{"id":52662,"date":"2021-11-19T15:49:32","date_gmt":"2021-11-19T06:49:32","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=52662"},"modified":"2026-01-08T16:53:43","modified_gmt":"2026-01-08T07:53:43","slug":"%e3%83%94%e3%82%a2%e3%83%8e%e6%95%99%e5%ae%a4%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%8b%e3%82%89%ef%bc%9f%e5%bf%85%e8%a6%81%e6%9b%b8%e9%a1%9e%e3%82%84","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52662\/","title":{"rendered":"\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\uff1f\u5fc5\u8981\u66f8\u985e\u3084\u7d4c\u8cbb\u306e\u6271\u3044\u307e\u3067\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2419\/\" data-lkc-id=\"3\" target=\"_blank\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div  class=\"lkc-favicon\"><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\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u3084\u308a\u65b9\u3068\u6d41\u308c\u3092\u5168\u304f\u5206\u304b\u3089\u306a\u3044\u4eba\u5411\u3051\u306b\u7c21\u5358\u306b\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3068\u306f\u30011\u5e74\u9593\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u300c\u6240\u5f97\u300d\u306b\u304b\u304b\u308b\u6240\u5f97\u7a0e\u3092\u7b97\u51fa\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u7533\u544a\u3057\u3066\u7d0d\u7a0e\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u306f\u3082\u3061\u308d\u3093\u3001\u4f1a\u793e\u54e1\u30fb\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u3067\u3082\u526f\u696d\u3067\u306e\u6240\u5f97\u304c\u4e00\u5b9a\u984d\u3092\u8d85\u3048\u305f\u5834\u5408\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306a\u3069\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3060\u3051\u3067\u306a\u304f\u3001\u4f1a\u793e\u54e1\u306e\u65b9\u3067\u3082\u3001\u526f\u696d\u3067\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6240\u5f97\u3092\u5f97\u305f\u30b1\u30fc\u30b9\u3084\u3001\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u305f\u3044\u30b1\u30fc\u30b9\u306a\u3069\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306f\u3001\u4f8b\u5e74\u539f\u5247...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u5148\u751f\u304c\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u5148\u751f\u304c\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\u306b\u52a0\u3048\u3066\u9752\u8272\u7533\u544a\u306e\u66f8\u985e\u306e\u7528\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<div class=\"summary-box__title\">\u9752\u8272\u7533\u544a\u306e\u66f8\u985e\u6e96\u5099<\/div>\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/56517\/\" data-internallinksmanager029f6b8e52c=\"510\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc<\/a>\u30ab\u30fc\u30c9\u304c\u3042\u308c\u3070\u6b21\u884c\u306e\u66f8\u985e\u306f\u4e0d\u8981\uff09<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff0b\u8eab\u5206\u8a3c\u660e\u66f8\uff08\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8\u306a\u3069\uff09<\/li>\n<li>\u5e33\u7c3f\uff08\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u5185\u5bb9\u306b\u5fdc\u3058\u3066\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"394\" title=\"\u5358\u5f0f\u7c3f\u8a18\">\u5358\u5f0f\u7c3f\u8a18<\/a>\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"419\" title=\"\u8907\u5f0f\u7c3f\u8a18\">\u8907\u5f0f\u7c3f\u8a18<\/a>\u306b\u3066\u4e8b\u696d\u3067\u8a18\u5e33\u3057\u3066\u3044\u308b\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u53ca\u3073\u7b2c\u4e8c\u8868\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/166\/\" data-internallinksmanager029f6b8e52c=\"484\" title=\"\u6c7a\u7b97\u66f8\">\u6c7a\u7b97\u66f8<\/a>\uff08<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/173\/\" data-internallinksmanager029f6b8e52c=\"224\" title=\"\u8cb8\u501f\u5bfe\u7167\u8868\">\u8cb8\u501f\u5bfe\u7167\u8868<\/a>\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/130\/\" data-internallinksmanager029f6b8e52c=\"210\" title=\"\u640d\u76ca\u8a08\u7b97\u66f8\">\u640d\u76ca\u8a08\u7b97\u66f8<\/a>\u3084\u7d66\u4e0e\u8cc3\u91d1\u306a\u3069\u306e\u8a18\u8f09\u3092\u3059\u308b\u66f8\u985e\uff09<\/li>\n<li>\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6dfb\u4ed8\u66f8\u985e\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41316\/\" data-internallinksmanager029f6b8e52c=\"44\" title=\"\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\">\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/46\/\" data-internallinksmanager029f6b8e52c=\"140\" title=\"\u533b\u7642\u8cbb\u63a7\u9664\">\u533b\u7642\u8cbb\u63a7\u9664<\/a>\u306a\u3069\uff09<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u308c\u3089\u4ee5\u5916\u306b\u3082\u3001\u30d4\u30a2\u30ce\u6559\u5ba4\u3060\u3051\u3067\u306a\u304f\u52e4\u52d9\u5148\u3067\u7d66\u4e0e\u307e\u305f\u306f\u5831\u916c\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/386\/\" data-internallinksmanager029f6b8e52c=\"442\" title=\"\u652f\u6255\u8abf\u66f8\">\u652f\u6255\u8abf\u66f8<\/a>\u306a\u3069\u3082\u7528\u610f\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u5831\u916c\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u3001\u652f\u6255\u8abf\u66f8\u306f\u7533\u544a\u306e\u53c2\u8003\u8cc7\u6599\u3068\u3057\u3066\u6d3b\u7528\u3057\u307e\u3059\u304c\u3001\u6dfb\u4ed8\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u3067\u306f\u306a\u304f\u767d\u8272\u7533\u544a\u3092\u3059\u308b\u969b\u306e\u5e33\u7c3f\u306f\u3001\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u7c21\u6613\u7684\u306a\u8a18\u5e33\u65b9\u6cd5\u3067\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u304a\u3088\u3073\u4fdd\u5b58\u81ea\u4f53\u306f\u5fc5\u8981\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u81ea\u8eab\u306e\u63c3\u3048\u3089\u308c\u308b\u66f8\u985e\u3092\u6574\u7406\u3057\u305f\u3046\u3048\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u5b9f\u65bd\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u5148\u751f\u304c\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u5148\u751f\u304c\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u3082\u306e\u306f\u6570\u591a\u304f\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u5177\u4f53\u7684\u306b\u306f\u5099\u54c1\u8cbb\u3001<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/66\/\" data-internallinksmanager029f6b8e52c=\"372\" title=\"\u6d88\u8017\u54c1\u8cbb\">\u6d88\u8017\u54c1\u8cbb<\/a>\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1326\/\" data-internallinksmanager029f6b8e52c=\"206\" title=\"\u65b0\u805e\u56f3\u66f8\u8cbb\">\u65b0\u805e\u56f3\u66f8\u8cbb<\/a>\u306a\u3069\u306e\u79d1\u76ee\u3068\u3057\u3066\u5e33\u7c3f\u306b\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u4e3b\u306a\u3082\u306e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u696d\u52d9\u5c02\u7528\u3068\u3057\u3066\u4f7f\u7528\u3059\u308b\u30c9\u30ec\u30b9\u3084\u6f14\u594f\u7528\u8863\u88c5\u306e\u8cfc\u5165\u8cbb\u3001\u30ec\u30f3\u30bf\u30eb\u4ee3<\/li>\n<li>\u697d\u8b5c\u4ee3<\/li>\n<li>\u30b9\u30bf\u30b8\u30aa\u8cbb<\/li>\n<li>\u697d\u5668\u306e\u4fee\u7406\u8cbb\u7528<\/li>\n<li>\u767a\u8868\u4f1a\u3084\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u6253\u3061\u4e0a\u3052\u7b49\u306e\u696d\u52d9\u76ee\u7684\u304c\u660e\u78ba\u306a\u5916\u98df\u8cbb\u7528<\/li>\n<li>\u4e8b\u696d\u3067\u4f7f\u7528\u3059\u308b\u6d88\u8017\u54c1\u3001\u6587\u623f\u5177\u306a\u3069\u306e\u8cbb\u7528<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u307b\u304b\u306b\u3082\u3001\u4e8b\u696d\u3068\u306e\u95a2\u9023\u6027\u304c\u660e\u78ba\u3067\u3001\u5fc5\u8981\u6027\u3084\u5408\u7406\u6027\u3092\u8aac\u660e\u3067\u304d\u308b\u652f\u51fa\u306b\u95a2\u3057\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u3048\u307e\u3059\u3002\u79c1\u7528\u3068\u5171\u7528\u3057\u3066\u3044\u308b\u3082\u306e\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u3067\u4f7f\u7528\u3057\u305f\u5206\u306e\u307f\u3092\u6309\u5206\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u666e\u6bb5\u304b\u3089\u306e\u5e33\u7c3f\u3092\u7d30\u304b\u304f\u5165\u308c\u3066\u3001\u53d6\u308a\u3053\u307c\u3057\u304c\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3069\u3046\u3059\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30d4\u30a2\u30ce\u6559\u5ba4\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u4eba\u306b\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"227\" title=\"\u914d\u5076\u8005\u63a7\u9664\">\u914d\u5076\u8005\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u53cd\u5bfe\u306b\u3001\u30d4\u30a2\u30ce\u6559\u5ba4\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u4eba\u304c\u914d\u5076\u8005\u306e\u7acb\u5834\u3067\u3042\u308a\u3001\u305d\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\uff08\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3068\u306a\u308b\u5834\u5408\uff09\u306b\u306f\u305d\u306e\u914d\u5076\u8005\u306e\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u914d\u5076\u8005\u306e\u6276\u990a\u306b\u5165\u3063\u3066\u3044\u3066\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u306a\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u3053\u3053\u3067\u8a00\u3046\u5408\u8a08\u6240\u5f97\u91d1\u984d\u3068\u306f\u3001\u305d\u306e\u4eba\u306e\u3059\u3079\u3066\u306e\u6240\u5f97\u3092\u5408\u8a08\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u6761\u4ef6\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<br \/>\n\u30ab\u30c3\u30b3\u5185\u306f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u5e74\u9f62\u304c12\u670831\u65e5\u73fe\u5728\u306770\u6b73\u4ee5\u4e0a\u306e\u5834\u5408\u3067\u3059\u3002<\/p>\n\n<table id=\"tablepress-568\" class=\"tablepress tablepress-id-568\">\n<thead>\n<tr class=\"row-1\">\n\t<th class=\"column-1\"><center>\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u308b\u7d0d\u7a0e\u8005\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d<\/center><\/th><th class=\"column-2\"><center>\u6240\u5f97\u63a7\u9664\u984d<\/center><\/th>\n<\/tr>\n<\/thead>\n<tbody class=\"row-striping row-hover\">\n<tr class=\"row-2\">\n\t<td class=\"column-1\"><center>900\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>38\u4e07\u5186\uff0848\u4e07\u5186\uff09<\/center><\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td class=\"column-1\"><center>900\u4e07\u5186\u8d85950\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>26\u4e07\u5186\uff0832\u4e07\u5186\uff09<\/center><\/td>\n<\/tr>\n<tr class=\"row-4\">\n\t<td class=\"column-1\"><center>950\u4e07\u5186\u8d851,000\u4e07\u5186\u4ee5\u4e0b<\/center><\/td><td class=\"column-2\"><center>13\u4e07\u5186\uff0816\u4e07\u5186\uff09<\/center><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-568 from cache -->\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1191.htm\" rel=\"noopener\" target=\"_blank\">No.1191 \u914d\u5076\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u307e\u305f\u3001\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u306e\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u3001133\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u304a\u3044\u3066\u3082\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/953\/\" data-internallinksmanager029f6b8e52c=\"64\" title=\"\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\">\u914d\u5076\u8005\u7279\u5225\u63a7\u9664<\/a>\u304c\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u306f\u6240\u5f97\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306e\u57fa\u6e96\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u5148\u7a0b\u306e\u57fa\u6e96\u306f\u6240\u5f97\u306e\u5408\u8a08\u984d\u306b\u3088\u3063\u3066\u6c7a\u3081\u3089\u308c\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u793e\u4f1a\u4fdd\u967a\u3067\u306f\u539f\u5247\u3068\u3057\u3066\u53ce\u5165\u984d\u306b\u3088\u3063\u3066\u5bfe\u8c61\u304b\u3069\u3046\u304b\u304c\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u8a08\u7b97\u65b9\u6cd5\u306f\u6240\u5f97\u7a0e\u306a\u3069\u3068\u306f\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u540c\u4e00\u751f\u8a08\u306e\u5834\u5408\u306b\u306f\u3001\u5e74\u9593\u306e\u53ce\u5165\u984d\u304c130\u4e07\u5186\u672a\u6e80\u3067\u3042\u308a\u3001\u4eca\u5f8c\u3082130\u4e07\u5186\u4ee5\u4e0a\u3068\u306a\u308b\u898b\u8fbc\u307f\u304c\u306a\u3044\u5834\u5408\u306b\u3001\u793e\u4f1a\u4fdd\u967a\u4e0a\u306e\u6276\u990a\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u969b\u306b\u81ea\u8eab\u306e\u6240\u5f97\u3068\u914d\u5076\u8005\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u914d\u5076\u8005\u63a7\u9664\u306a\u3069\u304c\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u3001\u307e\u305f\u793e\u4f1a\u4fdd\u967a\u306e\u9069\u7528\u95a2\u4fc2\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p>\u524d\u8ff0\u306e\u901a\u308a\u78ba\u5b9a\u7533\u544a\u306b\u306f\u7533\u8acb\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u671f\u9593\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u7533\u544a\u671f\u9593\u3092\u904e\u304e\u3066\u304b\u3089\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u672c\u6765\u7d0d\u3081\u308b\u7a0e\u91d1\u306b\u52a0\u3048\u3066\u3001\u300c\u5ef6\u6ede\u7a0e\u300d\u3084\u300c\u52a0\u7b97\u7a0e\u300d\u3068\u3044\u3063\u305f\u8ffd\u52a0\u306e\u7a0e\u8ca0\u62c5\u304c\u751f\u3058\u307e\u3059\u3002<\/b><\/span>\u5ef6\u6ede\u7a0e\u306f\u3001\u6cd5\u4ee4\u3067\u5b9a\u3081\u3089\u308c\u305f\u5229\u7387\u304c\u6bce\u5e74\u898b\u76f4\u3055\u308c\u3001\u7d0d\u4ed8\u304c\u9045\u308c\u308b\u307b\u3069\u8ca0\u62c5\u304c\u5897\u3048\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u3081\u306e\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u300d\u306f\u3001\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u5bfe\u3059\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u4ed8\u3059\u3079\u304d\u984d\u306e\u3046\u3061\u300150\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206\u306b\u306f15%\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306b\u306f20%\u306e\u5272\u5408\u3092\u4e57\u3058\u305f\u3082\u306e\u304c\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u7b97\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8abf\u67fb\u901a\u77e5\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7a0e\u7387\u304c5\uff05\u306b\u8efd\u6e1b\u3055\u308c\u308b\u5236\u5ea6\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u6240\u5f97\u3092\u96a0\u3059\u3001\u865a\u507d\u306e\u5e33\u7c3f\u3092\u4f5c\u6210\u3059\u308b\u306a\u3069\u3001\u4e0d\u6b63\u306a\u624b\u6bb5\u306b\u3088\u3063\u3066\u610f\u56f3\u7684\u306b\u7a0e\u91d1\u306e\u304c\u308c\u3092\u884c\u3063\u305f\u5834\u5408\u306b\u3001\u300c\u307b\u8131\u300d\u3068\u3044\u3046\u72af\u7f6a\u884c\u70ba\u3068\u3057\u3066\u6271\u308f\u308c10\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u3082\u3057\u304f\u306f1,000\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u3001\u307e\u305f\u306f\u3001\u305d\u306e\u4e21\u65b9\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u304f\u308c\u3050\u308c\u3082\u78ba\u5b9a\u7533\u544a\u3092\u5f8c\u56de\u3057\u306b\u305b\u305a\u3001\u6642\u671f\u3092\u5b88\u3063\u3066\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\/No.2024\u2003\u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d<\/a><br \/>\n\u3010\u53c2\u8003\u3011<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" rel=\"noopener\" target=\"_blank\">\u56fd\u7a0e\u5e81\/No.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066<\/a><\/p>\n<h2>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u78ba\u5b9a\u7533\u544a\u306f\u6b63\u3057\u3044\u77e5\u8b58\u306e\u5143\u3067\u306e\u5224\u65ad\u304c\u5fc5\u8981<\/h2>\n<p>\u30d4\u30a2\u30ce\u6559\u5ba4\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u6240\u5f97\u3084\u6276\u990a\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u65e5\u3005\u306e\u53d6\u5f15\u306b\u3064\u3044\u3066\u5e33\u7c3f\u3092\u4f5c\u6210\u30fb\u4fdd\u5b58\u3057\u3001\u3042\u3089\u304b\u3058\u3081\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u308c\u3070\u3001\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3084\u5404\u7a2e\u6240\u5f97\u63a7\u9664\u3092\u9069\u6b63\u306b\u53d7\u3051\u308c\u3070\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u300c\u78ba\u5b9a\u7533\u544a\u3067\u3069\u306e\u3088\u3046\u306a\u63a7\u9664\u304c\u3042\u308b\u306e\u304b\u300d\u300c\u5fc5\u8981\u66f8\u985e\u306f\u4f55\u3092\u63c3\u3048\u305f\u3089\u3088\u3044\u304b\u300d\u306a\u3069\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5bfe\u3059\u308b\u6b63\u3057\u3044\u77e5\u8b58\u3092\u6301\u3064\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u308f\u306a\u3044\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u672c\u8a18\u4e8b\u3067\u7d39\u4ecb\u3057\u305f\u5185\u5bb9\u3092\u53c2\u8003\u306b\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5411\u3051\u3066\u6b63\u3057\u3044\u6e96\u5099\u3084\u7533\u544a\u3092\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u30d4\u30a2\u30ce\u6559\u5ba4\u3092\u7d4c\u55b6\u3057\u3066\u3044\u308b\u4eba\u306f\u3001\u6240\u5f97\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u6240\u5f97\u3084\u526f\u696d\u3001\u52e4\u52d9\u5148\u3067\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u984d\u304c\u767a\u751f\u3059\u308b\u304b\u3069\u3046\u304b\u3092\u57fa\u6e96\u306b\u5fc5\u8981\u66f8\u985e\u3092\u7528\u610f\u3057\u305f\u3046\u3048\u3067\u78ba\u5b9a\u7533\u544a 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