{"id":4991,"date":"2021-09-13T11:04:29","date_gmt":"2021-09-13T02:04:29","guid":{"rendered":"https:\/\/zeirishic.com\/content\/?p=4991"},"modified":"2026-03-26T13:49:02","modified_gmt":"2026-03-26T04:49:02","slug":"%e7%89%b9%e5%ae%9a%e5%8f%a3%e5%ba%a7%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a-%e5%8f%a3%e5%ba%a7%e3%81%ae%e7%a8%ae%e9%a1%9e%e3%81%a8%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e6%9b%b8%e9%a1%9e%e3%81%ae","status":"publish","type":"post","link":"https:\/\/zeirishic.com\/content\/specific-account-tax-return\/","title":{"rendered":"\u7279\u5b9a\u53e3\u5ea7\u306e\u78ba\u5b9a\u7533\u544a| \u53e3\u5ea7\u306e\u7a2e\u985e\u3068\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306e\u66f8\u304d\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u91d1\u878d\u6a5f\u95a2\u304c\u7528\u610f\u3057\u3066\u3044\u308b\u53e3\u5ea7\u306e\u3072\u3068\u3064\u306b\u300c\u7279\u5b9a\u53e3\u5ea7\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\u3001\u3069\u306e\u3088\u3046\u306a\u53e3\u5ea7\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f\u672c\u8a18\u4e8b\u3067\u306f\u7279\u5b9a\u53e3\u5ea7\u306e\u7a2e\u985e\u3084\u7279\u5b9a\u53e3\u5ea7\u3068\u78ba\u5b9a\u7533\u544a\u306e\u95a2\u4fc2\u6027\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\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\">\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-2\">\u7279\u5b9a\u53e3\u5ea7\u306e\u7a2e\u985e<\/a><ul><li><a href=\"#i-3\">\u6e90\u6cc9\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\uff09<\/a><\/li><li><a href=\"#i-4\">\u6e90\u6cc9\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u7c21\u6613\u53e3\u5ea7\uff09<\/a><\/li><\/ul><\/li><li><a href=\"#i-5\">\u300c\u6e90\u6cc9\u3042\u308a\u300d\u300c\u6e90\u6cc9\u306a\u3057\u300d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><ul><li><a href=\"#i-6\">\u6e90\u6cc9\u3042\u308a\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-7\">\u6e90\u6cc9\u3042\u308a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-8\">\u6e90\u6cc9\u306a\u3057\u306e\u30e1\u30ea\u30c3\u30c8<\/a><\/li><li><a href=\"#i-9\">\u6e90\u6cc9\u306a\u3057\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a><\/li><\/ul><\/li><li><a href=\"#i-10\">\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3068\u306f\uff1f<\/a><\/li><li><a href=\"#i-11\">\u7279\u5b9a\u53e3\u5ea7\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/a><ul><li><a href=\"#i-12\">\u5fc5\u8981\u66f8\u985e<\/a><\/li><li><a href=\"#i-13\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u306b\u3064\u3044\u3066<\/a><\/li><\/ul><\/li><li><a href=\"#i-14\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2><span id=\"i\">\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306a\u3069\u306e\u91d1\u878d\u6a5f\u95a2\u304c\u63d0\u4f9b\u3057\u3066\u3044\u308b\u53e3\u5ea7\u306e\u3072\u3068\u3064\u3067\u3059\u3002\u91d1\u878d\u6a5f\u95a2\u5074\u304c\u672c\u4eba\u306b\u4ee3\u308f\u308a\u30011\u5e74\u9593\u3067\u767a\u751f\u3057\u305f\u53d6\u5f15\u306e\u8a18\u9332\u304b\u3089\u640d\u76ca\u3092\u8a08\u7b97\u3057\u3001\u300c\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u3088\u3063\u3066\u3001\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u6e08\u307e\u305b\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u6295\u8cc7\u5bb6\u304c\u7279\u5b9a\u53e3\u5ea7\u3092\u5229\u7528\u3057\u3066\u3044\u307e\u3059\u3002\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u7279\u5b9a\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u5834\u5408\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306b\u300c\u7279\u5b9a\u53e3\u5ea7\u958b\u8a2d\u5c4a\u300d\u3092\u63d0\u51fa\u3057\u3001\u4e0a\u5834\u682a\u5f0f\u7b49\u4fdd\u7ba1\u59d4\u8a17\u5951\u7d04\u3001\u3082\u3057\u304f\u306f\u4e0a\u5834\u682a\u5f0f\u7b49\u4fe1\u7528\u53d6\u5f15\u5951\u7d04\u3092\u7de0\u7d50\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1476.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u7279\u5b9a\u53e3\u5ea7\u5236\u5ea6\u300d<\/a><\/p>\n<h2><span id=\"i-2\">\u7279\u5b9a\u53e3\u5ea7\u306e\u7a2e\u985e<\/span><\/h2>\n<p>\u682a\u3084\u6295\u8cc7\u4fe1\u8a17\u3092\u3059\u308b\u305f\u3081\u8a3c\u5238\u4f1a\u793e\u304c\u7528\u610f\u3057\u3066\u3044\u308b\u7279\u5b9a\u53e3\u5ea7\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>1\u3001\u6e90\u6cc9\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7<br \/>\n2\u3001\u6e90\u6cc9\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7<br \/>\n3\u3001NISA\u53e3\u5ea7<br \/>\n4\u3001\u4e00\u822c\u53e3\u5ea7<\/p>\n<p>\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3068\u6e90\u6cc9\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7\u306e\u7279\u5fb4\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-3\">\u6e90\u6cc9\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u6e90\u6cc9\u5fb4\u53ce\u9078\u629e\u53e3\u5ea7\uff09<\/span><\/h3>\n<p>\u300c\u6e90\u6cc9\u3042\u308a\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u3067\u8b72\u6e21\u76ca\u306b\u5bfe\u3057\u3066\u8ab2\u3055\u308c\u308b\u7a0e\u91d1\u3092\u8a08\u7b97\u3057\u3001\u58f2\u5374\u4ee3\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u91d1\u984d\u3092\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u3093\u3067\u304f\u308c\u307e\u3059\u3002\u5229\u76ca\u306e\u4e00\u90e8\u3067\u3042\u308b\u914d\u5f53\u91d1\u3084\u5206\u914d\u91d1\u306b\u3064\u3044\u3066\u3082\u3001\u58f2\u8cb7\u76ca\u3068\u640d\u76ca\u901a\u7b97\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u305d\u306e\u305f\u3081\u3001\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u624b\u9593\u304c\u7701\u3051\u308b\u305f\u3081\u3001\u591a\u304f\u306e\u65b9\u304c\u300c\u6e90\u6cc9\u3042\u308a\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u3092\u9078\u3093\u3067\u3044\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u5c11\u984d\u904b\u7528\u3092\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u304c2,000\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u5e74\u9593\u306e\u682a\u5f0f\u306a\u3069\u306e\u8b72\u6e21\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308c\u3070\u3001\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u6e90\u6cc9\u3042\u308a\u306e\u7279\u5b9a\u53e3\u5ea7\u3067\u306f\u3001\u8b72\u6e21\u76ca\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u81ea\u52d5\u7684\u306b\u7d0d\u7a0e\u3057\u3066\u3057\u307e\u3044\u3001\u652f\u6255\u3063\u305f\u7a0e\u91d1\u3092\u623b\u3059\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u306a\u306e\u3067\u3001\u5c11\u984d\u904b\u7528\u306e\u5834\u5408\u306f\u3001\u300c\u6e90\u6cc9\u306a\u3057\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u3092\u9078\u3093\u3060\u65b9\u304c\u3044\u3044\u3068\u8a00\u3048\u308b\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u5229\u76ca\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u640d\u76ca\u8a08\u7b97\u5f8c\u3001\u58f2\u5374\u640d\u306e\u5834\u5408\u306f\u3001\u904e\u6255\u91d1\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u4ed6\u306e\u53e3\u5ea7\u306e\u640d\u76ca\u3084\u914d\u5f53\u3068\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002<\/p>\n<h3><span id=\"i-4\">\u6e90\u6cc9\u306a\u3057\u306e\u7279\u5b9a\u53e3\u5ea7\uff08\u7c21\u6613\u53e3\u5ea7\uff09<\/span><\/h3>\n<p>\u300c\u6e90\u6cc9\u306a\u3057\u300d\u306e\u7279\u5b9a\u53e3\u5ea7\u3068\u306f\u3001\u8a3c\u5238\u4f1a\u793e\u306f\u58f2\u5374\u640d\u76ca\u306e\u8a08\u7b97\u306f\u3057\u3066\u304f\u308c\u307e\u3059\u304c\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3084\u7d0d\u7a0e\u306f\u3057\u3066\u304f\u308c\u307e\u305b\u3093\u3002\u305d\u306e\u305f\u3081\u3001\u58f2\u5374\u76ca\u3060\u3063\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2><span id=\"i-5\">\u300c\u6e90\u6cc9\u3042\u308a\u300d\u300c\u6e90\u6cc9\u306a\u3057\u300d\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\u3092\u958b\u8a2d\u3059\u308b\u306b\u3042\u305f\u308a\u3001\u4e21\u8005\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3053\u3068\u306f\u5927\u5207\u3067\u3059\u3002<\/p>\n<h3><span id=\"i-6\">\u6e90\u6cc9\u3042\u308a\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p>\u30fb\u539f\u5247\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3002<br \/>\n\u30fb\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3048\u308b\u305f\u3081\u7c21\u5358\u306b\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u308b\u3002\uff08\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\uff09<br \/>\n\u30fb\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u8b72\u6e21\u6240\u5f97\u304c\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u3092\u5224\u5b9a\u3059\u308b\u969b\u306e\u6240\u5f97\u57fa\u6e96\u306b\u5408\u7b97\u3055\u308c\u306a\u3044\u3002<br \/>\n\u30fb\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u3001\u4e00\u822c\u53e3\u5ea7\u306a\u3069\u306e\u8b72\u6e21\u66fd\u6839\u671f\u3068\u901a\u7b97\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u9084\u4ed8\u3092\u53d7\u3051\u305f\u308a\u3001\u7e70\u8d8a\u63a7\u9664\u3092\u53d7\u3051\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<h3><span id=\"i-7\">\u6e90\u6cc9\u3042\u308a\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u3084\u5e74\u91d1\u6240\u5f97\u8005\u306e\u5834\u5408\u3001\u5e74\u959320\u4e07\u5186\uff0820\u4e07\u5186\u4ee5\u4e0b\u306f\u7533\u544a\u30fb\u7d0d\u7a0e\u304c\u4e0d\u8981\uff09\u306e\u5229\u76ca\u3060\u3068\u3057\u3066\u3082\u3001\u81ea\u52d5\u7684\u306b\u7a0e\u91d1\u304c\u5f15\u304b\u308c\u3066\u3057\u307e\u3046\u3002<br \/>\n\u30fb\u6e90\u6cc9\u3042\u308a\u3001\u306a\u3057\u3092\u554f\u308f\u305a\u3001\u4ed6\u306e\u53d6\u5f15\u3068\u306e\u640d\u76ca\u901a\u7b97\u306b\u306f\u5bfe\u5fdc\u3057\u3066\u3044\u306a\u3044\u3002<br \/>\n\u30fb\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u7e70\u8d8a\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u3044\u3002<\/p>\n<h3><span id=\"i-8\">\u6e90\u6cc9\u306a\u3057\u306e\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p>\u30fb\u5e74\u959320\u4e07\u5186\u4ee5\u4e0b\u306e\u5229\u76ca\u3067\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u7a0e\u306f\u4e0d\u8981\u3002<br \/>\n\u30fb\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u3057\u3066\u3082\u3001\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3092\u4f5c\u6210\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u624b\u7d9a\u304d\u304c\u53ef\u80fd\u3002<\/p>\n<h3><span id=\"i-9\">\u6e90\u6cc9\u306a\u3057\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/span><\/h3>\n<p>\u30fb\u5e74\u959320\u4e07\u5186\u4ee5\u4e0a\u306e\u5229\u76ca\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7a0e\u91d1\u306e\u8a08\u7b97\u3001\u7533\u544a\u3001\u7d0d\u7a0e\u304c\u5fc5\u8981\u3002<br \/>\n\u30fb\u8b72\u6e21\u6240\u5f97\u304c\u914d\u5076\u8005\u63a7\u9664\u3084\u4e0d\u8981\u63a7\u9664\u3092\u5224\u5b9a\u3059\u308b\u969b\u306e\u6240\u5f97\u57fa\u6e96\u306b\u5408\u7b97\u3055\u308c\u308b\u3002<\/p>\n<h2><span id=\"i-10\">\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u3068\u306f\uff1f<\/span><\/h2>\n<p>\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u300d\u306f\u3001\u7a0e\u6cd5\u306b\u57fa\u3065\u304d\u3001\u8a3c\u5238\u4f1a\u793e\u304c\u4f5c\u6210\u30fb\u4ea4\u4ed8\u3059\u308b\u66f8\u985e\u3067\u3059\u3002\u4ee5\u4e0b\u306e\u9805\u76ee\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u30fb\u7279\u5b9a\u53e3\u5ea7\u3092\u958b\u8a2d\u3057\u305f\u4eba\u306e\u6c0f\u540d\u3001\u4f4f\u6240<br \/>\n\u30fb\u53e3\u5ea7\u958b\u8a2d\u306e\u65e5\u4ed8<br \/>\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121<br \/>\n\u30fb\uff08\u305d\u306e\u5e74\u4e2d\u306b\u8b72\u6e21\u3057\u305f\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\uff09\u8b72\u6e21\u5bfe\u4fa1\u306e\u984d<br \/>\n\u30fb\u53d6\u5f97\u8cbb\u53ca\u3073\u8b72\u6e21\u306b\u8981\u3057\u305f\u8cbb\u7528\u306e\u984d\u7b49<br \/>\n\u30fb\u8b72\u6e21\u640d\u76ca\u306e\u91d1\u984d\uff08\u4fe1\u7528\u53d6\u5f15\u306e\u5dee\u5f15\u91d1\u984d\uff09<br \/>\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d<\/p>\n<p>\u3053\u308c\u3089\u306e\u60c5\u5831\u304c\u8a18\u8f09\u3055\u308c\u305f\u5e74\u9593\u306e\u8b72\u6e21\u640d\u76ca\u7b49\u304c\u96c6\u8a08\u3055\u308c\u305f\u5831\u544a\u66f8\u3067\u3059\u3002<\/p>\n<p>\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hotei\/1253.htm\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\uff08\u540c\u5408\u8a08\u8868\uff09\u300d<\/a><\/p>\n<h2><span id=\"i-11\">\u7279\u5b9a\u53e3\u5ea7\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c<\/span><\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u540c\u69d8\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u308b\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3084\u30cd\u30c3\u30c8\u3067\u63d0\u51fa\u3067\u304d\u308be-Tax\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7528\u610f\u3059\u308b\u66f8\u985e\u306f\u5185\u5bb9\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3><span id=\"i-12\">\u5fc5\u8981\u66f8\u985e<\/span><\/h3>\n<p>\u7279\u5b9a\u53e3\u5ea7\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8B\uff08\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\u3001\u7b2c\u4e09\u8868\uff09<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306fA\u3068B\u306e2\u7a2e\u985e\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u5b9a\u53e3\u5ea7\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u306b\u5fc5\u8981\u306aB\u3092\u4f7f\u3044\u307e\u3059\u3002\u682a\u5f0f\u8b72\u6e21\u6240\u5f97\u306e\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8B\uff08\u7b2c\u4e00\u8868\u3001\u7b2c\u4e8c\u8868\uff09\u3068\u7b2c\u4e09\u8868\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30fb\u500b\u4eba\u756a\u53f7<br \/>\n\u30fb\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br \/>\n\u30fb\u5370\u9451<\/p>\n<p>\u6ce8\u610f\u70b9\uff1a\u5f93\u6765\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3082\u5fc5\u8981\u3067\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u5e73\u621031\u5e744\u67081\u65e5\u4ee5\u964d\u3001\u624b\u7d9a\u304d\u306e\u7c21\u7d20\u5316\u304c\u56f3\u3089\u308c\u3001\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306e\u6dfb\u4ed8\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u3068\u914d\u5f53\u6240\u5f97\u7b49\u3092\u640d\u76ca\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3082\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u30fb\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u7528\u300d<br \/>\n\u30fb\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u8b72\u6e21\u6240\u5f97\u7b49\u306e\u91d1\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/p>\n<h3><span id=\"i-13\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u306b\u3064\u3044\u3066<\/span><\/h3>\n<p>\u3053\u3053\u3067\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u5229\u7528\u3057\u305f\u624b\u7d9a\u304d\u65b9\u6cd5\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<p>1,\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u306b\u30a2\u30af\u30bb\u30b9\u3059\u308b\u3002<\/p>\n<p>2,\u5165\u529b\u65b9\u6cd5\u9078\u629e\u306e\u753b\u9762\u3067\u300c\u4f5c\u6210\u958b\u59cb\u300d\u30dc\u30bf\u30f3\u3092\u9078\u629e\u3059\u308b\u3002<\/p>\n<p>3,\u300ce-Tax\u300d\u300c\u66f8\u9762\u63d0\u51fa\u300d\u304b\u3001\u63d0\u51fa\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b\u3002<\/p>\n<p>4,\u751f\u5e74\u6708\u65e5\u3092\u5165\u529b\u3059\u308b\u3002<\/p>\n<p>5,\u300c\u53ce\u5165\u91d1\u984d\u30fb\u6240\u5f97\u91d1\u984d\u5165\u529b\u300d\u30da\u30fc\u30b8\u3067\u3001\u53ce\u5165\u91d1\u984d\u30fb\u6240\u5f97\u91d1\u984d\u306e\u5165\u529b\u3059\u308b\u3002<\/p>\n<p>6,\u914d\u5f53\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u8ab2\u7a0e\u65b9\u6cd5\u3092\u300c\u7dcf\u5408\u8ab2\u7a0e\u300d\u300c\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u300d\u300c\u914d\u5f53\u7b49\u304c\u306a\u3044\u300d\u306e\u4e2d\u304b\u3089\u9078\u629e\u3059\u308b\u3002<\/p>\n<p>7,\u305d\u306e\u5f8c\u3001\u300c\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3092\u5165\u529b\u3059\u308b\u300d\u30dc\u30bf\u30f3\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p>8,\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u306e\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u306e\u6709\u7121\u300d\u300c\u8b72\u6e21\u306e\u5bfe\u4fa1\u306e\u984d\uff08\u53ce\u5165\u91d1\u984d\uff09\u300d\u300c\u53d6\u5f97\u8cbb\u53ca\u3073\u8b72\u6e21\u306b\u8981\u3057\u305f\u8cbb\u7528\u7b49\u300d\u300c\u91d1\u878d\u5546\u54c1\u53d6\u5f15\u696d\u8005\u7b49\u300d\u306e\u9805\u76ee\u3092\u8ee2\u6a5f\u3059\u308b\u3002<\/p>\n<p>9,\u300c\u4e0a\u5834\u682a\u5f0f\u7b49\u306e\u8b72\u6e21\u640d\u5931\u306e\u91d1\u984d\u3092\u7e70\u8d8a\u3057\u307e\u3057\u305f\u304b\uff1f\u300d\u306e\u8cea\u554f\u306b\u5bfe\u3057\u3066\u300c\u3044\u3044\u3048\u300d\u3092\u9078\u629e\u3059\u308b\u3002<\/p>\n<p>10,\u300c\u5165\u529b\u7d42\u4e86\uff08\u6b21\u3078\uff09\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p>11,\u5165\u529b\u3057\u305f\u5185\u5bb9\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u7d50\u679c\u304c\u8868\u793a\u3055\u308c\u308b\u306e\u3067\u3001\u91d1\u984d\u3092\u78ba\u8a8d\u3057\u300c\u78ba\u8a8d\u7d42\u4e86\u300d\u3092\u30af\u30ea\u30c3\u30af\u3059\u308b\u3002<\/p>\n<p>\u66f8\u9762\u3067\u63d0\u51fa\u306e\u5834\u5408\u306f\u3001\u6700\u5f8c\u307e\u3067\u5165\u529b\u3057\u305f\u5f8c\u3001\u66f8\u985e\u3092\u5370\u5237\u3067\u304d\u308b\u30da\u30fc\u30b8\u3078\u3068\u79fb\u884c\u3057\u307e\u3059\u3002\u66f8\u985e\u3092\u5370\u5237\u3057\u3001\u637a\u5370\u3057\u3001\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u3066\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306f\u7d42\u4e86\u3067\u3059\u3002<\/p>\n<h2><span id=\"i-14\">\u307e\u3068\u3081<\/span><\/h2>\n<p>\u7279\u5b9a\u53e3\u5ea7\u306e\u7a2e\u985e\u3084\u7279\u5b9a\u53e3\u5ea7\u5e74\u9593\u53d6\u5f15\u5831\u544a\u66f8\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3001\u624b\u9806\u306a\u3069\u306b\u3064\u3044\u3066\u3054\u7d39\u4ecb\u3057\u307e\u3057\u305f\u3002\u7279\u5b9a\u53e3\u5ea7\u306e\u958b\u8a2d\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u306f\u3001\u300c\u6e90\u6cc9\u5fb4\u53ce\u3042\u308a\u300d\u3068\u300c\u6e90\u6cc9\u5fb4\u53ce\u306a\u3057\u300d\u306e\u7279\u5fb4\u3092\u7406\u89e3\u3057\u305f\u4e0a\u3067\u3001\u81ea\u5206\u306e\u7528\u9014\u306b\u5408\u3063\u305f\u53e3\u5ea7\u3092\u9078\u3076\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u7a0e\u7406\u58eb\u30b3\u30f3\u30b7\u30a7\u30eb\u30b8\u30e5\u306e\u7a0e\u7406\u58eb\u7d39\u4ecb\u30b5\u30fc\u30d3\u30b9<a href=\"https:\/\/zeirishic.com\/\" target=\"_blank\" rel=\"nofollow noopener noreferrer\">\u7a0e\u7406\u58eb\u7d39\u4ecb\u516c\u5f0f\u30b5\u30a4\u30c8\uff0d\u9867\u5ba2\u6e80\u8db3NO.1\u3010\u7a0e\u7406\u58eb\u30b3\u30f3\u30b7\u30a7\u30eb\u30b8\u30e5\u3011<\/a>\u3067\u306f\u3001\u7121\u6599\u3067\u7a0e\u7406\u58eb\u3092\u3054\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u7279\u5b9a\u53e3\u5ea7\u306e\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3057\u3066\u3054\u4e0d\u660e\u306a\u70b9\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5c02\u9580\u5bb6\u3067\u3042\u308b\u7a0e\u7406\u58eb\u3078\u304a\u6c17\u8efd\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u91d1\u878d\u6a5f\u95a2\u304c\u7528\u610f\u3057\u3066\u3044\u308b\u53e3\u5ea7\u306e\u3072\u3068\u3064\u306b\u300c\u7279 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[34],"tags":[],"class_list":["post-4991","post","type-post","status-publish","format-standard","hentry","category-tax-return"],"_links":{"self":[{"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/posts\/4991","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/comments?post=4991"}],"version-history":[{"count":6,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/posts\/4991\/revisions"}],"predecessor-version":[{"id":4999,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/posts\/4991\/revisions\/4999"}],"wp:attachment":[{"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/media?parent=4991"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/categories?post=4991"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zeirishic.com\/content\/wp-json\/wp\/v2\/tags?post=4991"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}