{"id":87159,"date":"2026-10-23T14:05:08","date_gmt":"2026-10-23T05:05:08","guid":{"rendered":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/?p=87159"},"modified":"2026-10-23T14:05:08","modified_gmt":"2026-10-23T05:05:08","slug":"%e5%89%af%e6%a5%ad%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a7%e7%b5%8c%e8%b2%bb%e3%81%af%e3%81%a9%e3%81%93%e3%81%be%e3%81%a7%e8%aa%8d%e3%82%81%e3%82%89%e3%82%8c%e3%82%8b%ef%bc%9f%e8%a8%88","status":"publish","type":"post","link":"https:\/\/biz.moneyforward.com\/tax_return\/basic\/87159\/","title":{"rendered":"\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u306f\u3069\u3053\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\uff1f\u8a08\u4e0a\u57fa\u6e96\u3068\u5b9f\u52d9\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac"},"content":{"rendered":"<div class=\"summary-box\">\n<div class=\"summary-box__title\"><span class=\"summary-box__title_tag\">Point<\/span>\u526f\u696d\u306e\u7d4c\u8cbb\u3001\u3069\u3053\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\uff1f<\/div>\n<p><strong>\u526f\u696d\u306e\u7d4c\u8cbb\u306f\u300c\u696d\u52d9\u3068\u306e\u95a2\u9023\u6027\u300d\u3068\u300c\u6309\u5206\u6839\u62e0\u306e\u5408\u7406\u6027\u300d\u306e2\u8ef8\u3092\u6e80\u305f\u305b\u3070\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<ul>\n<li>\u7d4c\u8cbb\u8a08\u4e0a\u306b\u4e00\u5f8b\u306e\u4e0a\u9650\u984d\u306f\u306a\u3044<\/li>\n<li>\u5e33\u7c3f\u4fdd\u5b58\u3067\u4e8b\u696d\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u3084\u3059\u304f\u306a\u308b<\/li>\n<li>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u306f\u7fa9\u52d9\u5316\u6e08\u307f<\/li>\n<\/ul>\n<p>Q. \u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u4f55\u3082\u3057\u306a\u304f\u3066\u3044\u3044\uff1f<\/p>\n<p>A. \u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f1\u5186\u3067\u3082\u6240\u5f97\u304c\u3042\u308c\u3070\u5225\u9014\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/div>\n<p>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u3069\u306e\u652f\u51fa\u304c\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u306e\u304b\u5224\u65ad\u306b\u8ff7\u3046\u65b9\u304c\u591a\u304f\u3044\u307e\u3059\u3002\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u7bc4\u56f2\u306f\u3001\u696d\u52d9\u3068\u306e\u95a2\u9023\u6027\u3068\u5bb6\u4e8b\u6309\u5206\u306e\u5408\u7406\u6027\u306b\u3088\u3063\u3066\u6c7a\u307e\u308a\u307e\u3059\u3002\u672c\u8a18\u4e8b\u3067\u306f\u3001\u526f\u696d\u306e\u7d4c\u8cbb\u8a08\u4e0a\u306e\u57fa\u6e96\u304b\u3089\u52d8\u5b9a\u79d1\u76ee\u306e\u5177\u4f53\u4f8b\u3001\u6240\u5f97\u533a\u5206\u306e\u9055\u3044\u3001\u66f8\u985e\u7ba1\u7406\u306e\u5b9f\u52d9\u307e\u3067\u3001\u30d0\u30c3\u30af\u30aa\u30d5\u30a3\u30b9\u62c5\u5f53\u8005\u306b\u3082\u5f79\u7acb\u3064\u5f62\u3067\u6574\u7406\u3057\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<div id=\"post-below-intro\"><\/div><h2>\u526f\u696d\u306e\u7d4c\u8cbb\u306f\u3069\u3053\u307e\u3067\u8a8d\u3081\u3089\u308c\u308b\uff1f<\/h2>\n<p><span style=\"background-color: #ffff99;\"><strong>\u526f\u696d\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u300c\u696d\u52d9\u3068\u306e\u76f4\u63a5\u7684\u306a\u95a2\u9023\u6027\u300d\u3068\u300c\u6309\u5206\u6839\u62e0\u306e\u5408\u7406\u6027\u300d\u306e2\u3064\u306e\u57fa\u6e96\u3067\u5224\u65ad\u3055\u308c\u307e\u3059\u3002<\/strong><\/span>\u3053\u306e2\u8ef8\u3092\u6e80\u305f\u3055\u306a\u3044\u652f\u51fa\u306f\u3001\u305f\u3068\u3048\u526f\u696d\u306b\u95a2\u4fc2\u304c\u3042\u308a\u305d\u3046\u306b\u898b\u3048\u3066\u3082\u5426\u8a8d\u3055\u308c\u308b\u30ea\u30b9\u30af\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u696d\u52d9\u95a2\u9023\u6027\u3068\u6309\u5206\u306e\u5408\u7406\u6027\u304c\u30ab\u30ae\u306b\u306a\u308b<\/h3>\n<p>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3059\u308b\u969b\u306b\u307e\u305a\u554f\u308f\u308c\u308b\u306e\u306f\u3001\u305d\u306e\u652f\u51fa\u304c\u526f\u696d\u306e\u58f2\u4e0a\u306b\u8ca2\u732e\u3057\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u305f\u3068\u3048\u3070Web\u30e9\u30a4\u30bf\u30fc\u3068\u3057\u3066\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u3001\u53d6\u6750\u306e\u305f\u3081\u306e\u4ea4\u901a\u8cbb\u3084\u53c2\u8003\u66f8\u7c4d\u306e\u8cfc\u5165\u8cbb\u306f\u696d\u52d9\u306b\u76f4\u7d50\u3059\u308b\u305f\u3081\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u81ea\u5b85\u306e\u5bb6\u8cc3\u3084\u96fb\u6c17\u4ee3\u306e\u3088\u3046\u306b\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3068\u517c\u7528\u306e\u652f\u51fa\u306f\u3001\u696d\u52d9\u3067\u4f7f\u3063\u305f\u5272\u5408\u3060\u3051\u3092\u7d4c\u8cbb\u306b\u3059\u308b\u5bb6\u4e8b\u6309\u5206\uff08\u304b\u3058\u3042\u3093\u3076\u3093\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002\u6309\u5206\u5272\u5408\u306f\u300c\u306a\u305c\u3053\u306e\u6bd4\u7387\u306a\u306e\u304b\u300d\u3092\u7b2c\u4e09\u8005\u306b\u8aac\u660e\u3067\u304d\u308b\u6839\u62e0\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<span style=\"background-color: #ffff99;\"><strong>\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u91d1\u984d\u306b\u4e00\u5f8b\u306e\u4e0a\u9650\u306f\u306a\u304f\u3001\u696d\u52d9\u3068\u306e\u95a2\u9023\u6027\u3092\u8aac\u660e\u3067\u304d\u308b\u652f\u51fa\u3067\u3042\u308c\u3070\u8a08\u4e0a\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2210.htm\" target=\"_blank\" rel=\"noopener\">No.2210 \u5fc5\u8981\u7d4c\u8cbb\u306e\u77e5\u8b58\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u7a0e\u52d9\u7f72\u306b\u5426\u8a8d\u3055\u308c\u3084\u3059\u3044\u652f\u51fa\u306e\u7279\u5fb4<\/h3>\n<p>\u5426\u8a8d\u3055\u308c\u3084\u3059\u3044\u7d4c\u8cbb\u306b\u306f\u5171\u901a\u3057\u305f\u30d1\u30bf\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u696d\u52d9\u3068\u306e\u95a2\u9023\u6027\u304c\u66d6\u6627\u306a\u98f2\u98df\u4ee3\uff08\u8ab0\u3068\u3001\u4f55\u306e\u76ee\u7684\u304b\u306e\u8a18\u9332\u304c\u306a\u3044\uff09<\/li>\n<li>\u6309\u5206\u6839\u62e0\u3092\u793a\u305b\u306a\u3044\u901a\u4fe1\u8cbb\u30fb\u5149\u71b1\u8cbb\u306e\u5168\u984d\u8a08\u4e0a<\/li>\n<li>\u8da3\u5473\u3068\u533a\u5225\u304c\u3064\u304b\u306a\u3044\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u8cbb\u3084\u66f8\u7c4d\u4ee3<\/li>\n<li>\u9818\u53ce\u66f8\u306f\u3042\u308b\u304c\u3001\u696d\u52d9\u76ee\u7684\u306e\u30e1\u30e2\u3084\u8a18\u9332\u304c\u4e00\u5207\u306a\u3044\u652f\u51fa<\/li>\n<\/ol>\n<\/div>\n<p>\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u3092\u4fdd\u7ba1\u3059\u308b\u3060\u3051\u3067\u306f\u4e0d\u5341\u5206\u3067\u3059\u3002\u3044\u3064\u3001\u8ab0\u3068\u3001\u4f55\u306e\u305f\u3081\u306b\u4f7f\u3063\u305f\u306e\u304b\u3092\u30e1\u30e2\u3084\u5e33\u7c3f\u306b\u6b8b\u3057\u3066\u304a\u304f\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u969b\u306b\u3082\u8aac\u660e\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u52d8\u5b9a\u79d1\u76ee\u306f\uff1f<\/h2>\n<p>\u526f\u696d\u3067\u4f7f\u3046\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee\u306f\u3001\u901a\u4fe1\u8cbb\u30fb\u5730\u4ee3\u5bb6\u8cc3\u30fb\u6d88\u8017\u54c1\u8cbb\u30fb\u65c5\u8cbb\u4ea4\u901a\u8cbb\u30fb\u63a5\u5f85\u4ea4\u969b\u8cbb\u306a\u3069\u3067\u3059\u3002\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u3068\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u7dda\u5f15\u304d\u3092\u62bc\u3055\u3048\u305f\u3046\u3048\u3067\u3001\u5bb6\u4e8b\u6309\u5206\u306e\u8a08\u7b97\u65b9\u6cd5\u3082\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u526f\u696d\u3067\u767a\u751f\u3057\u3084\u3059\u3044\u4e3b\u306a\u52d8\u5b9a\u79d1\u76ee<\/h3>\n<p>\u4ee3\u8868\u7684\u306a\u52d8\u5b9a\u79d1\u76ee\u3068\u8a08\u4e0a\u3067\u304d\u308b\u652f\u51fa\u4f8b\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 16.1%;\">\n<col style=\"width: 83.9%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u52d8\u5b9a\u79d1\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u8a08\u4e0a\u3067\u304d\u308b\u652f\u51fa\u4f8b<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u901a\u4fe1\u8cbb<\/td>\n<td style=\"text-align: left;\">\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u56de\u7dda\u6599\u91d1\u3001\u643a\u5e2f\u96fb\u8a71\u6599\u91d1\uff08\u6309\u5206\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5730\u4ee3\u5bb6\u8cc3<\/td>\n<td style=\"text-align: left;\">\u81ea\u5b85\u306e\u5bb6\u8cc3\uff08\u6309\u5206\uff09\u3001\u30b3\u30ef\u30fc\u30ad\u30f3\u30b0\u30b9\u30da\u30fc\u30b9\u5229\u7528\u6599<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6d88\u8017\u54c1\u8cbb<\/td>\n<td style=\"text-align: left;\">10\u4e07\u5186\u672a\u6e80\u306e\u30d1\u30bd\u30b3\u30f3\u5468\u8fba\u6a5f\u5668\u3001\u6587\u623f\u5177\u3001\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65c5\u8cbb\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: left;\">\u6253\u3061\u5408\u308f\u305b\u306e\u96fb\u8eca\u4ee3\u3001\u53d6\u6750\u306e\u79fb\u52d5\u8cbb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u63a5\u5f85\u4ea4\u969b\u8cbb<\/td>\n<td style=\"text-align: left;\">\u53d6\u5f15\u5148\u3068\u306e\u4f1a\u98df\u8cbb\uff08\u696d\u52d9\u76ee\u7684\u3092\u8a18\u9332\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u65b0\u805e\u56f3\u66f8\u8cbb<\/td>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u66f8\u7c4d\u3001\u96fb\u5b50\u30b5\u30d6\u30b9\u30af\u30ea\u30d7\u30b7\u30e7\u30f3<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u6e1b\u4fa1\u511f\u5374\u8cbb<\/td>\n<td style=\"text-align: left;\">10\u4e07\u5186\u4ee5\u4e0a\u306e\u30d1\u30bd\u30b3\u30f3\u3084\u30ab\u30e1\u30e9\u306a\u3069\uff08\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5206\u5272\u8a08\u4e0a\uff09<\/td>\n<\/tr>\n<\/table>\n<h3>\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u3082\u306e\u30fb\u3067\u304d\u306a\u3044\u3082\u306e\u306e\u5bfe\u6bd4<\/h3>\n<p>\u7d4c\u8cbb\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u652f\u51fa\u306f\u3001\u696d\u52d9\u3068\u306e\u76f4\u63a5\u7684\u306a\u3064\u306a\u304c\u308a\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u7dda\u5f15\u304d\u3057\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 45.9%;\">\n<col style=\"width: 54.1%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u4f8b<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044\u4f8b<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53d6\u6750\u30fb\u6253\u3061\u5408\u308f\u305b\u306e\u305f\u3081\u306e\u4ea4\u901a\u8cbb<\/td>\n<td style=\"text-align: left;\">\u901a\u52e4\u5b9a\u671f\u4ee3\u306a\u3069\u672c\u696d\u3068\u5171\u901a\u306e\u79fb\u52d5\u8cbb<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u696d\u52d9\u306b\u95a2\u9023\u3059\u308b\u5c02\u9580\u66f8\u7c4d\u30fb\u8cc7\u6599\u4ee3<\/td>\n<td style=\"text-align: left;\">\u8da3\u5473\u76ee\u7684\u306e\u96d1\u8a8c\u3084\u5a2f\u697d\u66f8\u7c4d<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u696d\u52d9\u7528\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306e\u30b5\u30d6\u30b9\u30af\u8cbb\u7528<\/td>\n<td style=\"text-align: left;\">\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3067\u4f7f\u3046\u52d5\u753b\u914d\u4fe1\u30b5\u30fc\u30d3\u30b9\u8cbb\u7528<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u53d6\u5f15\u5148\u3068\u306e\u4f1a\u98df\u8cbb\uff08\u76ee\u7684\u3092\u8a18\u9332\uff09<\/td>\n<td style=\"text-align: left;\">\u53cb\u4eba\u30fb\u5bb6\u65cf\u3068\u306e\u79c1\u7684\u306a\u98f2\u98df\u4ee3<\/td>\n<\/tr>\n<\/table>\n<h3>\u5bb6\u4e8b\u6309\u5206\u306f\u9762\u7a4d\u6bd4\u30fb\u6642\u9593\u6bd4\u3067\u7b97\u51fa\u3059\u308b<\/h3>\n<p>\u30d7\u30e9\u30a4\u30d9\u30fc\u30c8\u3068\u517c\u7528\u306e\u652f\u51fa\u306f\u3001\u4f7f\u7528\u5b9f\u614b\u306b\u5408\u3063\u305f\u57fa\u6e96\u3067\u6309\u5206\u3057\u307e\u3059\u3002<\/p>\n<div class=\"summary-box\">\n<ol>\n<li>\u5bb6\u8cc3\uff1a\u4f5c\u696d\u30b9\u30da\u30fc\u30b9\u306e\u9762\u7a4d \u00f7 \u81ea\u5b85\u306e\u7dcf\u9762\u7a4d<\/li>\n<li>\u96fb\u6c17\u4ee3\uff1a\u526f\u696d\u306b\u4f7f\u3046\u6642\u9593 \u00f7 1\u65e5\u306e\u5728\u5b85\u6642\u9593<\/li>\n<li>\u901a\u4fe1\u8cbb\uff1a\u526f\u696d\u3067\u306e\u4f7f\u7528\u5272\u5408\u3092\u6642\u9593\u3084\u30c7\u30fc\u30bf\u91cf\u304b\u3089\u898b\u7a4d\u3082\u308b<\/li>\n<\/ol>\n<\/div>\n<p>\u6309\u5206\u5272\u5408\u3092\u6c7a\u3081\u305f\u3089\u3001\u8a08\u7b97\u6839\u62e0\u3092\u30e1\u30e2\u3084\u8868\u306b\u3057\u3066\u4fdd\u5b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u6bce\u6708\u306e\u4f5c\u696d\u6642\u9593\u3092\u8a18\u9332\u3057\u3066\u304a\u304f\u3068\u3001\u5272\u5408\u304c\u5909\u52d5\u3057\u305f\u5834\u5408\u306b\u3082\u5bfe\u5fdc\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>10\u4e07\u5186\u4ee5\u4e0a\u306e\u5099\u54c1\u306f\u6e1b\u4fa1\u511f\u5374\u3067\u51e6\u7406\u3059\u308b<\/h3>\n<p>\u526f\u696d\u7528\u306b\u8cfc\u5165\u3057\u305f\u30d1\u30bd\u30b3\u30f3\u3084\u30ab\u30e1\u30e9\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408\u3001\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u306f\u3067\u304d\u305a\u3001\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u5206\u5272\u8a08\u4e0a\u3059\u308b\u6e1b\u4fa1\u511f\u5374\u304c\u5fc5\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308c\u3070\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u4f7f\u3044\u300140\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3092\u4e00\u62ec\u3067\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u306e\u6240\u5f97\u306f\u96d1\u6240\u5f97\uff1f\u4e8b\u696d\u6240\u5f97\u3068\u306e\u9055\u3044\u306f\uff1f<\/h2>\n<p>\u526f\u696d\u306e\u6240\u5f97\u533a\u5206\u306f\u3001\u5e33\u7c3f\u306e\u4fdd\u5b58\u72b6\u6cc1\u306b\u3088\u3063\u3066\u96d1\u6240\u5f97\u304b\u4e8b\u696d\u6240\u5f97\u304b\u304c\u5909\u308f\u308a\u307e\u3059\u30022022\u5e7410\u6708\u306b\u6539\u6b63\u3055\u308c\u305f\u56fd\u7a0e\u5e81\u306e\u901a\u9054\uff08\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u905435-2\uff09\u306b\u3088\u308a\u3001\u5e33\u7c3f\u4fdd\u5b58\u306e\u6709\u7121\u304c\u5224\u5b9a\u306e\u91cd\u8981\u306a\u6307\u6a19\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n<h3>\u5e33\u7c3f\u4fdd\u5b58\u306e\u6709\u7121\u304c\u6240\u5f97\u533a\u5206\u3092\u5de6\u53f3\u3059\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u56fd\u7a0e\u5e81\u304c\u516c\u8868\u3057\u305f\u6539\u6b63\u901a\u9054\u3067\u306f\u3001\u305d\u306e\u6240\u5f97\u306b\u4fc2\u308b\u53d6\u5f15\u3092\u8a18\u9332\u3057\u305f\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u306a\u3044\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u696d\u52d9\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/strong><\/span>\u305f\u3060\u3057\u3001\u53ce\u5165\u304c\u50c5\u5c11\uff08\u304a\u304a\u3080\u306d300\u4e07\u5186\u4ee5\u4e0b\u304b\u3064\u4e3b\u305f\u308b\u53ce\u5165\u306e10\uff05\u672a\u6e80\u306e\u72b6\u614b\u304c\u7d9a\u304f\u5834\u5408\u306a\u3069\uff09\u3067\u3001\u304b\u3064\u55b6\u5229\u6027\u304c\u4e4f\u3057\u3044\u3068\u5224\u65ad\u3055\u308c\u308b\u5834\u5408\u306f\u3001\u5e33\u7c3f\u304c\u3042\u3063\u3066\u3082\u500b\u5225\u306b\u96d1\u6240\u5f97\u3068\u5224\u5b9a\u3055\u308c\u308b\u4f59\u5730\u304c\u3042\u308b\u70b9\u306b\u306f\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u4e8b\u696d\u6240\u5f97\u306a\u3089\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u4f7f\u3048\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u4e8b\u696d\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u3068e-Tax\u7533\u544a\uff08\u96fb\u5b50\u7533\u544a\uff09\u307e\u305f\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/strong><\/span>\u96d1\u6240\u5f97\u306b\u306f\u3053\u306e\u63a7\u9664\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 40.0%;\">\n<col style=\"width: 43.4%;\">\n<col style=\"width: 16.6%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u6bd4\u8f03\u9805\u76ee<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u4e8b\u696d\u6240\u5f97<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u96d1\u6240\u5f97<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">\u6700\u592765\u4e07\u5186<br \/>\u203b\u9752\u8272\u7533\u544a\u306e\u5834\u5408<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u640d\u76ca\u901a\u7b97<\/td>\n<td style=\"text-align: left;\">\u672c\u696d\u306e\u7d66\u4e0e\u6240\u5f97\u3068\u76f8\u6bba\u53ef\u80fd<\/td>\n<td style=\"text-align: left;\">\u4e0d\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664<\/td>\n<td style=\"text-align: left;\">3\u5e74\u9593\u7e70\u8d8a\u53ef\u80fd<br \/>\u203b\u9752\u8272\u7533\u544a\u306e\u5834\u5408<\/td>\n<td style=\"text-align: left;\">\u4e0d\u53ef<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b<\/td>\n<td style=\"text-align: left;\">30\u4e07\u5186\u672a\u6e80\u3092\u4e00\u62ec\u7d4c\u8cbb\u5316<br \/>\u203b\u9752\u8272\u7533\u544a\u306e\u5834\u5408<\/td>\n<td style=\"text-align: left;\">\u9069\u7528\u306a\u3057<\/td>\n<\/tr>\n<\/table>\n<p>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306f\u5236\u5ea6\u306e\u898b\u76f4\u3057\u304c\u4e88\u5b9a\u3055\u308c\u3066\u304a\u308a\u3001\u4ee4\u548c9\u5e74\u5206\u4ee5\u5f8c\u306f\u8907\u5f0f\u7c3f\u8a18\u3068e-Tax\u7533\u544a\u3092\u6e80\u305f\u3059\u5834\u5408\u306e\u63a7\u9664\u984d\u304c\u6700\u592775\u4e07\u5186\u306b\u5897\u984d\u3055\u308c\u308b\u4e00\u65b9\u3001\u66f8\u9762\u7533\u544a\u3067\u306e\u63a7\u9664\u984d\u306f\u5927\u5e45\u306b\u7e2e\u5c0f\u3055\u308c\u308b\u898b\u8fbc\u307f\u3067\u3059\u3002\u7533\u544a\u65b9\u5f0f\u3092\u691c\u8a0e\u3059\u308b\u969b\u306f\u3001\u6700\u65b0\u306e\u5236\u5ea6\u5185\u5bb9\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\/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-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/blue_return\/basic\/367\/\" data-lkc-id=\"78\" 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=\"\u9752\u8272\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30fb\u78ba\u5b9a\u7533\u544a\">\u9752\u8272\u7533\u544a\u306e\u57fa\u790e\u77e5\u8b58\uff5c\u30de\u30cd\u30fc\u30d5\u30a9\u30ef\u30fc\u30c9 \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08...<\/div><\/div><div class=\"lkc-content\"><div class=\"lkc-title\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u3068\u306f\uff1f\u9069\u7528\u8981\u4ef6\u306b\u3088\u308b\u63a7\u9664\u984d\u306e\u9055\u3044\u3082<\/div><div class=\"lkc-excerpt\">\u9752\u8272\u7533\u544a\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u3072\u3068\u3064\u306b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u306f\u3001\u9752\u8272\u7533\u544a\u8005\u304c\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u3053\u3068\u3067\u6240\u5f97\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5236\u5ea6\u3067\u3059\u3002\u901a\u5e38\u306f\u58f2\u308a\u4e0a\u3052\u306a\u3069\u306e\u53ce\u5165\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u5236\u5ea6\u306f\u3055\u3089\u306b\u305d\u306e\u6240\u5f97\u304b\u3089\u6700\u9ad865\u4e07\u5186\u3082\u3057\u304f\u306f10\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h2>\u526f\u696d\u6240\u5f9720\u4e07\u5186\u4ee5\u4e0b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\uff1f<\/h2>\n<p>\u526f\u696d\u306e\u6240\u5f97\u304c\u5e74\u959320\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u539f\u5247\u4e0d\u8981\u3067\u3059\u3002\u305f\u3060\u3057\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f\u5225\u9014\u5fc5\u8981\u3067\u3042\u308a\u3001\u898b\u843d\u3068\u3057\u3084\u3059\u3044\u6761\u4ef6\u304c\u3044\u304f\u3064\u304b\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u300c\u53ce\u5165\u300d\u3067\u306f\u306a\u304f\u300c\u6240\u5f97\u300d\u3067\u5224\u5b9a\u3055\u308c\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>20\u4e07\u5186\u4ee5\u4e0b\u304b\u3069\u3046\u304b\u306f\u53ce\u5165\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\uff08\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\uff09\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong><\/span>\u7d4c\u8cbb\u3092\u304d\u3061\u3093\u3068\u8a18\u9332\u30fb\u8a08\u4e0a\u3059\u308b\u3053\u3068\u3067\u3001\u7d50\u679c\u7684\u306b\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306b\u53ce\u307e\u308b\u30b1\u30fc\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h3>\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u306f20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u5fc5\u8981\u306b\u306a\u308b<\/h3>\n<p>20\u4e07\u5186\u30eb\u30fc\u30eb\u306f\u3042\u304f\u307e\u3067\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u9650\u3063\u305f\u8a71\u3067\u3059\u3002\u4f4f\u6c11\u7a0e\u306b\u306f\u3053\u306e\u514d\u9664\u898f\u5b9a\u304c\u306a\u3044\u305f\u3081\u3001\u526f\u696d\u6240\u5f97\u304c1\u5186\u3067\u3082\u3042\u308c\u3070\u3001\u539f\u5247\u3068\u3057\u3066\u5e02\u533a\u753a\u6751\u3078\u306e\u4f4f\u6c11\u7a0e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002\u300c20\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u4f55\u3082\u3057\u306a\u304f\u3066\u3088\u3044\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u3068\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u6f0f\u308c\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/325AC0000000226\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u7a0e\u6cd5\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<h2>\u526f\u696d\u306e\u7d4c\u8cbb\u66f8\u985e\u3092\u52b9\u7387\u7684\u306b\u7ba1\u7406\u3059\u308b\u306b\u306f\uff1f<\/h2>\n<p>\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u64ae\u5f71\u3068\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u7d44\u307f\u5408\u308f\u305b\u308c\u3070\u3001\u526f\u696d\u306e\u7d4c\u8cbb\u66f8\u985e\u7ba1\u7406\u306f\u5927\u5e45\u306b\u6642\u77ed\u3067\u304d\u307e\u3059\u30022024\u5e741\u6708\u4ee5\u964d\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\uff08\u96fb\u5e33\u6cd5\uff09\u306e\u6539\u6b63\u306b\u3088\u308a\u3001\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u96fb\u5b50\u4fdd\u5b58\u304c\u5b8c\u5168\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u3082\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3>\u96fb\u5b50\u53d6\u5f15\u30c7\u30fc\u30bf\u306e\u4fdd\u5b58\u304c\u5b8c\u5168\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p><span style=\"background-color: #ffff99;\"><strong>\u30e1\u30fc\u30eb\u3084\u30a6\u30a7\u30d6\u3067\u53d7\u3051\u53d6\u3063\u305f\u9818\u53ce\u66f8\u30fb\u8acb\u6c42\u66f8\u306f\u3001\u7d19\u306b\u5370\u5237\u3057\u3066\u4fdd\u5b58\u3059\u308b\u65b9\u6cd5\u304c\u8a8d\u3081\u3089\u308c\u306a\u304f\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/span>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u7b2c7\u6761\u3067\u306f\u3001\u96fb\u5b50\u53d6\u5f15\u306e\u30c7\u30fc\u30bf\u3092\u305d\u306e\u307e\u307e\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4fdd\u5b58\u306e\u969b\u306f\u3001\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u3067\u691c\u7d22\u3067\u304d\u308b\u72b6\u614b\u306b\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u3001\u30d5\u30a1\u30a4\u30eb\u540d\u306b\u898f\u5247\u6027\u3092\u6301\u305f\u305b\u308b\u65b9\u6cd5\u304c\u624b\u8efd\u3067\u3059\u3002\u305f\u3068\u3048\u3070<strong>20261001_15000_\u3007\u3007\u682a\u5f0f\u4f1a\u793e.pdf<\/strong>\u306e\u3088\u3046\u306b\u3001\u65e5\u4ed8\u30fb\u91d1\u984d\u30fb\u53d6\u5f15\u5148\u540d\u3092\u533a\u5207\u3063\u3066\u547d\u540d\u3059\u308b\u5f62\u5f0f\u304c\u5b9f\u52d9\u3067\u3088\u304f\u4f7f\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/laws.e-gov.go.jp\/law\/410AC0000000025\" target=\"_blank\" rel=\"noopener\">\u96fb\u5b50\u8a08\u7b97\u6a5f\u3092\u4f7f\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u56fd\u7a0e\u95a2\u4fc2\u5e33\u7c3f\u66f8\u985e\u306e\u4fdd\u5b58\u65b9\u6cd5\u7b49\u306e\u7279\u4f8b\u306b\u95a2\u3059\u308b\u6cd5\u5f8b\uff5ce-Gov\u6cd5\u4ee4\u691c\u7d22<\/a><\/p>\n<div class=\"linkcard\"><div class=\"lkc-external-wrap\"><a class=\"lkc-link no_icon\" href=\"https:\/\/biz.moneyforward.com\/accounting\/basic\/60282\/\" data-lkc-id=\"701\" 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\">\u4e2d\u5c0f\u4f01\u696d\u304c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u5bfe\u5fdc\u3059\u308b\u306b\u306f\uff1f\u30c7\u30fc\u30bf\u4fdd\u5b58\u8981\u4ef6\u3084\u65b9\u6cd5\u3092\u89e3\u8aac | \u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8 \u30de\u30cd\u30fc\u30d5...<\/div><div class=\"lkc-excerpt\">\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306f\u6bce\u5e74\u306e\u3088\u3046\u306b\u6539\u6b63\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u3001\u6539\u6b63\u306b\u3088\u308a\u5c11\u3057\u305a\u3064\u5229\u7528\u3057\u3084\u3059\u3044\u65b9\u5411\u3078\u5411\u304b\u3063\u3066\u3044\u307e\u3059\u3002\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u65b9\u6cd5\u306f\u4e8b\u696d\u898f\u6a21\u306b\u95a2\u308f\u3089\u305a\u3001\u3059\u3079\u3066\u306e\u4f01\u696d\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5bfe\u8c61\u306a\u306e\u3067\u3001\u4e2d\u5c0f\u4f01\u696d\u3082\u5bfe\u5fdc\u306e\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 \u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306b\u304a\u3051\u308b\u4fdd\u5b58\u65b9\u6cd5\u306b\u2026<\/div><\/div><div class=\"clear\"><\/div><\/div><\/a><\/div><\/div>\n<h3>\u30b9\u30de\u30db\u64ae\u5f71\u3068\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u9023\u643a\u3067\u6642\u77ed\u3067\u304d\u308b<\/h3>\n<p>\u7d19\u306e\u9818\u53ce\u66f8\u306f\u3001\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306e\u30ab\u30e1\u30e9\u3067\u64ae\u5f71\u3057\u3066\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u53d6\u308a\u8fbc\u3080\u65b9\u6cd5\u304c\u52b9\u7387\u7684\u3067\u3059\u3002\u30af\u30e9\u30a6\u30c9\u4f1a\u8a08\u30bd\u30d5\u30c8\u306e\u4e2d\u306b\u306f\u3001\u30ec\u30b7\u30fc\u30c8\u64ae\u5f71\u3067\u81ea\u52d5\u4ed5\u8a33\u3092\u63d0\u6848\u3059\u308b\u6a5f\u80fd\u304c\u3064\u3044\u3066\u3044\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3084\u9280\u884c\u53e3\u5ea7\u3068\u306e\u30c7\u30fc\u30bf\u9023\u643a\u3092\u8a2d\u5b9a\u3057\u3066\u304a\u3051\u3070\u3001\u660e\u7d30\u306e\u53d6\u308a\u8fbc\u307f\u304b\u3089\u4ed5\u8a33\u5019\u88dc\u306e\u4f5c\u6210\u307e\u3067\u81ea\u52d5\u5316\u3067\u304d\u3001\u6708\u672b\u306b\u307e\u3068\u3081\u3066\u5165\u529b\u3059\u308b\u624b\u9593\u3092\u6e1b\u3089\u305b\u307e\u3059\u3002<\/p>\n<h3>\u4fdd\u5b58\u671f\u9593\u306f\u7533\u544a\u65b9\u5f0f\u3067\u7570\u306a\u308b<\/h3>\n<p>\u5e33\u7c3f\u3084\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u671f\u9593\u306f\u3001\u7533\u544a\u65b9\u5f0f\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 15.7%;\">\n<col style=\"width: 25.2%;\">\n<col style=\"width: 59.2%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u7533\u544a\u65b9\u5f0f<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u5e33\u7c3f\u306e\u4fdd\u5b58\u671f\u9593<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u9818\u53ce\u66f8\u306e\u4fdd\u5b58\u671f\u9593<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u9752\u8272\u7533\u544a<\/td>\n<td style=\"text-align: left;\">7\u5e74<\/td>\n<td style=\"text-align: left;\">7\u5e74\uff08\u524d\u3005\u5e74\u306e\u6240\u5f97300\u4e07\u5186\u4ee5\u4e0b\u306f5\u5e74\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">\u767d\u8272\u7533\u544a<\/td>\n<td style=\"text-align: left;\">7\u5e74<\/td>\n<td style=\"text-align: left;\">5\u5e74<\/td>\n<\/tr>\n<\/table>\n<p>\u4fdd\u5b58\u671f\u9593\u306f\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u307e\u3059\u3002\u65e5\u3005\u306e\u8a18\u5e33\u3068\u4fdd\u5b58\u30eb\u30fc\u30eb\u3092\u3042\u3089\u304b\u3058\u3081\u6c7a\u3081\u3066\u304a\u304f\u3068\u3001\u4fdd\u5b58\u671f\u9650\u306e\u7ba1\u7406\u3082\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306f\u526f\u696d\u306e\u7d4c\u8cbb\u306b\u3069\u3046\u5f71\u97ff\u3059\u308b\uff1f<\/h2>\n<p>\u526f\u696d\u306e\u58f2\u4e0a\u898f\u6a21\u304c\u5c0f\u3055\u304f\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3042\u308c\u3070\u3001\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u7fa9\u52d9\u81ea\u4f53\u304c\u767a\u751f\u3057\u306a\u3044\u305f\u3081\u3001\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306e\u5f71\u97ff\u306f\u9650\u5b9a\u7684\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u95a2\u3059\u308b\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u306e\u7d4c\u904e\u63aa\u7f6e\u306f\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u3067\u898b\u76f4\u3055\u308c\u3066\u304a\u308a\u30012026\u5e7410\u6708\u4ee5\u964d\u306f\u6bb5\u968e\u7684\u306b\u63a7\u9664\u5272\u5408\u304c\u4e0b\u304c\u3063\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u904e\u63aa\u7f6e\u306e\u63a7\u9664\u5272\u5408\u306f5\u6bb5\u968e\u306b\u898b\u76f4\u3055\u308c\u305f<\/h3>\n<p>\u5f53\u521d\u306f2026\u5e7410\u6708\u4ee5\u964d\u306b\u63a7\u9664\u5272\u5408\u304c\u4e00\u6c17\u306b50\uff05\u3078\u4e0b\u304c\u308b\u4e88\u5b9a\u3067\u3057\u305f\u304c\u3001\u6539\u6b63\u306b\u3088\u308a70\uff05\u3092\u7d4c\u7531\u3059\u308b\u5f62\u306b\u7de9\u548c\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<table>\n<colgroup>\n<col style=\"width: 38.9%;\">\n<col style=\"width: 61.1%;\">\n<\/colgroup>\n<tr>\n<th style=\"text-align: center;\"><strong>\u671f\u9593<\/strong><\/th>\n<th style=\"text-align: center;\"><strong>\u514d\u7a0e\u4e8b\u696d\u8005\u304b\u3089\u306e\u4ed5\u5165\u308c\u306b\u4fc2\u308b\u63a7\u9664\u5272\u5408<\/strong><\/th>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2023\u5e7410\u6708\u301c2026\u5e749\u6708<\/td>\n<td style=\"text-align: left;\">80\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2026\u5e7410\u6708\u301c2028\u5e749\u6708<\/td>\n<td style=\"text-align: left;\">70\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2028\u5e7410\u6708\u301c2030\u5e749\u6708<\/td>\n<td style=\"text-align: left;\">50\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2030\u5e7410\u6708\u301c2031\u5e749\u6708<\/td>\n<td style=\"text-align: left;\">30\uff05<\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: left;\">2031\u5e7410\u6708\u4ee5\u964d<\/td>\n<td style=\"text-align: left;\">\u63a7\u9664\u4e0d\u53ef<\/td>\n<\/tr>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/zeimokubetsu\/shohi\/keigenzeiritsu\/pdf\/0026004-066_01.pdf\" target=\"_blank\" rel=\"noopener\">\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b\uff08\u4ee4\u548c8\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u7279\u96c6\uff09\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h3>\u81ea\u5206\u306e\u526f\u696d\u306b\u30a4\u30f3\u30dc\u30a4\u30b9\u767b\u9332\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u526f\u696d\u306e\u58f2\u4e0a\u898f\u6a21\u304c\u5c0f\u3055\u304f\u514d\u7a0e\u4e8b\u696d\u8005\u306e\u307e\u307e\u3067\u3042\u308c\u3070\u3001\u53d6\u5f15\u5148\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u6c17\u306b\u3059\u308b\u4e00\u822c\u6d88\u8cbb\u8005\u5411\u3051\u306e\u696d\u52d9\u3067\u3042\u308c\u3070\u5f71\u97ff\u306f\u307b\u3068\u3093\u3069\u3042\u308a\u307e\u305b\u3093\u3002\u4e00\u65b9\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u308b\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3092\u4e3b\u306a\u53d6\u5f15\u5148\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u767a\u884c\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u9762\u304c\u51fa\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u58f2\u4e0a\u898f\u6a21\u3068\u53d6\u5f15\u5148\u304b\u3089\u306e\u8981\u8acb\u3092\u8e0f\u307e\u3048\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u3068\u7d4c\u8cbb\u306e\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<p>\u526f\u696d\u306e\u7d4c\u8cbb\u306b\u95a2\u3057\u3066\u3001\u5224\u65ad\u306b\u8ff7\u3044\u3084\u3059\u3044\u7591\u554f\u3092Q&amp;A\u5f62\u5f0f\u3067\u53d6\u308a\u4e0a\u3052\u307e\u3059\u3002<\/p>\n<h3>\u7d4c\u8cbb\u7387\u306b\u76ee\u5b89\u306f\u3042\u308b\uff1f<\/h3>\n<p>\u7d4c\u8cbb\u7387\u306b\u3064\u3044\u3066\u3001\u4f55\u30d1\u30fc\u30bb\u30f3\u30c8\u4ee5\u5185\u306a\u3089\u5b89\u5168\u3068\u3044\u3046\u516c\u5f0f\u306a\u57fa\u6e96\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u7f72\u304c\u6ce8\u76ee\u3059\u308b\u306e\u306f\u7d4c\u8cbb\u7387\u306e\u6570\u5024\u305d\u306e\u3082\u306e\u3067\u306f\u306a\u304f\u3001\u500b\u3005\u306e\u652f\u51fa\u306b\u696d\u52d9\u95a2\u9023\u6027\u3068\u8a3c\u62e0\u304c\u3042\u308b\u304b\u3069\u3046\u304b\u3067\u3059\u3002\u696d\u7a2e\u3054\u3068\u306b\u7d4c\u8cbb\u306e\u6027\u8cea\u306f\u5927\u304d\u304f\u7570\u306a\u308b\u305f\u3081\u3001\u81ea\u5206\u306e\u696d\u52d9\u5b9f\u614b\u306b\u7167\u3089\u3057\u3066\u8aac\u660e\u3067\u304d\u308b\u7d4c\u8cbb\u69cb\u6210\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u3092\u610f\u8b58\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3>\u526f\u696d\u304c\u8d64\u5b57\u306e\u5834\u5408\u306f\u3069\u3046\u306a\u308b\uff1f<\/h3>\n<p>\u526f\u696d\u304c\u8d64\u5b57\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u533a\u5206\u306b\u3088\u3063\u3066\u53d6\u308a\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002<span 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