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class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001<em>\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u3067\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308b<\/em>\u305f\u3081\u3001\u4e0d\u660e\u306a\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3092\u304a\u52e7\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"mame wp-block-paragraph\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/713\">\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u3068\u306f\uff1f\u300c\u304b\u304b\u3089\u306a\u304f\u3066\u3082\u7533\u544a\u304c\u5fc5\u8981\u306a\u4f8b\u5916\u300d\u3082\u89e3\u8aac<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3068\u5165\u624b\u65b9\u6cd5<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u4e00\u89a7<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u66f8\u985e\u540d<\/th><th>\u6982\u8981<\/th><\/tr><\/thead><tbody><tr><td>\u78ba\u5b9a\u7533\u544a\u66f8<br>\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\uff09<\/td><td>\u6240\u5f97\u30fb\u63a7\u9664\u30fb\u7a0e\u984d\u3092\u8a18\u8f09\u3059\u308b\u672c\u4f53\u306e\u7533\u544a\u66f8<\/td><\/tr><tr><td>\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868<br>\uff08\u517c \u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u6307\u5b9a\u5c4a\u51fa\u66f8\uff09<\/td><td>\u76f8\u7d9a\u4eba\u30fb\u4ee3\u8868\u8005\u7b49\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u3001\u4ee3\u8868\u8005\u3092\u6307\u5b9a\u3059\u308b\u66f8\u985e\u203b<\/td><\/tr><tr><td>\u59d4\u4efb\u72b6<\/td><td>\u9084\u4ed8\u91d1\u3092\u4ee3\u8868\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u53d6\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/td><\/tr><tr><td>\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u78ba\u8a8d\u66f8<\/td><td>\u76f8\u7d9a\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3067\u3001\u4ee3\u8868\u76f8\u7d9a\u4eba\u304ce-Tax\u306b\u3088\u308a\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/td><\/tr><tr><td>\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u306b\u7d66\u4e0e\u30fb\u5e74\u91d1\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408<br>\uff08\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981\uff09<\/td><\/tr><tr><td>\u6238\u7c4d\u8b04\u672c<br>\uff08\u307e\u305f\u306f\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\uff09<\/td><td>\u8ab0\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u5fc5\u8981<br>\uff08\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981\uff09<\/td><\/tr><tr><td>\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u30fb\u53ce\u652f\u5185\u8a33\u66f8<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u304c\u500b\u4eba\u4e8b\u696d\u3084\u4e0d\u52d5\u7523\u8cc3\u8cb8\u3092\u884c\u3063\u3066\u3044\u305f\u5834\u5408\u306b\u5fc5\u8981<\/td><\/tr><tr><td>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8<\/td><td>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u306a\u3089\u5fc5\u8981\uff08\u9818\u53ce\u66f8\u306e\u63d0\u51fa\u306f\u539f\u5247\u4e0d\u8981\uff09<\/td><\/tr><tr><td>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/td><td>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u306a\u3089\u5fc5\u8981<\/td><\/tr><tr><td>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8<\/td><td>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u306a\u3089\u5fc5\u8981<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u967a\u6599\u306e\u652f\u6255\u3044\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e<\/td><td>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u306a\u3089\u5fc5\u8981<\/td><\/tr><tr><td>\u5bc4\u9644\u91d1\u306e\u53d7\u9818\u8a3c\u660e\u66f8<\/td><td>\u5bc4\u9644\u91d1\u63a7\u9664\uff08\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u7b49\uff09\u3092\u7533\u8acb\u3059\u308b\u306a\u3089\u5fc5\u8981<\/td><\/tr><tr><td>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<br>\uff08\u7533\u544a\u3059\u308b\u76f8\u7d9a\u4eba\u306e\u3082\u306e\uff09<\/td><td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3084\u8eab\u5143\u78ba\u8a8d\u66f8\u985e<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"annotation wp-block-paragraph\">\u203b\u66f8\u9762\u306b\u3088\u308b\u7533\u544a\u306a\u3089\u76f8\u7d9a\u4eba\u304c2\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3001e-Tax\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u5e38\u306b\u5fc5\u8981<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7533\u544a\u66f8\u985e\u306e\u5165\u624b\u30fb\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u65b9\u6cd5<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u985e\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u5165\u624b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2460 <em>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u53d7\u3051\u53d6\u308b<\/em>\uff1a\u7ba1\u8f44\u306e\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u51fa\u5411\u304f\u3068\u3001\u5fc5\u8981\u306a\u66f8\u985e\u4e00\u5f0f\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7a93\u53e3\u306e\u62c5\u5f53\u8005\u306b\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u3044\u300d\u3068\u4f1d\u3048\u308c\u3070\u3001\u5fc5\u8981\u66f8\u985e\u3092\u6848\u5185\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u2461 <em>\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b<\/em>\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u30fb\u4ed8\u8868\u30fb\u59d4\u4efb\u72b6\u306f\u3059\u3079\u3066\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u304b\u3089\u7121\u6599\u3067\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u4ed8\u8868\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/syotoku\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u300d<\/a>\uff08\u4ea1\u304f\u306a\u3063\u305f\u5e74\u5206\u306e\u69d8\u5f0f\u3092\u4f7f\u7528\uff09<\/li>\n\n\n\n<li>\u59d4\u4efb\u72b6\uff1a\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\" target=\"_blank\" rel=\"noopener\">\u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a(\u6e96\u78ba\u5b9a\u7533\u544a)<\/a>\u300d<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u2462<em> e-Tax\u3067\u4f5c\u6210\u30fb\u9001\u4fe1\u3059\u308b<\/em>\uff1ae-Tax\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3057\u3066\u3001\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u7533\u544a\u66f8\u3092\u4f5c\u6210\u30fb\u9001\u4fe1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4ee4\u548c8\u5e749\u670824\u65e5\u306e\u56fd\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u66f4\u6539\u306b\u4f34\u3044\u3001\u4e00\u90e8\u306e\u7533\u544a\u66f8\u7b49\u306e\u69d8\u5f0f\u304c\u65b0\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u4ee5\u524d\u306b\u5165\u624b\u3057\u305f\u69d8\u5f0f\u306f\u5185\u5bb9\u304c\u5909\u308f\u3063\u3066\u3044\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u69d8\u5f0f\u3092\u5165\u624b\u3057\u3066\u4f7f\u3044\u307e\u3057\u3087\u3046\uff08<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/sodan\/system.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u56fd\u7a0e\u30b7\u30b9\u30c6\u30e0\u306e\u66f4\u6539\u306b\u3064\u3044\u3066\u300d<\/a>\uff09\u3002<\/p>\n\n\n\n<p class=\"mame wp-block-paragraph\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/6001554\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09\u624b\u9806\uff5c\u30b9\u30de\u30db\u306e\u307f\u3067\u306f\u3067\u304d\u306a\u3044<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u306e\u66f8\u304d\u65b9<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u540c\u3058\u69d8\u5f0f\u3092\u4f7f\u7528\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u304d\u65b9\u306e\u57fa\u672c\u7684\u306a\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>\u7b2c\u4e00\u8868\u306e\u8868\u984c\u306e\u6b04\uff08G01\uff09\u306b\u300c3\u300d\u3092\u8a18\u5165\u3057\u3001\u305d\u306e\u53f3\u306b\u300c\u6e96\u78ba\u5b9a\u300d\u3068\u8a18\u5165<\/li>\n\n\n\n<li>\u4f4f\u6240\u30fb\u6c0f\u540d\u6b04\u306b\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u3068\u6c0f\u540d\u3092\u8a18\u8f09\uff08\u6c0f\u540d\u306e\u524d\u306b\u300c\u88ab\u76f8\u7d9a\u4eba\u300d\u3092\u4ed8\u8a18\uff09<\/li>\n\n\n\n<li>\u53ce\u5165\u91d1\u984d\u30fb\u6240\u5f97\u91d1\u984d\u3092\u8ee2\u8a18<\/li>\n\n\n\n<li>\u6240\u5f97\u63a7\u9664\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165<\/li>\n\n\n\n<li>\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u8a18\u5165<\/li>\n\n\n\n<li>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3092\u8a18\u5165\u3057\u3001\u7d0d\u4ed8\u307e\u305f\u306f\u9084\u4ed8\u984d\u3092\u7b97\u51fa<\/li>\n<\/ol>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u4e00\u65b9\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092e-Tax\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\uff11\u540d\u306e\u5834\u5408\u3067\u3082\u4ed8\u8868\u3092e-Tax\u3067\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ed8\u8868\u306b\u306f\u3001\u5404\u76f8\u7d9a\u4eba\u7b49\uff08\u5305\u62ec\u53d7\u907a\u8005\u3092\u542b\u307f\u307e\u3059\uff09\u306e\u60c5\u5831\u3068\u3001\u76f8\u7d9a\u4eba\u7b49\u306e\u4ee3\u8868\u8005\u3092\u6307\u5b9a\u3059\u308b\u5834\u5408\u306f\u305d\u306e\u4ee3\u8868\u8005\u306e\u60c5\u5831\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"caption wp-block-paragraph\">\u4ed8\u8868\u306b\u8a18\u8f09\u3059\u308b\u4e3b\u306a\u5185\u5bb9<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u8a18\u8f09\u9805\u76ee<\/th><th>\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u7b49<\/td><td>\u88ab\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\u30fb\u6b7b\u4ea1\u5e74\u6708\u65e5<\/td><\/tr><tr><td>\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u7d0d\u3081\u308b\u7a0e\u91d1\u53c8\u306f\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1<\/td><td>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u300c\u7b2c3\u671f\u5206\u306e\u7a0e\u984d\u300d\u3092\u8ee2\u8a18\uff08\u9084\u4ed8\u306e\u5834\u5408\u306f\u982d\u90e8\u306b\u25b3\uff09<\/td><\/tr><tr><td>\u76f8\u7d9a\u4eba\u7b49\u306e\u4ee3\u8868\u8005\u306e\u6307\u5b9a<\/td><td>\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u66f8\u985e\u3092\u4ee3\u8868\u3057\u3066\u53d7\u3051\u53d6\u308b\u4eba\u306e\u6c0f\u540d<\/td><\/tr><tr><td>\u76f8\u7d9a\u4eba\u7b49\u306b\u95a2\u3059\u308b\u4e8b\u9805<\/td><td>\u5404\u76f8\u7d9a\u4eba\u7b49\u306e\u4f4f\u6240\u30fb\u6c0f\u540d\uff08\u4e00\u7dd2\u306b\u7533\u544a\u3059\u308b\u4eba\u306f\u7f72\u540d\uff09\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30fb\u8077\u696d\u53ca\u3073\u7d9a\u67c4\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u96fb\u8a71\u756a\u53f7\u30fb\u76f8\u7d9a\u5206\u30fb\u76f8\u7d9a\u8ca1\u7523\u306e\u4fa1\u984d<\/td><\/tr><tr><td>\u7d0d\u3081\u308b\u7a0e\u91d1\u7b49<\/td><td>\u7d0d\u4ed8\u306e\u5834\u5408\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u306e\u7d0d\u3081\u308b\u7a0e\u91d1\u306b\u5404\u4eba\u306e\u76f8\u7d9a\u5206\u3092\u4e57\u3058\u305f\u91d1\u984d\uff08100\u5186\u672a\u6e80\u5207\u6368\u3066\uff09\u3002\u9084\u4ed8\u306e\u5834\u5408\u306f\u5404\u4eba\u306e\u9084\u4ed8\u91d1\u984d<\/td><\/tr><tr><td>\u9084\u4ed8\u3055\u308c\u308b\u7a0e\u91d1\u306e\u53d7\u53d6\u5834\u6240<\/td><td>\u9084\u4ed8\u306e\u5834\u5408\u306b\u3001\u5404\u4eba\u306e\u53d7\u53d6\u53e3\u5ea7\u306a\u3069\u3092\u8a18\u8f09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u76f8\u7d9a\u5206\u306b\u306f\u3001<strong><em>\u6cd5\u5b9a\u76f8\u7d9a\u5206\u307e\u305f\u306f\u907a\u8a00\u306b\u3088\u308b\u6307\u5b9a\u76f8\u7d9a\u5206<\/em><\/strong>\u3092\u66f8\u304d\u307e\u3059\u3002\u5b9f\u52d9\u3067\u306f\u3001\u300c\u6cd5\u5b9a\u300d\u3068\u300c\u6307\u5b9a\u300d\u306e\u3069\u3061\u3089\u3092\u25cb\u3067\u56f2\u3081\u3070\u3088\u3044\u304b\u8ff7\u3044\u3084\u3059\u3044\u9805\u76ee\u3067\u3059\u3002<\/p>\n\n\n\n<p 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class=\"wp-block-paragraph\">\u59d4\u4efb\u72b6\u306b\u306f\u6cd5\u5b9a\u306e\u66f8\u5f0f\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/fuhyo\/f01-3.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u306b\u53c2\u8003\u66f8\u5f0f\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u300c\u88ab\u76f8\u7d9a\u4eba\u300d\u300c\u4ee3\u8868\u76f8\u7d9a\u4eba\u300d\u300c\u76f8\u7d9a\u4eba\u300d\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u3084\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u53e3\u5ea7\u306e\u60c5\u5831\u306a\u3069\u3092\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u78ba\u8a8d\u66f8\u306e\u66f8\u304d\u65b9\u3068\u4f7f\u3044\u65b9<\/h3>\n\n\n\n<p 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rel=\"noopener\">\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a>\u3067\u78ba\u8a8d\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u306e\u9055\u3044\u306e\u307e\u3068\u3081<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u66f8\u304d\u65b9\u3092\u89e3\u8aac\u3057\u305f\u66f8\u985e\u306f\u3001\u76f8\u7d9a\u4eba\u306e\u4eba\u6570\u3084\u63d0\u51fa\u65b9\u6cd5\uff08\u66f8\u9762\u30fbe-Tax\uff09\u306b\u3088\u3063\u3066\u5fc5\u8981\u3068\u306a\u308b\u66f8\u985e\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5177\u4f53\u7684\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\"><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/630\">\u5e74\u91d1\u306b\u76f8\u7d9a\u7a0e\u306f\u304b\u304b\u308b\uff1f\u500b\u4eba\u5e74\u91d1\u30fb\u4f01\u696d\u5e74\u91d1\u30fb\u516c\u7684\u5e74\u91d1\u3092\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6238\u7c4d\u8b04\u672c\uff5c\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u539f\u5247\u4e0d\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6238\u7c4d\u8b04\u672c\u306f\u3001<em>\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u306f\u539f\u5247\u4e0d\u8981<\/em>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u305f\u3060\u3057\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u76f8\u7d9a\u4eba\u3067\u3042\u308b\u3053\u3068\u306e\u78ba\u8a8d\u3092\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u63d0\u793a\u30fb\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u63a8\u5968\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u51fa\u8981\u5426\u306f\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306e\u6848\u5185\u306b\u5f93\u3063\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u8ab0\u304c\u76f8\u7d9a\u4eba\u3068\u306a\u308b\u306e\u304b\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u7533\u544a\u306e\u969b\u306b\u306f\u7528\u610f\u3057\u3066\u304a\u304f\u3079\u304d\u66f8\u985e\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3059\u3067\u306b<em>\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u3092\u53d6\u5f97\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6238\u7c4d\u8b04\u672c\u306e\u4ee3\u308f\u308a\u306b\u4f7f\u7528\u3067\u304d\u307e\u3059\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6cd5\u5b9a\u76f8\u7d9a\u60c5\u5831\u4e00\u89a7\u56f3\u306e\u5199\u3057\u306f\u6cd5\u52d9\u5c40\u3078\u306e\u7533\u51fa\u624b\u6570\u6599\u306f\u7121\u6599\u3067\u3059\u304c\u3001\u7533\u51fa\u306b\u5fc5\u8981\u306a\u6238\u7c4d\u8b04\u672c\u7b49\u306e\u53ce\u96c6\u8cbb\u7528\u306f\u5225\u9014\u304b\u304b\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6238\u7c4d\u8b04\u672c\u306e\u6ce8\u610f\u70b9\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u5fc5\u8981\u306a\u6238\u7c4d\u306f\u88ab\u76f8\u7d9a\u4eba\u3068\u76f8\u7d9a\u4eba\u306e\u95a2\u4fc2\u304c\u78ba\u8a8d\u3067\u304d\u308b\u3082\u306e<\/li>\n\n\n\n<li>\u539f\u672c\u306e\u63d0\u51fa\u304c\u6c42\u3081\u3089\u308c\u308b\u5834\u5408\u306f\u3001\u30b3\u30d4\u30fc\u3092\u624b\u5143\u306b\u4fdd\u7ba1\u3057\u3066\u304a\u304f\u3079\u304d<\/li>\n\n\n\n<li>\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3059\u308b\u3068\u3088\u3044<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff5c\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u8a18\u8f09\u304c\u57fa\u672c<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306f<em>\u7533\u544a\u3092\u884c\u3046\u76f8\u7d9a\u4eba\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09<\/em>\u306e\u8a18\u8f09\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u304a\u6301\u3061\u3067\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u901a\u77e5\u30ab\u30fc\u30c9\uff08\u8a18\u8f09\u4e8b\u9805\u306b\u5909\u66f4\u304c\u306a\u3044\u5834\u5408\u306a\u3069\uff09\u3084\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u5165\u308a\u306e\u4f4f\u6c11\u7968\u306e\u5199\u3057\u3068\u3044\u3063\u305f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3092\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u3068\u3001\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u306f\u300c\u904b\u8ee2\u514d\u8a31\u8a3c\u300d\u300c\u516c\u7684\u533b\u7642\u4fdd\u967a\u306e\u8cc7\u683c\u78ba\u8a8d\u66f8\u300d\u300c\u30d1\u30b9\u30dd\u30fc\u30c8\u300d\u300c\u5728\u7559\u30ab\u30fc\u30c9\u300d\u306a\u3069\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u63a7\u9664\u8a3c\u660e\u66f8\uff5c\u63a7\u9664\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306e\u307f\u5fc5\u8981<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u533b\u7642\u8cbb\u63a7\u9664\u30fb\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664\u30fb\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664\u306a\u3069\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u5bfe\u5fdc\u3059\u308b\u63a7\u9664\u8a3c\u660e\u66f8\u304c\u5fc5\u8981\u3067\u3059\u3002\u306a\u304a\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u306e\u306f\u3001\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306b\u88ab\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u30fb\u4fdd\u967a\u6599\u30fb\u5bc4\u9644\u91d1\u306a\u3069\u306b\u9650\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"caption wp-block-paragraph\">\u4e3b\u306a\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u4e00\u89a7<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u63a7\u9664\u306e\u7a2e\u985e<\/th><th>\u5fc5\u8981\u66f8\u985e<\/th><\/tr><\/thead><tbody><tr><td>\u533b\u7642\u8cbb\u63a7\u9664<\/td><td>\u533b\u7642\u8cbb\u63a7\u9664\u306e\u660e\u7d30\u66f8<\/td><\/tr><tr><td>\u751f\u547d\u4fdd\u967a\u6599\u63a7\u9664<\/td><td>\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u63a7\u9664\u8a3c\u660e\u66f8<\/td><\/tr><tr><td>\u5730\u9707\u4fdd\u967a\u6599\u63a7\u9664<\/td><td>\u4fdd\u967a\u4f1a\u793e\u304b\u3089\u9001\u4ed8\u3055\u308c\u308b\u63a7\u9664\u8a3c\u660e\u66f8<\/td><\/tr><tr><td>\u793e\u4f1a\u4fdd\u967a\u6599\u63a7\u9664<\/td><td>\u56fd\u6c11\u5e74\u91d1\u306e\u5834\u5408\u306f\u63a7\u9664\u8a3c\u660e\u66f8\u7b49\uff08\u203b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3084\u4ecb\u8b77\u4fdd\u967a\u6599\u306a\u3069\u306f\u66f8\u985e\u306e\u6dfb\u4ed8\u4e0d\u8981\uff09<\/td><\/tr><tr><td>\u5bc4\u9644\u91d1\u63a7\u9664<\/td><td>\u5bc4\u9644\u91d1\u306e\u53d7\u9818\u8a3c\u660e\u66f8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\uff5c\u6d41\u308c\u3084\u63d0\u51fa\u65b9\u6cd5<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u4f5c\u6210\u624b\u9806\u307e\u3068\u3081<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u4f5c\u6210\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u9032\u3081\u308b\u3068\u6574\u7406\u3057\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>STEP 1\uff1a\u88ab\u76f8\u7d9a\u4eba\u306e\u53ce\u5165\u30fb\u63a7\u9664\u306e\u8cc7\u6599\u3092\u96c6\u3081\u308b<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7d66\u4e0e\u30fb\u5e74\u91d1\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/li>\n\n\n\n<li>\u4e0d\u52d5\u7523\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u8cc3\u8cb8\u501f\u5951\u7d04\u66f8\u30fb\u901a\u5e33\u306a\u3069<\/li>\n\n\n\n<li>\u533b\u7642\u8cbb\u306e\u9818\u53ce\u66f8\uff08\u63d0\u51fa\u7528\u3067\u306f\u306a\u304f\u3001\u660e\u7d30\u66f8\u3092\u4f5c\u6210\u3059\u308b\u305f\u3081\u306b\u96c6\u3081\u307e\u3059\uff09<\/li>\n\n\n\n<li>\u751f\u547d\u4fdd\u967a\u6599\u30fb\u5730\u9707\u4fdd\u967a\u6599\u306e\u63a7\u9664\u8a3c\u660e\u66f8<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>STEP 2\uff1a\u7533\u544a\u66f8\u985e\u3092\u5165\u624b\u3059\u308b<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\uff09<\/li>\n\n\n\n<li>\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u3001\u59d4\u4efb\u72b6\u3001\u78ba\u8a8d\u66f8\uff08\u5fc5\u8981\u306b\u5fdc\u3058\u3066\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>STEP 3\uff1a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7b2c\u4e8c\u8868\u304b\u3089\u8a18\u5165\u3092\u59cb\u3081\u3001\u53ce\u5165\u30fb\u63a7\u9664\u306e\u5185\u8a33\u3092\u8a18\u8f09<\/li>\n\n\n\n<li>\u7b2c\u4e00\u8868\u306b\u6240\u5f97\u30fb\u63a7\u9664\u30fb\u7a0e\u984d\u3092\u8a18\u5165<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>STEP 4\uff1a\u4ed8\u8868\u30fb\u59d4\u4efb\u72b6\u30fb\u78ba\u8a8d\u66f8\u3092\u4f5c\u6210\u3059\u308b\uff08\u5fc5\u8981\u306a\u5834\u5408\uff09<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u4f5c\u6210\u304c\u5fc5\u8981\u3067\u3042\u308b\u306a\u3089\u3001\u88ab\u76f8\u7d9a\u4eba\u3084\u76f8\u7d9a\u4eba\u3089\u306e\u6c0f\u540d\u30fb\u4f4f\u6240\u7b49\u3092\u8a18\u8f09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><em>STEP 5\uff1a\u66f8\u985e\u3092\u63c3\u3048\u3066\u63d0\u51fa\u3059\u308b<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u7533\u544a\u66f8\u7b49\uff0b\u6dfb\u4ed8\u66f8\u985e\u3092\u30bb\u30c3\u30c8\u306b\u3057\u3066\u63d0\u51fa<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u65b9\u6cd5<\/h3>\n\n\n\n<h4 class=\"wp-block-heading\">\u63d0\u51fa\u5148<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u63d0\u51fa\u5148\u306f\u3001<em>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f53\u6642\u306e\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3067\u3059\u3002<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u901a\u5e38\u306f\u3001\u6b7b\u4ea1\u6642\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u306e\u7a0e\u52d9\u7f72\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u63d0\u51fa\u65b9\u6cd5<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u63d0\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u3001\u300c\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u63d0\u51fa\u300d\u300c\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u300d\u300ce-Tax\u3067\u96fb\u5b50\u7533\u8acb\u3092\u884c\u3046\u300d\u3068\u3044\u30463\u3064\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\">\u90f5\u9001\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u30fb\u4ed8\u8868\u306a\u3069\u3068\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306e\u5199\u3057\u3092\u307e\u3068\u3081\u3066\u3001<em>\u88ab\u76f8\u7d9a\u4eba\u306e\u6b7b\u4ea1\u5f53\u6642\u306e\u7d0d\u7a0e\u5730\u3092\u6240\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u306b\u5bfe\u5fdc\u3059\u308b\u696d\u52d9\u30bb\u30f3\u30bf\u30fc<\/em>\u3078\u9001\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee4\u548c8\u5e747\u670810\u65e5\u304b\u3089\u3001\u5168\u56fd\u3059\u3079\u3066\u306e\u7a0e\u52d9\u7f72\u304c\u5185\u90e8\u4e8b\u52d9\u306e\u30bb\u30f3\u30bf\u30fc\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u9001\u4ed8\u5148\u306f\u3001\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/gyoumu_center\/index.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306e\u5185\u90e8\u4e8b\u52d9\u306e\u30bb\u30f3\u30bf\u30fc\u5316\u306b\u3064\u3044\u3066<\/a>\u300d\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3084\u6642\u9593\u5916\u53ce\u53d7\u7bb1\u306b\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7533\u544a\u66f8\u306f\u4fe1\u66f8\u306b\u3042\u305f\u308b\u305f\u3081\u3001\u5b85\u914d\u4fbf\u3067\u306f\u9001\u308c\u307e\u305b\u3093\u3002\u90f5\u4fbf\u307e\u305f\u306f\u4fe1\u66f8\u4fbf\u3067\u9001\u3063\u305f\u5834\u5408\u306f\u3001\u901a\u4fe1\u65e5\u4ed8\u5370\u306e\u65e5\u304c\u63d0\u51fa\u65e5\u3068\u306a\u308a\u307e\u3059\uff08\u56fd\u7a0e\u901a\u5247\u6cd522\u6761\uff09\u3002\u671f\u9650\u9593\u969b\u306f\u3001\u65e5\u4ed8\u3092\u78ba\u8a8d\u3067\u304d\u308b\u65b9\u6cd5\u3067\u9001\u308b\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u4ee4\u548c7\u5e741\u6708\u4ee5\u964d\u3001\u7533\u544a\u66f8\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306f\u5ec3\u6b62\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u90f5\u9001\u6642\u306b\u5207\u624b\u3092\u8cbc\u3063\u305f\u8fd4\u4fe1\u7528\u5c01\u7b52\u3092\u540c\u5c01\u3059\u308b\u3068\u3001\u5f53\u5206\u306e\u9593\u3001\u65e5\u4ed8\u3068\u7a0e\u52d9\u7f72\u540d\u307e\u305f\u306f\u696d\u52d9\u30bb\u30f3\u30bf\u30fc\u540d\u3092\u8a18\u8f09\u3057\u305f\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u304c\u8fd4\u9001\u3055\u308c\u307e\u3059\uff08\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/onatsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c7\u5e741\u6708\u304b\u3089\u306e\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306b\u3064\u3044\u3066<\/a>\u300d\uff09\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u66f8\u985e\u4f5c\u6210\u306b\u95a2\u3059\u308b\u7591\u554f\u70b9<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1785996522102\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q.\u5fc5\u8981\u66f8\u985e\u306e\u4f5c\u6210\u306b\u5354\u529b\u3057\u3066\u304f\u308c\u306a\u3044\u76f8\u7d9a\u4eba\u304c\u3044\u308b\u306a\u3089\u3069\u3046\u3059\u308b\uff1f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u76f8\u7d9a\u4eba\u306e\u3046\u3061\u306e1\u4eba\u304c\u5fc5\u8981\u66f8\u985e\u306e\u4f5c\u6210\u306b\u5354\u529b\u3057\u3066\u304f\u308c\u306a\u3044\u5834\u5408\u306f\u3001<em>\u5404\u76f8\u7d9a\u4eba\u304c\u5225\u3005\u306b\u66f8\u9762\u3067\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/em><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u500b\u5225\u306b\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u4ed6\u306e\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3092\u4ed8\u3057\u3066\u884c\u3044\u3001\u7533\u544a\u3057\u305f\u5185\u5bb9\u3092\u4ed6\u306e\u76f8\u7d9a\u4eba\u306b\u901a\u77e5\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1785996547477\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Q.\u5fc5\u8981\u66f8\u985e\u306e\u4f5c\u6210\u304c\u7533\u544a\u671f\u9650\u5185\u306b\u7d42\u308f\u3089\u306a\u3044\u5834\u5408\u306b\u30da\u30ca\u30eb\u30c6\u30a3\u306f\u3042\u308b\uff1f<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>\u7533\u544a\u671f\u9650\u5185\u306b\u66f8\u985e\u4f5c\u6210\u304c\u3067\u304d\u305a\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001<em>\u5ef6\u6ede\u7a0e\u3084\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/em><\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u5ef6\u6ede\u7a0e\u306f\u7d0d\u4ed8\u671f\u9650\u306e\u7fcc\u65e5\u304b\u3089\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u7d0d\u4ed8\u304c\u3055\u308c\u308b\u307e\u3067\u8ab2\u3055\u308c\u308b\u3082\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5ef6\u6ede\u671f\u9593\u304c2\u304b\u6708\u3092\u8d85\u3048\u308b\u3068\u3001\u7a0e\u7387\u304c\u5897\u52a0\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3068\u306f\u3001\u7533\u544a\u81ea\u4f53\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u3067\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u5272\u5408\u306f\u3001\u671f\u9650\u5f8c\u7533\u544a\u306e\u6642\u671f\u3084\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u9632\u3050\u305f\u3081\u306b\u3082\u3001\u671f\u9650\u5185\u306b\u5fc5\u8981\u66f8\u985e\u306e\u53ce\u96c6\u3084\u4f5c\u6210\u3092\u884c\u3044\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"mame wp-block-paragraph\">\u95a2\u9023\u8a18\u4e8b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/atomfirm.com\/souzoku\/zei\/6001544\">\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3068\u3069\u3046\u306a\u308b\uff1f\u671f\u9650\u3092\u904e\u304e\u305f\u30fb\u77e5\u3089\u306a\u304b\u3063\u305f\u6642\u306e\u5bfe\u51e6\u6cd5<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081\uff5c\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3068\u624b\u9806\u306e\u5168\u4f53\u50cf<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u306e\u8a18\u4e8b\u3067\u89e3\u8aac\u3057\u305f\u5185\u5bb9\u3092\u6700\u5f8c\u306b\u6574\u7406\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u30c1\u30a7\u30c3\u30af\u30ea\u30b9\u30c8<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>[ ] \u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\uff09<\/li>\n\n\n\n<li>[ ] 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