{"id":87139,"date":"2026-10-23T15:50:51","date_gmt":"2026-10-23T06:50:51","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=87139"},"modified":"2026-10-23T15:50:51","modified_gmt":"2026-10-23T06:50:51","slug":"%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%ae%e5%b8%b3%e7%b0%bf%e3%81%ae%e7%a8%ae%e9%a1%9e%e3%81%af%e3%81%a9%e3%82%8c%e3%82%92%e9%81%b8%e3%81%b6%ef%bc%9f%e7%94%b3%e5%91%8a%e5%8c%ba%e5%88%86%e3%81%a8","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/87139\/","title":{"rendered":"\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u3069\u308c\u3092\u9078\u3076\uff1f\u7533\u544a\u533a\u5206\u3068\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u9078\u629e\u80a2\u304b\u3089\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306f\u3069\u308c\u3092\u9078\u3076\uff1f<\/div>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306f\u3001\u7533\u544a\u533a\u5206\uff08\u767d\u8272\u30fb\u9752\u827210\u4e07\u5186\uff0f55\u4e07\u5186\uff0f65\u4e07\u5186\uff09\u3068\u8a18\u5e33\u65b9\u6cd5\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u6c7a\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u767d\u8272\u30fb\u9752\u827210\u4e07\u5186\u306f\u5358\u5f0f\u7c3f\u8a18\u306e\u7c21\u6613\u5e33\u7c3f\u3067OK<\/li>\n<li>\u9752\u827255\u4e07\u5186\u30fb65\u4e07\u5186\u306f\u8907\u5f0f\u7c3f\u8a18\u304c\u5fc5\u9808\u6761\u4ef6<\/li>\n<li>\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u9078\u629e\u80a21\u301c5\u306f\u8a18\u5e33\u65b9\u6cd5\u3068\u5c4a\u51fa\u3067\u5224\u65ad<\/li>\n<\/ul>\n<p>Q. \u4f1a\u8a08\u30bd\u30d5\u30c8\u5229\u7528\u8005\u306f\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u4f55\u3092\u9078\u3076\uff1f<\/p>\n<p>A. \u5c4a\u51fa\u66f8\u672a\u63d0\u51fa\u306a\u3089\u300c2 \u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u300d\u3092\u9078\u629e\u3002\u5c4a\u51fa\u6e08\u307f\u306e\u5834\u5408\u306e\u307f\u300c1 \u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u304c\u9078\u3079\u307e\u3059\u3002<\/p>\n<\/div>\n<p><span style=\"background-color: #ffff99;\"><strong>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u3001\u7533\u544a\u533a\u5206\uff08\u767d\u8272\u7533\u544a\u30fb\u9752\u8272\u7533\u544a10\u4e07\u5186\uff0f55\u4e07\u5186\uff0f65\u4e07\u5186\u63a7\u9664\uff09\u3068\u8a18\u5e33\u65b9\u6cd5\uff08\u624b\u66f8\u304d\u30fb\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u30fb\u4f1a\u8a08\u30bd\u30d5\u30c8\uff09\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u6c7a\u307e\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u9078\u629e\u80a21\u301c5\u3082\u3053\u306e2\u3064\u306e\u6761\u4ef6\u304b\u3089\u5224\u65ad\u3067\u304d\u307e\u3059\u3002<\/strong><\/span>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7533\u544a\u533a\u5206\u5225\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u3068\u3001\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u306e\u9078\u3073\u65b9\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u78ba\u5b9a\u7533\u544a\u3067\u4f7f\u3046\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u4f7f\u3046\u5e33\u7c3f\u306f\u300c\u4e3b\u8981\u7c3f\uff08\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff09\u300d\u3068\u300c\u88dc\u52a9\u7c3f\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u7d4c\u8cbb\u5e33\u306a\u3069\uff09\u300d\u306e2\u7a2e\u985e\u306b\u5927\u5225\u3055\u308c\u307e\u3059\u3002\u8a18\u5e33\u65b9\u5f0f\u304c\u5358\u5f0f\u7c3f\u8a18\u304b\u8907\u5f0f\u7c3f\u8a18\u304b\u306b\u3088\u3063\u3066\u3001\u4f5c\u6210\u3059\u3079\u304d\u5e33\u7c3f\u306e\u7bc4\u56f2\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<h3>\u4e3b\u8981\u7c3f\u3068\u88dc\u52a9\u7c3f\u306e\u5f79\u5272\u3092\u62bc\u3055\u3048\u308b<\/h3>\n<p>\u4e3b\u8981\u7c3f\u3068\u306f\u3001\u3059\u3079\u3066\u306e\u53d6\u5f15\u3092\u8a18\u9332\u3059\u308b\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u306e2\u3064\u3092\u6307\u3057\u3001\u8907\u5f0f\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u5834\u5408\u306f\u3053\u306e2\u5e33\u7c3f\u306e\u4f5c\u6210\u304c\u5fc5\u9808\u3067\u3059\u3002\u88dc\u52a9\u7c3f\u306f\u4e3b\u8981\u7c3f\u306e\u5185\u5bb9\u3092\u88dc\u5b8c\u3059\u308b\u5e33\u7c3f\u3067\u3001\u4ee3\u8868\u7684\u306a\u3082\u306e\u306b\u6b21\u306e6\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u73fe\u91d1\u51fa\u7d0d\u5e33\uff1a\u65e5\u3005\u306e\u73fe\u91d1\u306e\u5165\u51fa\u91d1\u3092\u8a18\u9332\u3059\u308b\u5e33\u7c3f<\/li>\n<li>\u9810\u91d1\u51fa\u7d0d\u5e33\uff1a\u9280\u884c\u53e3\u5ea7\u306e\u5165\u51fa\u91d1\u3092\u8a18\u9332\u3059\u308b\u5e33\u7c3f<\/li>\n<li>\u58f2\u639b\u5e33\uff1a\u58f2\u639b\u91d1\uff08\u672a\u56de\u53ce\u306e\u58f2\u4e0a\u4ee3\u91d1\uff09\u306e\u767a\u751f\u3068\u56de\u53ce\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f<\/li>\n<li>\u8cb7\u639b\u5e33\uff1a\u8cb7\u639b\u91d1\uff08\u672a\u6255\u3044\u306e\u4ed5\u5165\u4ee3\u91d1\uff09\u306e\u767a\u751f\u3068\u652f\u6255\u3044\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f<\/li>\n<li>\u7d4c\u8cbb\u5e33\uff1a\u5fc5\u8981\u7d4c\u8cbb\u3092\u52d8\u5b9a\u79d1\u76ee\u3054\u3068\u306b\u8a18\u9332\u3059\u308b\u5e33\u7c3f<\/li>\n<li>\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\uff1a\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u30fb\u511f\u5374\u3092\u7ba1\u7406\u3059\u308b\u5e33\u7c3f<\/li>\n<\/ul>\n<\/div>\n<h3>\u5358\u5f0f\u7c3f\u8a18\u3068\u8907\u5f0f\u7c3f\u8a18\u3067\u5fc5\u8981\u306a\u5e33\u7c3f\u304c\u5909\u308f\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u5358\u5f0f\u7c3f\u8a18\u306f1\u3064\u306e\u53d6\u5f15\u30921\u884c\u3067\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3067\u3001\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a10\u4e07\u5186\u63a7\u9664\u3067\u306f\u3053\u306e\u65b9\u5f0f\u3067\u5bfe\u5fdc\u3067\u304d\u307e\u3059\u3002<\/strong><\/span>\u8907\u5f0f\u7c3f\u8a18\u306f\u53d6\u5f15\u3092\u501f\u65b9\u30fb\u8cb8\u65b9\u306e2\u3064\u306e\u5074\u9762\u3067\u8a18\u9332\u3059\u308b\u65b9\u6cd5\u3067\u3001\u9752\u8272\u7533\u544a55\u4e07\u5186\u30fb65\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 21.2%;\">\n<col style=\"width: 36.4%;\">\n<col style=\"width: 42.5%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5358\u5f0f\u7c3f\u8a18<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8907\u5f0f\u7c3f\u8a18<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8a18\u5e33\u306e\u65b9\u6cd5<\/td>\n<td style=\"text-align: left;\">\u53ce\u652f\u30921\u884c\u3067\u8a18\u9332<\/td>\n<td style=\"text-align: left;\">\u501f\u65b9\u30fb\u8cb8\u65b9\u306e2\u9762\u3067\u8a18\u9332<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5fc5\u8981\u306a\u5e33\u7c3f<\/td>\n<td style=\"text-align: left;\">\u7c21\u6613\u5e33\u7c3f\uff08\u7d4c\u8cbb\u5e33\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff0b\u88dc\u52a9\u7c3f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5bfe\u5fdc\u3059\u308b\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u767d\u8272\u7533\u544a\u30fb\u9752\u827210\u4e07\u5186<\/td>\n<td style=\"text-align: left;\">\u9752\u827255\u4e07\u5186\u30fb65\u4e07\u5186<\/td>\n<\/tr>\n<\/table>\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<h2>\u7533\u544a\u533a\u5206\u5225\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u3069\u308c\uff1f<\/h2>\n<p>\u7533\u544a\u533a\u5206\u3054\u3068\u306e\u5fc5\u8981\u5e33\u7c3f\u306f\u3001\u767d\u8272\u7533\u544a\u3068\u9752\u8272\u7533\u544a10\u4e07\u5186\u63a7\u9664\u304c\u5358\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u7c21\u6613\u5e33\u7c3f\u3001\u9752\u8272\u7533\u544a55\u4e07\u5186\u30fb65\u4e07\u5186\u63a7\u9664\u304c\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u4e3b\u8981\u7c3f\u3067\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u516c\u8868\u8cc7\u6599\u306b\u3082\u3068\u3065\u304d\u3001\u533a\u5206\u3054\u3068\u306e\u8981\u4ef6\u3092\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n<h3>\u767d\u8272\u7533\u544a\u306f\u7c21\u6613\u5e33\u7c3f\u30fb\u5358\u5f0f\u7c3f\u8a18\u3067\u5bfe\u5fdc\u3067\u304d\u308b<\/h3>\n<p>\u767d\u8272\u7533\u544a\u3067\u306f\u3001\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u7c21\u6613\u306a\u5e33\u7c3f\uff08\u6cd5\u5b9a\u5e33\u7c3f\uff09\u3092\u5358\u5f0f\u7c3f\u8a18\u3067\u4f5c\u6210\u3059\u308c\u3070\u8db3\u308a\u307e\u3059\u30022014\u5e74\uff08\u5e73\u621026\u5e74\uff091\u6708\u4ee5\u964d\u3001\u4e8b\u696d\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u306e\u3042\u308b\u767d\u8272\u7533\u544a\u8005\u5168\u54e1\u306b\u8a18\u5e33\u3068\u5e33\u7c3f\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u30c7\u30b6\u30a4\u30ca\u30fc\u304c\u767d\u8272\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u7d4c\u8cbb\u5e33\u306b\u300c\u4ea4\u901a\u8cbb\u300d\u300c\u901a\u4fe1\u8cbb\u300d\u306a\u3069\u3092\u79d1\u76ee\u5225\u306b\u8a18\u9332\u3057\u3001\u58f2\u4e0a\u306f\u53ce\u5165\u91d1\u984d\u3068\u3057\u3066\u6b8b\u3057\u3066\u304a\u3051\u3070\u57fa\u672c\u7684\u306a\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou02.pdf\" target=\"_blank\" rel=\"noopener\">\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u7b49\u306e\u3042\u308b\u65b9\u306b\u306f\u5e33\u7c3f\u306e\u8a18\u5e33\u30fb\u4fdd\u5b58\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\uff01\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u9752\u8272\u7533\u544a10\u4e07\u5186\u63a7\u9664\u306f\u7c21\u6613\u5e33\u7c3f\u304c\u57fa\u672c\u306b\u306a\u308b<\/h3>\n<p>\u9752\u8272\u7533\u544a\u306710\u4e07\u5186\u63a7\u9664\u3092\u9078\u3076\u5834\u5408\u3082\u3001\u5358\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u7c21\u6613\u5e33\u7c3f\u3067\u8a18\u5e33\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307e\u3059\u3002\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u30fb\u7d4c\u8cbb\u5e33\u30fb\u56fa\u5b9a\u8cc7\u7523\u53f0\u5e33\u306e5\u7a2e\u985e\u304c\u3001\u56fd\u7a0e\u5e81\u306e\u793a\u3059\u6a19\u6e96\u7684\u306a\u7c21\u6613\u5e33\u7c3f\u306b\u3042\u305f\u308a\u307e\u3059\u3002<\/p>\n<p>\u8907\u5f0f\u7c3f\u8a18\u306b\u6bd4\u3079\u3066\u8a18\u5e33\u306e\u624b\u9593\u304c\u5c11\u306a\u3044\u4e00\u65b9\u3001\u63a7\u9664\u984d\u306f10\u4e07\u5186\u306b\u3068\u3069\u307e\u308a\u307e\u3059\u3002\u8a18\u5e33\u8ca0\u62c5\u3068\u7bc0\u7a0e\u52b9\u679c\u306e\u3069\u3061\u3089\u3092\u512a\u5148\u3059\u308b\u304b\u3092\u8e0f\u307e\u3048\u3066\u9078\u3076\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u306a\u304a\u300110\u4e07\u5186\u63a7\u9664\u304b\u308955\u4e07\u5186\u30fb65\u4e07\u5186\u63a7\u9664\u3078\u5207\u308a\u66ff\u3048\u308b\u5834\u5408\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u3078\u306e\u79fb\u884c\u3068\u5e33\u7c3f\u306e\u6574\u5099\u304c\u524d\u63d0\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou03.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u9752\u8272\u7533\u544a55\u4e07\u5186\u30fb65\u4e07\u5186\u63a7\u9664\u306f\u8907\u5f0f\u7c3f\u8a18\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>55\u4e07\u5186\u307e\u305f\u306f65\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u3068\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6dfb\u4ed8\u304c\u6761\u4ef6\u3067\u3059\u3002<\/strong><\/span>65\u4e07\u5186\u63a7\u9664\u306f\u3055\u3089\u306b\u3001e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u3044\u305a\u308c\u304b\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 20.2%;\">\n<col style=\"width: 12.4%;\">\n<col style=\"width: 67.4%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7533\u544a\u533a\u5206<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8a18\u5e33\u65b9\u5f0f<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5fc5\u8981\u306a\u5e33\u7c3f<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u767d\u8272\u7533\u544a<\/td>\n<td style=\"text-align: left;\">\u5358\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">\u6cd5\u5b9a\u5e33\u7c3f\uff08\u53ce\u5165\u30fb\u7d4c\u8cbb\u306e\u8a18\u9332\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u827210\u4e07\u5186\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u5358\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">\u7c21\u6613\u5e33\u7c3f\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u7d4c\u8cbb\u5e33\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u827255\u4e07\u5186\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8907\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff0b\u88dc\u52a9\u7c3f<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u827265\u4e07\u5186\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u8907\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff0b\u88dc\u52a9\u7c3f\uff08\uff0be-Tax or \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\uff09<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/mokuji.htm\" target=\"_blank\" rel=\"noopener\">\u624b\u7d9a\u306e\u6848\u5185\uff08\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\uff09\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\/52642\/\" data-lkc-id=\"455\" 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\u306e10\u4e07\u5186\u63a7\u9664\u3068\u306f\uff1f65\u4e07\u5186\u30fb75\u4e07\u5186\u3068\u306e\u9055\u3044<\/div><div class=\"lkc-excerpt\">    Point\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306710\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u308b\u6761\u4ef6\u306f\uff1f\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306e10\u4e07\u5186\u63a7\u9664\u306f\u3001\u7c21\u6613\u7c3f\u8a18\u3067\u8a18\u5e33\u3059\u308b\u4e8b\u696d\u8005\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002                    \u7c21\u6613\u7c3f\u8a18\u3067\u3088\u304f\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u4f5c\u6210\u3082\u4e0d\u8981            \u4ee4\u548c9\u5e74\u5206\u4ee5\u964d\u3001\u66f8\u9762\u7533\u544a\u306e55\u4e07\u5186\u63a7\u9664\u306f10\u4e07\u5186\u306b\u6e1b\u984d            \u524d\u3005\u5e74\u53ce\u51651,000\u4e07\u5186\u8d85\u306e\u7c21\u6613\u7c3f\u8a18\u306f\u4ee4\u548c9\u5e74\u5206\u304b\u3089\u63a7\u9664\u304c0\u5186\u306b\uff08\u696d\u52d9\u7684\u898f\u6a21\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u8005\u306f\u5bfe\u8c61\u5916\uff09        \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u3001\u9752\u8272\u7533\u544a\u3060\u3051\u306b\u8a8d\u3081\u3089\u308c\u308b\u7279\u5225\u63a7\u9664\u3067\u3059\u3002\u4f5c\u6210\u3059\u308b\u5e33\u7c3f\u3084\u7533\u544a\u65b9\u6cd5\u306b\u5fdc\u3058\u306665\u4e07\u5186\u30fb55\u4e07\u5186\u30fb10\u4e07\u5186\u306e3\u7a2e\u985e\u306b\u5206\u304b\u308c\u3001\u3053\u306e\u3046\u306110\u4e07...<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u5e33\u7c3f\u306e\u7a2e\u985e1\u301c5\u306e\u9078\u3073\u65b9\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u8868\u793a\u3055\u308c\u308b\u300c\u5e33\u7c3f\u306e\u7a2e\u985e\u300d\u306f\u3001\u8a18\u5e33\u65b9\u6cd5\u3068\u5c4a\u51fa\u72b6\u6cc1\u306e\u7d44\u307f\u5408\u308f\u305b\u3067\u9078\u3073\u307e\u3059\u3002\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u300c2\u300d\u3001Excel\uff08\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\uff09\u3067\u8907\u5f0f\u7c3f\u8a18\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c3\u300d\u3092\u9078\u3076\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u306e\u9078\u629e\u80a2\u306f\u6b21\u306e5\u3064\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\uff08\u4e8b\u524d\u306b\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u6e08\u307f\u306e\u5834\u5408\uff09<\/li>\n<li>\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f<\/li>\n<li>Excel\u7b49\u306e\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f<\/li>\n<li>\u624b\u66f8\u304d\u306e\u5e33\u7c3f\uff08\u8907\u5f0f\u7c3f\u8a18\uff09<\/li>\n<li>\u624b\u66f8\u304d\u306e\u5e33\u7c3f\uff08\u7c21\u6613\u8a18\u5e33\uff09<\/li>\n<\/ol>\n<\/div>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u5229\u7528\u8005\u306f\u300c2\u300d\u3092\u9078\u3076<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u65e5\u3005\u306e\u8a18\u5e33\u3092\u884c\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u9078\u3076\u3079\u304d\u306f\u300c2 \u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u3067\u4f5c\u6210\u3057\u305f\u5e33\u7c3f\u300d\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u53d6\u5f15\u5165\u529b\u6642\u306b\u81ea\u52d5\u3067\u4ed5\u8a33\u5e33\u3084\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u3001\u8907\u5f0f\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u9752\u827265\u4e07\u5186\u63a7\u9664\u306b\u5bfe\u5fdc\u3057\u305f\u5e33\u7c3f\u3092\u6574\u5099\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u3053\u3068\u3068\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\uff08\u9078\u629e\u80a21\uff09\u300d\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u306f\u5225\u306e\u8a71\u3067\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>Excel\u30fb\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u8907\u5f0f\u7c3f\u8a18\u3092\u3057\u3066\u3044\u308b\u306a\u3089\u300c3\u300d\u3092\u9078\u3076<\/h3>\n<p>Google\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\uff08\u8868\u8a08\u7b97\u30bd\u30d5\u30c8\uff09\u3084Excel\u3092\u4f7f\u3044\u3001\u81ea\u5206\u3067\u8907\u5f0f\u7c3f\u8a18\u306e\u5e33\u7c3f\u3092\u4f5c\u6210\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u300c3\u300d\u3092\u9078\u629e\u3057\u307e\u3059\u3002\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\u3092\u6d3b\u7528\u3057\u3066\u4ed5\u8a33\u5e33\u3068\u7dcf\u52d8\u5b9a\u5143\u5e33\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u8a72\u5f53\u3057\u307e\u3059\u3002<\/p>\n<h3>\u624b\u66f8\u304d\u5e33\u7c3f\u306f\u300c4\u300d\u304b\u300c5\u300d\u3092\u9078\u3076<\/h3>\n<p>\u7d19\u306e\u30ce\u30fc\u30c8\u3084\u5e02\u8ca9\u306e\u5e33\u7c3f\u7528\u7d19\u306b\u624b\u66f8\u304d\u3067\u8a18\u5e33\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u306a\u3089\u300c4\u300d\u3001\u5358\u5f0f\u7c3f\u8a18\uff08\u7c21\u6613\u8a18\u5e33\uff09\u306a\u3089\u300c5\u300d\u3092\u9078\u3073\u307e\u3059\u3002\u767d\u8272\u7533\u544a\u3084\u9752\u827210\u4e07\u5186\u63a7\u9664\u306e\u5834\u5408\u306f\u300c5\u300d\u304c\u8a72\u5f53\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u72b6\u6cc1\u5225\u306e\u5224\u5b9a\u3092\u307e\u3068\u3081\u308b\u3068\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 81.4%;\">\n<col style=\"width: 18.6%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u8a18\u5e33\u65b9\u6cd5<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u9078\u629e\u80a2<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\uff08\u5c4a\u51fa\u306a\u3057\uff09<\/td>\n<td style=\"text-align: left;\">2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\uff08\u5c4a\u51fa\u3042\u308a\uff09<\/td>\n<td style=\"text-align: left;\">1<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">Excel\u30fb\u30b9\u30d7\u30ec\u30c3\u30c9\u30b7\u30fc\u30c8\u3067\u8907\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u66f8\u304d\u3067\u8907\u5f0f\u7c3f\u8a18<\/td>\n<td style=\"text-align: left;\">4<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u624b\u66f8\u304d\u3067\u7c21\u6613\u8a18\u5e33\uff08\u5358\u5f0f\u7c3f\u8a18\uff09<\/td>\n<td style=\"text-align: left;\">5<\/td>\n<\/tr>\n<\/table>\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<h2>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u3068\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u300d\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p>\u9078\u629e\u80a21\u306e\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u3068\u9078\u629e\u80a22\u306e\u300c\u4f1a\u8a08\u30bd\u30d5\u30c8\u7b49\u300d\u306f\u3001\u4e8b\u524d\u5c4a\u51fa\u306e\u6709\u7121\u3068\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u9069\u7528\u3067\u533a\u5225\u3055\u308c\u307e\u3059\u3002\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u300c1\u300d\u306f\u9078\u3079\u307e\u305b\u3093\u3002<\/p>\n<h3>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u306f\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p>\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306b\u306f\u3001\u300c\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u306e\u96fb\u78c1\u7684\u8a18\u9332\u7b49\u306b\u3088\u308b\u4fdd\u5b58\u7b49\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8\u300d\u3092\u4e8b\u524d\u306b\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c4a\u51fa\u66f8\u306f\u3001\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u56fd\u7a0e\u306e\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u3067\u3042\u308c\u3070\u7fcc\u5e743\u670815\u65e5\u304c\u76ee\u5b89\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u4f7f\u7528\u3059\u308b\u4f1a\u8a08\u30bd\u30d5\u30c8\u304c\u6b21\u306e\u8981\u4ef6\u3092\u3059\u3079\u3066\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6761\u4ef6\u3067\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ul>\n<li>\u8a02\u6b63\u524a\u9664\u5c65\u6b74\u306e\u78ba\u4fdd\uff1a\u5e33\u7c3f\u306e\u8a02\u6b63\u30fb\u524a\u9664\u306e\u5c65\u6b74\u304c\u81ea\u52d5\u7684\u306b\u8a18\u9332\u3055\u308c\u308b\u6a5f\u80fd<\/li>\n<li>\u76f8\u4e92\u95a2\u9023\u6027\u306e\u78ba\u4fdd\uff1a\u5e33\u7c3f\u9593\u3067\u53d6\u5f15\u5185\u5bb9\u306e\u95a2\u9023\u6027\u3092\u78ba\u8a8d\u3067\u304d\u308b\u6a5f\u80fd<\/li>\n<li>\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\uff1a\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u306a\u3069\u3067\u53d6\u5f15\u8a18\u9332\u3092\u691c\u7d22\u3067\u304d\u308b\u6a5f\u80fd<\/li>\n<\/ul>\n<\/div>\n<h3>\u5c4a\u51fa\u306b\u3088\u308a\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c5%\u8efd\u6e1b\u3055\u308c\u308b<\/h3>\n<p>\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u5c4a\u51fa\u3092\u884c\u3046\u3068\u3001\u7533\u544a\u6f0f\u308c\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u304c5%\u8efd\u6e1b\u3055\u308c\u308b\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u901a\u5e3810%\u306e\u52a0\u7b97\u7a0e\u304c5%\u306b\u4e0b\u304c\u308b\u305f\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u3078\u306e\u5099\u3048\u3068\u3057\u3066\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4eee\u88c5\u30fb\u96a0\u853d\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u306f\u3053\u306e\u63aa\u7f6e\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/pdf\/0023002-059.pdf\" target=\"_blank\" rel=\"noopener\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u4fc2\u308b\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u8efd\u6e1b\u63aa\u7f6e\u306e\u6982\u8981\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/82735\/\" data-lkc-id=\"691\" target=\"_blank\" rel=\"external noopener\"><div class=\"lkc-card\"><div class=\"lkc-info\"><div class=\"lkc-favicon\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.google.com\/s2\/favicons?domain=https:\/\/biz.moneyforward.com\" alt=\"\" width=\"16\" height=\"16\" \/><\/div><div class=\"lkc-domain\" title=\"\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u300d\">\u4f1a\u8a08\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u4f1a\u8a08\u30bd\u30d5\u30c8\u300c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u3068\u306f\uff1f\u4f1a\u8a08\u521d\u5fc3\u8005\u304c\u77e5\u308b\u3079\u304d\u30e1\u30ea\u30c3\u30c8\u30fb\u8981\u4ef6\u30fb\u5c0e\u5165\u30b9\u30c6\u30c3\u30d7\u3092\u89e3\u8aac | \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 ...<\/div><div class=\"lkc-excerpt\">\u8fd1\u5e74\u3001\u4f01\u696d\u306e\u7d4c\u7406\u696d\u52d9\u306b\u304a\u3044\u3066\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u96fb\u5e33\u6cd5\uff09\u3078\u306e\u5bfe\u5fdc\u304c\u4e0d\u53ef\u6b20\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u4e2d\u3067\u3082\u7279\u306b\u6ce8\u76ee\u3055\u308c\u3066\u3044\u308b\u306e\u304c\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u898f\u5b9a\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u5358\u306b\u5e33\u7c3f\u3092\u96fb\u5b50\u7684\u306b\u4fdd\u5b58\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u3088\u308a\u9ad8\u3044\u57fa\u6e96\u3092\u6e80\u305f\u3059\u96fb\u5b50\u5e33\u7c3f\u306b\u3064\u3044\u3066\u3001\u7a0e\u5236\u4e0a\u306e\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u8aa4\u9078\u629e\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306b\u6ce8\u610f\u3059\u308b<\/h3>\n<p>\u5b9f\u52d9\u3067\u591a\u3044\u8aa4\u308a\u306f\u3001\u300c\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u4f7f\u3063\u3066\u3044\u308b\u304b\u3089\u81ea\u52d5\u7684\u306b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306b\u306a\u308b\u300d\u3068\u3044\u3046\u601d\u3044\u8fbc\u307f\u3067\u3059\u3002<span style=\"background-color: #ffff99;\"><strong>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u6280\u8853\u8981\u4ef6\u306b\u5bfe\u5fdc\u3057\u305f\u6a5f\u80fd\u3092\u5099\u3048\u3066\u3044\u308b\u3082\u306e\u304c\u5927\u534a\u3067\u3059\u304c\u3001\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u304c\u306a\u3051\u308c\u3070\u7a0e\u52d9\u4e0a\u300c\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u300d\u3068\u306f\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>\u5c4a\u51fa\u3092\u884c\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u300c2 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style=\"width: 62.6%;\">\n<col style=\"width: 15.6%;\">\n<col style=\"width: 21.8%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u66f8\u985e\u306e\u7a2e\u985e<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u9752\u8272\u7533\u544a<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u767d\u8272\u7533\u544a<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5e33\u7c3f\uff08\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">7\u5e74<\/td>\n<td style=\"text-align: left;\">7\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6c7a\u7b97\u95a2\u4fc2\u66f8\u985e\uff08\u640d\u76ca\u8a08\u7b97\u66f8\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\uff09<\/td>\n<td style=\"text-align: left;\">7\u5e74<\/td>\n<td style=\"text-align: left;\">\u4f5c\u6210\u7fa9\u52d9\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u8acb\u6c42\u66f8\u30fb\u9818\u53ce\u66f8\uff08\u53d6\u5f15\u91d1\u984d\u306e\u8a3c\u62e0\uff09<\/td>\n<td style=\"text-align: left;\">5\u5e74<\/td>\n<td style=\"text-align: left;\">5\u5e74<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u305d\u306e\u4ed6\u306e\u66f8\u985e\uff08\u898b\u7a4d\u66f8\u306a\u3069\uff09<\/td>\n<td style=\"text-align: left;\">5\u5e74<\/td>\n<td style=\"text-align: left;\">5\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\u4fdd\u5b58\u671f\u9593\u306e\u8d77\u7b97\u65e5\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u3067\u3059\u3002\u4f8b\u3048\u3070\u30012025\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\uff08\u671f\u96502026\u5e743\u670816\u65e5\uff09\u306b\u95a2\u3059\u308b\u5e33\u7c3f\u306f\u30012033\u5e743\u670816\u65e5\u307e\u3067\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kojin_jigyo\/kichou05.pdf\" target=\"_blank\" rel=\"noopener\">\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u3078\u306e\u5bfe\u5fdc\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>2024\u5e741\u6708\u4ee5\u964d\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u4fdd\u5b58\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30e1\u30fc\u30eb\u3067\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u3084\u30af\u30e9\u30a6\u30c9\u30b5\u30fc\u30d3\u30b9\u4e0a\u306e\u9818\u53ce\u66f8\u306f\u3001\u7d19\u306b\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3060\u3051\u3067\u306f\u8981\u4ef6\u3092\u6e80\u305f\u305b\u307e\u305b\u3093\u3002\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4e00\u5b9a\u306e\u8981\u4ef6\u306e\u3082\u3068\u3067\u4fdd\u5b58\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4fdd\u5b58\u8981\u4ef6\u3068\u3057\u3066\u30bf\u30a4\u30e0\u30b9\u30bf\u30f3\u30d7\u306e\u4ed8\u4e0e\u3084\u691c\u7d22\u6a5f\u80fd\u306e\u78ba\u4fdd\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u7a0e\u52d9\u8077\u54e1\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u8981\u6c42\u306b\u5fdc\u3058\u3089\u308c\u308b\u72b6\u614b\u3067\u3042\u308c\u3070\u691c\u7d22\u6a5f\u80fd\u306e\u8981\u4ef6\u304c\u7de9\u548c\u3055\u308c\u307e\u3059\u3002\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u591a\u304f\u306f\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u5bfe\u5fdc\u306e\u6a5f\u80fd\u3092\u5099\u3048\u3066\u3044\u308b\u305f\u3081\u3001\u8a2d\u5b9a\u753b\u9762\u3067\u5bfe\u5fdc\u72b6\u6cc1\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/tokusetsu\/pdf\/0024008-091.pdf\" target=\"_blank\" rel=\"noopener\">\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u30b9\u30b9\u30e1\uff01\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u9078\u3073\u3067\u3088\u304f\u3042\u308b\u8cea\u554f\u306f\uff1f<\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u5e33\u7c3f\u306e\u7a2e\u985e\u3092\u3069\u308c\u306b\u3059\u308b\u304b\u8ff7\u3046\u5834\u9762\u306f\u3001\u5b9f\u52d9\u3067\u306f\u983b\u7e41\u306b\u767a\u751f\u3057\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u3088\u304f\u5bc4\u305b\u3089\u308c\u308b\u7591\u554f\u306bQ&amp;A\u5f62\u5f0f\u3067\u56de\u7b54\u3057\u307e\u3059\u3002<\/p>\n<h3>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308c\u3070\u5e33\u7c3f\u9078\u3073\u306f\u81ea\u52d5\u5316\u3055\u308c\u308b\uff1f<\/h3>\n<p>\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5c0e\u5165\u3059\u308c\u3070\u3001\u4ed5\u8a33\u5e33\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\u30fb\u5404\u7a2e\u88dc\u52a9\u7c3f\u306f\u30bd\u30d5\u30c8\u304c\u81ea\u52d5\u751f\u6210\u3059\u308b\u305f\u3081\u3001\u3069\u306e\u5e33\u7c3f\u3092\u4f5c\u308c\u3070\u3088\u3044\u304b\u3067\u60a9\u3080\u5834\u9762\u306f\u307b\u307c\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u9280\u884c\u53e3\u5ea7\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u660e\u7d30\u3092\u9023\u643a\u3055\u305b\u308b\u3060\u3051\u3067\u53d6\u5f15\u304c\u81ea\u52d5\u53d6\u5f97\u30fb\u4ed5\u8a33\u3055\u308c\u308b\u305f\u3081\u3001\u8a18\u5e33\u306e\u624b\u9593\u3082\u524a\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4ee3\u8868\u7684\u306a\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306f\u3044\u305a\u308c\u3082\u8907\u5f0f\u7c3f\u8a18\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u9752\u827265\u4e07\u5186\u63a7\u9664\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5e33\u7c3f\u3092\u6574\u5099\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3>\u5e33\u7c3f\u306e\u7a2e\u985e\u3092\u9593\u9055\u3048\u3066\u9078\u3093\u3060\u3089\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u5e33\u7c3f\u306e\u7a2e\u985e\u3092\u8aa4\u3063\u3066\u9078\u629e\u3057\u3066\u3082\u3001\u305d\u308c\u3060\u3051\u3067\u7533\u544a\u304c\u7121\u52b9\u306b\u306a\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5b9f\u614b\u3068\u7570\u306a\u308b\u9078\u629e\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u8aac\u660e\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5c4a\u51fa\u66f8\u3092\u51fa\u3057\u3066\u3044\u306a\u3044\u306e\u306b\u300c1 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href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/pdf\/03.pdf\" target=\"_blank\" 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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1500.htm\" target=\"_blank\" rel=\"noopener\">No.1500 \u96d1\u6240\u5f97\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h2>\u5e33\u7c3f\u306e\u7a2e\u985e\u306f\u7533\u544a\u533a\u5206\u3068\u8a18\u5e33\u65b9\u6cd5\u306e\u7167\u5408\u3067\u5224\u65ad\u3059\u308b<\/h2>\n<p><span style=\"background-color: 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