{"id":3922,"date":"2021-03-08T11:00:29","date_gmt":"2021-03-08T02:00:29","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=3922"},"modified":"2026-10-21T14:17:45","modified_gmt":"2026-10-21T05:17:45","slug":"business-income","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/","title":{"rendered":"\u4e8b\u696d\u6240\u5f97\u3068\u306f\uff1f\u96d1\u6240\u5f97\u3068\u306e\u9055\u3044\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u526f\u696d\u5225\u306b\u5224\u65ad\u57fa\u6e96\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u4e8b\u696d\u6240\u5f97\u3068\u96d1\u6240\u5f97\u306f\u4f55\u304c\u9055\u3046\uff1f<\/div>\n<p><span class=\"summary-box__title_tag\"><strong>\u4e8b\u696d\u6240\u5f97\u306f\u3001\u4e8b\u696d\u6027\u304c\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u6240\u5f97\u3067\u3001\u8a8d\u3081\u3089\u308c\u306a\u3044\u5834\u5408\u306f\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u96d1\u6240\u5f97\u3067\u306f\u9752\u8272\u7533\u544a\u3084\u640d\u76ca\u901a\u7b97\u3092\u5229\u7528\u3067\u304d\u306a\u3044<\/li>\n<li>\u4e8b\u696d\u6240\u5f97\u306a\u3089\u9752\u8272\u7533\u544a\u3067\u6700\u592765\u4e07\u5186\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u6700\u592775\u4e07\u5186\uff09\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/li>\n<li>\u4f1a\u793e\u54e1\u306e\u526f\u696d\u306f\u3001\u6295\u6a5f\u6027\u3084\u672c\u696d\u53ce\u5165\u306a\u3069\u304b\u3089\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u3042\u308b<\/li>\n<\/ul>\n<p>\u4e8b\u696d\u6240\u5f97\u304b\u96d1\u6240\u5f97\u304b\u8ff7\u3046\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u524d\u306b\u7a0e\u52d9\u7f72\u3078\u76f8\u8ac7\u3057\u307e\u3057\u3087\u3046\u3002\n<\/p><\/div>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u55b6\u3093\u3067\u53ce\u5165\u3092\u5f97\u305f\u5834\u5408\u3001\u305d\u306e\u300c\u3082\u3046\u3051\u300d\u306f\u539f\u5247\u3068\u3057\u3066\u4e8b\u696d\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u305d\u306e\u53ce\u5165\u304c\u53cd\u5fa9\u7d99\u7d9a\u6027\u3084\u55b6\u5229\u6027\u3068\u3044\u3063\u305f\u4e8b\u696d\u6027\u3092\u6b20\u304f\u5834\u5408\u306b\u306f\u3001\u96d1\u6240\u5f97\u3068\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u4e8b\u696d\u6240\u5f97\u3068\u96d1\u6240\u5f97\u306e\u9055\u3044\u3084\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u9032\u3081\u65b9\u306e\u9055\u3044\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u4e8b\u696d\u6240\u5f97\u3068\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u5f97\u3068\u306f\u5378\u58f2\u696d\u3001\u5c0f\u58f2\u696d\u3092\u306f\u3058\u3081\u3001\u8fb2\u696d\u3084\u30b5\u30fc\u30d3\u30b9\u696d\u306a\u3069\u306e\u4e8b\u696d\u304b\u3089\u751f\u305a\u308b\u6240\u5f97\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span>\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u306e\u8cb8\u3057\u4ed8\u3051\u3084\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u6240\u5f97\u306f\u9664\u304d\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6240\u5f97\u306f\u300110\u7a2e\u985e\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u96d1\u6240\u5f97\u306f\u3001\u5229\u5b50\u6240\u5f97\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u7d66\u4e0e\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u3053\u3068\u3067\u3001\u4f8b\u3048\u3070\u516c\u7684\u5e74\u91d1\u7b49\u3084\u526f\u696d\u306b\u4fc2\u308b\u6240\u5f97\u306a\u3069\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u304b\u3089\u5f97\u3089\u308c\u305f\u53ce\u5165\u3067\u3082\u3001\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u306a\u3044\u3082\u306e\u306f\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u96d1\u6240\u5f97\u306f\u3001\u9752\u8272\u7533\u544a\u304c\u8a8d\u3081\u3089\u308c\u3066\u304a\u3089\u305a\u3001\u307e\u305f\u4ed6\u306e\u6240\u5f97\u533a\u5206\u3068\u306e\u640d\u76ca\u901a\u7b97\u304c\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u306a\u3069\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u5224\u65ad\u57fa\u6e96\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5224\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u81ea\u5df1\u306e\u8a08\u7b97\u3068\u5371\u967a\u306b\u304a\u3044\u3066\u72ec\u7acb\u3057\u3066\u55b6\u307e\u308c\u3001\u55b6\u5229\u6027\u3001\u6709\u511f\u6027\u3092\u6709\u3057\u3001\u304b\u3064\u53cd\u8986\u7d99\u7d9a\u3057\u3066\u9042\u884c\u3059\u308b\u610f\u601d\u3068\u793e\u4f1a\u7684\u5730\u4f4d\u3068\u304c\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/www.courts.go.jp\/app\/hanrei_jp\/detail2?id=56332\" rel=\"noopener\" target=\"_blank\">\u6700\u9ad8\u88c1\u5224\u6240\u5224\u4f8b\u96c6\u300c\u6700\u9ad8\u88c1\u7b2c\u4e8c\u5c0f\u6cd5\u5ef7\u662d\u548c56\u5e744\u670824\u65e5\uff08\u6240\u5f97\u7a0e\u66f4\u6b63\u6c7a\u5b9a\u51e6\u5206\u53d6\u6d88\uff09\u300d\uff5c\u6700\u9ad8\u88c1\u5224\u6240\u3001\u5168\u6587<\/a><\/p><\/blockquote>\n<p>\u4e8b\u696d\u6240\u5f97\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u30ea\u30b9\u30af\u3092\u8ca0\u3044\u3001\u81ea\u8eab\u306e\u5224\u65ad\u3067\u4e8b\u696d\u3092\u55b6\u307f\u3001\u305d\u306e\u884c\u70ba\u304c\u53cd\u5fa9\u7d99\u7d9a\u306a\u3069\u304b\u3089\u300c\u4e8b\u696d\u300d\u3068\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u307b\u304b\u306b\u672c\u696d\u304c\u3042\u308a\u3001\u8907\u696d\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u540c\u3058\u4e8b\u5b9f\u304c\u8a8d\u3081\u3089\u308c\u308c\u3070\u4e8b\u696d\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u6240\u5f97\u306e\u8a08\u7b97\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u5f97\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3067\u3059\u3002<\/b><\/span><\/p>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d \uff1d \u7dcf\u53ce\u5165\u91d1\u984d \uff0d \u5fc5\u8981\u7d4c\u8cbb<\/strong><\/div>\n<p>\u7dcf\u53ce\u5165\u91d1\u984d\u3068\u306f\u30011\u5e74\u9593\u306e\u4e8b\u696d\u6d3b\u52d5\u304b\u3089\u751f\u3058\u305f\u3059\u3079\u3066\u306e\u53ce\u5165\u91d1\u984d\u3067\u3059\u3002\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u91d1\u92ad\u3067\u306f\u306a\u304f\u7269\u54c1\u3067\u53d7\u3051\u53d6\u3063\u305f\u3082\u306e<\/li>\n<li>\u8ca9\u58f2\u5546\u54c1\u3092\u81ea\u5bb6\u7528\u306b\u6d88\u8cbb\u3001\u307e\u305f\u306f\u8d08\u7b54\u7528\u306b\u4f7f\u3063\u305f\u3082\u306e<\/li>\n<li>\u68da\u5378\u5546\u54c1\u306e\u640d\u5931\u88ab\u5bb3\u3067\u53d7\u3051\u53d6\u3063\u305f\u4fdd\u967a\u6599\u30fb\u8ce0\u511f\u91d1<\/li>\n<li>\u7a7a\u7bb1\u306a\u3069\u306e\u5ec3\u54c1\u3092\u58f2\u5374\u3057\u305f\u53ce\u5165<\/li>\n<li>\u4ed5\u5165\u5272\u5f15\u3084\u30ea\u30d9\u30fc\u30c8\u53ce\u5165<\/li>\n<\/ul>\n<\/div>\n<p>\u5fc5\u8981\u7d4c\u8cbb\u3068\u306f\u3001\u7dcf\u53ce\u5165\u91d1\u984d\u3092\u5f97\u308b\u305f\u3081\u306b\u76f4\u63a5\u8981\u3057\u305f\u8cbb\u7528\u306e\u307b\u304b\u3001\u8ca9\u58f2\u8cbb\u3001\u4e00\u822c\u7ba1\u7406\u8cbb\u305d\u306e\u4ed6\u696d\u52d9\u4e0a\u306e\u8cbb\u7528\u3092\u3044\u3044\u307e\u3059\u3002\u5546\u54c1\u4ed5\u5165\u4ee3\u91d1\u3067\u3042\u308b\u58f2\u4e0a\u539f\u4fa1\u306e\u307b\u304b\u3001\u7d66\u6599\u3001\u65c5\u8cbb\u4ea4\u901a\u8cbb\u3001\u4ea4\u969b\u8cbb\u3001\u5730\u4ee3\u5bb6\u8cc3\u306a\u3069\u306e\u8ca9\u58f2\u8cbb\u30fb\u4e00\u822c\u7ba1\u7406\u8cbb\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h4>\u81ea\u5b85\u517c\u4e8b\u696d\u6240\u306e\u5834\u5408\u306e\u5bb6\u4e8b\u95a2\u9023\u8cbb<\/h4>\n<p>\u81ea\u5b85\u517c\u4e8b\u696d\u6240\u3068\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u306e\u8a08\u4e0a\u306b\u306f\u3001\u6c17\u3092\u3064\u3051\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5bb6\u8cc3\u3001\u6c34\u9053\u5149\u71b1\u8cbb\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306a\u3069\u5bb6\u4e8b\u306b\u3082\u4e8b\u696d\u306b\u3082\u5229\u7528\u3057\u3066\u3044\u308b\u8cbb\u7528\u3092\u5bb6\u4e8b\u95a2\u9023\u8cbb\u3068\u3044\u3044\u307e\u3059\u304c\u3001\u5bb6\u4e8b\u95a2\u9023\u8cbb\u306b\u3064\u3044\u3066\u3001\u6240\u5f97\u7a0e\u6cd545\u67611\u98051\u53f7\u3067\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<blockquote><p>\u5c45\u4f4f\u8005\u304c\u652f\u51fa\u3057\u53c8\u306f\u7d0d\u4ed8\u3059\u308b\u6b21\u306b\u63b2\u3052\u308b\u3082\u306e\u306e\u984d\u306f\u3001\u305d\u306e\u8005\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u91d1\u984d\u3001\u4e8b\u696d\u6240\u5f97\u306e\u91d1\u984d\u3001\u5c71\u6797\u6240\u5f97\u306e\u91d1\u984d\u53c8\u306f\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u4e0a\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u306a\u3044\u3002<br \/>\n\u4e00\u3000\u5bb6\u4e8b\u4e0a\u306e\u7d4c\u8cbb\u53ca\u3073\u3053\u308c\u306b\u95a2\u9023\u3059\u308b\u7d4c\u8cbb\u3067\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u3082\u306e<\/p>\n<p>\u5f15\u7528\uff1a<a href=\"https:\/\/elaws.e-gov.go.jp\/document?lawid=340AC0000000033\" rel=\"noopener\" target=\"_blank\">\u6240\u5f97\u7a0e\u6cd5\u7b2c45\u6761\u7b2c1\u9805\u7b2c1\u53f7\uff5ce-GOV\u6cd5\u4ee4\u691c\u7d22<\/a><\/p><\/blockquote>\n<p>\u5bb6\u4e8b\u95a2\u9023\u8cbb\u3092\u6309\u5206\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u3068\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u696d\u52d9\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u304b\u3001\u696d\u52d9\u9042\u884c\u4e0a\u306e\u5fc5\u8981\u6027\u304c\u3042\u308b\u304b\u3001\u696d\u52d9\u306e\u305f\u3081\u91d1\u984d\u3092\u660e\u3089\u304b\u306b\u533a\u5225\u3067\u304d\u308b\u304b\u306a\u3069\u3092\u78ba\u8a8d\u3057\u3066\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h4>\u4e8b\u696d\u6240\u5f97\u306b\u542b\u307e\u308c\u306a\u3044\u53ce\u5165<\/h4>\n<p>\u4e8b\u696d\u7528\u306e\u8eca\u4e21\u3092\u58f2\u3063\u305f\u5834\u5408\u3067\u3059\u304c\u3001\u3053\u308c\u306f\u4e8b\u696d\u6240\u5f97\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u4e8b\u696d\u7528\u306e\u8eca\u306a\u306e\u306b\u3068\u601d\u308f\u308c\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001\u8b72\u6e21\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9810\u8caf\u91d1\u306e\u53d7\u53d6\u5229\u606f\u306f\u3001\u305f\u3068\u3048\u4e8b\u696d\u7528\u306e\u9810\u8caf\u91d1\u3067\u3042\u3063\u3066\u3082\u5229\u5b50\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u4e8b\u696d\u306e\u53ce\u5165\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u306a\u304c\u3089\u3001\u53d6\u5f15\u5148\u3084\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u8cb8\u4ed8\u91d1\u306e\u5229\u606f\u306a\u3069\u306f\u5229\u5b50\u6240\u5f97\u306b\u8a72\u5f53\u3057\u307e\u305b\u3093\u306e\u3067\u3001\u4e8b\u696d\u4e0a\u306e\u53d7\u53d6\u5229\u606f\u3068\u3057\u3066\u96d1\u53ce\u5165\u306b\u8a08\u4e0a\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4e8b\u696d\u6240\u5f97\u306b\u4fc2\u308b\u7a0e\u91d1\u306e\u4ed5\u7d44\u307f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u5f97\u306e\u6240\u5f97\u7a0e\u306f\u3001\u6240\u5f97\u91d1\u984d\u304b\u3089\u6240\u5f97\u63a7\u9664\u3092\u5dee\u3057\u5f15\u304d\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u6c42\u3081\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6240\u5f97\u91d1\u984d\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u3084\u53ce\u652f\u5185\u8a33\u66f8\u306b\u3088\u3063\u3066\u78ba\u5b9a\u3057\u307e\u3059\u3002\u3053\u306e\u3068\u304d\u3001\u4f5c\u6210\u306e\u6839\u62e0\u3068\u306a\u308b\u4f1a\u8a08\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7b2c\u4e00\u8868\u53ca\u3073\u7b2c\u4e8c\u8868\u3092\u4f5c\u6210\u3057\u307e\u3059\u304c\u3001\u8b72\u6e21\u6240\u5f97\u3084\u5c71\u6797\u6240\u5f97\u306a\u3069\u306e\u5206\u96e2\u8ab2\u7a0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u7b2c\u4e09\u8868\u3082\u4f5c\u6210\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u4e8b\u696d\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u3067\u640d\u5931\u304c\u3042\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u3092\u8a08\u7b97\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u4ed6\u306e\u5404\u7a2e\u6240\u5f97\u3067\u751f\u3058\u305f\u9ed2\u5b57\u91d1\u984d\u304b\u3089\u5dee\u5f15\u304d\u3059\u308b\u300c\u640d\u76ca\u901a\u7b97\u300d\u3092\u884c\u3044\u307e\u3059\u3002\u305d\u306e\u5f8c\u3001\u6276\u990a\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306a\u3069\u306e\u7a0e\u984d\u63a7\u9664\u3092\u884c\u3044\u3001\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d\u3092\u6c42\u3081\u3001\u7a0e\u7387\u3092\u639b\u3051\u3066\u6240\u5f97\u7a0e\u3092\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u7a0e\u7387\u306f5\uff05\u301c45\uff05\u306e7\u6bb5\u968e\u306b\u533a\u5206\u3055\u308c\u3066\u304a\u308a\u3001\u3053\u308c\u3092\u7d2f\u9032\u8ab2\u7a0e\u5236\u5ea6\u3068\u3044\u3044\u307e\u3059\uff08\u5206\u96e2\u8ab2\u7a0e\u3092\u9664\u304f\uff09\u3002<\/p>\n<p>\u3010\u6240\u5f97\u7a0e\u306e\u901f\u7b97\u8868\u3011<\/p>\n<table>\n<thead>\n<tr>\n<th>\u8ab2\u7a0e\u3055\u308c\u308b\u6240\u5f97\u91d1\u984d<\/th>\n<th>\u7a0e\u7387<\/th>\n<th>\u63a7\u9664\u984d<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">1,000\u5186\u304b\u30891,949,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">5%<\/td>\n<td style=\"text-align: left;\">0\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1,950,000\u5186\u304b\u30893,299,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">10%<\/td>\n<td style=\"text-align: left;\">97,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">3,300,000\u5186\u304b\u30896,949,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">20%<\/td>\n<td style=\"text-align: left;\">427,500\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">6,950,000\u5186\u304b\u30898,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">23%<\/td>\n<td style=\"text-align: left;\">636,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">9,000,000\u5186\u304b\u308917,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">33%<\/td>\n<td style=\"text-align: left;\">1,536,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">18,000,000\u5186\u304b\u308939,999,000\u5186\u307e\u3067<\/td>\n<td style=\"text-align: left;\">40%<\/td>\n<td style=\"text-align: left;\">2,796,000\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">40,000,000\u5186\u4ee5\u4e0a<\/td>\n<td style=\"text-align: left;\">45%<\/td>\n<td style=\"text-align: left;\">4,796,000\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2260.htm\" rel=\"noopener\" target=\"_blank\">No.2260 \u6240\u5f97\u7a0e\u306e\u7a0e\u7387\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u306a\u304a\u3001\u6240\u5f97\u7a0e\u984d\u306b\u306f\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u304c\u4e0a\u4e57\u305b\u3055\u308c\u307e\u3059\u3002\u4ee4\u548c9\u5e741\u67081\u65e5\u4ee5\u5f8c\u306b\u751f\u305a\u308b\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u9632\u885b\u7279\u5225\u6240\u5f97\u7a0e1\uff05\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e1.1\uff05\u3092\u3042\u308f\u305b\u305f2.1\uff05\u3068\u306a\u308a\u3001\u5408\u8a08\u306e\u7a0e\u7387\u306f\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1350.htm\" rel=\"noopener\" target=\"_blank\">No.1350 \u4e8b\u696d\u6240\u5f97\u306e\u8ab2\u7a0e\u306e\u3057\u304f\u307f\uff08\u4e8b\u696d\u6240\u5f97\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e8b\u696d\u6240\u5f97\u304b\u96d1\u6240\u5f97\u304b\u306e\u5224\u65ad\u57fa\u6e96\u306f\uff1f<\/h2>\n<p>\u696d\u52d9\u306e\u9042\u884c\u306b\u3088\u308a\u5f97\u305f\u6240\u5f97\u304c\u3001\u4e8b\u696d\u6240\u5f97\u30fb\u96d1\u6240\u5f97\u3044\u305a\u308c\u306b\u8a72\u5f53\u3059\u308b\u306e\u304b\uff1f\u305d\u306e\u5224\u65ad\u306f\u614e\u91cd\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u3092\u5f97\u305f\u306e\u304c\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308b\u30b1\u30fc\u30b9\u3068\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3067\u884c\u3063\u305f\u30b1\u30fc\u30b9\u305d\u308c\u305e\u308c\u306b\u3064\u3044\u3066\u3001\u5224\u65ad\u57fa\u6e96\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u3001\u6cd5\u4eba\u3092\u8a2d\u7acb\u305b\u305a\u3001\u300c\u500b\u4eba\u3067\u300d\u4e8b\u696d\u3092\u3057\u3066\u3044\u308b\u65b9\u3092\u6307\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u3067\u3042\u308b\u305f\u3081\u306e\u300c\u4e8b\u696d\u300d\u3068\u306f\u3001\u524d\u8ff0\u306e\u5224\u4f8b\u306e\u3068\u304a\u308a\u3001\u81ea\u5df1\u306e\u8a08\u7b97\u3068\u5371\u967a\u306b\u304a\u3044\u3066\u72ec\u7acb\u3057\u3066\u55b6\u307e\u308c\u3001\u55b6\u5229\u6027\u3001\u6709\u511f\u6027\u3092\u6709\u3057\u3001\u304b\u3064\u53cd\u5fa9\u7d99\u7d9a\u3057\u3066\u9042\u884c\u3059\u308b\u610f\u601d\u3068\u793e\u4f1a\u7684\u5730\u4f4d\u3068\u304c\u5ba2\u89b3\u7684\u306b\u8a8d\u3081\u3089\u308c\u308b\u696d\u52d9\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u8005\u3067\u3082\u3001\u672c\u696d\u4ee5\u5916\u3067\u53ce\u5165\u3092\u5f97\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u53ce\u5165\u304c\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306a\u306e\u304b\u300c\u96d1\u6240\u5f97\u300d\u306a\u306e\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e8b\u696d\u6240\u5f97\u306b\u4ed8\u968f\u3057\u3066\u767a\u751f\u3059\u308b\u53ce\u5165\u3067\u3042\u308c\u3070\u4e00\u822c\u7684\u306b\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u554f\u984c\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u4e8b\u696d\u3068\u95a2\u9023\u6027\u304c\u306a\u3044\u3082\u306e\u306f\u53d6\u6271\u3044\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u524d\u3005\u5e74\u5206\u306e\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u53ce\u5165<\/th>\n<th>\u66f8\u985e\u306e\u4fdd\u5b58\u7fa9\u52d9<\/th>\n<th>\u53ce\u652f\u5185\u8a33\u66f8\u306e\u6dfb\u4ed8<\/th>\n<th>\u8a18\u5e33\u7fa9\u52d9<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u5165300\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u306a\u3057<\/td>\n<td style=\"text-align: left;\" rowspan=\"2\">\u4e0d\u8981<\/td>\n<td style=\"text-align: left;\">\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u5165300\u4e07\u5186\u8d85<br \/>\n1,000\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u3042\u308a\uff08\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\uff09<\/td>\n<td style=\"text-align: left;\" rowspan=\"2\">\uff08\u300c\u8a18\u5e33\u7fa9\u52d9\u300d\u3067\u306f\u306a\u304f\u300c\u4fdd\u5b58\u7fa9\u52d9\u300d\u304c\u4e2d\u5fc3\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53ce\u51651,000\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u3042\u308a\uff08\u73fe\u91d1\u9810\u91d1\u53d6\u5f15\u7b49\u95a2\u4fc2\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\uff09<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981\uff08\u53ce\u652f\u5185\u8a33\u66f8\u306a\u3069\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u307e\u305f\u3001\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u72b6\u6cc1\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u4e3b\u5f35\u3057\u305f\u5834\u5408\u306e\u8aac\u660e\u53ef\u80fd\u6027\uff08\u5426\u8a8d\u30ea\u30b9\u30af\uff09\u306b\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u6240\u5f97\u306b\u304a\u3051\u308b\u8a18\u5e33\u30fb\u4fdd\u5b58\u306b\u306f\u7559\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" rel=\"noopener\" target=\"_blank\">No.1500 \u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81\u3001\u6cd5\u7b2c35\u6761\u300a\u96d1\u6240\u5f97\u300b\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4f1a\u793e\u54e1\u306e\u526f\u696d\u306e\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u526f\u696d\u3068\u3057\u3066\u884c\u3046\u53d6\u5f15\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3053\u3068\u304c\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u672c\u696d\u306e\u508d\u3089\u8a3c\u5238\u53d6\u5f15\u306a\u3069\u3092\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9\u3068\u3057\u3066\u884c\u3063\u3066\u3044\u308b\u4eba\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u306e\u30b5\u30a4\u30c9\u30d3\u30b8\u30cd\u30b9\u304c\uff08\u53d6\u5f15\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\uff09\u8b72\u6e21\u6240\u5f97\u7b49\u3084\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u3068\u3057\u3066\u533a\u5206\u3055\u308c\u308b\u306e\u304b\u3001\u307e\u305f\u4e8b\u696d\u6240\u5f97\uff08\u307e\u305f\u306f\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\uff09\u3068\u8a55\u4fa1\u3055\u308c\u308b\u306e\u304b\u304c\u554f\u984c\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7279\u306b\u53d6\u5f15\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u4e8b\u696d\u6240\u5f97\u306b\u3057\u3066\u5fc5\u8981\u7d4c\u8cbb\u306b\u3057\u305f\u3044\u3068\u601d\u3046\u306e\u306f\u5f53\u7136\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u306f\u96e3\u3057\u3044\u3053\u3068\u3082\u591a\u304f\u3001\u305d\u306e\u70b9\u3092\u5b9f\u969b\u306e\u30b1\u30fc\u30b9\u3092\u4f7f\u3063\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<h4>\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u5148\u7269\u53d6\u5f15\u58f2\u8cb7<\/h4>\n<p>\u9577\u3044\u9593\u3001\u5927\u304d\u306a\u91d1\u984d\u3092\u8cbb\u3084\u3057\u7d99\u7d9a\u7684\u306b\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u5148\u7269\u53d6\u5f15\u58f2\u8cb7\u3092\u884c\u3063\u3066\u3044\u3066\u640d\u5931\u304c\u51fa\u305f\u30b1\u30fc\u30b9\u3067\u3059\u3002\u3053\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u6b21\u306e\u70b9\u304c\u6c7a\u3081\u624b\u3068\u306a\u308a\u3001\u4e8b\u696d\u6240\u5f97\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u5148\u7269\u53d6\u5f15\u58f2\u8cb7\u306f\u3001\u3082\u3068\u3082\u3068\u6295\u6a5f\u6027\u304c\u5f37\u304f\u3001\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u3092\u5f97\u308b\u53ef\u80fd\u6027\u304c\u4f4e\u3044<\/li>\n<li>\u672c\u696d\u3067\u5b89\u5b9a\u3057\u305f\u9ad8\u984d\u53ce\u5165\u304c\u3042\u308b<\/li>\n<li>\u7d50\u5c40\u306f\u672c\u696d\u306e\u304b\u305f\u308f\u3089\u3001\u8da3\u5473\u3068\u5b9f\u76ca\u3092\u517c\u306d\u3066\u884c\u3063\u305f\u884c\u70ba\u3067\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<h4>FX\u53d6\u5f15<\/h4>\n<p>FX\u53d6\u5f15\u306f\u3001\u4f1a\u793e\u54e1\u306e\u9593\u3067\u3082\u4eba\u6c17\u3067\u3059\u3002FX\u53d6\u5f15\u3067\u306f\u3001\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\u3092\u53d6\u5f15\u984d1\u51043,000\u4e07\u5186\u3001\u53d6\u5f15\u56de\u65701,400\u56de\u30011\u65e5\u5e73\u574715\u6642\u9593\u8cbb\u3084\u3057\u3066\u884c\u3063\u305f\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3057\u305f\u3002\u3067\u3059\u304c\u3001\u3053\u3061\u3089\u3082\u5148\u306b\u8ff0\u3079\u305f\u300c\u6709\u4fa1\u8a3c\u5238\u30fb\u5546\u54c1\u5148\u7269\u53d6\u5f15\u58f2\u8cb7\u300d\u306e\u30b1\u30fc\u30b9\u3068\u540c\u69d8\u3001\u4e8b\u696d\u6240\u5f97\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3067\u3057\u305f\uff08\u8ab2\u7a0e\u4e0a\u306f\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u300d\u3068\u3057\u3066\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\uff09\u3002<\/p>\n<p>\u7406\u7531\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\u306f\u6295\u6a5f\u6027\u304c\u9ad8\u304f\u3001\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u306b\u3064\u306a\u304c\u3089\u306a\u3044<\/li>\n<li>\u81ea\u3089\u304c\u7d4c\u55b6\u3059\u308b\u4f1a\u793e\u304b\u3089\u5b89\u5b9a\u3057\u305f\u9ad8\u984d\u53ce\u5165\u304c\u3042\u308b<\/li>\n<li>\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\u3092\u884c\u3046\u306b\u5f53\u305f\u3063\u3066\u3001\u7cbe\u795e\u7684\u30fb\u8089\u4f53\u7684\u52b4\u529b\u3092\u8981\u3057\u3066\u3044\u306a\u3044<\/li>\n<li>\u53d6\u5f15\u306e\u305f\u3081\u306e\u8cc7\u91d1\u8abf\u9054\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044<\/li>\n<li>\u53d6\u5f15\u306e\u305f\u3081\u306e\u4eba\u7684\u7269\u7684\u8a2d\u5099\u3092\u8981\u3057\u3066\u3044\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<h4>\u91d1\u92ad\u8cb8\u4ed8<\/h4>\n<p>\u7279\u5b9a\u306e\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u91d1\u92ad\u306e\u8cb8\u4ed8\u3051\u3067\u8cb8\u5012\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306e\u4e8b\u4f8b\u3067\u3059\u3002\u3053\u306e\u4ef6\u306f\u3001\u4ee5\u4e0b\u306e\u7406\u7531\u304b\u3089\u8cb8\u4ed8\u4e8b\u696d\u8005\u3068\u3057\u3066\u306e\u30ec\u30d9\u30eb\u306b\u9054\u3057\u3066\u3044\u306a\u3044\u3068\u5224\u65ad\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u8005\u3068\u8cb8\u4ed8\u3051\u305f\u6cd5\u4eba\u304c\u7279\u6b8a\u306a\u95a2\u4fc2\u306b\u3042\u308b<\/li>\n<li>\u62c5\u4fdd\u304c\u306a\u3044\u3001\u307e\u305f\u306f\u5f62\u5f0f\u7684\u3067\u5b9f\u8cea\u7684\u306a\u4fa1\u5024\u304c\u306a\u3044<\/li>\n<li>\u91d1\u5229\u304c\u4f4e\u3059\u304e\u308b<\/li>\n<li>\u4fdd\u8a3c\u6599\u3092\u53d6\u3089\u305a\u9023\u5e2f\u4fdd\u8a3c\u4eba\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>\u9280\u884c\u304b\u3089\u878d\u8cc7\u3092\u5f97\u3089\u308c\u306a\u304b\u3063\u305f<\/li>\n<li>\u8cb8\u4ed8\u696d\u3068\u306f\u5225\u306b\u5b89\u5b9a\u3057\u305f\u7d66\u4e0e\u53ce\u5165\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4e0a\u8a18\u306f\u4e00\u4f8b\u3067\u3042\u308a\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u526f\u696d\u3082\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u524d\u306b\u306a\u3063\u3066\u614c\u3066\u306a\u3044\u3088\u3046\u306b\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306a\u3069\u306b\u76f8\u8ac7\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" rel=\"noopener\" target=\"_blank\">No.1500 \u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u96d1\u6240\u5f97\u3068\u5224\u5b9a\u3055\u308c\u308b\u3068\u4f55\u304c\u5909\u308f\u308b\uff1f<\/h2>\n<p>\u4e8b\u696d\u6240\u5f97\u3067\u306f\u306a\u304f\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3068\u5224\u5b9a\u3055\u308c\u308b\u3068\u3001\u7a0e\u5236\u4e0a\u306e\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u8d64\u5b57\u304c\u51fa\u305f\u5e74\u3084\u7bc0\u7a0e\u3092\u8003\u3048\u308b\u3046\u3048\u3067\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u306f\u3001\u6b21\u306e\u70b9\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"27%\">\u9805\u76ee<\/th>\n<th width=\"43%\">\u4e8b\u696d\u6240\u5f97<\/th>\n<th width=\"30%\">\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u640d\u76ca\u901a\u7b97<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u9752\u8272\u7533\u544a\u306a\u3089\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b<\/td>\n<td style=\"text-align: left;\">\u7e70\u308a\u8d8a\u305b\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u8272\u7533\u544a<\/td>\n<td style=\"text-align: left;\">\u9078\u629e\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u9078\u629e\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u9069\u7528\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e<br \/>\n\u30fb\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3067\u304d\u308b<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u3067\u304d\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7279\u306b\u5f71\u97ff\u304c\u5927\u304d\u3044\u306e\u306f\u640d\u76ca\u901a\u7b97\u3067\u3059\u3002\u4e8b\u696d\u6240\u5f97\u306a\u3089\u8d64\u5b57\u3092\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u304b\u3089\u5dee\u3057\u5f15\u3044\u3066\u6240\u5f97\u7a0e\u3092\u6e1b\u3089\u305b\u307e\u3059\u304c\u3001\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u3067\u306f\u305d\u306e\u8d64\u5b57\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u96d1\u6240\u5f97\u3069\u3046\u3057\u3067\u3042\u308c\u3070\u5185\u90e8\u3067\u76f8\u6bba\u3067\u304d\u307e\u3059\u3002\u540c\u3058\u533a\u5206\u306e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u305f\u3044\u3068\u3053\u308d\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/04\/09.htm\" rel=\"noopener\" target=\"_blank\">\u6cd5\u7b2c35\u6761\u300a\u96d1\u6240\u5f97\u300b\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e8b\u696d\u6240\u5f97\u3067\u7533\u544a\u3059\u308b\u3068\u3069\u3093\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\uff1f<\/h2>\n<p>\u4e8b\u696d\u6240\u5f97\u3067\u7533\u544a\u3059\u308b\u6700\u5927\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001\u9752\u8272\u7533\u544a\u5236\u5ea6\u3092\u5229\u7528\u3067\u304d\u308b\u3053\u3068\u3067\u3059\u3002\u6240\u5f97\u7a0e\u3067\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u308b\u306e\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u300c\u4e0d\u52d5\u7523\u6240\u5f97\u300d\u300c\u5c71\u6797\u6240\u5f97\u300d\u3067\u3001\u4f1a\u793e\u54e1\u304c\u526f\u696d\u3067\u4e8b\u696d\u6240\u5f97\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u3082\u9078\u3079\u307e\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f\u3001\u958b\u696d\u3057\u305f\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185\u304c\u671f\u9650\u3067\u3059\u3002\u5e33\u7c3f\u3084\u66f8\u985e\u306f\u539f\u5247\u3068\u3057\u30667\u5e74\u9593\uff08\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u7d0d\u54c1\u66f8\u306a\u3069\u306f5\u5e74\u9593\uff09\u4fdd\u5b58\u3057\u307e\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3057\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u671f\u9650\u5185\u306b\u63d0\u51fa\u3059\u308b\u3068\u3001\u6700\u9ad8\u984d\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ee4\u548c8\u5e74\u5206\u307e\u3067\u306f\u6700\u9ad855\u4e07\u5186\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u307e\u305f\u306fe-Tax\u3067\u306e\u7533\u544a\u3092\u884c\u3048\u3070\u6700\u9ad865\u4e07\u5186\u3067\u3059\u3002\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u300165\u4e07\u5186\u306e\u63a7\u9664\u306be-Tax\u3067\u306e\u9001\u4fe1\u304c\u5fc5\u8981\u306b\u306a\u308a\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u307e\u305f\u306f\u30c7\u30b8\u30bf\u30eb\u30b7\u30fc\u30e0\u30ec\u30b9\u4fdd\u5b58\u3092\u6e80\u305f\u3059\u3068\u6700\u592775\u4e07\u5186\u3001\u66f8\u9762\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f10\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u7c21\u6613\u306a\u5e33\u7c3f\u3067\u3082\u9752\u8272\u7533\u544a\u306f\u8a8d\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u63a7\u9664\u984d\u306f\u5c11\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u63a7\u9664\u984d\u306e\u533a\u5206\u306f\u6b21\u306e\u8a18\u4e8b\u3067\u304f\u308f\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"linkcard\" id=\"pz-lkc-83\" data-lkc-id=\"83\" data-post-id=\"3922\" data-click-token=\"65951a90c49f0335d44be13a0c3112783e112e297b8877402349ffca84b71a49\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50659\/\" data-lkc-id=\"83\" data-post-id=\"3922\" data-click-token=\"65951a90c49f0335d44be13a0c3112783e112e297b8877402349ffca84b71a49\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-siteicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2022\/04\/favicon.ico\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\">\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3068\u306f\uff1f\u66f8\u304d\u65b9\u30fb\u7a2e\u985e\u30fb\u63d0\u51fa\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\uff01<\/div><div class=\"lkc-excerpt\">    Point\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3068\u306f\u3069\u3093\u306a\u66f8\u985e\uff1f\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306f\u3001\u9752\u8272\u7533\u544a\u8005\u304c\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u51684\u30da\u30fc\u30b8\u306e\u66f8\u985e\u3067\u3001\u640d\u76ca\u8a08\u7b97\u66f8\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u3067\u69cb\u6210\u3055\u308c\u307e\u3059\u3002                    4\u7a2e\u985e\uff08\u4e00\u822c\u7528\u30fb\u8fb2\u696d\u7528\u30fb\u4e0d\u52d5\u7523\u7528\u30fb\u73fe\u91d1\u4e3b\u7fa9\u7528\uff09\u304b\u3089\u7528\u9014\u306b\u5fdc\u3058\u3066\u9078\u3076            65\u4e07\u5186\u63a7\u9664\u306b\u306f\u8907\u5f0f\u7c3f\u8a18\u306b\u52a0\u3048\u3001\u300ce-Tax\u306b\u3088\u308b\u7533\u544a\u300d\u307e\u305f\u306f\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u300d\u304c\u5fc5\u8981            \u63d0\u51fa\u65b9\u6cd5\u306f\u7a93\u53e3\u3001\u90f5\u9001\u3001e-Tax\u306e3\u629e        e-Tax\u3068\u66f8\u9762\u63d0\u51fa\u3067\u63a7\u9664\u984d\u306f\u3069\u3046\u9055\u3046\uff1fA. e-Tax\u306a\u3089\u6700\u592765\u4e07\u5186\uff08\u4ee4\u548c9\u5e74\u4ee5\u964d\u306f\u6700\u592775\u4e07\u5186\uff09\u3001\u66f8\u9762\u63d0\u51fa\u306f55\u4e07\u5186\uff08\u4ee4\u548c9\u5e74...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u751f\u8a08\u3092\u3068\u3082\u306b\u3059\u308b\u914d\u5076\u8005\u308415\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u304c\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u30666\u30ab\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u3001\u4e8b\u696d\u306b\u5c02\u3089\u5f93\u4e8b\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u300d\u3068\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u5c4a\u51fa\u66f8\u306b\u8a18\u8f09\u3057\u305f\u7d66\u4e0e\u306e\u91d1\u984d\u307e\u3067\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u8a18\u8f09\u3059\u308b\u7d66\u4e0e\u306f\u305d\u306e\u5c02\u5f93\u8005\u306e\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u9069\u6b63\u306a\u91d1\u984d\u3067\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3057\u307e\u3059\u30021\u670816\u65e5\u4ee5\u5f8c\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u3084\u3001\u65b0\u305f\u306b\u5c02\u5f93\u8005\u304c\u3044\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185\u304c\u671f\u9650\u3067\u3059\u3002<\/p>\n<h3>\u8cb8\u5012\u5f15\u5f53\u91d1\u3092\u8a08\u4e0a\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u306e\u9042\u884c\u4e0a\u751f\u3058\u305f\u58f2\u639b\u91d1\u3084\u8cb8\u4ed8\u91d1\u306b\u3064\u3044\u3066\u3001\u8cb8\u5012\u308c\u306b\u3088\u308b\u640d\u5931\u306e\u898b\u8fbc\u984d\u3092\u8cb8\u5012\u5f15\u5f53\u91d1\u3068\u3057\u3066\u7e70\u308a\u5165\u308c\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7e70\u5165\u984d\u304c\u5e74\u672b\u306b\u304a\u3051\u308b\u8cb8\u91d1\u306e\u5e33\u7c3f\u4fa1\u984d\u306e\u5408\u8a08\u984d\u306e5.5\uff05\u4ee5\u4e0b\uff08\u91d1\u878d\u696d\u306f3.3\uff05\u4ee5\u4e0b\uff09\u3067\u3042\u308c\u3070\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<h3>\u8d64\u5b57\u3092\u7e70\u308a\u8d8a\u3057\u30fb\u7e70\u308a\u623b\u3057\u3067\u304d\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u6240\u5f97\u304c\u8d64\u5b57\u306e\u5834\u5408\u3001\u640d\u76ca\u901a\u7b97\u3067\u3082\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u7d14\u640d\u5931\u3092\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u308a\u5404\u5e74\u5206\u306e\u6240\u5f97\u91d1\u984d\u304b\u3089\u63a7\u9664\u3067\u304d\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u524d\u5e74\u3082\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u524d\u5e74\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u8d64\u5b57\u3092\u76f8\u6bba\u3059\u308b\u7e70\u623b\u3057\u9084\u4ed8\u3082\u9078\u3079\u307e\u3059\u3002<\/p>\n<h3>\u767d\u8272\u7533\u544a\u3067\u3082\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u3092\u4f7f\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u767d\u8272\u7533\u544a\u3067\u3082\u3001\u5bb6\u65cf\u5f93\u696d\u54e1\u304c\u3044\u308b\u5834\u5408\u306f\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u307e\u3059\u3002<\/b><\/span>\u63a7\u9664\u984d\u306f\u3001\u6b21\u306e\u3069\u3061\u3089\u304b\u4f4e\u3044\u91d1\u984d\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u4e8b\u696d\u306e\u5c02\u5f93\u8005\u304c\u914d\u5076\u8005\u306e\u5834\u5408\u306f86\u4e07\u5186\u3001\u914d\u5076\u8005\u4ee5\u5916\u306e\u5834\u5408\u306f\u5c02\u5f93\u8005\u4e00\u4eba\u306b\u3064\u304d50\u4e07\u5186<\/li>\n<li>\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u524d\u306e\u4e8b\u696d\u6240\u5f97\u7b49\u306e\u91d1\u984d\u3092\u300c\u5c02\u5f93\u8005\u306e\u6570\uff0b1\u300d\u3067\u5272\u3063\u305f\u91d1\u984d<\/li>\n<\/ul>\n<\/div>\n<p>\u4e8b\u696d\u5c02\u5f93\u8005\u3068\u306f\u3001\u751f\u8a08\u3092\u3068\u3082\u306b\u3059\u308b\u914d\u5076\u8005\u308415\u6b73\u4ee5\u4e0a\u306e\u89aa\u65cf\u3067\u3001\u305d\u306e\u5e74\u3092\u901a\u3058\u30666\u30ab\u6708\u3092\u8d85\u3048\u308b\u671f\u9593\u50cd\u3044\u3066\u3044\u308b\u8005\u3092\u3044\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u5b9f\u969b\u306f\u300c\u767d\u8272\u7533\u544a\u5236\u5ea6\u300d\u3068\u3044\u3046\u3082\u306e\u306f\u306a\u304f\u3001\u9752\u8272\u7533\u544a\u4ee5\u5916\u306e\u7533\u544a\u3068\u3044\u3046\u610f\u5473\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2070.htm\" rel=\"noopener\" target=\"_blank\">No.2070 \u9752\u8272\u7533\u544a\u5236\u5ea6\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u4e8b\u696d\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u4e8b\u696d\u6240\u5f97\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u9032\u3081\u65b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>1. \u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u3001\u53ce\u652f\u5185\u8a33\u66f8\u306e\u4f5c\u6210<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e8b\u696d\u8005\u306e\u65b9\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u3001\u6700\u521d\u306b\u884c\u3046\u306e\u304c\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u53c8\u306f\u53ce\u652f\u5185\u8a33\u66f8\u306e\u4f5c\u6210\u3067\u3059\u3002<\/b><\/span>\u53ce\u652f\u5185\u8a33\u66f8\u3092\u4f8b\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1.png\" alt=\"\u53ce\u652f\u5185\u8a33\u66f8 \u4e00\u822c\u7528 1\u679a\u76ee \u5168\u4f53\" width=\"1500\" height=\"1060\" class=\"aligncenter size-full wp-image-74993\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1.png 1500w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1-300x212.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1-1024x724.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2025\/01\/syushi-1-768x543.png 768w\" sizes=\"auto, (max-width: 1500px) 100vw, 1500px\" \/><\/a><\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129.png\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-full wp-image-61736\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129.png\" alt=\"\u53ce\u652f\u5185\u8a33\u66f82\u30da\u30fc\u30b8\" width=\"1317\" height=\"930\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129.png 1317w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129-300x212.png 300w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129-1024x723.png 1024w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/9b279414fdf4950466183879d280a129-768x542.png 768w\" sizes=\"auto, (max-width: 1317px) 100vw, 1317px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\" rel=\"noopener\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u7b49\uff08\u4ee4\u548c\uff17\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u5206\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u53ce\u652f\u5185\u8a33\u66f8\u3084\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306f\u3001\u300c\u5f8c\u308d\u304b\u3089\u524d\u306b\u300d\u5411\u304b\u3063\u3066\u4f5c\u6210\u3059\u308b\u3068\u30b9\u30e0\u30fc\u30ba\u3067\u3059\u3002\u53ce\u652f\u5185\u8a33\u66f8\u306f2\u30da\u30fc\u30b8\u3042\u308b\u306e\u3067\u3001\u5148\u306b2\u30da\u30fc\u30b8\u76ee\u3092\u4f5c\u6210\u3057\u3001\u305d\u306e\u5408\u8a08\u984d\u30921\u30da\u30fc\u30b8\u76ee\u306b\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<h3>2. \u78ba\u5b9a\u7533\u544a\u66f8\u3078\u306e\u8ee2\u8a18<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u53ce\u652f\u5185\u8a33\u66f8\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u305f\u3068\u3053\u308d\u3067\u3001\u305d\u306e\u8a08\u7b97\u7d50\u679c\u3092\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8ee2\u8a18\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/b><\/span>\u53ce\u652f\u5185\u8a33\u66f8\u3068\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u3064\u306a\u3050\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u53ce\u652f\u5185\u8a33\u66f8\u3067\u96c6\u8a08\u3057\u305f\u300c\u53ce\u5165\u91d1\u984d\u300d\u3092\u8ee2\u8a18\u3059\u308b<\/li>\n<li>\u5bb6\u4e8b\u6d88\u8cbb\u3084\u305d\u306e\u4ed6\u306e\u53ce\u5165\u3092\u542b\u3081\u305f\u300c\u8a08\uff08\u5408\u8a08\uff09\u300d\u306e\u6b04\u3092\u8ee2\u8a18\u3059\u308b<\/li>\n<li>\u6240\u5f97\u7a0e\u306e\u8a08\u7b97\u306e\u57fa\u6e96\u3068\u306a\u308b\u300c\u6240\u5f97\u91d1\u984d\u300d\u3092\u8ee2\u8a18\u3059\u308b<\/li>\n<\/ol>\n<\/div>\n<h4>\uff081\uff09\u53ce\u5165\u91d1\u984d\u306e\u8ee2\u8a18<\/h4>\n<p>\u53ce\u652f\u5185\u8a33\u66f8\u3067\u96c6\u8a08\u3057\u305f\u300c\u53ce\u5165\u91d1\u984d\u300d\u3092\u8ee2\u8a18\u3057\u307e\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/cf569cee11704ce5abc6d818621090ac.png\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/cf569cee11704ce5abc6d818621090ac.png\" alt=\"\u53ce\u5165\u91d1\u984d\u306e\u8ee2\u8a18\" width=\"652\" height=\"798\" class=\"aligncenter size-full wp-image-84245\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/cf569cee11704ce5abc6d818621090ac.png 652w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2021\/03\/cf569cee11704ce5abc6d818621090ac-245x300.png 245w\" sizes=\"auto, (max-width: 652px) 100vw, 652px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/r07.htm\" rel=\"noopener\" 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