{"id":2489,"date":"2021-04-14T10:00:10","date_gmt":"2021-04-14T01:00:10","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=2489"},"modified":"2026-03-26T14:08:38","modified_gmt":"2026-03-26T05:08:38","slug":"%e4%ba%a1%e3%81%8f%e3%81%aa%e3%81%a3%e3%81%9f%e4%ba%ba%e3%81%ae%e6%89%80%e5%be%97%e3%82%92%e7%94%b3%e5%91%8a%e3%81%99%e3%82%8b%e3%80%8c%e6%ba%96%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%80%8d","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/semi-final-tax-return\/","title":{"rendered":"\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6240\u5f97\u3092\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3059\u308b\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u306e\u65b9\u6cd5"},"content":{"rendered":"<p>\u751f\u524d\u306b\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u8005\u3067\u3042\u3063\u305f\u5834\u5408\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u6240\u5f97\u7a0e\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u304b\u308f\u308a\u306b\u78ba\u5b9a\u7533\u544a\u3059\u308b\u3053\u3068\u3092\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u8a00\u3044\u307e\u3059\u3002\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\u7533\u544a\u306e\u671f\u9650\u304c\u7570\u306a\u308b\u306a\u3069\u3001\u69d8\u3005\u306a\u76f8\u9055\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div 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\/>\n\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u985e\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306b\u3042\u308b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306b\u3042\u308b\u7ba1\u8f44\u7a0e\u52d9\u7f72\u304c\u5206\u304b\u3089\u306a\u3044\u3001\u3068\u3044\u3046\u65b9\u3082\u3044\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u8abf\u3079\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u884c\u304f\u3053\u3068\u304c\u96e3\u3057\u5834\u5408\u306f\u3001\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u90f5\u9001\u3059\u308b\u5834\u5408\u306f\u3001\u63a7\u3048\u306e\u8fd4\u9001\u306b\u5fc5\u8981\u306f\u5207\u624b\u3092\u8cbc\u308a\u4ed8\u3051\u305f\u8fd4\u4fe1\u7528\u5c01\u7b52\u3082\u4e00\u7dd2\u306b\u540c\u5c01\u3057\u3066\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7533\u544a\u53d7\u4ed8\u65e5\u306f\u3001\u90f5\u4fbf\u6d88\u5370\u306e\u65e5\u4ed8\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u671f\u9650\u30ae\u30ea\u30ae\u30ea\u3067\u306f\u306a\u304f\u3001\u4f59\u88d5\u3092\u3082\u3063\u3066\u90f5\u9001\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3001e-tax\u306e\u96fb\u5b50\u7533\u544a\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3><span id=\"i-4\">\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h3>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>1\u3001\u78ba\u5b9a\u7533\u544a\u66f8<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8A\u3001\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u66f8B\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u304c\u4e00\u76ee\u3067\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u8868\u984c\u306b\u300c\u6e96\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u540d\u524d\u3068\u4f4f\u6240\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002\u305d\u306e\u4ed6\u306e\u8a18\u8f09\u4e8b\u9805\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u3067\u3059\u3002<\/p>\n<p>2\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7968\u306b\u306f\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u3068\u300c\u516c\u7684\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u300c\u4f01\u696d\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306a\u3069\u3044\u304f\u3064\u304b\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u305f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306e\u539f\u672c\u3092\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u30fb\u516c\u7684\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u56fd\u6c11\u5e74\u91d1\u3001\u539a\u751f\u5e74\u91d1\u3001\u5171\u6e08\u5e74\u91d1\u3092\u53d7\u7d66\u3057\u3066\u3044\u305f\u5834\u5408\u3001\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb\u304b\u3089\u300c\u516c\u7684\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u304c\u6b7b\u4ea1\u5c4a\u3068\u63d0\u51fa\u3057\u305f\u4eba\u5b9b\u3066\u306b\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002\u5e74\u91d1\u306e\u53d7\u7d66\u505c\u6b62\u624b\u7d9a\u304d\u3092\u3057\u3066\u304b\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u624b\u5143\u306b\u5c4a\u304f\u307e\u3067\u306b2\uff5e3\u30f6\u6708\u306e\u671f\u9593\u304c\u304b\u304b\u308b\u3068\u8a00\u308f\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u306a\u304a\u3001\u5404\u7a2e\u5e74\u91d1\u306e\u53d7\u7d66\u3092\u505c\u6b62\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u300c\u5e74\u91d1\u53d7\u7d66\u8005\u6b7b\u4ea1\u5c4a\u300d\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u56fd\u6c11\u5e74\u91d1\u306e\u5834\u5408\u306f\u6b7b\u4ea1\u65e5\u304b\u308914\u65e5\u4ee5\u5185\u3001\u539a\u751f\u5e74\u91d1\u306e\u5834\u5408\u306f\u6b7b\u4ea1\u65e5\u304b\u308910\u65e5\u4ee5\u5185\u3068\u671f\u9650\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u4f01\u696d\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u52e4\u52d9\u5148\u4f01\u696d\u306e\u5e74\u91d1\u57fa\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u4f01\u696d\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<p>3\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u63a7\u9664\u8a3c\u660e\u66f8<br \/>\n\u5404\u7a2e\u4fdd\u967a\u6599\u306f\u6240\u5f97\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u88ab\u76f8\u7d9a\u4eba\u304c\u52a0\u5165\u3057\u3066\u3044\u305f\u4fdd\u967a\u4f1a\u793e\u304c\u767a\u884c\u3059\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u767a\u884c\u307e\u3067\u306b\u6642\u9593\u3092\u5fc5\u8981\u3068\u3057\u307e\u3059\u306e\u3067\u3001\u65e9\u3081\u306b\u624b\u7d9a\u304d\u3092\u306f\u3058\u3081\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u3001\u63a7\u9664\u5bfe\u8c61\u3068\u306a\u308b\u5404\u7a2e\u4fdd\u967a\u306f\u3001\u4ee5\u4e0b\u306e4\u7a2e\u985e\u3067\u3059\u3002<\/p>\n<p>\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<br \/>\n\u30fb\u5c0f\u898f\u6a21\u5171\u6e08\u7b49\u639b\u91d1\u63a7\u9664<\/p>\n<p>4\u3001\u300c\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u3007\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u4ed8\u8868\u300d\uff08\u76f8\u7d9a\u4eba\u304c\u4e8c\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\uff09<br \/>\n\u76f8\u7d9a\u4eba\u306e\u66f8\u540d\u3068\u637a\u5370\u3001\u76f8\u7d9a\u5206\u306e\u5272\u5408\u3001\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305d\u306e\u969b\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u8a18\u5165\u3057\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/fuhyo\/f01.pdf\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u6b7b\u4ea1\u3057\u305f\u8005\u306e \u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868 \uff08\u517c\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u51fa\u66f8\uff09 \u300d<\/a><\/p>\n<p>5\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\uff08\u533b\u7642\u8cbb\u63a7\u9664\u3092\u3059\u308b\u5834\u5408\uff09<br \/>\n\u533b\u7642\u8cbb\u63a7\u9664\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u533b\u7642\u6a5f\u95a2\u306b\u304b\u304b\u3063\u305f\u3068\u304d\u306e\u9818\u53ce\u66f8\u3084\u30ec\u30b7\u30fc\u30c8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>6\u3001\u59d4\u4efb\u72b6<br \/>\n\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u304c\u9084\u4ed8\u91d1\u3092\u4e00\u62ec\u3067\u53d7\u3051\u53d6\u308b\u5834\u5408\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u8005\u304b\u3089\u306e\u59d4\u4efb\u72b6\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002\u59d4\u4efb\u72b6\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/topics\/shinkoku\/ininjyo.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u59d4\u4efb\u72b6\uff08\u6e96\u78ba\u5b9a\u7533\u544a\u7528\uff09\u300d<\/a><\/p>\n<h3><span id=\"i-5\">\u76f8\u7d9a\u4eba\u304c\u4e8c\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308b\u300c\u4ed8\u8868\u300d<\/span><\/h3>\n<p>\u76f8\u7d9a\u4eba\u304c\u4e8c\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306f\u3001\u300c\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u25cb\u5e74\u5206\u306e\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u4ed8\u8868\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u540d\u524d\u3001\u4f4f\u6240\u3001\u76f8\u7d9a\u5206\u7b49\u3092\u8a18\u5165\u3057\u3001\u9023\u7f72\u3057\u305f\u7533\u544a\u66f8\u3068\u4e00\u7dd2\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-6\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u3064\u3044\u3066<\/span><\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u3068\u540c\u3058\u3082\u306e\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u304c\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u8868\u984c\u306b\u300c\u6e96\u300d\u306e\u5b57\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u4ea1\u304f\u306a\u3063\u305f\u88ab\u76f8\u7d9a\u4eba\u306e\u540d\u524d\u3067\u884c\u3044\u307e\u3059\u304c\u3001\u5b9f\u969b\u306b\u7533\u544a\u3059\u308b\u306e\u306f\u76f8\u7d9a\u4eba\u306a\u306e\u3067\u3001\u7533\u544a\u66f8\u306b\u306f\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u7b49\u3082\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u76f8\u7d9a\u4eba\u304c\u3072\u3068\u308a\u306e\u5834\u5408\u3011<br 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id=\"i-7\">\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u6ce8\u610f\u3057\u305f\u3044\u3053\u3068<\/span><\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u65e5\u304c\u3001\u8ab2\u7a0e\u3084\u63a7\u9664\u306e\u5bfe\u8c61\u3092\u5206\u3051\u308b\u5206\u5c90\u70b9\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u7533\u544a\u306e\u969b\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u306f\u6b21\u306e\u70b9\u3067\u3059\u3002<\/p>\n<p>\u30fb\u4fdd\u967a\u6599\u306f\u6b7b\u4ea1\u65e5\u307e\u3067\u304c\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b<br 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\/>\n\u88ab\u76f8\u7d9a\u4eba\u672c\u4eba\u304c\u3001\u6b7b\u4ea1\u65e5\u307e\u3067\u4e00\u5b9a\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u533b\u7642\u8cbb\u63a7\u9664\u306e\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u5165\u9662\u8cbb\u306a\u3069\u3092\u6b7b\u4ea1\u5f8c\u306b\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306f\u3001\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u751f\u8a08\u3092\u540c\u4e00\u306b\u3059\u308b\u76f8\u7d9a\u4eba\u3084\u4ed6\u306e\u89aa\u65cf\u304c\u5165\u9662\u8cbb\u306a\u3069\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\u306f\u3001\u652f\u6255\u3063\u305f\u76f8\u7d9a\u4eba\u3084\u89aa\u65cf\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u533b\u7642\u8cbb\u63a7\u9664\u3068\u3057\u3066\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300cNo.2022\u3000\u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a(\u6e96\u78ba\u5b9a\u7533\u544a)\u300d<\/a><\/p>\n<h2><span id=\"i-8\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u66f8\u81ea\u4f53\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u540c\u4e00\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u304c\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u308b\u305f\u3081\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u671f\u9650\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u3066\u304b\u30894\u30f6\u6708\u4ee5\u5185\u3001\u3068\u898f\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u846c\u5100\u306a\u3069\u843d\u3061\u7740\u3044\u305f\u3089\u3059\u3050\u306b\u624b\u7d9a\u304d\u3092\u958b\u59cb\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u30b9\u30e0\u30fc\u30ba\u306b\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u3001\u76f8\u7d9a\u7a0e\u306b\u8a73\u3057\u3044\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3084\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u3072\u3068\u3064\u306e\u65b9\u6cd5\u3067\u3059\u3002\u7a0e\u7406\u58eb\u30b3\u30f3\u30b7\u30a7\u30eb\u30b8\u30e5\u306e\u7a0e\u7406\u58eb\u7d39\u4ecb\u30b5\u30fc\u30d3\u30b9<a 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