{"id":4283,"date":"2020-10-27T09:48:19","date_gmt":"2020-10-27T00:48:19","guid":{"rendered":"https:\/\/t-zei.jp\/content\/?p=4283"},"modified":"2026-03-26T14:36:32","modified_gmt":"2026-03-26T05:36:32","slug":"fx%e5%8f%96%e5%bc%95%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a8%e3%81%af%ef%bc%9f%e3%81%a9%e3%81%ae%e3%82%88%e3%81%86%e3%81%aa%e7%a8%8e%e9%87%91%e3%81%8c%e7%99%ba%e7%94%9f%e3%81%97%e3%80%81","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/fx-final-tax-return\/","title":{"rendered":"fx\u53d6\u5f15\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u3069\u306e\u3088\u3046\u306a\u7a0e\u91d1\u304c\u767a\u751f\u3057\u3001\u3069\u3093\u306a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\uff1f"},"content":{"rendered":"<p>FX\uff08\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff09\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u5e74\u3005\u5897\u3048\u3066\u3044\u307e\u3059\u3002\u7279\u306b2018\u5e74\u306e\u526f\u696d\u89e3\u7981\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u3001\u526f\u696d\u3068\u3057\u3066FX\u3092\u59cb\u3081\u305f\u3068\u3044\u3046\u4f1a\u793e\u54e1\u306e\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u8ab0\u3067\u3082\u7c21\u5358\u306b\u59cb\u3081\u308b\u3053\u3068\u304c\u53ef\u80fd\u306aFX\u53d6\u5f15\u3067\u3059\u304c\u3001\u5b9f\u306f\u3001\u539f\u5247\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3053\u3068\u3092\u3054\u5b58\u77e5\u3058\u3067\u3057\u305f\u304b\uff1f\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u4e3b\u306bFX\u53d6\u5f15\u304d\u3092\u3057\u3066\u3044\u308b\u65b9\u3092\u5bfe\u8c61\u306b\u3001FX\u306e\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\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=\"#FX\">FX\u3068\u306f\uff1f<\/a><ul><li><a href=\"#i\">\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u4ea4\u63db\u30ec\u30fc\u30c8<\/a><\/li><\/ul><\/li><li><a href=\"#FX-2\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306f\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/a><ul><li><a href=\"#FX-3\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d<\/a><\/li><li><a href=\"#FX-4\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u984d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#FX-5\">FX\u53d6\u5f15\u306b\u304b\u304b\u308b\u7d4c\u8cbb\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u640d\u5931\u306f\u7fcc\u5e74\u3078\u306e\u7e70\u308a\u8d8a\u3057\u304c\u53ef\u80fd<\/a><\/li><\/ul><\/li><li><a href=\"#FX-6\">FX\u53d6\u5f15\u304d\u3067\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#FX-7\">FX\u306e\u78ba\u5b9a\u7533\u544a\u65b9\u6cd5<\/a><ul><li><a href=\"#FX-8\">FX\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/a><\/li><li><a href=\"#FX-9\">FX\u306e\u7533\u544a\u66f8\u63d0\u51fa\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e<\/a><\/li><\/ul><\/li><li><a href=\"#i-3\">\u78ba\u5b9a\u7533\u544a\u306e\u7533\u8acb\u65b9\u6cd5<\/a><ul><li><a href=\"#i-4\">\u2460\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u76f4\u63a5\u63d0\u51fa<\/a><\/li><li><a href=\"#i-5\">\u2461\u90f5\u9001\u3067\u306e\u63d0\u51fa<\/a><\/li><li><a href=\"#e-Tax\">\u2462e-Tax\u7533\u544a<\/a><\/li><li><a href=\"#i-6\">\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u304c\u4f5c\u6210\u3067\u304d\u308b\uff01<\/a><\/li><\/ul><\/li><li><a href=\"#i-7\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"FX\">FX\u3068\u306f\uff1f<\/span><\/h2>\n<p>FX\u3068\u306f\u3001\u5916\u56fd\u70ba\u66ff\u4fdd\u8a3c\u91d1\u53d6\u5f15\uff08\u5916\u56fd\u70ba\u66ff\u8a3c\u62e0\u91d1\u53d6\u5f15\uff09\u306e\u3053\u3068\u3067\u3001\u5916\u8ca8\u6295\u8cc7\u306e\u3072\u3068\u3064\u306e\u3053\u3068\u3067\u3059\u3002\u5916\u56fd\u70ba\u66ff\u306f\u82f1\u8a9e\u3067\u300cForeign Exchange\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u305d\u3053\u304b\u3089\u982d\u6587\u5b57\u306eF\u3068X\u3092\u53d6\u308a\u3001\u300cFX\u300d\u3068\u547c\u3070\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>FX\u306f\u3001FX\u3092\u53d6\u308a\u6271\u3046\u696d\u8005\u306b\u4e00\u5b9a\u306e\u304a\u91d1\uff08\u8a3c\u62e0\u91d1\uff09\u3092\u9810\u3051\u3001\u305d\u306e\u4f55\u500d\u3082\u306e\u5916\u8ca8\u3092\u53d6\u5f15\u3059\u308b\u3053\u3068\u3067\u3059\u3002\u3064\u307e\u308a\u3001\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u300c\u304a\u91d1\u3092\u8cb7\u3063\u3066\u304a\u91d1\u3092\u58f2\u308b\u300d\u300c\u901a\u8ca8\u306b\u6295\u8cc7\u3092\u3059\u308b\u300d\u3053\u3068\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i\">\u70ba\u66ff\u30ec\u30fc\u30c8\u304c\u4ea4\u63db\u30ec\u30fc\u30c8<\/span><\/h3>\n<p>\u4eee\u306b\u30a2\u30e1\u30ea\u30ab\u65c5\u884c\u306b\u884c\u304f\u5834\u5408\u3001\u65e5\u672c\u306e\u300c\u5186\u300d\u3092\u30a2\u30e1\u30ea\u30ab\u3067\u4f7f\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u7a7a\u6e2f\u306a\u3069\u306e\u4e21\u66ff\u7a93\u53e3\u3067\u300c\u5186\u300d\u304b\u3089\u300c\u30c9\u30eb\u300d\u3078\u3068\u4ea4\u63db\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3064\u307e\u308a\u3001\u5186\u3092\u58f2\u3063\u3066\u30c9\u30eb\u3092\u8cb7\u3046\u3001\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/p>\n<p>\u3067\u306f\u3001\u305d\u306e\u969b\u3001\u5186\u306f\u3044\u304f\u3089\u3067\u58f2\u308c\u3066\u3001\u30c9\u30eb\u3092\u3044\u304f\u3089\u3067\u8cb7\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u305d\u308c\u3092\u6c7a\u3081\u308b\u306e\u306f\u3001\u300c\u70ba\u66ff\u30ec\u30fc\u30c8\u300d\u3067\u3059\u3002\u30c6\u30ec\u30d3\u306e\u30cb\u30e5\u30fc\u30b9\u306a\u3069\u3067\u3088\u304f\u898b\u805e\u304d\u3059\u308b\u300c\u4eca\u65e5\u306e\u6771\u4eac\u76f8\u5834\u306f\u30011\u30c9\u30eb\u3042\u305f\u308a120\u518650\u92ad\u3067\u53d6\u5f15\u3055\u308c\u3066\u3044\u307e\u3059\u300d\u306a\u3069\u306e\u30a2\u30ca\u30a6\u30f3\u30b9\u306f\u3001\u70ba\u66ff\u30ec\u30fc\u30c8\u3001\u3064\u307e\u308a\u901a\u8ca8\u306e\u4fa1\u5024\u3092\u610f\u5473\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u3053\u306e\u901a\u8ca8\u306e\u4fa1\u5024(\u30ec\u30fc\u30c8)\u306f\u3001\u5e38\u306b\u5909\u5316\u3057\u3066\u3044\u307e\u3059\u3002\u3064\u307e\u308a\u3001FX\u306f\u3001\u305d\u306e\u5909\u5316\u306b\u3088\u3063\u3066\u751f\u3058\u308b\u5dee\u984d\u3067\u5229\u76ca\u3092\u5f97\u308b\u3057\u304f\u307f\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2><span id=\"FX-2\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306f\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/span><\/h2>\n<p>\u682a\u53d6\u5f15\u3067\u306f\u3001\u7279\u5b9a\u53e3\u5ea7\u3067\u300c\u6e90\u6cc9\u3042\u308a\u300d\u3092\u9078\u629e\u3057\u3066\u3044\u308c\u3070\u3001\u81ea\u52d5\u7684\u306b\u5229\u76ca\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001FX\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u682a\u53d6\u5f15\u306e\u3088\u3046\u306b\u7279\u5b9a\u53e3\u5ea7\u306e\u5236\u5ea6\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"FX-3\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d<\/span><\/h3>\n<p>\u6240\u5f97\u306f\u7a0e\u5236\u4e0a\u3001\u5168\u90e8\u306710\u3064\u306e\u6240\u5f97\u306b\u5206\u985e\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u2460\u5229\u5b50\u6240\u5f97\u3001\u2461\u914d\u5f53\u6240\u5f97\u3001\u2462\u4e8b\u696d\u6240\u5f97\u3001\u2463\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u2464\u7d66\u4e0e\u6240\u5f97\u3001\u2465\u9000\u8077\u6240\u5f97\u3001\u2466\u8b72\u6e21\u6240\u5f97\u3001\u2467\u4e00\u6642\u6240\u5f97\u3001\u2788\u5c71\u6797\u6240\u5f97\u3001\u2469\u96d1\u6240\u5f97\u3067\u3059\u3002<\/p>\n<p>\u305d\u3057\u3066\u3001FX\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u2460\u304b\u3089\u2788\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3057\u306a\u3044\u305f\u3081\u3001\u300c\u96d1\u6240\u5f97\u300d\u306b\u533a\u5206\u3055\u308c\u307e\u3059\u3002\u306a\u304a\u3001\u96d1\u6240\u5f97\u306e\u5834\u5408\u3001\u4ed6\u306e9\u3064\u306e\u6240\u5f97\u3068\u306f\u7a0e\u6cd5\u4e0a\u306e\u6271\u3044\u304c\u7570\u306a\u308a\u307e\u3059\u3002\u2460\u304b\u3089\u2788\u307e\u3067\u306b\u5206\u985e\u3055\u308c\u308b\u6240\u5f97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3><span id=\"FX-4\">FX\u53d6\u5f15\u3067\u5f97\u305f\u5229\u76ca\u306b\u304b\u304b\u308b\u7a0e\u984d\u3068\u306f\uff1f<\/span><\/h3>\n<p>\u305d\u3082\u305d\u3082\u6240\u5f97\u7a0e\u306f\u30011\u67081\u65e5\u304b\u308912\u670831\u65e5\u306e1\u5e74\u9593\u306e\u5408\u8a08\u6240\u5f97\u304c\u8ab2\u7a0e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002FX\u3067\u5f97\u305f\u5229\u76ca\u306f\u300c\u96d1\u6240\u5f97\u300d\u306a\u306e\u3067\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u308a\u3001\u7d2f\u9032\u7a0e\u7387\u3067\u8ab2\u7a0e\u3055\u308c\u307e\u3059\u3002\u7a0e\u91d1\u306e\u7a0e\u7387\u306f\u3001\u5206\u96e2\u8ab2\u7a0e\u304c\u4e00\u5f8b20.315%\uff08\u6240\u5f97\u7a0e15%\uff0b\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e0.315%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u300c\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u300d\u306f\u30012013\u5e741\u67081\u65e5\uff5e2037\u5e7412\u670831\u65e5\u307e\u3067\u306e25\u5e74\u9593\u306e\u307f\u306b\u8ab2\u7a0e\u3055\u308c\u308b\u7a0e\u91d1\u3067\u3059\u3002\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u7d42\u4e86\u5f8c\u3001\u3064\u307e\u308a2038\u5e741\u67081\u65e5\u4ee5\u964d\u306f20%\uff08\u6240\u5f97\u7a0e15%\uff0b\u4f4f\u6c11\u7a0e5%\uff09\u304c\u9069\u7528\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u3084\u5e74\u91d1\u6240\u5f97\u8005\u306e\u5834\u5408\u306f\u3001FX\u306e\u5229\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306b\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u304c\u3001\uff08\u5f8c\u8ff0\u3057\u307e\u3059\u304c\uff09\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u306a\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"FX-5\">FX\u53d6\u5f15\u306b\u304b\u304b\u308b\u7d4c\u8cbb\u3068\u306f\uff1f<\/span><\/h3>\n<p>FX\u53d6\u5f15\u306e\u5834\u5408\u3001FX\u53d6\u5f15\u3092\u884c\u3046\u305f\u3081\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306f\u3001\u5f97\u305f\u5229\u76ca\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5dee\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u5fc5\u8981\u7d4c\u8cbb\u3092\u3057\u3063\u304b\u308a\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308c\u3070\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3067\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u3082\u306e\u3092\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u30fb\u901a\u4fe1\u8cbb<br \/>\nFX\u53d6\u5f15\u3092\u3059\u308b\u3068\u304d\u306b\u5229\u7528\u3057\u305f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d7\u30ed\u30d0\u30a4\u30c0\u30fc\u306e\u5229\u7528\u6599\u91d1\u306a\u3069<\/p>\n<p>\u30fb\u30bb\u30df\u30ca\u30fc\u53d7\u8b1b\u6599<br \/>\nFX\u53d6\u5f15\u306b\u95a2\u3059\u308b\u30bb\u30df\u30ca\u30fc\u306b\u53c2\u52a0\u3057\u305f\u969b\u306b\u304b\u304b\u3063\u305f\u53d7\u8b1b\u6599\u306a\u3069<\/p>\n<p>\u30fb\u4ea4\u901a\u8cbb<br \/>\n\u30bb\u30df\u30ca\u30fc\u4f1a\u5834\u307e\u3067\u306b\u884c\u304f\u3068\u304d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306a\u3069<\/p>\n<p>\u30fb\u5bbf\u6cca\u8cbb<br \/>\n\u30bb\u30df\u30ca\u30fc\u3092\u53d7\u8b1b\u3059\u308b\u305f\u3081\u306b\u304b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306a\u3069<\/p>\n<p>\u30fb\u624b\u6570\u6599<br \/>\n\u9280\u884c\u632f\u308a\u8fbc\u307f\u6642\u306b\u304b\u304b\u308b\u632f\u308a\u8fbc\u307f\u624b\u6570\u6599\u306a\u3069<\/p>\n<p>\u30fb\u65b0\u805e\u3084\u66f8\u7c4d\u8cbb\u7528<br \/>\nFX\u53d6\u5f15\u306e\u305f\u3081\u306b\u8cfc\u5165\u3057\u305f\u65b0\u805e\u3084\u66f8\u7c4d\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u306a\u3069<\/p>\n<p>\u307e\u305f\u3001FX\u53d6\u5f15\u306e\u305f\u3081\u306b\u6ce8\u6587\u3092\u30b7\u30b9\u30c6\u30e0\u306b\u4efb\u305b\u308b\u300c\u30b7\u30b9\u30c6\u30e0\u30c8\u30ec\u30fc\u30c9\u300d\u3092\u5229\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u30b7\u30b9\u30c6\u30e0\u30c8\u30ec\u30fc\u30c9\u306b\u304b\u304b\u3063\u305f\u8cbb\u7528\u3082\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306bFX\u3067\u5229\u76ca\u3092\u51fa\u3059\u305f\u3081\u306b\u5fc5\u8981\u3060\u3063\u305f\u3082\u306e\u306f\u3001\u5fc5\u8981\u7d4c\u8cbb\u3068\u3057\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-2\">\u640d\u5931\u306f\u7fcc\u5e74\u3078\u306e\u7e70\u308a\u8d8a\u3057\u304c\u53ef\u80fd<\/span><\/h3>\n<p>FX\u53d6\u5f15\u3067\u306f\u3001\u5f97\u305f\u5229\u76ca\u3084\u640d\u5931\u3092\u3059\u3079\u3066\u5408\u8a08\u3001\u3082\u3057\u304f\u306f\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u308c\u3092\u300c\u640d\u76ca\u901a\u7b97\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u640d\u76ca\u901a\u7b97\u3092\u3057\u3066\u3082\u640d\u5931\u304c\u6b8b\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e74\u4ee5\u964d\u306b\u305d\u306e\u640d\u5931\u3092\u7e70\u308a\u8d8a\u3059\u300c\u7e70\u8d8a\u63a7\u9664\u300d\u3092\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3010\u640d\u76ca\u901a\u7b97\u3011<br \/>\n\u5148\u8ff0\u3057\u305f\u3088\u3046\u306b\u3001FX\u3067\u5f97\u305f\u5229\u76ca\u306f\u3001\u4ed6\u306e\u6240\u5f97\u3068\u306f\u5207\u308a\u96e2\u3057\u3066\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u306e\u5bfe\u8c61\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001FX\u3067\u5f97\u305f\u5229\u76ca\u3068\u4ed6\u306e\u6240\u5f97\u3067\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u306f\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u8907\u6570\u306e\u4f1a\u793e\u3067FX\u306e\u53d6\u5f15\u3092\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u540c\u3058\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u306e\u5bfe\u8c61\u306a\u306e\u3067\u3001\u5404\u793e\u306e\u640d\u76ca\u3092\u5408\u7b97\u3057\u76f8\u6bba\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070A\u793e\u306780\u4e07\u5186\u306e\u5229\u76ca\u3001B\u793e\u306730\u4e07\u5186\u306e\u640d\u5931\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308c\u307050\u4e07\u5186\u306e\u5229\u76ca\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u3057\u3066\u3001\u3053\u306e\u5229\u76ca\u304b\u3089\u5fc5\u8981\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u91d1\u984d\u304c\u6240\u5f97\u3068\u306a\u308a\u8ab2\u7a0e\u984d\u304c\u6c7a\u307e\u308a\u307e\u3059\u3002\u3082\u3057\u640d\u76ca\u901a\u7b97\u3092\u3057\u306a\u3051\u308c\u3070\u300180\u4e07\u5186\u304c\u305d\u306e\u307e\u307e\u5229\u76ca\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u7a0e\u984d\u304c\u591a\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u640d\u76ca\u901a\u7b97\u3092\u3059\u308c\u3070\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u305b\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u3067\u3059\u304b\u3089\u3001\u640d\u76ca\u901a\u7b97\u3068\u3044\u3046\u5236\u5ea6\u3092\u899a\u3048\u3066\u304a\u304f\u306a\u3089\u3001\u7bc0\u7a0e\u52b9\u679c\u3092\u671f\u5f85\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3010\u7e70\u8d8a\u63a7\u9664\u3011<br \/>\n\u901a\u5e38\u306f\u5229\u76ca\u304c\u306a\u3051\u308c\u3070\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u7e70\u8d8a\u63a7\u9664\u3092\u9069\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u4eca\u5e74\u5ea6\u306b\u767a\u751f\u3057\u305f\u640d\u5931\u3092\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u306b\u308f\u305f\u3063\u3066\u3001\u5e97\u982dFX\u3084\u53d6\u5f15\u6240\u306e\u5148\u7269\u53d6\u5f15\u7b49\u3067\u767a\u751f\u3057\u305f\u5229\u76ca\u3068\u76f8\u6bba\u3055\u305b\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3064\u307e\u308a\u3001\u5229\u76ca\u304c\u51fa\u305f\u5e74\u306e\u7d0d\u7a0e\u984d\u3092\u6e1b\u3089\u3059\u3053\u3068\u306b\u3064\u306a\u304c\u308b\u305f\u3081\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u640d\u5931\u3057\u305f\u5e74\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3060\u3051\u3067\u306a\u304f\u3001\u7fcc\u5e74\u4ee5\u964d\u3082\u7d99\u7d9a\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"FX-6\">FX\u53d6\u5f15\u304d\u3067\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u3092\u5224\u65ad\u3059\u308b\u6761\u4ef6\u3068\u306f\uff1f<\/span><\/h2>\n<p>FX\u53d6\u5f15\u3067\u5229\u76ca\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u304b\u3069\u3046\u304b\u306f\u3001\u4ee5\u4e0b\u306e\u6761\u4ef6\u306b\u3088\u3063\u3066\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u3010\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5834\u5408\u3011<br \/>\n\u7d66\u4e0e\u6240\u5f97\u8005\u3060\u3068\u3057\u3066\u3082\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u306e\u53ce\u5165\u984d\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u306f\u3001FX\u53d6\u5f15\u3067\u5229\u76ca\u304c\u3042\u3063\u305f\u304b\u3069\u3046\u304b\u3092\u554f\u308f\u305a\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5e74\u9593\u306e\u7d66\u4e0e\u306e\u53ce\u5165\u984d\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u3060\u3068\u3057\u3066\u3082\u3001FX\u306b\u3088\u308b\u5229\u76ca\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u3068\u3057\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u3010\u7d66\u4e0e\u6240\u5f97\u304c\u306a\u3044\u5834\u5408\u3011<br \/>\n\u81ea\u55b6\u696d\u3084\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u65b9\u3001\u7121\u8077\u306e\u65b9\u3001\u4e3b\u5a66\u3084\u5b66\u751f\u306a\u3069\u6276\u990a\u5bb6\u65cf\u306b\u5165\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001FX\u3067\u5f97\u305f\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5f93\u6765\u306f38\u4e07\u5186\u3067\u3057\u305f\u304c\u3001\u6cd5\u6539\u6b63\u306b\u3088\u308a48\u4e07\u5186\u3078\u3068\u91d1\u984d\u304c\u5909\u66f4\u3055\u308c\u307e\u3057\u305f\u3002\u3053\u306e\u91d1\u984d\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3069\u3046\u304b\u306e\u5224\u65ad\u57fa\u6e96\u3068\u306a\u308b\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u3010\u516c\u7684\u5e74\u91d1\u306a\u3069\u306b\u304b\u304b\u308b\u96d1\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u3011<br \/>\n\u516c\u7684\u5e74\u91d1\u306b\u304a\u3051\u308b\u53ce\u5165\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u516c\u7684\u5e74\u91d1\u306a\u3069\u306b\u4fc2\u308f\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u91d1\u984d\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u3067\u3059\u3002\u4e00\u65b9\u3001\u516c\u7684\u5e74\u91d1\u306b\u304a\u3051\u308b\u53ce\u5165\u304c400\u4e07\u5186\u4ee5\u4e0a\u3067\u3001FX\u3067\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"FX-7\">FX\u306e\u78ba\u5b9a\u7533\u544a\u65b9\u6cd5<\/span><\/h2>\n<p>\u3067\u306f\u3001FX\u306e\u78ba\u5b9a\u7533\u544a\u65b9\u6cd5\u3092\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"FX-8\">FX\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/h3>\n<p>FX\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u4ee5\u4e0b\u306e4\u3064\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u30fb\u7533\u544a\u66f8B\uff08\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\uff09<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306fA\u3068B\u306e2\u7a2e\u985e\u3042\u308a\u307e\u3059\u304c\u3001FX\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8B\u3092\u4f7f\u3044\u307e\u3059\u3002\u7b2c\u4e00\u8868\u3068\u7b2c\u4e8c\u8868\u306f\u30bb\u30c3\u30c8\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u305d\u308c\u305e\u308c2\u679a\u3064\u3065\u308a\uff08\u63d0\u51fa\u7528\u30fb\u63a7\u3048\u7528\uff09\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u7b2c\u4e00\u8868\u306b\u306f\u53ce\u5165\u3084\u53d6\u5f97\u3001\u7b2c\u4e8c\u8868\u306b\u306f\u6240\u5f97\u3084\u6240\u5f97\u63a7\u9664\u306e\u5185\u8a33\u3092\u8a08\u7b97\u3057\u3066\u7a0e\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8B\u306e\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u306f\u3001FX\u53d6\u5f15\u306a\u3069\u5206\u96e2\u8ab2\u7a0e\u306e\u6240\u5f97\u304c\u3042\u308b\u3068\u304d\u306b\u4f7f\u7528\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u5177\u4f53\u7684\u306b\u306f\u3001FX\u306b\u304b\u304b\u308b\u7a0e\u984d\u30011\u5e74\u9593\u306eFX\u53d6\u5f15\u306e\u53ce\u5165\u91d1\u984d\u3001\u53ce\u5165\u304b\u3089\u624b\u6570\u6599\u306a\u3069\u3092\u5f15\u3044\u305f\u91d1\u984d\uff08FX\u53d6\u5f15\u3067\u5f97\u305f\u6240\u5f97\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<br \/>\n\u30fb\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868(\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528)<\/p>\n<p>\u3053\u306e\u3046\u3061\u300c\u7533\u544a\u66f8\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u300d\u3068\u300c\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u96d1\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u306e2\u3064\u306e\u66f8\u985e\u306f\u3001FX\u306e\u7533\u544a\u306b\u6b20\u304b\u305b\u306a\u3044\u5fc5\u8981\u66f8\u985e\u3067\u3059\u3002\u300c\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868(\u5148\u7269\u53d6\u5f15\u306b\u4fc2\u308b\u7e70\u8d8a\u640d\u5931\u7528)\u300d\u306b\u95a2\u3057\u3066\u306f\u3001FX\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3092\u4f7f\u7528\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"FX-9\">FX\u306e\u7533\u544a\u66f8\u63d0\u51fa\u306b\u5fc5\u8981\u306a\u6dfb\u4ed8\u66f8\u985e<\/span><\/h3>\n<p>FX\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u6dfb\u4ed8\u66f8\u985e\u306e\u63d0\u51fa\u3082\u6c42\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u308c\u306f\u3001<\/p>\n<p>\u30fb\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\uff08\u5e74\u9593\u640d\u76ca\u5831\u544a\u66f8\uff09<br \/>\n\u30fb\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3000\u3000\u306e2\u70b9\u3067\u3059\u3002<\/p>\n<p>\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\uff08\u5e74\u9593\u640d\u76ca\u5831\u544a\u66f8\uff09\u306f\u3001FX\u53d6\u5f15\u3067\u4f7f\u7528\u3057\u3066\u3044\u308bFX\u4e8b\u696d\u6240\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u3082\u306e\u3092\u5165\u624b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u5e74\u672b\u8abf\u6574\u6642\u306b\u52e4\u52d9\u5148\u3067\u767a\u884c\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u5931\u304f\u3055\u305a\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2><span id=\"i-3\">\u78ba\u5b9a\u7533\u544a\u306e\u7533\u8acb\u65b9\u6cd5<\/span><\/h2>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001\u2460\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u63d0\u51fa\u3001\u2461\u90f5\u9001\u3067\u306e\u63d0\u51fa\u3001\u2462 e-Tax\uff08\u96fb\u5b50\u7533\u8acb\uff09\u3092\u5229\u7528\u3057\u305f\u7533\u8acb\u3001\u306e3\u901a\u308a\u304b\u3089\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u2460\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u76f4\u63a5\u63d0\u51fa<\/span><\/h3>\n<p>\u6700\u3082\u4e00\u822c\u7684\u306a\u7533\u544a\u65b9\u6cd5\u306f\u3001\u7a0e\u52d9\u7f72\u3084\u78ba\u5b9a\u7533\u544a\u7279\u8a2d\u4f1a\u5834\u3078\u66f8\u985e\u4e00\u5f0f\u3092\u6301\u53c2\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u30b7\u30fc\u30ba\u30f3\u306f\u6df7\u96d1\u3092\u907f\u3051\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u8a18\u8f09\u5185\u5bb9\u3084\u6dfb\u4ed8\u66f8\u985e\u306e\u4e0d\u5099\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u308c\u308b\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u521d\u5fc3\u8005\u306b\u306f\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h3><span 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