{"id":1022,"date":"2025-05-07T10:00:18","date_gmt":"2025-05-07T01:00:18","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1022"},"modified":"2025-11-10T17:08:10","modified_gmt":"2025-11-10T08:08:10","slug":"tax-audit-process","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-audit-process","title":{"rendered":"\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u3092\u89e3\u8aac\uff01\u30b9\u30e0\u30fc\u30ba\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u4e57\u308a\u5207\u308b\u30dd\u30a4\u30f3\u30c8\u3068\u306f\uff1f"},"content":{"rendered":"<p><strong>\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff01\u300d<\/strong><\/p>\n<p>\u7a81\u7136\u9023\u7d61\u304c\u6765\u3066\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3092\u544a\u3052\u3089\u308c\u305f\u3089\u3001\u7126\u3063\u3066\u3057\u307e\u3046\u4eba\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u307e\u305a\u306f\u3001\u843d\u3061\u7740\u3044\u3066\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u884c\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/fqw2xl1pn8a-1744181268.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u3092\u3057\u3063\u304b\u308a\u3068\u628a\u63e1\u3059\u308b\u3053\u3068\u3067\u3001\u6e96\u5099\u3059\u3079\u304d\u3053\u3068\u304c\u5206\u304b\u308a\u3001\u843d\u3061\u3064\u3044\u3066\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u51e6\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3088\u3046\u306b\u306a\u308b\u306f\u305a\u3067\u3059\u3002<\/p>\n<h2 id=\"qc31e9htuz8vnvalxvc4\">1.\u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u4efb\u610f\u8abf\u67fb\u3068\u5f37\u5236\u8abf\u67fb\u304c\u3042\u308b<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u3001<strong>\u4efb\u610f\u8abf\u67fb<\/strong>\u3068<strong>\u5f37\u5236\u8abf\u67fb<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 18.9898%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u4efb\u610f\u8abf\u67fb<\/span><\/strong><\/td>\n<td style=\"width: 80.88%;\">\n<p>\u7d0d\u7a0e\u8005\u306e\u5354\u529b\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u308b\u7a0e\u52d9\u8abf\u67fb\u3067\u3059\u3002<br \/>\n\u300c\u4efb\u610f\u300d\u3068\u306f\u3044\u3063\u3066\u3082\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u53d7\u5fcd\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u8abf\u67fb\u3092\u62d2\u5426\u3057\u305f\u308a\u5e33\u7c3f\u3084\u66f8\u985e\u306e\u63d0\u793a\u3092\u62d2\u3080\u306a\u3069\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5fdc\u3058\u306a\u3044\u5834\u5408\u306f\u3001\u7f70\u5247\u3092\u79d1\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18.9898%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u5f37\u5236\u8abf\u67fb<\/span><\/strong><\/td>\n<td style=\"width: 80.88%;\">\n<p>\u56fd\u7a0e\u5c40\u67fb\u5bdf\u90e8\u304c\u5b9f\u65bd\u3059\u308b\u8abf\u67fb\u3067\u3001\u88c1\u5224\u6240\u306e\u4ee4\u72b6\u306b\u3088\u308a\u5f37\u5236\u7684\u306b\u884c\u308f\u308c\u307e\u3059\u3002<br \/>\n\u6df1\u523b\u306a\u8131\u7a0e\u884c\u70ba\u304c\u7591\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306a\u3069\u306b\u5b9f\u65bd\u3055\u308c\u3001\u5211\u4e8b\u4e8b\u4ef6\u3068\u3057\u3066\u7acb\u4ef6\u3055\u308c\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"f-marker-p\">\u4e00\u822c\u7684\u306b\u7a0e\u52d9\u8abf\u67fb\u3068\u3044\u3046\u5834\u5408\u306f\u3001\u4efb\u610f\u8abf\u67fb<\/span>\u3092\u6307\u3057\u307e\u3059\u3002\u4e0d\u6b63\u884c\u70ba\u3084\u60aa\u8cea\u306a\u8131\u7a0e\u304c\u7591\u308f\u308c\u3066\u3044\u308b\u5834\u5408\u306b\u884c\u308f\u308c\u308b\u306e\u304c\u5f37\u5236\u635c\u67fb\u3067\u3059\u3002<\/strong><\/p>\n<h2 id=\"2sxcn8gshdyeqb3f3xswqh\">2.\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u30927\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u78ba\u8a8d<\/h2>\n<p>\u307e\u305a\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u7a0b\u306b\u3064\u3044\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/wbkfmxipmj-1744181328.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"qzo7oayotojqx8914n7ii\">2-1.\u7a0e\u52d9\u8abf\u67fb\u306e\u6e96\u5099<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u6c7a\u307e\u3063\u305f\u3089\u30014\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u5f53\u65e5\u306b\u5411\u3051\u3066\u6e96\u5099\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/o2r3fmb5n5-1744181544.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4 id=\"97jqvvf9vmvctbd1p1rmd6\">STEP1\uff1a\u7a0e\u52d9\u7f72\u304b\u3089\u8abf\u67fb\u901a\u77e5\u3092\u53d7\u3051\u308b<\/h4>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u5834\u5408\u3001\u6700\u521d\u306b\u8abf\u67fb\u5bfe\u8c61\u8005\u3082\u3057\u304f\u306f\u9867\u554f\u7a0e\u7406\u58eb\u306b\u5bfe\u3057\u3001<span style=\"color: #e25041;\">\u8abf\u67fb\u901a\u77e5<\/span><span style=\"color: #000000;\">\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8abf\u67fb\u901a\u77e5\u3067\u306f\u3001\u6b21\u306e\u5185\u5bb9\u304c\u4f1d\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u7a0e\u52d9\u8abf\u67fb\uff08\u5b9f\u5730\u8abf\u67fb\uff09\u3092\u884c\u3046\u3053\u3068<br \/>\n\u30fb\u8abf\u67fb\u5bfe\u8c61\u671f\u9593<br \/>\n\u30fb\u8abf\u67fb\u5bfe\u8c61\u306e\u7a0e\u76ee<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u203b\u9867\u554f\u7a0e\u7406\u58eb\u304c\u304a\u308a\u3001<span style=\"color: #e25041;\">\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8<\/span>\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u5834\u5408\u3001<span class=\"f-marker-p\">\u8abf<\/span><span class=\"f-marker-p\">\u67fb\u901a\u77e5\u30fb\u4e8b\u524d\u901a\u77e5\u3068\u3082\u306b\u8abf\u67fb\u5bfe\u8c61\u8005\u3067\u306f\u306a\u304f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304c\u901a\u77e5\u3092\u53d7\u3051\u307e\u3059\u3002<\/span><\/strong><\/p>\n<div class=\"attention a-3\">\n<p><strong>\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3068\u306f\uff1f<br \/>\n<\/strong>\u7a0e\u7406\u58eb\u30fb\u7a0e\u7406\u58eb\u6cd5\u4eba\u304c\u7a0e\u52d9\u624b\u7d9a\u304d\u3092\u4ee3\u884c\u3059\u308b\u6a29\u9650\u304c\u3042\u308b\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3002\u7a0e\u52d9\u5b98\u516c\u7f72\u306b\u63d0\u51fa\u3059\u308b\u3002<\/p>\n<\/div>\n<p><strong>\u7a0e\u52d9<\/strong><strong>\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<\/strong><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-tax-agency-authorization-certificate\"><strong>\u7a0e\u52d9\u8abf\u67fb\u3067\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u306a\u3089\uff01\u7a0e\u52d9\u4ee3\u7406\u6a29\u9650\u8a3c\u66f8\u3092\u77e5\u3063\u3066\u304a\u3053\u3046<\/strong><\/a><\/p>\n<h4>STEP2\uff1a\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u7a0b\u3092\u6c7a\u5b9a<\/h4>\n<p><strong>\u8abf\u67fb\u901a\u77e5\u3092\u53d7\u3051\u3066\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u65e5\u7a0b\u3092\u8abf\u6574\u3057\u307e\u3059<\/strong>\u3002<\/p>\n<p>\u696d\u52d9\u306e\u72b6\u6cc1\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u6e96\u5099\u671f\u9593\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306e\u4e88\u5b9a\u306a\u3069\u3092\u8e0f\u307e\u3048\u3066\u65e5\u7a0b\u306e\u8abf\u6574\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4>STEP3\uff1a\u7a0e\u52d9\u7f72\u304b\u3089\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u308b<\/h4>\n<p><strong>\u8abf\u67fb\u5bfe\u8c61\u8005\u3001\u3082\u3057\u304f\u306f\u9867\u554f\u7a0e\u7406\u58eb\u306b\u5bfe\u3057\u3066<span style=\"color: #e25041;\">\u4e8b\u524d\u901a\u77e5<\/span><span style=\"color: #000000;\">\u304c\u884c\u308f\u308c\u3001<\/span>\u7a0e\u52d9\u8abf\u67fb\u306e\u8a73\u7d30\u304c\u4f1d\u3048\u3089\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e8b\u524d\u901a\u77e5\u3067\u306f\u3001\u4e3b\u306b\u6b21\u306e\u5185\u5bb9\u304c\u4f1d\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p>\u30fb\u8abf\u67fb\u3092\u958b\u59cb\u3059\u308b\u65e5\u6642<br \/>\n\u30fb\u8abf\u67fb\u3092\u884c\u3046\u5834\u6240\u30fb\u8abf\u67fb\u306e\u76ee\u7684<br \/>\n\u30fb\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u7a0e\u76ee<br \/>\n\u30fb\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u671f\u9593<br \/>\n\u30fb\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5e33\u7c3f\u66f8\u985e\u305d\u306e\u4ed6\u306e\u7269\u4ef6<br \/>\n\u30fb\u305d\u306e\u4ed6\u8abf\u67fb\u306e\u9069\u6b63\u304b\u3064\u5186\u6ed1\u306a\u5b9f\u65bd\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u3057\u3066\u653f\u4ee4\u3067\u5b9a\u3081\u308b\u4e8b\u9805<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u308b\u6642\u671f\u306b\u3064\u3044\u3066\u3001\u8a73\u7d30\u306f\u3053\u3061\u3089<span class=\"f-marker-g\"><br \/>\n<\/span><\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/when-will-the-tax-audit-come\" target=\"_blank\" rel=\"noopener\"><strong>\u200b\u7a0e\u52d9\u8abf\u67fb\u306f\u3044\u3064\u6765\u308b\uff1f\u983b\u5ea6\u3084\u78ba\u7387\u304b\u3089\u5bfe\u7b56\u307e\u3067\u5b8c\u5168\u89e3\u8aac\u200b<\/strong><\/a><\/p>\n<h4 id=\"ajoqnopihbbnb9sxb0283e\">STEP4\uff1a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h4>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u5099\u3048\u3001\u6307\u5b9a\u3055\u308c\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u904e\u53bb\uff13\u5e74\u9593\u306e\u5e33\u7c3f\u3084\u66f8\u985e\u3001\u8cc7\u6599\u3092\u63c3\u3048\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u304b\u3089\u5fc5\u8981\u306a\u66f8\u985e\u3084\u8cc7\u6599\u3092\u6307\u793a\u3055\u308c\u305f\u5834\u5408\u306f\u3001\u3057\u3063\u304b\u308a\u3068\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u4f1a\u793e\u898f\u6a21\u3084\u696d\u754c\u30fb\u696d\u7a2e\u3001\u72b6\u6cc1\u306b\u3082\u3088\u308a\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<p>\u30fb\u7dcf\u52d8\u5b9a\u5143\u5e33\uff08\u5e33\u7c3f\uff09<br \/>\n\u30fb\u73fe\u91d1\u9810\u91d1\u51fa\u7d0d\u5e33<br \/>\n\u30fb\u5728\u5eab\u7968<br \/>\n\u30fb\u7d0d\u54c1\u66f8<br \/>\n\u30fb\u9818\u53ce\u66f8\u306e\u63a7\u3048<br \/>\n\u30fb\u8acb\u6c42\u66f8<br \/>\n\u30fb\u5951\u7d04\u66f8<br \/>\n\u30fb\u7a1f\u8b70\u66f8<br \/>\n\u30fb\u682a\u4e3b\u7dcf\u4f1a\u3084\u53d6\u7de0\u5f79\u4f1a\u7b49\u306e\u8b70\u4e8b\u9332<br \/>\n\u30fb\u52e4\u6020\u7ba1\u7406\u8868<br \/>\n\u30fb\u6e90\u6cc9\u5fb4\u53ce\u7c3f<br \/>\n\u30fb<span style=\"font-size: 15px; color: #191414;\">\u7d66\u4e0e\u53f0\u5e33<\/span>\u3000\u306a\u3069<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u4e0a\u8a18\u4ee5\u5916\u306e\u66f8\u985e\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u63d0\u51fa\u304c\u60f3\u5b9a\u3055\u308c\u308b\u8cc7\u6599\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u6e96\u5099\u3057\u3066\u304a\u307e\u3057\u3087\u3046\u3002\u7528\u610f<span style=\"font-size: 16px; color: #333333;\">\u3057\u305f\u8cc7\u6599\u306b\u4e0d\u8db3\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u671f\u9593\u304c\u9577\u5f15\u304f\u3053\u3068\u3082\u8003\u3048\u3089\u308c\u307e\u3059<\/span>\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306b\u8abf\u67fb\u5b98\u304c\u66f8\u985e\u3092\u9810\u304b\u308b\u3053\u3068\u3082\u3042\u308b\u306e\u3067\u3001\u696d\u52d9\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u30b3\u30d4\u30fc\u3092\u3068\u3063\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308b\u5834\u5408\u306f\u3001\u60f3\u5b9a\u3055\u308c\u308b\u8cea\u554f\u306e\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3082\u6709\u52b9\u3067\u3059\u3002<\/p>\n<p>\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u7528\u610f\u3059\u308b\u969b\u306f\u3001\u6539\u3081\u3066\u7533\u544a\u5185\u5bb9\u3082\u898b\u76f4\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u3001\u7533\u544a\u306e\u4e0d\u5099\u3084\u9593\u9055\u3044\u3001\u7533\u544a\u6f0f\u308c\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u4fee\u6b63\u7533\u544a\u3084<span style=\"font-size: 16px; color: #333333;\">\u671f\u9650\u5f8c\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3059\u3002\u4e8b\u524d\u306b\u7533\u544a\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306b\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3088\u308a\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u3053\u308c\u307e\u3067\u6570\u591a\u304f\u306e<\/span>\u7a0e\u52d9\u8abf\u67fb\u3092\u7acb\u3061\u4f1a\u3063\u3066\u304d\u305f\u7d4c\u9a13\u4e0a\u3001<strong>\uff18\u5272\u4ee5\u4e0a\u306e\u7a0e\u52d9\u8abf\u67fb\u304c\u904e\u53bb\uff13\u5e74\u5206\u306e\u8abf\u67fb<\/strong>\u3067\u6e08\u3093\u3067\u3044\u308b\u3088\u3046\u3067\u3059\u3002\u3057\u304b\u3057\u3001<strong>\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\uff15\u5e74\u9593\u3001\u91cd\u5927\u306a\u4e8b\u5b9f\u304c\u5224\u660e\u3057\u305f\u5834\u5408\u306f\uff17\u5e74\u9593<\/strong>\u9061\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300a\u95a2\u9023\u8a18\u4e8b\u300b<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/kigyou-guide\/tax-investigation-years#4-4\" target=\"_blank\" rel=\"noopener\"><strong>\u7a0e\u52d9\u8abf\u67fb\u306f\u4f55\u5e74\u5206\uff1f3\u5e74\u30fb5\u5e74\u30fb7\u5e74\u306e\u9055\u3044\u3068\u4e8b\u524d\u306b\u3059\u3079\u304d\u3053\u3068\u3092\u89e3\u8aac<\/strong><\/a><\/p>\n<h3 id=\"f1evi4lrqplsk55vb4ckba\">2-2.\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5<\/h3>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306f\u3001\u8abf\u67fb\u5b98\u304c\u4f1a\u793e\u3084\u4e8b\u52d9\u6240\u306a\u3069\u306e\u6307\u5b9a\u3055\u308c\u305f\u5834\u6240\u3092\u8a2a\u554f\u3057\u3001\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6307\u793a\u306b\u5f93\u3063\u3066\u3001\u8cc7\u6599\u3092\u63d0\u51fa\u3057\u305f\u308a\u8cea\u554f\u306b\u7b54\u3048\u308b\u306a\u3069\u3001\u6c42\u3081\u306b\u5fdc\u3058\u305f\u9069\u5207\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u7a0e\u52d9\u8abf\u67fb\u671f\u9593\u306e\u8a73\u7d30\u306f\u3001<a href=\"#9aigqzf2f8q1g6er71otqa\" target=\"_self\"><strong>\u300c\u7b2c3\u7ae0\u3000\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306e\u6d41\u308c\u300d<\/strong><\/a>\u3067\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"i9f2zr4un4ljdwyx7su0b\">2-3.\u7a0e\u52d9\u8abf\u67fb\u7d42\u4e86\u5f8c<\/h3>\n<p>\u7a0e\u52d9\u8abf\u67fb\uff08\u5b9f\u5730\u8abf\u67fb\uff09\u7d42\u4e86\u5f8c\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\uff13\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u3067\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/01culwy7i65x-1744181653.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>&nbsp;<\/p>\n<h4 id=\"jjmatbrbs24nuqsonurbp\">STEP5\uff1a\u7a0e\u52d9\u7f72\u306e\u6307\u6458\u306b\u56de\u7b54\u3059\u308b<\/h4>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u304c\u7d42\u308f\u3063\u3066\u3082\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u554f\u3044\u5408\u308f\u305b\u304c\u3042\u3063\u305f\u308a\u3001\u8ffd\u52a0\u3067\u8cc7\u6599\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u8abf\u67fb\u304c\u7d42\u308f\u3063\u305f\u5f8c\u3082\u3001\u8abf\u67fb\u5b98\u304c\u6301\u3061\u5e30\u3063\u305f\u8cc7\u6599\u3092\u3082\u3068\u306b\u8abf\u67fb\u30fb\u691c\u8a0e\u304c\u7d9a\u304d\u307e\u3059\u3002\u7d50\u679c\u304c\u6765\u308b\u307e\u3067\u306f\u6cb9\u65ad\u3092\u305b\u305a\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u6307\u6458\u306b<\/span>\u9069\u5207\u306b\u5bfe\u51e6\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h4 id=\"8n9ii20fjl8jcuuxlbczt\">STEP6\uff1a\u8abf\u67fb\u7d50\u679c\u306e\u901a\u77e5<\/h4>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u304b\u3089<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>1\uff5e\uff12\u9031\u9593\u3092\u76ee\u5b89\u306b\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u304c\u901a\u9054\u3055\u308c\u307e\u3059\u3002<\/strong><\/span><br \/>\n<span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u898f\u6a21\u304c\u5927\u304d\u3044\u4f1a\u793e\u3084\u554f\u984c\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u30013\u304b\u6708\u4ee5\u4e0a\u304b\u304b\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306f\u30013\u3064\u306b\u5206\u304b\u308c\u307e\u3059\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td colspan=\"2\" style=\"width: 28.776%; background-color: #2969b0;\">\n<div style=\"text-align: center;\"><strong><span style=\"color: #ffffff;\">\u8abf\u67fb\u7d50\u679c<\/span><\/strong><\/div>\n<\/td>\n<td style=\"width: 71.0697%; background-color: #2969b0;\">\n<div style=\"text-align: center;\"><strong><span style=\"color: #ffffff;\">\u5185\u5bb9<\/span><\/strong><\/div>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 12.6255%; background-color: #cccccc; text-align: center;\"><strong>\u662f\u8a8d<\/strong><\/td>\n<td style=\"width: 16.1699%; text-align: center; background-color: #efefef;\"><strong>\u7533\u544a\u662f\u8a8d<\/strong><\/td>\n<td style=\"width: 71.0697%;\">\u7533\u544a\u5185\u5bb9\u306b\u4fee\u6b63\u3059\u3079\u304d\u70b9\u304c\u306a\u304b\u3063\u305f\u5834\u5408\u3002\u66f8\u9762\u3067<strong>\u7533\u544a\u662f\u8a8d\u901a\u77e5\u66f8<\/strong>\u304c\u5c4a\u304f\u3002<\/td>\n<\/tr>\n<tr>\n<td rowspan=\"2\" style=\"width: 12.6302%; background-color: #cccccc; text-align: center;\"><strong>\u5426\u8a8d<\/strong><\/td>\n<td style=\"width: 16.1699%; text-align: center; background-color: #efefef;\"><strong>\u4fee\u6b63\u7533\u544a<\/strong><\/td>\n<td style=\"width: 71.0697%;\">\u7a0e\u52d9\u8abf\u67fb\u3067\u554f\u984c\u70b9\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u8abf\u67fb\u54e1\u304b\u3089\u4fee\u6b63\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u3092\u52e7\u3081\u3089\u308c\u308b\u3002<strong>\u4fee\u6b63\u7533\u544a\u306f\u3001\u7fa9\u52d9\u3067\u306f\u306a\u3044\u3002<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 16.1699%; text-align: center; background-color: #efefef;\"><strong>\u66f4\u6b63<\/strong><\/td>\n<td style=\"width: 71.0697%;\">\u7d0d\u7a0e\u8005\u304c\u4fee\u6b63\u7533\u544a\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u3063\u3066\u554f\u984c\u70b9\u3092\u4fee\u6b63\u3055\u308c\u308b\u3053\u3068\u3002<strong>\u66f4\u6b63\u901a\u77e5\u66f8<\/strong>\u304c\u5c4a\u304f\u306e\u3067\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u984d\u3092\u7d0d\u3081\u308b\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u3092\u53d7\u3051\u3066\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u305f\u5bfe\u51e6\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<h4 id=\"k3w46g2naua59l55gs47c\">STEP7\uff1a\u7d50\u679c\u306b\u5408\u308f\u305b\u305f\u5bfe\u5fdc\u3092\u3059\u308b<\/h4>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306b\u5408\u308f\u305b\u305f\u5bfe\u51e6\u306b\u3064\u3044\u3066\u3001\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/v81om5up37-1744182682.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u306f\u3001\u5927\u304d\u304f\u300c<span style=\"color: #000000;\"><strong>\u662f\u8a8d<\/strong><\/span>\uff08\u4fee\u6b63\u3059\u3079\u304d\u70b9\u304c\u306a\u3044\uff09\u300d\u300c<strong>\u5426\u8a8d<\/strong>\uff08\u8aa4\u308a\u304c\u3042\u3063\u305f\uff09\u300d\u306b\u533a\u5225\u3055\u308c\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u662f\u8a8d\u3055\u308c\u305f\u5834\u5408<\/strong><br \/>\n\u5bfe\u5fdc\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7a0e\u52d9\u8abf\u67fb\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<\/li>\n<li><strong>\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408<\/strong><br \/>\n\u7a0e\u52d9\u7f72\u304b\u3089<strong><span style=\"color: #e25041;\">\u4fee\u6b63\u7533\u544a<\/span><\/strong>\u3092\u6253\u8a3a\u3055\u308c\u307e\u3059\u3002<br \/>\n\u305d\u306e\u5185\u5bb9\u304c\u59a5\u5f53\u3067\u3042\u308c\u3070\u4fee\u6b63\u7533\u544a\u66f8\u3092\u4f5c\u6210\u30fb\u63d0\u51fa\u3057\u3001\u4e0d\u8db3\u5206\u306e\u7a0e\u91d1\u3084\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u5ef6\u6ede\u7a0e\u3001\u904e\u5c11\u7533\u544a\u52a0\u7b97\u7a0e\u306a\u3069\u3092\u7d0d\u3081\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u5b8c\u4e86\u3067\u3059\u3002<\/p>\n<p>\u4fee\u6b63\u7533\u544a\u3092\u884c\u308f\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306b\u3088\u308b<strong><span style=\"color: #e25041;\">\u66f4\u6b63<\/span><\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<br \/>\n\u66f4\u6b63\u901a\u77e5\u66f8\u304c\u5c4a\u304f\u306e\u3067\u3001\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u7a0e\u91d1\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u5185\u5bb9\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001<strong>\u518d\u8abf\u67fb\u8acb\u6c42<\/strong>\u3092\u3057\u305f\u308a\u3001<strong>\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/strong>\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u5831\u544a\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-audit-result-report\">\u7a0e\u52d9\u8abf\u67fb\u306e\u7d50\u679c\u5831\u544a\u306f\u3044\u3064\u51fa\u308b\uff1f\u3069\u3093\u306a\u5185\u5bb9\uff1f\u9069\u5207\u306a\u5bfe\u5fdc\u65b9\u6cd5\u3092\u89e3\u8aac<\/a><\/strong><\/p>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306e\u4fee\u6b63\u7533\u544a\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-amended-declaration\">\u7a0e\u52d9\u8abf\u67fb\u5f8c\u306e\u4fee\u6b63\u7533\u544a\u306f\u3069\u3093\u306a\u624b\u7d9a\u304d\uff1f\u8abf\u67fb\u306e\u6d41\u308c\u3084\u30da\u30ca\u30eb\u30c6\u30a3\u3082\u89e3\u8aac<\/a><\/strong><\/p>\n<h2 id=\"9aigqzf2f8q1g6er71otqa\">3.\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306e\u6d41\u308c<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306e\u6d41\u308c\u3092\u8a73\u3057\u304f\u307f\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/frt56h6xb05-1742709515.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"lqgzbq914he7yj1yjj9ciw\">3-1.\u805e\u304d\u53d6\u308a\u8abf\u67fb\uff08\u521d\u65e5\u306e\u5348\u524d\u4e2d\uff09<\/h3>\n<p><strong>\u5348\u524d10\u6642\u3054\u308d\u306b\u8abf\u67fb\u5b98\u304c\u8a2a\u308c\u3001\u805e\u304d\u53d6\u308a\u8abf\u67fb\u304c\u59cb\u307e\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6700\u521d\u306f\u3001\u96d1\u8ac7\u3084\u4e16\u9593\u8a71\u304b\u3089\u59cb\u307e\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u3055\u308a\u3052\u306a\u304f\u7d4c\u55b6\u72b6\u614b\u3084\u696d\u52d9\u5185\u5bb9\u3001\u793e\u9577\u306e\u79c1\u751f\u6d3b\u306a\u3069\u306b\u3064\u3044\u3066\u89e6\u308c\u3066\u304f\u308b\u3053\u3068\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u767a\u8a00\u306e\u5185\u5bb9\u306b\u306f\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4f55\u3052\u306a\u3044\u4f1a\u8a71\u304b\u3089\u3001\u7d4c\u55b6\u8005\u306e\u7d4c\u6e08\u72b6\u6cc1\u3084\u4e0d\u5be9\u306a\u70b9\u306a\u3069\u3092\u63a2\u308a\u3001\u8abf\u67fb\u3092\u884c\u3046\u3079\u304d\u5185\u5bb9\u3092\u7d5e\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u5b98\u306e\u696d\u52d9\u5185\u5bb9\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<\/strong><a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-inspector\" target=\"_blank\" rel=\"noopener\"><strong>\u7a0e\u52d9\u8abf\u67fb\u5b98\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u3068\u304d\u306b\u4f55\u3092\u3059\u308b\uff1f\u7a0e\u52d9\u8abf\u67fb\u306e\u4e0d\u5b89\u3092\u6e1b\u3089\u305d\u3046\u200b<\/strong><\/a><\/p>\n<h3 id=\"u042bp2xhw10ufuah3n6ci\">3-2.\u5e33\u7c3f\u3084\u66f8\u985e\u306a\u3069\u306e\u8abf\u67fb\uff08\u521d\u65e5\u5348\u5f8c\uff5e\uff09<\/h3>\n<p><strong>\u672c\u683c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u304c\u958b\u59cb\u3055\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u5e33\u7c3f\u3084\u66f8\u985e\u3060\u3051\u3067\u306a\u304f\u3001\u73fe\u91d1\u306e\u7ba1\u7406\u72b6\u6cc1\u3001\u68da\u5378\u8cc7\u7523\u306e\u307b\u304b\u3001\u91d1\u5eab\u306e\u4e2d\u8eab\u3084\u30e1\u30fc\u30eb\u306e\u5185\u5bb9\u3001\u4ed5\u4e8b\u306e\u73fe\u5834\u3001\u4f1a\u793e\u95a2\u4fc2\u8005\u3078\u306e\u805e\u304d\u53d6\u308a\u306a\u3069\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u69d8\u3005\u306a\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3059\u3002<\/p>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u304a\u3051\u308b\u73fe\u91d1\u53d6\u5f15\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u8a73\u7d30\u306f\u3053\u3061\u3089<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/tax-investigation-cash-transaction\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u8abf\u67fb\u3067\u73fe\u91d1\u53d6\u5f15\u306f\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\uff01\uff1f\u305d\u306e\u7406\u7531\u3068\u5bfe\u7b56\u3092\u77e5\u308d\u3046<\/a><\/strong><\/p>\n<h3 id=\"npqh841g09c5l7smp2havl\">3-3.\u554f\u984c\u70b9\u3084\u6307\u6458\u4e8b\u9805\u3001\u4eca\u5f8c\u306b\u3064\u3044\u3066\u8aac\u660e\uff08\u6700\u7d42\u65e5\uff09<\/h3>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u6700\u7d42\u65e5\u306b\u306f\u3001\u8abf\u67fb\u5b98\u304b\u3089\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u95a2\u3059\u308b\u8aac\u660e\u3084\u8abf\u67fb\u3067\u898b\u3064\u304b\u3063\u305f\u554f\u984c\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u8a71\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<h2 id=\"y6uno1gdv7i6098x2wp8c\">4.\u7a0e\u7406\u58eb\u304c\u6559\u3048\u308b\uff01\u30b9\u30e0\u30fc\u30ba\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u4e57\u308a\u5207\u308b\uff16\u3064\u306e\u30dd\u30a4\u30f3\u30c8<\/h2>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3092\u7121\u4e8b\u306b\u4e57\u308a\u5207\u308b\u305f\u3081\u306b\u306f\u3001\u3069\u3093\u306a\u3053\u3068\u306b\u6c17\u3092\u4ed8\u3051\u308c\u3070\u3088\u3044\u306e\u3067\u3057\u3087\u3046\u304b\u3002<br \/>\n6\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96d1\u8ac7\u3082\u805e\u304d\u53d6\u308a\u8abf\u67fb\u3067\u3042\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u308b<\/li>\n<li>\u8abf\u67fb\u306b\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3059\u308b<\/li>\n<li>\u7121\u8cac\u4efb\u306a\u767a\u8a00\u3092\u3057\u306a\u3044<\/li>\n<li>\u5426\u5b9a\u3059\u3079\u304d\u3053\u3068\u306f\u5426\u5b9a\u3059\u308b<\/li>\n<li>\u30df\u30b9\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u5bfe\u51e6\u3057\u3066\u304a\u304f<\/li>\n<li>\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"uutm94hjckm7nf87k1msa\">4-1.\u96d1\u8ac7\u3082\u805e\u304d\u53d6\u308a\u8abf\u67fb\u3067\u3042\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u308b<\/h3>\n<p><strong>\u8abf\u67fb\u5b98\u3068\u306e\u96d1\u8ac7\u3082\u542b\u3081\u3001\u767a\u8a00\u306e\u3059\u3079\u3066\u304c\u7a0e\u52d9\u8abf\u67fb\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u3042\u304b\u3089\u3055\u307e\u306b\u8b66\u6212\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u81ea\u5206\u306e\u8a71\u3057\u3066\u3044\u308b\u5185\u5bb9\u304c\u9069\u5207\u304b\u3092\u5e38\u306b\u610f\u8b58\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u7d4c\u55b6\u8005\u306e\u4ea4\u53cb\u95a2\u4fc2\u3084\u5bb6\u65cf\u69cb\u6210\u3001\u8da3\u5473\u306a\u3069\u3001\u7a0e\u52d9\u8abf\u67fb\u3068\u306f\u95a2\u4fc2\u306a\u3044\u3088\u3046\u306b\u601d\u3048\u308b\u3053\u3068\u3067\u3082\u3001\u8abf\u67fb\u306e\u30d2\u30f3\u30c8\u3068\u306a\u3063\u3066\u3044\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"x56uuszcilorbdcrfvnkn\">4-2.\u8abf\u67fb\u306b\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3059\u308b<\/h3>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u5b98\u306b\u306f\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3057\u3001\u5354\u529b\u3059\u308b\u59ff\u52e2\u3092\u793a\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><span style=\"font-size: 15px;\">\u7121\u793c\u306a\u614b\u5ea6\u3084\u975e\u5354\u529b\u7684\u306a\u59ff\u52e2\u3092\u3068\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u5b98\u306e\u4fe1\u983c\u3092\u5931\u3046\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002\u305d\u306e\u7d50\u679c\u3001\u96a0\u3057\u3054\u3068\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3068\u4e0d\u4fe1\u611f\u3092\u6301\u305f\u308c\u3001\u53b3\u3057\u304f\u8ffd\u53ca\u3055\u308c\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p>\u8aa0\u5b9f\u306b\u793c\u5100\u6b63\u3057\u304f\u63a5\u3059\u308b\u3053\u3068\u306f\u3001\u8abf\u67fb\u5b98\u3068\u306e\u4fe1\u983c\u95a2\u4fc2\u3092\u7bc9\u304d\u3001\u5186\u6ed1\u306b\u7a0e\u52d9\u8abf\u67fb\u3092\u9032\u3081\u308b\u305f\u3081\u306b\u3082\u5927\u5207\u306a\u3053\u3068\u3067\u3059\u3002<\/p>\n<h3 id=\"velxfphby4aremy3lup1o\">4-3.\u7121\u8cac\u4efb\u306a\u767a\u8a00\u3092\u3057\u306a\u3044<\/h3>\n<p><strong>\u8abf\u67fb\u5b98\u306e\u8cea\u554f\u306b\u306f\u6b63\u78ba\u306b\u7b54\u3048\u3001\u7121\u8cac\u4efb\u306b\u305d\u306e\u5834\u9650\u308a\u306e\u56de\u7b54\u3092\u3059\u308b\u3053\u3068\u306f\u907f\u3051\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><span style=\"font-size: 15px;\">\u60f3\u5b9a\u5916\u306e\u3053\u3068\u3092\u805e\u304b\u308c\u3066\u614c\u3066\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3067\u3082\u3001\u78ba\u8a8d\u304c\u5fc5\u8981\u306a\u3053\u3068\u306f\u6642\u9593\u3092\u3082\u3089\u3044\u3001\u6b63\u78ba\u306b\u56de\u7b54\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u56de\u7b54\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u306f\u3001\u7121\u7406\u306b\u8abf\u67fb\u671f\u9593\u4e2d\u306b\u56de\u7b54\u305b\u305a\u306b\u5f8c\u65e5\u56de\u7b54\u3059\u308b\u65e8\u3092\u4f1d\u3048\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><span style=\"font-size: 15px;\">\u7121\u8cac\u4efb\u306a\u56de\u7b54\u3084\u66d6\u6627\u306a\u767a\u8a00\u3092\u3059\u308b\u3068\u3001\u8fbb\u8904\u304c\u5408\u308f\u306a\u304f\u306a\u3063\u3066\u3057\u307e\u3046\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u4e0d\u4fe1\u611f\u3092\u6301\u305f\u308c\u3001\u53b3\u3057\u304f\u8ffd\u53ca\u3055\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<span style=\"font-size: 15px; color: #333333;\">\u865a\u507d\u306e\u56de\u7b54\u306f\u3001\u7f70\u5247\u3092\u53d7\u3051\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/span><\/p>\n<h3 id=\"wa47lb1d75iv6rn2mcmeq\">4-4.\u5426\u5b9a\u3059\u3079\u304d\u3053\u3068\u306f\u5426\u5b9a\u3059\u308b<\/h3>\n<p><strong>\u8abf\u67fb\u5b98\u306b\u8a00\u308f\u308c\u305f\u3053\u3068\u304c\u9593\u9055\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5426\u5b9a\u3059\u308b\u3053\u3068\u3082\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 15px;\">\u8abf\u67fb\u5b98\u304c\u304b\u307e\u3092\u304b\u3051\u308b\u3088\u3046\u306a\u8cea\u554f\u3092\u3057\u3066\u304f\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u30df\u30b9\u306b\u3088\u308b\u9593\u9055\u3044\u3067\u3042\u3063\u3066\u3082\u3001\u300c\u6545\u610f\u306b\u3084\u3063\u305f\u306e\u3067\u306f\u306a\u3044\u304b\u300d\u306a\u3069\u3068\u6c7a\u3081\u3064\u3051\u3089\u308c\u308b\u3068\u8a8d\u3081\u3066\u3057\u307e\u3044\u305f\u304f\u306a\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/span><br \/>\n<span style=\"font-size: 15px;\">\u3057\u304b\u3057\u4e8b\u5b9f\u3067\u306f\u306a\u3044\u3053\u3068\u306f\u3001\u304d\u3063\u3071\u308a\u3068\u5426\u5b9a\u3059\u308b\u3053\u3068\u3082\u5927\u5207\u3067\u3059\u3002<\/span><\/p>\n<h3 id=\"5yn5yq72uxaa01wu5x8vn4\">4-5.\u30df\u30b9\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u5bfe\u51e6\u3057\u3066\u304a\u304f<\/h3>\n<p><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u3001\u7533\u544a\u306e\u5185\u5bb9\u3092\u898b\u76f4\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u3082\u3057\u3001\u4e8b\u524d\u306b\u7533\u544a\u6f0f\u308c\u3084\u7533\u544a\u30df\u30b9\u304c\u898b\u3064\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u524d\u306b\u4fee\u6b63\u7533\u544a\u3084\u671f\u9650\u5f8c\u7533\u544a\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<br \/>\n\u4e8b\u524d\u306b\u4fee\u6b63\u7533\u544a\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u6307\u6458\u3055\u308c\u3066\u304b\u3089\u5bfe\u5fdc\u3059\u308b\u3088\u308a\u3082\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<h3 id=\"mqj88g22hy7vtwsewtm8gp\">4-6.\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064<\/h3>\n<p><strong>\u9867\u554f\u7a0e\u7406\u58eb\u304c\u3044\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd\u3067\u3059\u3002<\/strong><\/p>\n<p>\u9867\u554f\u7a0e\u7406\u58eb\u306e\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u3067\u3001\u30b9\u30e0\u30fc\u30ba\u306a\u7a0e\u52d9\u8abf\u67fb\u306e\u305f\u3081\u306e\u6e96\u5099\u304c\u3067\u304d\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u7a0e\u52d9\u8abf\u67fb\u5f53\u65e5\u306b\u7acb\u3061\u4f1a\u3063\u3066\u3082\u3089\u3046\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u8abf\u67fb\u5b98\u306b\u5bfe\u3057\u3066\u7684\u78ba\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u9867\u554f\u7a0e\u7406\u58eb\u306e\u5b58\u5728\u306f\u3001\u5fc3\u5f37\u3044\u5473\u65b9\u3068\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"71492ufbjuqt978p377poa\">5.\u7a0e\u52d9\u8abf\u67fb\u306b\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span>\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u3001\u5fc3\u5f37\u3044\u5473\u65b9\u306b\u306a\u308b\u3053\u3068\u3092\u304a\u7d04\u675f\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/970kugkajd-1742611307.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u3059\u3079\u3066\u306e\u7a0e\u7406\u58eb\u304c\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u95a2\u3057\u3066\u7d4c\u9a13\u3084\u77e5\u8b58\u304c\u8c4a\u5bcc\u306a\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n<span style=\"font-size: 15px;\">\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u7684\u78ba\u306a\u5224\u65ad\u3084\u5bfe\u5fdc\u304c\u3067\u304d\u306a\u3051\u308c\u3070\u3001\u591a\u304f\u306e\u554f\u984c\u70b9\u3092\u6307\u6458\u3055\u308c\u3001\u591a\u984d\u306e\u8ffd\u5fb4\u8ab2\u7a0e\u3092\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u3082\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<p><strong>\u56fd\u7a0e\u5e81OB\u304c90\u540d\u4ee5\u4e0a\u5728\u7c4d\u3059\u308b\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u5bfe\u3059\u308b\u5727\u5012\u7684\u306a\u5f37\u3055\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u6025\u306a\u7a0e\u52d9\u8abf\u67fb\u306b\u3082\u78ba\u56fa\u305f\u308b\u5bfe\u51e6\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u3069\u3046\u305e\u3054\u5b89\u5fc3\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u304b\u3089\u8abf\u67fb\u304c\u5b8c\u4e86\u3059\u308b\u307e\u3067\u3001\u5168\u529b\u3067\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"hu4h42deovdymp7o1dzqj\">6.\u307e\u3068\u3081<\/h2>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u307e\u3068\u3081\u307e\u3057\u305f\u3002<br \/>\n\u3082\u3046\u4e00\u5ea6\u3001\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306b\u306f\u3001\u4efb\u610f\u8abf\u67fb\u3068\u5f37\u5236\u8abf\u67fb\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u4e00\u822c\u7684\u306a\u7a0e\u52d9\u8abf\u67fb\u306f\u3001<strong><span style=\"color: #e25041;\">\u4efb\u610f\u8abf\u67fb<\/span><\/strong>\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<br \/>\n\u3000<\/li>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u5168\u4f53\u306e\u6d41\u308c\u306f\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/strong><br \/>\n<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/05\/5lxv3x3wi7d-1744182762.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/li>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u3092\u7121\u4e8b\u306b\u4e57\u308a\u5207\u308b\u305f\u3081\u306e6\u3064\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u96d1\u8ac7\u3082\u805e\u304d\u53d6\u308a\u8abf\u67fb\u3067\u3042\u308b\u3053\u3068\u3092\u5fc3\u304c\u3051\u308b<\/li>\n<li>\u8abf\u67fb\u306b\u8aa0\u5b9f\u306b\u5bfe\u5fdc\u3059\u308b<\/li>\n<li>\u7121\u8cac\u4efb\u306a\u767a\u8a00\u3092\u3057\u306a\u3044<\/li>\n<li>\u5426\u5b9a\u3059\u3079\u304d\u3053\u3068\u306f\u5426\u5b9a\u3059\u308b<\/li>\n<li>\u30df\u30b9\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u524d\u306b\u5bfe\u51e6\u3057\u3066\u304a\u304f<\/li>\n<li>\u9867\u554f\u7a0e\u7406\u58eb\u3092\u6301\u3064<\/li>\n<\/ul>\n<\/div>\n<p>\u7a0e\u52d9\u8abf\u67fb\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u6d41\u308c\u3092\u628a\u63e1\u3057\u3066\u5341\u5206\u306b\u6e96\u5099\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u4e0d\u5b89\u3092\u304a\u6301\u3061\u306e\u65b9\u306e\u3054\u53c2\u8003\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u300c\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u3053\u3068\u306b\u306a\u3063\u305f\uff01\u300d \u7a81\u7136\u9023\u7d61\u304c\u6765\u3066\u7a0e\u52d9\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3092\u544a\u3052\u3089\u308c\u305f\u3089\u3001\u7126\u3063\u3066\u3057\u307e\u3046\u4eba\u306f\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002 \u307e\u305a\u306f\u3001\u843d\u3061\u7740\u3044\u3066\u7a0e\u52d9\u8abf\u67fb\u306e\u6d41\u308c\u3092\u62bc\u3055\u3048\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002 \u7a0e\u52d9\u8abf\u67fb\u306f\u3001\u6982\u306d\u4ee5\u4e0b\u306e\u6d41\u308c\u3067\u9032\u884c\u3057 [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1013,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[42],"class_list":["post-1022","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-tax-investigation"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1022","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/comments?post=1022"}],"version-history":[{"count":6,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1022\/revisions"}],"predecessor-version":[{"id":1828,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/1022\/revisions\/1828"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/1013"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=1022"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=1022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}