{"id":87129,"date":"2026-10-23T16:30:24","date_gmt":"2026-10-23T07:30:24","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=87129"},"modified":"2026-10-23T16:30:24","modified_gmt":"2026-10-23T07:30:24","slug":"%e3%83%90%e3%82%a4%e3%83%88%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e3%81%84%e3%81%8f%e3%82%89%e3%81%8b%e3%82%89%e5%bf%85%e8%a6%81%ef%bc%9f%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%83%bb","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/87129\/","title":{"rendered":"\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f\u5e74\u672b\u8abf\u6574\u30fb\u639b\u3051\u6301\u3061\u5225\u306e\u5224\u65ad\u57fa\u6e96"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f<\/div>\n<p><strong>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u5e74\u53ce\u984d\u3088\u308a\u300c\u5e74\u672b\u8abf\u6574\u306e\u5b8c\u7d50\u72b6\u6cc1\u300d\u3068\u300c\u639b\u3051\u6301\u3061\u30fb\u526f\u696d\u306e\u6709\u7121\u300d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u6240\u5f97\u7a0e\u306f\u5e74\u53ce178\u4e07\u5186\u8d85\u304b\u3089\u767a\u751f<\/li>\n<li>1\u304b\u6240\u52e4\u52d9\u3067\u5e74\u672b\u8abf\u6574\u6e08\u306a\u3089\u7533\u544a\u4e0d\u8981<\/li>\n<li>\u639b\u3051\u6301\u3061\u526f\u696d\u304c\u5e7420\u4e07\u8d85\u306a\u3089\u7533\u544a\u5fc5\u8981<\/li>\n<\/ul>\n<p>Q. \u30d0\u30a4\u30c8\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u306f\u5e74\u53ce\u3044\u304f\u3089\u304b\u3089\uff1f<\/p>\n<p>A. \u5e74\u53ce\u984d\u3088\u308a\u72b6\u6cc1\u6b21\u7b2c\u3067\u3001\u639b\u3051\u6301\u3061\u5148\u306e\u7d66\u4e0e\u3084\u526f\u696d\u306e\u96d1\u6240\u5f97\u304c\u5e7420\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u7533\u544a\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u5e74\u53ce\u306e\u91d1\u984d\u3060\u3051\u3067\u306f\u6c7a\u307e\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u304c\u6e08\u3093\u3067\u3044\u308b\u304b\u3001\u639b\u3051\u6301\u3061\u3092\u3057\u3066\u3044\u308b\u304b\u3001\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u3042\u308b\u304b\u3068\u3044\u3063\u305f\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3001\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u304c\u5206\u304b\u308c\u307e\u3059\u3002\u300c\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u300d\u3068\u300c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u300d\u306f\u5225\u306e\u5224\u65ad\u3067\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u72b6\u6cc1\u5225\u306e\u65e9\u898b\u8868\u3092\u3082\u3068\u306b\u3001\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4efb\u610f\u3067\u9084\u4ed8\u7533\u544a\u3092\u691c\u8a0e\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u72b6\u6cc1\u5225\u306b\u89e3\u8aac<\/h2>\n<p>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u5e74\u53ce\u3060\u3051\u3067\u306a\u304f\u52e4\u52d9\u5148\u306e\u6570\u3084\u5e74\u672b\u8abf\u6574\u306e\u5b9f\u65bd\u72b6\u6cc1\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u4e0b\u306e\u65e9\u898b\u8868\u3067\u3001\u3054\u81ea\u8eab\u306e\u72b6\u6cc1\u306b\u8fd1\u3044\u3082\u306e\u3092\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 52.4%;\">\n<col style=\"width: 47.6%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u72b6\u6cc1<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u78ba\u5b9a\u7533\u544a<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">1\u304b\u6240\u52e4\u52d9\u3067\u5e74\u672b\u8abf\u6574\u6e08\u307f\uff08\u5e74\u53ce2,000\u4e07\u5186\u4ee5\u4e0b\uff09<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u639b\u3051\u6301\u3061\u3067\u3001\u30e1\u30a4\u30f3\u4ee5\u5916\u306e\u7d66\u4e0e\u304c\u5e7420\u4e07\u5186\u8d85<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u639b\u3051\u6301\u3061\u3067\u3001\u30e1\u30a4\u30f3\u4ee5\u5916\u306e\u7d66\u4e0e\u304c\u5e7420\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981\uff08\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5225\u9014\u5fc5\u8981\u306a\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981\uff08\u305f\u3060\u3057\u4efb\u610f\u3067\u9084\u4ed8\u7533\u544a\u3092\u691c\u8a0e\u53ef\u80fd\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u4ee5\u5916\u306b\u96d1\u6240\u5f97\u306a\u3069\u304c\u5e7420\u4e07\u5186\u3092\u8d85\u3048\u3066\u3042\u308b<\/td>\n<td style=\"text-align: left;\">\u5fc5\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d66\u4e0e\u4ee5\u5916\u306e\u6240\u5f97\u304c\u5e7420\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"text-align: left;\">\u4e0d\u8981\uff08\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5225\u9014\u5fc5\u8981\u306a\u5834\u5408\u3042\u308a\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u3053\u306e\u3088\u3046\u306b\u3001<span style=\"background-color: #ffff99;\"><strong>\u5e74\u53ce\u304c\u3044\u304f\u3089\u3067\u3042\u3063\u3066\u3082\u3001\u5e74\u672b\u8abf\u6574\u304c1\u304b\u6240\u3067\u5b8c\u7d50\u3057\u3066\u3044\u308c\u3070\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/span>\u4e00\u65b9\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u7d66\u4e0e\u3084\u6240\u5f97\u304c\u3042\u308b\u3068\u3001\u5e74\u53ce\u306b\u304b\u304b\u308f\u3089\u305a\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u6b21\u306e\u898b\u51fa\u3057\u304b\u3089\u306f\u300c\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u5e74\u53ce\u300d\u3068\u300c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u6761\u4ef6\u300d\u3092\u5206\u3051\u3066\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2>\u30d0\u30a4\u30c8\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u5e74\u53ce\u306f\u3044\u304f\u3089\u304b\u3089\uff1f<\/h2>\n<p>\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u6709\u7121\u3068\u306f\u95a2\u4fc2\u306a\u304f\u3001\u5e74\u53ce\u305d\u306e\u3082\u306e\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306a\u91d1\u984d\u3068\u305d\u306e\u5185\u8a33\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u30bc\u30ed\u306e\u5e74\u53ce\u30e9\u30a4\u30f3\u300c178\u4e07\u5186\u300d\u306e\u5185\u8a33<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u30d0\u30a4\u30c8\u3067\u6240\u5f97\u7a0e\u304c\u304b\u304b\u308b\u306e\u306f\u30012026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306e\u7a0e\u5236\u3067\u306f\u5e74\u53ce178\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3059\u3002<\/strong><\/span>178\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u6240\u5f97\u7a0e\u306f\u304b\u304b\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>178\u4e07\u5186\u3068\u3044\u3046\u57fa\u6e96\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u4e0a\u4e57\u305b\u5206\u3068\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\u5206\u3092\u5408\u7b97\u3057\u305f\u91d1\u984d\u3067\u3059\u30022026\u5e74\uff08\u4ee4\u548c8\u5e74\uff09\u5206\u306e\u57fa\u790e\u63a7\u9664\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d489\u4e07\u5186\u4ee5\u4e0b\u306e\u4eba\u306b\u3064\u3044\u3066\u672c\u524762\u4e07\u5186\u306b\u6642\u9650\u7684\u306a\u7279\u4f8b\u52a0\u7b9742\u4e07\u5186\u3092\u52a0\u3048\u305f\u6700\u5927104\u4e07\u5186\u3067\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u3082\u672c\u524769\u4e07\u5186\u306b\u7279\u4f8b5\u4e07\u5186\u3092\u52a0\u3048\u305f74\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002104\u4e07\u5186\u306874\u4e07\u5186\u3092\u5408\u308f\u305b\u305f178\u4e07\u5186\u304c\u3001\u7d66\u4e0e\u53ce\u5165\u306e\u307f\u306e\u4eba\u304c\u6240\u5f97\u7a0e\u3092\u8ca0\u62c5\u3057\u306a\u304f\u306a\u308b\u5e74\u53ce\u30e9\u30a4\u30f3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2026kiso\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u5f15\u4e0a\u3052\u7b49\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306f\u306a\u305c\u306a\u304f\u306a\u3063\u305f\u306e\u304b<\/h3>\n<p>\u304b\u3064\u3066\u306e\u300c103\u4e07\u5186\u306e\u58c1\u300d\u306f2024\u5e74\u5206\u307e\u3067\u306e\u57fa\u6e96\u3067\u30012025\u5e74\u5206\u30fb2026\u5e74\u5206\u306e\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u6bb5\u968e\u7684\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u7269\u4fa1\u4e0a\u6607\u3092\u8e0f\u307e\u3048\u3066\u57fa\u790e\u63a7\u9664\u3084\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u898b\u76f4\u3057\u304c\u884c\u308f\u308c\u3001\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u6700\u4f4e\u9650\u3092178\u4e07\u5186\u307e\u3067\u5f15\u304d\u4e0a\u3052\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u306a\u304a\u3001\u3053\u306e\u5f15\u304d\u4e0a\u3052\u5206\u306f\u4ee4\u548c8\u5e7412\u6708\u306b\u884c\u3046\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3055\u308c\u308b\u305f\u3081\u300111\u6708\u307e\u3067\u306e\u6bce\u6708\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u306b\u306f\u53cd\u6620\u3055\u308c\u307e\u305b\u3093\u3002\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u6642\u671f\u306b\u3042\u3089\u305f\u3081\u3066\u63a7\u9664\u984d\u306e\u898b\u76f4\u3057\u304c\u5fc5\u8981\u306b\u306a\u308b\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mof.go.jp\/public_relations\/finance\/202604\/202604c.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u56fd\u7a0e\uff09\u7b49\u306b\u3064\u3044\u3066\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\/80171\/\" data-lkc-id=\"689\" 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\">160\u4e07\u5186\u306e\u58c1\u306f178\u4e07\u5186\u306b\uff01\u7a0e\u5236\u306e\u5909\u66f4\u70b9\u30fb\u6276\u990a\u30fb\u624b\u53d6\u308a\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">    Point160\u4e07\u5186\u304b\u3089178\u4e07\u5186\u306e\u58c1\u306b\uff01\u624b\u53d6\u308a\u306f\u3069\u3046\u5909\u308f\u308b\uff1f178\u4e07\u5186\u306e\u58c1\u3068\u306f\u3001\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u67a0\u3092160\u4e07\u5186\u304b\u3089\u5f15\u304d\u4e0a\u3052\u308b\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306e\u65b0\u305f\u306a\u57fa\u6e96\u3067\u3059\u3002                    \u6240\u5f97\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044\u7bc4\u56f2\u304c\u5e83\u304c\u308b            \u4ee4\u548c8\u5e74\u5206\u304b\u3089\u9806\u6b21\u53cd\u6620\u3055\u308c\u308b            \u6276\u990a\u3084\u4fdd\u967a\u306e\u58c1\u306f\u5225\u306b\u6b8b\u308b        \u305f\u3060\u3057\u4f4f\u6c11\u7a0e\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u57fa\u6e96\u306f\u4ed5\u7d44\u307f\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u5206\u3051\u3066\u8003\u3048\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u5ea6\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f160\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u3001\u4ee4\u548c8\u5e74\u5ea6\u304b\u3089\u306f\u3001\u7d66\u4e0e\u5e74\u53ce178\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e\u306e\u4e0a\u9650\u3092\u5f15\u304d\u4e0a\u3052\u308b\u65b9\u91dd\u304c\u793a\u3055\u308c\u307e\u3057\u305f\u3002\u30d1\u30fc\u30c8\u3084\u30a2\u30eb\u30d0\u30a4...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u5b66\u751f\u306f\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u3067178\u4e07\u5186\u307e\u3067\u975e\u8ab2\u7a0e<\/h3>\n<p>\u5b66\u751f\u304c\u53d7\u3051\u3089\u308c\u308b\u52e4\u52b4\u5b66\u751f\u63a7\u9664\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307027\u4e07\u5186\u306e\u63a7\u9664\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5e74\u53ce178\u4e07\u5186\u3092\u8d85\u3048\u308b\u5b66\u751f\u306b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u5b66\u751f\u3067\u3082\u6240\u5f97\u7a0e\u306e\u975e\u8ab2\u7a0e\u30e9\u30a4\u30f3\u306f\u4e00\u822c\u3068\u540c\u3058178\u4e07\u5186 \u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1175.htm\" target=\"_blank\" rel=\"noopener\">No.1175 \u52e4\u52b4\u5b66\u751f\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u6761\u4ef6\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u3069\u3046\u304b\u306f\u3001\u5e74\u53ce\u306e\u591a\u5be1\u3088\u308a\u3082\u300c\u5e74\u672b\u8abf\u6574\u3060\u3051\u3067\u6240\u5f97\u7a0e\u306e\u7cbe\u7b97\u304c\u5b8c\u7d50\u3059\u308b\u304b\u300d\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u7d66\u4e0e\u3084\u6240\u5f97\u304c\u3042\u308b\u3068\u3001\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3>\u5e74\u672b\u8abf\u6574\u304c\u6e08\u3093\u3067\u3044\u308c\u3070\u7533\u544a\u306f\u4e0d\u8981<\/h3>\n<p>\u30d0\u30a4\u30c8\u5148\u304c\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u306f12\u6708\u301c\u7fcc1\u6708\u306e\u7d66\u4e0e\u3067\u7cbe\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306f\u300112\u670831\u65e5\u6642\u70b9\u3067\u5728\u7c4d\u3057\u3001\u304b\u3064\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u3067\u3059\u3002\u3053\u306e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3092\u5fd8\u308c\u308b\u3068\u5e74\u672b\u8abf\u6574\u81ea\u4f53\u3092\u53d7\u3051\u3089\u308c\u305a\u3001\u500b\u4eba\u3067\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u305a\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u91d1\u304c\u305d\u306e\u307e\u307e\u7d0d\u3081\u3059\u304e\u306b\u306a\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002\u5e74\u5185\u306b\u5225\u306e\u30d0\u30a4\u30c8\u5148\u3078\u79fb\u3063\u305f\u5834\u5408\u306f\u3001\u524d\u8077\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u65b0\u3057\u3044\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u524d\u8077\u5206\u306e\u53ce\u5165\u3082\u5408\u7b97\u3057\u3066\u65b0\u3057\u3044\u52e4\u52d9\u5148\u306e\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noopener\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u639b\u3051\u6301\u3061\u306f\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u3044\u7d66\u4e0e\u306e20\u4e07\u5186\u30eb\u30fc\u30eb\u306b\u6ce8\u610f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u30e1\u30a4\u30f3\u306e\u52e4\u52d9\u5148\u4ee5\u5916\u304b\u3089\u53d7\u3051\u308b\u7d66\u4e0e\u306e\u5408\u8a08\u304c\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u300c\u4e3b\u305f\u308b\u7d66\u4e0e\u300d\u3092\u652f\u6255\u30461\u304b\u6240\u3067\u3057\u304b\u884c\u3048\u307e\u305b\u3093\u30022\u304b\u6240\u4ee5\u4e0a\u306e\u30d0\u30a4\u30c8\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u3001\u30e1\u30a4\u30f3\u4ee5\u5916\u306e\u7d66\u4e0e\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305f\u3068\u3048\u3070A\u793e\u3067\u670810\u4e07\u5186\u3001B\u793e\u3067\u67083\u4e07\u5186\u306e\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001B\u793e\u306e\u5e74\u53ce\u306f36\u4e07\u5186\u3068\u306a\u308a20\u4e07\u5186\u3092\u8d85\u3048\u308b\u305f\u3081\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002B\u793e\u304c\u67081\u4e07\u5186\u7a0b\u5ea6\u3067\u3042\u308c\u3070\u5e7412\u4e07\u5186\u306720\u4e07\u5186\u4ee5\u4e0b\u3068\u306a\u308a\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u3070\u3001\u305d\u306e\u60c5\u5831\u306f\u5e02\u533a\u753a\u6751\u306b\u9023\u643a\u3055\u308c\u308b\u305f\u3081\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u3042\u3089\u305f\u3081\u3066\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u6240\u5f97\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3067\u3082\u300120\u4e07\u5186\u4ee5\u4e0b\u306e\u526f\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u304a\u4f4f\u307e\u3044\u306e\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noopener\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u526f\u696d\u306e\u96d1\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u306a\u3089\u7533\u544a\u304c\u5fc5\u8981<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u30d5\u30fc\u30c9\u30c7\u30ea\u30d0\u30ea\u30fc\u306e\u914d\u9054\u5831\u916c\u3084\u30a2\u30d5\u30a3\u30ea\u30a8\u30a4\u30c8\u53ce\u5165\u306a\u3069\u3001\u96c7\u7528\u5951\u7d04\u306b\u3088\u3089\u306a\u3044\u526f\u696d\u53ce\u5165\u306f\u300c\u96d1\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u3001\u5e74\u959320\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u96d1\u6240\u5f97\u306f\u7d66\u4e0e\u3068\u306f\u7570\u306a\u308a\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u30d0\u30a4\u30c8\u5148\u306e\u5e74\u672b\u8abf\u6574\u304c\u6e08\u3093\u3067\u3044\u3066\u3082\u3001\u96d1\u6240\u5f97\u306e\u91d1\u984d\uff08\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u984d\uff09\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u500b\u4eba\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u300220\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u524d\u8ff0\u306e\u3068\u304a\u308a\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5225\u9014\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u3067\u9084\u4ed8\u3092\u53d7\u3051\u308b\u306b\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u5834\u5408\u3067\u3082\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u304c\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u4e0a\u56de\u3063\u3066\u3044\u308c\u3070\u3001\u9084\u4ed8\u7533\u544a\u306b\u3088\u3063\u3066\u5dee\u984d\u3092\u53d6\u308a\u623b\u305b\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306f\u7fa9\u52d9\u3067\u306f\u306a\u304f\u3001\u4efb\u610f\u3067\u884c\u3046\u3082\u306e\u3067\u3059\u3002<\/p>\n<h3>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306e\u9084\u4ed8<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u5e74\u306e\u9014\u4e2d\u3067\u30d0\u30a4\u30c8\u3092\u8f9e\u3081\u3066\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3089\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u304c\u672c\u6765\u306e\u5e74\u9593\u7a0e\u984d\u3088\u308a\u591a\u304f\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u4f8b\u3048\u30704\u6708\u307e\u3067\u670815\u4e07\u5186\u306e\u30d0\u30a4\u30c8\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u5e74\u53ce\u306f\u7d0460\u4e07\u5186\u3067\u3059\u3002\u6bce\u6708\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u6240\u5f97\u7a0e\u306f\u3001\u5e74\u53ce178\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u672c\u6765\u30bc\u30ed\u306e\u305f\u3081\u3001\u9084\u4ed8\u7533\u544a\u3092\u3059\u308c\u3070\u5929\u5f15\u304d\u5206\u304c\u3059\u3079\u3066\u623b\u308a\u307e\u3059\u3002\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u6b04\u3092\u78ba\u8a8d\u3059\u308c\u3070\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u7533\u544a\u306f5\u5e74\u4ee5\u5185\u306a\u3089\u9061\u3063\u3066\u63d0\u51fa\u3067\u304d\u308b<\/h3>\n<p>\u9084\u4ed8\u7533\u544a\u306e\u6642\u52b9\u306f5\u5e74\u9593\u3067\u3059\u30022026\u5e74\u5206\u306e\u9084\u4ed8\u7533\u544a\u3067\u3042\u308c\u30702031\u5e7412\u670831\u65e5\u307e\u3067\u63d0\u51fa\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\uff08\u5bc4\u9644\u91d1\u63a7\u9664\uff09\u3001\u707d\u5bb3\u30fb\u76d7\u96e3\u3067\u8cc7\u7523\u306b\u640d\u5bb3\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u96d1\u640d\u63a7\u9664\u306a\u3069\u3082\u540c\u6642\u306b\u7533\u544a\u3067\u304d\u307e\u3059\u3002\u3053\u308c\u3089\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u51e6\u7406\u3067\u304d\u305a\u78ba\u5b9a\u7533\u544a\u3067\u3057\u304b\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u306a\u3044\u63a7\u9664\u306e\u305f\u3081\u3001\u8a72\u5f53\u3059\u308b\u5e74\u306f\u9084\u4ed8\u7533\u544a\u3068\u3042\u308f\u305b\u3066\u624b\u7d9a\u304d\u3059\u308b\u3068\u52b9\u7387\u7684\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u306b\u518d\u767a\u884c\u3092\u4f9d\u983c\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1150.htm\" target=\"_blank\" rel=\"noopener\">No.1150 \u5bc4\u9644\u91d1\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u6276\u990a\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3068\u3069\u3046\u9055\u3046\uff1f<\/h2>\n<p>\u6276\u990a\u63a7\u9664\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u52a0\u5165\u8981\u5426\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u8981\u5426\u3068\u306f\u5225\u306e\u57fa\u6e96\u3067\u5224\u5b9a\u3055\u308c\u307e\u3059\u3002\u4e21\u8005\u3092\u6df7\u540c\u3059\u308b\u3068\u3001\u7533\u544a\u306f\u4e0d\u8981\u306a\u306e\u306b\u6276\u990a\u3084\u793e\u4f1a\u4fdd\u967a\u306e\u57fa\u6e96\u3092\u8d85\u3048\u3066\u3044\u308b\u3053\u3068\u306b\u6c17\u3065\u304b\u306a\u3044\u307e\u307e\u50cd\u3044\u3066\u3057\u307e\u3046\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 19.9%;\">\n<col style=\"width: 47.0%;\">\n<col style=\"width: 33.1%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u58c1\u306e\u7a2e\u985e<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u91d1\u984d\u30fb\u57fa\u6e96<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8d85\u3048\u305f\u5834\u5408\u306e\u5f71\u97ff<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">\u5e74\u53ce178\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">\u9031\u306e\u6240\u5b9a\u52b4\u50cd\u6642\u959320\u6642\u9593\u4ee5\u4e0a\uff08\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u3042\u308a\uff09<\/td>\n<td style=\"text-align: left;\">\u5e74\u53ce\u306b\u304b\u304b\u308f\u3089\u305a\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">\u5e74\u53ce130\u4e07\u5186\uff08\u5b66\u751f\u306f150\u4e07\u5186\uff09<\/td>\n<td style=\"text-align: left;\">\u6276\u990a\u304b\u3089\u5916\u308c\u81ea\u5206\u3067\u793e\u4f1a\u4fdd\u967a\u306b\u52a0\u5165<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6276\u990a\u63a7\u9664\u306e\u58c1<\/td>\n<td style=\"text-align: left;\">\u5e74\u53ce136\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u89aa\u3084\u914d\u5076\u8005\u306e\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u308b<\/td>\n<\/tr>\n<\/table>\n<h3>\u89aa\u306e\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u5e74\u53ce\u30e9\u30a4\u30f3\uff08136\u4e07\u5186\uff09<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>2026\u5e74\u5206\u306e\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u306f\u3001\u5408\u8a08\u6240\u5f97\u91d1\u984d62\u4e07\u5186\u4ee5\u4e0b\u3067\u3059\u3002<\/strong><\/span>\u30d0\u30a4\u30c8\u53ce\u5165\uff08\u7d66\u4e0e\u6240\u5f97\uff09\u306e\u307f\u306e\u5834\u5408\u3001\u7d66\u4e0e\u6240\u5f97\u63a7\u966474\u4e07\u5186\u3092\u52a0\u3048\u305f\u5e74\u53ce136\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u6276\u990a\u306b\u5165\u308c\u307e\u3059\u3002<\/p>\n<p>136\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u6276\u990a\u304b\u3089\u5916\u308c\u3001\u89aa\u306e\u6276\u990a\u63a7\u9664\u304c\u306a\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u300119\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5834\u5408\u306f\u3001\u5e74\u53ce197\u4e07\u5186\u524d\u5f8c\u307e\u3067\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\uff083\u4e07\u301c63\u4e07\u5186\uff09\u304c\u6bb5\u968e\u7684\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p><strong>106\u4e07\u5186\u306e\u58c1\u306f2026\u5e7410\u6708\u306b\u64a4\u5ec3\u3055\u308c\u305f<\/strong><\/p>\n<p>\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u76ee\u5b89\u3060\u3063\u305f\u300c106\u4e07\u5186\u306e\u58c1\u300d\uff08\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\uff09\u306f\u30012026\u5e7410\u67081\u65e5\u306b\u64a4\u5ec3\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u539a\u751f\u52b4\u50cd\u7701\u306b\u3088\u308b\u3068\u30012025\u5e74\u306e\u5e74\u91d1\u5236\u5ea6\u6539\u6b63\u6cd5\u306b\u3088\u308a\u3001\u77ed\u6642\u9593\u52b4\u50cd\u8005\u304c\u793e\u4f1a\u4fdd\u967a\uff08\u539a\u751f\u5e74\u91d1\u30fb\u5065\u5eb7\u4fdd\u967a\uff09\u306b\u52a0\u5165\u3059\u308b\u8981\u4ef6\u306e\u3046\u3061\u3001\u6708\u984d\u8cc3\u91d18.8\u4e07\u5186\u4ee5\u4e0a\u3068\u3044\u3046\u8cc3\u91d1\u8981\u4ef6\u304c\u64a4\u5ec3\u3055\u308c\u307e\u3059\u3002\u5168\u90fd\u9053\u5e9c\u770c\u3067\u6700\u4f4e\u8cc3\u91d1\u304c\u6642\u7d661,016\u5186\u3092\u8d85\u3048\u3001\u903120\u6642\u9593\u4ee5\u4e0a\u50cd\u3051\u3070\u81ea\u52d5\u7684\u306b\u8cc3\u91d1\u8981\u4ef6\u3092\u6e80\u305f\u3059\u72b6\u614b\u306b\u306a\u3063\u305f\u305f\u3081\u3067\u3059\u30022026\u5e7410\u67081\u65e5\u4ee5\u964d\u306f\u3001\u5f93\u696d\u54e151\u4eba\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u3067\u903120\u6642\u9593\u4ee5\u4e0a\u50cd\u304f\u4eba\u304c\u3001\u5e74\u53ce\u306b\u304b\u304b\u308f\u3089\u305a\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\uff08\u4f01\u696d\u898f\u6a21\u8981\u4ef6\u306f2035\u5e74\u306b\u304b\u3051\u3066\u6bb5\u968e\u7684\u306b\u7e2e\u5c0f\u4e88\u5b9a\uff09\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.mhlw.go.jp\/stf\/seisakunitsuite\/bunya\/0000147284_00021.html\" target=\"_blank\" rel=\"noopener\">\u77ed\u6642\u9593\u52b4\u50cd\u8005\u306b\u5bfe\u3059\u308b\u88ab\u7528\u8005\u4fdd\u967a\u306e\u9069\u7528\u62e1\u5927\u306b\u3064\u3044\u3066\uff5c\u539a\u751f\u52b4\u50cd\u7701<\/a><\/p>\n<h3>130\u4e07\u5186\u306e\u58c1\uff08\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\uff09\u306f\u6b8b\u308b<\/h3>\n<p>\u914d\u5076\u8005\u3084\u89aa\u306e\u793e\u4f1a\u4fdd\u967a\u306e\u6276\u990a\u306b\u5165\u308c\u308b\u304b\u3069\u3046\u304b\u3092\u5224\u5b9a\u3059\u308b\u300c130\u4e07\u5186\u306e\u58c1\u300d\u306f\u30012026\u5e74\u4ee5\u964d\u3082\u6b8b\u308a\u307e\u3059\u3002<\/p>\n<p>\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u306b\u3088\u308b\u3068\u3001\u88ab\u6276\u990a\u8005\u3068\u3057\u3066\u8a8d\u5b9a\u3055\u308c\u308b\u305f\u3081\u306e\u5e74\u9593\u53ce\u5165\u306e\u57fa\u6e96\u306f130\u4e07\u5186\u672a\u6e80\u3067\u3059\uff0819\u6b73\u4ee5\u4e0a23\u6b73\u672a\u6e80\u306e\u5b66\u751f\u7b49\u306f150\u4e07\u5186\u672a\u6e80\u300160\u6b73\u4ee5\u4e0a\u306a\u3069\u306f180\u4e07\u5186\u672a\u6e80\uff09\u3002\u3053\u308c\u3092\u8d85\u3048\u308b\u3068\u3001\u81ea\u5206\u3067\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u3001\u307e\u305f\u306f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u30fb\u56fd\u6c11\u5e74\u91d1\u306b\u52a0\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/oshirase\/taisetu\/jigyosho\/2026\/202605\/0501.html\" target=\"_blank\" rel=\"noopener\">\u52b4\u50cd\u5951\u7d04\u5185\u5bb9\u306b\u3088\u308b\u5e74\u9593\u53ce\u5165\u3067\u306e\u88ab\u6276\u990a\u8005\u306e\u8a8d\u5b9a\u306e\u53d6\u308a\u6271\u3044\u306b\u3064\u3044\u3066\uff5c\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb<\/a><\/p>\n<h2>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d\u3068\u6d41\u308c\u306f\uff1f<\/h2>\n<p>\u30d0\u30a4\u30c8\u53ce\u5165\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u5165\u624b\u304b\u3089\u7533\u544a\u66f8\u306e\u63d0\u51fa\u307e\u3067\u3001\u4ee5\u4e0b\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u9032\u3081\u3089\u308c\u307e\u3059\u30022027\u5e742\u6708\u301c3\u6708\u306b\u884c\u30462026\u5e74\u5206\u306e\u7533\u544a\u624b\u9806\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<h3>STEP1 \u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u52e4\u52d9\u5148\u304b\u3089\u53d7\u3051\u53d6\u308b<\/h3>\n<p>\u9000\u8077\u6e08\u307f\u306e\u5834\u5408\u3082\u767a\u884c\u3092\u4f9d\u983c\u3067\u304d\u307e\u3059\u3002\u52e4\u52d9\u5148\u306b\u306f\u3001\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u3057\u305f\u7fcc\u5e741\u670831\u65e5\u307e\u3067\uff08\u5e74\u306e\u4e2d\u9014\u3067\u9000\u8077\u3057\u305f\u5834\u5408\u306f\u9000\u8077\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\uff09\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u300112\u6708\u5206\u306e\u7d66\u4e0e\u304c\u7fcc\u5e741\u6708\u306b\u652f\u6255\u308f\u308c\u308b\u5951\u7d04\u306e\u5834\u5408\u3001\u305d\u306e12\u6708\u5206\u7d66\u4e0e\u306f\u652f\u6255\u3044\u304c\u78ba\u5b9a\u3059\u308b\u7fcc\u5e74\u5206\u306e\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u3068\u3057\u3066\u6271\u308f\u308c\u307e\u3059\u3002\u7d66\u4e0e\u8a08\u7b97\u306e\u7de0\u3081\u65e5\u304c\u6708\u672b\u4ee5\u5916\u306e\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u3067\u306f\u3001\u3069\u306e\u652f\u6255\u3044\u304c\u3069\u306e\u5e74\u5206\u306b\u5c5e\u3059\u308b\u304b\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2026\/pdf\/13.pdf\" target=\"_blank\" rel=\"noopener\">\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u63d0\u51fa\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>STEP2 \u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/h3>\n<p>\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u753b\u9762\u306e\u6848\u5185\u306b\u6cbf\u3063\u3066\u5165\u529b\u3057\u307e\u3059\u3002\u7d66\u4e0e\u53ce\u5165\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u30fb\u5404\u7a2e\u63a7\u9664\u3092\u5165\u529b\u3059\u308c\u3070\u3001\u7a0e\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u306e\u53c2\u8003\u8cc7\u6599\u3067\u3042\u308a\u3001e-Tax\u30fb\u66f8\u9762\u63d0\u51fa\u306e\u3044\u305a\u308c\u306e\u5834\u5408\u3082\u7533\u544a\u66f8\u3078\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>STEP3 e-Tax\u307e\u305f\u306f\u90f5\u9001\u30fb\u7a93\u53e3\u3067\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u3042\u308c\u3070\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u304b\u3089e-Tax\uff08\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u544a\u30b7\u30b9\u30c6\u30e0\uff09\u3067\u63d0\u51fa\u3067\u304d\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u901a\u77e5\u30ab\u30fc\u30c9\u306a\u3069\u306e\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\u3068\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u306e\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u3092\u3042\u308f\u305b\u3066\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002\u7d19\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u307e\u305f\u306f\u6301\u53c2\u3057\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.e-tax.nta.go.jp\/\" target=\"_blank\" rel=\"noopener\">e-Tax\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>STEP4 \u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b<\/h3>\n<p>e-Tax\u3067\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u7d042\u301c3\u9031\u9593\u3001\u66f8\u9762\u63d0\u51fa\u306e\u5834\u5408\u306f\u7d041\u301c2\u304b\u6708\u3067\u6307\u5b9a\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9593\u306f\u6bce\u5e742\u670816\u65e5\u301c3\u670815\u65e5\u3067\u3059\u304c\u3001\u9084\u4ed8\u7533\u544a\u306f\u7fcc\u5e741\u67081\u65e5\u304b\u3089\u63d0\u51fa\u3067\u304d\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3059\u308c\u3070\u305d\u306e\u3076\u3093\u65e9\u304f\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308c\u307e\u3059\u3002<\/p>\n<p>\u7533\u544a\u6642\u306b\u624b\u5143\u306b\u7528\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u66f8\u985e\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u5168\u52e4\u52d9\u5148\u5206\uff09<\/li>\n<li>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u307e\u305f\u306f\u901a\u77e5\u30ab\u30fc\u30c9\uff0b\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/li>\n<li>\u9084\u4ed8\u91d1\u306e\u632f\u8fbc\u5148\u53e3\u5ea7\u60c5\u5831<\/li>\n<li>\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3084\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u5bc4\u9644\u91d1\u53d7\u9818\u8a3c\u660e\u66f8\uff08\u8a72\u5f53\u3059\u308b\u5834\u5408\uff09<\/li>\n<\/ol>\n<\/div>\n<h2>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u30d0\u30a4\u30c8\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u539f\u5247\u3068\u3057\u3066\u7d0d\u4ed8\u7a0e\u984d\u306e\u3046\u306150\u4e07\u5186\u307e\u3067\u306e\u90e8\u5206\u304c15%\u300150\u4e07\u5186\u3092\u8d85\u3048300\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u304c20%\u3001300\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f30%\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u901a\u77e5\u524d\u306b\u81ea\u4e3b\u7684\u306b\u671f\u9650\u5f8c\u7533\u544a\u3092\u3059\u308c\u30705%\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u9084\u4ed8\u7533\u544a\u306f\u7fa9\u52d9\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u3057\u306a\u304f\u3066\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u306f\u623b\u3063\u3066\u3053\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u9084\u4ed8\u7533\u544a\u3092\u884c\u3063\u305f\u307b\u3046\u304c\u5f97\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"_blank\" rel=\"noopener\">No.2024 \u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u30d0\u30ec\u308b\uff1f<\/h3>\n<p>\u53ce\u5165\u984d\u306e\u5927\u5c0f\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7121\u7533\u544a\u306f\u7a0e\u52d9\u7f72\u306b\u628a\u63e1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u52e4\u52d9\u5148\u3084\u53d6\u5f15\u5148\u304b\u3089\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3055\u308c\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u652f\u6255\u8abf\u66f8\u306a\u3069\u306e\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u7a0e\u52d9\u7f72\u306f\u6240\u5f97\u306e\u72b6\u6cc1\u3092\u628a\u63e1\u3067\u304d\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u7fa9\u52d9\u304c\u3042\u308b\u306e\u306b\u653e\u7f6e\u3059\u308b\u3068\u3001\u524d\u8ff0\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u30ed\u30fc\u30f3\u5be9\u67fb\u3084\u8cc3\u8cb8\u5951\u7d04\u306e\u969b\u306b\u5fc5\u8981\u306a\u7d0d\u7a0e\u8a3c\u660e\u66f8\u304c\u767a\u884c\u3067\u304d\u306a\u3044\u306a\u3069\u3001\u65e5\u5e38\u751f\u6d3b\u306b\u5f71\u97ff\u304c\u51fa\u308b\u304a\u305d\u308c\u3082\u3042\u308a\u307e\u3059\u3002\u5fc3\u5f53\u305f\u308a\u304c\u3042\u308b\u5834\u5408\u306f\u65e9\u3081\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u77ed\u671f\u30d0\u30a4\u30c8\u3084\u65e5\u96c7\u3044\u3067\u3082\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h3>\n<p>\u77ed\u671f\u30d0\u30a4\u30c8\u3084\u65e5\u96c7\u3044\u3067\u3042\u3063\u3066\u3082\u3001\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308c\u3070\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u65e5\u96c7\u3044\u306e\u5834\u5408\u306f\u300c\u65e5\u984d\u8868 \u4e19\u6b04\u300d\u3067\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u3053\u3068\u304c\u591a\u304f\u3001\u65e5\u7d669,300\u5186\u672a\u6e80\u3067\u3042\u308c\u3070\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u307e\u305b\u3093\u3002\u5e74\u9593\u306e\u5408\u8a08\u53ce\u5165\u304c178\u4e07\u5186\u4ee5\u4e0b\u3067\u6e90\u6cc9\u5fb4\u53ce\u3082\u3055\u308c\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u7533\u544a\u3067\u7a0e\u91d1\u3092\u53d6\u308a\u623b\u305b\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2511.htm\" target=\"_blank\" rel=\"noopener\">No.2511 \u65e5\u96c7\u8cc3\u91d1\u306b\u5bfe\u3059\u308b\u6e90\u6cc9\u5fb4\u53ce\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u500b\u4eba\u4e8b\u696d\u4e3b\u30fb\u7d4c\u55b6\u8005\u5411\u3051\u306e\u88dc\u8db3<\/h2>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u30d0\u30a4\u30c8\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u3092\u5408\u7b97\u3059\u308b<\/h3>\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u30a2\u30eb\u30d0\u30a4\u30c8\u3067\u7d66\u4e0e\u3092\u5f97\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u4e8b\u696d\u6240\u5f97\u3092\u5408\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3057\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3068\u306f\u5225\u306b\u3001\u9752\u8272\u7533\u544a\u3067\u3042\u308c\u3070\u4e8b\u696d\u6240\u5f97\u304b\u3089\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff08e-Tax\u7533\u544a\u306a\u3069\u304c\u8981\u4ef6\u3067\u3001\u66f8\u9762\u7533\u544a\u306f55\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3051\u308b\u305f\u3081\u3001\u4e8c\u91cd\u63a7\u9664\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" target=\"_blank\" rel=\"noopener\">No.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\uff5c\u56fd\u7a0e\u5e81<\/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\/51476\/\" data-lkc-id=\"145\" 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\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u306f\uff1f65\u4e07\u5186\u30fb75\u4e07\u5186\u63a7\u9664\u306e\u6761\u4ef6\u3084\u7a0e\u91d1\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u89e3\u8aac<\/div><div class=\"lkc-excerpt\">Point65\u4e07\u5186\u63a7\u9664\uff08\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f75\u4e07\u5186\u63a7\u9664\uff09\u3092\u53d7\u3051\u308b\u306b\u306f\uff1f\u6240\u5f97\u304b\u3089\u6700\u592765\u4e07\u5186\uff08\u4ee4\u548c8\u5e74\u5206\u307e\u3067\uff09\u3092\u5dee\u3057\u5f15\u3051\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3067\u3001\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u6700\u592775\u4e07\u5186\u306b\u5897\u984d\u3055\u308c\u307e\u3059\u3002 \te-Tax\u7533\u544a\u307e\u305f\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306765\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b \t\u8907\u5f0f\u7c3f\u8a18\u30fb\u6c7a\u7b97\u66f8\u6dfb\u4ed8\u30fb\u671f\u9650\u5185\u7533\u544a\u304c\u3059\u3079\u3066\u5fc5\u9808\u3068\u306a\u308b \t\u66f8\u9762\u7533\u544a\u306e\u307f\u3060\u3068\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f10\u4e07\u5186\u3078\u6e1b\u984d\u3055\u308c\u308be-Tax\u7533\u544a\u3078\u306e\u79fb\u884c\u3092\u65e9\u3081\u306b\u691c\u8a0e\u3057\u3088\u3046\u3002\u9752\u8272\u7533\u544a\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u7bc0\u7a0e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3068\u306f\u3001\u9752\u8272\u7533\u544a\u8005\u304c\u4e00\u5b9a...<\/div><\/div><div 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