{"id":79208,"date":"2024-11-22T11:28:14","date_gmt":"2024-11-22T02:28:14","guid":{"rendered":"https:\/\/biz.moneyforward.com\/payroll\/basic\/?p=79208"},"modified":"2026-09-15T17:02:00","modified_gmt":"2026-09-15T08:02:00","slug":"%e9%80%80%e8%81%b7%e6%89%80%e5%be%97%e3%81%ae%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a5%a8%e3%81%a8%e3%81%af%ef%bc%9f%e6%8f%90%e5%87%ba%e4%b8%8d%e8%a6%81%e3%81%aa%e5%a0%b4%e5%90%88%e3%82%84%e5%bf%85","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/payroll\/basic\/79208\/","title":{"rendered":"\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\uff1f\u63d0\u51fa\u7bc4\u56f2\u62e1\u5927\u3067\u3069\u3046\u5909\u308f\u308b\uff1f\u66f8\u304d\u65b9\u30fb\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u4ee4\u548c8\u5e74\u304b\u3089\u4f55\u304c\u5909\u308f\u308b\uff1f<\/div>\n<p><strong>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u5206\u304b\u3089\u3001\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u7bc4\u56f2\u304c\u5f79\u54e1\u306e\u307f\u304b\u3089\u5168\u53d7\u7d66\u8005\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/p>\n<ul>\n<li>\u6539\u6b63\u5f8c\u306f\u5168\u54e1\u52063\u679a\u4f5c\u6210\u30fb\u63d0\u51fa\u304c\u5fc5\u8981\uff08\u203b\u5e02\u533a\u753a\u6751\u3078\u306e\u9000\u8077\u6240\u5f97\u306e\u7279\u5225\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5206\u306e\u9593\u3001\u63d0\u51fa\u3092\u7701\u7565\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306f\u3001\u672c\u4eba\u4ea4\u4ed8\u7528\u30fb\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u306e2\u679a\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\uff09<\/li>\n<li>\u5e02\u533a\u753a\u6751\u3078\u306e\u7279\u5225\u5fb4\u53ce\u7968\u306f\u5f53\u5206\u7701\u7565\u53ef<\/li>\n<li>\u7a0e\u984d0\u5186\u3067\u3082\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4f5c\u6210\u306f\u5fc5\u9808 <\/li>\n<\/ul>\n<p>Q. \u5f93\u696d\u54e1\u306e\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3082\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u304c\u5fc5\u8981\uff1f<\/p>\n<p>A. \u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u5206\u304b\u3089\u306f\u3001\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u554f\u308f\u305a\u5168\u54e1\u5206\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u9000\u8077\u91d1\u306b\u304b\u304b\u308b\u7a0e\u91d1\u3092\u8a18\u9332\u3057\u3001\u672c\u4eba\u3084\u7a0e\u52d9\u7f72\u3078\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u66f8\u985e\u3067\u3059\u3002\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u304b\u3089\u306f\u3001\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u7bc4\u56f2\u304c\u300c\u5f79\u54e1\u306e\u307f\u300d\u304b\u3089\u300c\u5168\u3066\u306e\u53d7\u7d66\u8005\u300d\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002\u672c\u8a18\u4e8b\u3067\u306f\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u7279\u5225\u5fb4\u53ce\u7968\u306e\u5f79\u5272\u3084\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u3001\u6700\u65b0\u306e\u4f5c\u6210\u624b\u9806\u307e\u3067\u307e\u3068\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u306f\u3001\u9000\u8077\u91d1\u306a\u3069\u306e\u9000\u8077\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3092\u8a18\u9332\u3057\u3001\u672c\u4eba\u3068\u7a0e\u52d9\u7f72\u3078\u5831\u544a\u3059\u308b\u305f\u3081\u306e\u6cd5\u5b9a\u8abf\u66f8\u3067\u3059\u3002\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3068\u3001\u5730\u65b9\u7a0e\u306b\u95a2\u3059\u308b\u300c\u7279\u5225\u5fb4\u53ce\u7968\u300d\u3092\u517c\u306d\u305f1\u679a\u306e\u69d8\u5f0f\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u9000\u8077\u91d1\u3092\u652f\u6255\u3046\u4f01\u696d\u306e\u4eba\u4e8b\u30fb\u7d4c\u7406\u90e8\u9580\u304c\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u7d66\u91d1\u984d\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u3001\u9000\u8077\u8005\u672c\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3084\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u969b\u306b\u3082\u5229\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u3068\u9000\u8077\u91d1\u306e\u9055\u3044<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u3068\u306f\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u8ab2\u7a0e\u533a\u5206\u306e\u540d\u79f0\u3067\u3042\u308a\u3001\u9000\u8077\u91d1\u3068\u306f\u4f01\u696d\u304c\u652f\u7d66\u3059\u308b\u91d1\u92ad\u305d\u306e\u3082\u306e\u3092\u6307\u3059\u7528\u8a9e\u3067\u3059\u3002\u4e21\u8005\u306f\u540c\u3058\u652f\u7d66\u3092\u5225\u306e\u89d2\u5ea6\u304b\u3089\u547c\u3093\u3067\u3044\u308b\u306b\u3059\u304e\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u7b2c30\u6761\u7b2c1\u9805\u3067\u306f\u3001\u9000\u8077\u6240\u5f97\u3092\u300c\u9000\u8077\u624b\u5f53\u3001\u4e00\u6642\u6069\u7d66\u305d\u306e\u4ed6\u306e\u9000\u8077\u306b\u3088\u308a\u4e00\u6642\u306b\u53d7\u3051\u308b\u7d66\u4e0e\u53ca\u3073\u3053\u308c\u3089\u306e\u6027\u8cea\u3092\u6709\u3059\u308b\u7d66\u4e0e\u306b\u4fc2\u308b\u6240\u5f97\u300d\u3068\u5b9a\u7fa9\u3057\u3066\u3044\u307e\u3059\u3002\u9000\u8077\u91d1\u3084\u4e00\u6642\u91d1\u3001\u89e3\u96c7\u4e88\u544a\u624b\u5f53\u3001\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u306a\u3069\u3082\u9000\u8077\u6240\u5f97\u306b\u542b\u307e\u308c\u3001\u901a\u5e38\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u7570\u306a\u308b\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3059\u3002\u4e00\u65b9\u3001\u9000\u8077\u91d1\u306f\u4eba\u4e8b\u52b4\u52d9\u306e\u5b9f\u52d9\u7528\u8a9e\u3067\u3001\u5728\u8077\u4e2d\u306e\u529f\u7e3e\u3084\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u3066\u652f\u6255\u308f\u308c\u308b\u91d1\u92ad\u3084\u8cc7\u7523\u3092\u6307\u3057\u3001\u4f01\u696d\u306b\u3088\u3063\u3066\u306f\u5236\u5ea6\u81ea\u4f53\u3092\u8a2d\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">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<h2>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u7bc4\u56f2\u306f\u4ee4\u548c8\u5e74\u304b\u3089\u3069\u3046\u5909\u308f\u3063\u305f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b\u53d7\u7d66\u8005\u306e\u7bc4\u56f2\u304c\u300c\u6cd5\u4eba\u306e\u5f79\u54e1\u306e\u307f\u300d\u304b\u3089\u300c\u5168\u3066\u306e\u5c45\u4f4f\u8005\uff08\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u554f\u308f\u305a\u5168\u54e1\uff09\u300d\u306b\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\u3002<\/strong><\/span>\u3053\u308c\u306f\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u898b\u76f4\u3057\u3067\u3001\u9000\u8077\u65e5\u3067\u306f\u306a\u304f\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u65e5\u3092\u57fa\u6e96\u306b\u65b0\u65e7\u30eb\u30fc\u30eb\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99\"><strong>\u6539\u6b63\u524d\u306f\u3001\u5f93\u696d\u54e1\u306b\u4ea4\u4ed8\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u672c\u4eba\u4ea4\u4ed8\u7528\u306e1\u679a\u306e\u307f\u3067\u8db3\u308a\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u6539\u6b63\u5f8c\u306f\u672c\u4eba\u4ea4\u4ed8\u7528\u306b\u52a0\u3048\u3066\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u30fb\u5e02\u533a\u753a\u6751\u63d0\u51fa\u7528\u306e\u5408\u8a083\u679a\u3092\u4f5c\u6210\u3057\u3001\u305d\u308c\u305e\u308c\u306b\u4ea4\u4ed8\u30fb\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span>\u4eba\u4e8b\u52b4\u52d9\u62c5\u5f53\u8005\u306b\u3068\u3063\u3066\u306f\u3001\u9000\u8077\u8005\u3054\u3068\u306e\u4e8b\u52d9\u91cf\u304c\u5897\u3048\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u9000\u8077\u6240\u5f97\u306e\u7279\u5225\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5206\u306e\u9593\u3001\u63d0\u51fa\u3092\u7701\u7565\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u3092\u7701\u7565\u3059\u308b\u5834\u5408\u306f\u3001\u672c\u4eba\u4ea4\u4ed8\u7528\u30fb\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u306e2\u679a\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002 <\/p>\n<h3>\u6539\u6b63\u524d\u5f8c\u306e\u63d0\u51fa\u7fa9\u52d9\u306e\u9055\u3044<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 31.4%\">\n<col style=\"width: 37.4%\">\n<col style=\"width: 31.1%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u4ee4\u548c7\u5e7412\u670831\u65e5\u4ee5\u524d\u306e\u652f\u6255\u5206<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u5206<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u53d7\u7d66\u8005\u3078\u306e\u4ea4\u4ed8<\/td>\n<td style=\"text-align: left\">\u5168\u54e1\u5fc5\u9808<\/td>\n<td style=\"text-align: left\">\u5168\u54e1\u5fc5\u9808\uff08\u5909\u66f4\u306a\u3057\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa<\/td>\n<td style=\"text-align: left\">\u5f79\u54e1\u306e\u307f<\/td>\n<td style=\"text-align: left\">\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u542b\u3080\u5168\u3066\u306e\u5c45\u4f4f\u8005<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa<\/td>\n<td style=\"text-align: left\">\u5f79\u54e1\u306e\u307f<\/td>\n<td style=\"text-align: left\">\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u542b\u3080\u5168\u3066\u306e\u5c45\u4f4f\u8005(\u7d4c\u904e\u63aa\u7f6e\u306b\u3088\u308a\u3001\u5f53\u5206\u306e\u9593\u306f\u7701\u7565\u53ef)<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">\u4f5c\u6210\u679a\u6570\uff08\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u5171\u901a\uff09<\/td>\n<td style=\"text-align: left\">\u5f79\u54e13\u679a\uff0f\u5f93\u696d\u54e11\u679a<\/td>\n<td style=\"text-align: left\">\u5168\u54e13\u679a<\/td>\n<\/tr>\n<\/table>\n<h3>\u5e02\u533a\u753a\u6751\u3078\u306e\u7279\u5225\u5fb4\u53ce\u7968\u63d0\u51fa\u306f\u7701\u7565\u3067\u304d\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u306b\u4fc2\u308b\u7279\u5225\u5fb4\u53ce\u7968\u306b\u3064\u3044\u3066\u306f\u3001\u5f53\u5206\u306e\u9593\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u3092\u7701\u7565\u3067\u304d\u308b\u7d4c\u904e\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span>\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306f\u539f\u5247\u3069\u304a\u308a\u5fc5\u8981\u306a\u305f\u3081\u3001\u6df7\u540c\u3057\u306a\u3044\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u5e74\u4e2d\u306b\u9000\u8077\u3057\u305f\u53d7\u7d66\u8005\u5206\u3092\u307e\u3068\u3081\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u542b\u3081\u305f\u5168\u4ef6\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u63d0\u51fa\u3059\u308b\u5834\u5408\u3001\u4ee4\u548c7\u5e74\u5206\u3068\u4ee4\u548c8\u5e74\u5206\u4ee5\u964d\u3068\u3067\u306f\u53d6\u308a\u307e\u3068\u3081\u306e\u5bfe\u8c61\u7bc4\u56f2\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u7d4c\u7406\u62c5\u5f53\u8005\u306f\u5e74\u5ea6\u3054\u3068\u306e\u53d6\u6271\u3044\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7421.htm\" target=\"_blank\" rel=\"noopener\">No.7421 \u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u63d0\u51fa\u4e0d\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308b\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306f\u3001\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u652f\u6255\u3046\u9000\u8077\u624b\u5f53\u7b49\u306b\u3064\u3044\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u5168\u3066\u306e\u5c45\u4f4f\u8005\u304c\u63d0\u51fa\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u6b7b\u4ea1\u9000\u8077\u306b\u4fc2\u308b\u4e00\u5b9a\u306e\u9000\u8077\u624b\u5f53\u7b49\u3084\u3001\u975e\u5c45\u4f4f\u8005\u3078\u306e\u9000\u8077\u624b\u5f53\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u306a\u304f\u5225\u306e\u652f\u6255\u8abf\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6b7b\u4ea1\u9000\u8077\u306e\u5834\u5408<\/h3>\n<p>\u6b7b\u4ea1\u9000\u8077\u306b\u3088\u308a\u9000\u8077\u624b\u5f53\u7b49\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u306a\u304f\u3001\u76f8\u7d9a\u7a0e\u6cd5\u306e\u898f\u5b9a\u306b\u3088\u308b\u652f\u6255\u8abf\u66f8(\u6b63\u5f0f\u540d\u79f0\u300c\u9000\u8077\u624b\u5f53\u91d1\u7b49\u53d7\u7d66\u8005\u5225\u652f\u6255\u8abf\u66f8\u300d)\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u6b7b\u4ea1\u306b\u3088\u308b\u9000\u8077\u91d1\u306f\u76f8\u7d9a\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u306e\u6cd5\u5b9a\u8abf\u66f8\u3068\u306f\u5225\u306e\u66f8\u5f0f\u3067\u5831\u544a\u3059\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<h3>\u975e\u5c45\u4f4f\u8005\u3078\u306e\u652f\u6255\u3044\u306e\u5834\u5408<\/h3>\n<p>\u6d77\u5916\u306b\u5c45\u4f4f\u3059\u308b\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3057\u3001\u56fd\u5185\u3067\u884c\u3063\u305f\u4eba\u7684\u5f79\u52d9\u306e\u63d0\u4f9b\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u9000\u8077\u624b\u5f53\u7b49\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3067\u306f\u306a\u304f\u3001\u975e\u5c45\u4f4f\u8005\u7b49\u306b\u652f\u6255\u308f\u308c\u308b\u7d66\u4e0e\u30fb\u5831\u916c\u30fb\u5e74\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u652f\u6255\u91d1\u984d\u304c\u5e74\u959350\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c0\u5186\u306e\u5834\u5408\u3067\u3082\u4f5c\u6210\u306f\u5fc5\u8981\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c0\u5186\u3067\u3042\u3063\u3066\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u305d\u306e\u3082\u306e\u306e\u4f5c\u6210\u30fb\u4ea4\u4ed8\u306f\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u304c\u9000\u8077\u91d1\u3092\u4e0a\u56de\u308a\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u304c0\u5186\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u6cd5\u5b9a\u8abf\u66f8\u3068\u3057\u3066\u306e\u4f5c\u6210\u7fa9\u52d9\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u4f5c\u6210\u679a\u6570\u3068\u4ea4\u4ed8\u30fb\u63d0\u51fa\u306e\u6d41\u308c\u306f\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u53d7\u7d66\u8005\u672c\u4eba\u3078\u306e\u4ea4\u4ed8\u304c\u5fc5\u9808\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u3082\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u3067\u3059\u304c\u3001\u307e\u3068\u3081\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u53d6\u6271\u3044\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3>\u53d7\u7d66\u8005\u3078\u306e\u4ea4\u4ed8\uff08\u5168\u54e1\u5fc5\u9808\uff09<\/h3>\n<p>\u9000\u8077\u624b\u5f53\u7b49\u3092\u652f\u6255\u3063\u305f\u5168\u3066\u306e\u53d7\u7d66\u8005\u306b\u5bfe\u3057\u3001\u4f01\u696d\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u4ea4\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u3042\u3089\u304b\u3058\u3081\u53d7\u7d66\u8005\u306e\u627f\u8afe\u3092\u5f97\u308b\u306a\u3069\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u66f8\u9762\u306b\u4ee3\u3048\u3066\u96fb\u78c1\u7684\u65b9\u6cd5\uff08\u30c7\u30fc\u30bf\uff09\u3067\u63d0\u4f9b\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3>\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\uff08\u6539\u6b63\u5f8c\u306f\u5168\u54e1\u5206\uff09<\/h3>\n<p>\u4ee4\u548c8\u5e741\u67081\u65e5\u4ee5\u5f8c\u306e\u652f\u6255\u5206\u304b\u3089\u306f\u3001\u5f79\u54e1\u30fb\u5f93\u696d\u54e1\u3092\u554f\u308f\u305a\u5168\u3066\u306e\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u3068\u652f\u6255\u3063\u305f\u5e74\u306e1\u67081\u65e5\u73fe\u5728\u306e\u53d7\u7d66\u8005\u306e\u4f4f\u6240\u5730\u306e\u5e02\u533a\u753a\u6751\u3078\u3001\u305d\u308c\u305e\u308c1\u679a\u305a\u3064\u63d0\u51fa\u3057\u307e\u3059\u3002\u81ea\u55b6\u696d\u8005\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u306e\u5171\u6e08\u91d1\u7b49\u3084\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u306e\u4e00\u6642\u91d1\u306a\u3069\u3001\u9000\u8077\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u53ce\u5165\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u8005\u3084\u53d7\u7d66\u8005\u306e\u5c45\u4f4f\u8005\u30fb\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306a\u3069\u306b\u5fdc\u3058\u3066\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7421.htm\" target=\"_blank\" rel=\"noopener\">No.7421 \u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u3010\u5f93\u696d\u54e1\u5074\u3011\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3044\u3064\u5fc5\u8981\u306b\u306a\u308b\uff1f<\/h2>\n<p>\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u5fc5\u8981\u3068\u3059\u308b\u306e\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3084\u4f4f\u6c11\u7a0e\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u3067\u3059\u3002\u4f1a\u793e\u5074\u304c\u6b63\u3057\u304f\u9000\u8077\u6240\u5f97\u7533\u544a\u66f8\u3092\u53d7\u7406\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3092\u6e08\u307e\u305b\u3066\u3044\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u672c\u4eba\u306b\u3088\u308b\u8ffd\u52a0\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u305b\u305a\u306b\u4e00\u5f8b20.42\u30d1\u30fc\u30bb\u30f3\u30c8\u306e\u7a0e\u7387\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u5834\u5408\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u306a\u3069\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u9000\u8077\u6240\u5f97\u3082\u7533\u544a\u66f8\u306b\u542b\u3081\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f4f\u6c11\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u4f4f\u6c11\u7a0e\u306f\u3001\u9000\u8077\u91d1\u306e\u652f\u6255\u6642\u306b\u7279\u5225\u5fb4\u53ce\u3055\u308c\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u5e02\u533a\u753a\u6751\u3078\u76f4\u63a5\u7d0d\u4ed8\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u901a\u5e38\u306f\u8ffd\u52a0\u306e\u4f4f\u6c11\u7a0e\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u7533\u544a\u66f8\u304c\u672a\u63d0\u51fa\u3060\u3063\u305f\u5834\u5408\u306a\u3069\u4f8b\u5916\u7684\u306a\u30b1\u30fc\u30b9\u3067\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u60c5\u5831\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u518d\u5c31\u8077\u3059\u308b\u5834\u5408\u306b\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u5fc5\u8981\uff1f<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306f\u5206\u96e2\u8ab2\u7a0e\u306e\u305f\u3081\u3001\u518d\u5c31\u8077\u5148\u3067\u306e\u5e74\u672b\u8abf\u6574\u306b\u542b\u3081\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u524d\u8077\u5206\u3092\u65b0\u3057\u3044\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3057\u3001\u5e74\u672b\u8abf\u6574\u306b\u53cd\u6620\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u518d\u5c31\u8077\u5148\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u306f\u539f\u5247\u3068\u3057\u3066\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u3067\u4f7f\u3046\u30b1\u30fc\u30b9\u306f\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u9000\u8077\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3069\u3046\u9055\u3046\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3068\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306e\u7a2e\u985e\u3068\u8ab2\u7a0e\u65b9\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306f\u9000\u8077\u91d1\u306b\u9650\u5b9a\u3057\u305f\u5206\u96e2\u8ab2\u7a0e\u3001\u7d66\u4e0e\u6240\u5f97\u306f\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u5168\u4f53\u3092\u5bfe\u8c61\u3068\u3057\u305f\u7dcf\u5408\u8ab2\u7a0e\u3067\u3059\u3002<\/p>\n<h3>\u8a18\u8f09\u5185\u5bb9\u306e\u9055\u3044<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u9000\u8077\u624b\u5f53\u7b49\u306e\u652f\u6255\u91d1\u984d\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3001\u52e4\u7d9a\u5e74\u6570\u306a\u3069\u304c\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u5e74\u9593\u306e\u7d66\u4e0e\u53ce\u5165\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\u91d1\u984d\u3001\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3001\u6276\u990a\u63a7\u9664\u306a\u3069\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u306e\u5185\u8a33\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8ab2\u7a0e\u65b9\u5f0f\u306e\u9055\u3044<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u306f\u9000\u8077\u6240\u5f97\u63a7\u9664\u30682\u5206\u306e1\u8ab2\u7a0e\u306b\u3088\u308a\u7a0e\u8ca0\u62c5\u304c\u5927\u304d\u304f\u8efd\u6e1b\u3055\u308c\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u306a\u3044\u5206\u96e2\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306f\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3067\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u305f\u4e0a\u3067\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u308b\u70b9\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3084\u7a0e\u91d1\u306f\u3069\u3046\u8a08\u7b97\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99\"><strong>\u9000\u8077\u6240\u5f97\u306b\u304b\u304b\u308b\u7a0e\u91d1\u306f\u3001\u9000\u8077\u91d1\u304b\u3089\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u5dee\u3057\u5f15\u304d\u3001\u305d\u306e\u6b8b\u984d\u3092\u539f\u52472\u5206\u306e1\u306b\u3057\u305f\u91d1\u984d\u306b\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong><\/span>\u63a7\u9664\u984d\u306f\u52e4\u7d9a\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5909\u308f\u308a\u3001\u52e4\u7d9a\u5e74\u657020\u5e74\u3092\u5883\u306b1\u5e74\u3042\u305f\u308a\u306e\u5358\u4fa1\u304c\u4e0a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/h3>\n<table>\n<colgroup>\n<col style=\"width: 17.7%\">\n<col style=\"width: 82.3%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u52e4\u7d9a\u5e74\u6570<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u306e\u8a08\u7b97\u5f0f<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">20\u5e74\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left\">40\u4e07\u5186 \u00d7 \u52e4\u7d9a\u5e74\u6570\uff0880\u4e07\u5186\u672a\u6e80\u306e\u5834\u5408\u306f80\u4e07\u5186\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">20\u5e74\u8d85<\/td>\n<td style=\"text-align: left\">800\u4e07\u5186 \uff0b 70\u4e07\u5186 \u00d7\uff08\u52e4\u7d9a\u5e74\u6570\uff0d20\u5e74\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u52e4\u7d9a\u5e74\u6570\u306b1\u5e74\u672a\u6e80\u306e\u7aef\u6570\u304c\u3042\u308b\u5834\u5408\u306f1\u5e74\u306b\u5207\u308a\u4e0a\u3052\u307e\u3059\u3002\u4f8b\u3048\u3070\u52e4\u7d9a20\u5e741\u304b\u6708\u3067\u3042\u308c\u307021\u5e74\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u63a7\u9664\u984d\u306f800\u4e07\u5186\uff0b70\u4e07\u5186\uff1d870\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"noopener\">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>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u3068\u7a0e\u984d\u306e\u8a08\u7b97\u624b\u9806<\/h3>\n<p>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306f\u300c\uff08\u9000\u8077\u91d1\uff0d\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u00d72\u5206\u306e1\u300d\uff081,000\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\u3067\u6c42\u3081\u3001\u3053\u306e\u91d1\u984d\u306b\u6240\u5f97\u7a0e\u7387\u3092\u9069\u7528\u3057\u3066\u6240\u5f97\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306f\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306b\u4e00\u5f8b10\u30d1\u30fc\u30bb\u30f3\u30c8\uff08\u90fd\u9053\u5e9c\u770c\u6c11\u7a0e4\u30d1\u30fc\u30bb\u30f3\u30c8\u3001\u5e02\u533a\u753a\u6751\u6c11\u7a0e6\u30d1\u30fc\u30bb\u30f3\u30c8\uff09\u3092\u639b\u3051\u3066\u7b97\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306f\u4ee3\u8868\u7684\u306a\u30b1\u30fc\u30b9\u306e\u8a66\u7b97\u4f8b\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 20.0%\">\n<col style=\"width: 18.1%\">\n<col style=\"width: 29.1%\">\n<col style=\"width: 32.8%\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center\"><strong>\u9000\u8077\u91d1<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u52e4\u7d9a\u5e74\u6570<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/strong><\/th>\n<th style=\"text-align: center\"><strong>\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">1,000\u4e07\u5186<\/td>\n<td style=\"text-align: left\">20\u5e74<\/td>\n<td style=\"text-align: left\">800\u4e07\u5186<\/td>\n<td style=\"text-align: left\">100\u4e07\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left\">400\u4e07\u5186<\/td>\n<td style=\"text-align: left\">10\u5e74<\/td>\n<td style=\"text-align: left\">400\u4e07\u5186<\/td>\n<td style=\"text-align: left\">0\u5186<\/td>\n<\/tr>\n<\/table>\n<p>\u9000\u8077\u91d1\u304c\u63a7\u9664\u984d\u3092\u4e0b\u56de\u308b\u5834\u5408\u3001\u8ab2\u7a0e\u9000\u8077\u6240\u5f97\u91d1\u984d\u306f0\u5186\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u30fb\u4f4f\u6c11\u7a0e\u3068\u3082\u306b\u304b\u304b\u308a\u307e\u305b\u3093\u3002\u306a\u304a\u3001\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u9000\u8077\u91d1\u306e\u652f\u6255\u984d\u306b\u5bfe\u3057\u306620.42\uff05\u306e\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u30fb\u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u306e\u4f8b\u5916<\/h3>\n<p>\u52e4\u7d9a5\u5e74\u4ee5\u4e0b\u306e\u9000\u8077\u91d1\u306b\u306f\u30012\u5206\u306e1\u8ab2\u7a0e\u304c\u5236\u9650\u3055\u308c\u308b\u4f8b\u5916\u30eb\u30fc\u30eb\u304c\u3042\u308a\u307e\u3059\u3002\u4e00\u822c\u5f93\u696d\u54e1\u306e\u5834\u5408\u306f\u300c\u77ed\u671f\u9000\u8077\u624b\u5f53\u7b49\u300d\u3068\u3057\u3066\u3001\u9000\u8077\u6240\u5f97\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u306e\u3046\u3061300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b2\u5206\u306e1\u8ab2\u7a0e\u304c\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u5f79\u54e1\u7b49\u304c\u5f79\u54e1\u3068\u3057\u3066\u306e\u52e4\u7d9a5\u5e74\u4ee5\u4e0b\u3067\u53d7\u3051\u53d6\u308b\u9000\u8077\u91d1\u306f\u300c\u7279\u5b9a\u5f79\u54e1\u9000\u8077\u624b\u5f53\u7b49\u300d\u3068\u3057\u3066\u3001\u63a7\u9664\u5f8c\u306e\u91d1\u984d\u5168\u4f53\u306b2\u5206\u306e1\u8ab2\u7a0e\u304c\u4e00\u5207\u9069\u7528\u3055\u308c\u306a\u3044\u70b9\u3067\u3001\u3055\u3089\u306b\u6271\u3044\u304c\u53b3\u3057\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u66f8\u304d\u65b9\u306f\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3059\u308b\u7528\u7d19\u306b\u3088\u308b\u4f5c\u6210\u65b9\u6cd5\u3068\u3001e-Tax\u30bd\u30d5\u30c8\u306b\u3088\u308b\u96fb\u5b50\u4f5c\u6210\u65b9\u6cd5\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u3082\u53d7\u7d66\u8005\u60c5\u5831\u3001\u652f\u7d66\u91d1\u984d\u3001\u63a7\u9664\u984d\u3001\u7a0e\u984d\u306e4\u9805\u76ee\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3059\u308b\u3053\u3068\u304c\u57fa\u672c\u3067\u3059\u3002<\/p>\n<h3>STEP1\uff1a\u4f5c\u6210\u65b9\u6cd5\u3092\u9078\u3076<\/h3>\n<p>\u7528\u7d19\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u304b\u3089\u300c\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u7279\u5225\u5fb4\u53ce\u7968\u300d\u306e\u69d8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u307e\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3067\u4e00\u62ec\u51e6\u7406\u3057\u305f\u3044\u5834\u5408\u306f\u3001e-Tax\u30bd\u30d5\u30c8\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u8abf\u66f8\u3068\u5408\u8a08\u8868\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u304c\u52b9\u7387\u7684\u3067\u3059\u3002<\/p>\n<h3>STEP2\uff1a\u57fa\u672c\u60c5\u5831\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u652f\u6255\u8005\uff08\u4f1a\u793e\uff09\u306e\u540d\u79f0\u30fb\u6240\u5728\u5730\u3001\u53d7\u7d66\u8005\uff08\u9000\u8077\u8005\uff09\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u307e\u305f\u306f\u6cd5\u4eba\u756a\u53f7\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u304c\u3001\u53d7\u7d66\u8005\u306b\u4ea4\u4ed8\u3059\u308b\u7528\u7d19\u306b\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30fb\u6cd5\u4eba\u756a\u53f7\u3092\u8a18\u8f09\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3>STEP3\uff1a\u9000\u8077\u624b\u5f53\u7b49\u306e\u91d1\u984d\u3068\u63a7\u9664\u984d\u3092\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u652f\u7d66\u3057\u305f\u9000\u8077\u91d1\u306e\u7dcf\u984d\u3068\u3001\u52e4\u7d9a\u5e74\u6570\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3057\u305f\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u8a18\u8f09\u6b04\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u7533\u544a\u66f8\u306e\u5185\u5bb9\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>STEP4\uff1a\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u30fb\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\u3084\u52e4\u7d9a\u5e74\u6570\u306a\u3069\u3092\u57fa\u306b\u9000\u8077\u6240\u5f97\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u30fb\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304a\u3088\u3073\u4f4f\u6c11\u7a0e\u3092\u8a08\u7b97\u3057\u3001\u305d\u306e\u7a0e\u984d\u3092\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u304a\u3088\u3073\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u300d\u306e\u6b04\u306b\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<h3>STEP5\uff1a\u4ea4\u4ed8\u30fb\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u53d7\u7d66\u8005\u3078\u306e\u4ea4\u4ed8\u306f\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u306b\u884c\u3044\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u30fb\u5e02\u533a\u753a\u6751\u3078\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u5834\u5408\u3082\u3001\u539f\u5247\u3068\u3057\u3066\u9000\u8077\u5f8c1\u304b\u6708\u4ee5\u5185\u3001\u307e\u305f\u306f\u3068\u308a\u307e\u3068\u3081\u3066\u7fcc\u5e741\u670831\u65e5\u307e\u3067\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/23100052.htm\" target=\"_blank\" rel=\"noopener\">F1-2 \u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u540c\u5408\u8a08\u8868\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4f5c\u6210\u6642\u306b\u6ce8\u610f\u3059\u3079\u304d\u30dd\u30a4\u30f3\u30c8\u306f\uff1f<\/h2>\n<p>\u9000\u8077\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u6b63\u3057\u304f\u4f5c\u6210\u3059\u308b\u306b\u306f\u3001\u7533\u544a\u66f8\u306e\u53d7\u9818\u3001\u52e4\u7d9a\u5e74\u6570\u306e\u6570\u3048\u65b9\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u53d6\u308a\u6271\u3044\u3001\u4ed6\u793e\u304b\u3089\u306e\u9000\u8077\u6240\u5f97\u306e\u5408\u7b97\u3068\u3044\u30464\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u3092\u53d7\u3051\u53d6\u308b<\/h3>\n<p><span style=\"background-color: #ffff99\"><strong>\u9000\u8077\u8005\u304b\u3089\u300c\u9000\u8077\u6240\u5f97\u306e\u53d7\u7d66\u306b\u95a2\u3059\u308b\u7533\u544a\u66f8\u300d\u3092\u5fc5\u305a\u53d7\u3051\u53d6\u308a\u307e\u3057\u3087\u3046\u3002<\/strong><\/span>\u3053\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u3042\u308c\u3070\u63a7\u9664\u3092\u9069\u7528\u3057\u305f\u901a\u5e38\u8a08\u7b97\u3001\u63d0\u51fa\u304c\u306a\u3051\u308c\u3070\u4e00\u5f8b20.42\u30d1\u30fc\u30bb\u30f3\u30c8\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u306a\u308a\u3001\u7a0e\u984d\u304c\u5927\u304d\u304f\u5909\u308f\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u306f\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981\u3067\u3001\u652f\u6255\u8005\u304c\u4fdd\u7ba1\u3059\u308b\u6271\u3044\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_37.htm\" target=\"_blank\" rel=\"noopener\">A2-29 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