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style=\"text-decoration: underline;\"><strong>\u4e2d\u5c0f\u4f01\u696d\u3084\u500b\u4eba\u4e8b\u696d\u8005\u306e\u65b9\u306b\u3068\u3063\u3066\u306f\u95a2\u4fc2\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/span><\/p>\n<p>\u306a\u304a\u3001\u4eba\u683c\u306e\u306a\u3044\u793e\u56e3\u7b49\u53ca\u3073\u6cd5\u4eba\u8ab2\u7a0e\u4fe1\u8a17\u306b\u4fc2\u308b\u53d7\u8a17\u6cd5\u4eba\u306f\u3001\u7279\u5b9a\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001<span>\u516c\u76ca\u6cd5\u4eba\u7b49\u53ca\u3073\u5354\u540c\u7d44\u5408\u7b49\u306b\u3064\u3044\u3066\u3082\u3001\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306b\u306f\u3001\u7279\u5b9a\u6cd5\u4eba\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002<\/span><\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e\u7533\u544a\u306b\u304a\u3044\u3066\u9023\u7d50\u7d0d\u7a0e\u5236\u5ea6\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u89aa\u6cd5\u4eba\u304c\u4e0a\u8a18\u306e\u57fa\u6e96\u306b\u8a72\u5f53\u3059\u308c\u3070\u9023\u7d50\u5b50\u6cd5\u4eba\u3082\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u9023\u7d50\u7d0d\u7a0e\u3092\u9069\u7528\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u9023\u7d50\u30b0\u30eb\u30fc\u30d7\u5185\u306e\u500b\u3005\u306e\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u7b49\u306b\u3088\u308a\u5224\u5b9a\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u96fb\u5b50\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u624b\u7d9a<\/h2>\n<p>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u5bfe\u8c61\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u306f\u3001<span>\u78ba\u5b9a\u7533\u544a\u66f8\u3001\u4e2d\u9593\uff08\u4e88\u5b9a\uff09\u7533\u544a\u66f8\u3001\u4eee\u6c7a\u7b97\u306e\u4e2d\u9593\u7533\u544a\u66f8\u3001\u4fee\u6b63\u7533\u544a\u66f8\u53ca\u3073\u9084\u4ed8\u7533\u544a\u66f8\u3067\u3059\u3002<\/span><\/p>\n<p>\u307e\u305f\u3001\u3053\u308c\u3089\u306b\u4fc2\u308b\u6dfb\u4ed8\u66f8\u985e\u3082\u96fb\u5b50\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u4e8b\u524d\u5c4a\u51fa<\/h2>\n<p><span>\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3057\u3066\u7533\u544a\u66f8\u8a18\u8f09\u4e8b\u9805\u53c8\u306f\u6dfb\u4ed8\u66f8\u985e\u8a18\u8f09\u4e8b\u9805\u3092\u63d0\u4f9b\u3057\u3088\u3046\u3068\u3059\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u5c4a\u51fa\u305d\u306e\u4ed6\u306e\u624b\u7d9a\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u95a2\u4fc2\u6cd5\u4ee4\u306b\u4fc2\u308b\u884c\u653f\u624b\u7d9a\u7b49\u306b\u304a\u3051\u308b\u60c5\u5831\u901a\u4fe1\u306e\u6280\u8853\u306e\u5229\u7528\u306b\u95a2\u3059\u308b\u7701\u4ee4\u7b2c\uff14\u6761\u306e\u898f\u5b9a\u306e\u4f8b\u306b\u3088\u308a\u3001\u300c<a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/2901h275.pdf\">e-Tax\u306b\u3088\u308b\u7533\u544a\u306e\u7279\u4f8b\u306b\u4fc2\u308b\u5c4a\u51fa\u66f8<\/a>\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span>\u306a\u304a\u3001\u3053\u306e\u5c4a\u51fa\u66f8\u306f\u3001<\/span>\u65e2\u306b\u7533\u544a\u66f8\u3092\u96fb\u5b50\u7533\u544a\u3057\u3066\u3044\u308b\u5834\u5408\u3067\u3082\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><span>\u3053\u306e\u5c4a\u51fa\u306f\u3001\u5185\u56fd\u6cd5\u4eba\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff11\u6708\u4ee5\u5185\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093<\/span><span>\u3002\u305f\u3060\u3057\u3001\u65b0\u8a2d\u6cd5\u4eba\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u308c\u305e\u308c\u6b21\u306e\u671f\u9650\u307e\u3067\u306b\u5c4a\u51fa\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<div class=\"sc_frame_wrap inline green\">\n<div class=\"sc_frame \">\n<div class=\"sc_frame_text\"><strong>(1)\u3000\u65b0\u305f\u306b\u8a2d\u7acb\u3055\u308c\u305f\u6b21\u306e\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u8a2d\u7acb\u306e\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185<\/strong><br \/>\n<strong>\u3000\u2460\u3000\u8a2d\u7acb\u306e\u6642\u306e\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\uff08\u516c\u76ca\u6cd5\u4eba\u7b49\u3092\u9664\u304f\u3002\uff09<\/strong><br \/>\n<strong>\u3000\u2461\u3000\u76f8\u4e92\u4f1a\u793e<\/strong><br \/>\n<strong>\u3000\u2462\u3000\u6295\u8cc7\u6cd5\u4eba<\/strong><br \/>\n<strong>\u3000\u2463\u3000\u7279\u5b9a\u76ee\u7684\u4f1a\u793e<\/strong><\/div>\n<div class=\"sc_frame_text\"><strong>(2)\u3000\u65b0\u305f\u306b\u53ce\u76ca\u4e8b\u696d\u3092\u958b\u59cb\u3057\u305f\u516c\u76ca\u6cd5\u4eba\u7b49\u3067\u305d\u306e\u958b\u59cb\u306e\u6642\u306b\u304a\u3051\u308b\u8cc7\u672c\u91d1\u306e\u984d\u53c8\u306f\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u6cd5\u4eba\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u958b\u59cb\u3057\u305f\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185<\/strong><\/div>\n<div class=\"sc_frame_text\"><strong>(3)\u3000\u516c\u76ca\u6cd5\u4eba\u7b49\uff08\u53ce\u76ca\u4e8b\u696d\u3092\u884c\u306a\u3063\u3066\u3044\u306a\u3044\u3082\u306e\u306b\u9650\u308b\u3002\uff09\u306b\u8a72\u5f53\u3057\u3066\u3044\u305f\u5354\u540c\u7d44\u5408\u7b49\u306e\u305d\u306e\u5354\u540c\u7d44\u5408\u7b49\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u6642\u306e\u51fa\u8cc7\u91d1\u306e\u984d\u304c\uff11\u5104\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306e\u305d\u306e\u5354\u540c\u7d44\u5408\u7b49\u306b\u3064\u3044\u3066\u306f\u3001\u305d\u306e\u8a72\u5f53\u3059\u308b\u3053\u3068\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff12\u6708\u4ee5\u5185<\/strong><\/div>\n<\/div>\n<\/div>\n<p><span>\u3053\u306e\u4e8b\u524d\u5c4a\u51fa\u306b\u3064\u3044\u3066\u3001\u4ee4\u548c\uff12\u5e74\uff14\u6708\uff11\u65e5\u524d\u306b\u8a2d\u7acb\u3055\u308c\u305f\u5185\u56fd\u6cd5\u4eba\u3067\u540c\u65e5\u4ee5\u5f8c\u6700\u521d\u306b\u958b\u59cb\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306b\u304a\u3044\u3066\u7279\u5b9a\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u3082\u306e\u306f\u3001\u305d\u306e\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u306e\u65e5\uff11\u6708\u4ee5\u5185\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<h2>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f<\/h2>\n<p>\u96fb\u5b50\u7533\u544a\u306e\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u304b\u3089\u4e00\u89a7\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/shouhizei-quiz.com\/wp-content\/uploads\/2020\/01\/jiki_ichiran-1024x724.jpg\" alt=\"\u96fb\u5b50\u7533\u544a\u7fa9\u52d9\u5316\u306e\u9069\u7528\u958b\u59cb\u6642\u671f \u4e00\u89a7\" width=\"862\" height=\"610\" class=\"aligncenter wp-image-5619\" \/><\/p>\n<p>\u6700\u3082\u9069\u7528\u958b\u59cb\u6642\u671f\u304c\u65e9\u304f\u306a\u308b\u306e\u306f\u3001\uff13\u6708\u6c7a\u7b97\u6cd5\u4eba\u304c\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u671f\u9593\u3092\uff11\u6708\u3054\u3068\u306b\u77ed\u7e2e\u3057\u305f\u5834\u5408\u306e\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3067\u3001\u4ee4\u548c\uff12\u5e74\uff082020\u5e74\uff09\uff16\u6708\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<h2>\u96fb\u5b50\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408<\/h2>\n<p>\u96fb\u6c17\u901a\u4fe1\u56de\u7dda\u306e\u6545\u969c\u3001\u707d\u5bb3\u305d\u306e\u4ed6\u306e\u7406\u7531\u306b\u3088\u308a\u96fb\u5b50\u60c5\u5831\u51e6\u7406\u7d44\u7e54\u3092\u4f7f\u7528\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u3067\u3042\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u3067\u3001\u304b\u3064\u3001\u66f8\u9762\u306b\u3088\u308b\u7d0d\u7a0e\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306b\u304a\u3044\u3066\u3001\u66f8\u9762\u306b\u3088\u308a\u7d0d\u7a0e\u7533\u544a\u66f8\u7b49\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3064\u3044\u3066\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306e\u627f\u8a8d\u3092\u53d7\u3051\u305f\u3068\u304d\u306f\u3001\u305d\u306e\u7a0e\u52d9\u7f72\u9577\u304c\u6307\u5b9a\u3059\u308b\u671f\u9593\u5185\u306b\u884c\u3046\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u306b\u3064\u3044\u3066\u306f\u3001\u66f8\u9762\u306b\u3088\u308a\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span>\u627f\u8a8d\u3092\u53d7\u3051\u3088\u3046\u3068\u3059\u308b\u4e8b\u696d\u8005\u306f\u3001\u305d\u306e\u7279\u4f8b\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u3063\u305f\u4e8b\u60c5\u3001\u300c<a 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