{"id":3501,"date":"2026-11-09T18:54:29","date_gmt":"2026-11-09T09:54:29","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=3501"},"modified":"2026-11-09T18:54:29","modified_gmt":"2026-11-09T09:54:29","slug":"taxreturn-two-locations-salary","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/taxreturn-two-locations-salary","title":{"rendered":"\u4e8c\u7b87\u6240\u7d66\u4e0e\u306f\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3082\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\uff1f\u624b\u7d9a\u304d\u3082\u89e3\u8aac\uff01"},"content":{"rendered":"<p><strong>\u300c\u526f\u696d\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u3051\u3069\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\uff1f\u300d<br \/>\n\u300c\u6276\u990a\u5185\u3067\u3082\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\uff1f\u300d<\/strong><br \/>\n<strong>\u300c\u8ee2\u8077\u3092\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3044\u3044\uff1f\u300d<\/strong><\/p>\n<p>\u4e8c\u7b87\u6240\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u3068\u305d\u3046\u3067\u306a\u3044\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u4e00\u6982\u306b\u91d1\u984d\u3067\u7dda\u5f15\u304d\u3067\u304d\u308b\u308f\u3051\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u7d66\u4e0e\u6240\u5f97\u3067\u3042\u3063\u3066\u3082\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u3092\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u6b63\u3057\u3044\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u3001\u7d66\u4e0e\u3092\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306b\u7279\u5316\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/strong><br \/>\n\u305c\u3072\u3001\u6700\u5f8c\u307e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2 id=\"z34y6ewby16yhfc4xv239\">1.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f<\/h2>\n<p>\u307e\u305a\u306f\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u8a3a\u65ad\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/11\/qnp2tx65wg-39d154327a2b.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3082\u3001\u5e74\u672b\u8abf\u6574\u3055\u308c\u3066\u3044\u306a\u3044\u7d66\u4e0e\u306a\u3069\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u300c\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u300d\u3068\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u3044\u308b\u52e4\u52d9\u5148\u3092\u6307\u3057\u307e\u3059\u3002\u305d\u308c\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u3092<span style=\"font-size: 16px; color: #333333;\">\u300c\u5f93\u305f\u308b\u52e4\u52d9\u5148\u300d\u3068\u3057\u307e\u3059\u3002<\/span><\/span><\/p>\n<p><strong><span style=\"color: #e25041;\">\u4e0a\u8a18\u306f\u3001\u4e8c\u7b87\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306b\u7279\u5316\u3057\u305f\u30b1\u30fc\u30b9\u3067\u3042\u308a\u3001\u7d66\u4e0e\u53ce\u5165\u304c<strong>\u4e3b\u3068\u306a\u308b\u52e4\u52d9\u5148\u306e\u307f\u3067\u3042\u3063\u305f\u308a<\/strong>\u3001\u96d1\u6240\u5f97\u306a\u3069\u306e\u5225\u306e\u53ce\u5165\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5225\u9014\u5224\u65ad\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<h3 id=\"9tfsfcxytfn3vhrfedultk\">1-1.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3067\u78ba\u5b9a\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u4e3b\u306b\u4ee5\u4e0b\u306e3\u3064\u306e\u30b1\u30fc\u30b9\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u30fb\u63a8\u5968\u3055\u308c\u308b\u5834\u5408\u3084\u3001\u5e74\u672b\u8abf\u6574\u306e\u8a02\u6b63\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/strong><br \/>\n<strong>\u2461\u3069\u3061\u3089\u306e\u52e4\u52d9\u5148\u3067\u3082\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/strong><strong><br \/>\n\u24622\u304b\u6240\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3057\u3066\u3057\u307e\u3063\u305f<\/strong><\/p>\n<\/div>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1900.htm\" target=\"_blank\" rel=\"noopener\">No.1900 \u7d66\u4e0e\u6240\u5f97\u8005\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u4eba\uff5c\u56fd\u7a0e\u5e81<\/a><\/p>\n<h4 id=\"so40yi8lzfat0sj5h95b2\">\u2460\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/h4>\n<p><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u306e\u3046\u3061\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u52e4\u52d9\u5148\u304b\u3089\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u3066\u3082\u3001\u305d\u308c\u4ee5\u5916\u306e\u52e4\u52d9\u5148\u3067\u53d7\u3051\u3068\u3063\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"fxvrho1ay6vqo9i8x0er\">\u2461\u3069\u3061\u3089\u306e\u52e4\u52d9\u5148\u3067\u3082\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044<\/h4>\n<p><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u306e\u3046\u3061\u3001\u3069\u3061\u3089\u3067\u3082\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u6240\u5f97\u3084\u7a0e\u984d\u306b\u3088\u3063\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7a0e\u91d1\u304c\u591a\u304f\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p><strong>\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c178\u4e07\u5186\u4ee5\u4e0b<\/strong>\uff08\u4ee4\u548c8\u5e74\u5206\u306e\u7d66\u4e0e\u53ce\u5165\u203b\uff09\u3067\u3001\u307b\u304b\u306b\u6240\u5f97\u304c\u306a\u3051\u308c\u3070\u3001\u6240\u5f97\u7a0e\u304c\u8ab2\u7a0e\u3055\u308c\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u5834\u5408\u3067\u3042\u3063\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u3001<strong><span style=\"color: #000000;\">\u4e8c\u7b87<\/span><\/strong><strong><span style=\"color: #000000;\">\u6240\u4ee5\u4e0a\u3067\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u591a\u304f\u5929\u5f15\u304d\u3055\u308c\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u304c\u63a8\u5968\u3055\u308c\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u203b\u4ee4\u548c9\u5e74\u4ee5\u964d\u306f\u5909\u66f4\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h4 id=\"jckb17y4mkbghiyct5b6d\">\u2462\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u5e74\u672b\u8abf\u6574\u3057\u3066\u3057\u307e\u3063\u305f<\/h4>\n<p><strong>\u5e74\u672b\u8abf\u6574\u304c\u3067\u304d\u308b\u306e\u306f\u3001\u7d66\u4e0e\u5831\u916c\u3092\u53d7\u3051\u3066\u3044\u308b\u4f1a\u793e\u306e\u3046\u3061\u3001\u4e00\u7b87\u6240\u3060\u3051\u3067\u3059\u3002\u8aa4\u3063\u3066\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u52e4\u52d9\u5148\u3067\u306e\u8a02\u6b63\u3082\u3057\u304f\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u7a0e\u984d\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u3001<strong>\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d<\/strong>\u3092\u63d0\u51fa\u3057\u305f\u52e4\u52d9\u5148\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3046\u3068\u3001\u63a7\u9664\u304c\u91cd\u8907\u3057\u3066\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u4fee\u6b63\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p><span style=\"font-size: 16px; color: #222222;\">\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u3001\u307e\u305a\u306f\u5e74\u672b\u8abf\u6574\u3092\u3057\u305f\u52e4\u52d9\u5148\u306b\u8a02\u6b63\u304c\u3067\u304d\u308b\u304b\u78ba\u8a8d\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002\u51e6\u7406\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u3078\u306e\u66f8\u985e\u3092\u63d0\u51fa\u3059\u308b\u307e\u3048\u306b<\/span>\u8a02\u6b63\u3067\u304d\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\uff08\u52e4\u52d9\u5148\u304b\u3089\u3001<span style=\"font-size: 16px; color: #333333;\">\u7a0e\u52d9\u7f72\u3084\u5e02\u533a\u753a\u6751\u3078\u306e\u66f8\u985e\u63d0\u51fa\u671f\u9650\u306f\u3001\u7fcc\u5e741\u670831\u65e5\uff09<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #222222;\">\u52e4\u52d9\u5148\u306e\u8a02\u6b63\u3060\u3051\u3067\u7cbe\u7b97\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u7a0e\u984d\u306e\u4fee\u6b63\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n<p>\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u4e3b\u305f\u308b\u52e4\u52d9\u5148\u306e\u307f\u3067<span style=\"font-size: 16px; color: #333333;\">\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u3088\u3046\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<h3 id=\"ndefk5r2avuijrb03oyz\">1-2.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3067\u3082\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p><em>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u3066\u3082\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u306f\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/em><\/p>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b<\/strong><br \/>\n<strong>\u2461\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u3001\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u73fe\u5728\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3000<\/strong><\/p>\n<\/div>\n<h4 id=\"vpfc5drnoj1d5u5ybugud\">\u2460\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b<\/h4>\n<p><strong>\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u52e4\u52d9\u5148\u4ee5\u5916\u306e\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u4e3b\u305f\u308b\u7d66\u4e0e\u6240\u5f97\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u6761\u4ef6\u3068\u3057\u3066\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002<br \/>\n\u305f\u3060\u3057\u3001\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u306a\u3069\u3001\u5225\u9014\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306f\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u3082\u5408\u7b97\u3057\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u203b\u5e74\u53ce\u304c2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u984d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<h4 id=\"mnvdzl3znw43an9arnvoi\">\u2461<strong>\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u3001\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u73fe\u5728\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3000<\/strong><\/h4>\n<p><strong>\u524d\u8077\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u73fe\u5728\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong>\u6539\u3081\u3066\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<div class=\"attention a-3\" style=\"padding: 20px; box-sizing: border-box;\">\n<p><strong>\u3010\u4e8c\u7b87\u6240\u7d66\u4e0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6ce8\u610f\u70b9\u3011<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #222222;\"><strong>\u25cf\u4f4f\u6c11\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa<\/strong><\/span><strong>\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><br \/>\n\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u30b1\u30fc\u30b9\u306f\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u3067\u3042\u3063\u3066\u3082\u3001\u4f4f\u6c11\u7a0e\u7533\u544a\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u5c45\u4f4f\u5730\u306e\u3042\u308b\u81ea\u6cbb\u4f53\u306b\u3001\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"width: 100.0000%;\">\u25cf\u9000\u8077\u306b\u3088\u308a\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u4eba<br \/>\n\u25cf\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7d66\u4e0e\u30fb\u9000\u8077\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u304c\u306a\u3044\u4eba<br \/>\n\u25cf\u4f4f\u6c11\u7a0e\u306e\u6e1b\u514d\u5236\u5ea6\u3092\u7533\u8acb\u3059\u308b\u4eba\u3000\u306a\u3069\u3000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<\/div>\n<h2 id=\"g6hgu5ioigl2qlm3cd3f3\">2.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/h2>\n<p>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"m4savka2nlpgcoy9dcsacp\">2-1.\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n<p>\u307e\u305a\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u307e\u3057\u3087\u3046\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u4e0d\u8981\uff09<\/strong><\/li>\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u3059\u3079\u3066\u306e\u7d66\u4e0e\u53ce\u5165\u5206\uff09<\/strong><\/li>\n<li><strong>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5404\u63a7\u9664\u306e\u8a3c\u660e\u66f8\u306a\u3069<\/strong><\/li>\n<li><strong>\u305d\u306e\u4ed6\uff1a\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u9280\u884c\u53e3\u5ea7\u3001\u7d0d\u7a0e\u3059\u308b\u5834\u5408\u306f\u7d0d\u7a0e\u8cc7\u91d1\u306a\u3069<\/strong><\/li>\n<\/ul>\n<\/div>\n<p>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u624b\u66f8\u304d\u3082\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u306b\u3042\u308b\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3057\u3066\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<span style=\"font-size: 16px; color: #333333;\">\u30d1\u30bd\u30b3\u30f3\u3084\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3092\u5229\u7528\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u3042\u3089\u304b\u3058\u3081\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7528\u610f\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n<p>\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067<span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7528\u7d19\u3092<\/span>\u53d7\u3051\u53d6\u308c\u308b\u307b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u306e\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u305f\u308a\u3001\u4e00\u90e8\u306e\u30b3\u30f3\u30d3\u30cb\u30a8\u30f3\u30b9\u30b9\u30c8\u30a2\u306e\u30de\u30eb\u30c1\u30b3\u30d4\u30fc\u6a5f\u304b\u3089\u6709\u6599\u3067\u5370\u5237\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3001\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u306e\u3082\u306e\u304c\u5fc5\u8981\u3067\u3059\u3002<strong>\u5e74\u672b\u8abf\u6574\u6e08\u307f\u3067\u3042\u3063\u3066\u3082\u3001\u4e3b\u3068\u306a\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3082\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u305d\u306e\u4ed6\u3001\u533b\u7642\u8cbb\u63a7\u9664\u306a\u3069\u306e\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u63a7\u9664\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"x8rcip963fi6xbjyuqfr85\">2-2.\u78ba\u5b9a\u7533\u544a\u306e\u624b\u7d9a\u304d<\/h3>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u884c\u3044\u307e\u3059\u3002<br \/>\n<\/strong><span style=\"font-size: 16px; color: #000000;\"><strong>\u306a\u304a\u3001<\/strong><\/span><span style=\"font-size: 16px; color: #e25041;\"><strong>\u5bfe\u8c61\u3068\u306a\u308b\u5e74\u306e\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5 \uff08\u571f\u65e5\u795d\u306e\u5834\u5408\u306f\u7fcc\u5e73\u65e5\uff09<\/strong><\/span><span style=\"font-size: 16px; color: #000000;\"><strong>\u306e\u671f\u9593<\/strong><\/span><span style=\"font-size: 16px; color: #333333;\"><strong>\u306b\u884c\u3046\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002\u671f\u9650\u306b\u9045\u308c\u306a\u3044\u3088\u3046\u306b\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/span><br \/>\n\u203b\u9084\u4ed8\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u305d\u306e\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u30895\u5e74\u9593\u7533\u544a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p><strong>\uff081\uff09\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<br \/>\n\uff082\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<br \/>\n\uff083\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa<br \/>\n\uff084\uff09\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3001\u3082\u3057\u304f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p><strong>\uff081\uff09\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/strong><\/p>\n<p><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u5404\u7a2e\u8a3c\u660e\u66f8\u306e\u307b\u304b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u306b\u5fdc\u3058\u3066\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7528\u7d19\u3092\u6e96\u5099\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6e90\u6cc9\u5fb4\u53ce\u7968\u3001\u5404\u7a2e\u8a3c\u660e\u66f8\u3092\u7d1b\u5931\u3059\u308b\u3068\u3001\u518d\u767a\u884c\u306b\u6642\u9593\u304c\u304b\u304b\u308b\u3053\u3068\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002\u7121\u304f\u3055\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3059\u308b\u307b\u304b\u3001\u65e9\u3081\u306e\u6e96\u5099\u3092\u5fc3\u639b\u3051\u307e\u3057\u3087\u3046\u3002<br \/>\n\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u7528\u7d19\u306f\u3001<a href=\"#m4savka2nlpgcoy9dcsacp\" target=\"_self\">\u300c2-1.\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u300d<\/a>\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\uff082\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<\/strong><\/p>\n<p><strong>\u7528\u610f\u3057\u305f\u66f8\u985e\u3092\u3082\u3068\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3067\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u5fc5\u8981\u306a\u9805\u76ee\u3092\u5165\u529b\u3057\u3066\u3044\u304f\u3053\u3068\u3067\u3001\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">e-Tax\u3067\u63d0\u51fa\u3067\u304d\u308b\u307b\u304b\u3001\u5370\u5237\u3057\u3066\u66f8\u9762\u3068\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002<\/span><\/span><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\"><span style=\"font-size: 16px; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u305b\u305a\u306b<\/span>\u4f5c\u6210\u3059\u308b\u5834\u5408\u306f\u3001\u81ea\u5206\u3067\u8a08\u7b97\u3057\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u96e3\u3057\u3044\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u6642\u671f\u306b\u958b\u50ac\u3055\u308c\u308b\u7a0e\u52d9\u7f72\u4e3b\u50ac\u306e\u78ba\u5b9a\u7533\u544a\u76f8\u8ac7\u4f1a\uff08\u8981\u4e88\u7d04\uff09\u3092\u5229\u7528\u3059\u308b\u307b\u304b\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u66f8\u9762\u3067\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3092\u63d0\u793a\u3059\u308b\u304b\u3001\u305d\u306e\u5199\u3057\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u304c\u306a\u3044\u5834\u5408\u306f\u3001\u756a\u53f7\u78ba\u8a8d\u66f8\u985e\u3068\u904b\u8ee2\u514d\u8a31\u8a3c\u306a\u3069\u306e\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u3092\u7d44\u307f\u5408\u308f\u305b\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u500b\u4eba\u306e\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u8cea\u554f\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u63d0\u4f9b\u3059\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/chatbot\/index.htm\" target=\"_blank\" rel=\"noopener\"><strong>\u300c\u30c1\u30e3\u30c3\u30c8\u30dc\u30c3\u30c8\uff08\u3075\u305f\u3070\uff09\u300d<\/strong><\/a>\u3067\u8cea\u554f\u3059\u308b\u3068\u3001AI\u304c\u56de\u7b54\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/chatbot\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30c1\u30e3\u30c3\u30c8\u30dc\u30c3\u30c8\uff08\u3075\u305f\u3070\uff09\u306b\u8cea\u554f\u3059\u308b|\u56fd\u7a0e\u5e81<\/a><\/p>\n<p><strong>\uff083\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa<\/strong><\/p>\n<p><strong>\u671f\u9650\u306b\u9045\u308c\u306a\u3044\u3088\u3046\u3001\u7a0e\u52d9\u7f72\u306b\u6301\u53c2\u3001\u90f5\u9001\u3001\u3082\u3057\u304f\u306fe-tax\u306b\u3066\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>e-tax\u3067\u63d0\u51fa\u3059\u308b\u5834\u5408\u306f\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3082\u3057\u304f\u306f\u3001\u7a0e\u52d9\u7f72\u3067\u767a\u884c\u3057\u305fID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\uff08\u65b0\u898f\u767a\u884c\u306f\u7d42\u4e86\uff09\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u3001\u81ea\u6cbb\u4f53\u306b\u30c7\u30fc\u30bf\u304c\u5f15\u304d\u7d99\u304c\u308c\u307e\u3059\u3002\u4f4f\u6c11\u7a0e\u306e\u7533\u544a\u3092\u5225\u9014\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><strong>\uff084\uff09\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3001\u3082\u3057\u304f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<p><strong>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u5f8c\u65e5\u3001\u6307\u5b9a\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/strong><\/p>\n<p>\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u304c\u5fc5\u8981\u306a\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3092\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u4e2d\u306b\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br \/>\ne-Tax\uff08\u96fb\u5b50\u7d0d\u7a0e)\u306e\u307b\u304b\u3001\u9280\u884c\u632f\u8fbc\u3001\u30b3\u30f3\u30d3\u30cb\u3001\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3001\u30b9\u30de\u30db\u30a2\u30d7\u30ea\u6c7a\u6e08\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u3067\u652f\u6255\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u7d99\u7d9a\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\u53e3\u5ea7\u632f\u66ff\u306e\u624b\u7d9a\u304d\u3092\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u6307\u5b9a\u53e3\u5ea7\u304b\u3089\u81ea\u52d5\u7684\u306b\u5f15\u304d\u843d\u3068\u3057\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n<p><strong>\u671f\u9650\u307e\u3067\u306b\u7d0d\u7a0e\u3092\u884c\u306a\u308f\u306a\u3044\u3068\u3001\u8ffd\u5fb4\u8ab2\u7a0e\u306e\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p>\u9084\u4ed8\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u306a\u3063\u305f\u5f8c\u30013\u9031\u9593\u304b\u30891\u304b\u6708\u534a\u7a0b\u5ea6\u3067\u6307\u5b9a\u3057\u305f\u9280\u884c\u53e3\u5ea7\u306b\u632f\u308a\u8fbc\u307e\u308c\u307e\u3059\u3002<\/p>\n<h2 id=\"oedxhegsqs86z0r4fu3idm\"><strong>3.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u3067\u3088\u304f\u3042\u308b\u3054\u8cea\u554f<\/strong><\/h2>\n<p>\u4e8c\u7b87\u6240\u7d66\u4e0e\u306b\u95a2\u3057\u3066\u3001\u3088\u304f\u3044\u305f\u3060\u304f\u3054\u8cea\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"47sxw10nupgwvlgybmxrjm\">\uff31\uff1a\u6276\u990a\u5185\u3067\u3042\u3063\u3066\u3082\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u6276\u990a\u5185\u3067\u50cd\u3044\u3066\u3044\u308b\u3053\u3068\u3068\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3042\u308b\u304b\u5426\u304b\u306f\u5168\u304f\u5225\u306e\u554f\u984c\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306e\u6709\u7121\u3084\u52e4\u52d9\u5148\u3067\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u306e\u72b6\u6cc1\u3067\u5224\u65ad\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p>\u307e\u305a\u306f\u3001<a href=\"#z34y6ewby16yhfc4xv239\" target=\"_self\">\u300c1.\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\uff1f\u300d<\/a>\u306e\u30c1\u30e3\u30fc\u30c8\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u6027\u3092\u5224\u65ad\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3 id=\"tthzw6vne1powq1rngl2yd\">Q \uff1a\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u3001\u672c\u696d\u306e\u4f1a\u793e\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u77e5\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u672c\u5f53\u3067\u3057\u3087\u3046\u304b\uff1f<\/h3>\n<p><strong>\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u3001\u672c\u696d\u306e\u4f1a\u793e\u306b\u30a2\u30eb\u30d0\u30a4\u30c8\u304c\u77e5\u3089\u308c\u308b\u53ef\u80fd\u6027\u306f\u5426\u5b9a\u3067\u304d\u307e\u305b\u3093\u3002<\/strong><\/p>\n<p>\u305d\u306e\u7406\u7531\u306f\u4f4f\u6c11\u7a0e\u306b\u3042\u308a\u307e\u3059\u3002<br \/>\n\u7d66\u4e0e\u6240\u5f97\u306e\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u4f4f\u6c11\u7a0e\u306f\u3001\u81ea\u6cbb\u4f53\u304c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3084\u78ba\u5b9a\u7533\u544a\u306e\u60c5\u5831\u306a\u3069\u3092\u3082\u3068\u306b\u8a08\u7b97\u3057\u3001\u4e3b\u3068\u306a\u308b\u52e4\u52d9\u5148\u306e\u7d66\u4e0e\u304b\u3089\u307e\u3068\u3081\u3066\u5929\u5f15\u304d\u3055\u308c\u307e\u3059\u3002\u52e4\u52d9\u5148\u306b\u901a\u77e5\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u984d\u304b\u3089\u3001\u5225\u306e\u7d66\u4e0e\u53ce\u5165\u304c\u3042\u308b\u3053\u3068\u3092\u63a8\u6e2c\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u81ea\u6cbb\u4f53\u306b\u3088\u3063\u3066\u306f\u3001\u30a2\u30eb\u30d0\u30a4\u30c8\u306e\u5206\u306e\u4f4f\u6c11\u7a0e\u3092\u666e\u901a\u5fb4\u53ce\uff08\u7d0d\u7a0e\u8005\u672c\u4eba\u306b\u3088\u308b\u7d0d\u4ed8\uff09\u306b\u5207\u66ff\u3048\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u3001\u81ea\u6cbb\u4f53\u306b\u76f8\u8ac7\u3057\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u95a2\u9023\u8a18\u4e8b<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/navi\/special-collection-resident-tax#4-1\" target=\"_blank\" rel=\"noopener\">\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<br \/>\n<\/a><\/p>\n<h3 id=\"7lxar1wk6uriy3stwuzqhq\">Q\uff1a\u78ba\u5b9a\u7533\u544a\u3057\u306a\u3051\u308c\u3070\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u306f\u30d0\u30ec\u307e\u305b\u3093\u3088\u306d\uff1f<\/h3>\n<p><span style=\"font-size: 16px; color: #333333;\"><strong>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u3001\u81ea\u6cbb\u4f53\u3084\u7a0e\u52d9\u7f72\u306f\u7d66\u4e0e\u6240\u5f97\u3092\u628a\u63e1\u3057\u3066\u3044\u307e\u3059\u3002<\/strong><\/span><\/p>\n<p>\u300c\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3001\u30d0\u30ec\u306a\u3044\u306e\u3067\u306f\uff1f\u300d\u3068\u601d\u3046\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<strong>\u4f1a\u793e\u306f\u5f93\u696d\u54e1\u306e\u5c45\u4f4f\u3059\u308b\u81ea\u6cbb\u4f53\u306b\u3001\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u307b\u304b\u3001\u7a0e\u52d9\u7f72\u306b\u306f\u63d0\u51fa\u5bfe\u8c61\u3068\u306a\u308b\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u63d0\u51fa\u3057\u3001<span style=\"color: #e25041;\">\u7d66\u4e0e\u3092\u652f\u6255\u3063\u305f\u3068\u3044\u3046\u5831\u544a<\/span><span style=\"color: #000000;\">\u3092\u3057\u3066\u3044\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u3064\u307e\u308a\u3001\u78ba\u5b9a\u7533\u544a\u306e\u6709\u7121\u306b\u304b\u304b\u308f\u3089\u305a\u3001\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u3053\u3068\u3092\u81ea\u6cbb\u4f53\u3084\u7a0e\u52d9\u7f72\u306f\u628a\u63e1\u3057\u3066\u3044\u308b\u306e\u3067\u3059\u3002<\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u7121\u7533\u544a\u3067\u3042\u308b\u3053\u3068\u304c\u767a\u899a\u3057\u305f\u5834\u5408\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u7d0d\u7a0e\u3092\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u60aa\u8cea\u3060\u3068\u5224\u65ad\u3055\u308c\u308b\u3068\u3001\u91cd\u52a0\u7b97\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u304b\u306d\u307e\u305b\u3093\u3002<br \/>\n\u305d\u3046\u306a\u3089\u306a\u3044\u305f\u3081\u306b\u3082\u3001\u5fc5\u8981\u306a\u78ba\u5b9a\u7533\u544a\u306f\u3057\u3063\u304b\u308a\u3068\u884c\u3046\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n<h2 id=\"l0ymyxtafbm4t46e10t55y\">4.\u78ba\u5b9a\u7533\u544a\u306e\u304a\u60a9\u307f\u306f\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u304f\u3060\u3055\u3044\uff01<\/h2>\n<p><strong>\u300c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u3068\u8a00\u308f\u308c\u3066\u3082\u3001\u3069\u3053\u304b\u3089\u624b\u3092\u4ed8\u3051\u3066\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u300d<br \/>\n\u300c\u3044\u305d\u304c\u3057\u304f\u3066\u78ba\u5b9a\u7533\u544a\u306e\u305f\u3081\u306e\u6642\u9593\u304c\u53d6\u308c\u306a\u3044\u300d<\/strong><\/p>\n<p>\u304a\u3044\u305d\u304c\u3057\u3044\u6bce\u65e5\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u4e0d\u6163\u308c\u306a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\u306f\u3001\u672c\u5f53\u306b\u60a9\u307e\u3057\u3044\u3082\u306e\u3067\u3059\u306d\u3002<\/p>\n<p><strong><span style=\"color: #e25041;\">\u305d\u306e\u304a\u60a9\u307f\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/strong><\/p>\n<p><strong>\u79c1\u305f\u3061\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u304a\u4efb\u305b\u3044\u305f\u3060\u3051\u308c\u3070\u3001Web\u4f1a\u8b70\u30fb\u30e1\u30fc\u30eb\u30fb\u96fb\u8a71\u3092\u6d3b\u7528\u3057\u3001\u30b9\u30de\u30db\u3060\u3051\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5b8c\u4e86\u3057\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/navi\/cms\/wp-content\/uploads\/2026\/11\/xi38b557gv8-c3b72371b6af.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" \/><\/p>\n<p>\u9762\u5012\u306a\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30d4\u30fc\u30c7\u30a3\u306b\u6e08\u307e\u305b\u305f\u3044\u304a\u5ba2\u3055\u307e\u306e\u305f\u3081\u306e\u30b7\u30f3\u30d7\u30eb\u306a\u4ee3\u884c\u30b5\u30fc\u30d3\u30b9\u3067\u3059\u3002<br \/>\n\u307e\u305a\u306f\u3001\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089\u304b\u3089\u304a\u9858\u3044\u3057\u307e\u3059\u3002<br \/>\n<a href=\"https:\/\/www.ht-tax.or.jp\/personal\/kakutei-shinkoku\/\" target=\"_blank\" rel=\"noopener\"><strong>\u78ba\u5b9a\u7533\u544a\uff5c\u8fbb\u30fb\u672c\u90f7\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><\/p>\n<h2 id=\"n1kbi0noqriajzbfzsr8v\">5.\u307e\u3068\u3081<\/h2>\n<p>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u3082\u3046\u4e00\u5ea6\u632f\u308a\u8fd4\u3063\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3067\u78ba\u5b9a\u7533\u544a\u3084\u5e74\u672b\u8abf\u6574\u3078\u306e\u5bfe\u5fdc\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u5e74\u672b\u8abf\u6574\u3055\u308c\u306a\u304b\u3063\u305f\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u3092\u8d85\u3048\u3066\u3044\u308b<\/strong><strong><br \/>\n\u2461\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u306a\u3044<br \/>\n\u2462\u4e8c\u7b87\u6240\u4ee5\u4e0a\u3067\u5e74\u672b\u8abf\u6574\u3057\u3066\u3057\u307e\u3063\u305f<\/strong><\/p>\n<\/div>\n<ul>\n<li><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3067\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\u2460\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u304a\u308a\u3001\u5f93\u3068\u306a\u308b\u7d66\u4e0e\u53ce\u5165\u306e\u5408\u8a08\u304c20\u4e07\u5186\u4ee5\u4e0b<\/strong><strong><br \/>\n<\/strong><strong>\u2461\u5e74\u306e\u9014\u4e2d\u3067\u8ee2\u8077\u3057\u3001\u524d\u8077\u5206\u306e\u7d66\u4e0e\u3092\u542b\u3081\u3066\u73fe\u5728\u306e\u52e4\u52d9\u5148\u3067\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3000<\/strong><\/p>\n<\/div>\n<p>\u203b\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3082\u3001\u4f4f\u6c11\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u30b1\u30fc\u30b9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<ul>\n<li><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u3067\u5fc5\u8981\u306a\u66f8\u985e\u306f\uff1f<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<ul>\n<li><strong>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u56fd\u7a0e\u5e81\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u306f\u4e0d\u8981\uff09<\/strong><\/li>\n<li><strong>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u3059\u3079\u3066\u306e\u7d66\u4e0e\u53ce\u5165\u5206\uff09<\/strong><\/li>\n<li><strong>\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u3001\u5404\u63a7\u9664\u306e\u8a3c\u660e\u66f8\u306a\u3069<\/strong><\/li>\n<li><strong>\u305d\u306e\u4ed6\uff1a\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3001\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u306f\u9280\u884c\u53e3\u5ea7\u3001\u7d0d\u7a0e\u3059\u308b\u5834\u5408\u306f\u7d0d\u7a0e\u8cc7\u91d1\u306a\u3069<\/strong><\/li>\n<\/ul>\n<\/div>\n<ul>\n<li><strong>\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806\u306f\uff1f<\/strong><\/li>\n<\/ul>\n<div class=\"attention a-1\">\n<p><strong>\uff081\uff09\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<br \/>\n\uff082\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b<br \/>\n\uff083\uff09\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa<br \/>\n\uff084\uff09\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u3001\u3082\u3057\u304f\u306f\u9084\u4ed8\u3092\u53d7\u3051\u308b<\/strong><\/p>\n<\/div>\n<p>\u4ee5\u4e0a\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u3001\u78ba\u5b9a\u7533\u544a\u306b\u4e0d\u5b89\u3084\u7591\u554f\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\u526f\u696d\u3067\u30a2\u30eb\u30d0\u30a4\u30c8\u3092\u3057\u305f\u3051\u3069\u3001\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u306e\uff1f\u300d \u300c\u6276\u990a\u5185\u3067\u3082\u3001\u4e8c\u7b87\u6240\u7d66\u4e0e\u3092\u53d7\u3051\u305f\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u306e\uff1f\u300d \u300c\u8ee2\u8077\u3092\u3057\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3044\u3044\uff1f\u300d \u4e8c\u7b87\u6240\u4ee5\u4e0a\u306e\u52e4\u52d9\u5148\u304b\u3089\u7d66\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":3498,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"content-type":"","footnotes":""},"categories":[1,42],"class_list":["post-3501","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-others","category-accounting","tag-journalize","tag-zeirishi"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3501","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=3501"}],"version-history":[{"count":2,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3501\/revisions"}],"predecessor-version":[{"id":3502,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/posts\/3501\/revisions\/3502"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media\/3498"}],"wp:attachment":[{"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/media?parent=3501"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ht-tax.or.jp\/navi\/wp-json\/wp\/v2\/categories?post=3501"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}