{"id":543,"date":"2025-01-06T11:01:54","date_gmt":"2025-01-06T02:01:54","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/?p=543"},"modified":"2025-09-25T19:07:03","modified_gmt":"2025-09-25T10:07:03","slug":"obligation-to-submit-payment-record","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/obligation-to-submit-payment-record","title":{"rendered":"\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306f\u3042\u308b\uff1f\u63d0\u51fa\u5148\u3084\u7701\u7565\u3059\u308b\u5834\u5408\u3001\u7f70\u5247\u306b\u3064\u3044\u3066\u89e3\u8aac"},"content":{"rendered":"<p><strong><span style=\"color: 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class=\"attention-p\">\u203b\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u3068\u306f\u3001\u7d66\u4e0e\u3084\u5831\u916c\u3001\u6599\u91d1\u3092\u652f\u6255\u3046\u969b\u3001\u652f\u6255\u91d1\u984d\u304b\u3089\u6240\u5f97\u7a0e\u304a\u3088\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u3092\u5dee\u3057\u5f15\u304d\u3001\u56fd\u306b\u7d0d\u7a0e\u3059\u308b\u7fa9\u52d9\u3092\u8ca0\u3046\u4eba\u306e\u3053\u3068\u3092\u6307\u3057\u307e\u3059\u3002<\/p>\n<\/div>\n<p>\u3057\u304b\u3057\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u5834\u5408\u306b\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u306e\u304b\u3001\u514d\u9664\u3055\u308c\u308b\u30b1\u30fc\u30b9\u306f\u3042\u308b\u306e\u304b\u3001\u63d0\u51fa\u624b\u9806\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u3063\u3066\u3044\u308b\u304b\u7b49\u3001\u7a2e\u3005\u306e\u7591\u554f\u304c\u3042\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066\u3001\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u5834\u5408\u306e\u63d0\u51fa\u5148\u3084\u3001\u63d0\u51fa\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u7f70\u5247\u3001\u6ce8\u610f\u70b9\u306a\u3069\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n<h2>1.\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066<\/h2>\n<p><strong>\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9<\/strong>\u306b\u3064\u3044\u3066\u3001<strong><span class=\"f-marker-p\">\u300c\u8ab0\u304c\u300d\u300c\u3044\u3064\u300d\u300c\u3069\u306e\u3088\u3046\u306b\u300d\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u304b<\/span><\/strong>\u3001\u591a\u304f\u306e\u4e8b\u696d\u8005\u304c\u982d\u3092\u60a9\u307e\u305b\u3066\u3044\u307e\u3059\u3002\u3053\u306e\u7ae0\u3067\u306f\u3001\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u7fa9\u52d9\u306b\u3064\u3044\u3066\u306e\u7591\u554f\u306b\u304a\u7b54\u3048\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<h3>1-1.\u63d0\u51fa\u7fa9\u52d9\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u300d\u306e\u307f\u306b\u3042\u308b<\/h3>\n<p><strong><span class=\"f-marker-p\">\u652f\u6255\u8abf\u66f8\u306e\u63d0\u51fa\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u306e\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u8005\u300d\u306e\u307f\u3067\u3059\u3002<\/span><\/strong>\u6e90\u6cc9\u5fb4\u53ce\u7fa9\u52d9\u306f\u3001\u4e8b\u696d\u8005\u304c\u7d66\u4e0e\u3084\u4e00\u5b9a\u306e\u5831\u916c\u3092\u652f\u6255\u3046\u969b\u306b\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n<p>\u5177\u4f53\u7684\u306b\u306f\u3001\u5f93\u696d\u54e1\u3078\u306e\u7d66\u4e0e\u3084\u8cde\u4e0e\u3001\u9000\u8077\u91d1\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3078\u306e\u7279\u5b9a\u306e\u5831\u916c\uff08\u4f8b\uff1a\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u306a\u3069\uff09\u304c\u5bfe\u8c61\u3067\u3059\u3002\u307e\u305f\u3001\u6cd5\u4eba\u3084\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u5834\u5408\u3082\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u6ce8\u610f\u3059\u3079\u304d\u70b9\u3068\u3057\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u3089\u305a\u3001<strong><span 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class=\"attention a-1\">\n<p class=\"attention-p\">\u2460\u5916\u4ea4\u54e1\u3001\u96c6\u91d1\u4eba\u3001\u96fb\u529b\u91cf\u8a08\u306e\u691c\u91dd\u4eba\u304a\u3088\u3073\u30d7\u30ed\u30dc\u30af\u30b5\u30fc\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u3001\u30d0\u30fc\u3001\u30ad\u30e3\u30d0\u30ec\u30fc\u7b49\u306e\u30db\u30b9\u30c6\u30b9\u7b49\u306e\u5831\u916c\u30fb\u6599\u91d1\u3001\u5e83\u544a\u5ba3\u4f1d\u306e\u305f\u3081\u306e\u8cde\u91d1\uff1a\u540c\u4e00\u4eba\u3078\u306e\u5e74\u9593\u652f\u6255\u91d1\u984d\u304c<strong>50\u4e07\u5186<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p class=\"attention-p\">\u2461\u30d7\u30ed\u91ce\u7403\u306e\u9078\u624b\u306a\u3069\u306b\u652f\u6255\u3046\u5831\u916c\u3001\u5951\u7d04\u91d1 : \u540c\u4e00\u4eba\u3078\u306e\u5e74\u9593\u652f\u6255\u91d1\u984d\u304c<strong>5\u4e07\u5186<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p class=\"attention-p\">\u2462\u5f01\u8b77\u58eb\u3084\u7a0e\u7406\u58eb\u7b49\u306b\u5bfe\u3059\u308b\u5831\u916c\u3001\u4f5c\u5bb6\u3084\u753b\u5bb6\u306b\u5bfe\u3059\u308b\u539f\u7a3f\u6599\u3084\u753b\u6599\u3001\u8b1b\u6f14\u6599\u7b49 : \u540c\u4e00\u4eba\u3078\u306e\u5e74\u9593\u652f\u6255\u91d1\u984d\u304c<strong>5\u4e07\u5186<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p class=\"attention-p\">\u2463\u99ac\u4e3b\u306b\u652f\u6255\u3046\u7af6\u99ac\u306e\u8cde\u91d1\uff1a \u540c\u4e00\u4eba\u3078\u306e\uff11\u56de\u306e\u652f\u6255\u8cde\u91d1\u984d\u304c<strong>75\u4e07\u5186<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<p class=\"attention-p\">\u2464\u793e\u4f1a\u4fdd\u967a\u8a3a\u7642\u5831\u916c\u652f\u6255\u57fa\u91d1\u304c\u652f\u6255\u3046\u8a3a\u7642\u5831\u916c : \u540c\u4e00\u4eba\u3078\u306e\u5e74\u9593\u652f\u6255\u91d1\u984d\u304c<strong>50\u4e07\u5186<\/strong>\u3092\u8d85\u3048\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u63d0\u51fa\u7bc4\u56f2\u306e\u91d1\u984d\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u6d88\u8cbb\u7a0e\u304a\u3088\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u306e\u984d\u3092\u542b\u3081\u3066<\/strong>\u5224\u65ad\u3057\u307e\u3059\u3002<\/p>\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u4ee5\u4e0b\u306eURL\u304b\u3089\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hotei\/7431.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color: #2c82c9;\">\u56fd\u7a0e\u5e81\u300c\u5831\u916c\u3001\u6599\u91d1\u3001\u5951\u7d04\u91d1\u53ca\u3073\u8cde\u91d1\u306e\u652f\u6255\u8abf\u66f8\u300d\u306e\u63d0\u51fa\u7bc4\u56f2\u3068\u63d0\u51fa\u679a\u6570\u7b49<\/span><\/a><\/p>\n<h2>2.\u652f\u6255\u8abf\u66f8\u306f\u7a0e\u52d9\u7f72\u306b\u306e\u307f\u63d0\u51fa\u7fa9\u52d9\u304c\u3042\u308b<\/h2>\n<p><strong><span class=\"f-marker-p\">\u652f\u6255\u8abf\u66f8\u306f\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308b\u4e00\u65b9\u3001\u652f\u6255\u5148\u3078\u306e\u4ea4\u4ed8\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<br 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