{"id":776,"date":"2023-05-09T15:13:28","date_gmt":"2023-05-09T06:13:28","guid":{"rendered":"https:\/\/coasys.co.jp\/note\/?p=776"},"modified":"2023-10-23T17:56:11","modified_gmt":"2023-10-23T08:56:11","slug":"1106-incometax","status":"publish","type":"post","link":"https:\/\/coasys.co.jp\/note\/succession\/1106-incometax\/","title":{"rendered":"\uff08\uff16\uff09\u8fb2\u5bb6\u306e\u4e8b\u696d\u627f\u7d99\u306b\u4f34\u3046\u6240\u5f97\u7a0e\u624b\u7d9a\u304d\u3001\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u7533\u544a"},"content":{"rendered":"\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"800\" height=\"450\" src=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/05\/1106-incometax.png\" alt=\"\" class=\"wp-image-778\" srcset=\"https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/05\/1106-incometax.png 800w, https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/05\/1106-incometax-300x169.png 300w, https:\/\/coasys.co.jp\/note\/wp-content\/uploads\/2023\/05\/1106-incometax-768x432.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u2460\u627f\u7d99\u8005\u306e\u6240\u5f97\u7a0e\u95a2\u4fc2\u624b\u7d9a\u304d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u627f\u7d99\u8005\u306f\u3001\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u5e74\u306e<span class=\"swl-marker mark_orange\">3\u670815\u65e5\u307e\u3067<\/span>\uff08\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u964d\u306b\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306f<span class=\"swl-marker mark_orange\">\uff12\u30f6\u6708\u4ee5\u5185<\/span>\uff09\u306b\u3001\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u7533\u8acb\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u4f75\u305b\u3066\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u3092\u3001\u7a0e\u52d9\u7f72\u306b\u3057\u3066\u304a\u304b\u306a\u3051\u308c\u3070\u306a\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;width:15%\">\u533a\u5206<\/th><th style=\"text-align:center;width:5%\">\u79fb\u8b72\u8005<\/th><th style=\"text-align:center;width:5%\">\u627f\u7d99\u8005<\/th><th style=\"text-align:center;width:35%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e\u7b49<\/th><th style=\"text-align:center;width:15%\">\u63d0\u51fa\u671f\u9650<\/th><th style=\"text-align:center;width:10%\">\u63d0\u51fa\u5148<\/th><th style=\"text-align:center;width:5%\">\u69d8\u5f0f<\/th><th style=\"text-align:center;width:7%\">\u96fb\u5b50\u7533\u8acb<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"3\" style=\"text-align:center;background-color:var(--color_pale03);width:15%\">\u6240\u5f97\u7a0e<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:left;width:35%\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/td><td rowspan=\"3\" style=\"text-align:center;width:15%\">\u305d\u306e\u5e74\u306e3\/15\u65e5 or 2\u30f5\u6708\u4ee5\u5185<\/td><td rowspan=\"3\" style=\"text-align:center;width:10%\">\u7a0e\u52d9\u7f72<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/10.pdfhttps:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:left;width:35%\">\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/12.htm\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"font-size:15px;line-height:0.7\">\u30fc\u7d66\u4e0e\u898f\u7a0b<\/td><td style=\"width:5%\"><\/td><td style=\"width:7%\"><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81 &gt; <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/kensaku02\/search\/index.php\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u69d8\u5f0f\u691c\u7d22<\/a><br>\u25c7\u96fb\u5b50\u7533\u8acb\uff1a\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0<a rel=\"noreferrer noopener\" href=\"https:\/\/www.e-tax.nta.go.jp\/\" target=\"_blank\">\u300ce-Tax\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u9752\u8272\u7533\u544a\u306e\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u5834\u5408<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\uff08\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u4e8b\u696d\u958b\u59cb\u7b49\u306e\u65e5\u304b\u30892\u6708\u4ee5\u5185\uff09<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u30fb\u5909\u66f4\u5c4a\u51fa\u66f8<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u9752\u8272\u5c02\u5f93\u8005\u7d66\u4e0e\u984d\u3092\u5fc5\u8981\u7d4c\u8cbb\u306b\u7b97\u5165\u3057\u3088\u3046\u3068\u3059\u308b\u9752\u8272\u7533\u544a\u8005<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u7533\u544a\u3092\u3057\u3088\u3046\u3068\u3059\u308b\u5e74\u306e3\u670815\u65e5\u307e\u3067\uff08\u305d\u306e\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u3001\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u4eba\u3084\u65b0\u305f\u306b\u5c02\u5f93\u8005\u304c\u3044\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u4eba\u306f\u3001\u305d\u306e\u958b\u696d\u306e\u65e5\u3084\u5c02\u5f93\u8005\u304c\u3044\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\uff09<\/p>\n\n\n<div class=\"p-adBox -normal -border-off\" data-id=\"577\" data-ad=\"normal\"><div class=\"p-adBox__body\"><div class=\"p-adBox__img\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-2103787154234987\"\r\n     crossorigin=\"anonymous\"><\/script>\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block; text-align:center;\"\r\n     data-ad-layout=\"in-article\"\r\n     data-ad-format=\"fluid\"\r\n     data-ad-client=\"ca-pub-2103787154234987\"\r\n     data-ad-slot=\"6768918941\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"ijo-income\">\u2461\u79fb\u8b72\u8005\u306e\u6240\u5f97\u7a0e\u7533\u544a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79fb\u8b72\u8005\u306f\u3001\u7d4c\u55b6\u79fb\u8b72\u65e5\u307e\u3067\u306e\u8fb2\u696d\u6240\u5f97\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e74\u306e<span class=\"swl-marker mark_orange\">3\u670815\u65e5<\/span>\u307e\u3067\u306b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3001\u7a0e\u52d9\u7f72\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br>\u3057\u305f\u304c\u3063\u3066\u3001\u7d4c\u55b6\u79fb\u8b72\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u306f\u3001\u5e74\u672b\u306b\u79fb\u8b72\u8005\u306e\u7d4c\u55b6\u3092\u7d42\u4e86\u3057\u3001\u660e\u3051\u3066\u5e74\u521d\u304b\u3089\u627f\u7d99\u8005\u306e\u7d4c\u55b6\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3057\u304b\u3057\u3001\u5e74\u5185\u306b\u79fb\u8b72\u8005\u306e\u7d4c\u55b6\u3092\u7d42\u4e86\u3057\u305f\u5834\u5408\u306b\u3082\u3001\u7c73\u306e\u5171\u8a08\u306b\u304a\u3051\u308b\u7cbe\u7b97\u6255\u3044\u91d1\u3084\u4ea4\u4ed8\u91d1\u7b49\u3001\u751f\u7523\u5e74\u306e\u7fcc\u5e74\u4ee5\u964d\u306b\u5165\u91d1\u3055\u308c\u308b\u3082\u306e\u304c\u3042\u308b\u3002\u3053\u308c\u3089\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u79fb\u8b72\u8005\u306e\u96d1\u53ce\u5165\u3068\u3057\u3066\u7fcc\u5e74\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\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;width:15%\">\u533a\u5206<\/th><th style=\"text-align:center;width:5%\">\u79fb\u8b72\u8005<\/th><th style=\"text-align:center;width:5%\">\u627f\u7d99\u8005<\/th><th style=\"text-align:center;width:35%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e\u7b49<\/th><th style=\"text-align:center;width:15%\">\u63d0\u51fa\u671f\u9650<\/th><th style=\"text-align:center;width:10%\">\u63d0\u51fa\u5148<\/th><th style=\"text-align:center;width:5%\">\u69d8\u5f0f<\/th><th style=\"text-align:center;width:7%\">\u96fb\u5b50\u7533\u8acb<\/th><\/tr><\/thead><tbody><tr><td style=\"text-align:center;background-color:var(--color_pale03);width:15%\">\u5171\u901a<\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:left;width:35%\">\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u7533\u544a\u66f8<\/td><td rowspan=\"4\" style=\"text-align:center;width:15%\">\u7fcc\u5e74\u306e3\/15\u65e5\u307e\u3067<\/td><td rowspan=\"4\" style=\"text-align:center;width:10%\">\u7a0e\u52d9\u7f72<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r04\/01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td rowspan=\"2\" style=\"text-align:center;background-color:var(--color_pale03);width:15%\">\u9752\u8272\u7533\u544a<\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:left;width:35%\">\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/11.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td>\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u53d6\u308a\u3084\u3081\u5c4a<\/td><td style=\"width:5%;text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/12.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td style=\"background-color:var(--color_pale03);text-align:center\">\u767d\u8272\u7533\u544a<\/td><td>\u3007<\/td><td><\/td><td>\u53ce\u652f\u5185\u8a33\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/08.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81 &gt; <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/kensaku02\/search\/index.php\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u69d8\u5f0f\u691c\u7d22<\/a><br>\u25c7\u96fb\u5b50\u7533\u8acb\uff1a\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0<a href=\"https:\/\/www.e-tax.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300ce-Tax\u300d<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u300c\u7533\u544a\u66f8\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u4ee4\u548c\uff13\u5e74\u5ea6\u307e\u3067\u306f\u3001\u300c\u7533\u544a\u66f8\uff21\u300d\u3068\u300c\u7533\u544a\u66f8\uff22\u300d\u306b\u5206\u304b\u308c\u3066\u3044\u305f\u304c\u3001\u4ee4\u548c\uff14\u5e74\u5ea6\u304b\u3089\u3072\u3068\u3064\u306b\u7d71\u5408\u3055\u308c\u5171\u901a\u306e\u69d8\u5f0f\u3068\u306a\u3063\u305f\u3002<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u7d4c\u55b6\u3092\u79fb\u8b72\u3057\u305f\u5e74\u306e\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u300c\u6240\u5f97\u7a0e\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u9752\u8272\u7533\u544a\u306e\u5834\u5408<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u78ba\u5b9a\u7533\u544a\u6642\u7533\u544a\u66f8\u3068\u4f75\u305b\u3066\u63d0\u51fa<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u53d6\u308a\u3084\u3081\u5c4a\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\uff09\u7d4c\u55b6\u306e\u79fb\u8b72\u306b\u4f34\u3063\u3066\u9752\u8272\u7533\u544a\u3082\u53d6\u308a\u3084\u3081\u3068\u306a\u308b<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u9752\u8272\u7533\u544a\u3092\u53d6\u308a\u3084\u3081\u3088\u3046\u3068\u3059\u308b\u5e74\u306e\u7fcc\u5e743\u670815\u65e5\u307e\u3067\u3068\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u6700\u5f8c\u306e\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u78ba\u5b9a\u7533\u544a\u6642\u306b\u4f75\u305b\u3066\u63d0\u51fa\u3059\u308b\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"> \u300c\u53ce\u652f\u5185\u8a33\u66f8\uff08\u8fb2\u696d\u6240\u5f97\u7528\uff09\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u767d\u8272\u7533\u544a\u306e\u5834\u5408<br>\uff08\u63d0\u51fa\u6642\u671f\uff09\u78ba\u5b9a\u7533\u544a\u6642\u7533\u544a\u66f8\u3068\u4f75\u305b\u3066\u63d0\u51fa<\/p>\n\n\n<div class=\"p-adBox -normal -border-off\" data-id=\"715\" data-ad=\"normal\"><div class=\"p-adBox__body\"><div class=\"p-adBox__img\"><script type=\"text\/javascript\" src=\"\/\/rot7.a8.net\/jsa\/20336ce9d0f39301dc58c94a52fbbff7\/dc5e819e186f11ef3f59e6c7d6830c35.js\"><\/script><\/div><\/div><\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"ijo-consumption\">\u2462\u79fb\u8b72\u8005\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u79fb\u8b72\u8005\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7d4c\u55b6\u79fb\u8b72\u65e5\u307e\u3067\u306e\u8ab2\u7a0e\u58f2\u4e0a\u53ca\u3073\u8ab2\u7a0e\u4ed5\u5165\u306b\u3064\u3044\u3066\u3001\u7fcc\u5e74\uff13\u6708\uff13\uff11\u65e5\u307e\u3067\u306b\u7a0e\u52d9\u7f72\u306b\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u4ee4\u548c\u5143\u5e7410\u67081\u65e5\u306b\u3001\u7a0e\u7387\u5f15\u304d\u4e0a\u3052\u53ca\u3073\u8efd\u6e1b\u7a0e\u7387\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u7a0e\u7387\u5225\u306e\u7a0e\u984d\u8a08\u7b97\u7b49\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\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;width:15%\">\u533a\u5206<\/th><th style=\"text-align:center;width:5%\">\u79fb\u8b72\u8005<\/th><th style=\"text-align:center;width:5%\">\u627f\u7d99\u8005<\/th><th style=\"text-align:center;width:35%\">\u66f8\u985e\u540d<br>\u30fc\u6dfb\u4ed8\u66f8\u985e\u7b49<\/th><th style=\"text-align:center;width:15%\">\u63d0\u51fa\u671f\u9650<\/th><th style=\"text-align:center;width:10%\">\u63d0\u51fa\u5148<\/th><th style=\"text-align:center;width:5%\">\u69d8\u5f0f<\/th><th style=\"text-align:center;width:7%\">\u96fb\u5b50\u7533\u8acb<\/th><\/tr><\/thead><tbody><tr><td rowspan=\"5\" style=\"text-align:center;background-color:var(--color_pale03);width:15%\">\u78ba\u5b9a\u7533\u544a\uff08\u4e00\u822c\uff09<\/td><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:left;width:35%\">\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u4e00\u822c\u7528\uff09 <\/td><td rowspan=\"9\" style=\"text-align:center;width:15%\">\u7fcc\u5e74\u306e3\/31\u65e5\u307e\u3067<\/td><td rowspan=\"9\" style=\"text-align:center;width:10%\">\u7a0e\u52d9\u7f72<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/pdf\/01-ippan.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td>\u3007<\/td><td><\/td><td>\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u3000\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/pdf\/02-02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td style=\"text-align:left;width:35%\">\u30fc\u4ed8\u88681-3 \u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/td><td style=\"text-align:center;width:5%\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/1-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center;width:7%\">\u3007<\/td><\/tr><tr><td style=\"text-align:center;width:5%\">\u3007<\/td><td style=\"text-align:center;width:5%\"><\/td><td>\u30fc\u4ed8\u88682-3 \u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u30fb\u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u7b49\u306e\u8a08\u7b97\u8868\uff08\u4e00\u822c\u7528\uff09<\/td><td style=\"width:5%;text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/2-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"width:7%;text-align:center\">\u3007<\/td><\/tr><tr><td>\u3007<\/td><td><\/td><td>\u30fc\u9084\u4ed8\u7533\u544a\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/kojin_youshiki.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><tr><td rowspan=\"4\" style=\"background-color:var(--color_pale03);text-align:center\">\u78ba\u5b9a\u7533\u544a\uff08\u7c21\u6613\u8ab2\u7a0e\uff09<\/td><td style=\"text-align:center\">\u3007<\/td><td><\/td><td>\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\u7b2c\u4e00\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/pdf\/01-kanikazei.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><tr><td>\u3007<\/td><td><\/td><td>\u7533\u544a\u66f8\u7b2c\u4e8c\u8868\u3000\u8ab2\u7a0e\u6a19\u6e96\u984d\u7b49\u306e\u5185\u8a33\u66f8\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/pdf\/02-02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><tr><td style=\"text-align:center\">\u3007<\/td><td><\/td><td>\u30fc\u4ed8\u88684-3 \u7a0e\u7387\u5225\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\u517c\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u6a19\u6e96\u3068\u306a\u308b\u6d88\u8cbb\u7a0e\u984d\u8a08\u7b97\u8868\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/4-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><tr><td style=\"text-align:center\">\u3007<\/td><td><\/td><td>\u30fc\u4ed8\u88685-3 \u63a7\u9664\u5bfe\u8c61\u4ed5\u5165\u7a0e\u984d\u306e\u8a08\u7b97\u66f8\uff08\u7c21\u6613\u8ab2\u7a0e\u7528\uff09<\/td><td style=\"text-align:center\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/shohi\/06_pdf\/5-3.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">&#x25b6;<\/a><\/td><td style=\"text-align:center\">\u3007<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">\u25c6\u69d8\u5f0f\u63b2\u8f09\u30b5\u30a4\u30c8\uff1a\u56fd\u7a0e\u5e81 &gt; <a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/kensaku02\/search\/index.php\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u69d8\u5f0f\u691c\u7d22<\/a><br>\u25c7\u96fb\u5b50\u7533\u8acb\uff1a\u56fd\u7a0e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u7a0e\u30b7\u30b9\u30c6\u30e0<a href=\"https:\/\/www.e-tax.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u300ce-Tax\u300d<\/a><\/p>\n\n\n<div class=\"p-adBox -normal -border-off\" data-id=\"614\" data-ad=\"normal\"><div class=\"p-adBox__body\"><div class=\"p-adBox__img\"><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-2103787154234987\"\r\n     crossorigin=\"anonymous\"><\/script>\r\n<!-- \u30c7\u30a3\u30b9\u30d7\u30ec\u30a4\u6a2a\u9577 -->\r\n<ins class=\"adsbygoogle\"\r\n     style=\"display:block\"\r\n     data-ad-client=\"ca-pub-2103787154234987\"\r\n     data-ad-slot=\"5735038879\"\r\n     data-ad-format=\"auto\"><\/ins>\r\n<script>\r\n     (adsbygoogle = window.adsbygoogle || []).push({});\r\n<\/script><\/div><\/div><\/div>\n\n\n<h3 class=\"wp-block-heading\">\u300c\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u66f8\uff08\u4e00\u822c\u7528\uff09\u300d<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\uff08\u5bfe\u8c61\u8005\uff09\u79fb\u8b72\u8005\u304c\u8ab2\u7a0e\u4e8b\u696d\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u3067\u3001\u539f\u5247\u8ab2\u7a0e\u306e\u5834\u5408<br>\uff08\u6dfb\u4ed8\u66f8\u985e\uff09<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u9808\uff1a\u300c\u4ed8\u88681-3 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