{"id":54429,"date":"2022-03-18T17:58:49","date_gmt":"2022-03-18T08:58:49","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=54429"},"modified":"2026-02-03T18:24:20","modified_gmt":"2026-02-03T09:24:20","slug":"%e9%9d%9e%e5%b1%85%e4%bd%8f%e8%80%85%e3%82%82%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%8c%e5%bf%85%e8%a6%81%ef%bc%9f%e8%aa%b2%e7%a8%8e%e3%81%ae%e3%81%97%e3%81%8f%e3%81%bf%e3%82%84%e7%b4%8d%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/54429\/","title":{"rendered":"\u6d77\u5916\u52e4\u52d9\u4e2d\u306e\u975e\u5c45\u4f4f\u8005\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u8ab2\u7a0e\u306e\u3057\u304f\u307f\u3084\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u5b9a\u65b9\u6cd5\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p>\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u3093\u3067\u3044\u306a\u3044\u975e\u5c45\u4f4f\u8005\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"273\" title=\"\u78ba\u5b9a\u7533\u544a\">\u78ba\u5b9a\u7533\u544a<\/a>\u304c\u5fc5\u8981\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u56fd\u5185\u6240\u5f97\u306e\u6709\u7121\u3084\u56fd\u5916\u306e\u6240\u5f97\u3092\u3069\u3046\u6271\u3048\u3070\u3088\u3044\u306e\u304b\u3082\u6c17\u306b\u306a\u308b\u3068\u3053\u308d\u3067\u3059\u3002\u307e\u305f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u5fc5\u8981\u3068\u306a\u308b\u5834\u5408\u3084\u305d\u306e\u9078\u5b9a\u65b9\u6cd5\u306b\u3064\u3044\u3066\u6c17\u306b\u306a\u308b\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u8ab2\u7a0e\u306e\u3057\u304f\u307f\u3084\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u975e\u5c45\u4f4f\u8005\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u65e5\u672c\u306e<a href=\"https:\/\/biz.moneyforward.com\/words\/1101\/\" data-internallinksmanager029f6b8e52c=\"377\" title=\"\u6240\u5f97\u7a0e\u6cd5\">\u6240\u5f97\u7a0e\u6cd5<\/a>\u3067\u306f\u3001\u300c\u5c45\u4f4f\u8005\u300d\u3092\u6b21\u306e\u3088\u3046\u306b\u898f\u5b9a\u3057\u3066\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<blockquote><p>\u5c45\u4f4f\u8005\uff1a\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u3001\u53c8\u306f\u73fe\u5728\u307e\u3067\u5f15\u304d\u7d9a\u304d1\u5e74\u4ee5\u4e0a\u5c45\u6240\uff08\u304d\u3087\u3057\u3087\uff09\u3092\u6709\u3059\u308b\u500b\u4eba<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\uff1a\u5c45\u4f4f\u8005\u4ee5\u5916\u306e\u500b\u4eba<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2875.htm\" target=\"_blank\" rel=\"noopener\">No.2875 \u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\uff5c\u56fd\u7a0e\u5e81<\/a>\n<\/p><\/blockquote>\n<p>\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306f\u6cd5\u5f8b\u306b\u3088\u308a\u7570\u306a\u308a\u307e\u3059\u3002<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/65605\/\" data-internallinksmanager029f6b8e52c=\"472\" title=\"\u6cd5\u4eba\u7a0e\">\u6cd5\u4eba\u7a0e<\/a>\u306e\u5834\u5408\u306b\u306f\u3001\u672c\u5e97\u306a\u3069\u306e\u6240\u5728\u5730\u306b\u3088\u308a\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/1952\/\" data-internallinksmanager029f6b8e52c=\"398\" title=\"\u5185\u56fd\u6cd5\u4eba\">\u5185\u56fd\u6cd5\u4eba<\/a>\u300d\u300c\u5916\u56fd\u6cd5\u4eba\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u76f8\u7d9a\u7a0e\u306e\u5834\u5408\u306b\u306f\u3001\u300c\u975e\u5c45\u4f4f\u7121\u5236\u9650\u7d0d\u7a0e\u7fa9\u52d9\u8005\u300d\u306a\u3069\u3068\u5b9a\u7fa9\u304c\u5206\u304b\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u6240\u5f97\u7a0e\u306b\u7d5e\u3063\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u6cd5\u3067\u306f\u3001<strong>\u5c45\u4f4f\u8005\u306f\u539f\u5247\u3068\u3057\u3066\u3001\u65e5\u672c\u56fd\u5185\u306e\u6240\u5f97\u3060\u3051\u3067\u306a\u304f\u56fd\u5916\u306b\u304a\u3051\u308b\u6240\u5f97\u3082\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/strong>\u975e\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u65e5\u672c\u56fd\u5185\u306b\u305d\u306e\u767a\u751f\u6e90\u6cc9\u304c\u3042\u308b\u6240\u5f97\uff08\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\uff09\u306e\u307f\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u3053\u3067\u3001\u300c\u539f\u5247\u3068\u3057\u3066\u300d\u304c\u591a\u7528\u3055\u308c\u308b\u306e\u306f\u3001\u5bfe\u8c61\u3068\u306a\u308b\u56fd\u3068\u65e5\u672c\u3068\u306e\u9593\u306b\u300c\u79df\u7a0e\u6761\u7d04\u300d\u304c\u7de0\u7d50\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u3001\u56fd\u5916\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u6e90\u6cc9\u6240\u5f97\u7a0e\u304c\u6e1b\u514d\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p>\u79df\u7a0e\u6761\u7d04\u3068\u306f\u3001\u3042\u308b\u4e8c\u56fd\u9593\u306e\u7a0e\u91d1\u306b\u3064\u3044\u3066\u53d6\u308a\u6c7a\u3081\u3092\u3057\u305f\u3082\u306e\u3067\u3059\u3002\u4e8c\u91cd\u8ab2\u7a0e\uff08\u56fd\u5185\u306e\u7a0e\u91d1\u3068\u5916\u56fd\u306e\u7a0e\u91d1\u306e\u4e21\u65b9\u304c\u8ab2\u305b\u3089\u308c\u308b\u3053\u3068\uff09\u306e\u6392\u9664\u3084\u8131\u7a0e\u306e\u9632\u6b62\u3092\u76ee\u7684\u3068\u3057\u3066\u7de0\u7d50\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u306e\u5834\u5408\u3001\u4e00\u822c\u306b\u79df\u7a0e\u6761\u7d04\u306f\u56fd\u5185\u6cd5\u306b\u512a\u5148\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u6cd5\u3067\u8ab2\u7a0e\u3068\u306a\u3063\u3066\u3082\u79df\u7a0e\u6761\u7d04\u304c\u305d\u3046\u3067\u306a\u3051\u308c\u3070\u3001\u79df\u7a0e\u6761\u7d04\u304c\u512a\u5148\u3055\u308c\u3066\u8ab2\u7a0e\u3055\u308c\u306a\u3044\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u975e\u5c45\u4f4f\u8005\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u304b\u306b\u3064\u3044\u3066\u306f\u3001\u76f8\u624b\u56fd\u3068\u306e\u79df\u7a0e\u6761\u7d04\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0a\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u6240\u5f97\u7a0e\u6cd5\u306e\u533a\u5206<\/th>\n<th>\u56fd\u5185\u306e\u6240\u5f97<\/th>\n<th>\u56fd\u5916\u306e\u6240\u5f97<\/th>\n<\/tr>\n<tr>\n<td>\u5c45\u4f4f\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u539f\u5247\u3001\u8ab2\u7a0e<br \/>\n\u305f\u3060\u3057\u3001\u79df\u7a0e\u6761\u7d04\u304c\u512a\u5148\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u975e\u5c45\u4f4f\u8005<\/td>\n<td>\u8ab2\u7a0e<\/td>\n<td>\u8ab2\u7a0e\u306a\u3057<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u7d0d\u7a0e\u533a\u5206\u306b\u304a\u3051\u308b\u5c45\u4f4f\u8005\u3001\u975e\u5c45\u4f4f\u8005\u3068\u306f\uff1f<\/h2>\n<p>\u3067\u306f\u3001\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u8ab2\u7a0e\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5c45\u4f4f\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c45\u4f4f\u8005\u306e\u5834\u5408\u306f\u3001\u3055\u3089\u306b2\u3064\u306e\u533a\u5206\u306b\u5206\u3051\u3066\u8003\u3048\u307e\u3059\u3002<\/b><\/span>\u5c45\u4f4f\u8005\u306e\u56fd\u5916\u306e\u6240\u5f97\u306f\u3001\u539f\u5247\u8ab2\u7a0e\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u975e\u6c38\u4f4f\u8005\u3067\u3042\u308b\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3001\u3059\u3079\u3066<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53025\/\" data-internallinksmanager029f6b8e52c=\"357\" title=\"\u7dcf\u5408\u8ab2\u7a0e\">\u7dcf\u5408\u8ab2\u7a0e<\/a>\uff08\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th rowspan=\"2\" width=\"10%\">\u5c45\u4f4f\u8005<\/th>\n<td style=\"text-align: left;\" width=\"20%\">\u975e\u6c38\u4f4f\u8005<\/td>\n<td style=\"text-align: left;\" width=\"35%\">\u65e5\u672c\u56fd\u7c4d\u304c\u306a\u304f\u3001\u304b\u3064\u3001<br \/>\n\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u65e5\u672c\u56fd\u5185\u306b\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3057\u3066\u3044\u305f\u671f\u9593\u304c5\u5e74\u4ee5\u4e0b\u3067\u3042\u308b\u500b\u4eba<\/td>\n<td style=\"text-align: left;\" width=\"35%\">\u6b21\u306e2\u3064\u306b\u8ab2\u7a0e\u3055\u308c\u308b<br \/>\n\u30fb\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97<br \/>\n\u30fb\u56fd\u5916\u6e90\u6cc9\u6240\u5f97\u306e\u3046\u3061\u65e5\u672c\u56fd\u5185\u3067\u652f\u6255\u308f\u308c\u305f\u3082\u306e\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u975e\u6c38\u4f4f\u8005\u4ee5\u5916\u306e\u5c45\u4f4f\u8005<\/td>\n<td style=\"text-align: left;\">\u4e0a\u8a18\u4ee5\u5916\u306e\u500b\u4eba<\/td>\n<td style=\"text-align: left;\">\u56fd\u5185\u3001\u56fd\u5916\u3092\u554f\u308f\u305a\u3059\u3079\u3066\u306e\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2010.htm\" target=\"_blank\" rel=\"noopener\">No.2010 \u7d0d\u7a0e\u7fa9\u52d9\u8005\u3068\u306a\u308b\u500b\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<p>\u6765\u65e5\u3057\u305f\u5916\u56fd\u4eba\u306e\u3088\u3046\u306b\u65e5\u672c\u56fd\u7c4d\u304c\u306a\u304f\u3001\u65e5\u672c\u3067\u306e\u5c45\u4f4f\u671f\u9593\u304c\u904e\u53bb10\u5e74\u4ee5\u5185\u306b\u901a\u7b97\u3057\u30665\u5e74\u307e\u3067\u3067\u3042\u308c\u3070\u3001\u975e\u6c38\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002\u53cd\u5bfe\u306b\u65e5\u672c\u4eba\u3067\u3042\u308c\u3070\u3001\u975e\u6c38\u4f4f\u8005\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u5c45\u4f4f\u8005\u306b\u3064\u3044\u3066\u8ab2\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3001\u3059\u3079\u3066\u7dcf\u5408\u8ab2\u7a0e\uff08\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\uff09\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u975e\u5c45\u4f4f\u8005<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u5c45\u4f4f\u8005\u306e\u8ab2\u7a0e\u7bc4\u56f2\u306f\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u9650\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u300c\u6052\u4e45\u7684\u65bd\u8a2d\u300d\u306e\u6709\u7121\u306b\u3088\u3063\u3066\u8ab2\u7a0e\u65b9\u6cd5\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6052\u4e45\u7684\u65bd\u8a2d\uff08Permanent Establishment\uff1a\u4e00\u822c\u306bPE\u3068\u7565\u3057\u307e\u3059\uff09\u3068\u306f\u3001\u652f\u5e97\u306a\u3069\u3084\u3001\u5de5\u5834\u3001\u5efa\u8a2d\u4f5c\u696d\u5834\u3001\u4ee3\u7406\u4eba\u7b49\u306e\u3053\u3068\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001PE\u3068\u306f\u305d\u306e\u4e8b\u696d\u3092\u884c\u3046\u4e00\u5b9a\u306e\u5834\u6240\u306a\u3069\u5b9f\u4f53\u306e\u3042\u308b\u3082\u306e\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u6d77\u5916\u52e4\u52d9\u3068\u306a\u3063\u305f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c\u65e5\u672c\u306b\u3042\u308b\u81ea\u5b85\u3092\u8ab0\u304b\u306b\u8cb8\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u81ea\u5b85\u306f\u6052\u4e45\u7684\u65bd\u8a2d\uff08PE\uff09\u306b\u5f53\u305f\u308b\u305f\u3081\u3001\u3053\u306ePE\u306b\u5e30\u5c5e\u3057\u305f\u5bb6\u8cc3\u53ce\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u7dcf\u5408\u8ab2\u7a0e\u3068\u306a\u308a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u4e0b\u88681\u306e\u30b1\u30fc\u30b9\uff09<\/p>\n<p>\u65e5\u672c\u306b\u5728\u4f4f\u3057\u3001\u65e5\u672c\u306e\u4f1a\u793e\u306b\u96c7\u7528\u3055\u308c\u30661\u5e74\u672a\u6e80\u306e\u5916\u56fd\u4eba\u306e\u5834\u5408\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306e\u307f\u3068\u306a\u308a\u307e\u3059\u3002\uff08\u4e0b\u88682\u306e\u30b1\u30fc\u30b9\uff09<\/p>\n\n<table id=\"tablepress-458\" class=\"tablepress tablepress-id-458 tbody-has-connected-cells\">\n<tbody>\n<tr class=\"row-1\">\n\t<td rowspan=\"3\" class=\"column-1\">\u975e\u5c45\u4f4f\u8005<\/td><td rowspan=\"2\" class=\"column-2\">PE\u304c\u3042\u308b<\/td><td class=\"column-3\">1. PE\u306b\u5e30\u5c5e\u3057\u305f\u6240\u5f97<\/td><td class=\"column-4\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<\/td>\n<\/tr>\n<tr class=\"row-2\">\n\t<td class=\"column-3\">2. \u4e0a\u8a18\u4ee5\u5916<\/td><td rowspan=\"2\" class=\"column-4\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff08\u7dcf\u5408\u8ab2\u7a0e\uff09<br \/>\n\u53c8\u306f<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\uff08\u6e90\u6cc9<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1157\/\" data-internallinksmanager029f6b8e52c=\"409\" title=\"\u5206\u96e2\u8ab2\u7a0e\">\u5206\u96e2\u8ab2\u7a0e<\/a>\uff09<\/td>\n<\/tr>\n<tr class=\"row-3\">\n\t<td colspan=\"2\" class=\"column-2\">3. PE\u304c\u306a\u3044<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<!-- #tablepress-458 from cache -->\n<p>\u3057\u304b\u3057\u3001PE\u306e\u5bfe\u8c61\u7bc4\u56f2\u306b\u304a\u3044\u3066\u3001\u79df\u7a0e\u6761\u7d04\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6761\u7d04\u306b\u304a\u3051\u308b\u6052\u4e45\u7684\u65bd\u8a2d\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u8272\u3092\u4ed8\u3051\u305f\u90e8\u5206\uff08\u6e90\u6cc9\u5fb4\u53ce\uff09\u306f\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u304a\u3044\u3066\u3001\u975e\u5c45\u4f4f\u8005\u306b\u5bfe\u3059\u308b\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u3068\u306a\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u8981\u6ce8\u610f\u3067\u3059\u3002<\/p>\n<h3>\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306e\u53d6\u308a\u6271\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5c45\u4f4f\u8005\u3068\u975e\u5c45\u4f4f\u8005\u306e\u533a\u5206\u306b\u3064\u3044\u3066\u306f\u3001\u6642\u671f\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/b><\/span><\/p>\n<p>\u5916\u56fd\u4eba\u3067\u5165\u56fd\u5f8c\u306f\u3057\u3070\u3089\u304f\u4f4f\u6240\u304c\u306a\u304b\u3063\u305f\u3082\u306e\u306e\u30011\u5e74\u4ee5\u5185\u306b\u4f4f\u6240\u3092\u6709\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u4f4f\u6240\u304c\u306a\u3044\u6642\u671f\u306b\u304a\u3044\u3066\u306f\u975e\u5c45\u4f4f\u8005\u3001\u4f4f\u6240\u3092\u6709\u3057\u305f\u65e5\u304b\u3089\u306f\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u3067\u3082\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u304c\u3042\u308c\u3070\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff01<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u975e\u5c45\u4f4f\u8005\u306f\u6052\u4e45\u7684\u65bd\u8a2d\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u56fd\u5185\u6e90\u6cc9\u6240\u5f97\u306b\u3064\u3044\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u3064\u307e\u308a\u3001\u6d77\u5916\u306b\u5728\u4f4f\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3082\u3001\u7d99\u7d9a\u3057\u3066\u65e5\u672c\u56fd\u5185\u306b\u767a\u751f\u6e90\u306e\u3042\u308b\u6240\u5f97\u304c\u3042\u308b\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u6240\u5b9a\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3059\u308b\u306e\u3067\u3001\u65e5\u672c\u306b\u304a\u3051\u308b\u4f4f\u6240\u3084\u5c45\u6240\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" 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><\/p>\n<h2>\u6d77\u5916\u52e4\u52d9\u4e2d\u306b\u975e\u5c45\u4f4f\u8005\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5185\u306e\u4f1a\u793e\u306b\u52e4\u3081\u3066\u3044\u305f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u304c1\u5e74\u4ee5\u4e0a\u306b\u308f\u305f\u308a\u6d77\u5916\u52e4\u52d9\u3059\u308b\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306e\u975e\u5c45\u4f4f\u8005\u3068\u306a\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u6d77\u5916\u52e4\u52d9\u4e2d\u306e\u975e\u5c45\u4f4f\u8005\u304c\u56fd\u5185\u306e\u8cc7\u7523\u3092\u6d3b\u7528\u3057\u3001\u4e00\u5b9a\u306e\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u305d\u306e\u4e00\u5b9a\u306e\u6240\u5f97\u3068\u306f\u300c\u56fd\u5185\u306e\u8cc7\u7523\u3092\u904b\u7528\u30fb\u4fdd\u6709\u3057\u3066\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u300d\u300c\u56fd\u5185\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3066\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u300d\u300c\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u5bfe\u4fa1\u3092\u5f97\u305f\u5834\u5408\u300d\u306e3\u3064\u304c\u4ee3\u8868\u3067\u3059\u3002<\/p>\n<h3>\u56fd\u5185\u306e\u8cc7\u7523\u3092\u904b\u7528\u30fb\u4fdd\u6709\u3057\u3066\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5185\u306e\u8cc7\u7523\u3092\u904b\u7528\u30fb\u4fdd\u6709\u3057\u3066\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3068\u306f\u3001\u5177\u4f53\u7684\u306b\u306f\u6b21\u306e\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u516c\u793e\u50b5\u3092\u56fd\u5185\u3067\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306e\u8cb8\u4ed8\u6599<\/li>\n<li>\u56fd\u50b5\u3001\u5730\u65b9\u50b5\u3001\u50b5\u5238\u3082\u3057\u304f\u306f<a href=\"https:\/\/biz.moneyforward.com\/establish\/basic\/44\/\" data-internallinksmanager029f6b8e52c=\"491\" title=\"\u8cc7\u91d1\u8abf\u9054\">\u8cc7\u91d1\u8abf\u9054<\/a>\u3067\u767a\u884c\u3059\u308b<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/45680\/\" data-internallinksmanager029f6b8e52c=\"432\" title=\"\u7d04\u675f\u624b\u5f62\">\u7d04\u675f\u624b\u5f62<\/a>\u306b\u304b\u304b\u308b\u511f\u9084\u5dee\u76ca\u3001\u307e\u305f\u306f\u767a\u884c\u5dee\u91d1<\/li>\n<li>\u4ee4\u7b2c177\u6761\u306b\u63b2\u3052\u308b\u50b5\u5238\u306e\u5229\u5b50\u304a\u3088\u3073\u5f53\u8a72\u50b5\u6a29\u307e\u305f\u306f\u6240\u5f97\u7a0e\u6cd5\u306b\u898f\u5b9a\u3059\u308b\u8cb8\u4ed8\u91d1\u50b5\u6a29\u3092\u305d\u306e\u91d1\u984d\u306b\u6e80\u305f\u306a\u3044\u4fa1\u984d\u3067\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u3001\u305d\u306e\u6e80\u305f\u306a\u3044\u91d1\u984d<\/li>\n<li>\u56fd\u5185\u306e\u4f9b\u8a17\u91d1\u304b\u3089\u751f\u3058\u308b\u5229\u5b50<\/li>\n<li>\u500b\u4eba\u304b\u3089\u53d7\u3051\u308b\u52d5\u7523\u306e\u4f7f\u7528\u6599<\/li>\n<\/ul>\n<\/div>\n<h3>\u56fd\u5185\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3066\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u5185\u306e\u8cc7\u7523\u3092\u8b72\u6e21\u3057\u3066\u5f97\u305f\u6240\u5f97\u3068\u306f\u3001\u4f8b\u3048\u3070\u65e5\u672c\u3067\u4f4f\u3093\u3067\u3044\u305f\u81ea\u5b85\u3092\u58f2\u5374\u3059\u308b\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u4ed6\u306b\u3082\u4e0d\u52d5\u7523\u306e\u4e0a\u306b\u5b58\u3059\u308b\u6a29\u5229\u3001\u9271\u696d\u6cd5\u306e\u898f\u5b9a\u306b\u304a\u3051\u308b\u63a1\u77f3\u6a29\u306e<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u3001\u56fd\u5185\u306e\u5c71\u6797\u4f10\u63a1\u307e\u305f\u306f\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u306a\u3069\u3082\u5bfe\u8c61\u3067\u3059\u3002\u3055\u3089\u306b\u306f\u56fd\u5185\u306e\u30b4\u30eb\u30d5\u5834\u3084\u305d\u306e\u4ed6\u65bd\u8a2d\u306e\u5229\u7528\u306b\u304b\u304b\u308b\u6a29\u5229\u306e\u8b72\u6e21\u6240\u5f97\u306a\u3069\u3082\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u5185\u306e\u4e0d\u52d5\u7523\u3092\u8cb8\u3057\u4ed8\u3051\u3066\u5bfe\u4fa1\u3092\u5f97\u305f\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u3079\u304d\u7d0d\u7a0e\u7fa9\u52d9\u8005\u306b\u4ee3\u308f\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u624b\u7d9a\u304d\u3084\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u306a\u3069\u3092\u884c\u3046\u4eba\u3084\u6cd5\u4eba\u3092\u3044\u3044\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u6c7a\u3081\u308b\u305f\u3081\u306b\u306f\u3001\u51fa\u56fd\u524d\u306b\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u307e\u305a\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u3066\u9078\u4efb\u3057\u305f\u300c\u6240\u5f97\u7a0e\u30fb<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/52041\/\" data-internallinksmanager029f6b8e52c=\"572\" title=\"\u6d88\u8cbb\u7a0e\">\u6d88\u8cbb\u7a0e<\/a>\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u5c4a\u51fa\u66f8\u300d\u3092\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u539f\u5247\u3068\u3057\u3066\u3001\u9078\u4efb\u306e\u5c4a\u51fa\u306f\u51fa\u56fd\u524d\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5e30\u56fd\u3057\u5c45\u4f4f\u8005\u306b\u623b\u3063\u305f\u5834\u5408\u306a\u3069\u306f\u3001\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u89e3\u4efb\u3057\u307e\u3059\u3002<\/p>\n<p>\u89e3\u4efb\u5c4a\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u9078\u4efb\u3057\u305f\u3068\u304d\u306e\u7d0d\u7a0e\u5730\u3068\u7570\u306a\u308b\u5834\u5408\u306b\u306f\u3001\u300c\u9078\u4efb\u3057\u3066\u3044\u305f\u3068\u304d\u306e\u7d0d\u7a0e\u5730\u300d\u3068\u300c\u73fe\u5728\u306e\u7d0d\u7a0e\u5730\u300d\u3068\u3092\u8a18\u8f09\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u7d0d\u7a0e\u5730\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u89e3\u4efb\u5c4a\u306f\u5e30\u56fd\u5f8c\u901f\u3084\u304b\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<p>\u300c\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u5c4a\u51fa\u66f8\u300d\u306e\u8a18\u8f09\u306b\u3064\u3044\u3066\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin.jpg\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin-676x1024.jpg\" alt=\"\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\" width=\"676\" height=\"1024\" class=\"aligncenter size-large wp-image-83354\" srcset=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin-676x1024.jpg 676w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin-198x300.jpg 198w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin-768x1164.jpg 768w, https:\/\/biz.moneyforward.com\/tax_return\/basic\/wp-content\/uploads\/2026\/02\/kakutei_senninkainin.jpg 776w\" sizes=\"auto, (max-width: 676px) 100vw, 676px\" \/><\/a><\/p>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/07.htm\" target=\"_blank\" rel=\"noopener\">A1-7\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u5c4a\u51fa\u53c8\u306f\u89e3\u4efb\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/07.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u9078\u4efb\u30fb\u89e3\u4efb\u5c4a\u51fa\u66f8<\/a>\u3092\u52a0\u5de5\u3057\u3066\u4f5c\u6210<\/p>\n<p>\u307e\u305f\u56fd\u7a0e\u3060\u3051\u3067\u306a\u304f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>\u306a\u3069\u306e\u5730\u65b9\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5730\u65b9\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u51fa\u56fd\u306e\u969b\u306b\u672a\u7d0d\u306e\u4f4f\u6c11\u7a0e\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u5730\u65b9\u7a0e\u306b\u304a\u3051\u308b\u7d0d\u7a0e\u7ba1\u7406\u4eba\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5730\u65b9\u7a0e\u306e\u5834\u5408\u306f\u81ea\u6cbb\u4f53\u3054\u3068\u306b\u66f8\u5f0f\u304c\u7570\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u81ea\u6cbb\u4f53\u306eHP\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u306a\u3069\u3057\u3066\u66f8\u5f0f\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u3053\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3068\u540c\u4e00\u3067\u3082\u9055\u3063\u305f\u4eba\u3067\u3082\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u306e\u4e2d\u9014\u3067\u6d77\u5916\u306b\u8ee2\u52e4\u3057\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u624b\u7d9a\u304d\u306f\uff1f<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/1353\/\" data-internallinksmanager029f6b8e52c=\"359\" title=\"\u96d1\u640d\u63a7\u9664\">\u96d1\u640d\u63a7\u9664<\/a>\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664\u30fb\u57fa\u790e\u63a7\u9664\u3060\u3051\u304c\u4f7f\u7528\u3067\u304d\u308b\u3053\u3068\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u96d1\u640d\u63a7\u9664\u306f\u56fd\u5185\u306e\u8cc7\u7523\u306b\u3064\u3044\u3066\u751f\u3058\u305f\u640d\u5931\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n<h2>\u975e\u5c45\u4f4f\u8005\u306fe-Tax\u3067\u6d77\u5916\u304b\u3089\u78ba\u5b9a\u7533\u544a\u3067\u304d\u308b\uff1f<\/h2>\n<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-internallinksmanager029f6b8e52c=\"238\" title=\"e-Tax\">e-Tax<\/a>\uff08\u96fb\u5b50\u7533\u544a\uff09\u3067\u3042\u308c\u3070\u3001\u6d77\u5916\u306b\u3044\u306a\u304c\u3089\u7533\u544a\u7d0d\u7a0e\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<br \/>\n\u4ee5\u524d\u306f\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306f\u6d77\u5916\u304b\u3089\u306ee-Tax\u3092\u5229\u7528\u3057\u305f\u78ba\u5b9a\u7533\u544a\u306f\u3067\u304d\u307e\u305b\u3093\u3067\u3057\u305f\u3002\u3053\u308c\u306f\u3001\u6d77\u5916\u52e4\u52d9\u306a\u3069\u30671\u5e74\u4ee5\u4e0a\u6d77\u5916\u306b\u51fa\u308b\u5834\u5408\u3001\u305d\u308c\u307e\u3067\u4f4f\u6c11\u7968\u304c\u3042\u3063\u305f\u5e02\u533a\u753a\u6751\u5f79\u5834\u3078\u6d77\u5916\u8ee2\u51fa\u5c4a\uff08\u56fd\u5916\u8ee2\u51fa\u5c4a\uff09\u3092\u51fa\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u306e\u5c4a\u3051\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u306f\u65e5\u672c\u56fd\u5185\u306e\u4f4f\u6240\u304c\u306a\u3044\u305f\u3081\u3001e-Tax\u306b\u5fc5\u8981\u306a<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\uff08\u96fb\u5b50\u8a3c\u660e\u66f8\uff09\u304c\u4f7f\u3048\u306a\u304f\u306a\u3063\u305f\u305f\u3081\u3067\u3059\u3002<\/p>\n<p>1\u5e74\u4ee5\u4e0a\u306e\u6d77\u5916\u52e4\u52d9\u3068\u306a\u3063\u305f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\u306e\u975e\u5c45\u4f4f\u8005\u306f\u3001\u56fd\u5185\u3067\u306e\u5f15\u3063\u8d8a\u3057\u3068\u540c\u3058\u3088\u3046\u306b\u5e02\u5f79\u6240\u3078\u8ee2\u51fa\u5c4a\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\uff08\u6d77\u5916\u8ee2\u51fa\u5c4a\u3001\u56fd\u5916\u8ee2\u51fa\u5c4a\uff09\u3002\u3053\u308c\u3089\u306e\u5c4a\u3051\u3092\u63d0\u51fa\u3057\u305f\u5f8c\u306f\u65e5\u672c\u56fd\u5185\u306e\u4f4f\u6240\u304c\u306a\u3044\u305f\u3081\u3001e-Tax\u306b\u5fc5\u8981\u306a\u96fb\u5b50\u8a3c\u660e\u66f8\u304c\u4f7f\u3048\u306a\u304f\u306a\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3057\u304b\u3057\u3001\u4ee4\u548c6\u5e745\u670827\u65e5\u304b\u3089\u306f\u56fd\u5916\u8ee2\u51fa\u8005\u5411\u3051\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u7533\u8acb\u3092\u884c\u3046\u3053\u3068\u3067\u3001\u6d77\u5916\u3078\u8ee2\u51fa\u5f8c\u3082\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u7d99\u7d9a\u3057\u3066\u5229\u7528\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span><\/p>\n<p>\u306a\u304a\u3001\u6d77\u5916\u8ee2\u51fa\u5f8c\u3082\u7d99\u7d9a\u3057\u3066\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u5229\u7528\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u8ee2\u51fa\u4e88\u5b9a\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u8ee2\u51fa\u4e88\u5b9a\u65e5\u306e\u524d\u65e5\u307e\u3067\u306b\u7d99\u7d9a\u5229\u7528\u306e\u624b\u7d9a\u304d\u3092\u884c\u308f\u306a\u3044\u307e\u307e\u6d77\u5916\u8ee2\u51fa\u3092\u3057\u305f\u5834\u5408\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306f\u5229\u7528\u3067\u304d\u306a\u304f\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u7533\u8acb\u65b9\u6cd5<\/h3>\n<p>\u56fd\u5916\u8ee2\u51fa\u8005\u5411\u3051\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u7533\u8acb\u3092\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u300c\u500b\u4eba\u756a\u53f7\u30ab\u30fc\u30c9\u56fd\u5916\u7d99\u7d9a\u5229\u7528\u7533\u8acb\u66f8\u3000\u517c\u3000\u96fb\u5b50\u8a3c\u660e\u66f8\u5931\u52b9\u7533\u8acb\/\u65b0\u898f\u767a\u884c\u7533\u8acb\u66f8\u300d\u3068\u9854\u5199\u771f\u3092\u7528\u610f\u3057\u3001\u6765\u5e81\u3082\u3057\u304f\u306f\u90f5\u9001\u306b\u3088\u308a\u624b\u7d9a\u304d\u3092\u884c\u3044\u307e\u3059\u3002\u56fd\u5916\u8ee2\u51fa\u8005\u5411\u3051\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306f\u4ea4\u4ed8\u7533\u8acb\u5f8c\u3001\u5be9\u67fb\u3092\u7d4c\u3066\u3001\u6982\u306d2\u30ab\u6708\u7a0b\u5ea6\u3067\u767a\u884c\u30fb\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><span style=\"background-color: #ffff99;\"><b>\u3053\u306e\u3088\u3046\u306b\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6d77\u5916\u8ee2\u51fa\u5f8c\u3082\u6301\u3066\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u6d77\u5916\u304b\u3089\u306ee-Tax\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002e-Tax\u3092\u5229\u7528\u3057\u305f\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u56fd\u5185\u3067\u884c\u3046\u5834\u5408\u3068\u5909\u308f\u308a\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/b><\/span><\/p>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u7533\u8acb\u65b9\u6cd5\u7b49\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.kojinbango-card.go.jp\/apprec\/abroad\/\" rel=\"noopener\" target=\"_blank\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u60c5\u5831\u30b7\u30b9\u30c6\u30e0\u6a5f\u69cb\u30db\u30fc\u30e0\u30da\u30fc\u30b8\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u56fd\u5916\u3067\u5229\u7528\u3059\u308b\uff09<\/a>\u3092\u53c2\u7167\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u203be-Tax\u3092\u5229\u7528\u3057\u305f\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059<br \/>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2002\/\" data-lkc-id=\"56\" 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\">e-Tax\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3084\u308a\u65b9\u3092\u89e3\u8aac\uff01\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u6dfb\u4ed8\u66f8\u985e\u306f\uff1f<\/div><div 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