{"id":14610,"date":"2015-03-10T14:15:46","date_gmt":"2015-03-10T05:15:46","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=14610"},"modified":"2025-03-05T18:19:58","modified_gmt":"2025-03-05T09:19:58","slug":"additional-tax-delinquent-tax-incidental-taxes","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/14610\/","title":{"rendered":"\u5ef6\u6ede\u7a0e\u30fb\u52a0\u7b97\u7a0e\u3063\u3066\u4f55\uff1f\u9644\u5e2f\u7a0e\u306e\u7a2e\u985e\u3068\u8ab2\u305b\u3089\u308c\u308b\u6761\u4ef6\u307e\u3068\u3081"},"content":{"rendered":"<p>\u6cd5\u5b9a\u671f\u9650\u307e\u3067\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" 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title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u3001\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u3001\u91cd\u52a0\u7b97\u7a0e\u3001\u5ef6\u6ede\u7a0e\u3001\u5229\u5b50\u7a0e\u3001\u306e\u7dcf\u79f0\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u305d\u308c\u305e\u308c\u306e\u7a0e\u7a2e\u306b\u3088\u3063\u3066\u7b97\u51fa\u65b9\u6cd5\u306f\u7570\u306a\u308b\u305f\u3081\u3001\u300c\u52a0\u7b97\u7a0e\u300d\u3001\u300c\u5ef6\u6ede\u7a0e\u300d\u3001\u300c\u5229\u5b50\u7a0e\u300d\u306e3\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u3051\u3066\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h2>\u52a0\u7b97\u7a0e\u306e\u7a2e\u985e\u306b\u3064\u3044\u3066<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u7533\u544a\u304c\u9069\u6b63\u306b\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1189\/\" data-internallinksmanager029f6b8e52c=\"358\" title=\"\u4fee\u6b63\u7533\u544a\">\u4fee\u6b63\u7533\u544a<\/a>\u3084\u66f4\u6b63\u304c\u3042\u308a\u3001\u8ffd\u52a0\u672c\u7a0e\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u8ffd\u52a0\u672c\u7a0e\u306e10\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u3053\u306e\u91d1\u984d\u304c\u671f\u9650\u5185\u7533\u544a\u7a0e\u984d\u306850\u4e07\u5186\u306e\u3069\u3061\u3089\u304b\u591a\u3044\u65b9\u306e\u91d1\u984d\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u3064\u3044\u3066\u306f\u30015\uff05\u52a0\u7b97\u3055\u308c\u3066\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u305b\u305a\u3001\u52a0\u3048\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001<span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u671f\u9650\u5185\u306b\u652f\u6255\u308f\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306e10\uff05\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u3055\u308c\u308b\u524d\u306b\u3001\u81ea\u4e3b\u7684\u306b\u7d0d\u4ed8\u3057\u305f\u5834\u5408\u306b\u306f5\uff05\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u91cd\u52a0\u7b97\u7a0e<\/h3>\n<p>\u4e0a\u8a18\u306e\u5404\u52a0\u7b97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u5834\u5408\u3067\u3001\u4eee\u88c5\u3084\u4e8b\u5b9f\u306e\u96a0\u307a\u3044\u306b\u3088\u308a\u7533\u544a\u3057\u305f\u3001\u307e\u305f\u306f\u7533\u544a\u3092\u6020\u3063\u305f\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span>Point<\/span>\u91cd\u52a0\u7b97\u7a0e\u306e\u8ab2\u7a0e\u5272\u5408<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u904e\u5c11\u7533\u544a\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u8ffd\u52a0\u672c\u7a0e\u306e35\uff05\u304c\u8ab2\u7a0e<\/li>\n<li>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306e40\uff05\u304c\u8ab2\u7a0e<\/li>\n<li>\u4e0d\u7d0d\u4ed8\u52a0\u7b97\u7a0e\u306e\u4ee3\u308f\u308a\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u91d1\u306e35\uff05\u304c\u8ab2\u7a0e<\/li>\n<\/ul>\n<\/div>\n<h3>\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5ef6\u6ede\u7a0e\u306f\u3001\u6cd5\u5b9a\u7d0d\u4ed8\u671f\u9650\u307e\u3067\u306b\u652f\u6255\u308f\u308c\u308b\u3079\u304d\u7a0e\u91d1\u3092\u7d0d\u4ed8\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u307e\u305f\u3001\u671f\u9650\u5f8c\u306b\u4fee\u6b63\u3001\u66f4\u6b63\u307e\u305f\u306f\u6c7a\u5b9a\u306e\u51e6\u5206\u3092\u53d7\u3051\u305f\u969b\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u304c\u4e0d\u8db3\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u3082\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u5ef6\u6ede\u7a0e\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u3055\u308c\u308b\u307e\u3067\u306e\u65e5\u6570\u3092\u57fa\u306b\u8a08\u7b97\u3055\u308c\u307e\u3059\u304c\u3001\u672c\u7a0e\u304c1\u4e07\u5186\u306b\u6e80\u305f\u306a\u3044\u5834\u5408\u3001\u5ef6\u6ede\u7a0e\u306f\u767a\u751f\u3057\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5ef6\u6ede\u7a0e\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<h4>\u7d0d\u4ed8\u671f\u9650\uff08\u5e73\u621026\u5e741\u67081\u65e5\u4ee5\u5f8c\uff09\u306e\u7fcc\u65e5\u304b\u30892\u30ab\u6708\u306e\u9593\u306e\u5834\u5408<\/h4>\n<p>\u5e74\u7387\u300c7.3\uff05\u300d\u304b\u300c\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b1\uff05\u3092\u52a0\u3048\u305f\u5272\u5408\u300d\u306e\u3069\u3061\u3089\u304b\u4f4e\u3044\u65b9\u3092\u7d0d\u7a0e\u3059\u3079\u304d\u91d1\u984d\u306b\u4e57\u3058\u3001\u305d\u306e\u5024\u306b\u300c\u7a0e\u91d1\u306e\u5b8c\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u307e\u305f\u306f2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u6570\u300d\u306b\u5fdc\u3058\u305f\u5272\u5408\uff08\u300c\u7a0e\u91d1\u306e\u5b8c\u7d0d\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u307e\u305f\u306f2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u6570\u300d\/365\uff09\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u5ef6\u6ede\u7a0e\u984d=\u7d0d\u4ed8\u3059\u3079\u304d\u672c\u7a0e\u306e\u91d1\u984d\u00d7\uff08\u5e747.3\uff05\u307e\u305f\u306f\u300c\u7279\u4f8b\u57fa\u6e96\u5272\u5408 + 1\uff05\u300d\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u65b9\uff09\u00d7\u6ede\u7d0d\u65e5\u6570\u00f7365<\/strong><\/div>\n<h4>2\u30ab\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u306e\u5834\u5408<\/h4>\n<p>\u5e74\u7387\u300c14.6\uff05\u300d\u304b\u300c\u7279\u4f8b\u57fa\u6e96\u5272\u5408\u306b7.3\uff05\u3092\u52a0\u3048\u305f\u5272\u5408\u300d\u306e\u3069\u3061\u3089\u304b\u4f4e\u3044\u65b9\u3092\u7d0d\u7a0e\u3059\u3079\u304d\u984d\u306b\u4e57\u3058\u3001\u300c2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u306e\u65e5\u300d\u306b\u5fdc\u3058\u305f\u5272\u5408\uff08\u300c2\u30ab\u6708\u3092\u7d4c\u904e\u3059\u308b\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u5b8c\u7d0d\u306e\u65e5\u300d\/365\uff09\u3067\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<br \/>\n\u3000<br 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href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/264\/\" data-internallinksmanager029f6b8e52c=\"449\" 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