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mark_yellow\">\u591a\u304f\u306e\u7a0e\u984d\u3092\u8ab2\u305b\u3089\u308c\u308b\u304a\u305d\u308c<\/span>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001\u4eee\u306b\u305d\u306e\u3064\u3082\u308a\u304c\u306a\u304f\u3066\u3082\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u898f\u5247\u306b\u5f93\u3063\u3066\u66f8\u985e\u304c\u4fdd\u5b58\u3055\u308c\u3066\u3044\u306a\u3044\u884c\u70ba\u304c\u3001<span class=\"swl-marker mark_yellow\">\u60aa\u8cea\u306a\u96a0\u853d\u884c\u70ba\u3068\u5224\u5b9a\u3055\u308c\u3066\u3057\u307e\u3046\u3068\u3001\u8ffd\u5fb4\u306e\u91cd\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002\u7533\u544a\u6f0f\u308c\u3057\u305f\u984d\u304b\u3089\u3001\u3055\u3089\u306b10\uff05\u52a0\u7b97\u3057\u305f\u984d\u3092\u7d0d\u3081\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><strong><span class=\"swl-marker mark_orange\">\u8ffd\u5fb4\u8ab2\u7a0e<\/span><\/strong><span class=\"swl-marker mark_yellow\">\u3092\u8ab2\u305b\u3089\u308c\u308b\u53ef\u80fd\u6027<\/span>\u3059\u3089\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2-2.\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082<\/h3>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u9055\u53cd\u3057\u3066\u3044\u308b\u3068\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u5fc3\u914d\u3057\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u306e\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n\n\n\n<p>\u3053\u306e\u3053\u3068\u306b\u3064\u3044\u3066\u56fd\u7a0e\u5e81\u306f\u3001\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u898f\u5247\u306b\u9055\u53cd\u3057\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u305f\u3060\u3061\u306b\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u6d88\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001<span class=\"swl-marker mark_yellow\">\u7dcf\u5408\u7684\u306b\u52d8\u6848\u3057\u3066\u5224\u65ad\u3059\u308b<\/span>\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><strong>\u554f66\u3000<\/strong>\u96fb\u5b50\u53d6\u5f15\u306e\u53d6\u5f15\u60c5\u5831\u306b\u4fc2\u308b\u96fb\u78c1\u7684\u8a18\u9332\u306b\u3064\u3044\u3066\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u4fdd\u5b58\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u5168\u3066\u66f8\u9762\u7b49\u306b\u51fa\u529b\u3057\u3066\u4fdd\u5b58\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u3053\u308c\u3067\u306f\u4fdd\u5b58\u7fa9\u52d9\u3092\u679c\u305f\u3057\u3066\u3044\u308b\u3053\u3068\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081<span class=\"swl-marker mark_yellow\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u304c\u53d6\u308a\u6d88\u3055\u308c\u3066\u3057\u307e\u3046\u306e\u3067\u3057\u3087\u3046\u304b<\/span>\u3002\uff08\u7701\u7565\uff09<\/p>\n\n\n\n<p><strong>\u3010\u56de\u7b54\u3011<\/strong><\/p>\n\n\n\n<p>\uff08\u7701\u7565\uff09\u305d\u306e\u96fb\u78c1\u7684\u8a18\u9332\u304c\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306b\u5f93\u3063\u3066\u4fdd\u5b58\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001<span class=\"swl-marker mark_yellow\">\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u5bfe\u8c61\u3068\u306a\u308a\u5f97\u307e\u3059<\/span>\u3002<br>\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u9055\u53cd\u306e\u7a0b\u5ea6\u7b49\u3092\u7dcf\u5408\u52d8\u6848\u306e\u4e0a\u3001<span class=\"swl-marker mark_yellow\">\u771f\u306b\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306b\u3075\u3055\u308f\u3057\u304f\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u7b49\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3001\u305d\u306e\u9069\u7528\u3092\u5224\u65ad<\/span>\u3057\u3066\u3044\u307e\u3059\u3002\uff08\u7701\u7565\uff09<\/p>\n\n\n\n<p><strong>\u3010\u89e3\u8aac\u3011<\/strong><\/p>\n\n\n\n<p>\uff08\u7701\u7565\uff09\u306a\u304a\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\u306f\u3001\u4fdd\u5b58\u6642\u306b\u6e80\u305f\u3059\u3079\u304d\u8981\u4ef6\u306e<span class=\"swl-marker mark_yellow\">\u9055\u53cd\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u3082\u3063\u3066\u76f4\u3061\u306b\u5fc5\u305a\u884c\u308f\u308c\u308b\u3082\u306e\u3067\u306f\u306a\u304f<\/span>\u3001\u300c\u500b\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u300d\u300c\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u306e\u53d6\u6d88\u3057\u306b\u3064\u3044\u3066\uff08\u4e8b\u52d9\u904b\u55b6\u6307\u91dd\uff09\u300d\u306b\u57fa\u3065\u304d\u3001<span class=\"swl-marker mark_yellow\">\u771f\u306b\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u306b\u3075\u3055\u308f\u3057\u304f\u306a\u3044\u3068\u8a8d\u3081\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u7b49\u3092\u691c\u8a0e\u3057\u305f\u4e0a\u3067\u884c\u3046<\/span>\u3053\u3068\u3068\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<cite>\u56fd\u7a0e\u5e81\u300c\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u4e00\u554f\u4e00\u7b54\u3010\u96fb\u5b50\u53d6\u5f15\u95a2\u4fc2\u3011\u300d\uff08\u4ee4\u548c5\u5e746\u6708\uff09<\/cite><\/blockquote>\n\n\n\n<h2 class=\"wp-block-heading\">\uff13\uff0e\u7fa9\u52d9\u3067\u306f\u306a\u3044\u304c\u3001\u5bfe\u5fdc\u3057\u306a\u3044\u3068\u53d7\u3051\u3089\u308c\u306a\u3044\u512a\u9047\u63aa\u7f6e<\/h2>\n\n\n\n<p>\u96fb\u5b50\u5e33\u7c3f\u30fb\u96fb\u5b50\u66f8\u985e\u306e\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u306e\u4fdd\u5b58\u306b\u3064\u3044\u3066\u306f\u3001\u7fa9\u52d9\u5316\u306f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001\u56fd\u306f\u96fb\u5b50\u5316\u3092\u9032\u3081\u3088\u3046\u3068\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u306b\u7279\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f<strong><span class=\"swl-marker mark_orange\">\u512a\u826f\u306a\u96fb\u5b50\u96fb\u5b50\u5e33\u7c3f<\/span><\/strong>\u306e\u4fdd\u5b58\u3092\u63a8\u5968\u3057\u3066\u304a\u308a\u3001\u3053\u306e\u5bfe\u5fdc\u3092\u3057\u305f\u5834\u5408\u306e\u512a\u9047\u63aa\u7f6e\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/sonota\/jirei\/05.htm\" class=\"c-blogLink -external\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-externalLink __svg\" width=\"1em\" height=\"1em\" viewBox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M44 2H30c-1.1 0-2 .9-2 2s.9 2 2 2h9.2L24 21.2c-.8.8-.8 2 0 2.8s2 .8 2.8 0L42 8.8V18c0 1.1.9 2 2 2s2-.9 2-2V4c0-1.1-.9-2-2-2z\" \/><path d=\"M41 27c-1.1 0-2 .9-2 2v10c0 1.1-.9 2-2 2H9c-1.1 0-2-.9-2-2V11c0-1.1.9-2 2-2h10c1.1 0 2-.9 2-2s-.9-2-2-2H9c-3.3 0-6 2.7-6 6v28c0 3.3 2.7 6 6 6h28c3.3 0 6-2.7 6-6V29c0-1.1-.9-2-2-2z\" \/><\/svg>\t\t\t\t<\/span>\n\t\t\t\t<span class=\"c-blogLink__text\">\u56fd\u7a0e\u5e81 | \u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u8981\u4ef6<\/span>\n\t\t\t<\/a>\n\t\t<\/div>\n\n\n<h3 class=\"wp-block-heading\">3-1. \u9752\u8272\u7533\u544a\u306e\uff16\uff15\u4e07\u5186\u63a7\u9664<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u3064\u3044\u3066\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u7b49\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\uff15\uff15\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3055\u3089\u306b\u3001e-TAX\u306b\u3088\u308b\u7533\u544a\uff08\u96fb\u5b50\u7533\u544a\uff09\u53c8\u306f\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308c\u3070\u3001\uff16\uff15\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\u3092\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3053\u306e\u305f\u3081\u306e\u8981\u4ef6\u306f\u3001<span class=\"swl-marker mark_yellow\">e-TAX\u3067\u306e\u7533\u544a\u3060\u3051\u3067\u3082\uff16\uff15\u4e07\u5186\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u307e\u3059<\/span>\u306e\u3067\u3001\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u3078\u306e\u5bfe\u5fdc\u306f\u5fc5\u9808\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<figure class=\"wp-block-flexible-table-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th style=\"text-align:center\">\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u984d<\/th><th style=\"text-align:center\">\u8907\u5f0f\u7c3f\u8a18<\/th><th style=\"text-align:center\">\u8cb8\u501f\u5bfe\u7167\u8868\u3068\u640d\u76ca\u8a08\u7b97\u66f8\u3092\u6dfb\u4ed8<\/th><th style=\"text-align:center\">\u671f\u9650\u5185\u306b\u7533\u544a(\u203b1)<\/th><th style=\"text-align:center\">e-Tax\u3067\u306e\u7533\u544a\u53c8\u306f\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align:center;background-color:var(--color_pale03)\"><strong>\uff16\uff15\u4e07\u5186<\/strong><\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center;background-color:var(--color_pale04)\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;background-color:var(--color_pale03)\"><strong>\uff15\uff15\u4e07\u5186<\/strong><\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center\">\u3007<\/td><td style=\"text-align:center;background-color:var(--color_pale04)\">\u30fc<\/td><\/tr><tr><td style=\"text-align:center;background-color:var(--color_pale03)\"><strong>\uff11\uff10\u4e07\u5186<\/strong><\/td><td style=\"text-align:center\">\uff08\u7c21\u6613\u306a\u8a18\u8f09\uff09<\/td><td style=\"text-align:center\">\u30fc(\u203b2)<\/td><td style=\"text-align:center\">\u30fc<\/td><td style=\"text-align:center;background-color:var(--color_pale04)\">\u30fc<\/td><\/tr><\/tbody><\/table><figcaption>\uff08\u6ce81\uff09\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u3082\u7fcc\u5e74\uff13\u670815\u65e5\u307e\u3067\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u3002<br>\uff08\u6ce82\uff09\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u63d0\u51fa\u306f\u5fc5\u8981\u3002<\/figcaption><\/figure>\n\n\n<div class=\"swell-block-postLink\">\t\t\t<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\" class=\"c-blogLink -external\" data-style=\"slim\" target=\"_blank\" rel=\"noopener noreferrer\">\n\t\t\t\t<!-- <i class=\"c-blogLink__icon icon-link\" role=\"presentation\"><\/i> -->\n\t\t\t\t<span class=\"c-blogLink__icon\">\n\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"swl-svg-externalLink __svg\" width=\"1em\" height=\"1em\" viewBox=\"0 0 48 48\" role=\"img\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M44 2H30c-1.1 0-2 .9-2 2s.9 2 2 2h9.2L24 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mark_yellow\">\u304c\uff15\uff05\u8efd\u6e1b<\/span>\u3055\u308c\u308b\u63aa\u7f6e\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002<br>\u306a\u304a\u3001\u3053\u306e\u9069\u7528\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u3068\u304d\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u7a0e\u52d9\u7f72\u3078\u306e\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"swell-block-columns\"><div class=\"swell-block-columns__inner\">\n<div class=\"swell-block-column swl-has-mb--s\" data-valign=\"center\">\n<a href=\"https:\/\/px.a8.net\/svt\/ejp?a8mat=3TAU5H+FRE522+3SPO+8RLO29\" rel=\"nofollow\">\r\n<img decoding=\"async\" border=\"0\" width=\"300\" height=\"250\" alt=\"\" src=\"https:\/\/www24.a8.net\/svt\/bgt?aid=230613029953&#038;wid=002&#038;eno=01&#038;mid=s00000017718053009000&#038;mc=1\"><\/a>\r\n<img decoding=\"async\" border=\"0\" width=\"1\" height=\"1\" src=\"https:\/\/www16.a8.net\/0.gif?a8mat=3TAU5H+FRE522+3SPO+8RLO29\" alt=\"\">\n<\/div>\n\n\n\n<div 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class=\"p-blogCard__excerpt\">2022\u5e74\uff11\u6708\uff11\u65e5\u306b\u65bd\u884c\u3055\u308c\u305f\u6539\u6b63\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306e\u3082\u3068\u3001\u8a2d\u3051\u3089\u308c\u305f\u7336\u4e88\u671f\u9593\u304c2023\u5e7412\u670831\u65e5\u304c\u8feb\u3063\u3066\u3044\u307e\u3059\u3002\u96fb\u5b50\u53d6\u5f15\u60c5\u5831\u306b\u3064\u3044\u3066\u306f\u3001\u96fb\u5b50\u30c7\u30fc\u30bf\u3068\u3057\u3066\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9&#8230;<\/span>\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\n<p>\u540c\u3058\u304f\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u306a\u3044\u3001\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u7b49\u306e\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u306e\u5c0e\u5165\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u30e1\u30ea\u30c3\u30c8\u3084\u5c0e\u5165\u3059\u308b\u305f\u3081\u306e\u30b3\u30b9\u30c8\u306a\u3069\u3092\u5341\u5206\u306b\u691c\u8a0e\u3057\u305f\u3046\u3048\u3067\u3001\u5224\u65ad\u3059\u308c\u3070\u3088\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n\n\n<div 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