{"id":2489,"date":"2026-03-04T11:00:47","date_gmt":"2026-03-04T02:00:47","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=2489"},"modified":"2026-03-03T15:01:22","modified_gmt":"2026-03-03T06:01:22","slug":"resident-tax-switching","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/resident-tax-switching","title":{"rendered":"\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u306f\u3044\u3064\u3059\u308c\u3070\u3044\u3044\uff1f\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u300c\u65b0\u3057\u304f\u793e\u54e1\u304c\u5165\u793e\u3057\u305f\u3051\u3069\u3001<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306f\u3044\u3064\u307e\u3067\u3060\u3063\u3051\uff1f\u300d<\/span><br \/>\n\u300c\u9000\u8077\u3057\u305f\u3089\u3001<\/strong><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u3060\u3051\u51fa\u305b\u3070\u624b\u7d9a\u304d\u306f\u7d42\u308f\u308a\u3060\u3063\u305f\u304b\u306a\uff1f\u300d<\/strong><\/p>\n<p>\u610f\u5916\u3068\u308f\u304b\u308a\u306b\u304f\u3044\u306e\u304c\u3001\u4f4f\u6c11\u7a0e\u306e<strong><span style=\"color: #e25041;\">\u7279\u5225\u5fb4\u53ce<\/span><\/strong>\u3068<strong><span style=\"color: #e25041;\">\u666e\u901a\u5fb4\u53ce<\/span><\/strong>\u306e\u5207\u66ff\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n<p>\u5165\u793e\u3084\u9000\u8077\u306a\u3069\u306e\u6642\u671f\u306b\u3088\u3063\u3066\u306f\u65e9\u6025\u306a\u5bfe\u5fdc\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u3082\u3042\u308a\u307e\u3059\u3002\u624b\u7d9a\u304d\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u624b\u9806\u306f\u3057\u3063\u304b\u308a\u3068\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u306b\u3064\u3044\u3066\u3001\u30dd\u30a4\u30f3\u30c8\u3092\u62bc\u3055\u3048\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"v2rvsch5p5pf1r2ocim7kf\">1.\u306a\u305c\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306f\u5207\u66ff\u304c\u5fc5\u8981\u306a\u306e\u304b<\/h2>\n<p>\u307e\u305a\u306f\u3001\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u304c\u5fc5\u8981\u306a\u7406\u7531\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"gb3grf72cqht6q7urqaoh\">1-1.\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u3089\u7279\u5225\u5fb4\u53ce\u3067\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b<\/h3>\n<p><strong>\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4f1a\u793e\u306f<span style=\"color: #e25041;\">\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005<\/span>\u3067\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059<\/strong>\uff08\u5730\u65b9\u7a0e\u6cd5\u7b2c321\u6761\uff09\u3002<br \/>\n\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u5165\u30fb\u9000\u793e\u306a\u3069\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u9069\u5207\u306a\u7d0d\u7a0e\u3092\u3059\u308b\u305f\u3081\u306b\u666e\u901a\u5fb4\u53ce\u3068<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u5fb4\u53ce\u3092\u5207\u308a\u66ff\u3048\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u4f1a\u793e\u304c\u624b\u7d9a\u304d\u3092\u6020\u3063\u305f\u308a\u3001\u5207\u66ff\u624b\u7d9a\u304d\u306e\u30df\u30b9\u306a\u3069\u306b\u3088\u308a\u3001\u4f4f\u6c11\u7a0e\u306e\u672a\u7d0d\u304c\u767a\u751f\u3059\u308b\u3068\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u7763\u4fc3\u72b6\u304c\u5c4a\u304d\u307e\u3059\u3002\u305d\u306e\u7d50\u679c\u3001\u52a0\u7b97\u7a0e\u304c\u767a\u751f\u3057\u305f\u308a\u3001\u653e\u7f6e\u3059\u308c\u3070\u50ac\u544a\u66f8\u304c\u5c4a\u304d\u3001\u5dee\u3057\u62bc\u3055\u3048\u306b\u767a\u5c55\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<br \/>\n\u9069\u6b63\u306a\u7d0d\u7a0e\u3092\u3059\u308b\u305f\u3081\u306b\u3082\u3001\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306f\u3001\u5fd8\u308c\u305a\u306b\u5207\u66ff\u624b\u7d9a\u304d\u3092\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u203b\u4f4f\u6c11\u7a0e\u306e\u8ce6\u8ab2\u671f\u65e5\uff08\u57fa\u6e96\u65e5\uff09\u306f\u30011\u67081\u65e5\u3067\u3042\u308a\u3001\u81ea\u6cbb\u4f53\u306f\u305d\u306e\u65e5\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u4eba\u306b\u5bfe\u3057\u3001\u524d\u5e74\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u3057\u305f\u4f4f\u6c11\u7a0e\u3092\u8ab2\u7a0e\u3057\u307e\u3059\u3002\u5b9f\u969b\u306b\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u306f\uff16\u6708\u304b\u3089\u59cb\u307e\u308a\u307e\u3059\u3002<br \/>\n\u624b\u7d9a\u3092\u3059\u308b\u969b\u306f\u3001\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u308b\u671f\u9593\u3068\u7d0d\u4ed8\u3059\u308b\u671f\u9593\u304c\u7570\u306a\u308b\u3053\u3068\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><strong>\u95a2\u9023\u8a18\u4e8b<\/strong><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/special-collection-demand-letter\" target=\"_blank\" rel=\"noopener\">\u7279\u5225\u5fb4\u53ce\u306e\u7763\u4fc3\u72b6\u304c\u5c4a\u3044\u305f\u3089\u3069\u3046\u3059\u308b\uff1f\u5bfe\u5fdc\u65b9\u6cd5\u3068\u306a\u305c\u5c4a\u304f\u306e\u304b\u89e3\u8aac<\/a><\/p>\n<h3 id=\"y8d6xytw1s5nk8npulh0s\">1-2.\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u9055\u3044<\/h3>\n<p>\u5ff5\u306e\u305f\u3081\u3001\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u57fa\u672c\u7684\u306a\u9055\u3044\u3092\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 26.4902%; background-color: #2969b0;\"><\/td>\n<td style=\"width: 35.4474%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u7279\u5225\u5fb4\u53ce<\/span><\/strong><\/td>\n<td style=\"width: 37.9901%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u666e\u901a\u5fb4\u53ce<\/span><\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4902%; background-color: #efefef; text-align: center;\"><strong>\u5bfe\u8c61\u8005<\/strong><\/td>\n<td style=\"width: 35.4474%;\">\u30fb\u539f\u5247\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005<\/td>\n<td style=\"width: 37.9901%;\">\u30fb\u81ea\u55b6\u696d\u8005\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u8005<br \/>\n\u30fb\u73fe\u5728\u3001\u7121\u8077\u3067\u3042\u3063\u3066\u3082\u3001\u524d\u5e74\u306b\u4e00\u5b9a\u4ee5\u4e0a\u306e\u6240\u5f97\u304c\u3042\u3063\u305f\u4eba<br \/>\n\u30fb\u7279\u5b9a\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4902%; background-color: #efefef; text-align: center;\"><strong>\u7d0d\u4ed8\u65b9\u6cd5<\/strong><\/td>\n<td style=\"width: 35.4474%;\">\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8<\/td>\n<td style=\"width: 37.9901%;\">\u7d0d\u7a0e\u8005\u304c\u81ea\u5206\u3067\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 26.4902%; background-color: #efefef; text-align: center;\"><strong>\u7d0d\u4ed8\u983b\u5ea6<\/strong><\/td>\n<td style=\"width: 35.4474%;\">\u6bce\u6708<\/td>\n<td style=\"width: 37.9901%;\">\u5e744\u56de<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u7279\u5225\u5fb4\u53ce\u3067\u3042\u308a\u3001\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3001\u81ea\u55b6\u696d\u306a\u3069\u306e\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u4eba\u306a\u3069\u306f\u3001\u666e\u901a\u5fb4\u53ce\u3067\u81ea\u5206\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n<p>\u203b<strong>\u4f4f\u6c11\u7a0e\u306e\u8ce6\u8ab2\u671f\u65e5\uff08\u57fa\u6e96\u65e5\uff09\u306f\u30011\u67081\u65e5\u3067\u3042\u308a\u3001\u81ea\u6cbb\u4f53\u306f\u305d\u306e\u65e5\u306b\u4f4f\u6240\u3092\u6709\u3059\u308b\u4eba\u306b\u5bfe\u3057\u3001\u524d\u5e74\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u3057\u305f\u4f4f\u6c11\u7a0e\u3092\u8ab2\u7a0e\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u95a2\u9023\u8a18\u4e8b<\/strong><br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/special-collection-resident-tax\" target=\"_blank\" rel=\"noopener\">\u300c\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce:\u57fa\u672c\u3068\u624b\u7d9a\u304d\u5b8c\u5168\u30ac\u30a4\u30c9\uff01\u4ed5\u7d44\u307f\u3084\u7d0d\u4ed8\u671f\u9650\u3092\u89e3\u8aac\u300d<\/a><\/p>\n<h2 id=\"kei12bg6pgjh5v2p829p4d\">2.\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u306f\uff1f<\/h2>\n<p>\u3069\u3093\u306a\u5834\u9762\u3067\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u304c\u5fc5\u8981\u306b\u306a\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<span style=\"font-size: 16px; color: #333333;\">\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3001\u9006\u306e<\/span>\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"hqbjlxjv5b4ie2bodmv8rh\">2-1.\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u3068\u306a\u306a\u308b\u306e\u306f\u3001\u6b21\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u666e\u901a\u5fb4\u53ce\u3060\u3063\u305f\u4eba\u304c\u4f1a\u793e\u54e1\u306b\u306a\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<p>\u81ea\u55b6\u696d\u8005\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u3001\u5e74\u91d1\u751f\u6d3b\u8005\u3001\u6240\u5f97\u304c\u591a\u304b\u3063\u305f\u5b66\u751f\u306a\u3069\u3001\u666e\u901a\u5fb4\u53ce\u3067\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u305f\u4eba\u304c\u4f1a\u793e\u54e1\u306b\u306a\u3063\u305f\u5834\u5408\u306b\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u3048\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u5b66\u751f\u304c\u5c31\u8077\u3057\u305f\u5834\u5408\u3084\u7121\u8077\u671f\u9593\u304c\u9577\u304f\u3001\u6240\u5f97\u304c\u306a\u3044\u305f\u3081\u652f\u6255\u3046\u3079\u304d\u4f4f\u6c11\u7a0e\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u5207\u66ff\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u7fcc\u5e74\uff11\u670831\u65e5\u307e\u3067\u306b\u63d0\u51fa\u3059\u308b<strong>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/strong>\u306b\u7279\u5225\u5fb4\u53ce\u306b\u306a\u308b\u65e8\u3092\u8a18\u5165\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u3001\u7279\u5225\u5fb4\u53ce\u3092\u958b\u59cb\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"ewmfppaxd7tfqioxuqhcn\">2-2. \u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u4e3b\u306b\u6b21\u306e\u30d1\u30bf\u30fc\u30f3\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3067\u304d\u306a\u3044<\/li>\n<li>\u4f1a\u793e\u304c\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<h4 id=\"dd8k0pkt729nkpptm7xg9c\">2-2-1.\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5929\u5f15\u304d\u3067\u304d\u306a\u3044<\/h4>\n<p>\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u7d66\u4e0e\u305d\u306e\u3082\u306e\u304c\u767a\u751f\u3057\u306a\u3044<\/strong><br \/>\n\u9000\u8077\u3057\u5f93\u696d\u54e1\u3067\u306f\u306a\u304f\u306a\u3063\u305f\u30015\u670831\u65e5\u307e\u3067\u306b\u9000\u8077\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u3001\u4f11\u8077\uff08\u7121\u7d66\uff09\u306a\u3069<\/li>\n<li><strong>\u4f4f\u6c11\u7a0e\u3088\u308a\u3082\u7d66\u4e0e\u304c\u5c11\u306a\u304f\u306a\u3063\u305f<\/strong><br \/>\n\u53ce\u5165\u304c\u767a\u751f\u3059\u308b\u4f11\u8077\u3084\u50cd\u304d\u304b\u305f\u306e\u5909\u66f4\u3001\u8ee2\u8077\u306a\u3069\u306e\u7406\u7531\u3067\u8457\u3057\u304f\u7d66\u4e0e\u304c\u5c11\u306a\u304f\u306a\u308a\u3001\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u304c\u3067\u304d\u306a\u3044<\/li>\n<li><strong>\u65e5\u672c\u56fd\u5185\u3067\u7d66\u4e0e\u652f\u6255\u3044\u304c\u767a\u751f\u3057\u306a\u304f\u306a\u3063\u305f<\/strong><br \/>\n\u6d77\u5916\u8d74\u4efb\u306a\u3069\u3002<br \/>\n\u203b\u65e5\u672c\u6cd5\u4eba\u304b\u3089\u7d66\u4e0e\u304c\u652f\u6255\u308f\u308c\u308b\u5834\u5408\u3067\u3082\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3059\u308b\u30b1\u30fc\u30b9\u304c\u591a\u3044<\/li>\n<\/ul>\n<h4 id=\"ck2nqhgp65hmpsop2iel\">2-2-2.\u4f1a\u793e\u304c\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044<\/h4>\n<p><span style=\"font-size: 16px; color: #333333;\">\u539f\u5247\u3068\u3057\u3066\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u652f\u6255\u8005\u304c\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u3059\u3002\u305f\u3060\u3057\u3001<\/span>\u3054\u304f\u5c0f\u898f\u6a21\u306e\u4e8b\u696d\u8005\u3067\u3001\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u5e02\u533a\u753a\u6751\u304c\u8a8d\u3081\u308c\u3070\u3001\u666e\u901a\u5fb4\u53ce\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-3\">\n<p><strong>\u4f1a\u793e\u304c\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u3066\u3082\u3001\u666e\u901a\u5fb4\u53ce\u304c\u53ef\u80fd\u306a\u30b1\u30fc\u30b9<\/strong><\/p>\n<ul>\n<li>\u7dcf\u5f93\u696d\u54e1\u6570\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b<\/li>\n<li>\u5e38\u66422\u540d\u4ee5\u4e0b\u306e\u5bb6\u4e8b\u4f7f\u7528\u4eba\u306e\u307f\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b<\/li>\n<\/ul>\n<\/div>\n<h2 id=\"sevfjr4dabj578m7i1tpgv\">3.\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n<p>\u65b0\u305f\u306b\u4f1a\u793e\u306b\u5165\u793e\u3057\u3066\u304d\u305f\u4eba\u3092\u4f8b\u306b\u3001\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/vew95vn6rk-49497ade8d61.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h3 id=\"axyje09jpegx27b971xshr\">3-1.\u666e\u901a\u5fb4\u53ce\u3068\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u306e\u5fc5\u8981\u6027\u306e\u6709\u7121\u3092\u78ba\u8a8d<\/h3>\n<p><strong>\u5165\u793e\u6642\u306e\u66f8\u985e\u3084\u672c\u4eba\u306b\u3001\u666e\u901a\u5fb4\u53ce\u3001\u3082\u3057\u304f\u306f\u7279\u5225\u5fb4\u53ce\u3067\u3042\u308b\u304b\u3092\u78ba\u8a8d\u3057\u3001\u5207\u66ff\u624b\u7d9a\u304d\u306e\u5fc5\u8981\u6027\u306e\u6709\u7121\u3092\u628a\u63e1\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u306a\u304a\u3001\u4f1a\u793e\u304c\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u306f\u306a\u3044\u5834\u5408\u3084\u3001\u7d66\u4e0e\u984d\u304c\u4f4e\u304f\u7279\u5225\u5fb4\u53ce\u3067\u304d\u306a\u3044\u30015\u670831\u65e5\u307e\u3067\u306b\u9000\u8077\u3059\u308b\u4e88\u5b9a\u3067\u3042\u308b\u306a\u3069\u3001\u4e00\u5b9a\u306e\u4e8b\u7531\u306b\u5f53\u3066\u306f\u307e\u308b\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u304c\u8a8d\u3081\u3089\u308c\u307e\u3059\u3002<\/span><\/p>\n<p>\u203b\u7279\u5225\u5fb4\u53ce\u3092\u7d99\u7d9a\u3057\u3066\u304a\u308a\u3001\u8ee2\u8077\u8005\u306e\u524d\u8077\u5834\u304b\u3089\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u304c\u9001\u3089\u308c\u3066\u304d\u305f\u5834\u5408\u306f\u3001\u7570\u52d5\u306e\u4e8b\u7531\u306e\u6b04\u306e\u300c\u8ee2\u52e4\u300d\u3092\u30c1\u30a7\u30c3\u30af\u3057\u3001\u5e02\u533a\u753a\u6751\u5f79\u5834\u3078\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u7279\u5225\u5fb4\u53ce\u3092\u7d99\u7d9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u671f\u9593\u304c\u958b\u304f\u5834\u5408\u306f\u3001\u4e00\u65e6\u666e\u901a\u5fb4\u53ce\u3078\u306e\u5909\u66f4\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"680ictx7p3q6kmf9e3ytxl\">3-2.\u7279\u5225\u5fb4\u53ce\u5207\u66ff\u5c4a\u51fa\u66f8\u3092\u4f5c\u6210\u30fb\u7533\u8acb<\/h3>\n<p><strong><span class=\"f-marker-p\"><strong>eLTAX\uff08\u96fb\u5b50\u7533\u8acb\uff09\u3067\u624b\u7d9a\u304d\u3001\u3082\u3057\u304f\u306f\u3001<\/strong>\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/span>\u304b\u3089\u3001<span style=\"color: #e25041;\">\u7279\u5225\u5fb4\u53ce\u5207\u66ff\u5c4a\u51fa\u66f8<\/span>\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/strong><strong>\u3057\u3001<\/strong><strong>\u90f5\u9001\u3067\u7533\u8acb\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u306a\u304a\u3001\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u666e\u901a\u5fb4\u53ce\u306e\u7d0d\u4ed8\u66f8\uff08<span style=\"font-size: 16px; color: #474747;\">\u7d0d\u671f\u672a\u5230\u6765\u5206\uff09<\/span>\u306e\u6dfb\u4ed8\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3 id=\"d91fasux2hysrl1k3b79f\">3-3.\u7279\u5225\u5fb4\u53ce\u306e\u5929\u5f15\u304d\u3092\u958b\u59cb<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u7533\u8acb\u3092\u3057\u305f\u81ea\u6cbb\u4f53\u304b\u3089<\/strong><\/span><strong><span style=\"color: #e25041;\">\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u306e\u6c7a\u5b9a\u30fb\u5909\u66f4\u901a\u77e5\u66f8<\/span>\u3068<span style=\"color: #e25041;\">\u7d0d\u4ed8\u66f8<\/span>\u304c\u5c4a\u3044\u305f\u3089\u3001<span class=\"f-marker-p\">\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b<\/span><\/strong><span style=\"font-size: 16px; color: #333333;\"><strong><span class=\"f-marker-p\">\u5929\u5f15\u304d\u984d\u3068\u5fb4\u53ce\u958b\u59cb\u6708\u306b\u5f93\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306e\u5929\u5f15\u304d\u3092\u958b\u59cb<\/span>\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<ul>\n<li><strong>\u6ce8\u610f\uff01<\/strong><br \/>\n\u5929\u5f15\u304d\u304c\u958b\u59cb\u3055\u308c\u308b\u307e\u3067\u306e\u666e\u901a\u5fb4\u53ce\u306b\u306a\u3063\u3066\u3044\u305f\u671f\u9593\u306b\u7d0d\u4ed8\u671f\u9650\u304c\u3042\u3063\u305f\u4f4f\u6c11\u7a0e\u3092\u9061\u3063\u3066\u7279\u5225\u5fb4\u53ce\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<br \/>\n\u7279\u5225\u5fb4\u53ce\u304c\u958b\u59cb\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u306f\u3001\u5f93\u696d\u54e1\u672c\u4eba\u304c\u666e\u901a\u5fb4\u53ce\u3068\u3057\u3066\u652f\u6255\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/li>\n<\/ul>\n<div class=\"attention a-3\">\n<p><span style=\"font-size: 16px; color: #22254c;\"><strong>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3067\u3082\u5207\u66ff\u304c\u3067\u304d\u308b<\/strong><\/span><\/p>\n<p>\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u304c\u3059\u3079\u3066\u6e08\u3093\u3067\u3044\u308b\u3001\u3082\u3057\u304f\u306f\u5f53\u9762\u306f\u666e\u901a\u5fb4\u53ce\u306e\u307e\u307e\u3067\u3082\u554f\u984c\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3067\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u65e8\u3092\u8a18\u8f09\u3059\u308b\u3053\u3068\u3067\u3001\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<\/div>\n<ul>\n<li><strong>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3068<\/strong><strong>\u3081<\/strong><\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 20.761%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u7a93\u53e3<\/span><\/strong><\/td>\n<td style=\"width: 79.1088%;\">\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.761%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u624b\u7d9a\u304d\u306e\u65b9\u6cd5<\/span><\/strong><\/td>\n<td style=\"width: 79.1088%;\">\u90f5\u9001\u307e\u305f\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">eLTAX\uff08\u96fb\u5b50\u7533\u8acb\uff09<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.761%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u63d0\u51fa\u66f8\u985e<\/span><\/strong><\/td>\n<td style=\"width: 79.1088%;\"><span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u5fb4\u53ce\u5207\u66ff\u5c4a\u51fa\u66f8\u3000<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"width: 20.761%; text-align: center; background-color: #2969b0;\"><strong><span style=\"color: #ffffff;\">\u671f\u9650<\/span><\/strong><\/td>\n<td style=\"width: 79.1088%;\">\u539f\u5247\u3068\u3057\u3066\u3001\u7279\u5225\u5fb4\u53ce\u3092\u958b\u59cb\u3057\u305f\u3044\u6708\u306e\u524d\u670810\u65e5\u307e\u3067<br \/>\n\u203b\u81ea\u6cbb\u4f53\u306b\u3088\u308a\u7570\u306a\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"0apv01j3jygdvr3px7vf8u8\">4.\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u6d41\u308c<\/h2>\n<p><span style=\"font-size: 16px; color: #333333;\">\u4f1a\u793e\u306b\u9000\u8077\u3059\u308b\u4eba\u3092\u4f8b\u306b\u3001<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/dnqklfhidrt-b157ebdd4ea5.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u4f4f\u6c11\u7a0e\u306f\u30011\u6708\u304b\u30895\u6708\u307e\u3067\u306f\u524d\u3005\u5e74\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u30016\u6708\uff5e12\u6708\u306f\u524d\u5e74\u306b\u8ab2\u7a0e\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u9000\u8077\u6642\u671f\u306b\u3088\u3063\u3066\u6b8b\u3063\u305f\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u3044\u65b9\u6cd5\u304c\u7570\u306a\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"z3cj3boaz1e8933vxbji67\">4-1.\u9000\u8077\u65e5\u306e\u6c7a\u5b9a\u30fb\u4f4f\u6c11\u7a0e\u306e\u6b8b\u984d\u306e\u652f\u6255\u65b9\u6cd5\u3092\u9078\u629e<\/h3>\n<p>\u9000\u8077\u65e5\u304c\u6c7a\u5b9a\u3057\u305f\u3089\u3001\u6b8b\u308a\u306e\u4f4f\u6c11\u7a0e\u306e\u652f\u6255\u65b9\u6cd5\u3092\u6c7a\u3081\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u4e00\u822c\u7684\u306b\u306f\u3001\u9000\u8077\u6642\u671f\u306b\u5fdc\u3058\u3066\u3001\u6b21\u306e\u65b9\u6cd5\u3067\u652f\u6255\u3044\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u9000\u8077\u6642\u671f\u304c1\u67081\u65e5\uff5e4\u670830\u65e5\u2192\u539f\u5247\u3068\u3057\u3066\u3001\u6700\u5f8c\u306e\u7d66\u6599\u304b\u3089\u4e00\u62ec\u5fb4\u53ce<br \/>\n\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u3000\u652f\u6255\u3044\u5207\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048<\/li>\n<li>\u9000\u8077\u6642\u671f\u304c5\u6708\u2192\u901a\u5e38\u901a\u308a\u306e\u7279\u5225\u5fb4\u53ce<\/li>\n<li>\u9000\u8077\u6642\u671f\u304c6\u67081\u65e5\uff5e12\u6708\u2192\u672c\u4eba\u306e\u5e0c\u671b\u306b\u3088\u308a\u3001\u6700\u5f8c\u306e\u7d66\u4e0e\u30fb\u9000\u8077\u91d1\u304b\u3089\u4e00\u62ec\u5fb4\u53ce\u304b\u3001\u666e\u901a\u5fb4\u53ce\u304b\u3089\u9078\u629e<\/li>\n<\/ul>\n<\/div>\n<p>1\u6708\u304b\u30895\u6708\u306b\u9000\u8077\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u539f\u5247\u3068\u3057\u3066\u524d\u3005\u5e74\u306e\u4f4f\u6c11\u7a0e\u306e\u6b8b\u984d\u3092\u4e00\u62ec\u5fb4\u53ce<\/strong>\u3067\u652f\u6255\u3044\u307e\u3059\u3002\u652f\u6255\u3044\u304d\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u307e\u3059\u3002<\/p>\n<p>6\u6708\u304b\u308912\u6708\u306b\u9000\u8077\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u524d\u5e74\u306e\u6240\u5f97\u306b\u5bfe\u3059\u308b\u4f4f\u6c11\u7a0e\u304c\u8ab2\u7a0e<\/strong>\u3055\u308c\u3066\u3044\u307e\u3059\u3002<strong>\u6700<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5f8c\u306e\u7d66\u6599\u3084\u9000\u8077\u91d1\u306a\u3069\u304b\u3089\u4e00\u62ec\u5fb4\u53ce\u304b\u3001\u666e\u901a\u5fb4\u53ce\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/span><\/p>\n<h3 id=\"3y4fbi2c0szjqx0atx705\">4-2.\u4f4f\u6c11\u7a0e\u306e\u4e00\u62ec\u5fb4\u53ce\u30fb\u7279\u5225\u5fb4\u53ce\u3092\u884c\u3046<\/h3>\n<p><strong>\u300c<\/strong><a href=\"#z3cj3boaz1e8933vxbji67\" target=\"_self\"><strong>3-1.\u9000\u8077\u65e5\u306e\u6c7a\u5b9a\u30fb\u4f4f\u6c11\u7a0e\u306e\u6b8b\u984d\u306e\u652f\u6255\u65b9\u6cd5\u3092\u9078\u629e<\/strong><\/a><strong>\u300d\u3067\u9078\u629e\u3057\u305f\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u3001\u7d66<\/strong><strong>\u4e0e\u3084\u9000\u8077\u91d1\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u307e\u3059\u3002<\/strong><\/p>\n<h3 id=\"weavibvim78i8iav94xbl\">4-3.\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u9000\u8077\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u3001<\/strong><\/span><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8<\/strong><strong>\u3092<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u306b\u7533\u8acb\u3057\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u5c4a\u51fa\u304c\u53d7\u7406\u3055\u308c\u308b\u3068\u3001\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u305f\u5f93\u696d\u54e1\u306e\u81ea\u5b85\u306b\u7d0d\u4ed8\u66f8\u304c\u5c4a\u304d\u307e\u3059\u3002\u305d\u308c\u306b\u5f93\u3063\u3066\u672c\u4eba\u304c\u6b8b\u3063\u305f\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3092\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"wp21qnft7wiicwjvhyvqo\">4-4.\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p><strong>\u7fcc\u5e741\u6708\u306b\u63d0\u51fa\u3059\u308b<span style=\"font-size: 16px; color: #e25041;\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/span><span style=\"font-size: 16px; color: #333333;\">\u306b\u306f\u3001\u9000\u8077\u3057\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u305f\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #000000;\">\u203b\u3059\u3067\u306b\u9000\u8077\u3057\u3066\u3044\u3066\u3082\u3001\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308c\u3070<span style=\"font-size: 16px; color: #000000;\">\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e<\/span>\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059<\/span><\/p>\n<ul>\n<li><strong>\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306e\u30dd\u30a4\u30f3\u30c8\u307e\u3068\u3081<\/strong><\/li>\n<\/ul>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 22.5459%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u7a93\u53e3<\/span><\/strong><\/td>\n<td style=\"width: 77.3239%;\">\u5f93\u696d\u54e1\u304c\u5c45\u4f4f\u3059\u308b\u5e02\u533a\u753a\u6751\u5f79\u5834<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.5459%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u624b\u7d9a\u304d\u306e\u65b9\u6cd5<\/span><\/strong><\/td>\n<td style=\"width: 77.3239%;\">\u90f5\u9001\u307e\u305f\u306f\u3001eLTAX\uff08\u96fb\u5b50\u7533\u8acb\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.5459%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u63d0\u51fa\u66f8\u985e<\/span><\/strong><\/td>\n<td style=\"width: 77.3239%;\">\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u3000<br \/>\n\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 22.5459%; background-color: #2969b0; text-align: center;\"><strong><span style=\"color: #ffffff;\">\u671f\u9650<\/span><\/strong><\/td>\n<td style=\"width: 77.3239%;\">\u539f\u5247\u3068\u3057\u3066\u3001\u9000\u8077\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"z8ht7xg7qajrdft8x8f3t\">5.\u7279\u5225\u5fb4\u53ce\u30fb\u666e\u901a\u5fb4\u53ce\u5207\u66ff\u3048\u306e\u3088\u304f\u3042\u308b\uff31\uff06\uff21<\/h2>\n<p><strong>\u7279\u5225\u5fb4\u53ce\u30fb\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/strong><\/p>\n<h3 id=\"kk8s62bzlxb4o6rqfckkws\">Q1\uff1a\u524d\u5e74\u306f\u5b66\u751f\u3060\u3063\u305f\u65b0\u5165\u793e\u54e1\u3092\u7279\u5225\u5fb4\u53ce\u306b\u3059\u308b\u5834\u5408\u3001\u666e\u901a\u5fb4\u53ce\u304b\u3089\u306e\u5207\u66ff\u3048\u306e\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/h3>\n<p><strong>\u524d\u5e74\u306f\u4f4f\u6c11\u7a0e\u306e\u8ab2\u7a0e\u5bfe\u8c61\u5916\u3067\u3042\u308a\u3001\u4f4f\u6c11\u7a0e\u3092\u7d0d\u3081\u3066\u3044\u306a\u304b\u3063\u305f\u4eba\u3092\u7279\u5225\u5fb4\u53ce\u306b\u3059\u308b\u305f\u3081\u306e\u5207\u66ff\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p><span style=\"color: #e25041;\"><strong>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/strong><\/span><span style=\"color: #000000;\">\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u3066<\/span>\u63d0\u51fa\u3059\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5165\u793e\uff12\u5e74\u76ee\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001\u5b66\u751f\u6642\u4ee3\u3067\u3042\u3063\u3066\u3082\u6240\u5f97\u304c\u591a\u304f\u3001\u4f4f\u6c11\u7a0e\u3092\u666e\u901a\u5fb4\u53ce\u3067\u8ca0\u62c5\u3057\u3066\u3044\u305f\u5834\u5408\u306f\u3001\u5207\u66ff\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h3 id=\"kk3pgea71rjjuy3flzbm\">Q2\uff1a\u81ea\u55b6\u696d\u304b\u3089\u4f1a\u793e\u54e1\u306b\u8ee2\u8077\u3057\u307e\u3059\u3002\u666e\u901a\u5fb4\u53ce\u3067\u672a\u7d0d\u306b\u306a\u3063\u3066\u3044\u308b\u671f\u9593\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u7279\u5225\u5fb4\u53ce\u3068\u3057\u3066\u4e00\u7dd2\u306b\u5929\u5f15\u304d\u3057\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u3059\u3067\u306b\u7d0d\u4ed8\u671f\u9650\u304c\u904e\u304e\u3066\u3044\u308b\u4f4f\u6c11\u7a0e\u306b\u95a2\u3057\u3066\u306f\u3001\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u65e9\u6025\u306b\u666e\u901a\u5fb4\u53ce\u3068\u3057\u3066\u7d0d\u4ed8\u3092\u6e08\u307e\u305b\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"l31tegghnnnklo0p0trfsi\">Q3\uff1a\u4f1a\u793e\u54e1\u3067\u3059\u304c\u3001\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u3053\u3068\u3092\u4f1a\u793e\u3092\u77e5\u3089\u308c\u305f\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u500b\u4eba\u7684\u306b\u666e\u901a\u5fb4\u53ce\u306b\u4ee3\u3048\u3066\u3082\u3089\u3046\u3053\u3068\u306f\u53ef\u80fd\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u4f1a\u793e\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3092\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u304a\u308a\u3001\u500b\u4eba\u306e\u90fd\u5408\u3067\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5909\u3048\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<h3 id=\"sqwxx8n7lrusfoxocpvap\">Q4\uff1a\u4ed6\u793e\u3067\u7279\u5225\u5fb4\u53ce\u3092\u53d7\u3051\u3066\u3044\u308b\u5f93\u696d\u54e1\u306f\u3001\u3069\u3046\u53d6\u308a\u6271\u3048\u3070\u3044\u3044\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u7279\u5225\u5fb4\u53ce\u306f\u3001\u4e3b\u3068\u306a\u308b\u7d66\u4e0e\u3092\u5f97\u3066\u3044\u308b\u4f1a\u793e\u306e\u307f\u3067\u884c\u3044\u3001\u5f93\u3068\u306a\u308b\u4f1a\u793e\u3067\u306f\u4f4f\u6c11\u7a0e\u306e\u5929\u5f15\u304d\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/strong><span style=\"font-size: 16px; color: #333333;\"><strong>\u5207\u66ff\u3048\u7b49\u306e\u624b\u7d9a\u304d\u306f\u4e0d\u8981\u3067\u3001<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u305d\u306e\u65e8\u3092\u8a18\u8f09\u3057\u307e\u3059\u3002<\/strong><\/span><\/span><br \/>\n<\/strong><\/p>\n<p>\u5f93\u696d\u54e1\u304c\u4ed6\u306b\u4e3b\u305f\u308b\u4ed5\u4e8b\u3092\u6301\u3061\u3001\u81ea\u793e\u304c\u526f\u696d\u3067\u3042\u308b\u5834\u5408\u306b\u3053\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u5f93\u305f\u308b\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u306e\u7279\u5225\u5fb4\u53ce\u306f\u4e0d\u8981\u3067\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u8aa4\u3063\u305f\u5c4a\u3051\u51fa\u3092\u884c\u3046\u3068\u4e8c\u91cd\u5fb4\u53ce\u3084\u5fb4\u53ce\u6f0f\u308c\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u5f93\u696d\u54e1\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306e\u72b6\u6cc1\u3092\u304c\u6b63\u78ba\u306b\u78ba\u8a8d\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"40wjpb5zhefg37wuhehkna\">Q5\uff1a\u8ee2\u8077\u3057\u305f\u5834\u5408\u3001\u5fc5\u305a\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u304b\uff1f<\/h3>\n<p><strong>\u6761\u4ef6\u304c\u6574\u3048\u3070\u3001\u5f15\u304d\u7d9a\u304d\u8ee2\u8077\u5148\u3067\u3082\u7279\u5225\u5fb4\u53ce<\/strong><strong>\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u8ee2\u8077\u5148\u304c\u8ee2\u8077\u8005\u7d4c\u7531\u3082\u3057\u304f\u306f\u3001\u90f5\u9001\u3067\u8ee2\u8077\u524d\u306e\u4f1a\u793e\u304b\u3089\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u305f<span style=\"font-size: 16px; color: #595959;\"><strong>\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8<\/strong>\u3092\u53d7\u3051\u53d6\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u81ea\u6cbb\u4f53\u306b\u63d0\u51fa\u3059\u308c\u3070\u7279\u5225\u5fb4\u53ce\u3092\u7d99\u7d9a\u3067\u304d\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u9000\u8077\u65e5\u306e\u7fcc\u670810\u65e5\u307e\u3067\u306b\u81ea\u6cbb\u4f53\u3078\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u96e3\u3057\u3044\u5834\u5408\u306f\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h2 id=\"wnuudrimdlasyc3t8crl1o\">6.\u4f4f\u6c11\u7a0e\u306e\u5207\u66ff\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u3001\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044<\/h2>\n<p><strong>\u7279\u5225\u5fb4\u53ce\u3084\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u3048\u3092\u542b\u3080\u3001\u7a0e\u52d9\u306e\u304a\u60a9\u307f\u306f\u3001<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\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9<\/span><\/strong><\/a>\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"color: #28324e;\">\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u3067\u3042\u308c\u3070\u3001<\/span>\u9069\u5207\u306a\u6642\u671f\u306b\u4e0d\u5099\u306a\u304f\u5bfe\u5fdc\u3057\u3001\u5fa1\u793e\u306e\u4e0d\u5b89\u306b\u3082\u9069\u5207\u306a\u30b5\u30dd\u30fc\u30c8\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u793e\u52b4\u58eb\u3092\u306f\u3058\u3081\u3068\u3059\u308b\u4ed6\u58eb\u696d\u3068\u3082\u30b9\u30e0\u30fc\u30ba\u306b\u9023\u643a\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u52b4\u52d9\u306e\u5206\u91ce\u3067\u3042\u3063\u3066\u3082\u5b89\u5fc3\u3057\u3066\u3054\u76f8\u8ac7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/pUkce40fDzy1ntHCR7u2VMvEK-1768653425.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<h2 id=\"hevoegzqsfb3ptwcwo4cq2\">7.\u307e\u3068\u3081<\/h2>\n<p>\u3082\u3046\u4e00\u5ea6\u3001<span style=\"font-size: 16px; color: #333333;\">\u7279\u5225\u5fb4\u53ce\u3084\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u3048\u306b\u3064\u3044\u3066\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<p><strong>\u7d66\u4e0e\u3092\u652f\u6255\u3046\u4f1a\u793e\u306f\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u3067\u3042\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u7279\u5225\u5fb4\u53ce\u3057\u3001\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u304c\u5165\u793e\u3057\u305f\u308a\u3001\u9000\u8077\u3057\u305f\u5834\u5408\u306b\u306f\u3001\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u3048\u308b\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<ul>\n<li><strong>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u666e\u901a\u5fb4\u53ce\u3060\u3063\u305f\u4eba\u304c\u4f1a\u793e\u54e1\u306b\u306a\u3063\u305f<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u306b\u5207\u66ff\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li>\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3067\u304d\u306a\u3044<\/li>\n<li>\u4f1a\u793e\u304c\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044<\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u306b\u5207\u66ff\u624b\u7d9a\u304d\u306e\u624b\u9806<\/strong><\/li>\n<\/ul>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/03\/asm51sjzw1-92e8ceeae538.png\" style=\"display: block; 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