{"id":50582,"date":"2021-12-21T11:13:41","date_gmt":"2021-12-21T02:13:41","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=50582"},"modified":"2026-10-05T14:12:26","modified_gmt":"2026-10-05T05:12:26","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e3%81%ae%e3%80%8c%e7%b4%8d%e6%9c%9f%e3%81%ae%e7%89%b9%e4%be%8b%e3%80%8d%e3%82%92%e5%be%b9%e5%ba%95%e8%a7%a3%e8%aa%ac%ef%bc%81","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/50582\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u6d3b\u7528\u3059\u308b\u306b\u306f\uff1f\u5bfe\u8c61\u8981\u4ef6\u30fb\u7533\u8acb\u624b\u9806\u30fb\u30e1\u30ea\u30c3\u30c8\u307e\u3067\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u6e90\u6cc9\u5fb4\u53ce \u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u4f55\u304b\uff1f<\/div>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u3001\u7d66\u4e0e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u304c\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3092\u5e7412\u56de\u304b\u3089\u5e742\u56de\u306b\u307e\u3068\u3081\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u5bfe\u8c61\u306f\u7d66\u4e0e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80<\/li>\n<li>\u7d0d\u4ed8\u306f7\u670810\u65e5\u30fb\u7fcc\u5e741\u670820\u65e5\u306e\u5e742\u56de<\/li>\n<li>\u7533\u8acb\u66f8\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u9069\u7528\u53ef<\/li>\n<\/ul>\n<p>Q. \u7d0d\u671f\u306e\u7279\u4f8b\u306f\u3044\u3064\u304b\u3089\u9069\u7528\u3055\u308c\u308b\uff1f<\/p>\n<p>A. \u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u3068\u307f\u306a\u3055\u308c\u3001\u63d0\u51fa\u7fcc\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u6bce\u6708\u7d0d\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3001\u5e742\u56de\u306e\u307e\u3068\u3081\u7d0d\u4ed8\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u4ed5\u7d44\u307f\u3084\u5bfe\u8c61\u8981\u4ef6\u3001\u7533\u8acb\u624b\u9806\u3001\u6ce8\u610f\u70b9\u307e\u3067\u3092\u3001\u4f01\u696d\u306e\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u5411\u3051\u306b\u6574\u7406\u3057\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\/payroll\/templates\/8420\/?provider=pa_basic&#038;provider_info=cv.50582.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\/07\/minibook_withholding_tax_special_payment_period_application_checklist.jpg\" 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>\u6e90\u6cc9\u5fb4\u53ce\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d \u9069\u7528\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n                    <p class=\"advads-templates-box-text\">\u300c\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e \u7d0d\u671f\u306e\u7279\u4f8b\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>\n<div id=\"post-below-intro\"><\/div><h2>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3068\u306f\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u304c\u3001\u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u5e742\u56de\u306e\u307e\u3068\u3081\u7d0d\u4ed8\u306b\u5909\u66f4\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002<\/strong><\/span>\u6b63\u5f0f\u540d\u79f0\u306f\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u300d\u3067\u3001\u5358\u306b\u300c\u7d0d\u671f\u7279\u4f8b\u300d\u3068\u547c\u3070\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u306e\u80cc\u666f\u306b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u305d\u306e\u3082\u306e\u306e\u4ed5\u7d44\u307f\u304c\u3042\u308a\u307e\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u5236\u5ea6\u306f\u3001\u7d0d\u7a0e\u984d\u3092\u5e74\u5ea6\u672b\u306b\u4e00\u62ec\u3067\u5fb4\u53ce\u3059\u308b\u3068\u7d0d\u7a0e\u8005\u306e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u305f\u3081\u3001\u7d66\u4e0e\u306a\u3069\u306e\u652f\u6255\u6642\u306b\u3042\u3089\u304b\u3058\u3081\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3001\u5c11\u3057\u305a\u3064\u7d0d\u3081\u3066\u3082\u3089\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3046\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u300d\u3068\u547c\u3070\u308c\u3001\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u3044\u3066\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u3001\u53d7\u3051\u53d6\u308b\u5074\u306b\u4ee3\u308f\u3063\u3066\u56fd\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3>\u901a\u5e38\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u306e\u9055\u3044<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u306a\u3044\u5834\u5408\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u7d66\u4e0e\u7b49\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u6bce\u6708\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/strong><\/span>\u5e74\u9593\u3067\u306f12\u56de\u306e\u7d0d\u4ed8\u4e8b\u52d9\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u7279\u306b\u7d4c\u7406\u62c5\u5f53\u8005\u304c\u5c11\u306a\u3044\u5c0f\u898f\u6a21\u306a\u4e8b\u696d\u6240\u306b\u3068\u3063\u3066\u306f\u5927\u304d\u306a\u8ca0\u62c5\u306b\u306a\u308a\u307e\u3059\u3002\u7d0d\u671f\u306e\u7279\u4f8b\u306f\u3001\u3053\u306e\u6bce\u6708\u7d0d\u4ed8\u306e\u539f\u5247\u306b\u5bfe\u3059\u308b\u4f8b\u5916\u7684\u306a\u5236\u5ea6\u3068\u3044\u3046\u4f4d\u7f6e\u3065\u3051\u3067\u3059\u3002<\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3067\u304d\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u7d66\u4e0e\u306e\u652f\u7d66\u4eba\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u3059\u3002\u4eba\u6570\u3055\u3048\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\u682a\u5f0f\u4f1a\u793e\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u4e8b\u696d\u5f62\u614b\u306f\u554f\u308f\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u5bfe\u8c61\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u65ad\u3059\u308b\u57fa\u6e96\u306f\u30b7\u30f3\u30d7\u30eb\u3067\u3001\u5e73\u5e38\u6642\u306e\u7d66\u4e0e\u652f\u6255\u4eba\u54e1\u304c10\u4eba\u672a\u6e80\u3067\u3042\u308b\u3053\u3068\u304c\u552f\u4e00\u306e\u8981\u4ef6\u3067\u3059\u3002\u53cd\u5bfe\u306b\u3001\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u3092\u5e38\u614b\u7684\u306b\u96c7\u3044\u5165\u308c\u308b\u5efa\u8a2d\u696d\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u65e5\u96c7\u3044\u5206\u3082\u542b\u3081\u3066\u5e38\u664210\u4eba\u672a\u6e80\u3067\u306a\u3051\u308c\u3070\u7279\u4f8b\u3092\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e38\u664210\u4eba\u672a\u6e80\u306e\u6570\u3048\u65b9\u306e\u6ce8\u610f\u70b9<\/h3>\n<p>\u5e38\u664210\u4eba\u672a\u6e80\u304b\u3069\u3046\u304b\u306f\u3001\u5e73\u5e38\u306e\u72b6\u614b\u306b\u304a\u3051\u308b\u7d66\u4e0e\u652f\u6255\u4eba\u54e1\u3067\u5224\u5b9a\u3057\u307e\u3059\u3002\u793e\u9577\u3084\u5f79\u54e1\u3001\u6b63\u793e\u54e1\u306b\u52a0\u3048\u3001\u5e38\u6642\u96c7\u7528\u3057\u3066\u3044\u308b\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3082\u30ab\u30a6\u30f3\u30c8\u5bfe\u8c61\u306b\u542b\u307e\u308c\u307e\u3059\u3002\u4e00\u65b9\u3067\u3001\u7e41\u5fd9\u671f\u306e\u307f\u4e00\u6642\u7684\u306b\u5897\u54e1\u3057\u305f\u4eba\u54e1\u306f\u3001\u5e73\u5e38\u6642\u306e\u5224\u5b9a\u304b\u3089\u306f\u9664\u5916\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u5e73\u5e38\u6642\u306f\u6b63\u793e\u54e19\u4eba\u3067\u3082\u3001\u7e41\u5fd9\u671f\u306e\u307f1\u304b\u6708\u7a0b\u5ea6\u30d1\u30fc\u30c8\u3092\u81e8\u6642\u96c7\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u30d1\u30fc\u30c8\u5206\u3092\u9664\u3044\u3066\u5224\u5b9a\u3067\u304d\u308b<\/li>\n<li>\u65e5\u96c7\u3044\u52b4\u50cd\u8005\u3092\u5e38\u614b\u7684\u306b\u96c7\u3044\u5165\u308c\u308b\u696d\u7a2e\u306f\u3001\u65e5\u96c7\u3044\u5206\u3082\u5408\u7b97\u3057\u306610\u4eba\u672a\u6e80\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b<\/li>\n<li>\u793e\u9577\u30fb\u5f79\u54e1\u3082\u4eba\u6570\u306b\u542b\u307e\u308c\u308b\u305f\u3081\u3001\u793e\u95771\u4eba\u3068\u5f93\u696d\u54e19\u4eba\u3067\u5408\u8a0810\u4eba\u306b\u306a\u308b\u3068\u5bfe\u8c61\u5916\u306b\u306a\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/gensen\/01\/09.htm\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u53d7\u3051\u308b\u8005\u304c\u5e38\u664210\u4eba\u672a\u6e80\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u5b9a\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u6240\u5f97\u306e\u7bc4\u56f2\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u9000\u8077\u624b\u5f53\u3084\u3001\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u306a\u3069\u4e00\u5b9a\u306e\u8cc7\u683c\u8005\u3078\u652f\u6255\u3046\u5831\u916c\u30fb\u6599\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u3059\u3079\u3066\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u5bfe\u8c61\u306b\u306a\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u539f\u7a3f\u6599\u3084\u8b1b\u6f14\u6599\u3001\u30c7\u30b6\u30a4\u30f3\u6599\u306a\u3069\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u542b\u307e\u308c\u306a\u3044\u5831\u916c\u30fb\u6599\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u3067\u3001\u3053\u308c\u307e\u3067\u3069\u304a\u308a\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5bfe\u8c61\u306b\u306a\u308b\u6240\u5f97\u30fb\u306a\u3089\u306a\u3044\u6240\u5f97\u306e\u4e00\u89a7<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 18.0%\">\n<col style=\"width: 46.4%\">\n<col style=\"width: 35.6%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61\u306b\u306a\u308b\u4e3b\u306a\u6240\u5f97<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61\u306b\u306a\u3089\u306a\u3044\u4e3b\u306a\u6240\u5f97<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7d66\u4e0e\u95a2\u9023<\/td>\n<td style=\"text-align: left\">\u7d66\u4e0e\u3001\u8cde\u4e0e\u3001\u9000\u8077\u624b\u5f53<\/td>\n<td style=\"text-align: left\">\u30fc<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u58eb\u696d\u7b49\u3078\u306e\u5831\u916c<\/td>\n<td style=\"text-align: left\">\u7a0e\u7406\u58eb\u30fb\u5f01\u8b77\u58eb\u30fb\u53f8\u6cd5\u66f8\u58eb\u7b49\u3078\u306e\u5831\u916c\u30fb\u6599\u91d1<\/td>\n<td style=\"text-align: left\">\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u3001\u30c7\u30b6\u30a4\u30f3\u6599\u306a\u3069<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2505.htm\" target=\"_blank\" rel=\"noopener\">No.2505 \u6e90\u6cc9\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3068\u7d0d\u671f\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u7533\u8acb\u624b\u9806\u306f\uff1f<\/h2>\n<p>\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u300c\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7533\u8acb\u66f8\u81ea\u4f53\u306e\u63d0\u51fa\u306b\u624b\u6570\u6599\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u7a0e\u52d9\u7f72\u304b\u3089\u5374\u4e0b\u306e\u901a\u77e5\u304c\u306a\u3044\u9650\u308a\u3001\u3053\u306e\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u6708\u306e\u7fcc\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304b\u3089\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span>\u63d0\u51fa\u6642\u671f\u305d\u306e\u3082\u306e\u306b\u660e\u78ba\u306a\u671f\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u6708\u306e\u524d\u6708\u672b\u307e\u3067\u306b\u63d0\u51fa\u3057\u3066\u304a\u304f\u3068\u624b\u7d9a\u304d\u304c\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002<\/p>\n<h3>STEP1 \u7533\u8acb\u66f8\u3092\u5165\u624b\u3059\u308b<\/h3>\n<p>\u7533\u8acb\u66f8\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u53d7\u3051\u53d6\u308b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089PDF\u5f62\u5f0f\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002\u30a8\u30af\u30bb\u30eb\u306a\u3069\u3067\u81ea\u4f5c\u3057\u3066\u3082\u69cb\u3044\u307e\u305b\u3093\u3002<\/p>\n<h3>STEP2 \u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u7533\u8acb\u65e5\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3001\u7533\u8acb\u524d6\u304b\u6708\u9593\u306e\u7d66\u4e0e\u652f\u6255\u4eba\u54e1\u3084\u652f\u7d66\u91d1\u984d\u306a\u3069\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u56fd\u7a0e\u306e\u6ede\u7d0d\u304c\u306a\u3051\u308c\u3070\u3001\u8a72\u5f53\u6b04\u306f\u7a7a\u6b04\u306e\u307e\u307e\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>STEP3 \u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u4e8b\u52d9\u6240\u306e\u6240\u5728\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u5b9b\u3066\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u66f8\u9762\u306e\u307b\u304b\u3001e-Tax\uff08\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0\uff09\u3092\u5229\u7528\u3057\u3066\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002e-Tax\u3092\u521d\u3081\u3066\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u306e\u53d6\u5f97\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>STEP4 \u9069\u7528\u958b\u59cb\u6642\u671f\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u5374\u4e0b\u901a\u77e5\u304c\u306a\u3051\u308c\u3070\u3001\u63d0\u51fa\u6708\u306e\u7fcc\u6708\u672b\u65e5\u306b\u627f\u8a8d\u3055\u308c\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u3001\u63d0\u51fa\u6708\u306e\u7fcc\u6708\u306b\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u6240\u5f97\u7a0e\u304b\u3089\u9069\u7528\u304c\u59cb\u307e\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u30707\u6708\u306b\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u30018\u6708\u306b\u652f\u7d66\u3059\u308b\u7d66\u4e0e\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u304b\u3089\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_14.htm\" target=\"_blank\" rel=\"noopener\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u7533\u8acb\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u3044\u3064\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3068\u30011\u6708\u304b\u30896\u6708\u306b\u652f\u6255\u3063\u305f\u7d66\u4e0e\u7b49\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f7\u670810\u65e5\u307e\u3067\u306b\u30017\u6708\u304b\u308912\u6708\u306b\u652f\u6255\u3063\u305f\u5206\u306f\u7fcc\u5e741\u670820\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5f8c\u671f\u5206\u306e\u7d0d\u4ed8\u671f\u9650\u304c1\u670820\u65e5\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u306f\u3001\u5e73\u621024\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u3082\u306e\u3067\u3059\u3002\u3053\u306e\u6539\u6b63\u4ee5\u524d\u306f\u7fcc\u5e741\u670810\u65e5\u304c\u671f\u9650\u3067\u3057\u305f\u304c\u30017\u6708\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u7d66\u4e0e\u7b49\u304b\u3089\u9069\u7528\u304c\u5e83\u304c\u308a\u3001\u5e74\u672b\u8abf\u6574\u306e\u4e8b\u52d9\u3092\u8003\u616e\u3057\u306610\u65e5\u9593\u306e\u7336\u4e88\u304c\u8a2d\u3051\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<h3>\u524d\u671f\u5206\u30fb\u5f8c\u671f\u5206\u306e\u7d0d\u4ed8\u671f\u9650\u4e00\u89a7<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 56.5%\">\n<col style=\"width: 43.5%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u5bfe\u8c61\u671f\u9593<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u7d0d\u4ed8\u671f\u9650<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">1\u6708\u301c6\u6708\u652f\u6255\u5206<\/td>\n<td style=\"text-align: left\">7\u670810\u65e5<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">7\u6708\u301c12\u6708\u652f\u6255\u5206<\/td>\n<td style=\"text-align: left\">\u7fcc\u5e741\u670820\u65e5<\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u308c\u3089\u306e\u7d0d\u4ed8\u671f\u9650\u304c\u571f\u66dc\u65e5\u3001\u65e5\u66dc\u65e5\u3001\u795d\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u3001\u4f11\u65e5\u660e\u3051\u306e\u65e5\u304c\u7d0d\u4ed8\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3068\u5e74\u672b\u8abf\u6574\u3067\u7b97\u51fa\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3092\u6bd4\u8f03\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u4e0a\u56de\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u308b\u5f93\u696d\u54e1\u5074\u3078\u9084\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_kigen.htm\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\uff08\u6cd5\u5b9a\u7d0d\u671f\u9650\uff09\u53ca\u3073\u632f\u66ff\u65e5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/12842\/\" data-lkc-id=\"2266\" 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\">\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u3068\u306f\uff1f\u8a18\u5165\u4f8b\u30fb\u63d0\u51fa\u671f\u9650\u30fb2026\u5e749\u6708\u306e\u69d8\u5f0f\u5909\u66f4\u307e\u3067\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u66f8\u306e\u66f8\u304d\u65b9\u306f\uff1f\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u66f8\uff08\u6240\u5f97\u7a0e\u5fb4\u53ce\u9ad8\u8a08\u7b97\u66f8\uff09\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b\u69d8\u5f0f\u3092\u9078\u3073\u3001\u652f\u6255\u5e74\u6708\u65e5\u30fb\u4eba\u54e1\u30fb\u672c\u7a0e\u984d\u30fb\u5fb4\u53ce\u7fa9\u52d9\u8005\u60c5\u5831\u3092\u9806\u306b\u8a18\u5165\u3057\u3066\u671f\u9650\u5185\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u69d8\u5f0f\u306f\u6240\u5f97\u306e\u7a2e\u985e\u3054\u3068\u306b10\u7a2e\u985e\u524d\u5f8c\u3042\u308b\u539f\u5247\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u5fb4\u53ce\u3057\u305f\u7fcc\u670810\u65e5\u307e\u30672026\u5e749\u670824\u65e5\u304b\u3089\u69d8\u5f0f\u304cA4\u5358\u7968\u5f0f\u306b\u5909\u66f4Q. \u7d0d\u671f\u306e\u7279\u4f8b\u3092\u4f7f\u3046\u3068\u7d0d\u4ed8\u306f\u3044\u3064\u306b\u306a\u308b\uff1fA. \u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u4e3b\u306f\u5e742\u56de\uff081\u301c6\u6708\u5206\uff1a7\u670810\u65e5\u30017\u301c12\u6708\u5206\uff1a\u7fcc\u5e741\u670820\u65e5\uff09\u306b\u307e\u3068\u3081\u3089\u308c\u307e\u3059\u3002\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u306e\u652f\u6255\u8005\u304c\u652f\u6255\u984d\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u3066\u56fd\u306b\u7d0d\u4ed8\u3059\u308b\u6240\u5f97\u7a0e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u6e90\u6cc9\u5fb4\u53ce\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8\u306f\uff1f<\/h2>\n<p>\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u5e7412\u56de\u3060\u3063\u305f\u7d0d\u4ed8\u4e8b\u52d9\u304c\u5e742\u56de\u3067\u6e08\u3080\u3088\u3046\u306b\u306a\u308a\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306e\u4f5c\u696d\u8ca0\u62c5\u304c\u5927\u5e45\u306b\u8efd\u6e1b\u3055\u308c\u308b\u70b9\u3067\u3059\u3002<\/p>\n<p>\u7d0d\u4ed8\u56de\u6570\u304c\u6e1b\u308b\u3053\u3068\u3067\u3001\u6bce\u6708\u306e\u7d0d\u4ed8\u624b\u7d9a\u304d\u306b\u304b\u304b\u308b\u6642\u9593\u3084\u632f\u8fbc\u624b\u6570\u6599\u306a\u3069\u306e\u9593\u63a5\u30b3\u30b9\u30c8\u3082\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u7336\u4e88\u3055\u308c\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u3092\u4e00\u6642\u7684\u306b\u4e8b\u696d\u8cc7\u91d1\u3068\u3057\u3066\u6d3b\u7528\u3067\u304d\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306e\u9762\u3067\u3082\u67d4\u8edf\u6027\u304c\u751f\u307e\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u4e0d\u5b89\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7279\u4f8b\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3064\u3064\u5b9f\u969b\u306b\u306f\u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u3068\u3044\u3046\u904b\u7528\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h2>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u30fb\u6ce8\u610f\u70b9\u306f\uff1f<\/h2>\n<p>\u534a\u5e74\u5206\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u305f\u3081\u30011\u56de\u3042\u305f\u308a\u306e\u7d0d\u4ed8\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff\u304c\u51fa\u3084\u3059\u3044\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u8cc7\u91d1\u7e70\u308a\u3078\u306e\u5f71\u97ff<\/h3>\n<p>\u4e8b\u696d\u898f\u6a21\u304c\u5927\u304d\u304f\u306a\u308b\u307b\u3069\u534a\u5e74\u5206\u306e\u5408\u8a08\u984d\u3082\u9ad8\u984d\u306b\u306a\u308a\u3084\u3059\u304f\u3001\u8a08\u753b\u7684\u306b\u8cc7\u91d1\u3092\u78ba\u4fdd\u3057\u3066\u304a\u304b\u306a\u3044\u3068\u7d0d\u4ed8\u6642\u306b\u8cc7\u91d1\u4e0d\u8db3\u306b\u9665\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u4f8b\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u6d3b\u304b\u3059\u305f\u3081\u306b\u3082\u3001\u65e5\u9803\u304b\u3089\u7d0d\u4ed8\u4e88\u5b9a\u984d\u3092\u898b\u7a4d\u3082\u308a\u3001\u8cc7\u91d1\u7e70\u308a\u8a08\u753b\u306b\u7d44\u307f\u8fbc\u3093\u3067\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u30da\u30ca\u30eb\u30c6\u30a3<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u7d0d\u671f\u9650\u307e\u3067\u306b\u6e90\u6cc9\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3067\u304d\u306a\u3044\u3068\u3001\u539f\u5247\u3068\u3057\u3066\u672c\u7a0e\u306e10\uff05\u306e\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7d0d\u7a0e\u306e\u544a\u77e5\u3092\u53d7\u3051\u308b\u3053\u3068\u306a\u304f\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u30665\uff05\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u8a08\u7b97\u3057\u305f\u52a0\u7b97\u7a0e\u984d\u304c5,000\u5186\u672a\u6e80\u306e\u5834\u5408\u306f\u5207\u308a\u6368\u3066\u3089\u308c\u3001\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u6271\u3044\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u534a\u5e74\u5206\u3092\u307e\u3068\u3081\u3066\u7d0d\u4ed8\u3059\u308b\u7d0d\u671f\u306e\u7279\u4f8b\u3067\u306f\u672c\u7a0e\u984d\u304c\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u9045\u5ef6\u6642\u306e\u8ca0\u62c5\u3082\u76f8\u5bfe\u7684\u306b\u5927\u304d\u304f\u306a\u308a\u3084\u3059\u3044\u70b9\u306f\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\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\/79894\/\" data-lkc-id=\"2267\" 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\">\u5f93\u696d\u54e1\u306e\u6240\u5f97\u7a0e\uff08\u6e90\u6cc9\u6240\u5f97\u7a0e\uff09\u306f\u3044\u3064\u6255\u3046\uff1f\u7d0d\u4ed8\u65b9\u6cd5\u3068\u5e74\u672b\u8abf\u6574\u306e\u6d41\u308c\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point\u6240\u5f97\u7a0e\u306f\u3044\u3064\u3001\u3069\u3046\u3084\u3063\u3066\u6255\u3046\uff1f\u5f93\u696d\u54e1\u306e\u6e90\u6cc9\u6240\u5f97\u7a0e\u306f\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u6708\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u539f\u5247\uff1a\u7d66\u4e0e\u652f\u6255\u6708\u306e\u7fcc\u670810\u65e5\u304c\u7d0d\u4ed8\u671f\u965010\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u306f\u5e742\u56de\u7d0d\u4ed8\u306e\u7279\u4f8b\u3042\u308a\u671f\u9650\u8d85\u904e\u3067\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u30fb\u5ef6\u6ede\u7a0e\u304c\u767a\u751fQ. \u5f93\u696d\u54e110\u4eba\u672a\u6e80\u306e\u5834\u5408\u3001\u7d0d\u4ed8\u671f\u9650\u306f\u3044\u3064\uff1fA. \u7279\u4f8b\u9069\u7528\u30671\u301c6\u6708\u5206\u306f7\u670810\u65e5\u30017\u301c12\u6708\u5206\u306f\u7fcc\u5e741\u670820\u65e5\u304c\u671f\u9650\u3067\u3059\u3002\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u306b\u306f\u6240\u5f97\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u4f01\u696d\u306f\u3001\u7d66\u4e0e\u304b\u3089\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u7d0d\u3081\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5f53\u8a18\u4e8b\u3067\u306f\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u3084\u7d0d\u4ed8\u65b9\u6cd5\u3001\u7279\u4f8b\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u5916\u306b\u306a\u3063\u305f\u5834\u5408\u306e\u624b\u7d9a\u304d\u306f\uff1f<\/h2>\n<p><span style=\"background-color: 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_15.htm\" target=\"_blank\" 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