{"id":4136,"date":"2020-09-16T14:10:15","date_gmt":"2020-09-16T05:10:15","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=4136"},"modified":"2026-03-26T14:38:40","modified_gmt":"2026-03-26T05:38:40","slug":"%e9%82%84%e4%bb%98%e7%94%b3%e5%91%8a%e3%81%a8%e3%81%af%ef%bc%9f%e5%bf%85%e8%a6%81%e6%9b%b8%e9%a1%9e%e3%81%8b%e3%82%89%e5%8f%97%e3%81%91%e5%8f%96%e3%82%8b%e6%9d%a1%e4%bb%b6%e3%80%81%e6%89%8b%e7%b6%9a","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/tax-return-10\/","title":{"rendered":"\u9084\u4ed8\u7533\u544a\u3068\u306f\uff1f\u5fc5\u8981\u66f8\u985e\u304b\u3089\u53d7\u3051\u53d6\u308b\u6761\u4ef6\u3001\u624b\u7d9a\u304d\u65b9\u6cd5\u307e\u3067\u5fb9\u5e95\u7db2\u7f85"},"content":{"rendered":"<p>\u9084\u4ed8\u7533\u544a\u3068\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u6255\u3044\u3059\u304e\u305f\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u91d1\u3068\u3057\u3066\u623b\u3063\u3066\u304f\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u306e\u306a\u3044\u65b9\u3067\u3082\u3001\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u3001\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u308b\u671f\u9593\u3084\u53d7\u3051\u53d6\u308c\u308b\u6761\u4ef6\u3001\u624b\u7d9a\u304d\u65b9\u6cd5\u306a\u3069\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u9084\u4ed8\u7533\u544a\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-2\">\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6<\/a><\/li><li><a href=\"#i-3\">\u9084\u4ed8\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u4eba\u3068\u306f\uff1f<\/a><\/li><\/ul><\/li><li><a href=\"#i-4\">\u9084\u4ed8\u7533\u544a\u3067\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u30b1\u30fc\u30b9<\/a><\/li><li><a href=\"#i-5\">\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u6240\u5f97\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-6\">\u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-7\">\u9084\u4ed8\u7533\u544a\u306f\u3044\u3064\u304b\u3089\u3067\u304d\u308b\uff1f<\/a><\/li><li><a href=\"#i-8\">\u9084\u4ed8\u7533\u544a\u306e\u6709\u52b9\u671f\u9593\u306f\uff1f<\/a><\/li><li><a href=\"#i-9\">\u9084\u4ed8\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i-10\">\u7a0e\u52d9\u7f72\u3067\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408<\/a><\/li><\/ul><\/li><li><a href=\"#i-11\">\u9084\u4ed8\u7533\u544a\u304b\u3089\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#i-12\">\u632f\u8fbc\u3067\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u969b\u306b\u6ce8\u610f\u3057\u305f\u3044\u3053\u3068\uff01<\/a><\/li><li><a href=\"#i-13\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u9084\u4ed8\u7533\u544a\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u9084\u4ed8\u7533\u544a\u3068\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u6e90\u6cc9\u5fb4\u53ce\u3067\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u3001\u3064\u307e\u308a\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u8fd4\u3057\u3066\u3082\u3089\u3046\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u7c21\u5358\u306b\u8a00\u3046\u306a\u3089\u3001\u3042\u3089\u304b\u3058\u3081\u7d0d\u3081\u305f\u7a0e\u91d1\u304c\u591a\u304b\u3063\u305f\u306e\u3067\u8fd4\u91d1\u3057\u3066\u3082\u3046\u3089\u3046\u7533\u544a\u3001\u3068\u8a00\u3048\u307e\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u305f\u3089\u300c\u7533\u544a\u7d0d\u7a0e\u984d\u300d\u304c\u30de\u30a4\u30ca\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u3001\u9084\u4ed8\u91d1\u3068\u3057\u3066\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304d\u307e\u3059\u3002\u4e00\u65b9\u3001\u8a08\u7b97\u7d50\u679c\u304c\u30d7\u30e9\u30b9\u306b\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u305f\u3081\u3001\u8ffd\u5fb4\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u308b\u3053\u3068\u304c\u524d\u63d0\u6761\u4ef6<\/span><\/h3>\n<p>\u7d66\u4e0e\u6240\u5f97\u3084\u5e74\u91d1\u6240\u5f97\u3001\u9000\u8077\u6240\u5f97\u306a\u3069\u304c\u3042\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u533b\u7642\u8cbb\u306a\u3069\u306e\u63a7\u9664\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308c\u3070\u3001\u9084\u4ed8\u7533\u544a\u306b\u306a\u308b\u3068\u601d\u308f\u308c\u3066\u3044\u308b\u65b9\u3082\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u3055\u307e\u3056\u307e\u306a\u7a2e\u985e\u306e\u63a7\u9664\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u9084\u4ed8\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305d\u3082\u305d\u3082\u7d66\u4e0e\u3084\u5e74\u91d1\u3001\u9000\u8077\u91d1\u306a\u3069\u306f\u3001\u6240\u5f97\u7a0e\u306e\u6e90\u6cc9\u5fb4\u53ce\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u5404\u7a2e\u63a7\u9664\u984d\u3092\u53ce\u5165\u91d1\u984d\u304b\u3089\u5dee\u3057\u5f15\u304f\u3068\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7a0e\u984d\u304c\u300c0\u5186\u300d\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>0\u5186\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u5f8c\u3001\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u984d\u3092\u5897\u3084\u3057\u305f\u3068\u3057\u3066\u3082\u3001\u6240\u5f97\u7a0e\u304c\u5dee\u3057\u5f15\u304b\u308c\u3066\u3044\u306a\u3044\u305f\u3081\u9084\u4ed8\u3055\u308c\u308b\u6240\u5f97\u7a0e\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u306f\u3001\u3042\u304f\u307e\u3067\u3082\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u5236\u5ea6\u3067\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u300c\u6240\u5f97\u7a0e\u304c\u5f15\u304b\u308c\u3066\u3044\u308b\u300d\u3053\u3069\u304c\u524d\u63d0\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u9084\u4ed8\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3044\u3044\u4eba\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u3010\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u308b\u4eba\u3011<br \/>\n\u539f\u5247\u3001\u5e74\u672b\u8abf\u6574\u3092\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3084\u3001\u516c\u7684\u5e74\u91d1\u7b49\u306e\u53ce\u5165\u91d1\u984d\u304c400\u4e07\u5186\u4ee5\u4e0b\u306e\u5e74\u91d1\u53d7\u7d66\u8005\u306a\u3069\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u7fa9\u52d9\u306e\u306a\u3044\u65b9\u3067\u3082\u3001\u3054\u81ea\u8eab\u304c\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u65b9\u306f\u9084\u4ed8\u7533\u544a\u306f\u4e0d\u8981\u3011<br \/>\n\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u3001\u9084\u4ed8\u7533\u544a\u306e\u624b\u7d9a\u304d\u3082\u6e08\u3093\u3067\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u65b9\u306f\u3001\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-4\">\u9084\u4ed8\u7533\u544a\u3067\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u30b1\u30fc\u30b9<\/span><\/h2>\n<p>\u300c\u6e90\u6cc9\u5fb4\u53ce\u984d\u300d\u3068\u300c\u63a7\u9664\u300d\u3092\u78ba\u8a8d\u3059\u308c\u3070\u3001\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u308b\u63a7\u9664\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u5177\u4f53\u7684\u306a\u4e8b\u4f8b\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u3010\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u3011<br \/>\n\u30fb\u30b1\u30ac\u3084\u75c5\u6c17\u306a\u3069\u3067\u591a\u984d\u306e\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u5834\u5408\uff08\u533b\u7642\u8cbb\u63a7\u9664\uff09<br \/>\n\u30fb\u7279\u5b9a\u306e\u5bc4\u4ed8\u3092\u3057\u305f\u308a\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u3092\u3057\u305f\u5834\u5408\uff08\u5bc4\u4ed8\u91d1\u63a7\u9664\uff09<br \/>\n\u30fb\u8a8d\u5b9a\u4f4f\u5b85\u306e\u65b0\u7bc9\u3084\u8cfc\u5165\u306a\u3069\u3092\u3057\u305f\u5834\u5408\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09<br \/>\n\u30fb\u707d\u5bb3\u3084\u76d7\u96e3\u306a\u3069\u3067\u4f4f\u5b85\u3084\u5bb6\u8ca1\u306a\u3069\u306e\u8cc7\u7523\u304c\u640d\u5bb3\u3092\u3046\u3051\u305f\u5834\u5408\uff08\u96d1\u640d\u63a7\u9664\uff09<br \/>\n\u30fb\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u7d50\u5a5a\u3057\u305f\u5834\u5408\uff08\u914d\u5076\u8005\u63a7\u9664\uff09<br \/>\n\u30fb\u5e74\u672b\u8abf\u6574\u5f8c\u306b\u89aa\u306a\u3069\u3068\u540c\u5c45\u3057\u305f\u5834\u5408\uff08\u6276\u990a\u63a7\u9664\uff09<br \/>\n\u30fb\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408<br \/>\n\u30fb\u4e88\u5b9a\u7d0d\u7a0e\u3084\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u3066\u5fc5\u8981\u4ee5\u4e0a\u306b\u7a0e\u91d1\u3092\u591a\u304f\u7d0d\u3081\u3066\u3044\u308b\u5834\u5408<br \/>\n\u30fb\u526f\u696d\u306e\u5831\u916c\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u5834\u5408<br \/>\n\u30fb\u500b\u4eba\u5e74\u91d1\u4fdd\u967a\u306e\u53d7\u53d6\u91d1\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u3068\u306f\u3001\u4e8b\u696d\u6240\u304c\u96c7\u7528\u3057\u3066\u3044\u308b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u3084\u5831\u916c\u304b\u3089\u3001\u3042\u3089\u304b\u3058\u3081\u6240\u5f97\u7a0e\u3068\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u4e8b\u696d\u6240\u304c\u5f93\u696d\u54e1\u306e\u4ee3\u308f\u308a\u306b\u6240\u5f97\u7a0e\u3092\u7d0d\u3081\u308b\u3001\u3068\u3044\u3046\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u6271\u308f\u308c\u308b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u63a7\u9664\u300d\u304c\u3042\u308b\u305f\u3081\u3001\u30b9\u30fc\u30c4\u3084\u9774\u3001\u30ab\u30d0\u30f3\u306a\u3069\u500b\u4eba\u306e\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u3092\u4fdd\u5b58\u3057\u3001\u7d4c\u8cbb\u3068\u3057\u3066\u7533\u8acb\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3067\u307e\u3068\u3081\u3066\u7cbe\u7b97\u3055\u308c\u3001\u6e90\u6cc9\u5fb4\u53ce\u3067\u5f15\u304b\u308c\u3059\u304e\u305f\u6240\u5f97\u7a0e\u304c\u9084\u4ed8\u91d1\u3068\u3057\u3066\u623b\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u5e74\u5ea6\u306e\u9014\u4e2d\u3067\u4f1a\u793e\u3092\u9000\u8077\u3057\u3001\u8ee2\u8077\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-5\">\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u6240\u5f97\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u5f97\u306e\u4e2d\u306b\u306f\u3001\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u3089\u306a\u3044\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u30fb\u9810\u8caf\u91d1\u3084\u4e00\u822c\u516c\u793e\u50b5\u306e\u5229\u5b50<br \/>\n\u30fb\u62b5\u5f53\u8a3c\u5238\u306a\u3069\u306e\u91d1\u878d\u985e\u4f3c\u5546\u54c1\u306e\u5229\u606f<br \/>\n\u30fb\u4e00\u5b9a\u306e\u5272\u5f15\u50b5\u306e\u511f\u9084\u5dee\u76ca<br \/>\n\u30fb\u4e00\u6642\u6255\u3044\u306e\u990a\u8001\u4fdd\u967a\u3084\u640d\u5bb3\u4fdd\u967a\u306e\u5dee\u76ca<\/p>\n<p>\u3053\u308c\u3089\u306f\u300c\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u300d\u306b\u8a72\u5f53\u3059\u308b\u3001\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308b\u6240\u5f97\u3067\u3059\u3002\u6e90\u6cc9\u5206\u96e2\u8ab2\u7a0e\u3068\u306f\u3001\u4e88\u3081\u53ce\u5165\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3059\u308b\u3053\u3068\u3067\u3001\u8ab2\u7a0e\u624b\u7d9a\u304d\u304c\u5b8c\u7d50\u3059\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2><span id=\"i-6\">\u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u984d\u306e\u8a08\u7b97\u65b9\u6cd5\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u524d\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3068\u306f\u3001\u524d\u6255\u3044\u3057\u305f\u91d1\u984d\u304c\u591a\u3059\u304e\u305f\u5834\u5408\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u91d1\u3068\u306f\u3001\u4e88\u3081\u7d0d\u3081\u3066\u3044\u305f\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3084\u4e88\u5b9a\u7d0d\u7a0e\u984d\u304c\u3001\u78ba\u5b9a\u3057\u305f\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u8d85\u3048\u305f\u90e8\u5206\u306e\u91d1\u984d\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306b\u6240\u5f97\u7a0e\u9084\u4ed8\u91d1\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u307e\u305a\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u3092\u6c42\u3081\u307e\u3059\u3002\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u984d\u306f\u300110\u7a2e\u985e\u306b\u533a\u5206\u3055\u308c\u3066\u3044\u308b\u5404\u7a2e\u6240\u5f97\u306e\u53ce\u5165\u304b\u3089\u3001\u305d\u308c\u305e\u308c\u306e\u6240\u5f97\u3054\u3068\u306b\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u5fc5\u8981\u7d4c\u8cbb\u3084\u4e00\u5b9a\u306e\u63a7\u9664\u984d\u306a\u3069\u3092\u63a7\u9664\u3057\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u305d\u308c\u305e\u308c\u306e\u91d1\u984d\u3092\u5408\u8a08\u3057\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3084\u5bc4\u9644\u91d1\u63a7\u9664\u306a\u3069\u306e\u6240\u5f97\u63a7\u9664\u3092\u63a7\u9664\u3057\u3001\u5b9a\u3081\u3089\u308c\u3066\u3044\u308b\u7a0e\u7387\u3092\u4e57\u3058\u3066\u6c42\u3081\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u4e00\u822c\u7684\u306a\u4f1a\u793e\u54e1\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5074\u3067\u3053\u308c\u3089\u3092\u5e74\u672b\u8abf\u6574\u3067\u7cbe\u7b97\u3055\u308c\u3001\u305d\u306e\u7d50\u679c\u304c\u300c\u6e90\u6cc9\u5fb4\u53ce\u7968\u300d\u306b\u8a18\u8f09\u3055\u308c\u307e\u3059\u3002\uff08\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5831\u916c\u3092\u53d7\u3051\u305f\u500b\u4eba\u4e8b\u696d\u4e3b\u306a\u3069\u306e\u5834\u5408\u306f\u3001\u652f\u6255\u5148\u3067\u767a\u884c\u3055\u308c\u308b\u300c\u652f\u6255\u8abf\u66f8\u300d\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff09<\/p>\n<p>\u591a\u304f\u7d0d\u3081\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u7fcc\u6708\u306e\u7d66\u4e0e\u306a\u3069\u3068\u4e00\u7dd2\u306b\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002\u4e00\u65b9\u3001\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u8ffd\u5fb4\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u306f\u3059\u3079\u3066\u304c\u63a7\u9664\u3055\u308c\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u4e0a\u8a18\u3067\u3082\u5148\u8ff0\u3057\u307e\u3057\u305f\u304c\u3001\u6240\u5f97\u63a7\u9664\u306e\u4e2d\u3067\u3082\u533b\u7642\u8cbb\u63a7\u9664\u3001\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u96d1\u640d\u63a7\u9664\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u306a\u3069\u306f\u5e74\u672b\u8abf\u6574\u3067\u306f\u63a7\u9664\u3055\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-7\">\u9084\u4ed8\u7533\u544a\u306f\u3044\u3064\u304b\u3089\u3067\u304d\u308b\uff1f<\/span><\/h2>\n<p>\u300c\u78ba\u5b9a\u7533\u544a\u300d\u306f\u6bce\u5e74\u3001\u5bfe\u8c61\u671f\u9593\u306e\u7fcc\u5e742\u670815\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u671f\u9593\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002\uff082020\u5e74\u5ea6\u306b\u95a2\u3057\u3066\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u306e\u5f71\u97ff\u306b\u3088\u308a\u3001\u4f8b\u5916\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u671f\u9593\u304c\u5ef6\u9577\u3055\u308c\u307e\u3057\u305f\uff09<\/p>\n<p>\u3057\u304b\u3057\u3001\uff62\u9084\u4ed8\u7533\u544a\uff63\u306b\u95a2\u3057\u3066\u306f\u3001\u5bfe\u8c61\u671f\u9593\u306e1\u67081\u65e5\u4ee5\u964d\u3067\u3042\u308c\u3070\u3044\u3064\u3067\u3082\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u306a\u304a\u3001\u7a0e\u52d9\u7f72\u306f\u571f\u65e5\u795d\u3068\u5e74\u672b\u5e74\u59cb\uff0812\u670829\u65e5\u304b\u30891\u67083\u65e5\u307e\u3067\uff09\u306f\u57f7\u52d9\u306f\u884c\u308f\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3067\u3059\u304b\u3089\u3001\u9084\u4ed8\u7533\u544a\u304c\u3067\u304d\u308b\u306e\u306f1\u67084\u65e5\u4ee5\u964d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-8\">\u9084\u4ed8\u7533\u544a\u306e\u6709\u52b9\u671f\u9593\u306f\uff1f<\/span><\/h2>\n<p>\u9084\u4ed8\u7533\u544a\u306e\u6709\u52b9\u671f\u9593\u306f\u3001\u5bfe\u8c61\u671f\u9593\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u30015\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u4f8b\u3048\u3070\u30012020\u5e74\u5206\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u5bfe\u8c61\u671f\u9593\u304c2020\u5e74\u306e1\u67081\u65e5\uff5e12\u670831\u65e5\u307e\u3067\u3067\u3059\u3002<\/p>\n<p>\u3053\u306e\u5834\u5408\u306f\u30012021\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u9061\u3063\u305f\u671f\u9593\u304c\u3001\u9084\u4ed8\u7533\u544a\u306e\u6709\u52b9\u671f\u9593\u3068\u306a\u308a\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u30012021\u5e741\u67081\u65e5\uff5e2025\u5e7412\u670831\u65e5\u307e\u3067\u306e5\u5e74\u9593\u306b\u9084\u4ed8\u7533\u544a\u304c\u884c\u3048\u307e\u3059\u3002\u3053\u306e\u3088\u3046\u306b\u9084\u4ed8\u7533\u544a\u306e\u6709\u52b9\u671f\u9593\u306f5\u5e74\u9593\u3068\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u4eca\u304b\u30895\u5e74\u524d\u307e\u3067\u9061\u3063\u3066\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u904e\u53bb5\u5e74\u9593\u306e\u9593\u306b\u63a7\u9664\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u5e74\u304c\u3042\u308c\u3070\u3001\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u7d0d\u3081\u3059\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u306e\u3067\u3001\u63a7\u9664\u306e\u5fd8\u308c\u304c\u306a\u3044\u304b\u3069\u3046\u304b\u4eca\u4e00\u5ea6\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u306a\u304a\u30015\u5e74\u7d4c\u904e\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u7a0e\u91d1\u3092\u591a\u304f\u7d0d\u3081\u904e\u304e\u305f\u307e\u307e\u9084\u4ed8\u7533\u544a\u306e\u6a29\u5229\u304c\u6d88\u6ec5\u3057\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2><span id=\"i-9\">\u9084\u4ed8\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u300d\u3068\u300c\u6dfb\u4ed8\u66f8\u985e\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u306f\u3001\u3053\u308c\u3089\u306e\u66f8\u985e\u306b\u52a0\u3048\u3066\u3001\u53ce\u652f\u5185\u8a33\u66f8\u3082\u3057\u304f\u306f\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8A\u3068B\u306e2\u7a2e\u985e\u3042\u308a\u3001\u6240\u5f97\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066A\u3001\u3082\u3057\u304f\u306fB\u306b\u306a\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8A\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u304c\u7d66\u4e0e\u6240\u5f97\u3001\u96d1\u6240\u5f97\uff08\u516c\u7684\u5e74\u91d1\u7b49\u30fb\u305d\u306e\u4ed6\uff09\u3001\u914d\u5f53\u6240\u5f97\u3001\u4e00\u6642\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u65b9\u3060\u3051\u304c\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u78ba\u5b9a\u7533\u544a\u66f8B\u306f\u3001\u6240\u5f97\u306e\u7a2e\u985e\u304c\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u5229\u5b50\u6240\u5f97\u3001\u8b72\u6e21\u6240\u5f97\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u65b9\u304c\u4f7f\u7528\u3057\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u3001\u4e3b\u306a\u5bfe\u8c61\u8005\u306f\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u3084\u5e74\u91d1\u53d7\u7d66\u8005\u306a\u3069\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u591a\u304f\u306e\u65b9\u304c\u78ba\u5b9a\u7533\u544a\u66f8A\u3092\u4f7f\u7528\u3055\u308c\u308b\u3053\u3068\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305f\u3001\u6dfb\u4ed8\u66f8\u985e\u3068\u306f\u3001\u9084\u4ed8\u7533\u544a\u3059\u308b\u5185\u5bb9\u306b\u3088\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u7570\u306a\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3092\u3046\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\u3084\u660e\u7d30\u66f8\u306a\u3069\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-10\">\u7a0e\u52d9\u7f72\u3067\u9084\u4ed8\u7533\u544a\u3092\u3059\u308b\u5834\u5408<\/span><\/h3>\n<p>\u9084\u4ed8\u7533\u544a\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u8077\u54e1\u306e\u65b9\u306b\u76f8\u8ac7\u3057\u306a\u304c\u3089\u884c\u3046\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u300c\u9084\u4ed8\u7533\u544a\u3092\u3057\u305f\u3044\u300d\u3068\u3044\u3046\u65e8\u3092\u4f1d\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002\u305d\u306e\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u6dfb\u4ed8\u66f8\u985e\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09\u306b\u52a0\u3048\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u9280\u884c\u901a\u5e33\u3001\u5370\u9451\u3082\u6301\u53c2\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u7a0e\u52d9\u7f72\u3067\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u7a0e\u52d9\u7f72\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u3082\u306e\u3092\u5370\u5237\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u7a0e\u52d9\u7f72\u306f\u3001\u78ba\u5b9a\u7533\u544a\u671f\u9593\uff082\u670816\u65e5\uff5e3\u670815\u65e5\uff09\u306f\u3001\u5927\u5909\u6df7\u96d1\u3057\u3066\u3044\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u5e74\u660e\u3051\u304b\u3089\u78ba\u5b9a\u7533\u544a\u671f\u9593\u304c\u59cb\u307e\u308b\u524d\u307e\u3067\u306b\u3001\u7a0e\u52d9\u7f72\u3067\u9084\u4ed8\u7533\u544a\u624b\u7d9a\u304d\u3092\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-11\">\u9084\u4ed8\u7533\u544a\u304b\u3089\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u307e\u3067\u306e\u6d41\u308c<\/span><\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u6bce\u5e74\u30012\u670815\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3068\u671f\u9593\u304c\u5b9a\u3081\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u300c\u9084\u4ed8\u7533\u544a\u300d\u3067\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u304c\u59cb\u307e\u308b\u524d\u306b\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3088\u308a\u3082\u65e9\u3044\u6bb5\u968e\u3067\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u9084\u4ed8\u7533\u544a\u5f8c\u3001\u7d0d\u3081\u904e\u304e\u305f\u7a0e\u91d1\u306f\u3044\u3064\u3001\u3069\u306e\u3088\u3046\u306b\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u9084\u4ed8\u7533\u544a\u3092\u3057\u3066\u304b\u3089\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308c\u308b\u307e\u3067\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c\u3092\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3084\u90f5\u9001\u3067\u9084\u4ed8\u7533\u544a\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3011<br \/>\n\u30fb1\u6708\u4e0a\u65ec\u306b\u9084\u4ed8\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a2\u6708\u4e0a\u65ec\uff5e2\u6708\u4e2d\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<br \/>\n\u30fb2\u6708\u4e2d\u65ec\uff08\u78ba\u5b9a\u7533\u544a\u958b\u59cb\u6642\u671f\uff09\u306b\u9084\u4ed8\u7533\u544a\u3001\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a3\u6708\u4e2d\u65ec\u304b\u30893\u6708\u4e0b\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<br \/>\n\u30fb3\u6708\u4e2d\u65ec\uff08\u78ba\u5b9a\u7533\u544a\u7d42\u4e86\u6642\u671f\uff09\u306b\u9084\u4ed8\u7533\u544a\u3001\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a4\u6708\u4e2d\u65ec\u304b\u30894\u6708\u4e0b\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<\/p>\n<p>\u3010e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u3067\u9084\u4ed8\u7533\u544a\u66f8\u985e\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3011<br \/>\n\u30fb1\u6708\u4e0a\u65ec\u306b\u9084\u4ed8\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a1\u6708\u4e2d\u65ec\u304b\u3089\u4e0b\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<br \/>\n\u30fb2\u6708\u4e2d\u65ec\uff08\u78ba\u5b9a\u7533\u544a\u958b\u59cb\u6642\u671f\uff09\u306b\u9084\u4ed8\u7533\u544a\u3001\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a3\u6708\u4e0a\u65ec\u304b\u30893\u6708\u4e2d\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<br \/>\n\u30fb3\u6708\u4e2d\u65ec\uff08\u78ba\u5b9a\u7533\u544a\u7d42\u4e86\u6642\u671f\uff09\u306b\u9084\u4ed8\u7533\u544a\u3001\u3082\u3057\u304f\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u5834\u5408\uff1a4\u6708\u4e0a\u65ec\u304b\u30894\u6708\u4e2d\u65ec\u306b\u304b\u3051\u3066\u632f\u8fbc\u4e88\u5b9a<\/p>\n<p>\u9084\u4ed8\u91d1\u3092\u5c11\u3057\u3067\u3082\u65e9\u304f\u53d7\u53d6\u305f\u3044\u5834\u5408\u306f\u3001e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u3067\u306e\u9084\u4ed8\u7533\u544a\u304c\u6700\u77ed\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u9084\u4ed8\u91d1\u306e\u51e6\u7406\u72b6\u6cc1\u3092\u30ea\u30a2\u30eb\u30bf\u30a4\u30e0\u3067\u30c1\u30a7\u30c3\u30af\u3067\u304d\u308b\u3068\u3044\u3046\u5229\u70b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3084\u90f5\u9001\u306a\u3069\u66f8\u9762\u306b\u3088\u308b\u9084\u4ed8\u7533\u544a\u306e\u5834\u5408\u306f\u3001web\u4e0a\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u9084\u4ed8\u91d1\u306e\u72b6\u6cc1\u3092\u30c1\u30a7\u30c3\u30af\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u76f4\u63a5\u554f\u3044\u5408\u308f\u305b\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span 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