{"id":310,"date":"2023-08-27T09:00:00","date_gmt":"2023-08-27T00:00:00","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/%e6%ba%96%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a8%e3%81%af%e3%80%8c%e4%ba%a1%e3%81%8f%e3%81%aa%e3%81%a3%e3%81%9f%e6%96%b9%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%80%8d"},"modified":"2025-09-02T13:54:23","modified_gmt":"2025-09-02T04:54:23","slug":"quasi-final-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-return","title":{"rendered":"\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u65b9\u6cd5\u3084\u671f\u9650\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3082\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<p><strong>\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u3059\u3079\u304d\u78ba\u5b9a\u7533\u544a\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u624b\u7d9a\u304d<\/strong>\u3067\u3059\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033#Mp-Pa_2-Ch_5-Se_2-Ss_2-At_124\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5124\u6761<\/a>\uff09<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u300c\u3069\u3093\u306a\u5834\u5408\u306b\u5fc5\u8981\u306a\u306e\uff1f\u300d\u300c\u671f\u9650\u306f\u3044\u3064\uff1f\u300d\u300c\u4f55\u3092\u6e96\u5099\u3059\u308b\uff1f\u300d\u3068\u3044\u3063\u305f\u7591\u554f\u306b\u7b54\u3048\u306a\u304c\u3089\u3001\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h2 id=\"kpuqtzfnn77fj8yybn6uc\">1.\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044<\/h2>\n<p><strong><u>\u6e96\u78ba\u5b9a\u7533\u544a<\/u><\/strong><u>\u3068\u306f\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u304c\u672c\u6765\u3059\u308b\u306f\u305a\u3060\u3063\u305f\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3001\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u884c\u3046\u624b\u7d9a\u304d<\/strong>\u3067\u3059\u3002<\/u>\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u3068\u306e\u4e3b\u306a\u9055\u3044\u306f\u4e0b\u306e\u56f3\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 17.7297%;\"><\/th>\n<th style=\"width: 49.588%; text-align: center;\"><strong>\u6e96\u78ba\u5b9a\u7533\u544a<\/strong><\/th>\n<th style=\"width: 32.5587%; text-align: center;\">\u78ba\u5b9a\u7533\u544a<\/th>\n<\/tr>\n<tr>\n<th style=\"width: 17.7297%;\"><strong>\u6240\u5f97\u306e\u8a08\u7b97\u671f\u9593<\/strong><br \/>\n<strong>\uff08\u63a7\u9664\u542b\u3080\uff09<\/strong><\/th>\n<td style=\"background-color: #ffffff; width: 49.588%;\">1\u67081\u65e5\uff5e<strong>\u6b7b\u4ea1\u65e5<\/strong><\/td>\n<td style=\"background-color: #ffffff; width: 32.5587%;\">1\u67081\u65e5\uff5e12\u670831\u65e5<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 17.7297%;\"><strong>\u7533\u544a\u671f\u9650<\/strong><\/th>\n<td style=\"background-color: #ffffff; width: 49.588%;\">\u4ea1\u304f\u306a\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u3089<strong>\uff14\u30f6\u6708\u4ee5\u5185<\/strong><\/td>\n<td style=\"background-color: #ffffff; width: 32.5587%;\">\u7fcc\u5e74\u306e2\u670816\u65e5\uff5e3\u670815\u65e5<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 17.7297%;\"><strong>\u7533\u544a\u7fa9\u52d9\u8005<\/strong><\/th>\n<td style=\"background-color: #ffffff; width: 49.588%;\"><strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u76f8\u7d9a\u4eba<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u5305\u62ec\u53d7\u907a\u8005\u203b\u3092\u542b\u307f\u307e\u3059\uff09<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 32.5587%;\">\u672c\u4eba<\/td>\n<\/tr>\n<tr>\n<th style=\"width: 17.7297%;\"><strong>\u7533\u544a\u3059\u308b\u7a0e\u52d9\u7f72<\/strong><\/th>\n<td style=\"background-color: #ffffff; width: 49.588%;\"><strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/strong><br \/>\n<span style=\"font-size: 12px;\">\uff08\u76f8\u7d9a\u4eba\u306e\u4f4f\u6240\u5730\u3067\u306f\u3042\u308a\u307e\u305b\u3093\uff09<\/span><\/td>\n<td style=\"background-color: #ffffff; width: 32.5587%;\">\u672c\u4eba\u306e\u4f4f\u6240\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-size: 12px;\">\u203b\u300c\u5305\u62ec\u53d7\u907a\u8005\u300d\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u304b\u3089\u4e00\u5b9a\u306e\u5272\u5408\u3092\u3082\u3063\u3066\u907a\u8d08\u3059\u308b\u3053\u3068\u3092\u6307\u5b9a\u3055\u308c\u305f\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/span><\/p>\n<h2 id=\"wp7aetz8gwd10mlwthf2tnr\">2.\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\uff0f\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n<p><strong>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3059\u3079\u3066\u306e\u65b9\u306b\u5fc5\u8981\u306a\u624b\u7d9a\u304d\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n\u672c\u7ae0\u3067\u306f\u3001\u300c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u300d\u3001\u300c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9\u300d\u3001\u300c\u5fc5\u8981\u3067\u306f\u306a\u3044\u304c\u3059\u308b\u3068\u304a\u5f97\u306a\u30b1\u30fc\u30b9\u300d\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u3054\u81ea\u8eab\u304c\u3069\u3053\u306b\u5f53\u3066\u306f\u307e\u308b\u304b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/no-semi-final-tax-return-required\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306b\u306a\u308b\u4e3b\u306a\uff13\u3064\u306e\u30b1\u30fc\u30b9<\/a><\/p>\n<h3 id=\"1r8902dd3gnxo8l53qp7jm\">2-1.\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306b\u6b21\u306e\u3088\u3046\u306a\u53ce\u5165\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002 \u8a00\u3044\u63db\u3048\u308b\u3068\u3001<u>\u751f\u524d\u306b\u300c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3060\u3063\u305f\u4eba\u300d\u3042\u308b\u3044\u306f\u300c\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u306f\u305a\u3060\u3063\u305f\u4eba\u300d\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u5f8c\u306b\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u4e8b\u696d\u6240\u5f97\u3084\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u5834\u5408\uff08\u3053\u306e\u5834\u5408\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u6d88\u8cbb\u7a0e\u306e\u7533\u544a\u3092\u884c\u3063\u3066\u3044\u305f\u304b\u3069\u3046\u304b\u3082\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\uff09<\/li>\n<li><span style=\"font-size: inherit;\">2,000\u4e07\u5186\u3092\u8d85\u3048\u308b\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u8907\u6570\u304b\u3089\u306e\u7d66\u4e0e\u6240\u5f97\u304c\u3042\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u7d66\u4e0e\u30fb\u9000\u8077\u6240\u5f97\u30fb\u516c\u7684\u5e74\u91d1\u306b\u3088\u308b\u96d1\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u304c20\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u516c\u7684\u5e74\u91d1\u7b49\u306b\u3088\u308b\u53ce\u5165\u304c400\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u751f\u547d\u4fdd\u967a\u306e\u6e80\u671f\u91d1\u3084\u4e00\u6642\u91d1\u3092\u53d7\u3051\u53d6\u3063\u305f\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u571f\u5730\u3084\u5efa\u7269\u3092\u58f2\u5374\u3057\u305f\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u682a\u5f0f\u306a\u3069\u3092\u58f2\u5374\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u00a0<\/span>\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"0f7ot9uvtviom2nl9ajl7fm\">2-2.\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3082\u5927\u4e08\u592b<\/strong>\u3067\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><span style=\"font-size: inherit;\">\u7d66\u6599\u3092\u53d7\u3051\u53d6\u3063\u3066\u3044\u308b\u306e\u304c\uff11\u30f6\u6240\u3060\u3051\u3067\u3042\u308a\u3001\u4e8b\u696d\u6240\u5074\u3067\u5e74\u672b\u8abf\u6574\u3092\u3055\u308c\u3066\u3044\u308b\u5834\u5408<\/span><\/li>\n<li><span style=\"font-size: inherit;\">\u5e74\u9593\u306e\u5e74\u91d1\u53ce\u5165\u304c400\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308a\u3001\u305d\u306e\u4ed6\u306e\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408\u3000<\/span>\u306a\u3069<\/li>\n<\/ul>\n<\/div>\n<h3 id=\"60ik10s617n3q4e6n8ill3\">2-3.\u7fa9\u52d9\u3067\u306f\u306a\u3044\u304c\u3059\u308b\u3068\u304a\u5f97\u306a\u30b1\u30fc\u30b9<\/h3>\n<p>\u6b21\u306e\u3088\u3046\u306a\u5834\u5408\u306f\u3001\u300c<span style=\"font-size: 16px; color: #333333;\"><strong>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b<\/strong><\/span><strong>\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u3057\u305f\u65b9\u304c\u304a\u5f97<\/strong>\u300d\u3067\u3059\u3002<strong><u>\u9084\u4ed8\u91d1\uff08\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e\u8fd4\u91d1\uff09\u304c\u3082\u3089\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/u><\/strong><u>\u304b\u3089\u3067\u3059\u3002<\/u><\/p>\n<div class=\"attention a-1\">\n<ul>\n<li>\u5e74\u672b\u8abf\u6574\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u203b1<\/li>\n<li>\u533b\u7642\u8cbb\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408<span style=\"font-size: 16px; color: #333333;\">\u203b2<\/span><\/li>\n<li>\u914d\u5076\u8005\u63a7\u9664\u30fb\u6276\u990a\u63a7\u9664\u30fb\u5bc4\u4ed8\u91d1\u63a7\u9664\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408<\/li>\n<\/ul>\n<p><span style=\"font-size: 12px;\">\u203b1 \u5e74\u672b\u8abf\u6574\u304c\u3055\u308c\u3066\u3044\u306a\u3044\u5834\u5408\u306b\u306f\u30011\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3084\u6b7b\u4ea1\u3057\u305f\u30b1\u30fc\u30b9\u304c\u8003\u3048\u3089\u308c\u307e\u3059\u3002<br \/>\n\u203b2 \u304a\u4ea1\u304f\u306a\u308a\u306b\u306a\u308b\u76f4\u524d\u306f\u3001\u5165\u9662\u8cbb\u306a\u3069\u9ad8\u984d\u306a\u533b\u7642\u8cbb\u304c\u304b\u304b\u3063\u3066\u3044\u308b\u30b1\u30fc\u30b9\u304c\u591a\u304f\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u5e74\u306e\u533b\u7642\u8cbb\u3092\u8a08\u7b97\u3057\u3066\u307f\u3066\u3082\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u305f\u3060\u3057\u3001\u4ea1\u304f\u306a\u3089\u308c\u305f\u5f8c\u306b\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306f\u306a\u308a\u307e\u305b\u3093\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\u8a73\u3057\u304f\u306f\u3001<\/span><a href=\"#t2hdwx4ffwbxux47cg6fg\" target=\"_self\"><span style=\"font-size: 12px;\">6\u7ae0\u306eQ1<\/span><\/a><span style=\"font-size: 12px;\">\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u304a\u60a9\u307f\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u7a0e\u7533\u544a\u306e\u3054\u76f8\u8ac7\u306e\u969b\u306b\u3001\u4e00\u7dd2\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\n<\/div>\n<p>\u7fa9\u52d9\u3067\u306f\u306a\u3044\u5834\u5408\u306e\u9084\u4ed8\u7533\u544a\u306f\u30015\u5e74\u9593\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u304c\u3001\u9084\u4ed8\u91d1\u306f\u76f8\u7d9a\u8ca1\u7523\u3068\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u7a0e\u306e\u7533\u544a\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u884c\u3063\u305f\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<h2 id=\"ce3bqwzz6zr5iqdklm83cd\">3.\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f4\u304b\u6708<\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3001<strong>\u76f8\u7d9a\u306e\u958b\u59cb\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u304b\u6708\u4ee5\u5185<\/strong>\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\uff08<a href=\"https:\/\/laws.e-gov.go.jp\/law\/340AC0000000033#Mp-Pa_2-Ch_5-Se_2-Ss_2-At_124\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u6cd5124\u6761<\/a>\uff09<\/p>\n<p>6\u670810\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u671f\u9650\u306f10\u670810\u65e5\u3067\u3059\u3002<img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/9yczj3qlsd-693435491451.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 52.47%;\" class=\"fr-draggable\" \/>\u540c\u3058\u3088\u3046\u306b\u300112\u670810\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001<span style=\"font-size: 16px; color: #333333;\">\u671f\u9650\u306f<\/span>\u7fcc\u5e744\u670810\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/3tdghhokcrm-85f6768a35f8.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 54.3%;\" class=\"fr-draggable\" \/>\u3053\u306e\u5834\u5408\u3001\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\uff083\u670815\u65e5\uff09\u3092\u904e\u304e\u3066\u3057\u307e\u3044\u307e\u3059\u304c\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u304c\u512a\u5148<\/strong>\u3055\u308c\u308b\u305f\u3081\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u30011\u67081\u65e5\u304b\u3089\u78ba\u5b9a\u7533\u544a\u671f\u9650\uff08\u539f\u5247<span style=\"font-size: 16px; color: #333333;\">3\u670815\u65e5<\/span>\uff09\u307e\u3067\u306e\u9593\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u305b\u305a\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306b\u306f\u3001\u524d\u5e741\u5e74\u5206\u306b\u3064\u3044\u3066\u6240\u5f97\u304c\u78ba\u5b9a\u3057\u3066\u3044\u307e\u3059\u304b\u3089\u3001<strong>\u524d\u5e74<\/strong><strong>\u5206\u306e\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u3082\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001\u5e74\u304c\u660e\u3051\u30662\u670810\u65e5\u306b\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001<u><strong>\u524d\u5e74<\/strong><\/u><u><strong>\u5206\u306e\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u3068\u3001<strong>\u4eca\u5e741\u67081\u65e5\uff5e2\u670810\u65e5\u5206\u306e\u6e96\u78ba\u5b9a\u7533\u544a<\/strong>\u306e2\u56de\u5206\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u3001<span style=\"font-size: 16px; color: #333333;\">\u671f\u9650\u306f\u3068\u3082\u306b<\/span>6\u670810\u65e5\u3068\u306a\u308a\u307e\u3059\u3002<\/u><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/09\/b83tw2yfxd-7f6813fed9a2.jpg\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center; width: 75.91%;\" class=\"fr-draggable\" \/><\/p>\n<p>\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001<strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e<\/strong>\u304c\u304b\u304b\u3063\u3066\u3057\u307e\u3046\u306e\u3067\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002\u3059\u3067\u306b\u30ae\u30ea\u30ae\u30ea\u3067\u3042\u3063\u305f\u308a\u3001\u671f\u9650\u3092\u904e\u304e\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u307e\u305a\u306f\u4e0b\u8a18\u30b3\u30e9\u30e0\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002\u3054\u81ea\u8eab\u3067\u306e\u5bfe\u5fdc\u304c\u96e3\u3057\u305d\u3046\u3067\u3042\u308c\u3070\u7a0e\u7406\u58eb\u306b\u3054\u76f8\u8ac7\u3055\u308c\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<p>\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/quasi-final-tax-return-deadline\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\uff14\u30f6\u6708\uff5c\u30ae\u30ea\u30ae\u30ea\u306e\u5834\u5408\u30fb\u904e\u304e\u305f\u5834\u5408\u306e\u5bfe\u5fdc\u3082\u89e3\u8aac<\/a><\/p>\n<h2 id=\"p988ele88zkt2gl416a16\">4.\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u65b9\u6cd53\u3064<\/h2>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u65b9\u6cd5\u306b\u306f\u4ee5\u4e0b\u306e<strong>\uff13\u3064\u306e\u65b9\u6cd5<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u3054\u81ea\u8eab\u306b\u5408\u3046\u65b9\u6cd5\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u65b9\u6cd5\u2460\u3011\u7d19\u3067\u4f5c\u6210\u3057\u7a0e\u52d9\u7f72\u3078\u6301\u53c2\u30fb\u90f5\u9001<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u65b9\u6cd5\u2461\u3011\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u65b9\u6cd5\u2462\u3011\u7a0e\u7406\u58eb\u306b\u4f9d\u983c<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"9xxa8gnwjfr0lt2ziuipcb\">\u3010\u65b9\u6cd5\u2460\u3011\u7d19\u3067\u4f5c\u6210\u3057\u7a0e\u52d9\u7f72\u3078\u6301\u53c2\u30fb\u90f5\u9001<\/h3>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u7d19\u3067\u4f5c\u6210\u3057\u3066\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6240\u306e\u7ba1\u8f44<\/strong><strong>\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u6301\u53c2\u307e\u305f\u306f\u90f5\u9001<\/strong>\u3057\u307e\u3059\u3002<br \/>\n\u8a73\u7d30\u306f<a href=\"#9o2oexmlcvbotjr91eownm\" target=\"_self\">\u6b21\u7ae0<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"6imgn37xfl7w6jqn7d7ibs\">\u3010\u65b9\u6cd5\u2461\u3011\u96fb\u5b50\u7533\u544a\uff08e-Tax\uff09<\/h3>\n<p>\u4ee4\u548c2\u5e74\u5ea6\u304b\u3089\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3082\u3001e-Tax\u3092\u5229\u7528\u3057\u3066\u306e<\/strong><strong>\u96fb\u5b50\u7533\u544a\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3057\u305f\u3002<\/strong><\/p>\n<p>\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u76f8\u7d9a\u4eba\u304c\u305d\u308c\u305e\u308c\u500b\u5225\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u305f\u3081\u3001\u4ee3\u8868\u8005\u304c\u307e\u3068\u3081\u3066\u624b\u7d9a\u304d\u3092\u884c\u306a\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001<u>\u76f8\u7d9a\u4eba\u304c\uff12\u4eba\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u78ba\u8a8d\u66f8\u300d\u306b\u76f8\u7d9a\u4eba\u5168\u54e1\u304c<\/strong><\/u><strong><u>\u7f72\u540d\u3092\u3057\u305f\u4e0a\u3067\u3001\u78ba\u8a8d\u66f8\u306ePDF\u30c7\u30fc\u30bf\u3092\u4f5c\u6210\u3057\u3001e-Tax\u3067\u9001\u4fe1\u3059\u308b\u3053\u3068<\/u><\/strong><u><strong>\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u9060\u9694\u5730\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408\u306a\u3069\u3001\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u6e96\u5099\u3092\u3059\u3059\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<br \/>\n\u25a0<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/fuhyo\/f01-2.pdf\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c \u5e74\u5206 \u6e96\u78ba\u5b9a\u7533\u544a\u306e\u78ba\u8a8d\u66f8<\/a>\u3088\u308a\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9<\/p>\n<p>\u307e\u305f\u3001<span style=\"font-size: medium; color: #333333;\">\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868\u306f\u3001\u7d19\u3067\u884c\u3046\u5834\u5408\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u306e\u307f\u5fc5\u8981\u3067\u3059\u304c\u3001<strong>\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306f\u76f8\u7d9a\u4eba\u304c1\u540d\u3067\u3082\u5fc5\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u96fb\u5b50\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/jyunkaku\/index.ht\" target=\"_blank\" rel=\"noopener\">\u00a0\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u306ee-Tax\u5bfe\u5fdc\u306b\u3064\u3044\u3066<\/a><br \/>\n\u307e\u305f\u3001\u96fb\u5b50\u7533\u544a\u306e\u5834\u5408\u306b\u306f\u3001\u4e00\u5b9a\u306e\u66f8\u985e\u306b\u3064\u3044\u3066\u3001\u305d\u306e\u8a18\u8f09\u5185\u5bb9\u3092\u5165\u529b\u3057\u3066\u9001\u4fe1\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.e-tax.nta.go.jp\/toiawase\/qa\/kakutei\/tempu01.htm\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308b\u8cea\u554f<\/a><\/p>\n<h3 id=\"26ovdmpcovcbx8usgrvcsl\">\u3010\u65b9\u6cd5\u2462\u3011\u7a0e\u7406\u58eb\u306b\u4f9d\u983c<\/h3>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u306f<strong>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd<\/strong>\u3067\u3059\u3002<\/p>\n<p>\u63a7\u9664\u3084\u9084\u4ed8\u3092\u6f0f\u3089\u3057\u305f\u304f\u306a\u3044\u3001\u8907\u96d1\u306a\u8a08\u7b97\u3084\u66f8\u985e\u306e\u6574\u7406\u304c\u8ca0\u62c5\u306b\u306a\u308b\u3001\u76f8\u7d9a\u7a0e\u3082\u4e00\u7dd2\u306b\u76f8\u8ac7\u3057\u305f\u3044\u5834\u5408\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<h2 id=\"9o2oexmlcvbotjr91eownm\">5.\u7d19\u3067\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b\u65b9\u6cd5\u30103\u30b9\u30c6\u30c3\u30d7\u3011<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u3001\u7d19\u3067\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3059\u308b3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u3066\u89e3\u8aac\u3057\u3066\u3044\u304d\u307e\u3059\u3002<\/p>\n<ul>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u30fb\u4f5c\u6210\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011\u7533\u544a\u66f8\u7b49\u306b\u7f72\u540d\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/a><\/p>\n<\/li>\n<li>\n<p><a href=\"https:\/\/pencii.jp\/edit-post\/11986#\">\u3010\u88dc\u8db3\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u4ee3\u8868\u8005\u304c\u307e\u3068\u3081\u3066\u884c\u3046\u306e\u304c\u304a\u3059\u3059\u3081<\/a><\/p>\n<\/li>\n<\/ul>\n<h3 id=\"kyezmlo94dsd0r8mxskms\">\u3010\u30b9\u30c6\u30c3\u30d71\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6e96\u5099\u30fb\u4f5c\u6210\u3059\u308b<\/h3>\n<p><span style=\"font-size: inherit;\">\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u6240\u5f97\u306b\u95a2\u4fc2\u3059\u308b\u8cc7\u6599\u3084\u3001\u76f8\u7d9a\u4eba\u306e\u8cc7\u6599\u306a\u3069\u3092\u6e96\u5099\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e0b\u306e\u8868\u306f\u5fc5\u8981\u66f8\u985e\u3092\u4e00\u89a7\u306b\u3057\u305f\u3082\u306e\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u66f8\u985e\u306e\u53d6\u5f97\u65b9\u6cd5\u3084\u8a18\u8f09\u4f8b\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/required-documents-for-semi-final-tax-return\" target=\"_blank\" rel=\"noopener\">\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u4e3b\u306a\u5fc5\u8981\u66f8\u985e\u4e00\u89a7<\/a><\/p>\n<table style=\"width: 780px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\"><strong>\u5168\u54e1\u5fc5\u8981<\/strong><\/th>\n<td style=\"text-align: left; width: 86.4563%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r06\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8<\/a><br \/>\n\uff08\u5225\u306e\u69d8\u5f0f\u306e\u7533\u544a\u66f8\u304c\u3042\u308b\u308f\u3051\u3067\u306f\u306a\u304f\u3001\u7528\u7d19\u81ea\u4f53\u306f\u901a\u5e38\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u3068\u540c\u3058\u3067\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\"><strong>\u5168\u54e1\u5fc5\u8981<\/strong><\/th>\n<td style=\"text-align: left; width: 86.4563%;\">\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u95a2\u4fc2\u66f8\u985e\uff08\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/th>\n<td style=\"text-align: left; width: 86.4563%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/fuhyo\/f01.pdf\" target=\"_blank\" rel=\"noopener\">\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868<\/a><br \/>\n\uff08<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3002<\/span>\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei\/2018\/pdf\/015.pdf\" target=\"_blank\" rel=\"noopener\">\u7533\u544a\u66f8\u4ed8\u8868\u306e\u66f8\u304d\u65b9<\/a>\u300d\u306e\u66f8\u985e\u306b\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u5834\u5408\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 86.4563%;\"><a href=\"https:\/\/www.nta.go.jp\/about\/organization\/tokyo\/topics\/shinkoku\/pdf\/01.pdf\" target=\"_blank\" rel=\"noopener\">\u59d4\u4efb\u72b6<\/a><br \/>\n\uff08<span style=\"font-size: 16px; color: #333333;\">\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\u3067<\/span>\u3001\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/th>\n<td style=\"text-align: left; width: 86.4563%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/10.pdf\" target=\"_blank\" rel=\"noopener\">\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8<\/a>\u307e\u305f\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/07.pdf\" target=\"_blank\" rel=\"noopener\">\u53ce\u652f\u5185\u8a33\u66f8<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/th>\n<td style=\"text-align: left; width: 86.4563%;\">\u5e74\u91d1\u30fb\u7d66\u4e0e\u306a\u3069\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/th>\n<td style=\"text-align: left; width: 86.4563%;\">\u533b\u7642\u8cbb\u306e\u9818\u53ce\u8a3c<\/td>\n<\/tr>\n<tr>\n<th style=\"background-color: #ecf4e8; text-align: left; width: 13.4135%;\">\u8a72\u5f53\u8005\u306e\u307f<\/th>\n<td style=\"text-align: left; width: 86.4563%;\">\u4fdd\u967a\u306e\u63a7\u9664\u8a3c\u660e\u66f8<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"yubdlpwoqvdo3n6xxfz7t\">\u3010\u30b9\u30c6\u30c3\u30d72\u3011<span style=\"font-size: inherit;\">\u7533\u544a\u66f8\u7b49\u306b\u7f72\u540d\u3059\u308b<\/span><\/h3>\n<p>\u66f8\u985e\u306e\u6e96\u5099\u30fb\u4f5c\u6210\u304c\u3067\u304d\u305f\u3089\u3001\u5fc5\u8981\u306a\u66f8\u985e\u306b\u7f72\u540d\u3092\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p><strong>\u6e96\u78ba\u5b9a\u7533\u544a\u306e\u7533\u544a\u7fa9\u52d9\u306f\u76f8\u7d9a\u4eba\u5168\u54e1\u304c\u8ca0\u3063\u3066\u3044\u307e\u3059\u3002<\/strong><\/p>\n<p>\u4e0b\u306e\u8868\u306e\u66f8\u985e\u306b\u306f\u3001\u76f8\u7d9a\u4eba\u5168\u54e1\u306e\u7f72\u540d\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<u>\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u3066\u9060\u9694\u5730\u306b\u4f4f\u3093\u3067\u3044\u308b\u5834\u5408<\/u><u>\u306a\u3069\u3001\u6642\u9593\u304c\u304b\u304b\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u7533\u544a\u671f\u9650\u306b\u9593\u306b\u5408\u3046\u3088\u3046\u306b\u6ce8\u610f\u3057\u306a\u304c\u3089\u6e96\u5099\u3092\u3059\u3059\u3081\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/u><\/p>\n<table style=\"width: 780px; height: 206px;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"width: 18%;\"><\/th>\n<th style=\"text-align: center; width: 82%;\">\u66f8\u985e<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 18%;\">\u5168\u54e1\u5fc5\u8981<\/td>\n<td style=\"text-align: left; width: 82%; height: 16px;\"><strong>\u78ba\u5b9a\u7533\u544a\u66f8<\/strong>\uff081\u4eba\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei\/2020\/pdf\/014.pdf\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a>\u30012\u4eba\u4ee5\u4e0a\u306e<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei\/2020\/pdf\/015.pdf\" target=\"_blank\" rel=\"noopener\">\u8a18\u8f09\u4f8b<\/a>\uff09<\/p>\n<p>\uff08\u76f8\u7d9a\u4eba\u3084\u5305\u62ec\u53d7\u907a\u8005\u304c1\u4eba\u306e\u5834\u5408\u30022\u4eba\u4ee5\u4e0a\u306e\u5834\u5408\u306f\u4ed8\u8868\u3078\u306e\u8a18\u5165\u3068\u306a\u308a\u307e\u3059\uff09<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18%;\">\u8a72\u5f53\u8005\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 82%; height: 25px;\"><strong>\u78ba\u5b9a\u7533\u544a\u66f8\u4ed8\u8868<\/strong><br \/>\n\uff08\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u3044\u308b\u5834\u5408\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 18%;\">\u8a72\u5f53\u8005\u306e\u307f<\/td>\n<td style=\"text-align: left; width: 82%; height: 25px;\"><strong>\u59d4\u4efb\u72b6<\/strong><br \/>\n<span style=\"font-size: medium; color: #333333;\">\uff08\u76f8\u7d9a\u4eba\u304c\uff12\u540d\u4ee5\u4e0a\u304a\u308a\u3001\u76f8\u7d9a\u4eba\u306e\u4ee3\u8868\u8005\u304c\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308b\u9084\u4ed8\u91d1\u3092\u53d7\u3051\u53d6\u308b\u5834\u5408\uff09<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"8dyoq2e861wn6u63sg04qo\">\u3010\u30b9\u30c6\u30c3\u30d73\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<p>\u6e96\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u5fc5\u8981\u66f8\u985e\u3092\u4f5c\u6210\u3057\u305f\u3089\u3001<strong>\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6240\u306e\u7ba1\u8f44<\/strong><strong>\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u6301\u53c2\u307e\u305f\u306f\u90f5\u9001<\/strong>\u3057\u307e\u3059\u3002<\/p>\n<p>\u76f4\u63a5\u6301\u53c2\u3059\u308b\u5834\u5408\u306f\u3001\u7533\u544a\u66f8\u30922\u90e8\u4f5c\u6210\u3057\u30011\u90e8\u3092\u7a93\u53e3\u306b\u63d0\u51fa\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u305d\u306e\u969b\u3001\u4ee4\u548c6\u5e74\u307e\u3067\u306f\u7533\u544a\u66f8\u306e\u63a7\u3048\u306b\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u3092\u884c\u3063\u3066\u3044\u307e\u3057\u305f\u304c\u3001\u4ee4\u548c7\u5e741\u6708\u304b\u3089\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306e\u4ee3\u308f\u308a\u306b\u5f53\u5206\u306e\u9593\u306e\u5bfe\u5fdc\u3068\u3057\u3066\u3001\u5e0c\u671b\u8005\u306b\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u304c\u4ea4\u4ed8\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u63a7\u3048\u306e1\u90e8\u3068\u4e00\u7dd2\u306b\u3001\u3053\u3061\u3089\u306e\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u3092\u4fdd\u7ba1\u3057\u3066\u304a\u304b\u308c\u308b\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n<p>\u90f5\u9001\u3059\u308b\u5834\u5408\u306f\u3001\u63d0\u51fa\u7528\u306e\u7533\u544a\u66f8\u3068\u5207\u624b\u3092\u8cbc\u3063\u305f\u8fd4\u4fe1\u7528\u306e\u5c01\u7b52\u3092\u9001\u4ed8\u3059\u308c\u3070\u3001\u540c\u69d8\u306b\u30ea\u30fc\u30d5\u30ec\u30c3\u30c8\u3092\u8fd4\u9001\u3057\u3066\u3082\u3089\u3048\u307e\u3059\u3002\u90f5\u9001\u306e\u5834\u5408\u306f\u3001\u90f5\u4fbf\uff08\u7c21\u6613\u66f8\u7559\u306a\u3069\u8ffd\u8de1\u3067\u304d\u308b\u65b9\u6cd5\u304c\u304a\u3059\u3059\u3081\u3067\u3059\uff09\u3067\u65e9\u3081\u306b\u9001\u4ed8\u3057\u307e\u3057\u3087\u3046\u3002\u624b\u5143\u306b\u7533\u544a\u3057\u305f\u63a7\u3048\u304c\u3042\u308b\u3068\u4eca\u5f8c\u306e\u5bfe\u5fdc\u306b\u4fbf\u5229\u3067\u3059\u3002<\/p>\n<p>\u4f5c\u6210\u65b9\u6cd5\u306b\u3064\u3044\u3066\u306f<a href=\"#9o2oexmlcvbotjr91eownm\" target=\"_self\">\u6b21\u7ae0<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u4f4f\u6240\u306e\u7ba1\u8f44\u7a0e\u52d9\u7f72\u306f\u4e0b\u8a18\u3067\u691c\u7d22\u3067\u304d\u307e\u3059\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a><\/p>\n<p>\u4ee4\u548c7\u5e74\u4ee5\u964d\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3001\u4e0b\u8a18\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/onatsu\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff17\u5e74\uff11\u6708\u304b\u3089\u306e\u7533\u544a\u66f8\u7b49\u306e\u63a7\u3048\u3078\u306e\u53ce\u53d7\u65e5\u4ed8\u5370\u306e\u62bc\u306a\u3064\u306b\u3064\u3044\u3066<\/a><\/p>\n<h3 id=\"djpiwb2p45n5l1xgo7idse\">\u3010\u6ce8\u610f\u3011\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u4ee3\u8868\u8005\u304c\u307e\u3068\u3081\u3066\u884c\u3046\u306e\u304c\u304a\u3059\u3059\u3081<\/h3>\n<p>\u5305\u62ec\u53d7\u907a\u8005\u203b\u3092\u542b\u3081\u305f\u76f8\u7d9a\u4eba\u304c\u8907\u6570\u3044\u308b\u5834\u5408\u306b\u306f\u3001<strong>\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u8ab0\u304c\u4ee3\u8868\u3057\u3066\u884c\u3046\u304b\u3092\u6c7a\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n<p><strong>\u7d19<\/strong>\u3067\u884c\u3046\u5834\u5408\u306b\u306f\u3001<u>\u76f8\u7d9a\u4eba\u305d\u308c\u305e\u308c\u304c\u5225\u3005\u306b\u7533\u544a\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u624b\u9593\u304c\u304b\u304b\u308a\u3001\u60c5\u5831\u304c\u6df7\u4e71\u3059\u308b\u304a\u305d\u308c\u304c\u3042\u308a\u307e\u3059\u304b\u3089\u3001\u3067\u304d\u308b\u3060\u3051\u4ee3\u8868\u8005\u304c\u307e\u3068\u3081\u3066\u63d0\u51fa\u3059\u308b\u307b\u3046\u304c\u3088\u3044\u3067\u3057\u3087\u3046\u3002<\/u><\/p>\n<p>\u203b\u300c\u5305\u62ec\u53d7\u907a\u8005\u300d\u3068\u306f\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u907a\u8a00\u306b\u3088\u308a\u88ab\u76f8\u7d9a\u4eba\u306e\u8ca1\u7523\u304b\u3089\u4e00\u5b9a\u306e\u5272\u5408\u3092\u3082\u3063\u3066\u907a\u8d08\u3059\u308b\u3053\u3068\u3092\u6307\u5b9a\u3055\u308c\u305f\u4eba\u306e\u3053\u3068\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<h2 id=\"i5xv1ee0ltrhhxpd7ay89k\">6.\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308bQA<\/h2>\n<p>\u672c\u7ae0\u3067\u306f\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u306e\u3088\u304f\u3042\u308b\u8cea\u554f\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"t2hdwx4ffwbxux47cg6fg\">Q1.\u5404\u7a2e\u63a7\u9664\u306f\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n<p><strong>A.\u5404\u7a2e\u63a7\u9664\u306f\u6e96\u78ba\u5b9a\u7533\u544a\u3067\u3082\u5229\u7528\u3067\u304d\u307e\u3059\u3002<\/strong><\/p>\n<p>\u88ab\u76f8\u7d9a\u4eba\u304c\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u305f\u306f\u305a\u306e\u5404\u7a2e\u63a7\u9664\u306f\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u3082\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u63a7\u9664\u306e\u5bfe\u8c61\u306f\u3001\u533b\u7642\u8cbb\u63a7\u9664\u3001\u793e\u4f1a\u4fdd\u967a\u6599\u3001\u751f\u547d\u4fdd\u967a\u6599\u3001\u5730\u9707\u4fdd\u967a\u6599\u306a\u3069\u3001\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3059\u308b\u65e5\u307e\u3067\u306b\u652f\u6255\u3063\u305f\u984d\u3067\u3059\u3002<\/p>\n<p>\u5165\u9662\u6cbb\u7642\u8cbb\u306a\u3069\u6b7b\u4ea1\u65e5\u5f8c\u306b\u652f\u6255\u3063\u305f\u3082\u306e\u306f\u88ab\u76f8\u7d9a\u4eba\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u76f8\u7d9a\u7a0e\u306e\u50b5\u52d9\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u540c\u4e00\u751f\u8a08\u306e\u5bb6\u65cf\u304c\u652f\u6255\u3063\u305f\u984d\u306f\u305d\u306e\u5bb6\u65cf\u306e\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u914d\u5076\u8005\u63a7\u9664\u3084\u6276\u990a\u63a7\u9664\u7b49\u306e\u9069\u7528\u6709\u7121\u306e\u5224\u5b9a\u306b\u3064\u3044\u3066\u306f\u3001\u4ea1\u304f\u306a\u3063\u305f\u65e5\u306e\u73fe\u6cc1\u306b\u3088\u3063\u3066\u884c\u3044\u307e\u3059\u3002\u914d\u5076\u8005\u63a7\u9664\u984d\u3001\u914d\u5076\u8005\u7279\u5225\u63a7\u9664\u984d\u3001\u6276\u990a\u63a7\u9664\u984d\u306e\u6708\u5272\u8a08\u7b97\u7b49\u306f\u884c\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u3000<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\" target=\"_blank\" rel=\"noopener\">No.2022\u2003\u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a(\u6e96\u78ba\u5b9a\u7533\u544a)<\/a><\/p>\n<h3 id=\"utqn6twn6l91winnnc887d\">Q2.\u9084\u4ed8\u91d1\u3068\u76f8\u7d9a\u7a0e\u306e\u95a2\u4fc2\u306f\uff1f<\/h3>\n<p><span style=\"font-size: inherit;\"><strong>A.\u88ab\u76f8\u7d9a\u4eba\u304c\u6b7b\u4ea1\u3057\u305f\u5f8c\u306b\u53d7\u3051\u53d6\u3063\u305f\u9084\u4ed8\u91d1\u306f\u3001<\/strong><strong>\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u9084\u4ed8\u91d1\u306f\u7d0d\u3081\u904e\u304e\u305f\u7a0e\u91d1\u304c\u623b\u3063\u3066\u304f\u308b\u3082\u306e\u3067\u3059\u3002\u7a0e\u91d1\u3092\u7d0d\u3081\u305f\u306e\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u3067\u3059\u304b\u3089\u3001\u9084\u4ed8\u8acb\u6c42\u6a29\u306f\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306b\u5e30\u5c5e\u3059\u308b\uff08\u4ea1\u304f\u306a\u3063\u305f\u4eba\u306e\u8ca1\u7523\u306b\u306a\u308b\uff09\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n<p>\u305f\u3060\u3057\u3001\u300c\u9084\u4ed8\u52a0\u7b97\u91d1\u300d\u306f\u76f8\u7d9a\u7a0e\u306e\u5bfe\u8c61\u3068\u306f\u306a\u3089\u305a\u3001\u76f8\u7d9a\u4eba\u306e\u6240\u5f97\u7a0e\uff08\u96d1\u6240\u5f97\uff09\u306e\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u25a0\u56fd\u7a0e\u5e81\u00a0<a href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/sozoku\/02\/01.htm\"><span style=\"font-size: inherit;\">\u88ab\u76f8\u7d9a\u4eba\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u4fc2\u308b\u9084\u4ed8\u91d1\u7b49\uff5c\u56fd\u7a0e\u5e81<\/span><\/a><\/p>\n<h3 id=\"6smqyrq4vxc8ydy1lxra8x\">Q3.<span style=\"font-size: inherit;\">\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f<\/span>\u5834\u5408\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u306f\u3057\u306a\u304f\u3066\u3044\u3044\u3067\u3059\u304b\uff1f<\/h3>\n<p><span style=\"font-size: inherit;\"><strong>A.\u76f8\u7d9a\u4eba\u304c\u76f8\u7d9a\u653e\u68c4\u3092\u3057\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u306b\u3064\u3044\u3066\u306f\u78ba\u5b9a\u7533\u544a\u306f\u4e0d\u8981\u3067\u3059\u3002<\/strong><\/span><\/p>\n<p>\u76f8\u7d9a\u653e\u68c4\u3092\u3059\u308b\u3068\u3001\u6545\u4eba\u306e\u8cc7\u7523\u306b\u95a2\u3059\u308b\u4e00\u5207\u306e\u6a29\u5229\u30fb\u7fa9\u52d9\u3092\u653e\u68c4\u3059\u308b\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u3082\u3042\u308a\u307e\u305b\u3093\u3002\u3080\u3057\u308d\u3001\u6e96\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u5358\u7d14\u627f\u8a8d\u3057\u305f\u3053\u3068\u306b\u306a\u308b\u305f\u3081\u3001\u76f8\u7d9a\u653e\u68c4\u304c\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 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