{"id":73967,"date":"2025-01-07T12:04:35","date_gmt":"2025-01-07T03:04:35","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=73967"},"modified":"2026-10-21T13:28:04","modified_gmt":"2026-10-21T04:28:04","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%8c%e5%9b%bd%e6%b0%91%e5%81%a5%e5%ba%b7%e4%bf%9d%e9%99%ba%e6%96%99%e3%82%92%e5%ae%89%e3%81%8f%e3%81%99%e3%82%8b%e6%96%b9%e6%b3%95%e3%81%af%ef%bc%9f","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/73967\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u306f\uff1f\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span 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summary-box__list\">\n<li>\u6240\u5f97\u304c\u57fa\u6e96\u4ee5\u4e0b\u306a\u3089\u5747\u7b49\u5272\u304c\u81ea\u52d5\u3067\u8efd\u6e1b\u3055\u308c\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3067\u6240\u5f97\u3092\u6e1b\u3089\u305b\u308b<\/li>\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306a\u3089\u4fdd\u967a\u6599\u304c\u4e00\u5b9a\u306b\u306a\u308b<\/li>\n<\/ul>\n<p>\u4ee4\u548c8\u5e74\u5ea6\u304b\u3089\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u304c\u65b0\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\n<\/p><\/div>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u672c\u4eba\u304c\u5168\u984d\u8ca0\u62c5\u3057\u3001\u6276\u990a\u306e\u6982\u5ff5\u3082\u306a\u3044\u305f\u3081\u3001\u9ad8\u3044\u3068\u611f\u3058\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u5bb6\u65cf\u304c\u591a\u3044\u307b\u3069\u652f\u6255\u3046\u984d\u3082\u5897\u3048\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u7406\u7531\u3084\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u3001\u5b9f\u969b\u306b\u304b\u304b\u308b\u4fdd\u967a\u6599\u306e\u76ee\u5b89\u3092\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u9ad8\u3044\u3068\u611f\u3058\u308b\u306e\u306f\u306a\u305c\uff1f<\/h2>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3068\u306f\u3001\u88ab\u7528\u8005\u4fdd\u967a\u3084\u5f8c\u671f\u9ad8\u9f62\u8005\u533b\u7642\u5236\u5ea6\u306a\u3069\u306e\u4ed6\u306e\u533b\u7642\u4fdd\u967a\u5236\u5ea6\u306b\u52a0\u5165\u3057\u3066\u3044\u306a\u3044\u3059\u3079\u3066\u306e\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u4fdd\u967a\u3067\u3059\u3002\u4f1a\u793e\u52e4\u3081\u3092\u3057\u3066\u3044\u306a\u3044\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3084\u81ea\u55b6\u696d\u306e\u65b9\u3001\u7121\u8077\u306e\u65b9\u3001\u5e74\u91d1\u53d7\u7d66\u8005\u306a\u3069\u304c\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306f\u3001\u90fd\u9053\u5e9c\u770c\u3084\u5e02\u533a\u753a\u6751\u304c\u4fdd\u967a\u8005\u3068\u306a\u308b\u5e02\u533a\u753a\u6751\u578b\u3068\u3001\u696d\u7a2e\u3054\u3068\u306b\u3042\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4fdd\u967a\u6599\u306f4\u6708\u304b\u3089\u7fcc\u5e743\u6708\u307e\u3067\u306e1\u5e74\u9593\u5206\u3092\u30016\u6708\u304b\u3089\u7fcc\u5e743\u6708\u306e\u671f\u9593\u5185\u306b\u652f\u6255\u3046\u4ed5\u7d44\u307f\u3067\u3059\u3002<\/p>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u9ad8\u3044\u3068\u611f\u3058\u308b\u7406\u7531\u306f\u3001\u4e3b\u306b\u6b21\u306e\u70b9\u306b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u672c\u4eba\u304c\u4fdd\u967a\u6599\u3092\u5168\u984d\u8ca0\u62c5\u3059\u308b\u305f\u3081<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u52a0\u5165\u8005\u672c\u4eba\u304c\u4fdd\u967a\u6599\u306e\u5168\u984d\u3092\u8ca0\u62c5\u3057\u307e\u3059\u3002<\/b><\/span>\u4f1a\u793e\u54e1\u304c\u52a0\u5165\u3059\u308b\u5065\u5eb7\u4fdd\u967a\u3067\u306f\u3001\u52e4\u52d9\u5148\u3068\u672c\u4eba\u304c\u4fdd\u967a\u6599\u3092\u6298\u534a\u3057\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u540c\u3058\u6c34\u6e96\u306e\u4fdd\u967a\u6599\u3067\u3082\u3001\u672c\u4eba\u304c\u611f\u3058\u308b\u8ca0\u62c5\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u307b\u3046\u304c\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002\u4e21\u8005\u306e\u9055\u3044\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u9805\u76ee<\/th>\n<th>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a<\/th>\n<th>\u5065\u5eb7\u4fdd\u967a\uff08\u4f1a\u793e\u54e1\uff09<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">\u4fdd\u967a\u6599\u306e\u8a08\u7b97<\/td>\n<td style=\"text-align: left;\">\u4e16\u5e2f\u306e\u52a0\u5165\u4eba\u6570\u3068\u524d\u5e74\u306e\u6240\u5f97\u3067\u8a08\u7b97<\/td>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u984d\uff08\u6a19\u6e96\u5831\u916c\u6708\u984d\uff09\u3067\u8a08\u7b97<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8ca0\u62c5\u5272\u5408<\/td>\n<td style=\"text-align: left;\">\u52a0\u5165\u8005\u304c\u5168\u984d\u8ca0\u62c5<\/td>\n<td style=\"text-align: left;\">\u52e4\u52d9\u5148\u3068\u6298\u534a<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a<\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u306e\u6982\u5ff5\u304c\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4e00\u5b9a\u4ee5\u4e0b\u306e\u6240\u5f97\u306e\u5bb6\u65cf\u3092\u6276\u990a\u306b\u5165\u308c\u3089\u308c\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u6276\u990a\u306e\u6982\u5ff5\u304c\u306a\u3044\u305f\u3081<\/h3>\n<p><span style=\"background-color: 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href=\"https:\/\/www.city.katsushika.lg.jp\/kurashi\/1000049\/1001690\/1001711.html\" rel=\"noopener\" target=\"_blank\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\uff08\u4ee4\u548c8\u5e74\u5ea6\uff09\uff5c\u845b\u98fe\u533a<\/a><\/p>\n<h2>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u5b9f\u969b\u3044\u304f\u3089\u304b\u304b\u308b\uff1f<\/h2>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u3068\u4e16\u5e2f\u306e\u52a0\u5165\u8005\u6570\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u6b21\u306e3\u3064\u3092\u7d44\u307f\u5408\u308f\u305b\u3066\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u6240\u5f97\u5272<\/b>\uff1a\u8ce6\u8ab2\u57fa\u6e96\u984d\uff08\u524d\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304b\u3089\u57fa\u790e\u63a7\u966443\u4e07\u5186\u3092\u5f15\u3044\u305f\u91d1\u984d\uff09\u306b\u5fdc\u3058\u3066\u8ca0\u62c5<\/li>\n<li><b>\u5747\u7b49\u5272<\/b>\uff1a\u52a0\u5165\u8005\u3067\u5747\u7b49\u306b\u8ca0\u62c5<\/li>\n<li><b>\u5e73\u7b49\u5272<\/b>\uff1a\u52a0\u5165\u3059\u308b\u5168\u4e16\u5e2f\u3067\u5e73\u7b49\u306b\u8ca0\u62c5<\/li>\n<\/ul>\n<\/div>\n<p>\u3053\u306e\u8a08\u7b97\u3092\u533a\u5206\u3054\u3068\u306b\u884c\u3044\u3001\u5408\u8a08\u3057\u305f\u984d\u304c\u5e74\u9593\u306e\u4fdd\u967a\u6599\u3067\u3059\u3002\u4ee4\u548c8\u5e74\u5ea6\u304b\u3089\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u304c\u65b0\u8a2d\u3055\u308c\u3001\u533a\u5206\u306f4\u3064\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th width=\"30%\">\u533a\u5206<\/th>\n<th 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left;\">\u4ecb\u8b77\u4fdd\u967a\u306e\u4fdd\u967a\u6599\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306b\u542b\u3081\u3066\u7d0d\u3081\u308b\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u5206<\/td>\n<td style=\"text-align: left;\">\u52a0\u5165\u8005\u5168\u54e1\uff0818\u6b73\u4ee5\u4e0b\u306f\u5747\u7b49\u5272\u304c\u5168\u984d\u8efd\u6e1b\uff09<\/td>\n<td style=\"text-align: left;\">\u5150\u7ae5\u624b\u5f53\u306e\u62e1\u5145\u3084\u3053\u3069\u3082\u8ab0\u3067\u3082\u901a\u5712\u5236\u5ea6\u306a\u3069\u306e\u8ca1\u6e90<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div style=\"border: 2px solid #0054AC; padding: 10px 20px; border-radius: 0px; text-align: center;\u3000margin-bottom: 1em;\"><strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599 \uff1d \u57fa\u790e\uff08\u533b\u7642\uff09\u5206 \uff0b \u5f8c\u671f\u9ad8\u9f62\u8005\u652f\u63f4\u91d1\u5206 \uff0b \u4ecb\u8b77\u5206 \uff0b \u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u5206<\/strong><\/div>\n<p>\u6240\u5f97\u5272\u306e\u6599\u7387\u3084\u5747\u7b49\u5272\u306e\u91d1\u984d\u3001\u5e73\u7b49\u5272\u30fb\u8cc7\u7523\u5272\u306e\u6709\u7121\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97400\u4e07\u5186\u30fb38\u6b73\u5358\u8eab\u306e\u5834\u5408\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6771\u4eac\u90fd\u4e16\u7530\u8c37\u533a\u306e\u4ee4\u548c8\u5e74\u5ea6\u306e\u6599\u7387\u3067\u8a08\u7b97\u3059\u308b\u3068\u3001\u5e74\u9593\u306e\u4fdd\u967a\u6599\u306f\u7d0444\u4e07\u5186\u3067\u3059\u3002<\/b><\/span>\u8ce6\u8ab2\u57fa\u6e96\u984d\u306f\u3001\u6240\u5f97400\u4e07\u5186\u304b\u3089\u57fa\u790e\u63a7\u966443\u4e07\u5186\u3092\u5dee\u3057\u5f15\u3044\u305f357\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<th>\u533a\u5206<\/th>\n<th>\u6240\u5f97\u5272<\/th>\n<th>\u5747\u7b49\u5272<\/th>\n<th>\u5e74\u9593\u4fdd\u967a\u6599<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u57fa\u790e\uff08\u533b\u7642\uff09\u5206<\/td>\n<td style=\"text-align: left;\">357\u4e07\u5186\u00d77.51\uff05<\/td>\n<td style=\"text-align: left;\">47,600\u5186<\/td>\n<td style=\"text-align: left;\">315,707\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5f8c\u671f\u9ad8\u9f62\u8005\u652f\u63f4\u91d1\u5206<\/td>\n<td style=\"text-align: left;\">357\u4e07\u5186\u00d72.80\uff05<\/td>\n<td style=\"text-align: left;\">17,600\u5186<\/td>\n<td style=\"text-align: left;\">117,560\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u5206<\/td>\n<td style=\"text-align: left;\">357\u4e07\u5186\u00d70.27\uff05<\/td>\n<td style=\"text-align: left;\">1,873\u5186<\/td>\n<td style=\"text-align: left;\">11,512\u5186<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5408\u8a08<\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: left;\"><\/td>\n<td style=\"text-align: left;\">444,779\u5186<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8a66\u7b97\u306b\u306f\u3001\u6b21\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>40\u6b73\u304b\u308964\u6b73\u306e\u65b9\u306f\u3001\u3053\u308c\u306b\u4ecb\u8b77\u5206\uff08\u4e16\u7530\u8c37\u533a\u306f2.43\uff05\uff0b17,800\u5186\uff09\u304c\u52a0\u308f\u308b<\/li>\n<li>\u4e16\u5e2f\u3054\u3068\u306e\u5e73\u7b49\u5272\u304c\u3042\u308b\u81ea\u6cbb\u4f53\u3067\u306f\u3001\u3055\u3089\u306b\u91d1\u984d\u304c\u52a0\u7b97\u3055\u308c\u308b<\/li>\n<li>\u6599\u7387\u3068\u5747\u7b49\u5272\u984d\u306f\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u7570\u306a\u308b<\/li>\n<li>\u4fdd\u967a\u6599\u306b\u306f\u4e0a\u9650\u304c\u3042\u308a\u3001\u4ee4\u548c8\u5e74\u5ea6\u306f\u4e16\u5e2f\u3067\u5e74113\u4e07\u5186\u307e\u3067<\/li>\n<\/ul>\n<\/div>\n<p>\u5b9f\u969b\u306e\u91d1\u984d\u306f\u3001\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u306e\u65e9\u898b\u8868\u3084\u8a66\u7b97\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.city.setagaya.lg.jp\/02060\/297.html\" rel=\"noopener\" target=\"_blank\">\u4fdd\u967a\u6599\u306e\u8a08\u7b97\u65b9\u6cd5\uff5c\u4e16\u7530\u8c37\u533a<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3059\u308b\u65b9\u6cd5\u306f\uff1f<\/h2>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3059\u308b\u306b\u306f\u3001\u6240\u5f97\u3092\u6291\u3048\u308b\u65b9\u6cd5\u3068\u3001\u52a0\u5165\u5148\u3084\u4e16\u5e2f\u69cb\u6210\u3092\u898b\u76f4\u3059\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002\u4ee3\u8868\u7684\u306a\u3082\u306e\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u514d\u9664\u30fb\u6e1b\u514d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b<\/li>\n<li>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b<\/li>\n<li>\u4e16\u5e2f\u306e\u5408\u4f75\u3084\u5206\u96e2\u3092\u884c\u3046<\/li>\n<li>\u5bb6\u65cf\u306e\u6276\u990a\u306b\u5165\u308b<\/li>\n<li>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u4fdd\u967a\u306b\u5165\u308b<\/li>\n<li>\u5fc5\u8981\u7d4c\u8cbb\u3092\u6f0f\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b<\/li>\n<li>\u7523\u524d\u7523\u5f8c\u671f\u9593\u306e\u4fdd\u967a\u6599\u514d\u9664\u3092\u7533\u8acb\u3059\u308b<\/li>\n<li>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u5c0e\u5165\u3059\u308b<\/li>\n<li>\u4e2d\u5c0f\u4f01\u696d\u5012\u7523\u9632\u6b62\u5171\u6e08\u3092\u6d3b\u7528\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u305d\u308c\u305e\u308c\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u514d\u9664\u30fb\u6e1b\u514d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u514d\u9664\u30fb\u6e1b\u514d\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u514d\u9664\u30fb\u6e1b\u514d\u5236\u5ea6\u3068\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u898f\u5b9a\u306e\u6240\u5f97\u57fa\u6e96\u3092\u4e0b\u56de\u3063\u305f\u4e16\u5e2f\u306b\u304a\u3044\u3066\u5747\u7b49\u5272\u984d\u306e\u8efd\u6e1b\u304c\u9069\u7528\u3055\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u5236\u5ea6\u306e\u5bfe\u8c61\u306b\u306a\u3063\u305f\u4e16\u5e2f\u3067\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u304c\u81ea\u52d5\u7684\u306b\u6e1b\u984d\u3055\u308c\u307e\u3059\uff08\u7533\u8acb\u4e0d\u8981\uff09\u3002\u305f\u3060\u3057\u3001\u5bfe\u8c61\u8005\u5168\u54e1\u306e\u6240\u5f97\u72b6\u6cc1\u304c\u308f\u304b\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u6240\u5f97\u304c\u306a\u3044\u304b\u3089\u3068\u3044\u3063\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3082\u5f79\u6240\u3067\u306e\u4f4f\u6c11\u7a0e\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002<\/p>\n<h3>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u6240\u5f97\u304c\u6e1b\u308b\u305f\u3081\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3067\u304d\u307e\u3059\u3002<\/b><\/span> \u6240\u5f97\u5272\u306f\u524d\u5e74\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u3092\u3082\u3068\u306b\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u63a7\u9664\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u4fdd\u967a\u6599\u3082\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u4e16\u7530\u8c37\u533a\u3067\u3001\u4e8b\u696d\u6240\u5f97\u304c465\u4e07\u5186\u306e\u65b9\u304c65\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u3001\u8ce6\u8ab2\u57fa\u6e96\u984d\u304c65\u4e07\u5186\u5206\u4e0b\u304c\u308a\u307e\u3059\u3002\u57fa\u790e\uff08\u533b\u7642\uff09\u5206\u30fb\u5f8c\u671f\u9ad8\u9f62\u8005\u652f\u63f4\u91d1\u5206\u30fb\u5b50\u3069\u3082\u30fb\u5b50\u80b2\u3066\u652f\u63f4\u91d1\u5206\u306e\u6599\u7387\u306e\u5408\u8a08\u306f10.58\uff05\u306a\u306e\u3067\u3001\u5e74\u9593\u3067\u7d046\u4e078,000\u5186\u306e\u5dee\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u6700\u5927\u984d\u306f\u4ee4\u548c8\u5e74\u5206\u307e\u3067\u306f65\u4e07\u5186\u3001\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f75\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u3001e-Tax\u3067\u306e\u9001\u4fe1\u304c65\u4e07\u5186\u306e\u63a7\u9664\u306e\u8981\u4ef6\u306b\u306a\u308a\u3001\u66f8\u9762\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306e\u63a7\u9664\u4e0a\u9650\u306f10\u4e07\u5186\u306b\u4e0b\u304c\u308a\u307e\u3059\u3002\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u3001\u7c21\u6613\u7c3f\u8a18\u3067\u8a18\u5e33\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u5e74\u306e\u524d\u5e74\u5206\u306e\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u4fc2\u308b\u53ce\u5165\u91d1\u984d\u304c1,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u539f\u5247\u3068\u3057\u306610\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u3001\u4e8b\u696d\u7684\u898f\u6a21\u304b\u3069\u3046\u304b\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u306b\u306f\u4e8b\u524d\u306b\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u539f\u5247\u3068\u3057\u3066\u9752\u8272\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\u3001\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u306f\u958b\u696d\u65e5\u304b\u30892\u30ab\u6708\u4ee5\u5185\u304c\u671f\u9650\u3067\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/50659\/\" data-lkc-id=\"83\" 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\">\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>\u4e16\u5e2f\u306e\u5408\u4f75\u3084\u5206\u96e2\u3092\u884c\u3046<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e16\u5e2f\u3092\u5408\u4f75\u307e\u305f\u306f\u5206\u96e2\u3059\u308b\u3068\u3001\u4fdd\u967a\u6599\u304c\u5b89\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u652f\u6255\u3046\u4fdd\u967a\u6599\u306b\u4e0a\u9650\u304c\u3042\u308b\u3053\u3068\u3092\u5229\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li><b>\u4e16\u5e2f\u5408\u4f75<\/b>\uff1a<br \/>\n\u4e8c\u4e16\u5e2f\u4f4f\u5b85\u306a\u3069\u3067\u5404\u4e16\u5e2f\u304c\u9ad8\u984d\u306e\u4fdd\u967a\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u5408\u4f75\u306b\u3088\u308a\u8ce6\u8ab2\u9650\u5ea6\u984d\u306b\u9054\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u4e0a\u9650\u3092\u8d85\u3048\u305f\u5206\u306e\u652f\u6255\u3044\u304c\u4e0d\u8981\u306b\u306a\u308b<\/li>\n<li><b>\u4e16\u5e2f\u5206\u96e2<\/b>\uff1a<br \/>\n1\u4e16\u5e2f\u306b\u6240\u5f97\u306e\u9ad8\u3044\u4eba\u3068\u4f4e\u3044\u4eba\u304c\u3044\u308b\u5834\u5408\u3001\u5206\u96e2\u306b\u3088\u308a1\u4e16\u5e2f\u3042\u305f\u308a\u306e\u6240\u5f97\u3068\u52a0\u5165\u8005\u6570\u3092\u6e1b\u3089\u305b\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u306f\u4e16\u5e2f\u306e\u53ce\u5165\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u5224\u65ad\u306e\u524d\u306b\u3001\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3078\u76f8\u8ac7\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u5bb6\u65cf\u306e\u6276\u990a\u306b\u5165\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u5bb6\u65cf\u304c\u4f1a\u793e\u306e\u5065\u5eb7\u4fdd\u967a\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u305d\u306e\u6276\u990a\u306b\u5165\u308c\u3070\u4fdd\u967a\u6599\u306e\u8ca0\u62c5\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/b><\/span>\u6276\u990a\u306b\u5165\u308b\u4e3b\u306a\u6761\u4ef6\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>\u5e74\u9593\u53ce\u5165\u304c130\u4e07\u5186\u672a\u6e80<\/li>\n<li>\u88ab\u4fdd\u967a\u8005\u306e\u53ce\u5165\u306e2\u5206\u306e1\u672a\u6e80<\/li>\n<li>60\u6b73\u4ee5\u4e0a\u306e\u65b9\u3084\u969c\u304c\u3044\u306e\u3042\u308b\u65b9\u306f\u3001\u5e74\u9593\u53ce\u5165180\u4e07\u5186\u672a\u6e80<\/li>\n<\/ul>\n<\/div>\n<p>\u305f\u3060\u3057\u3001\u4e8b\u696d\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u53ce\u5165\u304b\u3089\u5dee\u3057\u5f15\u3051\u308b\u5fc5\u8981\u7d4c\u8cbb\u306e\u7bc4\u56f2\u304c\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002\u52a0\u5165\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5bb6\u65cf\u306e\u52e4\u52d9\u5148\u3092\u901a\u3058\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u624b\u7d9a\u304d\u306f\u4e8b\u5b9f\u306e\u767a\u751f\u304b\u30895\u65e5\u4ee5\u5185\u306b\u884c\u3044\u307e\u3059\u3002<\/p>\n<h3>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306e\u4fdd\u967a\u306b\u5165\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u306e\u8077\u7a2e\u3067\u50cd\u304f\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306b\u52a0\u5165\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306f\u3001\u7279\u5b9a\u306e\u8077\u7a2e\u3084\u696d\u7a2e\u306b\u5f93\u4e8b\u3059\u308b\u4eba\u3092\u5bfe\u8c61\u3068\u3057\u305f\u5065\u5eb7\u4fdd\u967a\u5236\u5ea6\u3067\u3059\u3002<\/p>\n<p>\u4fdd\u967a\u6599\u306e\u7b97\u5b9a\u65b9\u6cd5\u306f\u7d44\u5408\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u3001\u6240\u5f97\u306b\u304b\u304b\u308f\u3089\u305a\u5b9a\u984d\u3068\u306a\u308b\u7d44\u5408\u3082\u3042\u308a\u307e\u3059\u3002\u73fe\u5728\u52a0\u5165\u3057\u3066\u3044\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u4fdd\u967a\u6599\u3068\u6bd4\u8f03\u3057\u3001\u52a0\u5165\u8cc7\u683c\u3084\u5bb6\u65cf\u5206\u306e\u4fdd\u967a\u6599\u306a\u3069\u3082\u542b\u3081\u3066\u3001\u8ca0\u62c5\u304c\u8efd\u304f\u306a\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u304c\u300c\u56fd\u4fdd\u300d\u3068\u547c\u3070\u308c\u308b\u306e\u306b\u5bfe\u3057\u3066\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u306f\u300c\u56fd\u4fdd\u7d44\u5408\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u7d44\u5408\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<p><b>\u56fd\u4fdd\u7d44\u5408\u306e\u4f8b<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<th>\u7d44\u5408\u540d<\/th>\n<th>\u5bfe\u8c61<\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/www.kensetsukokuho.or.jp\/\" rel=\"noopener\" target=\"_blank\">\u5168\u56fd\u5efa\u8a2d\u5de5\u4e8b\u696d\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u5efa\u8a2d\u5de5\u4e8b\u696d\u306b\u5f93\u4e8b\u3059\u308b\u65b9\u3002\u5168\u56fd\u306b\u652f\u90e8\u304c\u3042\u308a\u7d0410\u4e07\u4eba\u304c\u52a0\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/www.kenseturengo.com\/kokuho\/\" rel=\"noopener\" target=\"_blank\">\u5efa\u8a2d\u9023\u5408\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u5efa\u8a2d\u696d\u6cd5\u306e29\u696d\u7a2e\u3068\u5efa\u8a2d\u95a2\u9023\u696d\uff08\u8a2d\u8a08\u30fb\u6e2c\u91cf\u30fb\u5730\u8cea\u8abf\u67fb\uff09\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u307e\u305f\u306f\u5f93\u696d\u54e15\u540d\u672a\u6e80\u306e\u4e8b\u696d\u6240<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"http:\/\/www.dokenpo.or.jp\/\" rel=\"noopener\" target=\"_blank\">\u5168\u56fd\u571f\u6728\u5efa\u7bc9\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u571f\u6728\u5efa\u7bc9\u696d\u306b\u5f93\u4e8b\u3059\u308b\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"http:\/\/www.bunbi.com\/\" rel=\"noopener\" target=\"_blank\">\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u5c0f\u8aac\u5bb6\u3001\u753b\u5bb6\u3001\u30c7\u30b6\u30a4\u30ca\u30fc\u306a\u3069\u3002\u52a0\u76df\u56e3\u4f53\u306e\u4f1a\u54e1\u3067\u3042\u308c\u3070\u5168\u56fd\u3069\u3053\u304b\u3089\u3067\u3082\u52a0\u5165\u3067\u304d\u3001\u4fdd\u967a\u6599\u306f\u6240\u5f97\u306b\u304b\u304b\u308f\u3089\u305a\u5b9a\u984d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/www.geinokokuho.or.jp\" rel=\"noopener\" target=\"_blank\">\u6771\u4eac\u82b8\u80fd\u4eba\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u6771\u4eac\u306e\u82b8\u80fd\u6d3b\u52d5\u306b\u5f93\u4e8b\u3059\u308b\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"http:\/\/www.kokuho-tokyobiyo.or.jp\" rel=\"noopener\" target=\"_blank\">\u6771\u4eac\u7f8e\u5bb9\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u6771\u4eac\u90fd\u5185\u3067\u7f8e\u5bb9\u696d\u52d9\u3092\u884c\u3046\u4e8b\u696d\u4e3b\uff08\u5bb6\u65cf\u3068\u5f93\u696d\u54e1\u3082\u5bfe\u8c61\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"https:\/\/www.riyoukokuho.or.jp\/\" rel=\"noopener\" target=\"_blank\">\u6771\u4eac\u7406\u5bb9\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u6771\u4eac\u90fd\u5185\u3067\u7406\u5bb9\u696d\u3092\u55b6\u3080\u65b9<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\"><a href=\"http:\/\/www.toshoku-kokuho.or.jp\" rel=\"noopener\" target=\"_blank\">\u6771\u4eac\u98df\u54c1\u8ca9\u58f2\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/td>\n<td style=\"text-align: left;\">\u6771\u4eac\u306e\u98df\u54c1\u8ca9\u58f2\u696d\u306b\u5f93\u4e8b\u3059\u308b\u65b9<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3>\u5fc5\u8981\u7d4c\u8cbb\u3092\u6f0f\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u5272\u306f\u6240\u5f97\u91d1\u984d\u3092\u3082\u3068\u306b\u6c7a\u307e\u308b\u305f\u3081\u3001\u5fc5\u8981\u7d4c\u8cbb\u3092\u6f0f\u308c\u306a\u304f\u8a08\u4e0a\u3059\u308b\u3068\u4fdd\u967a\u6599\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002<\/b><\/span>\u4e8b\u696d\u3067\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u306e\u3067\u3001\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u306e\u4f8b\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>\u4ea4\u901a\u8cbb<\/li>\n<li>\u4ea4\u969b\u8cbb<\/li>\n<li>\u901a\u4fe1\u8cbb<\/li>\n<li>\u6d88\u8017\u54c1\u8cbb<\/li>\n<li>\u5e83\u544a\u5ba3\u4f1d\u8cbb<\/li>\n<\/ul>\n<\/div>\n<p>\u5bb6\u8cc3\u3084\u30d1\u30bd\u30b3\u30f3\u306e\u8cfc\u5165\u8cbb\u7528\u3001\u53d6\u6750\u5148\u307e\u3067\u306e\u79fb\u52d5\u8cbb\u3001\u30ac\u30bd\u30ea\u30f3\u4ee3\u3001\u9ad8\u901f\u4ee3\u306a\u3069\u3082\u3001\u4e8b\u696d\u3067\u4f7f\u3063\u305f\u5206\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u3068\u95a2\u4fc2\u306e\u306a\u3044\u652f\u51fa\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<h3>\u7523\u524d\u7523\u5f8c\u671f\u9593\u306e\u4fdd\u967a\u6599\u514d\u9664\u3092\u7533\u8acb\u3059\u308b<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3092\u5c0e\u5165\u3059\u308b\u3068\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6240\u5f97\u5272\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span> 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style=\"background-color: #ffff99;\"><b>\u4e2d\u5c0f\u4f01\u696d\u5012\u7523\u9632\u6b62\u5171\u6e08\uff08\u7d4c\u55b6\u30bb\u30fc\u30d5\u30c6\u30a3\u5171\u6e08\uff09\u3092\u6d3b\u7528\u3059\u308b\u3068\u3001\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u306e\u6240\u5f97\u5272\u3092\u6291\u3048\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span> 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" rel=\"noopener\" target=\"_blank\">No.2210 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