{"id":76208,"date":"2025-01-31T09:06:34","date_gmt":"2025-01-31T00:06:34","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=76208"},"modified":"2025-01-31T09:06:35","modified_gmt":"2025-01-31T00:06:35","slug":"%e3%83%87%e3%82%a4%e3%83%88%e3%83%ac%e3%83%bc%e3%83%80%e3%83%bc%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ae%e3%82%84%e3%82%8a%e6%96%b9%e3%81%af%ef%bc%9f%e7%b5%8c%e8%b2%bb%e3%82%84%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/76208\/","title":{"rendered":"\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306f\uff1f\u7d4c\u8cbb\u3084\u7a0e\u91d1\u5bfe\u7b56\u306b\u3064\u3044\u3066\u3082\u89e3\u8aac"},"content":{"rendered":"<p>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306f\u3001\u77ed\u671f\u7684\u306a\u53d6\u5f15\u3092\u7e70\u308a\u8fd4\u3057\u3066\u5229\u76ca\u3092\u5f97\u307e\u3059\u3002\u30c7\u30a4\u30c8\u30ec\u30fc\u30c9\u306b\u304a\u3044\u3066\u7d4c\u5e38\u7684\u306b\u5229\u76ca\u3092\u51fa\u3059\u3053\u3068\u306f\u975e\u5e38\u306b\u96e3\u3057\u304f\u3001\u60c5\u5831\u53ce\u96c6\u529b\u3084\u5206\u6790\u529b\u3060\u3051\u3067\u306a\u304f\u3001\u5143\u624b\u3068\u306a\u308b\u8cc7\u91d1\u306b\u3082\u5927\u304d\u304f\u5de6\u53f3\u3055\u308c\u308b\u4ed5\u4e8b\u3067\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u304c\u53d6\u5f15\u306e\u7d50\u679c\u3001\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3066<a 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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 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class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u304c\u4e00\u822c\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408<\/h3>\n<p><span style=\"background-color: 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style=\"background-color: #ffff99;\"><b>\u7279\u5b9a\u53e3\u5ea7\u306b\u306f\u6b21\u306e2\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7c21\u6613\u7533\u544a\u53e3\u5ea7\uff08<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/52338\/\" data-internallinksmanager029f6b8e52c=\"276\" title=\"\u6e90\u6cc9\u5fb4\u53ce\">\u6e90\u6cc9\u5fb4\u53ce<\/a>\u306a\u3057\uff09<br \/>\n\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u304b\u3089\u306e\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u306b\u57fa\u3065\u304d\u3001\u7533\u544a\u5206\u96e2\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u307e\u3059\u3002<\/li>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\uff09<br \/>\n1\u3064\u306e\u7279\u5b9a\u53e3\u5ea7\u5185\u3067\u751f\u3058\u305f\u6240\u5f97\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u8ab2\u7a0e\u95a2\u4fc2\u304c\u7d42\u308f\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u53e3\u5ea7\u5185\u306e\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u304c\u9078\u629e\u3067\u304d\u307e\u3059\u3002\u307e\u305f\u3001\u6e90\u6cc9\u5fb4\u53ce\u53e3\u5ea7\u5185\u3067\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u914d\u5f53\u91d1\u3092\u53d7\u3051\u5165\u308c\u305f\u5834\u5408\u3001\u540c\u3058\u53e3\u5ea7\u306e\u8b72\u6e21\u640d\u5931\u3068\u640d\u76ca\u901a\u7b97\u3092\u3057\u305f\u5f8c\u306e\u91d1\u984d\u3092\u5143\u306b\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u306e\u5834\u5408\u3067\u3082\u4ed6\u306b\u8abf\u6574\u9805\u76ee\u304c\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/shotoku\/sochiho\/020624\/sanrin\/1273\/37_11_5\/01.htm\" target=\"_blank\" rel=\"noopener\">\u63aa\u7f6e\u6cd5\u7b2c37\u6761\u306e11\u306e5\u300a\u78ba\u5b9a\u7533\u544a\u3092\u8981\u3057\u306a\u3044\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u306b\u3088\u308b\u6240\u5f97\u300b\u95a2\u4fc2 \uff5c\u56fd\u7a0e\u5e81<\/a><\/li>\n<\/ul>\n<\/div>\n<h2>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u304c\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u3092\u4e8b\u696d\u3068\u3057\u3066\u5b9f\u65bd\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/3922\/\" data-internallinksmanager029f6b8e52c=\"340\" title=\"\u4e8b\u696d\u6240\u5f97\">\u4e8b\u696d\u6240\u5f97<\/a>\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u30c7\u30a4\u30c8\u30ec\u30fc\u30c9\u3092\u305d\u306e\u4ed6\u306e<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" title=\"\u96d1\u6240\u5f97\">\u96d1\u6240\u5f97<\/a>\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u78ba\u5b9a\u7533\u544a\u306f\u671f\u9650\u5185\u306b\u884c\u3046\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3092\u5931\u5ff5\u3057\u305f\u5834\u5408\u306b\u3064\u3044\u3066\u8003\u3048\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u3092\u901a\u3058\u3066\u4e0a\u5834\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u3001\u751f\u3058\u305f\u8b72\u6e21\u640d\u5931\u306b\u3064\u3044\u3066\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u640d\u5931\u984d\u3092\u7e70\u8d8a\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/48141\/\" data-internallinksmanager029f6b8e52c=\"577\" title=\"\u8b72\u6e21\u6240\u5f97\">\u8b72\u6e21\u6240\u5f97<\/a>\u30fb<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/2317\/\" data-internallinksmanager029f6b8e52c=\"405\" title=\"\u914d\u5f53\u6240\u5f97\">\u914d\u5f53\u6240\u5f97<\/a>\u7b49\u304b\u3089\u63a7\u9664\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u7e70\u308a\u8d8a\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u304a\u3001\u4f8b\u3048\u3070\u78ba\u5b9a\u7533\u544a\u306f\u3057\u305f\u3082\u306e\u306e\u640d\u5931\u7533\u544a\u3092\u3057\u306a\u3044\u5834\u5408\u306b\u3082\u3001\u5f53\u7136\u306a\u304c\u3089\u8b72\u6e21\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u306f\u53d7\u3051\u3089\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1474.htm\" target=\"_blank\" rel=\"noopener\">No.1474\u2003\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7a0e\u91d1\u304c\u767a\u751f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u3092\u5931\u5ff5\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u5ef6\u6ede\u7a0e\u3084<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/41440\/\" data-internallinksmanager029f6b8e52c=\"129\" title=\"\u7121\u7533\u544a\u52a0\u7b97\u7a0e\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/a>\u304c\u767a\u751f\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u7d0d\u671f\u9650\u5f8c\u3001\u7d0d\u4ed8\u3059\u308b\u65e5\u307e\u3067\u306e\u5229\u606f\u306b\u76f8\u5f53\u3059\u308b\u3082\u306e\u304c\u5ef6\u6ede\u7a0e\u3067\u3059\u3002\u7533\u544a\u304c\u9045\u304f\u306a\u308b\u307b\u3069\u3001\u7d0d\u7a0e\u984d\u304c\u5927\u304d\u3044\u307b\u3069\u652f\u6255\u3046\u3079\u304d\u5ef6\u6ede\u7a0e\u3082\u5897\u3048\u3066\u3044\u304d\u307e\u3059\u3002\u73fe\u5728\u3001\u7d0d\u671f\u9650\u304b\u30892\u30ab\u6708\u9593\u306e\u5ef6\u6ede\u7a0e\u306f\u672c\u7a0e\u306e2.4\uff05\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u4ee5\u964d\u306f\u7a0e\u7387\u3082\u5927\u304d\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u52a0\u7b97\u7a0e\u306f\u884c\u653f\u5236\u88c1\u7684\u306a\u6027\u683c\u3092\u3082\u3064\u3082\u306e\u3067\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u6700\u4f4e\u3067\u672c\u7a0e\u306e15\uff05\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7121\u7533\u544a\u304c\u91cd\u306a\u308b\u5834\u5408\u7b49\u306b\u306f\u3001\u3055\u3089\u306b\u300c\u91cd\u52a0\u7b97\u7a0e\u300d\u3068\u3044\u3046\u91cd\u3044\u7a0e\u91d1\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener\">No.9205\u2003\u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/i01.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u74b0\u5883\u6574\u5099\u306b\u95a2\u3059\u308b\u57fa\u672c\u7684\u306a\u8cc7\u6599\uff5c\u8ca1\u52d9\u7701<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/899\/\" data-lkc-id=\"26\" 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\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u30da\u30ca\u30eb\u30c6\u30a3\u3084\u7533\u544a\u7fa9\u52d9\u3001\u5bfe\u51e6\u6cd5\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\u304b\u3054\u5b58\u77e5\u3067\u3057\u3087\u3046\u304b\uff1f\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u306a\u304c\u3089\u3001\u610f\u56f3\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u60aa\u8cea\u306a\u8131\u7a0e\u306b\u5bfe\u3057\u3066\u306f\u53b3\u3057\u3044\u7f70\u5247\u304c\u3042\u308a\u3001\u53b3\u6b63\u306a\u51e6\u5206\u304c\u4e0b\u3055\u308c\u307e\u3059\u3002\u7f70\u5247\u306e\u30ea\u30b9\u30af\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u5c11\u3057\u3067\u3082\u77e5\u3063\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u539f\u5247\u3068\u3057\u30662\u670816\u65e5\u301c3\u670815\u65e5\uff08\u795d\u4f11\u65e5\u306e\u5834\u5408\u306f\u7fcc\u65e5\uff09\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u7533\u544a\u3084\u7d0d\u7a0e\u3092\u3057\u306a\u3044\u3068\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u306e\u7533\u544a\u6f0f\u308c\u306b\u3088\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u91cd\u3044\u7a0e\u304c\u304b\u304b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6ede\u7d0d\u3084\u7121\u7533\u544a\u7b49\u306e\u8abf\u67fb\u306b\u3064\u3044\u3066\u3082\u30b7\u30b9\u30c6\u30e0\u4e0a\u3067\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/b><\/span>\u5168\u56fd\u306e\u56fd\u7a0e\u5e81\u3068\u7a0e\u52d9\u7f72\u3092\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u3067\u3064\u306a\u3050\u300c\u56fd\u7a0e\u7dcf\u5408\u7ba1\u7406\u30b7\u30b9\u30c6\u30e0\u300d\u3067\u306f\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u306e\u72b6\u6cc1\u3084\u5404\u7a2e\u306e\u60c5\u5831\u5206\u6790\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u6d3b\u7528\u3057\u3066\u3044\u308b\u3088\u3046\u3067\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u3055\u308c\u305f\u5834\u5408\u306b\u306f\u3001\u904e\u53bb\u306b\u3055\u304b\u306e\u307c\u3063\u3066\u8ffd\u5fb4\u3068\u306a\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u4e00\u756a\u306e\u7bc0\u7a0e\u306f\u671f\u9650\u5185\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/p>\n<h2>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u6240\u5f97\u306f\u4e8b\u696d\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u306a\u3044\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306f\u682a\u53d6\u5f15\u3060\u3051\u3067\u306a\u304f\u3001FX\u53d6\u5f15\u3084<a href=\"https:\/\/biz.moneyforward.com\/words\/1236\/\" data-internallinksmanager029f6b8e52c=\"369\" title=\"\u5148\u7269\u53d6\u5f15\">\u5148\u7269\u53d6\u5f15<\/a>\u3001\u6697\u53f7\u8cc7\u7523\u53d6\u5f15\u305d\u306e\u4ed6\u7a2e\u3005\u306e\u53d6\u5f15<\/b><\/span><span style=\"background-color: #ffff99;\"><b>\u3092\u884c\u3046\u5834\u5408\u304c\u591a\u3005\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u306e\u5834\u5408\u3001\u3059\u3079\u3066\u304c\u5148\u306b\u898b\u3066\u304d\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u3068\u540c\u3058\u51e6\u7406\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e0b\u8a18\u306e\u8868\u306f\u3001\u4e0a\u8a18\u3067\u8aac\u660e\u3057\u305f\u682a\u5f0f\u53d6\u5f15\u4ee5\u5916\u306e\u6240\u5f97\u533a\u5206\u306e\u8003\u3048\u65b9\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u3066\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u300c\u4e8b\u696d\u300d\u3068\u3057\u3066\u4e0b\u8a18\u53d6\u5f15\u3092\u5b9f\u65bd\u3059\u308b\u5834\u5408\u306e\u6240\u5f97\u533a\u5206\u306f\u300c\u4e8b\u696d\u6240\u5f97\u300d\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<table>\n<thead>\n<tr>\n<th>\u53d6\u5f15\u306e\u5bfe\u8c61<\/th>\n<th>\u4e8b\u4f8b<\/th>\n<th>\u6240\u5f97\u533a\u5206<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td style=\"text-align: left;\">FX<\/p>\n<p>\uff08\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff09<\/td>\n<td style=\"text-align: left;\">\u5dee\u91d1\u6c7a\u6e08\u306b\u3088\u308b\u5dee\u76ca\u304c\u751f\u3058\u305f<\/td>\n<td style=\"text-align: left;\" rowspan=\"2\">\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97<\/p>\n<p>\u203b\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5148\u7269\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u5546\u54c1\u5148\u7269\u53d6\u5f15\u3001\u91d1\u878d\u5546\u54c1\u5148\u7269\u53d6\u5f15\u7b49\u3067\u5229\u76ca\u304c\u751f\u3058\u305f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6697\u53f7\u8cc7\u7523\u53d6\u5f15<\/td>\n<td style=\"text-align: left;\">\u6697\u53f7\u8cc7\u7523\u306e\u8b72\u6e21\u76ca\u304c\u751f\u3058\u305f<\/td>\n<td style=\"text-align: left;\">\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u3078\u306e\u8ab2\u7a0e<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306b\u3088\u308a\u6240\u5f97\u306b\u5bfe\u3057\u300c\u6240\u5f97\u7a0e15.315\uff05\u304a\u3088\u3073<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/21488\/\" data-internallinksmanager029f6b8e52c=\"533\" title=\"\u4f4f\u6c11\u7a0e\">\u4f4f\u6c11\u7a0e<\/a>5\uff05\u300d\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001NFT\u7b49\u3092\u7528\u3044\u305f\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u6697\u53f7\u8cc7\u7523\u306a\u3069\u8ca1\u7523\u7684\u4fa1\u5024\u304c\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u306f\u8ab2\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002NFT\u306e\u53d6\u5f15\u306b\u3088\u308a\u751f\u3058\u305f\u8b72\u6e21\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u304c\u3001\u4e8b\u696d\u7684\u306bNFT\u53d6\u5f15\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u4e8b\u696d\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1521.htm\" target=\"_blank\" rel=\"noopener\">No.1521\u2003\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff08FX\uff09\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1522.htm\" target=\"_blank\" rel=\"noopener\">No.1522\u2003\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u8ab2\u7a0e\u306e\u7279\u4f8b\uff5c\u56fd\u7a0e\u5e81<\/a><br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1524.htm\" target=\"_blank\" rel=\"noopener\">No.1524\u2003\u6697\u53f7\u8cc7\u7523\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u5229\u76ca\u304c\u751f\u3058\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/virtual_currency_faq_03.pdf\" target=\"_blank\" rel=\"noopener\">\u6697\u53f7\u8cc7\u7523\u7b49\u306b\u95a2\u3059\u308b\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\uff08FAQ\uff09<\/a>\u300d<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1525-2.htm\" target=\"_blank\" rel=\"noopener\">No.1525-2\u2003NFT\u3084FT\u3092\u7528\u3044\u305f\u53d6\u5f15\u3092\u884c\u3063\u305f\u5834\u5408\u306e\u8ab2\u7a0e\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u3057\u304b\u3057\u3001\u96d1\u6240\u5f97\u306b\u304a\u3051\u308b\u640d\u5931\u306e\u5834\u5408\u306b\u306f\u3001\u4ed6\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\uff08\u640d\u76ca\u901a\u7b97\uff09\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3057\u304b\u305f\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\uff08\u4e8b\u4f8b\uff09<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u76ca\u304c\u3042\u308b\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u30b1\u30fc\u30b9\u3002\u7279\u5b9a\u53e3\u5ea7\u306e\u7c21\u6613\u7533\u544a\u53e3\u5ea7\u3092\u9078\u629e\u3057\u3066\u3044\u308b\u3002\u307e\u305f\u3001\u6697\u53f7\u8cc7\u7523\u306e\u53d6\u5f15\u306b\u3088\u308a\u640d\u5931\u3092\u51fa\u3057\u3066\u3044\u308b\u3002\u4e8b\u696d\u6240\u5f97\u3067\u306f\u306a\u3044\u3002<\/p>\n<h3>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e<\/h3>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\uff08\u8ee2\u8a18\u7528\u53c8\u306f\u63d0\u51fa\u7528\uff09<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u3000\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u4e09\u8868<\/li>\n<li>\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/li>\n<li>\u63a7\u9664\u8a3c\u660e\u66f8\u3001<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>\u7b49\u8eab\u5206\u8a3c\u660e\u66f8\u985e<\/li>\n<\/ul>\n<\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/684\/\" data-lkc-id=\"75\" 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\u306e\u5fc5\u8981\u66f8\u985e\/\u6dfb\u4ed8\u66f8\u985e\u307e\u3068\u3081\u30102025\u5e74\u5206\u7533\u544a\u7248\u3011\u4f1a\u793e\u54e1\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\u5411\u3051<\/div><div class=\"lkc-excerpt\">\u5e74\u9593\u306e\u6240\u5f97\u3068\u6240\u5f97\u7a0e\u3092\u7533\u544a\u3059\u308b\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u306f\u3001\u672c\u4eba\u78ba\u8a8d\u3084\u63a7\u9664\u306e\u8a3c\u660e\u66f8\u3092\u306f\u3058\u3081\u3001\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u305f\u3081\u306e\u3055\u307e\u3056\u307e\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u5171\u901a\u3057\u3066\u5fc5\u8981\u306a\u3082\u306e\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9752\u8272\u7533\u544a\u3084\u767d\u8272\u7533\u544a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3001\u4f1a\u793e\u54e1\u304c\u533b\u7642\u8cbb\u63a7\u9664\u3084\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u3068\u304d\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u305d\u308c\u305e\u308c\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3010\u5fd9\u3057\u3044\u4eba\u5411\u3051\u3011\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e \t\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u306f\u5fc5\u9808\uff09 \t\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u9752\u8272\u7533\u544a\u306e\u5834\u5408\uff09 \t\u53ce\u652f\u5185\u8a33\u66f8\uff08\u767d\u8272\u7533\u544a\u306e\u5834\u5408\uff09 \t\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u90f5\u9001\u3059\u308b\u5834\u5408\uff09\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u4f1a\u793e...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u4e3b\u306a\u9806\u5e8f\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ol class=\"summary-box__list summary-box__list--number\">\n<li>\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<br \/>\n\u4e0a\u5834\u682a\u5f0f\u306e\u8b72\u6e21\u76ca\u306b\u3064\u3044\u3066\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u7b49\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u305f\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u304b\u3089\u300c\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e09\u8868<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7b2c\u4e09\u8868\u306b\u4e0a\u8a181\u306e\u660e\u7d30\u66f8\u3092\u53c2\u8003\u306b\u53ce\u5165\u91d1\u984d\u3084<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/15270\/\" data-internallinksmanager029f6b8e52c=\"535\" title=\"\u6240\u5f97\u91d1\u984d\">\u6240\u5f97\u91d1\u984d<\/a>\u3092\u8ee2\u8a18\u3057\u3001\u7b2c\u4e09\u8868\u306e\u7a0e\u91d1\u3092\u6c42\u3081\u307e\u3059\u3002\u3053\u306e\u6642\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/24076\/\" data-internallinksmanager029f6b8e52c=\"333\" title=\"\u8ab2\u7a0e\u6240\u5f97\">\u8ab2\u7a0e\u6240\u5f97<\/a>\u306b\u4fc2\u308b\u6240\u5f97\u7a0e\u7387\u306f15\uff05\u3068\u306a\u308a\u307e\u3059\u3002<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868<br \/>\n\u4e8b\u4f8b\u306e\u3088\u3046\u306b\u96d1\u6240\u5f97\u306e\u91d1\u984d\u304c\u30de\u30a4\u30ca\u30b9\uff08\u640d\u5931\uff09\u306e\u5834\u5408\u3001\u640d\u5931\u90e8\u5206\u306e\u76f8\u6bba\u304c\u3067\u304d\u306a\u3044\u306e\u3067\u3001\u305d\u306e\u4ed6\u306e\u96d1\u6240\u5f97\u306f\u30bc\u30ed\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7b2c\u4e09\u8868\u3067\u8a08\u7b97\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3092\u7b2c\u4e00\u8868\u306b\u8ee2\u8a18\u3057\u3066\u3001\u78ba\u5b9a\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u7b2c\u4e00\u8868\u306e\u300c\u7533\u544a\u306e\u7a2e\u985e\u300d\u6b04\u3067\u306f\u5206\u96e2\u306b\u3007\u3092\u4ed8\u3051\u3001\u7b2c\u4e8c\u8868\u306b\u3064\u3044\u3066\u3082\u8a18\u8f09\u3057\u307e\u3059\u3002<\/li>\n<\/ol>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/kisairei\/kabushiki\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u7533\u544a\u306e\u3057\u304b\u305f\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u3064\u3044\u3066\u306f\u3001\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa\u3068\u96fb\u5b50\u306b\u3088\u308b\u63d0\u51fa\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span><\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u66f8\u9762\u306b\u3088\u308b\u63d0\u51fa<br \/>\n<strong>\uff1c\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u6301\u53c2\u3059\u308b\u65b9\u6cd5\uff1e<\/strong><br \/>\n\u7a0e\u52d9\u7f72\u304c\u6642\u9593\u5916\u306e\u5834\u5408\u306b\u306f\u3001\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u306b\u6295\u51fd\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u306a\u304a\u3001\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u306b\u76f4\u63a5\u6301\u53c2\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n<strong>\uff1c\u6240\u8f44\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u4e0b\u8a18\u306e\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u306b\u90f5\u9001\u3059\u308b\u65b9\u6cd5\uff1e<\/strong><br \/>\n\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u3046\u3061\u3001\u4e00\u90e8\u306b\u304a\u3044\u3066\u306f\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u306b\u90f5\u9001\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u90f5\u9001\u306e\u5834\u5408\u306f\u5b9b\u5148\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/06.htm\" target=\"_blank\" rel=\"noopener\">\u3010\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3011\uff5c\u56fd\u7a0e\u5e81<\/a>\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/gyoumu_center\/pdf\/0023004-032_03.pdf\" target=\"_blank\" rel=\"noopener\">\u66f8\u9762\u306e\u7533\u544a\u66f8\u7b49\u306e\u90f5\u9001\u306b\u3088\u308b\u63d0\u51fa\u5148\u3068\u306a\u308b\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u306e\u6240\u5728\u5730<\/a>\u300d<\/li>\n<li>\u96fb\u5b50\u7533\u544a\u306b\u3088\u308b\u63d0\u51fa<br \/>\n\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u3067\u5165\u529b\u3057\u3001\u305d\u306e\u307e\u307e\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30db\u304b\u3089\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u96fb\u5b50\u7533\u544a\u306e\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e88\u3081\u4e0b\u8a18\u306a\u3069\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/start\/index.htm\" target=\"_blank\" rel=\"noopener\">\u3054\u5229\u7528\u306e\u6d41\u308c\uff5c\u3010e-Tax\u3011\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0<\/a><\/li>\n<\/ul>\n<\/div>\n<h3>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9593\u306f\u3001\u6bce\u5e74\u6982\u306d2\u670815\u65e5\u524d\u5f8c\u304b\u30893\u670815\u65e5\u524d\u5f8c\u3067\u3059\u3002<\/b><\/span>\u4ee4\u548c6\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308a\u3001\u7a0e\u91d1\u306e\u7d0d\u671f\u9650\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u632f\u66ff\u7d0d\u7a0e\u306e\u5834\u5408\u306b\u306f\u3001\u632f\u66ff\u65e5\uff08\u5f15\u843d\u65e5\uff09\u304c\u4ee4\u548c7\u5e744\u670830\u65e5\uff08\u6c34\uff09\u3067\u3059\u3002<\/p>\n<table>\n<tbody>\n<tr>\n<td>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u3000\u4ee4\u548c7\u5e742\u670817\u65e5\uff08\u6708\uff09\u304b\u3089\u4ee4\u548c7\u5e743\u670817\u65e5\uff08\u6708\uff09\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_kigen.htm\" target=\"_blank\" rel=\"noopener\">\u4e3b\u306a\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\uff08\u6cd5\u5b9a\u7d0d\u671f\u9650\uff09\u53ca\u3073\u632f\u66ff\u65e5\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u304c\u7bc0\u7a0e\u5bfe\u7b56\u306e\u305f\u3081\u306b\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u8cbb\u7528\u306f\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u8077\u696d\u306b\u95a2\u4fc2\u306a\u304f\u6240\u5f97\u7a0e\u3092\u7bc0\u7a0e\u3059\u308b\u305f\u3081\u306e\u4e00\u3064\u306e\u65b9\u6cd5\u3068\u3057\u3066\u3001\u6b63\u3057\u304f\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<p>\u30c7\u30a4\u30c8\u30ec\u30fc\u30c0\u30fc\u306e\u5834\u5408\u306e\u5fc5\u8981\u7d4c\u8cbb\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u4e8b\u696d\u6240\u5f97\u3068\u306a\u308b\u5834\u5408\u4ee5\u5916\u306f\u3001\u30aa\u30d5\u30a3\u30b9\u95a2\u9023\u8cbb\u7528\u4ee5\u964d\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306f\u614e\u91cd\u306b\u3059\u308b\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<div class=\"summary-box\">\n<ul class=\"summary-box__list summary-box__list\">\n<li>\u8a3c\u5238\u4f1a\u793e\u7b49\u3078\u306e\u624b\u6570\u6599<\/li>\n<li>\u60c5\u5831\u7aef\u672b\u306e\u5229\u7528\u6599\u3001\u53d6\u5f15\u306b\u76f4\u63a5\u5fc5\u8981\u3068\u306a\u308b\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u4f7f\u7528\u6599<\/li>\n<li>\u30aa\u30d5\u30a3\u30b9\u95a2\u9023\u8cbb\uff08\u5bb6\u8cc3\u3001\u901a\u4fe1\u56de\u7dda\u6599\u7b49\uff09<\/li>\n<li>\u5099\u54c1\u8cbb\uff08\u30d1\u30bd\u30b3\u30f3\u3001\u30e2\u30cb\u30bf\u30fc\u7b49\u8cfc\u5165\u8cbb\u3001\u30c7\u30b9\u30af\u7b49\u306e\u4ec0\u5668\u8cfc\u5165\u8cbb\uff09<\/li>\n<li>\u60c5\u5831\u53ce\u96c6\u306e\u305f\u3081\u306e\u56f3\u66f8\u3001\u30bb\u30df\u30ca\u30fc\u53c2\u52a0\u8cbb\u7b49<\/li>\n<\/ul>\n<\/div>\n<div class=\"linkcard\"><div class=\"lkc-internal-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/12079\/\" data-lkc-id=\"187\" 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\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u306f\uff1f\u66f8\u304d\u65b9\u30fb\u52d8\u5b9a\u79d1\u76ee\u4e00\u89a7<\/div><div class=\"lkc-excerpt\">\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u6240\u5f97\u3092\u8a08\u7b97\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6240\u5f97\u306f\u305d\u306e\u5e74\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u3044\u3044\u307e\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u7d4c\u8cbb\u304c\u8a8d\u3081\u3089\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5b9f\u52d9\u3067\u3088\u304f\u4f7f\u308f\u308c\u308b\u52d8\u5b9a\u79d1\u76ee\u3092\u3082\u3068\u306b\u3001\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u305d\u3082\u305d\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u7d4c\u8cbb\u3068\u306f\u7d4c\u8cbb\u3068\u306f\u3001\u6240\u5f97\u3092\u5f97\u308b\u305f\u3081\u306b\u4e8b\u696d\u3067\u767a\u751f\u3057\u305f\u652f\u51fa\u306e\u3053\u3068\u3067\u3059\u3002\u4e8b\u696d\u53ce\u5165\u3092\u5f97\u308b\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u539f\u5247\u3068\u3057\u3066\u7d4c\u8cbb\u3068\u306a\u308a\u3001\u8ab2\u7a0e\u5bfe\u8c61\u984d\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u5206\u306e\u53ce\u5165\u306b\u5bfe\u5fdc\u3057\u3001\u304b...<\/div><\/div><div 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