{"id":1355,"date":"2025-06-27T10:00:19","date_gmt":"2025-06-27T01:00:19","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=1355"},"modified":"2026-03-26T15:03:18","modified_gmt":"2026-03-26T06:03:18","slug":"tax-audit-request-correction","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/tax-audit-request-correction","title":{"rendered":"\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3068\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\uff1f\u305d\u306e\u7406\u7531\u3068\u5bfe\u7b56\u3092\u89e3\u8aac\uff01"},"content":{"rendered":"<p><strong>\u300c\u7a0e\u91d1\u3092\u6255\u3044\u904e\u304e\u3066\u3044\u305f\uff01\u3000\u624b\u7d9a\u304d\u3059\u308c\u3070\u623b\u3063\u3066\u304f\u308b\u306f\u305a\u3060\u300d<\/strong><\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3092\u8aad\u3093\u3067\u3044\u308b\u65b9\u306e\u4e2d\u306b\u306f\u3001\u6255\u3044\u904e\u304e\u3066\u3044\u305f\u7a0e\u91d1\u306b\u6c17\u4ed8\u304d\u3001<strong><span style=\"color: #e25041;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/span><\/strong>\u3092\u691c\u8a0e\u3057\u3066\u3044\u308b\u65b9\u3082\u591a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<br \/>\n<span style=\"font-size: 16px; color: 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id=\"365zj7ilrs51977wb384n1\">1.\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3068\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u672c\u5f53\u304b\uff1f\u3000<\/h2>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u3053\u3068\u306f\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3057\u305f\u5834\u5408\u3001\u7a0e\u52d9\u7f72\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3088\u308a\u3082\u3088\u308a\u8a73\u7d30\u306b\u7533\u544a\u5185\u5bb9\u3092\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001<strong><span class=\"f-marker-p\">\u904e\u53bb\u306e\u78ba\u5b9a\u7533\u544a\u3067\u898b\u843d\u3068\u3055\u308c\u3066\u3044\u305f\u8aa4\u308a\u3084\u4e0d\u6b63\u304c\u767a\u899a\u3059\u308b\u3053\u3068\u3067\u7a0e\u52d9\u8abf\u67fb\u306e\u304d\u3063\u304b\u3051<\/span><\/strong><strong><span class=\"f-marker-p\">\u306b\u306a\u308b<\/span><\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001<strong><span class=\"f-marker-p\">\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u3088\u308b\u9084\u4ed8\u91d1\u306e\u984d\u304c\u5927\u304d\u3044\u5834\u5408<\/span><\/strong>\u3084<strong><span class=\"f-marker-p\">\u6570\u5e74\u9593<\/span><\/strong><strong><span class=\"f-marker-p\">\u7a0e\u52d9\u8abf\u67fb\u304c\u884c\u308f\u308c\u3066\u3044\u306a\u3044\u6cd5\u4eba<\/span><\/strong>\u3082\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308b\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u3092\u8003\u3048\u3066\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u304b\u5426\u304b\u3092\u614e\u91cd\u306b\u5224\u65ad\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/span><\/p>\n<h2 id=\"gs2ua4toe8nbw8j7757c7k\">2.\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u306f\uff1f<\/h2>\n<p><strong><span style=\"color: #e25041;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/span>\u3068\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u671f\u9650\u5f8c\u3001\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u7a0e\u91d1\u3088\u308a\u3082\u591a\u304f\u7d0d\u7a0e\u3057\u3066\u3044\u305f\u308a\u3001\u9084\u4ed8\u3055\u308c\u305f\u7a0e\u91d1\u304c\u5c11\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u6c17\u4ed8\u3044\u305f\u5834\u5408\u306b\u3001<span style=\"font-size: 16px; color: #222222;\">\u6b63\u3057\u3044\u7a0e\u984d\u306b\u4fee\u6b63\u3057\u3001\u7a0e\u91d1\u3092\u9084\u4ed8\u3057\u3066\u3082\u3089\u3046\u305f\u3081\u306e\u624b\u7d9a\u304d<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u7a0e\u52d9\u7f72\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u624b\u7d9a\u304d\u3092\u884c\u3044\u3001\u8a8d\u3081\u3089\u308c\u308b\u3068\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e<\/strong><strong>\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u308b\u30b1\u30fc\u30b9\u306f\u3001\u4ee5\u4e0b\u306e\u3069\u308c\u304b\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3067\u3059\u3002<br \/>\n\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408\u306f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u904e\u5927\u3067\u3042\u308b\u3068\u304d<\/strong><\/li>\n<li><strong>\u7fcc\u671f\u3078\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u984d\u304c\u904e\u5c11\u3067\u3042\u308b\u3068\u304d\u3001\u53c8\u306f\u7fcc\u671f\u306b\u7e70\u308a\u8d8a\u3059\u6b20\u640d\u91d1\u984d\u3092\u8a18\u8f09\u3057\u306a\u304b\u3063\u305f\u3068\u304d<\/strong><\/li>\n<li><strong>\u9084\u4ed8\u91d1\u984d\u304c\u904e\u5c11\u3067\u3042\u308b\u3068\u304d\u3001\u53c8\u306f\u9084\u4ed8\u91d1\u984d\u3092\u8a18\u8f09\u3057\u306a\u304b\u3063\u305f\u3068\u304d<\/strong><\/li>\n<\/ul>\n<p>\u203b\u4e0a\u8a18\u306f\u3001\u6cd5\u4eba\u7a0e\u306e\u5834\u5408<br \/>\n\u7a0e\u76ee\u306b\u3088\u308a\u3001\u6761\u4ef6\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_8.htm\" target=\"_blank\" rel=\"noopener\">C1-12\u3001H1-2\u3000\u6cd5\u4eba\u7a0e\u53ca\u3073\u5730\u65b9\u6cd5\u4eba\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u7a0e\u984d\u7b49\u306b\u3064\u3044\u3066\u306e\u66f4\u6b63\u306e\u8acb\u6c42\uff5c\u56fd\u7a0e\u5e81HP<\/a><\/p>\n<p><strong><span class=\"f-marker-p\">\u306a\u304a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u308f\u306a\u3044\u3053\u3068\u306b\u3088\u308b\u7f70\u5247\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<h3 id=\"66iso8lqtfdqsoogju63fe\">2-1.\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u4fee\u6b63\u7533\u544a\u306e\u9055\u3044<\/h3>\n<p><strong>\u3059\u3067\u306b\u7533\u544a\u3057\u305f\u7d0d\u7a0e\u984d\u3092\u4fee\u6b63\u3059\u308b\u65b9\u6cd5\u3068\u3057\u3066\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u307b\u304b\u306b\u4fee\u6b63\u7533\u544a\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u4fee\u6b63\u7533\u544a\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 19.4589%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 38.6556%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u66f4\u6b63\u306e\u8acb\u6c42<\/span><\/strong><\/td>\n<td style=\"width: 41.8132%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u4fee\u6b63\u7533\u544a<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4589%; background-color: #efefef; text-align: center;\"><strong>\u76ee\u7684<\/strong><\/td>\n<td style=\"width: 38.6556%;\">\u7533\u544a\u306e\u9593\u9055\u3044\u306b\u3088\u308a\u3001<span class=\"f-marker-p\"><strong>\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e\u4fee\u6b63\u30fb\u9084\u4ed8<\/strong><\/span><\/td>\n<td style=\"width: 41.8132%;\">\u7533\u544a\u306e\u9593\u9055\u3044\u306b\u3088\u308a\u3001<span class=\"f-marker-p\"><strong>\u5c11\u306a\u304f\u7533\u544a\u3057\u3066\u3044\u305f\u7a0e\u91d1\u306e\u4fee\u6b63<\/strong><\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4589%; background-color: #efefef; text-align: center;\"><strong>\u671f\u9650<\/strong><\/td>\n<td style=\"width: 38.6556%;\">\u539f\u52475\u5e74\u4ee5\u5185<\/td>\n<td style=\"width: 41.8132%;\">\u671f\u9650\u306a\u3057<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4589%; background-color: #efefef; text-align: center;\"><span style=\"font-size: 16px;\"><strong>\u7a0e\u984d\u306e\u78ba\u5b9a<\/strong><\/span><\/td>\n<td style=\"width: 38.6556%;\">\u7533\u8acb\u5f8c\u3001\u7a0e\u52d9\u7f72\u9577\u306b\u8a8d\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u5fc5\u8981<\/td>\n<td style=\"width: 41.8132%;\"><span style=\"font-size: 16px; color: #222222;\">\u7d0d\u7a0e\u8005\u81ea\u3089\u304c\u7a0e\u984d\u3092\u4fee\u6b63\u3057\u3066\u7533\u544a\u3059\u308b<\/span><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4589%; background-color: #efefef; text-align: center;\"><strong>\u8a3c\u660e\u66f8\u985e\u7b49<\/strong><\/td>\n<td style=\"width: 38.6556%;\">\u7d0d\u7a0e\u8005\u304c\u66f4\u6b63\u306e\u8acb\u6c42\u5185\u5bb9\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u63c3\u3048\u305f\u308a\u3001\u8aac\u660e\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/td>\n<td style=\"width: 41.8132%;\">\u57fa\u672c\u7684\u306b\u3001\u8a3c\u660e\u66f8\u985e\u7b49\u306f\u4e0d\u8981<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 19.4589%; background-color: #efefef; text-align: center;\"><strong>\u6ce8\u610f\u70b9<\/strong><\/td>\n<td style=\"width: 38.6556%;\">\u66f4\u6b63\u306e\u8acb\u6c42\u4ee5\u5916\u306e\u7533\u544a\u5185\u5bb9\u306b\u3082\u8abf\u67fb\u304c\u53ca\u3076\u53ef\u80fd\u6027\u304c\u3042\u308b<\/td>\n<td style=\"width: 41.8132%;\">\u8ffd\u5fb4\u8ab2\u7a0e\u304c\u767a\u751f\u3059\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u3068\u4fee\u6b63\u7533\u544a\u306f\u3001\u3069\u3061\u3089\u3082\u8aa4\u3063\u305f\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7d0d\u3081\u305f\u7a0e\u91d1\u3092\u4fee\u6b63\u3059\u308b\u76ee\u7684\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n<span style=\"font-size: 16px; color: #222222;\">\u3057\u304b\u3057\u3001<strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u7a0e\u984d\u304c\u5b9f\u969b\u3088\u308a\u591a\u304b\u3063\u305f\u5834\u5408<\/strong>\u306b\u6b63\u3057\u3044\u984d\u3078\u8a02\u6b63\u3059\u308b\u3053\u3068\u3067\u3042\u308b\u306e\u306b\u5bfe\u3057\u3001<strong>\u4fee\u6b63\u7533\u544a\u306f\u7a0e\u984d\u304c\u5b9f\u969b\u3088\u308a\u5c11\u306a\u304b\u3063\u305f\u5834\u5408<\/strong>\u306b\u6b63\u3057\u3044\u984d\u3078\u4fee\u6b63\u3059\u308b\u3053\u3068\u3001\u3068\u3044\u3046\u70b9\u306b\u5927\u304d\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"9es8kumjtsqm8k6a14ni1\">3.\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u691c\u8a0e\u3057\u305f\u3044\u30b1\u30fc\u30b9<\/h2>\n<p>\u3053\u308c\u307e\u3067\u8aac\u660e\u3057\u305f\u901a\u308a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u5fc5\u305a\u3057\u3082\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u306b\u306a\u308b\u53ef\u80fd\u6027\u3092\u9451\u307f\u305f\u4e0a\u3067\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u306e\u5fc5\u8981\u6027\u3092\u8e0f\u307e\u3048\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u304b\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u304c\u9593\u8fd1\u3067\u3042\u308b<\/strong><\/li>\n<li><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u88cf\u4ed8\u3051\u308b\u8a3c\u62e0\u66f8\u985e\u304c\u6574\u3063\u3066\u3044\u308b<\/strong><\/li>\n<li><strong>\u5358\u7d14\u306a\u30df\u30b9\u304c\u539f\u56e0<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3 id=\"fgcintp97x4gybfm8avdp\">3-1.\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u304c\u9593\u8fd1\u3067\u3042\u308b<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u3092\u9593\u8fd1\u306b\u63a7\u3048\u3066\u3044\u308b\u4eba\u306f\u3001\u671f\u9650\u524d\u306b\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u304b\u3001\u5426\u304b\u300d\u3092\u518d\u5ea6\u691c\u8a0e\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u300c\u672c\u5f53\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3057\u306a\u304f\u3066\u3044\u3044\u306e\u304b\u300d\u3068\u3044\u3046\u6700\u7d42\u7684\u306a\u5224\u65ad\u3092\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u306b\u3064\u3044\u3066\u306f\u3001\u300c<a href=\"#iblnir4ufh7uel0xmc5v3\" target=\"_self\">4.\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u308b\u671f\u9593<\/a>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"h1e0tfh27fuo40ccrtkmvq\">3-2.\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u88cf\u4ed8\u3051\u308b\u8a3c\u62e0\u66f8\u985e\u304c\u6574\u3063\u3066\u3044\u308b<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u88cf\u4ed8\u3051\u308b\u8a3c\u62e0\u66f8\u985e\u304c\u305d\u308d\u3063\u3066\u3044\u308b\u3068\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7533\u8acb\u304c\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u96e3\u3057\u3055\u306e\u3072\u3068\u3064\u306b\u3001<strong><span class=\"f-marker-p\">\u7d0d\u7a0e\u8005\u304c\u305d\u306e\u4e8b\u5b9f\u3092\u88cf\u4ed8\u3051\u308b\u66f8\u985e\u306e\u63d0\u793a\u3084\u8aac\u660e\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044<\/span><\/strong>\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3059\u3067\u306b\u8a3c\u62e0\u66f8\u985e\u304c\u305d\u308d\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u3092\u8996\u91ce\u306b\u5165\u308c\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"rvn69q8oggqkukkxd7wg2e\">3-3.\u5358\u7d14\u306a\u30df\u30b9\u304c\u539f\u56e0<\/h3>\n<p><strong>\u5358\u7d14\u306a\u30df\u30b9\u304c\u539f\u56e0\u306e\u5834\u5408\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u8a3c\u660e\u3092\u3057\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u96e3\u3057\u3055\u306e\u3072\u3068\u3064\u306b\u3001\u66f4\u6b63\u3059\u3079\u304d\u7406\u7531\u3092\u8a3c\u660e\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u3068\u3044\u3046\u70b9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u4e8b\u5b9f\u304c\u7d4c\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c\u3084\u7a0e\u984d\u63a7\u9664\u304c\u629c\u3051\u3066\u3057\u307e\u3063\u305f\u306a\u3069\u3001\u5358\u7d14\u3067\u8a3c\u660e\u3057\u3084\u3059\u3044\u30df\u30b9\u304c\u539f\u56e0\u306e\u5834\u5408\u306f\u3001\u66f4\u6b63\u306e\u7533\u544a\u3092\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"iblnir4ufh7uel0xmc5v3\">4.\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u308b\u671f\u9593<\/h2>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3001\u57fa\u672c\u7684\u306b\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u3089<span style=\"color: #e25041;\">5\u5e74\u4ee5\u5185<\/span>\u3067\u3059\u3002<\/strong><\/p>\n<p>\u3053\u306e\u671f\u9593\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u3067\u304d\u306a\u304f\u306a\u308a\u3001\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u306a\u304a\u3001\u5f8c\u767a\u7684\u7406\u7531\u3088\u308b\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u671f\u9650\u306f\u3001\u7406\u7531\u304c\u751f\u3058\u305f\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"shmgol5dg8fwgz4cgzukoo\">5.\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u6d41\u308c<\/h2>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u624b\u7d9a\u304d\u3092\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/0uwemvioyerd-1748006137.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"0q8lsbgk3jx6rpk0453jn5\">5-1.\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u4f5c\u6210<\/h3>\n<p>\u307e\u305a\u306f\u3001\u63d0\u51fa\u3059\u308b\u305f\u3081\u306e\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002\u7533\u8acb\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u66f8<br \/>\n\u30fb\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u8a3c\u660e\u3059\u308b\u6dfb\u4ed8\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306f\u3001\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3001\u3082\u3057\u304f\u306fe-tax\u3067\u4f5c\u6210\u3057\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001<strong>\u7a0e\u76ee\u3084\u66f4\u6b63\u3092\u3059\u308b\u5e74\u5ea6\u306b\u3088\u308a\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u7528\u7d19\u304c\u7570\u306a\u308b<\/strong>\u306e\u3067\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/kosei\/mokuji.htm\" target=\"_blank\" rel=\"noopener\"><strong>H1\u3000\u66f4\u6b63\u306e\u8acb\u6c42\u30fb\u707d\u5bb3\u95a2\u4fc2\uff5c\u56fd\u7a0e\u5e81HP<\/strong><\/a><\/p>\n<div class=\"attention a-3\">\n<p><strong><span class=\"f-marker-p\">\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3000\u4f5c\u6210\u306e\u30dd\u30a4\u30f3\u30c8<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u7406\u7531\u3001\u8acb\u6c42\u3092\u3059\u308b\u306b\u81f3\u3063\u305f\u4e8b\u60c5\u306e\u8a73\u7d30\u7b49\u300d\u306e\u6b04\u306f\u3001<\/span>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u3063\u305f\u7406\u7531\u3092\u3067\u304d\u308b\u3060\u3051\u5177\u4f53\u7684\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u6b04\u5185\u3067\u8aac\u660e\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u5225\u7d19\u306b\u8a18\u5165\u3057\u3001\u6dfb\u4ed8\u3057\u3066\u3082\u304b\u307e\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>&nbsp;<\/p>\n<\/div>\n<ul>\n<li>\n<h4 id=\"fr599mk6oc8dt851au81lp\">\u8a3c\u660e\u66f8\u985e\u3092\u7528\u610f\u3059\u308b<\/h4>\n<\/li>\n<\/ul>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306b\u306f\u3001\u7533\u544a\u3057\u305f\u7a0e\u91d1\u304c\u904e\u5927\u3060\u3063\u305f\u3053\u3068\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u3067\u306f\u3001\u7533\u544a\u3092\u3059\u308b\u7d0d\u7a0e\u8005\u5074\u306b\u305d\u306e\u4e8b\u5b9f\u3092\u8a3c\u660e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e33\u7c3f\u985e\u306e\u5199\u3057\u3084\u9818\u53ce\u66f8\u306a\u3069\u3001\u4e8b\u5b9f\u95a2\u4fc2\u304c\u660e\u3089\u304b\u306b\u306a\u308b\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u4e0d\u8db3\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u8ffd\u52a0\u306e\u8cc7\u6599\u306e\u63d0\u793a\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u4e8b\u5b9f\u3092\u8a3c\u660e\u3057\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u5426\u8a8d\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"ihvynsp12581d0c4ogl0w\">5-2.\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa<\/h3>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3063\u305f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<br \/>\n\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u65b9\u6cd5\u306f\u3001\u6b21\u306e3\u3064\u3067\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\n<ul>\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u63d0\u51fa<\/li>\n<li>\u90f5\u9001<\/li>\n<li>e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u8acb\uff08\u30d1\u30bd\u30b3\u30f3\u306e\u307f\uff09<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"x79nmicgw4f6aoljlwn6oj\">5-3.\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7d50\u679c2\u3064\u306e\u30d1\u30bf\u30fc\u30f3<\/h3>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7d50\u679c\u306e\u901a\u77e5\u306f\u3001\u627f\u8a8d\u3055\u308c\u305f\u5834\u5408\u3068\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"x143e70sbnh7uvgh1r9ckc\">\u30d1\u30bf\u30fc\u30f3\u2460\uff1a\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u627f\u8a8d\u3055\u308c\u305f\u5834\u5408<\/h4>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u7a0e\u52d9\u7f72\u3067\u8a8d\u3081\u3089\u308c\u308b\u3068\u3001\u6307\u5b9a\u3055\u308c\u305f\u9280\u884c\u53e3\u5ea7\u306b\u9084\u4ed8\u91d1\u304c\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<h4 id=\"g5sykshua7539glk6cfurl\">\u30d1\u30bf\u30fc\u30f3\u2461\uff1a\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u5426\u8a8d\u3055\u308c\u305f\u5834\u5408<\/h4>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u5426\u8a8d\u3055\u308c\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u5bfe\u3057\u3066\u305d\u306e\u8acb\u6c42\u3092\u3059\u3079\u304d\u7406\u7531\u304c\u306a\u3044\u65e8\u306e\u901a\u77e5\u66f8\u300d\u304c\u5c4a\u304d\u307e\u3059\u3002<\/p>\n<p>\u901a\u77e5\u66f8\u306b\u306f\u3001\u8acb\u6c42\u304c\u5426\u8a8d\u3055\u308c\u305f\u7406\u7531\u306e\u307b\u304b\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066\u306e\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306e\u6848\u5185\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<h3 id=\"jrjagcy2z8aap5fb1hfjb\">5-4.\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7d50\u679c\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u304c\u5426\u8a8d\u3055\u308c\u3001\u305d\u306e\u6c7a\u5b9a\u306b\u7d0d\u5f97\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001<span style=\"color: #e25041;\">\u4e0d\u670d\u7533\u3057\u7acb\u3066<\/span>\u3092\u884c\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u901a\u77e5\u3092\u53d7\u3051\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30663\u30f6\u6708\u4ee5\u5185\u306b<strong>\u7a0e\u52d9\u7f72\u9577\u306b\u5bfe\u3057\u300c\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u300d<\/strong>\u3082\u3057\u304f\u306f\u3001<strong>\u56fd\u7a0e\u4e0d\u670d\u5be9\u5224\u6240\u9577\u306b\u5bfe\u3057\u300c\u5be9\u67fb\u8acb\u6c42\u300d<\/strong>\u3092\u884c\u306a\u3044\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u518d\u8abf\u67fb\u306e\u8acb\u6c42\u3092\u884c\u306a\u3044\u3001\u305d\u306e\u7d50\u679c\u306b\u7d0d\u5f97\u304c\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u30011\u30f6\u6708\u4ee5\u5185\u306b\u5be9\u67fb\u8acb\u6c42\u3092\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u3055\u3089\u306b\u3001\u5be9\u67fb\u8acb\u6c42\u306b\u7d0d\u5f97\u3067\u304d\u306a\u304b\u3063\u305f\u5834\u5408\u306f\u3001\u88c1\u5224\u6240\u306b\u51e6\u5206\u306e\u53d6\u6d88\u3057\u306e\u8a34\u3048\uff08\u53d6\u6d88\u8a34\u8a1f\uff09\u3092\u8d77\u3053\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"pmcawiro5urfuxc1u5muzw\">6.\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9<\/h2>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u7a0e\u52d9\u8abf\u67fb\u306e\u53ef\u80fd\u6027\u3092\u8e0f\u307e\u3048\u3066\u7533\u8acb\u3092\u5224\u65ad\u3059\u308b<\/strong><\/li>\n<li><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u6b63\u78ba\u306b\u884c\u3046<\/strong><\/li>\n<li><strong>\u5fc5\u8981\u306a\u66f8\u985e\u3092\u78ba\u5b9f\u306b\u305d\u308d\u3048\u308b<\/strong><\/li>\n<li><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3059\u308b<\/strong><\/li>\n<li><strong>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/strong><\/li>\n<\/ul>\n<\/div>\n<h3>6-1.\u7a0e\u52d9\u8abf\u67fb\u306e\u53ef\u80fd\u6027\u3092\u8e0f\u307e\u3048\u3066\u7533\u8acb\u3092\u5224\u65ad\u3059\u308b<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306e\u7533\u8acb\u304c\u304d\u3063\u304b\u3051\u3067\u3001\u7a0e\u52d9\u8abf\u67fb\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p>\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308b\u53ef\u80fd\u6027\u3068\u3068\u3082\u306b\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u884c\u3046\u5fc5\u8981\u6027\u3092\u8003\u3048\u3066\u3001\u7533\u8acb\u3059\u308b\u304b\u5426\u304b\u3092\u5224\u65ad\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"upmwk8mbpmbmqoh9jnyys\">6-2.\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u6b63\u78ba\u306b\u884c\u3046\u3000\u3000<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3088\u308a\u3082\u8a73\u7d30\u306b\u53b3\u3057\u304f\u30c1\u30a7\u30c3\u30af\u3055\u308c\u308b\u3068\u8003\u3048\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u3088\u308a\u614e\u91cd\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u865a\u507d\u306e\u5185\u5bb9\u3067\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u306f\u3001\u7f70\u5247\u3068\u3057\u30661\u5e74\u4ee5\u4e0b\u306e\u61f2\u5f79\u307e\u305f\u306f50\u4e07\u5186\u4ee5\u4e0b\u306e\u7f70\u91d1\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"vmajctgexhi3pplkwfejz8\">6-3.\u5fc5\u8981\u306a\u66f8\u985e\u3092\u78ba\u5b9f\u306b\u305d\u308d\u3048\u308b<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u7533\u8acb\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u5185\u5bb9\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u3092\u78ba\u5b9f\u306b\u6dfb\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3001\u7d0d\u7a0e\u8005\u5074\u304c\u66f4\u6b63\u306e\u5185\u5bb9\u3092\u7acb\u8a3c\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u6dfb\u4ed8\u3057\u305f\u66f8\u985e\u306b\u4e0d\u8db3\u304c\u3042\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u8ffd\u52a0\u306e\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u305f\u308a\u3001\u7533\u8acb\u304c\u5426\u8a8d\u3055\u308c\u308b\u3053\u3068\u306b\u3082\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"lzckm8yvgjgai8qujc6pf8\">6-4.\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306f\u3001\u305d\u306e\u7406\u7531\u3092\u660e\u78ba\u306b\u8a18\u8f09\u3059\u308b<\/h3>\n<p><strong>\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u3092\u4f5c\u6210\u3059\u308b\u969b\u3001\u8acb\u6c42\u7406\u7531\u306f\u5426\u8a8d\u3092\u3055\u308c\u306a\u3044\u305f\u3081\u306b\u975e\u5e38\u306b\u91cd\u8981\u306a\u90e8\u5206\u3067\u3059\u3002<\/strong><\/p>\n<p><strong>\u300c\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u308b\u7406\u7531\u3001\u8acb\u6c42\u3092\u3059\u308b\u306b\u81f3\u3063\u305f\u4e8b\u60c5\u306e\u8a73\u7d30\u7b49\u300d<\/strong>\u306f\u3001\u3067\u304d\u308b\u3060\u3051\u8a73\u3057\u304f\u5177\u4f53\u7684\u306b\u8a18\u8f09\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u66f8\u304d\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u5225\u7d19\u3092\u6dfb\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"sdequiorzwaah28ip9pc7\">6-5.\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b<\/h3>\n<p><strong>\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u7533\u544a\u306e\u30b5\u30dd\u30fc\u30c8\u306e\u307b\u304b\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3092\u3059\u3079\u304d\u304b\u5426\u304b\u306a\u3069\u3001\u7dcf\u5408\u7684\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u66f4\u6b63\u306e\u8acb\u6c42\u306f\u3001\u8acb\u6c42\u7406\u7531\u306e\u8a3c\u660e\u3092\u3059\u308b\u96e3\u3057\u3055\u306b\u52a0\u3048\u3001\u81ea\u793e\u306b\u3068\u3063\u3066\u306e\u5fc5\u8981\u6027\u3084\u7a0e\u52d9\u8abf\u67fb\u306e\u53ef\u80fd\u6027\u3092\u8003\u3048\u306a\u3051\u308c\u3070\u306a\u3089\u305a\u3001\u5224\u65ad\u304c\u96e3\u3057\u3044\u3082\u306e\u3067\u3059\u3002\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3067\u3001\u5c02\u9580\u5bb6\u306e\u76ee\u7dda\u3067\u9069\u5207\u306a\u30a2\u30c9\u30d0\u30a4\u30b9\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u307e\u305f\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u66f8\u306e\u4f5c\u6210\u3084\u8a3c\u660e\u66f8\u985e\u306e\u6e96\u5099\u306b\u3064\u3044\u3066\u3082\u3001\u5ba2\u89b3\u7684\u306a\u30d7\u30ed\u306e\u30a2\u30c9\u30d0\u30a4\u30b9\u306b\u3088\u308a\u30b9\u30e0\u30fc\u30ba\u306a\u7533\u8acb\u3078\u3064\u306a\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n<p><strong>\u81ea\u793e\u3092\u3088\u304f\u77e5\u308b\u9867\u554f\u7a0e\u7406\u58eb\u3067\u3042\u308c\u3070\u3001\u975e\u5e38\u306b\u5fc3\u5f37\u3044\u5473\u65b9\u306b\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/strong><\/p>\n<h2 id=\"4pplseiqkcmfws7hwsnv8\">7.\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u304a\u60a9\u307f\u306e\u65b9\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p>\u3053\u308c\u307e\u3067\u7533\u3057\u4e0a\u3052\u3066\u304d\u305f\u901a\u308a\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u306f\u7a0e\u52d9\u8abf\u67fb\u306e\u53ef\u80fd\u6027\u304c\u4f34\u3046\u305f\u3081\u3001\u7533\u8acb\u3059\u308b\u304b\u5426\u304b\u3092\u614e\u91cd\u306b\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001<strong>\u3082\u3057\u7a0e\u52d9\u8abf\u67fb\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u30b9\u30ad\u306e\u306a\u3044\u78ba\u5b9f\u306a\u4f1a\u8a08\u51e6\u7406\u3084\u7a0e\u52d9\u51e6\u7406\u3092\u884c\u3063\u3066\u3044\u308c\u3070\u3001\u6050\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2025\/06\/rrxtb903z7-1748009193.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p><strong>\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306f\u3001\u56fd\u7a0e\u5e81OB\u304c90\u540d\u4ee5\u4e0a\u5728\u7c4d<\/strong>\u3057\u3066\u304a\u308a\u3001\u8abf\u67fb\u5b98\u306e\u76ee\u7dda\u304b\u3089\u30a2\u30c9\u30d0\u30a4\u30b9\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u9867\u554f\u7a0e\u7406\u58eb\u3068\u3057\u3066\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3001\u7a0e\u52d9\u8abf\u67fb\u5bfe\u7b56\u306f\u3082\u3061\u308d\u3093\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306b\u3082\u304a\u5ba2\u69d8\u306b\u5bc4\u308a\u6dfb\u3063\u305f\u30b5\u30dd\u30fc\u30c8\u3092\u3055\u305b\u3066\u3044\u305f\u3060\u304d\u307e\u3059\u3002<\/p>\n<p>\u305c\u3072\u3001<strong><span style=\"color: #000000;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba<\/span><\/strong><span style=\"color: #000000;\">\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/service\/\" target=\"_blank\" rel=\"noopener\"><strong><span style=\"color: #e25041;\">\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u3000<\/span><\/strong><span style=\"color: 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