{"id":11553,"date":"2024-06-28T17:00:15","date_gmt":"2024-06-28T08:00:15","guid":{"rendered":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/?p=11553"},"modified":"2024-08-27T16:49:59","modified_gmt":"2024-08-27T07:49:59","slug":"step08","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/faq\/step\/step08.html","title":{"rendered":"\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306b\u306f\u4f55\u3092\u5165\u529b\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f\uff08\u5f93\u696d\u54e1\u7528\uff09"},"content":{"rendered":"<p>\u6240\u5f97\u306e\u898b\u7a4d\u984d\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u30fb\u914d\u5076\u8005\u30fb\u6276\u990a\u89aa\u65cf\u3054\u3068\u306b\u5165\u529b\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f\u4ee5\u4e0b\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<ul>\n<li><a 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href=\"https:\/\/biz.moneyforward.com\/support\/tax-adjustment\/guide\/flow\/employees-flow01.html\" target=\"_blank\" rel=\"nofollow noopener\">\u3053\u3061\u3089<\/a>\u306e\u30ac\u30a4\u30c9\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"ttl001\">\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044\u306b\u3064\u3044\u3066<\/h2>\n<p>\u4e00\u822c\u7684\u306b\u3001\u300c\u6240\u5f97\u300d\u3068\u306f\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u6bce\u6708\u7d66\u6599\u3092\u53d7\u3051\u53d6\u308b\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u7d66\u4e0e\u3084\u8cde\u4e0e\u306a\u3069\u306e\u53ce\u5165\u91d1\u984d\u304b\u3089<strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u984d<\/strong>\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br 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href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h15_05.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h15_05.png\" alt=\"\" width=\"589\" height=\"516\" class=\"alignnone size-full wp-image-11435\" \/><\/a><\/p>\n<h4>\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408<\/h4>\n<p>\u7d66\u4e0e\u6240\u5f97\u306e\u307f\u306e\u5834\u5408\u306f\u3001\u300c\u672c\u5e74\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u7a4d\u984d\u300d\u3092\u3082\u3068\u306b\u81ea\u52d5\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<br \/>\n\u304a\u5ba2\u3055\u307e\u81ea\u8eab\u306b\u3088\u308b\u767b\u9332\u64cd\u4f5c\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h17_29.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h17_29.png\" alt=\"\" width=\"578\" height=\"273\" class=\"alignnone size-full wp-image-11436\" \/><\/a><\/p>\n<p>\u4ed6\u306e\u4e8b\u696d\u8005\u304b\u3089\u3082\u7d66\u4e0e\u306e\u652f\u7d66\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u672c\u4e8b\u696d\u8005\u5916\u306e\u7d66\u4e0e\u53ce\u5165\u898b\u7a4d\u984d\u300d\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h22_30.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h22_30.png\" alt=\"\" width=\"577\" height=\"139\" class=\"alignnone size-full wp-image-11438\" \/><\/a><\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u984d\u300d\u3092\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h35_31.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h35_31.png\" alt=\"\" width=\"584\" height=\"146\" class=\"alignnone size-full wp-image-11439\" \/><\/a><\/p>\n<div class=\"box-error\">\n<strong>\uff1c\u3054\u6ce8\u610f\uff1e<\/strong><br 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class=\"alignnone size-full wp-image-11441\" \/><\/a><\/p>\n<p>\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u6240\u5f97\u300d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u306b\u52a0\u3048\u3001\u300c\u6240\u5f97\u91d1\u984d\u300d\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3054\u767b\u9332\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h46_34.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_07h46_34.png\" alt=\"\" width=\"544\" height=\"370\" class=\"alignnone size-full wp-image-11442\" \/><\/a><\/p>\n<h3 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src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h12_20.png\" alt=\"\" width=\"549\" height=\"276\" class=\"alignnone size-full wp-image-11444\" \/><\/a><\/p>\n<p>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u3084\u7279\u5b9a\u652f\u51fa\u63a7\u9664\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u304b\u3089\u63a7\u9664\u3059\u308b\u984d\u300d\u3082\u5165\u529b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h16_38.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h16_38.png\" alt=\"\" width=\"530\" height=\"145\" class=\"alignnone size-full wp-image-11445\" \/><\/a><\/p>\n<div 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\/><\/a><\/p>\n<p>\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u6240\u5f97\u300d\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u306b\u52a0\u3048\u3001\u300c\u6240\u5f97\u91d1\u984d\u300d\u306b\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3054\u767b\u9332\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h22_36.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h22_36.png\" alt=\"\" width=\"543\" height=\"369\" class=\"alignnone size-full wp-image-11447\" \/><\/a><\/p>\n<h3 id=\"ttl002-3\">\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\uff08\u898b\u7a4d\u984d\uff09<\/h3>\n<p>\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u306f\u3001\u5f93\u696d\u54e1\u7528\u306e\u300c<a href=\"https:\/\/tax-adjustment.moneyforward.com\/my\/year_end_tax_adjustment\/steps\/dependent\/existence\/edit\" target=\"_blank\" rel=\"nofollow noopener\">\u6276\u990a\u89aa\u65cf<\/a>\u300d\u753b\u9762\u3067\u300c\u6240\u5f97\u306e\u898b\u7a4d\u984d\u300d\u3092\u767b\u9332\u3057\u307e\u3059\u3002<br \/>\n\u7d66\u4e0e\u6240\u5f97\u306b\u95a2\u3057\u3066\u3082\u81ea\u52d5\u8a08\u7b97\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u624b\u5143\u3067\u8a08\u7b97\u3057\u305f\u91d1\u984d\u3092\u3054\u767b\u9332\u304f\u3060\u3055\u3044\u3002<br \/>\n<a href=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h38_07.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/wordpress04-uploads.moneyforward.com\/wp-content\/uploads\/sites\/15\/2024\/06\/2024-06-09_08h38_07.png\" alt=\"\" width=\"585\" height=\"581\" class=\"alignnone size-full wp-image-11449\" \/><\/a><\/p>\n<h2 id=\"ttl003\">\u5404\u6240\u5f97\u306e\u7a2e\u985e<\/h2>\n<h3>\u7d66\u4e0e\u6240\u5f97<\/h3>\n<p>\u300c\u7d66\u4e0e\u6240\u5f97\u300d\u3068\u306f\u3001\u4ff8\u7d66\u30fb\u7d66\u4e0e\u30fb\u8cde\u4e0e\u30fb\u8cc3\u91d1\u7b49\u306b\u3088\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u672c\u4eba\u3068\u914d\u5076\u8005\u306e\u7d66\u4e0e\u6240\u5f97\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"box-info\">\n<ul style=\"margin: 0px 0px 0px 20px\">\n<li>\u30d1\u30fc\u30c8\u30bf\u30a4\u30de\u30fc\u3084\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u652f\u6255\u3044\u3092\u53d7\u3051\u305f\u91d1\u984d\u3082\u542b\u307f\u307e\u3059\u3002<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u306e\u7d66\u4e0e\u6240\u5f97\u306f\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u305b\u3093\u3002<\/li>\n<\/ul>\n<\/div>\n<h3>\u4e8b\u696d\u6240\u5f97<\/h3>\n<p>\u300c\u4e8b\u696d\u6240\u5f97\u300d\u3068\u306f\u3001\u5c0f\u58f2\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u7b49\u306e\u4e8b\u696d\u306b\u3088\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\uff1a1\u6708\u304b\u308912\u6708\u306b\u81ea\u55b6\u696d\u306a\u3069\u306e\u4e8b\u696d\u3067\u5f97\u305f<strong>\u7dcf\u53ce\u5165\u91d1\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\uff1a<strong>1\u6708\u304b\u308912\u6708\u306b\u4e8b\u696d\u306e\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u5fc5\u8981\u3068\u306a\u3063\u305f\u58f2\u4e0a\u539f\u4fa1\u30fb\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u306e\u8cbb\u7528\u306e\u7dcf\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\uff08\u53ce\u5165-\u7d4c\u8cbb\uff09\uff1a\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<h3>\u96d1\u6240\u5f97<\/h3>\n<p>\u300c\u96d1\u6240\u5f97\u300d\u3068\u306f\u3001\u5229\u5b50\u6240\u5f97\u30fb\u914d\u5f53\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u4e8b\u696d\u6240\u5f97\u30fb\u7d66\u4e0e\u6240\u5f97\u30fb\u9000\u8077\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u8b72\u6e21\u6240\u5f97\u30fb\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\uff1a1\u6708\u304b\u308912\u6708\u306b\u516c\u7684\u5e74\u91d1\u7b49<sup>\u203b1<\/sup>\u3084\u526f\u696d\u306b\u4fc2\u308b\u53ce\u5165\u306e\u3046\u3061\u55b6\u5229\u3092\u76ee\u7684\u3068\u3057\u305f\u7d99\u7d9a\u7684\u306a\u53ce\u5165<sup>\u203b2<\/sup>\u3067\u5f97\u305f\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\uff1a<strong>\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3064\u3044\u3066\u5165\u529b\u3059\u308b\u5834\u5408\u306f\u53d7\u7d66\u8005\u306e\u5e74\u9f62\u3068\u7dcf\u53ce\u5165\u91d1\u984d\u306b\u5fdc\u3058\u305f\u516c\u7684\u5e74\u91d1\u7b49\u63a7\u9664\u984d<\/strong>\u3092\u3001\u305d\u306e\u4ed6\u306e\u5834\u5408\u306f\u53ce\u5165\u3092\u5f97\u308b\u306b\u3042\u305f\u308a\u751f\u3058\u305f\u5fc5\u8981\u7d4c\u8cbb\u306e\u7dcf\u984d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\uff08\u53ce\u5165-\u7d4c\u8cbb\uff09\uff1a\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002\n<\/ul>\n<p><small>\u203b1 \u56fd\u6c11\u5e74\u91d1\u30fb\u539a\u751f\u5e74\u91d1\u30fb\u5171\u6e08\u5e74\u91d1\u306a\u3069\u3092\u6307\u3057\u307e\u3059\u3002<\/small><br \/>\n<small>\u203b2 \u539f\u7a3f\u6599\u30fb\u5370\u7a0e\u30fb\u8b1b\u6f14\u6599\u30fb\u653e\u9001\u51fa\u6f14\u6599\u30fb\u8cb8\u91d1\u306e\u5229\u5b50\u30fb\u751f\u547d\u4fdd\u967a\u5951\u7d04\u7b49\u306b\u57fa\u3065\u304f\u5e74\u91d1\u306a\u3069\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/small><\/p>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1500\u300c\u96d1\u6240\u5f97\u300d | \u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u914d\u5f53\u6240\u5f97<\/h3>\n<p>\u300c\u914d\u5f53\u6240\u5f97\u300d\u3068\u306f\u3001\u682a\u4e3b\u3084\u51fa\u8cc7\u8005\u304c\u53d7\u3051\u53d6\u308b\u914d\u5f53\u3084\u6295\u8cc7\u4fe1\u8a17\u306e\u53ce\u76ca\u306e\u5206\u914d\u306b\u3088\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\uff1a1\u6708\u304b\u308912\u6708\u306b\u914d\u5f53\u3067\u5f97\u305f\u53ce\u5165\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u8ca0\u50b5\u306e\u5229\u5b50\uff1a<strong>\u5143\u672c\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306b\u8981\u3057\u305f\u8ca0\u50b5\u306e\u5229\u5b50\u306e\u7dcf\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\uff08\u53ce\u5165-\u7d4c\u8cbb\uff09\uff1a\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1330.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1330\u300c\u914d\u5f53\u6240\u5f97\u300d | \u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e0d\u52d5\u7523\u6240\u5f97<\/h3>\n<p>\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u3068\u306f\u3001\u4e0d\u52d5\u7523\u306e\u8cb8\u3057\u4ed8\u3051\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u308b\u6a29\u5229\u91d1\u30fb\u982d\u91d1\u30fb\u66f4\u65b0\u6599\u30fb\u540d\u7fa9\u66f8\u63db\u6599\u7b49\u306b\u3088\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\uff1a1\u6708\u304b\u308912\u6708\u306b\u4e0d\u52d5\u7523\u306e\u8cb8\u3057\u4ed8\u3051\u306b\u3088\u3063\u3066\u5f97\u305f<strong>\u7dcf\u53ce\u5165\u91d1\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\uff1a<strong>\u8cb8\u3057\u4ed8\u3051\u305f\u4e0d\u52d5\u7523\u306b\u3064\u3044\u3066\u306e\u4fee\u7e55\u8cbb\u30fb\u640d\u5bb3\u4fdd\u967a\u6599\u30fb\u79df\u7a0e\u516c\u8ab2\u30fb\u6e1b\u4fa1\u511f\u5374\u8cbb\u3084\u501f\u5165\u91d1\u5229\u5b50\u306e\u7dcf\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\uff08\u53ce\u5165-\u7d4c\u8cbb\uff09\uff1a\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u3002<\/li>\n<\/ul>\n<h3>\u9000\u8077\u6240\u5f97<\/h3>\n<p>\u300c\u9000\u8077\u6240\u5f97\u300d\u3068\u306f\u3001\u9000\u8077\u306b\u3088\u308a\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u308b\u9000\u8077\u624b\u5f53\u7b49\u306b\u3088\u308b\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u30af\u30e9\u30a6\u30c9\u5e74\u672b\u8abf\u6574\u3067\u306f\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u53ce\u5165\u91d1\u984d\uff1a1\u6708\u304b\u308912\u6708\u306b<strong>\u9000\u8077\u91d1\u3067\u5f97\u305f\u7dcf\u53ce\u5165\u91d1\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\uff08\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d\uff09\u7b49\uff1a<strong>\u9000\u8077\u6240\u5f97\u63a7\u9664\u984d<\/strong>\u3092\u5165\u529b\u3059\u308b\u3002<\/li>\n<li>\u6240\u5f97\u91d1\u984d\uff08\uff08\u53ce\u5165-\u7d4c\u8cbb\uff09\u00d71\/2 \u53c8\u306f \u53ce\u5165-\u7d4c\u8cbb\uff09\uff09\uff1a\u7279\u5b9a\u5f79\u54e1\u304b\u3069\u3046\u304b\u3067\u7570\u306a\u308b\u3002<\/li>\n<\/ul>\n<p>\u8a73\u7d30\u306f\u4ee5\u4e0b\u56fd\u7a0e\u5e81\u306e\u30da\u30fc\u30b8\u3092\u3054\u53c2\u7167\u304f\u3060\u3055\u3044\u3002<br \/>\n<a class=\"blank\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1420.htm\" target=\"_blank\" rel=\"nofollow noopener\">No.1420\u300c\u9000\u8077\u6240\u5f97\u300d | \u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e0a\u8a18\u4ee5\u5916\u306e\u6240\u5f97<\/h3>\n<p>\u4ee5\u4e0b\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u4e0a\u8a18\u4ee5\u5916\u306e\u6240\u5f97\u300d\u3067\u300c\u53ce\u5165\u91d1\u984d\u7b49\u300d\u300c\u5fc5\u8981\u7d4c\u8cbb\u300d\u300c\u6240\u5f97\u91d1\u984d\uff08\u4e00\u6642\u6240\u5f97\u53c8\u306f\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306f1\/2\uff09\u300d\u3092\u5165\u529b\u3057\u307e\u3059\u3002<\/p>\n<ul>\n<li>\u8b72\u6e21\u6240\u5f97<\/li>\n<li>\u5c71\u6797\u6240\u5f97<\/li>\n<li>\u4e00\u6642\u6240\u5f97<\/li>\n<li>\u7dcf\u5408\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5229\u5b50\u6240\u5f97<\/li>\n<li>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u9078\u629e\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u6240\u5f97\u7b49<\/li>\n<li>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u4e00\u822c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49<\/li>\n<li>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49<\/li>\n<li>\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49<\/li>\n<\/ul>\n<div 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