{"id":79735,"date":"2025-09-19T11:31:12","date_gmt":"2025-09-19T02:31:12","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=79735"},"modified":"2025-09-19T11:31:14","modified_gmt":"2025-09-19T02:31:14","slug":"%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e3%82%a2%e3%83%ab%e3%83%90%e3%82%a4%e3%83%88%e3%81%ae%e5%8b%98%e5%ae%9a%e7%a7%91%e7%9b%ae%e3%81%a8%e7%a8%8e%e5%8b%99%e5%87%a6%e7%90%86%e3%81%af","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/79735\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u7a0e\u52d9\u51e6\u7406\u306f\uff1f\u96c7\u3046\u30fb\u50cd\u304f\u4e21\u65b9\u306e\u30b1\u30fc\u30b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p><a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/53900\/\" data-internallinksmanager029f6b8e52c=\"155\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tebiki\/2024\/01\/1_06.htm\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u65b9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u696d\u52d9\u59d4\u8a17\u306b\u3088\u308b\u53ce\u5165\u306f\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u96c7\u7528\u5951\u7d04\u306b\u57fa\u3065\u304f\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u5f97\u305f\u7d66\u4e0e\u306f\u7d66\u4e0e\u6240\u5f97\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u696d\u52d9\u59d4\u8a17\u5951\u7d04\u306a\u3069\u306b\u3088\u3063\u3066\u8acb\u3051\u8ca0\u3063\u305f\u4ed5\u4e8b\u3067\u5831\u916c\u3092\u5f97\u305f\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u306f\u306a\u304f\u4e8b\u696d\u6240\u5f97\u307e\u305f\u306f<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2736\/\" data-internallinksmanager029f6b8e52c=\"529\" 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title=\"\u96c7\u7528\u4fdd\u967a\">\u96c7\u7528\u4fdd\u967a<\/a>\u306e\u52a0\u5165\u7fa9\u52d9\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3001\u7d4c\u7406\u51e6\u7406\u3060\u3051\u3067\u306a\u304f\u3001\u793e\u4f1a\u4fdd\u967a\u7b49\u306e\u624b\u7d9a\u304d\u306e\u78ba\u8a8d\u304c\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5951\u7d04\u304c\u696d\u52d9\u59d4\u8a17\uff08\u8acb\u8ca0\uff09\u3067\u3042\u308c\u3070\u3001\u652f\u6255\u3044\u306f\u300c\u5916\u6ce8\u8cbb\u300d\u3084\u300c<a href=\"https:\/\/biz.moneyforward.com\/words\/284\/\" data-internallinksmanager029f6b8e52c=\"168\" title=\"\u696d\u52d9\u59d4\u8a17\u8cbb\">\u696d\u52d9\u59d4\u8a17\u8cbb<\/a>\u300d\u7b49\u3068\u3057\u3066\u51e6\u7406\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7a0e\u52d9\u4e0a\u306e\u6240\u5f97\u533a\u5206\u306f\u5951\u7d04\u66f8\u306e\u540d\u79f0\u3084\u5f62\u5f0f\u3067\u306f\u306a\u304f\u3001\u696d\u52d9\u306e\u5b9f\u614b\u306b\u57fa\u3065\u3044\u3066\u5224\u65ad\u3055\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u5951\u7d04\u66f8\u304c\u696d\u52d9\u59d4\u8a17\u3067\u3082\u3001\u5b9f\u614b\u3068\u3057\u3066\u4e8b\u696d\u4e3b\u306e\u6307\u63ee\u547d\u4ee4\u4e0b\u3067\u50cd\u304d\u3001\u6642\u9593\u7684\u306a\u62d8\u675f\u3092\u53d7\u3051\u308b\u306a\u3069\u96c7\u7528\u95a2\u4fc2\u306b\u8fd1\u3044\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306f\u300c\u7d66\u4e0e\u300d\u3068\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shohi\/01\/01.htm\" target=\"_blank\" rel=\"noopener\">\u7b2c1\u7bc0 \u500b\u4eba\u4e8b\u696d\u8005\u306e\u7d0d\u7a0e\u7fa9\u52d9\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u5bb6\u65cf\u3092\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u96c7\u3046\u3068\u304d\u306f\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u300d\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u81ea\u8eab\u3068\u751f\u8a08\u3092\u4e00\u306b\u3059\u308b\u5bb6\u65cf\uff08\u914d\u5076\u8005\u3084\u5b50\u306a\u3069\u306e\u89aa\u65cf\uff09\u3092\u30a2\u30eb\u30d0\u30a4\u30c8\u3068\u3057\u3066\u96c7\u3046\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u8a08\u4e0a\u3067\u304d\u308b\u304b\u3069\u3046\u304b\u306b\u306f\u5236\u9650\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u539f\u5247\u3068\u3057\u3066\u3001\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u306f\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u300d\u306e\u5236\u5ea6\u3092\u6d3b\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u6761\u4ef6\u3092\u6e80\u305f\u3057\u305f\u5834\u5408\u306b\u7d4c\u8cbb\u8a08\u4e0a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u3001\u4e00\u5b9a\u306e\u671f\u9650\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u3078\u300c\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308b\u4e00\u5b9a\u306e\u5bb6\u65cf\u304c15\u6b73\u4ee5\u4e0a\u304b\u3064\u5e74\u95936\u304b\u6708\u8d85\u5c02\u3089\u4e8b\u696d\u306b\u5f93\u4e8b\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u5c4a\u51fa\u3068\u5b9f\u614b\u304c\u4f34\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u9650\u308a\u3001\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u5168\u984d\u7d4c\u8cbb\u306b\u542b\u3081\u3089\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u306f\u63a7\u9664\u5bfe\u8c61\u914d\u5076\u8005\u3084\u6276\u990a\u89aa\u65cf\u306b\u306f\u306a\u308c\u306a\u3044\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001<a href=\"https:\/\/biz.moneyforward.com\/tax_return\/basic\/\" data-internallinksmanager029f6b8e52c=\"337\" title=\"\u767d\u8272\u7533\u544a\">\u767d\u8272\u7533\u544a<\/a>\u306e\u5834\u5408\u306f\u7d4c\u8cbb\u5316\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u4ee3\u66ff\u3068\u3057\u3066\u300c\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\u300d\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u914d\u5076\u8005\u306f\u4e0a\u965086\u4e07\u5186\u3001\u305d\u306e\u4ed6\u306e\u89aa\u65cf\u306f\u4e0a\u965050\u4e07\u5186\u305d\u306e\u4ed6\u306e\u898f\u5b9a\u306b\u3088\u308a\u307e\u3059\uff09\u3002<\/p>\n<p>\u9752\u8272\u7533\u544a\u306b\u304a\u3044\u3066\u5c4a\u51fa\u3092\u305b\u305a\u306b\u5bb6\u65cf\u3078\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u305d\u306e\u652f\u6255\u3044\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002\u4f1a\u8a08\u51e6\u7406\u4e0a\u3001\u3053\u306e\u652f\u51fa\u306f\u4e8b\u696d\u7528\u306e\u8cc7\u91d1\u304b\u3089\u500b\u4eba\u7684\u306a\u652f\u6255\u3044\u3092\u884c\u3063\u305f\u3082\u306e\u3068\u3057\u3066\u300c\u4e8b\u696d\u4e3b\u8cb8\u300d\u52d8\u5b9a\u3067\u51e6\u7406\u3059\u308b\u306e\u304c\u539f\u5247\u3067\u3059\u3002\u5b9f\u969b\u306b\u8cc7\u91d1\u306e\u52d5\u304d\u304c\u3042\u308b\u305f\u3081\u3001\u6b63\u898f\u306e<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82\/\" data-internallinksmanager029f6b8e52c=\"485\" title=\"\u7c3f\u8a18\">\u7c3f\u8a18<\/a>\u306e\u539f\u5247\u306b\u57fa\u3065\u304d\u3001\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4e8b\u696d\u53e3\u5ea7\u3092\u7d4c\u7531\u305b\u305a\u4e8b\u696d\u4e3b\u306e\u500b\u4eba\u8cc7\u91d1\u3067\u5bb6\u65cf\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u3001\u6539\u3081\u3066\u4e8b\u696d\u306e\u53d6\u5f15\u3068\u3057\u3066\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2075.htm\" target=\"_blank\" rel=\"noopener\">No.2075 \u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u6e90\u6cc9\u5fb4\u53ce\u3068\u4fdd\u967a\u52a0\u5165\u624b\u7d9a\u304d<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3001\u7a0e\u52d9\u4e0a\u306e\u51e6\u7406\u3082\u6b20\u304b\u305b\u307e\u305b\u3093\u3002<\/b><\/span>\u7d66\u4e0e\u3092\u652f\u7d66\u3059\u308b\u969b\u306b\u306f\u6240\u5f97\u7a0e\u3092\u6e90\u6cc9\u5fb4\u53ce\u3057\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u670810\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u5e74\u672b\u306b\u306f\u5e74\u672b\u8abf\u6574\u3092\u884c\u3044\u3001\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4e8b\u696d\u4e3b\u306f\u300c\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u5c4a\u51fa\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u52b4\u50cd\u4fdd\u967a\u306e\u52a0\u5165\u3082\u5fd8\u308c\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u5f93\u696d\u54e1\u30921\u4eba\u3067\u3082\u96c7\u3048\u3070\u3001\u696d\u7a2e\u306b\u95a2\u4fc2\u306a\u304f\u52b4\u707d\u4fdd\u967a\u306e\u9069\u7528\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u96c7\u7528\u4fdd\u967a\u3082\u4e00\u5b9a\u306e\u6761\u4ef6\uff08\u903120\u6642\u9593\u4ee5\u4e0a\u306e\u52e4\u52d9\u306a\u3069\uff09\u3092\u6e80\u305f\u305b\u3070\u52a0\u5165\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u793e\u4f1a\u4fdd\u967a\uff08\u5065\u5eb7\u4fdd\u967a\u30fb<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/1839\/\" data-internallinksmanager029f6b8e52c=\"334\" title=\"\u539a\u751f\u5e74\u91d1\">\u539a\u751f\u5e74\u91d1<\/a>\uff09\u3078\u306e\u52a0\u5165\u3082\u5fc5\u8981\u3067\u3059\u3002\u6cd5\u4eba\u4e8b\u696d\u6240\u306f\u5f93\u696d\u54e1\u6570\u306b\u304b\u304b\u308f\u3089\u305a\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u6240\u306e\u5834\u5408\u3001\u8fb2\u6797\u6c34\u7523\u696d\u3084\u7406\u5bb9\u30fb\u7f8e\u5bb9\u696d\u3001\u98f2\u98df\u5e97\u3068\u3044\u3063\u305f\u4e00\u90e8\u306e\u696d\u7a2e\u3092\u9664\u304d\u3001\u5e38\u66425\u4eba\u4ee5\u4e0a\u306e\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3059\u308b\u3068\u52a0\u5165\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/20130502.html\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u6240\u304c\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u652f\u6255\u3046\u4ea4\u901a\u8cbb\u30fb\u98df\u4e8b\u4ee3\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u7d4c\u8cbb\u8a08\u4e0a\u306e\u6ce8\u610f\u70b9<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u96c7\u7528\u3057\u305f\u969b\u3001\u7d66\u4e0e\u4ee5\u5916\u306b<a href=\"https:\/\/biz.moneyforward.com\/payroll\/basic\/2640\/\" data-internallinksmanager029f6b8e52c=\"523\" title=\"\u4ea4\u901a\u8cbb\">\u4ea4\u901a\u8cbb<\/a>\u3084\u98df\u4e8b\u4ee3\uff08\u307e\u304b\u306a\u3044\u8cbb\u306a\u3069\uff09\u3092\u652f\u7d66\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u3053\u308c\u3089\u306e\u652f\u51fa\u306f\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u304c\u3001\u5185\u5bb9\u306b\u3088\u3063\u3066\u52d8\u5b9a\u79d1\u76ee\u3084\u8ab2\u7a0e\u533a\u5206\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4ea4\u901a\u8cbb\u306f\u300c\u65c5\u8cbb\u4ea4\u901a\u8cbb\u300d\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u652f\u7d66\u3059\u308b\u901a\u52e4\u4ea4\u901a\u8cbb\u306f\u3001\u5b9f\u8cbb\u652f\u7d66\u3067\u3042\u308c\u3070\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/62706\/\" data-internallinksmanager029f6b8e52c=\"237\" title=\"\u65c5\u8cbb\u4ea4\u901a\u8cbb\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/a>\u300d\u7b49\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u5b9a\u671f\u5238\u4ee3\u3084\u30d0\u30b9\u4ee3\u306a\u3069\u304c\u5bfe\u8c61\u3068\u306a\u308a\u3001\u4e8b\u696d\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u901a\u52e4\u306e\u305f\u3081\u306e\u652f\u51fa\u3067\u3042\u308c\u3070\u554f\u984c\u306a\u304f\u7d4c\u8cbb\u306b\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5f62\u3067\u4e00\u5f8b\u306b\u652f\u6255\u3046\u5834\u5408\u306f\u300c\u7d66\u4e0e\u300d\u3068\u307f\u306a\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u6e90\u6cc9\u5fb4\u53ce\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u660e\u7d30\u3092\u6b8b\u3057\u3001\u696d\u52d9\u306b\u95a2\u4fc2\u3059\u308b\u5b9f\u8cbb\u3068\u3057\u3066\u652f\u7d66\u3057\u305f\u8a18\u9332\u3092\u6574\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u98df\u4e8b\u4ee3\u306f\u300c\u798f\u5229\u539a\u751f\u8cbb\u300d\u3068\u3057\u3066\u306e\u6761\u4ef6\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u307e\u304b\u306a\u3044\u3084\u5f01\u5f53\u306a\u3069\u306e\u98df\u4e8b\u3092\u63d0\u4f9b\u3059\u308b\u5834\u5408\u3001\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u300c<a href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/17264\/\" data-internallinksmanager029f6b8e52c=\"231\" title=\"\u798f\u5229\u539a\u751f\u8cbb\">\u798f\u5229\u539a\u751f\u8cbb<\/a>\u300d\u7b49\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u3002<\/b><\/span>\u7a0e\u52d9\u4e0a\u306e\u30dd\u30a4\u30f3\u30c8\u306f\u3001\u300c\u5168\u5f93\u696d\u54e1\u3092\u5bfe\u8c61\u3068\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u300c\u98df\u4e8b\u306e\u4fa1\u984d\u306e\u534a\u5206\u4ee5\u4e0a\u3092\u5f93\u696d\u54e1\u304c\u8ca0\u62c5\u3057\u3066\u3044\u308b\u3053\u3068\u300d\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u3059\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u652f\u7d66\u5206\u304c\u7d66\u4e0e\u3068\u307f\u306a\u3055\u308c\u3001\u300c\u7d66\u6599\u8cc3\u91d1\u300d\u3068\u3057\u3066\u51e6\u7406\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u3067\u306e\u6307\u6458\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u793e\u5185\u30eb\u30fc\u30eb\u306e\u6574\u5099\u3084\u8a18\u9332\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2594.htm\" target=\"_blank\" rel=\"noopener\">No.2594 \u98df\u4e8b\u3092\u652f\u7d66\u3057\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u5bfe\u3059\u308b\u8cde\u4e0e\u30fb\u5bf8\u5fd7\u306e\u52d8\u5b9a\u79d1\u76ee\u3068\u7a0e\u52d9\u51e6\u7406<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u306b\u8cde\u4e0e\uff08\u30dc\u30fc\u30ca\u30b9\uff09\u3084\u5bf8\u5fd7\u3092\u652f\u7d66\u3059\u308b\u5834\u5408\u3001\u305d\u308c\u3082\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u307e\u3059\u304c\u3001\u901a\u5e38\u306e\u7d66\u4e0e\u3068\u306f\u5225\u306e\u53d6\u308a\u6271\u3044\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/b><\/span><\/p>\n<h3>\u52d8\u5b9a\u79d1\u76ee\u306f\u300c\u8cde\u4e0e\u300d\u307e\u305f\u306f\u300c\u7d66\u6599\u8cc3\u91d1\u300d\u3068\u3057\u3066\u51e6\u7406\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u30a2\u30eb\u30d0\u30a4\u30c8\u3078\u306e\u8cde\u4e0e\u3084\u5bf8\u5fd7\u306e\u652f\u7d66\u306f\u3001\u57fa\u672c\u7684\u306b\u300c\u8cde\u4e0e\u300d\u307e\u305f\u306f\u300c\u7d66\u6599\u8cc3\u91d1\u300d\u306e\u3044\u305a\u308c\u304b\u306e\u52d8\u5b9a\u79d1\u76ee\u3067\u51e6\u7406\u3055\u308c\u307e\u3059\u3002<\/b><\/span>\u5e33\u7c3f\u3092\u7d30\u304b\u304f\u5206\u3051\u305f\u3044\u5834\u5408\u306f\u300c\u8cde\u4e0e\u300d\u79d1\u76ee\u3092\u4f7f\u3063\u3066\u3082\u5dee\u3057\u652f\u3048\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7d66\u4e0e\u306b\u4e0a\u4e57\u305b\u3059\u308b\u5f62\u3067\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u300c\u7d66\u6599\u8cc3\u91d1\u300d\u306b\u307e\u3068\u3081\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u3044\u305a\u308c\u306b\u3057\u3066\u3082\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3059\u308b\u5831\u916c\u306e\u4e00\u74b0\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u4e0a\u306e\u53d6\u308a\u6271\u3044\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u8cde\u4e0e\u3082\u6e90\u6cc9\u5fb4\u53ce\u3068\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><b>\u8cde\u4e0e\u3084\u5bf8\u5fd7\u3082\u7d66\u4e0e\u3068\u540c\u69d8\u306b\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u5fc5\u8981\u3067\u3059\u3002<\/b><\/span>\u652f\u7d66\u984d\u306b\u5bfe\u3057\u3001\u8cde\u4e0e\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u8868\u306b\u57fa\u3065\u3044\u3066\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u3001\u652f\u6255\u6642\u306b\u63a7\u9664\u3057\u3066\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u307e\u305f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u3082\u306a\u308b\u305f\u3081\u3001\u652f\u7d66\u984d\u3084\u6e90\u6cc9\u7a0e\u984d\u3092\u6b63\u78ba\u306b\u7ba1\u7406\u3057\u3001\u5e74\u672b\u306b\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002\u5c11\u984d\u306e\u5bf8\u5fd7\u3067\u3042\u3063\u3066\u3082\u300c\u52b4\u52d9\u306e\u5bfe\u4fa1\u300d\u3067\u3042\u308c\u3070\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308b\u305f\u3081\u3001\u73fe\u91d1\u624b\u6e21\u3057\u306a\u3069\u3067\u3042\u3063\u3066\u3082\u5e33\u7c3f\u8a18\u9332\u3068\u7a0e\u52d9\u51e6\u7406\u306f\u5fc5\u305a\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u8ff7\u3044\u3084\u3059\u3044\u652f\u6255\u3044\u306b\u95a2\u3059\u308b\u52d8\u5b9a\u79d1\u76ee\u306e\u4f7f\u3044\u5206\u3051<\/h2>\n<p><span style=\"background-color: #ffff99;\"><b>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4eba\u4ef6\u8cbb\u3084\u5916\u90e8\u696d\u8005\u3078\u306e\u652f\u6255\u3044\u3092\u5e33\u7c3f\u306b\u8a18\u9332\u3059\u308b\u969b\u3001\u300c\u7d66\u6599\u8cc3\u91d1\u300d\u300c\u5916\u6ce8\u8cbb\u300d\u300c\u5831\u916c\u624b\u6570\u6599\u300d\u306a\u3069\u4f3c\u305f\u6027\u8cea\u306e\u52d8\u5b9a\u79d1\u76ee\u306e\u4f7f\u3044\u5206\u3051\u306b\u8ff7\u3046\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/b><\/span>\u305d\u308c\u305e\u308c\u306e\u6027\u683c\u3092\u6b63\u3057\u304f\u7406\u89e3\u3057\u3001\u5951\u7d04\u5185\u5bb9\u3084\u696d\u52d9\u5b9f\u614b\u306b\u5fdc\u3058\u305f\u5206\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u96c7\u7528\u95a2\u4fc2\u304c\u3042\u308b\u306a\u3089\u300c\u7d66\u6599\u8cc3\u91d1\u300d<\/h3>\n<p><span style=\"background-color: 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