{"id":4738,"date":"2023-12-28T17:39:09","date_gmt":"2023-12-28T08:39:09","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/kigyou-guide\/?p=4738"},"modified":"2024-10-22T16:20:34","modified_gmt":"2024-10-22T07:20:34","slug":"estimated-tax-payment","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/estimated-tax-payment","title":{"rendered":"\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u7a0e\u91d1\u306e\u524d\u6255\u3044\uff01\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u305d\u308c\u305e\u308c\u3092\u5fb9\u5e95\u89e3\u8aac"},"content":{"rendered":"<p class=\"\"><mark class=\"comment-inline thread-zd6wporeyzfrov0zbanv comment-edited\" 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100.0000%;\">\n<ul>\n<li>\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u3001\u7a0e\u91d1\u306e\u524d\u6255\u3044\u3067\u3042\u308b<\/li>\n<li>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7d0d\u4ed8\u671f\u9650\u306f\u7a0e\u91d1\u306e\u7a2e\u985e\u306b\u3088\u3063\u3066\u5909\u308f\u308b<\/li>\n<li>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306f\uff15\u3064<\/li>\n<li>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5<\/li>\n<li>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u53ca\u3073\u7d0d\u4ed8\u984d\u3092\u524d\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304b\u3089\u628a\u63e1\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u4e00\u901a\u308a\u8aad\u3081\u3070\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u3067\u3042\u308b\u3053\u3068\u3092\u524d\u5e74\u306e\u78ba\u5b9a\u7533\u544a\u6642\u304b\u3089\u628a\u63e1\u3057\u3001\u901a\u77e5\u304c\u6765\u308b\u307e\u3067\u306e\u7d0d\u7a0e\u8cc7\u91d1\u306e\u6e96\u5099\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002\u305c\u3072\u6700\u5f8c\u307e\u3067\u304a\u8aad\u307f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>1.\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/estimatedtaxprepayment-1702878097.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u4e88\u5b9a\u7d0d\u7a0e\u3068\u306f\u3001\u524d\u5e74\u5ea6\u306e<strong>\u6240\u5f97\u7a0e<\/strong>\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u305f\u8005\u306b\u5bfe\u3057\u3001\u5e74\u306e\u9014\u4e2d\u306b2\u56de\u306b\u308f\u305f\u3063\u3066\u3001\u4eca\u5e74\u306e\u7d0d\u7a0e\u984d\u306e\u4e00\u90e8\u3092<strong>\u524d\u3082\u3063\u3066\u7d0d\u3081\u308b<\/strong>\u5236\u5ea6\u3067\u3059\u3002<br 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class=\"\">\u307e\u305f\u3001<strong>\u6d88\u8cbb\u7a0e\u3084\u6cd5\u4eba\u7a0e<\/strong>\u3067\u3082\u3001\u524d\u5e74\u5ea6\u306e\u6d88\u8cbb\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u304c\u4e00\u5b9a\u306e\u91d1\u984d\u3092\u8d85\u3048\u305f\u8005\u306b\u5bfe\u3057\u3001\u4eca\u5e74\u306e\u7d0d\u7a0e\u984d\u306e\u4e00\u90e8\u3092\u524d\u3082\u3063\u3066\u7d0d\u3081\u308b\u5236\u5ea6\u304c\u3042\u308a\u3001\u300c\u4e2d\u9593\u7533\u544a(\u4e2d\u9593\u7d0d\u4ed8)\u300d\u3068\u547c\u3070\u308c\u307e\u3059\u3002<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u30fb\u4e2d\u9593\u7533\u544a(\u4e2d\u9593\u7d0d\u4ed8)\u306e\u5bfe\u8c61\u8005\u306f\u5fc5\u305a\u671f\u9650\u307e\u3067\u306b\u4e88\u5b9a\u7d0d\u7a0e\u306e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u3082\u3057\u3001\u671f\u65e5\u307e\u3067\u306b\u7d0d\u4ed8\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u5ef6\u6ede\u7a0e<\/strong>\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p 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style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u524d\u671f\u306e<strong>\u5e74\u7a0e\u984d<\/strong>\u304c\u5206\u304b\u308c\u3070\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e<strong>\u5bfe\u8c61\u8005\u30fb<\/strong><strong>\u7d0d\u4ed8\u671f\u65e5\u30fb<\/strong><strong>\u7d0d\u7a0e\u984d<\/strong>\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u91d1\u306f\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u30fb\u6cd5\u4eba\u7a0e\u306e3\u3064\u3042\u308a\u3001\u5404\u7a0e\u76ee\u3054\u3068\u306b\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u3068\u306a\u308b<strong>\u57fa\u6e96\u306e\u91d1\u984d<\/strong>\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e<strong>\u7d0d\u4ed8\u671f\u65e5<\/strong>\u3001\u7d0d\u7a0e\u984d\u306e<strong>\u7b97\u5b9a\u65b9\u6cd5<\/strong>\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u4e00\u3064\u3072\u3068\u3064\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u306f\u524d\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304c15\u4e07\u5186\u4ee5\u4e0a\u3067\u5bfe\u8c61\u3068\u306a\u308b<\/h3>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/Estimatedincometaxpayment-1703237417.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u524d\u671f\u306e<strong>\u5e74\u7a0e\u984d<\/strong>\u304c<strong>15\u4e07\u5186\u4ee5\u4e0a<\/strong>\u3060\u3063\u305f\u5834\u5408\u306b\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u3068\u306a\u308a\u3001<strong>\u5e74\uff12\u56de<\/strong>\u306e\u4e88\u5b9a\u7d0d\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\u7d0d\u4ed8\u6642\u671f\u306f\u3001\u300c<strong>7\u6708\uff11\u65e5\u301c\uff17\u6708\uff13\uff11\u65e5<\/strong>\u300d\u3068\u300c<strong>\uff11\uff11\u6708\uff11\u65e5\u301c\uff11\uff11\u6708\uff13\uff10\u65e5<\/strong>\u300d\u3067\u3059\u3002<br \/>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u306f\u30016\u6708\u4e2d\u65ec\u306b\u7a0e\u52d9\u7f72\u3088\u308a\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u901a\u77e5\u66f8\u306b\u3088\u308b\u78ba\u8a8d\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p class=\"\">\u6240\u5f97\u7a0e\u306e<strong>\u7b97\u5b9a\u65b9\u6cd5<\/strong>\u306f\u3001<strong>\u524d\u5e74(\u671f)\u306e<\/strong><strong>\u5e74\u9593\u7a0e\u984d\u30923\u5206\u306e1<\/strong>\u306e\u91d1\u984d\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u91d1\u984d\u4f8b\u306f\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p class=\"\"><strong><span class=\"f-marker-p\">\u25a0\u5177\u4f53\u4f8b\uff1a\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u304c30\u4e07\u5186\u5834\u5408<\/span><\/strong>\u524d\u5e74(\u671f)\u306e<strong>\u5e74\u9593\u7a0e\u984d\u30923\u5206\u306e1<\/strong>\u304c1\u671f\u3042\u305f\u308a\u306e\u91d1\u984d\u3068\u306a\u308b\u305f\u3081\u3001\u6b21\u306e\u901a\u308a\u3067\u3059\u3002<br \/>\u7b2c1\u671f\uff1a10\u4e07\u5186<br \/>\u7b2c2\u671f\uff1a10\u4e07\u5186<\/p>\n<p class=\"\">\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u306f\u300c\u4eca\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304b\u3089\u4e0a\u8a18\u4e88\u5b9a\u7d0d\u7a0e\u3067\u652f\u6255\u3063\u305f\u984d\uff0820\u4e07\u5186\uff09\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u300d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u6d88\u8cbb\u7a0e\u306f\u524d\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304c48\u4e07\u5186\u4ee5\u4e0a\u3067\u5bfe\u8c61\u3068\u306a\u308b<\/h3>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/Interimtaxreturnforconsumptiontax-1703239205.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u524d\u671f\u306e\u5e74\u7a0e\u984d\u304c<strong>48\u4e07\u5186\u3092\u8d85\u3048\u308b<\/strong>\u5834\u5408\u306b\u4e2d\u9593\u7533\u544a(\u4e2d\u9593\u7d0d\u4ed8)\u306e\u5bfe\u8c61\u8005\u3068\u306a\u308a\u3001\u524d\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u306b\u3088\u3063\u3066<strong>\u7d0d\u4ed8\u306e\u56de\u6570<\/strong><strong>\u3068\u671f\u65e5\u3001\u4e2d\u9593\u7533\u544a\u984d<\/strong>\u304c\u4e0a\u56f3\u306e\u901a\u308a\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u7d0d\u4ed8\u671f\u65e5\u306f\u3001\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u6b21\u306e\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6cd5\u4eba\u3068\u500b\u4eba\u3067\u3082\u7d30\u304b\u306a\u70b9\u304c\u7570\u306a\u308b\u305f\u3081\u3001\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\uff1e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6609.htm\" target=\"_blank\" rel=\"noopener\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300cNo.6609\u2003\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u300d<\/a><\/p>\n<p class=\"\">\u4e2d\u9593\u7533\u544a\u984d\u306e<strong>\u7b97\u5b9a\u65b9\u6cd5<\/strong>\u306f\u6b21\u306e\u3088\u3046\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\u591a\u304f\u306e\u5bfe\u8c61\u8005\u304c\u8a72\u5f53\u3059\u308b\u3068\u601d\u308f\u308c\u308b\u3001\u5e74\u95931\u56de\u53ca\u30733\u56de\u306e\u5834\u5408\u3092\u4e00\u4f8b\u3068\u3057\u3066\u8a18\u8f09\u3057\u307e\u3059\u3002<\/p>\n<p class=\"\"><span class=\"f-marker-p\"><strong>\u25a0\u5177\u4f53\u4f8b1\uff1a<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u304c50\u4e07\u5186\u306e\u5834\u5408<\/span><\/strong><\/span><br \/><strong>48\u4e07\u5186\u8d85\uff5e400\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53<\/strong>\u3059\u308b\u305f\u3081\u3001\u5e74\u9593\u306e<strong>\u4e2d\u9593\u7533\u544a\u306f1\u56de<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u7d0d\u7a0e\u984d\u306f\u3001<strong>\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u306e2\u5206\u306e1<\/strong>\u3068\u306a\u308b\u305f\u308125\u4e07\u5186\u3067\u3059\u3002<\/p>\n<p class=\"\"><strong><span class=\"f-marker-p\">\u25a0\u5177\u4f53\u4f8b2\uff1a<span style=\"font-size: 16px; color: #333333;\">\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u304c500\u4e07\u5186\u306e\u5834\u5408<\/span><\/span><\/strong><strong>400\u4e07\u5186\u8d85\uff5e4,800\u4e07\u5186\u4ee5\u4e0b\u306b\u8a72\u5f53<\/strong>\u3059\u308b\u305f\u3081\u3001\u5e74\u9593\u306e<strong>\u4e2d\u9593\u7533\u544a\u306f3\u56de<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\u7d0d\u7a0e\u984d\u306f\u3001<strong>\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u306e4\u5206\u306e1\u3068\u306a\u308b<\/strong>\u305f\u3081\u30011\u56de\u3042\u305f\u308a125\u4e07\u5186\u3067\u3053\u306e\u984d\u3092\u4e2d\u9593\u7533\u544a(\u4e2d\u9593\u7d0d\u4ed8)\u3068\u3057\u30663\u56de\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a(\u6c7a\u7b97)\u306e\u969b\u306e\u7d0d\u7a0e\u984d\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c\u4eca\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304b\u3089\u4e0a\u8a18\u4e88\u5b9a\u7d0d\u7a0e\u3067\u652f\u6255\u3063\u305f\u984d\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u300d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u307e\u305f\u3001\u4e2d\u9593\u300c\u7533\u544a\u300d\u3068\u3044\u3046\u5236\u5ea6\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u5b9f\u52d9\u4e0a\u306f\u4e0a\u8a18\u91d1\u984d\u306e\u4e2d\u9593\u7533\u544a(\u4e2d\u9593\u7d0d\u7a0e)\u306e\u984d\u3092\u7d0d\u4ed8\u3060\u3051\u884c\u3048\u3070\u3088\u304f\u3001\u7533\u544a\u81ea\u4f53\u306f\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u4e2d\u9593\u7533\u544a\u306b\u304b\u304b\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<h3>\u6cd5\u4eba\u7a0e\u306f\u524d\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304c20\u4e07\u5186\u8d85\u3067\u5bfe\u8c61\u3068\u306a\u308b<\/h3>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/Interimcorporatetaxreturn-1703244653.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p class=\"\">\u524d\u671f\u306e\u6cd5\u4eba\u7a0e\u306e\u5e74\u7a0e\u984d\u304c<strong>20\u4e07\u5186\u3092\u8d85\u3048\u308b<\/strong>\u5834\u5408\u306b\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u3068\u306a\u308a<strong>\u5e74\uff11\u56de<\/strong>\u306e\u4e88\u5b9a\u7d0d\u7a0e\u304c\u767a\u751f\u3057\u307e\u3059\u3002<br \/>\u7d0d\u4ed8\u6642\u671f\u306f\u3001\u300c\u4e8b\u696d\u5e74\u5ea6\u958b\u59cb\u304b\u3089\u534a\u5e74\u3092\u7d4c\u904e\u3057\u305f\u6708\u304b\u3089\uff12\u30f6\u6708\u4ee5\u5185\u300d\u306e\uff11\u56de\u3067\u3059<br \/>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u5bfe\u8c61\u8005\u306f\u3001e-Tax\u53c8\u306f\u7a0e\u52d9\u7f72\u3088\u308a\u901a\u77e5\u66f8\u304c\u9001\u4ed8\u3055\u308c\u307e\u3059\u306e\u3067\u3001\u901a\u77e5\u66f8\u306b\u3088\u308b\u78ba\u8a8d\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u6cd5\u4eba\u7a0e\u306e<strong>\u7b97\u5b9a\u65b9\u6cd5<\/strong>\u306f\u3001<strong>\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u30922\u5206\u306e1<\/strong>\u306b\u3057\u305f\u91d1\u984d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><strong><span class=\"f-marker-p\">\u25a0\u5177\u4f53\u4f8b\uff1a\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u304c40\u4e07\u5186\u5834\u5408<\/span><\/strong>\u524d\u5e74(\u671f)\u306e\u5e74\u9593\u7a0e\u984d\u30922\u5206\u306e1\u306b\u3057\u305f\u91d1\u984d\u3068\u306a\u308b\u305f\u3081\u300120\u4e07\u5186\u3068\u306a\u308a\u307e\u3059<\/p>\n<p class=\"\">\u6cd5\u4eba\u7a0e\u3082\u3001\u78ba\u5b9a\u7533\u544a(\u6c7a\u7b97)\u306e\u969b\u306f\u3001\u4e0a\u8a18\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u306b\u300c\u4eca\u5e74\u5ea6\u306e\u5e74\u7a0e\u984d\u304b\u3089\u4e0a\u8a18\u4e88\u5b9a\u7d0d\u7a0e\u3067\u652f\u6255\u3063\u305f\u984d(20\u4e07\u5186)\u3092\u5dee\u3057\u5f15\u3044\u305f\u6b8b\u984d\u300d\u3092\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u4e2d\u9593\u7533\u544a\u306b\u304b\u304b\u308b\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306e\u6271\u3044\u3082\u3001\u6d88\u8cbb\u7a0e\u3068\u540c\u69d8\u306b\u63d0\u51fa\u304c\u3042\u3063\u305f\u3082\u306e\u3092\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u4e2d\u9593\u7533\u544a\u306b\u3088\u308a\u7b97\u51fa\u3055\u308c\u305f\u7a0e\u984d\u3092\u7d0d\u4ed8\u3059\u308b\u306e\u307f\u3067\u5b9f\u52d9\u4e0a\u306f\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h2>3.\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306f5\u3064<\/h2>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/0CfLiU69tzNyrFjqalVZe4hE1-1703461045.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7d0d\u4ed8\u65b9\u6cd5\u306f\u3001\u3054\u81ea\u5b85\u3067\u7d0d\u4ed8\u304c\u53ef\u80fd\u306a\u632f\u66ff\u7d0d\u4ed8\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3068\u624b\u8efd\u306b\u7d0d\u4ed8\u304c\u3067\u304d\u308b\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u3068\u76f4\u63a5\u7d0d\u4ed8\u306e5\u3064\u3042\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u305d\u308c\u305e\u308c\u8981\u70b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u632f\u66ff\u7d0d\u4ed8<\/h3>\n<p class=\"\"><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/TFwXCIdNivjhSLGkeZyMO0cnY-1703462395.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u632f\u66ff\u7d0d\u4ed8\u3068\u306f\u3001<strong>\u4e8b\u524d\u306b\u767b\u9332\u3092\u884c\u3063\u305f\u53e3\u5ea7\u304b\u3089\u4e00\u5b9a\u306e\u671f\u65e5\u306b\u306a\u308b\u3068\u81ea\u52d5\u3067\u5f15\u304d\u843d\u3068\u3055\u308c\u308b\u7d0d\u4ed8\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<br \/>\u7d0d\u4ed8\u304c\u53ef\u80fd\u306a\u7a0e\u91d1\u306f\u3001<strong>\u6240\u5f97\u7a0e\uff08\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\uff09\u3068\u6d88\u8cbb\u7a0e\u306e\u307f<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p class=\"\">\u4e00\u5ea6\u53e3\u5ea7\u767b\u9332\u306e\u624b\u7d9a\u304d\u3092\u6e08\u307e\u305b\u308b\u3068\u3001\u7fcc\u671f\u4ee5\u964d\u306f\u81ea\u52d5\u3067\u632f\u66ff\u7d0d\u7a0e\u53e3\u5ea7\u304b\u3089\u5f15\u304d\u843d\u3068\u3057\u3055\u308c\u308b\u305f\u3081\u3001\u6bce\u5e74\u652f\u6255\u3044\u624b\u7d9a\u304d\u304c\u9762\u5012\u306b\u601d\u3063\u3066\u3044\u308b\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p class=\"\">\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24100020.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u632f\u66ff\u7d0d\u7a0e\u306b\u3088\u308b\u7d0d\u4ed8\u624b\u7d9a\u304d\u300d<\/a><\/p>\n<h3>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/OqWZ3B9caU6EXw0QJ1pfYA4Lx-1703462653.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8\u306f\u3001<strong>\u4e8b\u524d\u306e\u624b\u7d9a\u304d\u304c\u4e0d\u8981\u3067\u5c02\u7528\u306e\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30b5\u30a4\u30c8\u304b\u3089\u7d0d\u4ed8\u3092\u884c\u3046\u65b9\u6cd5<\/strong>\u3067\u3059\u3002<strong>\u3059\u3079\u3066\u306e\u7a0e\u76ee\u306b\u5bfe\u5fdc<\/strong>\u3057\u3066\u304a\u308a\u3001<strong>24\u6642\u9593\u7d0d\u4ed8\u306e\u624b\u7d9a\u304d\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002\u307e\u305f\u3001\u5229\u7528\u3059\u308b\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306b\u3088\u3063\u3066\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u4f1a\u793e\u5074\u3067\u5206\u5272\u6255\u3044\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3067\u3001\u304a\u597d\u304d\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u304a\u624b\u8efd\u306b\u7d0d\u4ed8\u3092\u3057\u305f\u3044\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br \/>\u203b\u7d0d\u7a0e\u984d\u306b\u52a0\u3048\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u306e\u6c7a\u6e08\u624b\u6570\u6599\u304c\u767a\u751f\u3059\u308b\u305f\u3081\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p class=\"\">\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/nofu-shomei\/nofu\/credit_nofu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u7d0d\u4ed8\u306e\u304a\u624b\u7d9a\u304d\u300d<\/a><s><\/s><\/p>\n<h3>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/eGpHYnPwUvVTamOLXZx7IlQkc-1703463388.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306f\u3001e-Tax\u3092\u5229\u7528\u3057\u305f\u7d0d\u4ed8\u65b9\u6cd5\u3067\u3001\u5373\u65e5\u53c8\u306f\u6307\u5b9a\u3057\u305f\u671f\u65e5\u306b\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u304c\u3067\u304d\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u7a0e\u76ee\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u3059\u3067\u306b\u7d0d\u671f\u9650\u3092\u7d4c\u904e\u3057\u3066\u3044\u308b\u5834\u5408\u306b\u306f\u5206\u5272\u7d0d\u4ed8\u306e\u8a2d\u5b9a\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6bce\u5e74\u81ea\u5206\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u7d0d\u4ed8\u3092\u3057\u305f\u3044\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u304a\u624b\u7d9a\u304d\u300d<\/a><\/p>\n<h3>\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/Iy78AFKQPN4RwhOrbiaJEu5nd-1703462743.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u5c4a\u3044\u305f\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u5c02\u7528\u306e\u7d0d\u4ed8\u66f8\u3092\u4f7f\u7528\u3057\u3001\u304a\u8fd1\u304f\u306e\u30b3\u30f3\u30d3\u30cb\u3067\u7d0d\u4ed8\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u3059\u3079\u3066\u306e\u7a0e\u76ee\u306e\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u307e\u3059\u304c\u3001\u5229\u7528\u53ef\u80fd\u984d\u304c30\u4e07\u4ee5\u4e0b\u306a\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u304a\u6642\u9593\u306b\u3068\u3089\u308f\u308c\u305a\u306b\u304a\u624b\u8efd\u306b\u7d0d\u4ed8\u3092\u884c\u3044\u305f\u3044\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p class=\"\">\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/conveni_qr_nofu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u306e\u304a\u624b\u7d9a\u304d\uff08QR\u30b3\u30fc\u30c9\uff09\u300d<\/a><br \/>\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_houhou_conveni.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u30b3\u30f3\u30d3\u30cb\u7d0d\u4ed8\u306e\u304a\u624b\u7d9a\u304d\uff08\u30d0\u30fc\u30b3\u30fc\u30c9\uff09\u300d<\/a><\/p>\n<h3>\u76f4\u63a5\u7d0d\u4ed8<\/h3>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/vrNxFWh74f8cqDlQGmPBSeMCs-1703462798.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/>\u76f4\u63a5\u7d0d\u4ed8\u306f\u3001\u73fe\u91d1\u3068\u7d0d\u4ed8\u66f8\u3092\u6301\u3063\u3066\u3001\u91d1\u878d\u6a5f\u95a2\u53c8\u306f\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u3066\u7d0d\u4ed8\u3092\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u7d0d\u4ed8\u66f8\u304c\u304a\u624b\u5143\u306b\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u7a93\u53e3\u306b\u3066\u4f5c\u6210\u304c\u53ef\u80fd\u3067\u3059\u3002\u307e\u305f\u3001\u3059\u3079\u3066\u306e\u7a0e\u76ee\u306b\u5bfe\u5fdc\u3057\u3066\u304a\u308a\u3001\u304a\u652f\u6255\u91d1\u984d\u306e\u5236\u9650\u3082\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4e8b\u524d\u306e\u6e96\u5099\u304c\u9762\u5012\u306a\u4eba\u306b\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_houhou.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u76f4\u63a5\u7d0d\u4ed8\u306e\u304a\u624b\u7d9a\u304d\u300d<\/a><\/p>\n<h2>4.\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5\u306f3\u3064<\/h2>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u30fb\u4e2d\u9593\u7d0d\u4ed8\u306e\u304a\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u6b21\u306e\u65b9\u6cd5\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u30fb\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u5834\u5408\uff1a\u6e1b\u984d\u7533\u8acb\u624b\u7d9a\u3092\u884c\u3046<\/span><br \/>\u30fb\u6cd5\u4eba\u7a0e\u53ca\u3073\u6d88\u8cbb\u7a0e\u306e\u5834\u5408\uff1a\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u4e2d\u9593\u7533\u544a\u3092\u884c\u3046<br \/>\u30fb\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\uff1a\u63db\u4fa1\u306e\u7336\u4e88\u3092\u884c\u3046<\/p>\n<p class=\"\">\u304a\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u306e\u5bfe\u5fdc\u65b9\u6cd5\u306b\u306f\u3001\u7533\u8acb\u307e\u3067\u306e\u671f\u65e5\u3084\u3001\u4e8b\u524d\u306e\u304a\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u3082\u306e\u3082\u3042\u308b\u305f\u3081\u3001\u3054\u81ea\u8eab\u306b\u5408\u3063\u305f\u5bfe\u5fdc\u304c\u3067\u304d\u308b\u3088\u3046\u3001\u3053\u306e\u7ae0\u3067\u305d\u308c\u305e\u308c\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6e1b\u984d\u7533\u8acb\u306b\u3088\u308a\u4e88\u5b9a\u7d0d\u7a0e\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u308b<\/h3>\n<p class=\"\"><span style=\"font-size: 14.6667px; color: #333333;\">\u6e1b\u984d\u7533\u8acb\u3068\u306f\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u7fa9\u52d9\u306e\u3042\u308b\u65b9\u304c\u3001\u5ec3\u696d\u3001\u4f11\u696d\u53c8\u306f\u696d\u6cc1\u4e0d\u632f\u7b49\u306b\u3088\u308a\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u3092\u6c42\u3081\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3001<\/span>\u4e88\u5b9a\u7d0d\u7a0e\u306e\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u300c<strong>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8<\/strong>\u300d\u3092<strong>\u7a0e\u52d9\u7f72<\/strong>\u306b<strong>7\u670815\u65e5<\/strong>\u53c8\u306f<strong>11\u670815\u65e5<\/strong>\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6e1b\u984d\u7533\u8acb\u306b\u3088\u308a\u4e88\u5b9a\u7d0d\u7a0e\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/p>\n<p>\u624b\u7d9a\u304d\u3068\u3057\u3066\u306f\u3001\u300c<strong>\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u66f8\u300d<\/strong>\u3092<span style=\"font-size: 16px; color: #000000;\">\u305d\u306e\u5e74\u306e7\u67081\u65e5\u304b\u30897\u670815\u65e5\u53c8\u306f<span style=\"font-size: 16px; color: #000000;\">\u305d\u306e\u5e74\u306e11\u67081\u65e5\u304b\u308911\u670815\u65e5\u307e\u3067\u306b<\/span><\/span>\u4f5c\u6210\u306e\u4e0ae-Tax\u53c8\u306f\u7a93\u53e3\u306b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u307e\u305f\u3001\u6dfb\u4ed8\u66f8\u985e\u3068\u3057\u3066\u300c<span style=\"font-size: 16px; color: #333333;\">\u7533\u544a\u7d0d\u7a0e\u898b\u7a4d\u984d\u306e\u8a08\u7b97\u306e\u57fa\u790e\u3068\u306a\u308b\u4e8b\u5b9f\u3092\u8a18\u8f09\u3057\u305f\u66f8\u985e\u300d\u304c\u5fc5\u8981\u3067\u3059\u306e\u3067\u3001\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306e\u30ea\u30f3\u30af\u3092\u5fa1\u89a7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<p>\uff1e\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/02.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u624b\u7d9a\u300d<\/a><\/p>\n<h3>\u6cd5\u4eba\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306f\u4eee\u6c7a\u7b97\u306b\u3088\u308a\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u308b<\/h3>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u6cd5\u4eba\u3067\u3001\u6cd5\u4eba\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306e\u4e2d\u9593\u7d0d\u4ed8\u984d<\/span><span style=\"font-size: 16px; color: #333333;\">\u306e\u652f\u6255\u3044\u304c\u56f0\u96e3\u306a\u5834\u5408\u3001<span style=\"font-size: 16px; color: #333333;\"><strong>\u5404\u4e2d\u9593\u7533\u544a\u306e\u5bfe\u8c61\u3068\u306a\u308b\u8ab2\u7a0e\u671f\u9593\u306e\u672b\u65e5\u306e\u7fcc\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185<\/strong>\u306b<\/span><strong>\u4eee\u6c7a\u7b97<\/strong>\u306b\u3088\u308a\u4f5c\u6210\u3057\u305f<strong>\u4e2d\u9593\u7533\u544a\u66f8<\/strong>\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u4e2d\u9593\u7d0d\u4ed8\u984d\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\u4e2d\u9593\u7533\u544a\u3092\u3059\u308b\u3068\u3001<\/span>\u4eca\u671f\u306e\u5b9f\u7e3e\u3067\u4eee\u6c7a\u7b97\u3092\u3057\u3001\u305d\u306e\u91d1\u984d\u3092\u5143\u306b\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3092\u7b97\u5b9a\u3059\u308b\u306e\u3067\u3001<strong>\u4eca\u671f\u306e\u58f2\u4e0a\u304c\u8457\u3057\u304f\u4f4e\u4e0b\u3057\u305f\u5834\u5408<\/strong>\u3084\u3001<strong>\u8cc7\u91d1\u7684\u306b\u7d0d\u4ed8\u304c\u96e3\u3057\u3044\u5834\u5408<\/strong>\u306b\u306f\u3001<strong>\u7d0d\u4ed8\u984d\u3092<\/strong><strong>\u6e1b\u984d\u53c8\u306f\u30bc\u30ed<\/strong>\u306b\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u3057\u304b\u3057\u3001\u4e2d\u9593\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u307e\u3067\u306b\u4eee\u6c7a\u7b97\u306b\u57fa\u3065\u304f\u4e2d\u9593\u7533\u544a\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u524d\u3082\u3063\u3066\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306e\u30ea\u30f3\u30af\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\uff1e\u53c2\u8003<\/span>\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shohi\/6609.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u4e2d\u9593\u7533\u544a\u306e\u65b9\u6cd5\u300d<\/a><\/p>\n<h3>\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u306b\u306f\u63db\u4fa1\u306e\u7336\u4e88\u3092\u691c\u8a0e\u3059\u308b<\/h3>\n<p class=\"\"><span style=\"color: #000000;\">\u6e1b\u984d\u7533\u8acb\u53ca\u3073\u4eee\u6c7a\u7b97<\/span>\u3067\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u306b\u306f\u3001<strong>\u63db\u4fa1\u306e\u7336\u4e88\u7533\u8acb\u66f8<\/strong>\u3092<span style=\"font-size: 15px; color: #333333;\"><strong>\u7d0d\u4ed8\u3059\u3079\u304d\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\u304b\u30896\u304b\u6708\u4ee5\u5185<\/strong>\u306b<strong>\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa<\/strong>\u3059\u308b\u3053\u3068\u3067\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3092<strong>\u539f\u52471\u5e74\u9593\u306b\u9650\u308a\u5206\u5272<\/strong>\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p class=\"\">\u7533\u8acb\u65b9\u6cd5\u306fe-Tax\u53c8\u306f\u66f8\u9762\u306b\u3066\u7533\u8acb\u66f8\u3092\u4f5c\u6210\u3057\u3001<span style=\"font-size: 14.6667px; color: #000000;\">\u300c<strong>\u8ca1\u7523\u53ce\u652f\u72b6\u6cc1\u66f8<\/strong>\u300d\u53ca\u3073\u300c<span style=\"font-size: 14.6667px; color: #000000;\"><strong>\u62c5\u4fdd\u63d0\u4f9b\u66f8<\/strong>\u300d\u3092\u6dfb\u4ed8\u3057\u3066<span style=\"font-size: 14.6667px; color: #000000;\">\u56fd\u7a0e\u5c40\u53c8\u306f\u7a0e\u52d9\u7f72\u3078\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/span><\/span><\/p>\n<p class=\"\">\u63db\u4fa1\u306e\u7336\u4e88\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u5206\u5272\u3067\u7d0d\u3081\u308b\u3053\u3068\u3060\u3051\u3067\u306a\u304f\u3001\u7d0d\u4ed8\u671f\u65e5\u3092\u904e\u304e\u3066\u7d0d\u4ed8\u3059\u308b\u969b\u306b\u767a\u751f\u3059\u308b\u5ef6\u6ede\u7a0e\u3092\u8efd\u6e1b\u30fb\u514d\u9664\u3067\u304d\u308b\u306e\u3067\u3001\u4e88\u5b9a\u7d0d\u7a0e\u306e\u6e1b\u984d\u304c\u898b\u8fbc\u3081\u306a\u3044\u5834\u5408\u306b\u306f\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u5177\u4f53\u7684\u306a\u63db\u4fa1\u306e\u7336\u4e88\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5\u3084\u63d0\u51fa\u671f\u65e5\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u30ea\u30f3\u30af\u3054\u89a7\u4e0b\u3055\u3044\u3002<\/p>\n<p class=\"\"><span style=\"font-size: 16px; color: #333333;\">\uff1e\u53c2\u8003<\/span>\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200039.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u63db\u4fa1\u306e\u7336\u4e88\u306e\u7533\u8acb\u624b\u7d9a\u300d<\/a><\/p>\n<h2>6.\u4e88\u5b9a\u7d0d\u7a0e\u306b\u95a2\u3059\u308bQ&amp;A<\/h2>\n<p class=\"\">\u4e88\u5b9a\u7d0d\u7a0e\u3068\u3044\u3046\u8a00\u8449\u306f\u666e\u6bb5\u8033\u306b\u3059\u308b\u3053\u3068\u304c\u306a\u3044\u305f\u3081\u3001\u5236\u5ea6\u306e\u5185\u5bb9\u306b\u3064\u3044\u3066\u8abf\u3079\u3066\u3082\u591a\u304f\u306e\u7591\u554f\u304c\u6b8b\u308a\u3001\u305d\u306e\u7591\u554f\u3092\u89e3\u6c7a\u3067\u304d\u306a\u3044\u3068\u4e8b\u696d\u3092\u884c\u3063\u3066\u3044\u304f\u4e0a\u3067\u4e0d\u5b89\u306b\u306a\u308b\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<p class=\"\">\u3053\u306e\u7ae0\u3067\u306f\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u59cb\u3081\u3066\u8abf\u3079\u305f\u65b9\u304c\u6301\u3064\u7591\u554f\u306b\u3064\u3044\u3066\u3001\u3044\u304f\u3064\u304b\u30d4\u30c3\u30af\u30a2\u30c3\u30d7\u3057\u3066\u304a\u7b54\u3048\u3057\u307e\u3059\u3002\u5c11\u3057\u3067\u3082\u4e88\u5b9a\u7d0d\u7a0e\u306b\u3064\u3044\u3066\u306e\u7591\u554f\u3092\u89e3\u6d88\u3057\u3001\u4e0d\u90fd\u5408\u306a\u304f\u4e8b\u696d\u306e\u904b\u55b6\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u4e88\u5b9a\u7d0d\u7a0e\u3092\u7d0d\u4ed8\u3057\u306a\u304b\u3063\u305f\u3089\u3069\u3046\u306a\u308b\u306e\uff1f<\/h3>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u3092\u671f\u9650\u307e\u3067\u306b\u7d0d\u4ed8\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u671f\u9650\u304b\u3089\u7d0d\u4ed8\u3055\u308c\u308b\u65e5\u307e\u3067\u5ef6\u6ede\u7a0e\u304c\u767a\u751f\u3057\u8ffd\u52a0\u3067\u7d0d\u4ed8\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\u7d0d\u4ed8\u3092\u5fd8\u308c\u3066\u3044\u305f\u5834\u5408\u306b\u306f\u901f\u3084\u304b\u306b\u7d0d\u4ed8\u3092\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\u304a\u652f\u6255\u3044\u304c\u96e3\u3057\u3044\u5834\u5408\u306b\u306f\u3001\u4e0a\u8a18\u306b\u8a18\u8f09\u304c\u3042\u308a\u307e\u3059\u6e1b\u984d\u7533\u8acb\u3084\u63db\u4fa1\u306e\u7336\u4e88\u306e\u7533\u8acb\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p class=\"\">\uff1e\u53c2\u8003\uff1a\u200b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u300c\u5ef6\u6ede\u7a0e\u306e\u5272\u5408\u3068\u7b97\u5b9a\u65b9\u6cd5\u300d<\/a>\u200b\u200b\u200b<\/p>\n<h3>\u4e88\u5b9a\u7d0d\u7a0e\u984d\u3092\u6255\u3044\u3059\u304e\u305f\u3089\u8fd4\u3063\u3066\u304f\u308b\uff1f<\/h3>\n<p>\u4e88\u5b9a\u7d0d\u7a0e\u3092\u78ba\u5b9a\u7533\u544a\u6642\u306e\u5e74\u7a0e\u984d\u3088\u308a\u3082\u591a\u304f\u7d0d\u3081\u305f\u5834\u5408\u306b\u306f\u3001\u9084\u4ed8\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\u9084\u4ed8\u304c\u767a\u751f\u3044\u305f\u3057\u307e\u3059\u3068\u3001\u6240\u5b9a\u306e\u53e3\u5ea7\u3078\u5f8c\u65e5\u5165\u91d1\u3055\u308c\u307e\u3059\u3002<\/p>\n<h3>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4f4f\u6c11\u7a0e\u306f\u4e2d\u9593\u7d0d\u4ed8\u304c\u3042\u308b\u306e\uff1f<\/h3>\n<p class=\"\">\u4f4f\u6c11\u7a0e\u306f\u3001\u524d\u5e74\u306e\u6240\u5f97\u306b\u3088\u308a\u4f4f\u3093\u3067\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u3066\u7a0e\u984d\u304c\u8a08\u7b97\u3055\u308c\u3001\u78ba\u5b9a\u3057\u305f\u7a0e\u984d\u3092\uff16\u6708\u9803\u306b\u500b\u4eba\u307e\u305f\u306f\u4e8b\u696d\u4e3b\u306e\u5c4a\u304f\u8ab2\u7a0e\u901a\u77e5\u66f8\u3092\u3082\u3068\u306b\u3001\u5411\u3053\u3046\uff11\u5e74\u5206\u3092\u53ce\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u666e\u901a\u5fb4\u53ce\uff1a\u81ea\u8eab\u3067\u4f4f\u6c11\u7a0e\u3092\u53ce\u3081\u308b\u65b9\u6cd5<br \/>\u7d0d\u4ed8\u671f\u9650\uff1a6\u6708\u30018\u6708\u300110\u6708\u3001\u7fcc\u5e741\u6708\u306e\u5404\u6708\u672b\u307e\u3067<\/p>\n<p>\u7279\u5225\u5fb4\u53ce\uff1a\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3066\u4f1a\u793e\u304c\u652f\u6255\u3046\u65b9\u6cd5<br 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src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/75gWe23wuOYyhABplK1GN0cC8-1703484333.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/cms\/wp-content\/uploads\/2023\/12\/WsaYKG2JQA10OkuCIXg38MF7r-1703483792.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p 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