7a93\u53e3\u3067\u66f8\u9762\u3092\u3082\u3089\u3046\u3053\u3068\u3082\u3001\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\uff09<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u767a\u884c\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u500b\u4eba\u756a\u53f7\u306e\u901a\u77e5\u30ab\u30fc\u30c9\u3068\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u8eab\u5143\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u304c\u5fc5\u8981\uff09<\/li>\n<li>\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<h3>\u5e74\u91d1\u3068\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p>\u5e74\u91d1\u53ce\u5165\uff08\u96d1\u6240\u5f97\uff09\u3068\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5e74\u672b\u8abf\u6574\u6e08\uff09\u306e\u8a18\u8f09\u4f8b\u300d\u3092\u53c2\u8003\u306b\u3059\u308b\u306e\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u8a18\u8f09\u304c\u5fc5\u8981\u306a\u7528\u7d19\u306b\u306f\u300c\u7b2c\u4e00\u8868\u300d\u3068\u300c\u7b2c\u4e8c\u8868\u300d\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e00\u8868\u3067\u306f\u300c\u53ce\u5165\u91d1\u984d\u300d\u300c\u6240\u5f97\u91d1\u984d\u300d\u300c\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u91d1\u984d\u300d\u300c\u7a0e\u91d1\u306e\u8a08\u7b97\u300d\u300c\u305d\u306e\u4ed6\u300d\u306a\u3069\u306e\u6b04\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p>\u7b2c\u4e8c\u8868\u3067\u306f\u300c\u6240\u5f97\u306e\u5185\u8a33\u300d\u300c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u300d\u300c\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u300d\u300c\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u300d\u300c\u914d\u5076\u8005\u3084\u89aa\u65cf\u306b\u95a2\u3059\u308b\u4e8b\u9805\u300d\u306e\u6b04\u3092\u305d\u308c\u305e\u308c\u8a18\u8f09\u3057\u307e\u3059\u3002\u8a73\u7d30\u306a\u8a18\u8f09\u65b9\u6cd5\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u304d\u306b\u8aac\u660e\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u53c2\u8003\u306b\u3059\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/1557_1.htm\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u30fb\u7533\u544a\u66f8\u4ed8\u8868\u3068\u7a0e\u984d\u8a08\u7b97\u66f8\u7b49 \u4e00\u89a7\uff08\u7533\u544a\u6240\u5f97\u7a0e\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e74\u91d1\u306e\u63a7\u9664\u984d\u306f\u3044\u304f\u3089\u3050\u3089\u3044\uff1f<\/h2>\n<p>\u5e74\u91d1\u53ce\u5165\u306f\u96d1\u6240\u5f97\u306b\u306a\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u306f\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u3068\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u53cc\u65b9\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3068\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u91d1\u53ce\u5165\u306e\u63a7\u9664\u984d\u306f\u3001\u524d\u8ff0\u306e\u901f\u7b97\u8868\u306b\u3042\u308b\u901a\u308a<strong>\u300c\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff1d\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u306e\u5408\u8a08\u984d 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