{"id":2664,"date":"2015-09-10T12:03:17","date_gmt":"2015-09-10T03:03:17","guid":{"rendered":"https:\/\/payroll.moneyforward.com\/basic\/?p=2664"},"modified":"2026-09-08T18:38:22","modified_gmt":"2026-09-08T09:38:22","slug":"year-end-tax-adjustment-disemployment","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/2664\/","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u6642\u671f\u306b\u7121\u8077\u306e\u5834\u5408\u306f\uff1f\u9084\u4ed8\u3092\u53d7\u3051\u308b\u624b\u7d9a\u304d\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u5e74\u672b\u8abf\u6574\u6642\u671f\u306b\u7121\u8077\u306a\u3089\u9084\u4ed8\u306e\u53d7\u3051\u65b9\u306f\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u305f\u3081\u3001\u6255\u3044\u904e\u304e\u305f\u6240\u5f97\u7a0e\u306f\u7fcc\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u3067\u53d6\u308a\u623b\u305b\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7528\u610f\u3059\u308b<\/li>\n<li>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3092\u7533\u544a\u3059\u308b<\/li>\n<li>\u9084\u4ed8\u7533\u544a\u306f5\u5e74\u4ee5\u5185\u306b\u6e08\u307e\u305b\u308b<\/li>\n<\/ul>\n<p>\u5931\u696d\u7d66\u4ed8\u305d\u306e\u3082\u306e\u306b\u7a0e\u91d1\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3055\u308c\u307e\u3059\u3002\n<\/p><\/div>\n<p>\u5e74\u672b\u306b\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u5e74\u306e\u6700\u5f8c\u306e\u7d66\u6599\u306e\u3068\u304d\u306b\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u5e74\u672b\u8abf\u6574\u6642\u671f\u306b\u7121\u8077\u306e\u5834\u5408\u306b\u306f\u3001\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u306a\u3044\u305f\u3081\u3001\u305d\u306e\u5e74\u306b\u53ce\u5165\u3092\u5f97\u3066\u3044\u305f\u3068\u3057\u3066\u3082\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u5e0c\u671b\u3059\u308b\u3068\u304d\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<br \/>\n\u3053\u3053\u3067\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u671f\u306b\u304a\u3051\u308b\u7121\u8077\u306e\u65b9\u3078\u306e\u3055\u307e\u3056\u307e\u306a\u6ce8\u610f\u4e8b\u9805\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<br \/>\n    <div class=\"advads-templates-box\">\n        <a class=\"advads-templates-box-link\" data-impression-and-click-trigger=\"templatesbox\" href=\"https:\/\/biz.moneyforward.com\/payroll\/templates\/9956\/?provider=pa_basic&#038;provider_info=cv.2664.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\/payroll\/templates\/wp-content\/uploads\/2025\/09\/minibook_53837.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>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u4eba\u306e\u78ba\u5b9a\u7533\u544a\u5224\u65ad\u30ac\u30a4\u30c9<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u7121\u8077 \u5e74\u672b\u8abf\u6574\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce \u7121\u8077\u306e\u5834\u5408\u300d\u306a\u3069\u3067\u691c\u7d22\u3055\u308c\u305f\u65b9\u5411\u3051\u306b\u3001\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\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n                    <span class=\"advads-button-primary\">\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/span>\n                <\/div>\n            <\/div>\n        <\/a>\n    <\/div><\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u7121\u8077\u306e\u5834\u5408\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981<\/h2>\n<p>\u5e74\u672b\u306b\u7121\u8077\u306e\u5834\u5408\u3001\u305d\u306e\u5e74\u306b\u4f55\u3089\u304b\u306e\u7d66\u4e0e\u6240\u5f97\u3092\u5f97\u3066\u3044\u3066\u3082\u3001\u4f1a\u793e\u306b\u3088\u308b\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u306a\u3044\u305f\u3081\u3001\u7a0e\u91d1\u3092\u6255\u3044\u904e\u304e\u305f\u307e\u307e\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u5e74\u306e\u53ce\u5165\u304c1\u5186\u3082\u306a\u3044\u4eba\u306f\u3001\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u751f\u3058\u306a\u3044\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u6570\u4e07\u5186\u3067\u3082\u53ce\u5165\u304c\u3042\u3063\u3066\u3001\u305d\u306e\u53ce\u5165\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u4eba\u306f\u3001\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4f1a\u793e\u3092\u8f9e\u3081\u3066\u3059\u3050\u306e\u7121\u8077\u306e\u5834\u5408<\/h3>\n<p>\u4f1a\u793e\u3092\u8f9e\u3081\u308b\u3068\u3001\u5f53\u7136\u306e\u3053\u3068\u3067\u3059\u304c\u3001\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u306e\u624b\u914d\u3092\u3057\u3066\u304f\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u54e1\u6642\u4ee3\u306b\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u7a0e\u91d1\u304c\u904e\u6255\u3044\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u305d\u306e\u307e\u307e\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u3092\u8f9e\u3081\u3066\u7121\u8077\u306b\u306a\u3063\u305f\u3053\u3068\u3067\u53ce\u5165\u304c\u6e1b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u91d1\u304c\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002\u306a\u305c\u306a\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u984d\u306f\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304c1\u5e74\u9593\u7d99\u7d9a\u3059\u308b\u3082\u306e\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u904e\u5927\u3068\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u305d\u306e\u305f\u3081\u3001\u4f1a\u793e\u3092\u8f9e\u3081\u305f\u5e74\u306e\u5206\u306f\u3001\u7fcc\u5e74\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/span><\/b><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u305f\u3068\u304d\u306e\u7d66\u4e0e\u984d\u304a\u3088\u3073\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u8f09\u3063\u3066\u3044\u308b\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u4f1a\u793e\u3092\u8f9e\u3081\u308b\u3068\u304d\u306b\u3001\u4f1a\u793e\u304b\u3089\u96e2\u8077\u7968\u3068\u4e00\u7dd2\u306b\u914d\u5e03\u3055\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u591a\u3044\u3082\u306e\u3067\u3059\u304c\u3001\u3082\u3057\u6e21\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u4f1a\u793e\u306b\u8acb\u6c42\u3059\u308b\u3068\u767a\u884c\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u4f1a\u793e\u3092\u8f9e\u3081\u308b\u3068\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u3053\u308c\u307e\u3067\u4f1a\u793e\u304c\u5e74\u672b\u8abf\u6574\u306e\u3068\u304d\u306b\u884c\u3063\u3066\u304f\u308c\u3066\u3044\u305f\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\uff08\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u306e\u3067\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u3092\u81ea\u5206\u3067\u5224\u65ad\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1910.htm\" rel=\"noopener\" target=\"_blank\">No.1910 \u4e2d\u9014\u9000\u8077\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5931\u696d\u671f\u9593\u4e2d\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6b21\u306e\u4ed5\u4e8b\u304c\u6c7a\u307e\u3089\u305a\u3001\u5931\u696d\u671f\u9593\u4e2d\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u53ce\u5165\u3092\u5f97\u3066\u3001\u304b\u3064\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/b><\/span>\u7d0d\u3081\u904e\u304e\u305f\u5206\u304c\u623b\u3063\u3066\u304f\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3067\u3001\u5931\u696d\u671f\u9593\u4e2d\u3068\u306a\u3063\u305f\u5f8c\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u306a\u3069\u306e\u53ce\u5165\u304c\u3042\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u3066\u3044\u306a\u3044\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u53ce\u5165\u984d\u304c\u591a\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u304c\u514d\u9664\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53ce\u5165\u91d1\u984d\u304c\u591a\u304f\u306a\u3044\u5834\u5408\u306f\u3001\u7d0d\u7a0e\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u7d66\u4e0e\u4ee5\u5916\u306b\u526f\u696d\u306a\u3069\u306e\u6240\u5f97\u304c\u3042\u308a\u3001\u305d\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u300220\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u9084\u4ed8\u3092\u53d7\u3051\u305f\u3044\u3068\u304d\u306f\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" rel=\"noopener\" target=\"_blank\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5e74\u5185\u306b\u518d\u5c31\u8077\u3057\u305f\u5834\u5408\u306f\u8ee2\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e2d\u9014\u9000\u8077\u3057\u305f\u540c\u3058\u5e74\u306b\u518d\u5c31\u8077\u3057\u305f\u5834\u5408\u306f\u3001\u65b0\u3057\u3044\u52e4\u52d9\u5148\u304c\u524d\u306e\u52e4\u52d9\u5148\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u3057\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u3067\u7d0d\u3081\u904e\u304e\u304c\u89e3\u6d88\u3055\u308c\u308b\u305f\u3081\u3001\u539f\u5247\u3068\u3057\u3066\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ee2\u8077\u5148\u306b\u306f\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u524d\u8077\u306e\u7d66\u4e0e\u3068\u5929\u5f15\u304d\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u5408\u7b97\u3057\u306a\u3051\u308c\u3070\u3001\u305d\u306e\u5e74\u306e\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u624b\u5143\u306b\u306a\u3044\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u524d\u306e\u52e4\u52d9\u5148\u3078\u4ea4\u4ed8\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u8ee2\u8077\u5148\u306e\u5e74\u672b\u8abf\u6574\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u3084\u300112\u670831\u65e5\u6642\u70b9\u3067\u3069\u3053\u306b\u3082\u5728\u7c4d\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u7cbe\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/52511\/\" data-lkc-id=\"2249\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/wp-content\/uploads\/2021\/04\/cropped-favicon-32x32-1-1-32x32.png\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u4eba\u4e8b\u52b4\u52d9\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u9000\u8077\u5f8c\u306e\u5e74\u672b\u8abf\u6574\u306e\u3084\u308a\u65b9\u306f\uff1f\u5e74\u306e\u9014\u4e2d\u3067\u7121\u8077\u306a\u3089\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f<\/div><div class=\"lkc-excerpt\">Point\u9000\u8077\u5f8c\u306e\u5e74\u672b\u8abf\u6574\u306f\u3069\u3046\u306a\u308b\uff1f\u9000\u8077\u5f8c\u306b12\u6708\u6642\u70b9\u3067\u7121\u8077\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u5e74\u672b\u8abf\u6574\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u304c\u7d0d\u3081\u904e\u304e\u306b\u306a\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u5e74\u5185\u518d\u5c31\u8077\u306a\u3057\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u518d\u5c31\u8077\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u767a\u884cQ. \u9000\u8077\u5f8c\u306b\u7121\u8077\u3067\u3082\u7a0e\u91d1\u306f\u623b\u3063\u3066\u304f\u308b\uff1fA. \u7fcc\u5e74\u306b\u78ba\u5b9a\u7533\u544a\uff08\u9084\u4ed8\u7533\u544a\uff09\u3092\u3059\u308c\u3070\u3001\u6255\u3044\u3059\u304e\u305f\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u9000\u8077\u5f8c\u300112\u6708\u6642\u70b9\u3067\u96e2\u8077\u4e2d\u3067\u3042\u308b\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5931\u696d\u7d66\u4ed8\u306f\u53ce\u5165\u306b\u542b\u3081\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u4fdd\u967a\u306e\u5931\u696d\u7d66\u4ed8\uff08\u57fa\u672c\u624b\u5f53\uff09\u306b\u306f\u3001\u6240\u5f97\u7a0e\u3082\u4f4f\u6c11\u7a0e\u3082\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u96c7\u7528\u4fdd\u967a\u6cd5\u3067\u306f\u3001\u5931\u696d\u7b49\u7d66\u4ed8\u3068\u3057\u3066\u53d7\u3051\u53d6\u3063\u305f\u91d1\u92ad\u3092\u6a19\u6e96\u3068\u3057\u3066\u79df\u7a0e\u305d\u306e\u4ed6\u306e\u516c\u8ab2\u3092\u8ab2\u3059\u3053\u3068\u304c\u3067\u304d\u306a\u3044\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u3082\u3001\u5931\u696d\u7d66\u4ed8\u306f\u6240\u5f97\u306b\u542b\u3081\u305a\u306b\u8a08\u7b97\u3057\u307e\u3059\u3002\u53d7\u7d66\u984d\u304c\u591a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u3063\u305f\u308a\u9084\u4ed8\u984d\u304c\u6e1b\u3063\u305f\u308a\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u3001\u5065\u5eb7\u4fdd\u967a\u306e\u88ab\u6276\u990a\u8005\u306b\u306a\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\u3067\u306f\u3001\u5931\u696d\u7d66\u4ed8\u304c\u53ce\u5165\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u70b9\u3067\u3059\u3002\u7a0e\u6cd5\u4e0a\u306e\u6271\u3044\u3068\u57fa\u6e96\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5bb6\u65cf\u306e\u5065\u5eb7\u4fdd\u967a\u306b\u5165\u308b\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u52a0\u5165\u5148\u306e\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3084\u5354\u4f1a\u3051\u3093\u307d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u9000\u8077\u91d1\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b<\/h2>\n<p>\u4f1a\u793e\u3092\u8f9e\u3081\u305f\u3068\u304d\u306b\u3082\u3089\u3046\u9000\u8077\u91d1\u3001\u4f01\u696d\u5e74\u91d1\u5236\u5ea6\u304b\u3089\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u4e00\u6642\u91d1\u306b\u3082\u3001\u7a0e\u91d1\u304c\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u3001\u63a7\u9664\u984d\u3001\u7a0e\u984d\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u3084\u9000\u8077\u4e00\u6642\u91d1\u306f\u300c\u9000\u8077\u6240\u5f97\u300d\u306b\u5206\u985e\u3055\u308c\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5225\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u3001\u9000\u8077\u91d1\u3068\u4ed6\u306e\u6240\u5f97\u304c\u5408\u7b97\u3055\u308c\u3066\u6240\u5f97\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u7d2f\u9032\u7a0e\u7387\u306b\u3088\u3063\u3066\u7a0e\u984d\u304c\u591a\u984d\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u3053\u3068\u3092\u907f\u3051\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u9000\u8077\u6240\u5f97\u306e\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u3067\u7b97\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;margin-bottom: 1em;\"><strong>\u9000\u8077\u6240\u5f97\uff1d\uff08\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u524d\u306e\u53ce\u5165\u984d\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d72\u5206\u306e1<\/strong><\/div>\n<p>\u3053\u306e\u9000\u8077\u6240\u5f97\u306b\u4e00\u5b9a\u306e\u7a0e\u7387\u3092\u639b\u3051\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6240\u5f97\u7a0e\u984d\u306e\u7b97\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u8a08\u7b97\u5f0f\u304b\u3089\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u52e4\u7d9a\u5e74\u6570\u304c20\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\uff1a40\u4e07\u5186\u00d7\u52e4\u7d9a\u5e74\u6570\uff0880\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u3068\u304d\u306f80\u4e07\u5186\uff09<\/li>\n<li>\u52e4\u7d9a\u5e74\u6570\u304c21\u5e74\u4ee5\u4e0a\u306e\u5834\u5408\uff1a800\u4e07\u5186\uff0b70\u4e07\u5186\u00d7\uff08\u52e4\u7d9a\u5e74\u6570\u304b\u308920\u5e74\u3092\u5f15\u3044\u305f\u5e74\u6570\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u203b\u52e4\u7d9a\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u30011\u5e74\u306b\u5207\u308a\u4e0a\u3052\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" rel=\"noopener\" target=\"_blank\">No.1420 \u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d\uff08\u9000\u8077\u6240\u5f97\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u52e4\u7d9a\u5e74\u6570\u304c\u77ed\u3044\u5834\u5408\u306f\u8a08\u7b97\u304c\u5909\u308f\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u9000\u8077\u6240\u5f97\u306e\u8a08\u7b97\u30672\u5206\u306e1\u3092\u304b\u3051\u308b\u6271\u3044\u304c\u5236\u9650\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u524d\u8ff0\u306e\u8a08\u7b97\u5f0f\u3092\u305d\u306e\u307e\u307e\u5f53\u3066\u306f\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5f79\u54e1\u7b49\u4ee5\u5916\u3068\u3057\u3066\u52e4\u52d9\u3057\u305f\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u306e\u4eba\u304c\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u300c\u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u53ce\u5165\u91d1\u984d\u304b\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\u306e\u3046\u3061300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f\u30012\u5206\u306e1\u3092\u304b\u3051\u308b\u8a08\u7b97\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u4ee4\u548c4\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u308f\u308c\u308b\u9000\u8077\u624b\u5f53\u7b49\u304b\u3089\u9069\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f79\u54e1\u7b49\u3068\u3057\u3066\u306e\u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u4eba\u304c\u53d7\u3051\u53d6\u308b\u300c\u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u300d\u306b\u306f\u30012\u5206\u306e1\u3092\u304b\u3051\u308b\u8a08\u7b97\u305d\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u77ed\u671f\u9593\u3067\u9000\u8077\u3057\u3066\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306f\u3001\u9000\u8077\u91d1\u306e\u984d\u3068\u52e4\u7d9a\u5e74\u6570\u3092\u78ba\u304b\u3081\u305f\u3046\u3048\u3067\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2740.htm\" rel=\"noopener\" target=\"_blank\">No.2740 \u52e4\u7d9a\u5e74\u6570\u304c5\u5e74\u4ee5\u4e0b\u306e\u8005\u306b\u5bfe\u3059\u308b\u9000\u8077\u624b\u5f53\u7b49\uff08\u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066<\/h2>\n<p>\u9000\u8077\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u3053\u306e\u7533\u544a\u66f8\u3092\u52e4\u52d9\u5148\u306b\u51fa\u3057\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3067\u5206\u304b\u308c\u307e\u3059\u3002<\/p>\n<h3>\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u539f\u5247\u4e0d\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u91d1\u304c\u652f\u6255\u308f\u308c\u308b\u3068\u304d\u306b\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u306b\u3088\u3063\u3066\u624b\u7d9a\u304d\u3092\u6e08\u307e\u305b\u3066\u3044\u308b\u4eba\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span>\u4f1a\u793e\u304c\u4e0a\u8ff0\u306e\u8a08\u7b97\u5f0f\u306b\u5f93\u3063\u305f\u6b63\u898f\u306e\u6240\u5f97\u7a0e\u984d\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u304b\u3089\u3001\u652f\u6255\u3063\u3066\u304f\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u7533\u544a\u66f8\u306f\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u3068\u304d\u306b\u52e4\u52d9\u5148\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u3078\u9001\u308b\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u52e4\u52d9\u5148\u3067\u4fdd\u7ba1\u3055\u308c\u308b\u66f8\u985e\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3067\u3082\u3001\u9000\u8077\u6240\u5f97\u3092\u7533\u544a\u66f8\u306b\u542b\u3081\u308b\u304b\u3069\u3046\u304b\u306f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u533b\u7642\u8cbb\u63a7\u9664\u3084\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3067\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u304c\u306a\u304b\u3063\u305f\u4eba\u306f\u3001\u9000\u8077\u91d1\u306b20.42\uff05\u306e\u7a0e\u7387\u3092\u4e57\u3058\u305f\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u3053\u306e\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u3055\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\u3089\u3001\u53d7\u7d66\u8005\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u7cbe\u7b97\u3057\u3066\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>20.42\uff05\u306f\u3001\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5408\u308f\u305b\u305f\u7a0e\u7387\u3067\u3059\u3002\u4ee4\u548c9\u5e741\u6708\u304b\u3089\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u304c1.1\uff05\u306b\u4e0b\u304c\u308a\u3001\u3042\u3089\u305f\u306b\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e1\uff05\u304c\u52a0\u308f\u308a\u307e\u3059\u304c\u3001\u5408\u8a08\u306e\u4ed8\u52a0\u7a0e\u7387\u306f\u5909\u308f\u3089\u306a\u3044\u305f\u3081\u3001\u3053\u306e\u7a0e\u7387\u3082\u636e\u3048\u7f6e\u304b\u308c\u307e\u3059\u3002<\/p>\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304b\u305a\u306b\u8a08\u7b97\u3055\u308c\u305f\u91d1\u984d\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u591a\u304f\u306e\u30b1\u30fc\u30b9\u3067\u7a0e\u91d1\u304c\u623b\u308a\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7528\u610f\u3057\u3066\u624b\u7d9a\u304d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_37.htm\" rel=\"noopener\" target=\"_blank\">A2-29 \u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\uff08\u9000\u8077\u6240\u5f97\u7533\u544a\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3067\u9084\u4ed8\u3092\u5897\u3084\u3059\u306b\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p>\u7121\u8077\u306e\u671f\u9593\u304c\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u9593\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u9084\u4ed8\u984d\u3092\u5de6\u53f3\u3059\u308b\u306e\u306f\u3001\u7533\u544a\u3067\u304d\u308b\u63a7\u9664\u3092\u3082\u308c\u306a\u304f\u62fe\u3048\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002<\/p>\n<h3>\u7121\u8077\u671f\u9593\u306b\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9000\u8077\u5f8c\u306b\u81ea\u5206\u3067\u7d0d\u3081\u305f\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u3084\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u5168\u984d\u304c\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u7121\u8077\u306e\u671f\u9593\u304c\u3042\u308b\u307b\u3069\u3001\u7533\u544a\u3059\u308b\u91d1\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u4f1a\u793e\u3092\u8f9e\u3081\u308b\u3068\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u3084\u5065\u5eb7\u4fdd\u967a\u304b\u3089\u629c\u3051\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c1\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u308a\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u3082\u52a0\u5165\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u3053\u306e\u671f\u9593\u306b\u7d0d\u3081\u305f\u4fdd\u967a\u6599\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3067\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3068\u3057\u3066\u7533\u544a\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5e74\u91d1\u4fdd\u967a\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u3089\u5c4a\u304f\u63a7\u9664\u8a3c\u660e\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u8a3c\u660e\u66f8\u304c\u9001\u3089\u308c\u3066\u3053\u306a\u3044\u305f\u3081\u3001\u7d0d\u4ed8\u901a\u77e5\u66f8\u3084\u9818\u53ce\u8a3c\u66f8\u3067\u5e74\u9593\u306e\u5408\u8a08\u984d\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\u306e\u5206\u3092\u8ca0\u62c5\u3057\u305f\u5834\u5408\u3082\u3001\u652f\u6255\u3063\u305f\u672c\u4eba\u304c\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1130.htm\" rel=\"noopener\" target=\"_blank\">No.1130 \u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u3057\u3066\u304a\u304f<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2030.htm\" rel=\"noopener\" target=\"_blank\">No.2030 \u9084\u4ed8\u7533\u544a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4f1a\u793e\u3092\u8f9e\u3081\u305f\u3089\u81ea\u3089\u624b\u7d9a\u304d\u3092\u3057\u307e\u3057\u3087\u3046<\/h2>\n<p><span style=\"background-color: 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