{"id":23157,"date":"2020-04-30T16:32:38","date_gmt":"2020-04-30T07:32:38","guid":{"rendered":"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157"},"modified":"2020-11-20T16:59:36","modified_gmt":"2020-11-20T07:59:36","slug":"%e5%bc%95%e3%81%a3%e8%b6%8a%e3%81%97%e3%81%9f%e3%82%89%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e3%81%a9%e3%81%93%e3%81%a7%e3%81%99%e3%82%8b%ef%bc%9f-%e6%97%a7%e4%bd%8f%e6%89%80%ef%bc%9f-%e6%96%b0","status":"publish","type":"post","link":"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157","title":{"rendered":"\u5f15\u3063\u8d8a\u3057\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3069\u3053\u3067\u3059\u308b\uff1f \u65e7\u4f4f\u6240\uff1f \u65b0\u4f4f\u6240\uff1f"},"content":{"rendered":"\n<p>\u6bce\u5e742\u6708\u5f8c\u534a\u304b\u30893\u6708\u524d\u534a\u306b\u304b\u3051\u3066\u306f\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u3002\u307e\u305f3\u6708\u306f\u5f15\u3063\u8d8a\u3057\u30b7\u30fc\u30ba\u30f3\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6642\u671f\u306b\u5f15\u3063\u8d8a\u3057\u305f\u4eba\u306f\u3001\u65b0\u4f4f\u6240\u3068\u65e7\u4f4f\u6240\u306e\u3069\u3061\u3089\u3067\u7533\u544a\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n\n\n\n<p> 2020\u5e7411\u6708\u8ffd\u8a18\uff1a \u4ee4\u548c\u5143\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u7b49\u306e\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u306b\u3064\u3044\u3066\u3001\u6628\u4eca\u306e\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u62e1\u5927\u306b\u3088\u308a\u5916\u51fa\u3092\u63a7\u3048\u308b\u306a\u3069\u3001\u671f\u9650\u5185\uff08\u4ee4\u548c2\u5e744\u670816\u65e5\uff08\u6728\uff09\u307e\u3067\uff09\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u3063\u305f\u65b9\u306b\u3064\u3044\u3066\u306f\u3001 \u73fe\u5728\u3067\u3082\u53d7\u3051\u4ed8\u3051\u3066\u3044\u308b\u3068\u306e\u3053\u3068\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kansensho\/kigenencho.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"4\u670817\u65e5\uff08\u91d1\uff09\u4ee5\u964d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81  (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">4\u670817\u65e5\uff08\u91d1\uff09\u4ee5\u964d\u306e\u7533\u544a\u30fb\u7d0d\u4ed8\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n\n\n\n<p>\u30b3\u30ed\u30ca\u306e\u5f71\u97ff\u306e\u6709\u7121\u306b\u3064\u3044\u3066\u306f\u5404\u7a0e\u52d9\u7f72\u306e\u5224\u65ad\u306b\u306a\u308b\u3068\u306e\u3053\u3068\u3067\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u3078\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002 <\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_11 counter-hierarchy counter-numeric\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\">\u3082\u304f\u3058<\/p>\n<span class=\"ez-toc-title-toggle\"><a class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\"><i class=\"ez-toc-glyphicon ez-toc-icon-toggle\"><\/i><\/a><\/span><\/div>\n<nav><ul class=\"ez-toc-list ez-toc-list-level-1\"><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%97%E3%81%AE%E9%9A%9B%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%B8%E3%81%AE%E5%B1%8A%E3%81%91%E5%87%BA\" title=\"\u5f15\u3063\u8d8a\u3057\u306e\u969b\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa\">\u5f15\u3063\u8d8a\u3057\u306e\u969b\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa<\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E7%B4%8D%E7%A8%8E%E5%9C%B0%E3%81%AE%E7%95%B0%E5%8B%95%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E5%B1%8A%E3%81%91%E5%87%BA\" title=\"\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u3051\u51fa\">\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u3051\u51fa<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E4%B8%BB%E3%81%8C%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%99%E5%A0%B4%E5%90%88%E3%81%AE%E5%B1%8A%E3%81%91%E5%87%BA\" title=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f15\u3063\u8d8a\u3059\u5834\u5408\u306e\u5c4a\u3051\u51fa\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f15\u3063\u8d8a\u3059\u5834\u5408\u306e\u5c4a\u3051\u51fa<\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E6%B5%B7%E5%A4%96%E3%81%AB%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%99%E5%A0%B4%E5%90%88\" title=\"\u6d77\u5916\u306b\u5f15\u3063\u8d8a\u3059\u5834\u5408\">\u6d77\u5916\u306b\u5f15\u3063\u8d8a\u3059\u5834\u5408<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%81%AF%E6%8F%90%E5%87%BA%E6%99%82%E3%81%AE%E7%B4%8D%E7%A8%8E%E5%9C%B0%E3%81%A7%E8%A1%8C%E3%81%86\" title=\"\u78ba\u5b9a\u7533\u544a\u306f\u63d0\u51fa\u6642\u306e\u7d0d\u7a0e\u5730\u3067\u884c\u3046 \">\u78ba\u5b9a\u7533\u544a\u306f\u63d0\u51fa\u6642\u306e\u7d0d\u7a0e\u5730\u3067\u884c\u3046 <\/a><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#eTAX%E3%82%92%E4%BD%BF%E3%81%A3%E3%81%9F%E6%96%B9%E3%81%8C%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E8%A1%8C%E3%81%8F%E3%82%88%E3%82%8A%E7%B0%A1%E5%8D%98\" title=\"e-TAX\u3092\u4f7f\u3063\u305f\u65b9\u304c\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u3088\u308a\u7c21\u5358 \">e-TAX\u3092\u4f7f\u3063\u305f\u65b9\u304c\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u3088\u308a\u7c21\u5358 <\/a><ul class=\"ez-toc-list-level-3\"><li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E3%83%9E%E3%82%A4%E3%83%8A%E3%83%B3%E3%83%90%E3%83%BC%E3%82%AB%E3%83%BC%E3%83%89%E6%96%B9%E5%BC%8F%E3%81%A8ID%E3%83%BB%E3%83%91%E3%82%B9%E3%83%AF%E3%83%BC%E3%83%89%E6%96%B9%E5%BC%8F\" title=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u3068ID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u3068ID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f<\/a><\/li><\/ul><\/li><li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157#%E4%BD%8F%E6%B0%91%E7%A8%8E%E3%81%AE%E7%B4%8D%E4%BB%98%E5%85%88%E3%81%AF%E3%80%811%E6%9C%881%E6%97%A5%E6%99%82%E7%82%B9%E3%81%AE%E4%BD%8F%E6%89%80%E5%9C%B0%E3%81%AE%E8%87%AA%E6%B2%BB%E4%BD%93\" title=\"\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u30011\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u5730\u306e\u81ea\u6cbb\u4f53\">\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u30011\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u5730\u306e\u81ea\u6cbb\u4f53<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%97%E3%81%AE%E9%9A%9B%E3%81%AB%E5%BF%85%E8%A6%81%E3%81%AA%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%B8%E3%81%AE%E5%B1%8A%E3%81%91%E5%87%BA\"><\/span>\u5f15\u3063\u8d8a\u3057\u306e\u969b\u306b\u5fc5\u8981\u306a\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u3051\u51fa<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/e0b245c5d6b1ec5ff7de809d3704b2ce_m-1024x683.jpg\" alt=\"\" class=\"wp-image-23169\" srcset=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/e0b245c5d6b1ec5ff7de809d3704b2ce_m-1024x683.jpg 1024w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/e0b245c5d6b1ec5ff7de809d3704b2ce_m-300x200.jpg 300w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/e0b245c5d6b1ec5ff7de809d3704b2ce_m-768x512.jpg 768w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/e0b245c5d6b1ec5ff7de809d3704b2ce_m.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%B4%8D%E7%A8%8E%E5%9C%B0%E3%81%AE%E7%95%B0%E5%8B%95%E3%81%AB%E9%96%A2%E3%81%99%E3%82%8B%E5%B1%8A%E3%81%91%E5%87%BA\"><\/span>\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u3051\u51fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306f\u56fd\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3059\u304c\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u5148\u306f\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u3067\u3082\u3088\u3044\u3068\u3044\u3046\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u4f4f\u6240\u3084\u5c45\u6240\u3001\u3042\u308b\u3044\u306f\u4e8b\u696d\u6240\u6240\u5728\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u57fa\u672c\u7684\u306b\u306f\u4f4f\u6240\u5730\u304c\u7d0d\u7a0e\u5730\u306b\u306a\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u3061\u306a\u307f\u306b\u300c\u4f4f\u6240\u300d\u3068\u306f\u305d\u306e\u4eba\u306e\u751f\u6d3b\u306e\u672c\u62e0\u306e\u3053\u3068\u3002\u8a00\u3063\u3066\u307f\u308c\u3070\u5b9f\u969b\u306b\u3054\u81ea\u8eab\u304c\u4f4f\u3093\u3067\u3044\u308b\u5834\u6240\u3067\u3059\u3002\u300c\u5c45\u6240\u300d\u3068\u306f\u76f8\u5f53\u671f\u9593\u7d99\u7d9a\u3057\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u3082\u306e\u306e\u3001\u305d\u306e\u4eba\u306e\u751f\u6d3b\u306e\u672c\u62e0\u306b\u306f\u306a\u3063\u3066\u3044\u306a\u3044\u6240\u3092\u6307\u3057\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u3053\u306e\u305f\u3081\u3001\u4f4f\u6240\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u3044\u3066\u3001\u304b\u3064\u5f15\u3063\u8d8a\u3057\u3067\u305d\u306e\u5834\u6240\u304c\u5909\u308f\u308b\u5834\u5408\u306b\u306f\u3001\u300c<strong>\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa<\/strong>\u300d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u5c4a\u51fa\u66f8\u306f\u7570\u52d5\u524d\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u5b9b\u3066\u306b\u6301\u53c2\u307e\u305f\u306f\u90f5\u9001\u306b\u3088\u308a\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<table class=\"wp-block-table is-style-stripes\"><tbody><tr><td>\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/td><td>\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/td><\/tr><tr><td>\u63d0\u51fa\u6642\u671f<\/td><td>\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u5f8c\u3001\u9045\u6ede\u306a\u304f\u63d0\u51fa<\/td><\/tr><tr><td>\u624b\u6570\u6599<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u63d0\u51fa\u5148<\/td><td>\u7570\u52d5\u524d\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72<\/td><\/tr><tr><td>\u53d7\u4ed8\u6642\u9593<\/td><td>8\u664230\u5206\uff5e17\u6642<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81  (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u7d44\u7e54\uff08\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/about\/organization\/index.htm\" target=\"_blank\">\u7d44\u7e54\uff08\u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u7b49\uff09\uff5c\u56fd\u7a0e\u5e81<\/a> \uff08\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff09<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u4eba\u304c\u9060\u65b9\u306b\u5f15\u3063\u8d8a\u3059\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u5f15\u3063\u8d8a\u3057\u524d\u306b\u5c4a\u3051\u51fa\u3092\u884c\u3063\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u3068\u3044\u3046\u306e\u3082\u3001\u90f5\u9001\u3067\u3082\u63d0\u51fa\u306f\u53ef\u80fd\u3067\u3059\u304c\u3001\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u3063\u305f\u5834\u5408\u306a\u3069\u306b\u306f\u8a02\u6b63\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u3067\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u8d74\u3044\u305f\u65b9\u304c\u65e9\u3044\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u300c\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u300d\u3068\u7d1b\u3089\u308f\u3057\u3044\u5c4a\u3051\u51fa\u624b\u7d9a\u304d\u3067\u3001\u300c<strong>\u7d0d\u7a0e\u5730\u306e\u5909\u66f4<\/strong>\u300d\u306e\u5c4a\u3051\u51fa\u3068\u3044\u3046\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u3061\u3089\u306f\u4f4f\u6240\u3092\u6301\u3063\u3066\u3044\u308b\u4eba\u304c\u4f4f\u6240\u5730\u306b\u4ee3\u3048\u3066\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u3084\u3001\u4e8b\u696d\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u306b\u3059\u308b\u5834\u5408\u3001\u3042\u308b\u3044\u306f\u9006\u306b\u3053\u308c\u307e\u3067\u4e8b\u696d\u6240\u306a\u3069\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u306b\u3057\u3066\u3044\u305f\u4eba\u304c\u7d0d\u7a0e\u5730\u3092\u4f4f\u6240\u5730\u3084\u5c45\u6240\u5730\u306b\u5909\u3048\u308b\u5834\u5408\u306e\u5c4a\u3051\u51fa\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3064\u307e\u308a\u300c\u7d0d\u7a0e\u5730\u306e\u5909\u66f4\u300d\u306e\u5c4a\u3051\u51fa\u306f\u3001\u5f15\u3063\u8d8a\u3057\u4ee5\u5916\u3067\u7d0d\u7a0e\u5730\u3092\u5909\u66f4\u3059\u308b\u3068\u304d\u306e\u624b\u7d9a\u304d\u306a\u306e\u3067\u3001\u9593\u9055\u3048\u306a\u3044\u3088\u3046\u306b\u6c17\u3092\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h3-04\"><span class=\"ez-toc-section\" id=\"%E5%80%8B%E4%BA%BA%E4%BA%8B%E6%A5%AD%E4%B8%BB%E3%81%8C%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%99%E5%A0%B4%E5%90%88%E3%81%AE%E5%B1%8A%E3%81%91%E5%87%BA\"><\/span>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f15\u3063\u8d8a\u3059\u5834\u5408\u306e\u5c4a\u3051\u51fa<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u3092\u884c\u3046\u5834\u6240\u3092\u79fb\u8ee2\u3059\u308b\u5834\u5408\u306f\u3001\u300c<strong>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/strong>\u300d\u3092\u79fb\u8ee2\u524d\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u3068\u3057\u3066\u7a0e\u52d9\u7f72\u306b\u767b\u9332\u3092\u3057\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5f15\u3063\u8d8a\u3057\u306b\u3088\u3063\u3066\u4e8b\u52d9\u6240\u304c\u5909\u66f4\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u300c<strong>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/strong>\u300d\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n\n\n\n<table class=\"wp-block-table is-style-stripes\"><tbody><tr><td>\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/td><td>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/td><\/tr><tr><td>\u63d0\u51fa\u6642\u671f<\/td><td>\u4e8b\u696d\u306e\u958b\u59cb\u7b49\u306e\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u65e5\u304b\u30891\u6708\u4ee5\u5185\u306b\u63d0\u51fa<\/td><\/tr><tr><td>\u624b\u6570\u6599<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u63d0\u51fa\u5148<\/td><td>\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577<\/td><\/tr><tr><td>\u53d7\u4ed8\u6642\u9593<\/td><td>8\u664230\u5206\uff5e17\u6642<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a>  <\/p>\n\n\n\n<p>\u3055\u3089\u306b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3092\u6255\u3063\u3066\u3044\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u4e8b\u696d\u6240\u3092\u79fb\u8ee2\u3059\u308b\u969b\u306b\u306f\u3001\u300c<strong>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/strong>\u300d\u3092\u79fb\u8ee2\u524d\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<table class=\"wp-block-table is-style-stripes\"><tbody><tr><td>\u63d0\u51fa\u3059\u308b\u66f8\u985e<\/td><td>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/td><\/tr><tr><td>\u63d0\u51fa\u6642\u671f<\/td><td>\u958b\u8a2d\u3001\u79fb\u8ee2\u53c8\u306f\u5ec3\u6b62\u306e\u4e8b\u5b9f\u304c\u3042\u3063\u305f\u65e5\u304b\u30891\u304b\u6708\u4ee5\u5185\u306b\u63d0\u51fa<\/td><\/tr><tr><td>\u624b\u6570\u6599<\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u63d0\u51fa\u5148<\/td><td>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72<\/td><\/tr><tr><td>\u53d7\u4ed8\u6642\u9593<\/td><td>8\u664230\u5206\uff5e17\u6642<\/td><\/tr><\/tbody><\/table>\n\n\n\n<p><a rel=\"noreferrer noopener\" aria-label=\"\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\uff5c\u56fd\u7a0e\u5e81 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\" target=\"_blank\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E6%B5%B7%E5%A4%96%E3%81%AB%E5%BC%95%E3%81%A3%E8%B6%8A%E3%81%99%E5%A0%B4%E5%90%88\"><\/span>\u6d77\u5916\u306b\u5f15\u3063\u8d8a\u3059\u5834\u5408<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u65e5\u672c\u56fd\u5185\u3067\u50cd\u3044\u3066\u3044\u305f\u7d66\u4e0e\u6240\u5f97\u8005\u304c1\u5e74\u4ee5\u4e0a\u306e\u4e88\u5b9a\u3067\u6d77\u5916\u306b\u8ee2\u52e4\u3001\u5b50\u4f1a\u793e\u306b\u51fa\u5411\u306b\u306a\u3063\u305f\u5834\u5408\u3001\u6240\u5f97\u7a0e\u6cd5\u4e0a\u306f \u56fd\u5185\u306b\u4f4f\u6240\u3092\u6301\u305f\u306a\u3044\u300c\u975e\u5c45\u4f4f\u8005\u300d\u306b\u306a\u308a\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u6d77\u5916\u3067\u52e4\u52d9\u3057\u3066\u5f97\u305f\u7d66\u4e0e\u306b\u5bfe\u3057\u3066\u56fd\u5185\u306e\u6240\u5f97\u7a0e\u306f\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u4ee5\u5916\u306b\u6240\u5f97\u304c\u306a\u3044\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001\u6bce\u5e7412\u6708\u306b\u884c\u308f\u308c\u308b\u5e74\u672b\u8abf\u6574\u3068\u540c\u3058\u65b9\u6cd5\u3067\u7cbe\u7b97\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u66f8\u985e\u3092\u4f1a\u793e\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u4fdd\u967a\u6599\u63a7\u9664\u7533\u544a\u66f8<br>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\u7533\u544a\u66f8<br>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\uff08\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\uff09 <\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u6d77\u5916\u8ee2\u52e4\u4e2d\u306e\u975e\u5c45\u4f4f\u8005\u3067\u3082\u3001\u8cc3\u5bb6\u306e\u8cc3\u8cb8\u6599\u306a\u3069\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u306b\u3088\u308b\u8b72\u6e21\u6240\u5f97\u306a\u3069\u3001<strong>\u56fd\u5185\u3067\u767a\u751f\u3057\u305f\u4e00\u5b9a\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61<\/strong>\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u89aa\u65cf\u306a\u3069\u306e\u4e2d\u304b\u3089\u7d0d\u7a0e\u7ba1\u7406\u4eba\uff08\u500b\u4eba\u3001\u6cd5\u4eba\u306f\u554f\u308f\u305a\uff09\u3092\u5b9a\u3081\u3066\u3001\u975e\u5c45\u4f4f\u8005\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u3084\u7a0e\u91d1\u306e\u7d0d\u4ed8\u306a\u3069\u306e\u51fa\u56fd\u671f\u9593\u4e2d\u306e\u7d0d\u7a0e\u7fa9\u52d9\u3092\u4ee3\u884c\u3057\u3066\u3082\u3089\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u7d0d\u7a0e\u7ba1\u7406\u4eba\u3092\u5b9a\u3081\u308b\u306b\u306f\u3001\u975e\u5c45\u4f4f\u8005\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u300c\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u7ba1\u7406\u4eba\u306e\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u66f8\u985e\u306f\u7d0d\u7a0e\u7ba1\u7406\u4eba\u5b9b\u306b\u767a\u9001\u3055\u308c\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d0d\u7a0e\u306f\u975e\u5c45\u4f4f\u8005\u304c\u51fa\u56fd\u3059\u308b\u524d\u306e\u4f4f\u6240\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u56fd\u5185\u306b\u4f4f\u6240\u3092\u6709\u3055\u306a\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u9806\u756a\u3067\u7d0d\u7a0e\u5148\u304c\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>(1)\u2003\u56fd\u5185\u306b\u304a\u3044\u3066\u884c\u3046\u4e8b\u696d\u306b\u4fc2\u308b\u4e8b\u52d9\u6240\u7b49\u3092\u6709\u3059\u308b\u5834\u5408<br>\u2003\u2192\u305d\u306e\u4e8b\u52d9\u6240\u7b49\u306e\u6240\u5728\u5730<\/p>\n\n\n\n<p>(2)\u2003(1)\u4ee5\u5916\u306e\u8005\u3067\u3001\u305d\u306e\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u306b\u305d\u306e\u8005\u306e\u89aa\u65cf\u7b49\u304c\u5f15\u304d\u7d9a\u304d\u3001\u53c8\u306f\u305d\u306e\u8005\u306b\u4ee3\u308f\u3063\u3066\u5c45\u4f4f\u3057\u3066\u3044\u308b\u5834\u5408<br> \u2192 \u305d\u306e\u7d0d\u7a0e\u5730\u3068\u3055\u308c\u3066\u3044\u305f\u4f4f\u6240\u53c8\u306f\u5c45\u6240<\/p>\n\n\n\n<p>(3)\u2003(1)\u53ca\u3073(2)\u4ee5\u5916\u306e\u5834\u5408\u3067\u3001\u56fd\u5185\u306b\u3042\u308b\u4e0d\u52d5\u7523\u306e\u8cb8\u4ed8\u3051\u7b49\u306e\u5bfe\u4fa1\u3092\u53d7\u3051\u308b\u5834\u5408<br> \u2192 \u305d\u306e\u8cb8\u4ed8\u3051\u306e\u5bfe\u4fa1\u306b\u4fc2\u308b\u8cc7\u7523\u306e\u6240\u5728\u5730(\u305d\u306e\u8cc7\u7523\u304c\u4e8c\u3064\u4ee5\u4e0a\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u4e3b\u305f\u308b\u8cc7\u7523\u306e\u6240\u5728\u5730)<\/p>\n\n\n\n<p>(4)\u2003(1)\uff5e(3)\u306b\u3088\u308a\u7d0d\u7a0e\u5730\u3092\u5b9a\u3081\u3089\u308c\u3066\u3044\u305f\u8005\u304c\u3001\u305d\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u5834\u5408<br> \u2192 \u305d\u306e\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u306a\u3063\u305f\u6642\u306e\u76f4\u524d\u306b\u304a\u3044\u3066\u7d0d\u7a0e\u5730\u3067\u3042\u3063\u305f\u5834\u6240<\/p>\n\n\n\n<p>(5)\u2003(1)\uff5e(4)\u4ee5\u5916\u3067\u3001\u305d\u306e\u8005\u304c\u56fd\u306b\u5bfe\u3057\u6240\u5f97\u7a0e\u306e\u7533\u544a\u53ca\u3073\u8acb\u6c42\u7b49\u306e\u884c\u70ba\u3092\u884c\u3046\u5834\u5408<br> \u2192 \u305d\u306e\u8005\u304c\u9078\u629e\u3057\u305f\u5834\u6240<\/p>\n\n\n\n<p>(6)\u2003(1)\uff5e(5)\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408<br> \u2192 \u9eb9\u753a\u7a0e\u52d9\u7f72\u306e\u7ba1\u8f44\u533a\u57df\u5185\u306e\u5834\u6240<\/p>\n\n\n\n<p> <a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1926.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"No.1926 \u6d77\u5916\u8ee2\u52e4\u4e2d\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u7d0d\u7a0e\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">No.1926 \u6d77\u5916\u8ee2\u52e4\u4e2d\u306e\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u306e\u7d0d\u7a0e\u624b\u7d9a\uff5c\u56fd\u7a0e\u5e81<\/a> <\/p>\n\n\n\n<p> <a href=\"https:\/\/www.nta.go.jp\/m\/taxanswer\/2029_qa.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"No.2029 \u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148(\u7d0d\u7a0e\u5730)Q&amp;A|\u6240\u5f97\u7a0e|\u56fd\u7a0e\u5e81  (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">No.2029 \u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u5148(\u7d0d\u7a0e\u5730)Q&amp;A|\u6240\u5f97\u7a0e|\u56fd\u7a0e\u5e81 <\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E7%A2%BA%E5%AE%9A%E7%94%B3%E5%91%8A%E3%81%AF%E6%8F%90%E5%87%BA%E6%99%82%E3%81%AE%E7%B4%8D%E7%A8%8E%E5%9C%B0%E3%81%A7%E8%A1%8C%E3%81%86\"><\/span>\u78ba\u5b9a\u7533\u544a\u306f\u63d0\u51fa\u6642\u306e\u7d0d\u7a0e\u5730\u3067\u884c\u3046<br><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"768\" src=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/65fb1483ee65c84825b37951f1977a3a_m-1024x768.jpg\" alt=\"\" class=\"wp-image-23174\" srcset=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/65fb1483ee65c84825b37951f1977a3a_m-1024x768.jpg 1024w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/65fb1483ee65c84825b37951f1977a3a_m-300x225.jpg 300w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/65fb1483ee65c84825b37951f1977a3a_m-768x576.jpg 768w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/65fb1483ee65c84825b37951f1977a3a_m.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u3053\u3053\u3067\u672c\u8a18\u4e8b\u306e\u30bf\u30a4\u30c8\u30eb\u306b\u5bfe\u3059\u308b\u56de\u7b54\u3067\u3059\u304c\u3001<strong>\u78ba\u5b9a\u7533\u544a\u306f\u305d\u308c\u3092\u63d0\u51fa\u3059\u308b\u6642\u70b9\u3067\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068<\/strong>\u3001\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306b\u7d0d\u7a0e\u5730\u3060\u3063\u305f\u6240\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u30702020\u5e741\u6708\u306bA\u5e02\u304b\u3089B\u5e02\u306b\u5f15\u3063\u8d8a\u3057\u3066\u30012019\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u30922020\u5e742\u6708\u306b\u63d0\u51fa\u3059\u308b\u30b1\u30fc\u30b9\u3067\u306f\u3001\u63d0\u51fa\u5148\u306fB\u5e02\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u306a\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u5f15\u3063\u8d8a\u3057\u524d\u3067\u3042\u308c\u3070\u65e7\u4f4f\u6240\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3001\u5f15\u3063\u8d8a\u3057\u5f8c\u3067\u3042\u308c\u3070\u65b0\u4f4f\u6240\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u5f15\u3063\u8d8a\u3057\u305f\u306e\u306b\u307e\u3060\u5e02\u533a\u753a\u6751\u5f79\u6240\u30fb\u5f79\u5834\u3067\u306e\u8ee2\u5165\u624b\u7d9a\u304d\u304c\u6e08\u3093\u3067\u3044\u306a\u3044\u5834\u5408\u3067\u3082\u3001\u5f15\u3063\u8d8a\u3057\u5148\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u5927\u4e08\u592b\u3067\u3059\u3002<br><\/p>\n\n\n\n<p>\u305f\u3060\u3001\u524d\u5e74\u5ea6\u306b\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u3068\u304d\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u7528\u7d19\u304c\u5c4a\u304f\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u5f15\u3063\u8d8a\u3057\u6e08\u307f\u306a\u306e\u306b\u7528\u7d19\u306b\u65e7\u4f4f\u6240\u304c\u5370\u5237\u3055\u308c\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u307e\u307e\u3067\u306f\u305d\u306e\u7528\u7d19\u3092\u4f7f\u3063\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br><\/p>\n\n\n\n<p>\u305d\u306e\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u304b\u3089\u7528\u7d19\u306e\u66f8\u5f0f\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5370\u5237\u3059\u308b\u304b\u3001\u65b0\u5c45\u306e\u4f4f\u6240\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u304b\u3089\u65b0\u3057\u3044\u7533\u544a\u7528\u7d19\u3092\u3082\u3089\u3046\u65b9\u6cd5\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u308c\u3088\u308a\u3082\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u5185\u306b\u3042\u308b\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\uff08e-Tax\uff09\u304b\u3089\u30cd\u30c3\u30c8\u4e0a\u3067\u5165\u529b\u3059\u308b\u65b9\u304c\u7c21\u5358\u4fbf\u5229\u3067\u3059\u3002<\/p>\n\n\n\n<p><a href=\"https:\/\/www.e-tax.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" \u3010e-Tax\u3011\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0(\u30a4\u30fc\u30bf\u30c3\u30af\u30b9)  (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\"> \u3010e-Tax\u3011\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0(\u30a4\u30fc\u30bf\u30c3\u30af\u30b9) <\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"eTAX%E3%82%92%E4%BD%BF%E3%81%A3%E3%81%9F%E6%96%B9%E3%81%8C%E7%A8%8E%E5%8B%99%E7%BD%B2%E3%81%AB%E8%A1%8C%E3%81%8F%E3%82%88%E3%82%8A%E7%B0%A1%E5%8D%98\"><\/span>e-TAX\u3092\u4f7f\u3063\u305f\u65b9\u304c\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u3088\u308a\u7c21\u5358<br><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"500\" src=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/f81fd2e4c52864042852c112ce927ae2-1024x500.png\" alt=\"\" class=\"wp-image-23172\" srcset=\"https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/f81fd2e4c52864042852c112ce927ae2-1024x500.png 1024w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/f81fd2e4c52864042852c112ce927ae2-300x146.png 300w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/f81fd2e4c52864042852c112ce927ae2-768x375.png 768w, https:\/\/hikkoshi-rakunavi.com\/wp\/wp-content\/uploads\/2020\/04\/f81fd2e4c52864042852c112ce927ae2.png 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u306b\u3042\u308b\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3067\u306f\u3001\u753b\u9762\u306e\u6848\u5185\u306b\u5f93\u3063\u3066\u91d1\u984d\u306a\u3069\u3092\u5165\u529b\u3057\u3066\u3044\u3051\u3070\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u305d\u306e\u307e\u307ee-TAX\uff08\u96fb\u5b50\u7533\u544a\uff09\u3067\u30cd\u30c3\u30c8\u304b\u3089\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3057\u3001\u5370\u5237\u3057\u3066\u90f5\u9001\u3057\u305f\u308a\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u63d0\u51fa\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u524d\u5f8c\u306e\u7a0e\u52d9\u7f72\u306f\u5927\u5909\u6df7\u96d1\u3057\u307e\u3059\u306e\u3067\u3001\u73fe\u5730\u306b\u884c\u304f\u5fc5\u8981\u304c\u306a\u304f\u306a\u308b\u306e\u306f\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002\u307e\u305f\u3001\u904e\u53bb\u306e\u7533\u544a\u5185\u5bb9\u3092\u95b2\u89a7\u3057\u305f\u308a\u8907\u88fd\u3059\u308b\u3053\u3068\u3082\u7c21\u5358\u306b\u3067\u304d\u307e\u3059\u306e\u3067\u3001\u4ee5\u524d\u306e\u3088\u3046\u306b\u7d19\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u6bd4\u3079\u3066\u3001\u30c8\u30fc\u30bf\u30eb\u3067\u307f\u305f\u624b\u9593\u3068\u6642\u9593\u306e\u524a\u6e1b\u52b9\u679c\u306f\u5927\u5909\u5927\u304d\u3044\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306fe-TAX\u3092\u4f7f\u3048\u3070\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3067\u78ba\u5b9a\u7533\u544a\u3067\u304d\u308b\u3053\u3068\u3092\u8b33\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u306f\u30b9\u30de\u30db\u3067\u591a\u6570\u306e\u6570\u5b57\u306a\u3069\u3092\u5165\u529b\u3059\u308b\u306e\u306f\u304b\u306a\u308a\u5927\u5909\u3067\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u3092\u4f7f\u3063\u305f\u65b9\u304c\u306f\u308b\u304b\u306b\u697d\u306b\u624b\u7d9a\u304d\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E3%83%9E%E3%82%A4%E3%83%8A%E3%83%B3%E3%83%90%E3%83%BC%E3%82%AB%E3%83%BC%E3%83%89%E6%96%B9%E5%BC%8F%E3%81%A8ID%E3%83%BB%E3%83%91%E3%82%B9%E3%83%AF%E3%83%BC%E3%83%89%E6%96%B9%E5%BC%8F\"><\/span>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u3068ID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>e-TAX\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u306b\u306f\u3001\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u300d\u3068\u300cID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u300d\u306e2\u3064\u306e\u65b9\u5f0f\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u306e\u5834\u5408\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3068\u30d1\u30bd\u30b3\u30f3\u306b\u63a5\u7d9a\u3055\u308c\u305fIC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30fc\u30e9\u30a4\u30bf\u30fc\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u3089\u3092\u6301\u3063\u3066\u3044\u306a\u3051\u308c\u3070\u300cID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u300d\u3068\u306a\u308a\u307e\u3059\u304c\u3001<strong>\u521d\u3081\u3066\u4f7f\u3046\u5834\u5408\u306f\u4e8b\u524d\u306b\u5229\u7528\u8005\u8b58\u5225\u756a\u53f7\u3092\u53d6\u5f97\u3057\u3001\u305d\u306e\u30d1\u30b9\u30ef\u30fc\u30c9\u3092\u767b\u9332\u3057\u3066\u304a\u304f\u5fc5\u8981<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<br><\/p>\n\n\n\n<p>\u300c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u300d\u3068\u300cID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u300d\u306e\u3069\u3061\u3089\u3092\u4f7f\u3046\u5834\u5408\u3082\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u306e\u756a\u53f7\u306f\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6301\u3063\u3066\u3044\u306a\u3044\u4eba\u3082\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u3060\u3051\u306f\u306a\u304f\u3055\u306a\u3044\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"%E4%BD%8F%E6%B0%91%E7%A8%8E%E3%81%AE%E7%B4%8D%E4%BB%98%E5%85%88%E3%81%AF%E3%80%811%E6%9C%881%E6%97%A5%E6%99%82%E7%82%B9%E3%81%AE%E4%BD%8F%E6%89%80%E5%9C%B0%E3%81%AE%E8%87%AA%E6%B2%BB%E4%BD%93\"><\/span>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u5148\u306f\u30011\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u5730\u306e\u81ea\u6cbb\u4f53<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u6700\u5f8c\u306b\u4f4f\u6c11\u7a0e\u306b\u3064\u3044\u3066\u3082\u4e00\u70b9\u3002\u4f4f\u6c11\u7a0e\u3068\u306f\u4f4f\u3093\u3067\u3044\u308b\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b\u7a0e\u91d1\u3067\u3001\u305d\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u306e\u53ce\u5165\u306b\u57fa\u3065\u304d\u81ea\u6cbb\u4f53\u304c\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305d\u306e\u305f\u3081\u7a0e\u52d9\u7f72\u3067\u306e\u7279\u5225\u306a\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u304c\u3001<strong>\u4f4f\u6c11\u7a0e\u306f1\u67081\u65e5\u6642\u70b9\u306e\u4f4f\u6240\u5730\u306e\u81ea\u6cbb\u4f53\u306b\u7d0d\u3081\u308b<\/strong>\u3068\u3044\u3046\u70b9\u306f\u6ce8\u610f\u3057\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u6bce\u5e746\u6708\u9803\u306b\u5e02\u753a\u6751\u304b\u3089\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u66f8\u304c\u9001\u4ed8\u3055\u308c\u308b\u306e\u3067\u3001 1\u6708\u4ee5\u964d\u306b\u5f15\u3063\u8d8a\u3057\u305f\u5834\u5408\u306f\u3001\u5f15\u3063\u8d8a\u3057\u524d\u306e\u5e02\u533a\u753a\u6751\u5f79\u5834\u304b\u3089\u7d0d\u4ed8\u66f8\u304c\u5c4a\u304d\u307e\u3059\u3002 \u305d\u308c\u3092\u4f7f\u3063\u3066\u7d0d\u7a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4f55\u304b\u3068\u9762\u5012\u306a\u3053\u3068\u304c\u591a\u3044\u7a0e\u52d9\u95a2\u9023\u306e\u624b\u7d9a\u304d\u3067\u3059\u304c\u3001\u3053\u308c\u3089\u3092\u3057\u3063\u304b\u308a\u884c\u3063\u3066\u304a\u304b\u306a\u3044\u3068\u3001\u5f8c\u3005\u672c\u5f53\u306b\u9762\u5012\u306a\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<strong>\u7a0e\u52d9\u7f72\u304b\u3089\u306f\u9003\u308c\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u3001\u305d\u3057\u3066\u30df\u30b9\u3082\u8a31\u3057\u3066\u3082\u3089\u3048\u306a\u3044\uff01<\/strong>\u305d\u306e\u3088\u3046\u306b\u8003\u3048\u3066\u3001\u672c\u8a18\u4e8b\u306a\u3069\u3092\u53c2\u8003\u306b\u4e07\u5168\u306e\u624b\u914d\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<p><!--EndFragment--><\/p>\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u6bce\u5e742\u6708\u5f8c\u534a\u304b\u30893\u6708\u524d\u534a\u306b\u304b\u3051\u3066\u306f\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u3002\u307e\u305f3\u6708\u306f\u5f15\u3063\u8d8a\u3057\u30b7\u30fc\u30ba\u30f3\u3067\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u6642\u671f\u306b\u5f15\u3063\u8d8a\u3057\u305f\u4eba\u306f\u3001\u65b0\u4f4f\u6240\u3068\u65e7\u4f4f\u6240\u306e\u3069\u3061\u3089\u3067\u7533\u544a\u3059\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002 2020\u5e74 <a class=\"read-more\" href=\"https:\/\/hikkoshi-rakunavi.com\/wp\/?p=23157\">&middot;&middot;&middot;\u7d9a\u304d\u3092\u8aad\u3080<\/a><\/p>\n","protected":false},"author":9,"featured_media":23169,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[148],"tags":[],"class_list":["post-23157","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-procedure"],"_links":{"self":[{"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/posts\/23157","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/users\/9"}],"replies":[{"embeddable":true,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=23157"}],"version-history":[{"count":12,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/posts\/23157\/revisions"}],"predecessor-version":[{"id":32432,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/posts\/23157\/revisions\/32432"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=\/wp\/v2\/media\/23169"}],"wp:attachment":[{"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=23157"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=23157"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hikkoshi-rakunavi.com\/wp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=23157"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}