{"id":5334,"date":"2024-12-24T10:48:47","date_gmt":"2024-12-24T01:48:47","guid":{"rendered":"https:\/\/preview.ht-tax.or.jp\/sozoku-guide\/?p=5334"},"modified":"2025-07-25T12:43:44","modified_gmt":"2025-07-25T03:43:44","slug":"gifts-made-during-ones-lifetime-tax-return","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/gifts-made-during-ones-lifetime-tax-return","title":{"rendered":"\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\u3060\u308d\u3046\u304b\uff1f"},"content":{"rendered":"<p>\u300c<u>\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\u3060\u308d\u3046\u304b\uff1f<\/u>\u300d<br \/>\n\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u306b\u306a\u3089\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u304a\u60a9\u307f\u3092\u304a\u6301\u3061\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3067\u306f\u3001\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u53d6\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\u304b\u3092\u3054\u8aac\u660e\u3057\u305f\u5f8c\u306b\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u672c\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u3051\u308c\u3070\u3001<\/p>\n<ul>\n<li>\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3042\u306a\u305f\u304c\u3001\u7a0e\u91d1\u306b\u95a2\u3059\u308b\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u3002<\/li>\n<li>\u7533\u544a\u306e\u5fc5\u8981\u304c\u3042\u308b\u306e\u3060\u3068\u3057\u305f\u3089\u3001\u4f55\u7a0e\u306e\u7533\u544a\u3092\u3069\u306e\u3088\u3046\u306b\u3059\u308c\u3070\u3088\u3044\u306e\u304b\u3002<\/li>\n<\/ul>\n<p>\u3092\u7406\u89e3\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3067\u3057\u3087\u3046\u3002<br \/>\n\u672c\u8a18\u4e8b\u304c\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u307f\u306a\u3055\u3093\u306e\u4e00\u52a9\u3068\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\u3002<\/p>\n<h2 id=\"nj34clt9fatalrfxmkwr\">1.\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308b\u306e\u304b<\/h2>\n<p>\u307e\u305a\u3001\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u304b\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001<strong><span style=\"color: #e25041;\">\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059<\/span><\/strong>\u3002<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/cms\/wp-content\/uploads\/2025\/05\/90fzmspscwl-1746065186.png\" style=\"display: block; vertical-align: top; margin: 5px auto; text-align: center;\" class=\"fr-draggable\" width=\"1308\" height=\"750\" \/><\/p>\n<h3 id=\"gn6h1eszs666r6dz5ndl5c\">1-1.\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u306a\u3044<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3066\u3082\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/span><\/strong><\/p>\n<p>\u300c\u751f\u524d\u8d08\u4e0e\u306f\u6240\u5f97\u306b\u306a\u308b\u304b\u3089\u3001\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b\u306e\u3067\u306f\u306a\u3044\u304b\uff1f\u300d\u3068\u601d\u3046\u65b9\u304c\u3044\u3089\u3063\u3057\u3083\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u304c\u3001<u>\u751f\u524d\u8d08\u4e0e\u3055\u308c\u305f\u8ca1\u7523\u306f\u6240\u5f97\u3068\u3057\u3066\u6271\u3044\u307e\u305b\u3093<\/u>\u3002<\/p>\n<p>\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u304b\u3089\u3068\u3044\u3063\u3066\u3001\u305d\u306e\u751f\u524d\u8d08\u4e0e\u306b\u3064\u3044\u3066\u306e\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<h3 id=\"splrk2clyjf67ajr8bpkl6\">1-2.\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308b<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u3089\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306a\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p><span style=\"font-size: 16px; color: #333333;\">\u5177\u4f53\u7684\u306b\u306f\u3001<u>\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u3001\u4ee5\u4e0b\u306e\uff13\u3064\u306e\u30b1\u30fc\u30b9\u306b\u8a72\u5f53\u3057\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/span><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff11<\/th>\n<td style=\"width: 75.6945%;\"><a href=\"#a9hnfcj1v97kxkgp7apt0c\" target=\"_self\">\u66a6\u5e74\u8d08\u4e0e\u3067\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff12<\/th>\n<td style=\"width: 75.6945%;\"><a href=\"#vc26iqkm42i8n5sk9hk3i\" target=\"_self\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u30b1\u30fc\u30b9\uff13<\/th>\n<td style=\"width: 75.6945%;\"><a href=\"#ozsf8fxjg4kfzg6svyaypa\" target=\"_self\">\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"a9hnfcj1v97kxkgp7apt0c\">\u3010\u30b1\u30fc\u30b9\uff11\u3011\u66a6\u5e74\u8d08\u4e0e\u3067\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u66a6\u5e74\u8d08\u4e0e\u3092\u9078\u629e\u3057\u3001\u5e74\u9593110\u4e07\u5186\u3092\u8d85\u3048\u308b\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981<\/span><\/strong>\u3067\u3059\u3002<\/p>\n<p>\u5e74\u9593\u3068\u306f\u300c\u305d\u306e\u5e74\u306e1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e1\u5e74\u9593\u300d\u3067\u3059\u3002<br \/>\n\u307e\u305f110\u4e07\u5186\u3068\u3044\u3046\u306e\u306f\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3055\u308c\u308b\u4eba\uff09\uff11\u4eba\u3042\u305f\u308a\u306e\u91d1\u984d\u3067\u3059\u3002<\/p>\n<p>\u4f8b\u3048\u3070\u3001A\u3055\u3093\u304c\u7236\u89aa\u304b\u3089100\u4e07\u5186\u30fb\u6bcd\u89aa\u304b\u3089100\u4e07\u5186\u306e\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u5e74\u9593\u306b\u53d7\u3051\u305f\u751f\u524d\u8d08\u4e0e\u306e\u4fa1\u984d\u306f200\u4e07\u5186\u306a\u306e\u3067\u3001A\u3055\u3093\u306f\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u8d08\u4e0e\u8005\uff08\u8d08\u4e0e\u3059\u308b\u4eba\u30fb\u3053\u306e\u4f8b\u306e\u5834\u5408\u306e\u7236\u89aa\u30fb\u6bcd\u89aa\uff09\u4e00\u4eba\u3042\u305f\u308a\u3067\u306f\u306a\u3044\u306e\u3067\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<h4 id=\"vc26iqkm42i8n5sk9hk3i\">\u3010\u30b1\u30fc\u30b9\uff12\u3011\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u521d\u5e74\u5ea6\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u53ca\u3073\u3001110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u521d\u5e74\u5ea6\u306e\u5c4a\u51fa\u66f8\u306e\u63d0\u51fa\u53ca\u3073\u3001110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><\/p>\n<p>\u4ee4\u548c\uff15\u5e74\u5ea6\u307e\u3067\u306f\u3001\u305f\u3068\u3048\u305d\u306e\u9078\u629e\u306b\u4fc2\u308b\u8d08\u4e0e\u8005\u304b\u3089\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u8ca1\u7523\u306e\u4fa1\u984d\u304c110\u4e07\u5186\u4ee5\u4e0b\u3067\u3042\u3063\u305f\u3068\u3057\u3066\u3082\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3057\u305f\u304c\u3001\u7a0e\u5236\u6539\u6b63\u304c\u884c\u308f\u308c\u307e\u3057\u305f\u3002<\/p>\n<p>\u4ee4\u548c6\u5e74\u5ea6\uff082024\u5e74\uff09\u304b\u3089\u306f\u3001\u4e0b\u306e\u8868\u306e\u3088\u3046\u306b\u3001\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3092\u9078\u629e\u3057\u305f\u521d\u5e74\u5ea6\u306b\u306f\u5c4a\u51fa\u66f8\u3092\u63d0\u51fa\u3057\u3001\u304b\u3064\u3001110\u4e07\u5186\u3092\u8d85\u3048\u308b\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u306f\u3001\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306b\u3064\u3044\u3066\u306e\u8a73\u7d30\u306f\u3053\u3061\u3089\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\/notification-form-for-selecting-tax-settlement-at-time-of-inheritance\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8\u306e\u66f8\u304d\u65b9\u30fb\u63d0\u51fa\u65b9\u6cd5\u30de\u30cb\u30e5\u30a2\u30eb<\/a><br \/>\n\u25a0\u8fbb\u30fb\u672c\u90f7\u76f8\u7d9a\u30ac\u30a4\u30c9\u3000<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/inheritancesettlementtaxsystem\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u5236\u5ea6\u3068\u306f\uff1f2024\u5e741\u6708\u4ee5\u964d\u306e\u6539\u6b63\u5185\u5bb9\u3082\u542b\u3081\u3066\u89e3\u8aac<\/a><\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\"><\/th>\n<th style=\"text-align: center;\">\u9078\u629e\u521d\u5e74\u5ea6<\/th>\n<th style=\"text-align: center;\">\uff12\u5e74\u76ee\u4ee5\u964d<\/th>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u751f\u524d\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u984d<br \/>\n110\u4e07\u5186\u8d85<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<br \/>\n\uff0b<br \/>\n\u5c4a\u51fa\u66f8<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u8d08\u4e0e\u7a0e\u7533\u544a\u66f8<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 33.3333%; text-align: center;\">\u751f\u524d\u8d08\u4e0e\u3067\u53d7\u3051\u53d6\u3063\u305f\u984d<br \/>\n110\u4e07\u5186\u4ee5\u4e0b<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u5c4a\u51fa\u66f8<\/td>\n<td style=\"width: 33.3333%; text-align: center;\">\u7533\u544a\u4e0d\u8981<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"ozsf8fxjg4kfzg6svyaypa\">\u3010\u30b1\u30fc\u30b9\uff13\u3011\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408<\/h4>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u751f\u524d\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/strong><br \/>\n<u>\u7279\u4f8b\u3092\u9069\u7528\u3057\u305f\u7d50\u679c\u3001\u8d08\u4e0e\u7a0e\u984d\u304c\uff10\u5186\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u7533\u544a\u306f\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/u><\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u3001\u7279\u4f8b\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<br \/>\n\u5fd8\u308c\u305a\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u8d08\u4e0e\u7a0e\u306e\u4e3b\u306a\u7279\u4f8b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 767.986px;\" width=\"100%\">\n<tbody>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/zoyozei-haigusha\/\" target=\"_blank\" rel=\"noopener\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664<\/a><\/th>\n<td style=\"width: 485.278px;\">\u5a5a\u59fb\u671f\u9593\u304c20\u5e74\u4ee5\u4e0a\u306a\u3069\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u592b\u5a66\u306b\u304a\u3044\u3066\u306f\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3001\u5c45\u4f4f\u7528\u4e0d\u52d5\u7523\u3092\u53d6\u5f97\u3059\u308b\u305f\u3081\u306e\u8cc7\u91d1\u3092\u8d08\u4e0e\u3057\u3066\u3082\u30012,000\u4e07\u5186\u3092\u4e0a\u9650\u3068\u3057\u3066\u8d08\u4e0e\u7a0e\u306e\u5bfe\u8c61\u304b\u3089\u63a7\u9664\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/sozoku\/4508.htm\" target=\"_blank\" rel=\"noopener\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 485.278px;\">\u76f4\u7cfb\u5c0a\u5c5e\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09\u304b\u308918\u6b73\u4ee5\u4e0a\u306e\u5b50\u3084\u5b6b\u304c\u81ea\u5b85\u306e\u65b0\u7bc9\u307e\u305f\u306f\u5897\u6539\u7bc9\u306a\u3069\u306e\u305f\u3081\u306b\u4f7f\u3046\u8cc7\u91d1\u306e\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u5834\u5408\u3001\u6700\u59271,000\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-center\/sozokuzei-column\/kyoiku-ikkatsuzoyo\/\" target=\"_blank\" rel=\"noopener\">\u6559\u80b2\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 485.278px;\"><span style=\"font-size: 16px; color: #333333;\">\u76f4\u7cfb\u5c0a\u5c5e<span style=\"font-size: medium; color: #333333;\">\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09<\/span>\u304b\u308930\u6b73\u672a\u6e80\u306e\u5b50\u3084\u5b6b\u3078\u3001\u6559\u80b2\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,500\u4e07\u5186\u307e\u3067\u8d08\u4e0e\u7a0e\u304c\u304b\u304b\u3089\u306a\u3044<\/span><\/td>\n<\/tr>\n<tr>\n<th><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/zoyo\/4511.htm\" target=\"_blank\" rel=\"noopener\">\u7d50\u5a5a\u30fb\u5b50\u80b2\u3066\u8cc7\u91d1\u306e\u4e00\u62ec\u8d08\u4e0e\u306e\u7279\u4f8b<\/a><\/th>\n<td style=\"width: 485.278px;\"><span style=\"font-size: 16px; color: #333333;\">\u76f4\u7cfb\u5c0a\u5c5e<span style=\"font-size: medium; color: #333333;\">\uff08\u7236\u6bcd\u30fb\u7956\u7236\u6bcd\u306a\u3069\uff09<\/span>\u304b\u308918\u6b73\u4ee5\u4e0a50\u6b73\u672a\u6e80\u306e\u5b50\u306e\u7d50\u5a5a\u3084\u5b50\u80b2\u3066\u306b\u4f7f\u3046\u305f\u3081\u306e\u8cc7\u91d1\u3092\u4e00\u62ec\u8d08\u4e0e\u3057\u305f\u5834\u5408\u30011,000\u4e07\u5186\uff08\u7d50\u5a5a\u8cbb\u7528\u306b\u3064\u3044\u3066\u306f300\u4e07\u5186\uff09\u307e\u3067\u8d08\u4e0e\u7a0e<span style=\"font-size: 16px; color: #333333;\">\u304c\u975e\u8ab2\u7a0e\u306b\u306a\u308b<\/span><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2 id=\"bw2l8ocny8cgkloj7q8uq\">2.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068<\/h2>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u3053\u3068\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u671f\u9650<\/th>\n<td style=\"width: 69.0683%;\">\u8d08\u4e0e\u304c\u3042\u3063\u305f\u7fcc\u5e742\u67081\u65e5\uff5e3\u670815\u65e5<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u5148<\/th>\n<td style=\"width: 69.0683%;\">\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\uff09\u304c\u4f4f\u3080\u5730\u57df\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u65b9\u6cd5<\/th>\n<td style=\"width: 69.0683%;\">\u2460\u7a93\u53e3\u6301\u53c2<br \/>\n\u2461\u90f5\u9001<br \/>\n\u2462e-tax\u3000\u306e\u3044\u305a\u308c\u304b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u5fc5\u8981\u66f8\u985e<\/th>\n<td style=\"width: 69.0683%;\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3001\u7533\u544a\u66f8\u3000\u306a\u3069<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/th>\n<td style=\"width: 69.0683%;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/pdf\/009.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a>\u306b\u8a73\u3057\u304f\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u76f8\u8ac7\u5148<\/th>\n<td style=\"width: 69.0683%;\">\u7a0e\u7406\u58eb<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"bet9s9el72867lyv46dvo6\">2-1.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u7fcc\u5e742\u67081\u65e5\uff5e3\u670815\u65e5<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u3001\u8d08\u4e0e\u304c\u3042\u3063\u305f\u7fcc\u5e742\u67081\u65e5\uff5e3\u670815\u65e5<\/span><\/strong>\u3067\u3059\u3002<br \/>\n3\u670815\u65e5\u304c\u571f\u65e5\u795d\u65e5\u306e\u5834\u5408\u306f\u3001\u6b21\u306e\u5e73\u65e5\u304c\u7533\u544a\u671f\u9650\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<p><u>\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u305b\u3089\u308c\u308b<\/u>\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u5fc5\u305a\u671f\u9650\u3092\u5b88\u3063\u3066\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u25a0\u30da\u30ca\u30eb\u30c6\u30a3\u306e\u8a73\u7d30\u306f<a href=\"https:\/\/www.ht-tax.or.jp\/sozoku-guide\/penalty\" target=\"_blank\" rel=\"noopener\">\u76f8\u7d9a\u7a0e\u3092\u7533\u544a\u3057\u306a\u3044\u5834\u5408\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u89e3\u8aac\uff01\u7a0e\u52d9\u7f72\u306b\u306f\u898b\u3064\u304b\u308b\u306e\uff1f<\/a>\u3067\u89e3\u8aac\u3057\u3066\u304a\u308a\u307e\u3059\u306e\u3067\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"3y2mjq4v0gygczx0agy7g\">2-2.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u5148\u306f\u53d7\u8d08\u8005\u304c\u4f4f\u3080\u5730\u57df\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u5148\u306f\u53d7\u8d08\u8005\uff08\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u4eba\uff09\u304c\u4f4f\u3080\u5730\u57df\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u8d08\u4e0e\u8005\u306e\u4f4f\u3080\u5730\u57df\u3092\u7ba1\u8f44\u3057\u3066\u3044\u308b\u7a0e\u52d9\u7f72\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u7a0e\u52d9\u7f72\u306f<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/chizu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u56fd\u7a0e\u5c40\u30fb\u7a0e\u52d9\u7f72\u3092\u8abf\u3079\u308b<\/a>\u3067\u8abf\u3079\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<h3 id=\"cxd7oi05q28tf2kvgo2nmg\">2-3.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001\u7a93\u53e3\u6301\u53c2\u30fb\u90f5\u9001\u30fbe-tax\u306e\u4e09\u7a2e\u985e<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u65b9\u6cd5\u306f\u3001\u4ee5\u4e0b\u306e\uff13\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th style=\"text-align: center;\">\u7a93\u53e3\u6301\u53c2<\/th>\n<td style=\"width: 82.2049%;\">\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306b\u76f4\u63a5\u6301\u3063\u3066\u3044\u304f\u65b9\u6cd5\u3067\u3059\u3002<br \/>\n\u7a93\u53e3\u306e\u958b\u3044\u3066\u3044\u308b\u6642\u9593\u306f\u6708\u66dc\u65e5\u304b\u3089\u91d1\u66dc\u65e5\uff08\u795d\u65e5\u7b49\u3092\u9664\u304f\uff09\u306e\u5348\u524d\uff18\u664230\u5206\u304b\u3089\u5348\u5f8c5\u6642\u3067\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">\u90f5\u9001<\/th>\n<td style=\"width: 82.2049%;\">\u7a0e\u52d9\u7f72\u306b\u90f5\u9001\u3057\u307e\u3059\u3002<br \/>\n\u90f5\u9001\u306e\u5834\u5408\u3001\u7533\u544a\u66f8\u306a\u3069\u7a0e\u52d9\u624b\u7d9a\u306b\u95a2\u3059\u308b\u66f8\u985e\u306f\u300c\u4fe1\u66f8\u300d\u306b\u8a72\u5f53\u3057\u307e\u3059\u3002\u3086\u3046\u30d1\u30c3\u30af\u3001\u3086\u3046\u30e1\u30fc\u30eb\u3001\u3086\u3046\u30d1\u30b1\u30c3\u30c8\u3001\u30af\u30ea\u30c3\u30af\u30dd\u30b9\u30c8\u3001\u4e00\u822c\u7684\u306a\u5b85\u6025\u4fbf\u3067\u306f\u7533\u544a\u66f8\u306a\u3069\u306e\u300c\u4fe1\u66f8\u300d\u3092\u9001\u308b\u3053\u3068\u306f<span style=\"text-decoration: underline;\">\u3067\u304d\u307e\u305b\u3093<\/span>\u306e\u3067\u3001\u3054\u6ce8\u610f\u304f\u3060\u3055\u3044\u3002\u300c\u90f5\u4fbf\u300d\u307e\u305f\u306f\u300c\u4fe1\u66f8\u4fbf\u300d\u3067\u65e9\u3081\u306b\u9001\u4ed8\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<br \/>\n\u666e\u901a\u90f5\u4fbf\u3067\u306f\u306a\u304f\u3001\u7c21\u6613\u66f8\u7559\u306a\u3069\u8ffd\u8de1\u306e\u3067\u304d\u308b\u65b9\u6cd5\u3067\u90f5\u9001\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/td>\n<\/tr>\n<tr>\n<th style=\"text-align: center;\">e-tax<\/th>\n<td style=\"width: 82.2049%;\">e-Tax\u3068\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u3092\u5229\u7528\u3057\u3066\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u5404\u7a2e\u624b\u7d9a\u304d\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u306e\u3053\u3068\u3067\u3059\u3002<br \/>\n<a href=\"https:\/\/www.e-tax.nta.go.jp\/start\/index.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP e-tax\u3054\u5229\u7528\u306e\u6d41\u308c<\/a>\u306b\u5229\u7528\u3059\u308b\u307e\u3067\u306e\u6d41\u308c\u304c\u8a73\u3057\u304f\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"t8d7xg6ztijx5amv5pj6c\">2-4.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u5927\u304d\u304f\u308f\u3051\u3066\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3068\u7533\u544a\u66f8<\/h3>\n<p><strong><span style=\"color: #e25041;\">\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u5927\u304d\u304f\u308f\u3051\u3066\u3001\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u3068\u7533\u544a\u66f8<\/span><\/strong>\u3067\u3059\u3002<br \/>\n\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u30fb\u7533\u544a\u66f8\u3068\u5408\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<p class=\"attention-p\">\u672c\u8a18\u4e8b\u306f\u56fd\u7a0e\u5e81HP\u304b\u3089\u5fc5\u8981\u66f8\u985e\u3092\u629c\u7c8b\u3057\u3001\u308f\u304b\u308a\u3084\u3059\u3044\u3088\u3046\u306b\u518d\u7de8\u96c6\u3057\u3066\u304a\u308a\u307e\u3059\u3002<br \/>\n\u56fd\u7a0e\u5e81\u306eHP\u3067\u78ba\u8a8d\u3057\u305f\u3044\u65b9\u306f<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/09.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u7b49<\/a>\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<h4 id=\"et36hntopvjy5l8tbggaa\">\u3007\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/h4>\n<p>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u7121\u3067\u3001\u63d0\u51fa\u3059\u308b\u66f8\u985e\u304c\u7570\u306a\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 100%;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092<u>\u6301\u3063\u3066\u3044\u308b<\/u><\/th>\n<td style=\"width: 60.1997%;\">\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u63d0\u793a\u3059\u308b<\/p>\n<p>\u203b\u90f5\u9001\u306e\u5834\u5408\u3001\u4e21\u9762\u3092\u30b3\u30d4\u30fc\u3057\u305f\u3082\u306e\u3092\u6dfb\u4ed8\u3057\u307e\u3059<\/p>\n<\/td>\n<\/tr>\n<tr>\n<th>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092<u>\u6301\u3063\u3066\u3044\u306a\u3044<\/u><\/th>\n<td style=\"width: 60.1997%;\">\n<p>\u4ee5\u4e0b\u306e\uff12\u3064\u3092\u63d0\u793a\u3057\u307e\u3059\u3002<\/p>\n<p>\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e<br \/>\n\u3000\uff08\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8868\u8a18\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u7968\u306a\u3069\uff09<\/p>\n<p>\u30fb\u8eab\u5143\u78ba\u8a8d\u66f8\u985e<br \/>\n\u3000\uff08\u514d\u8a31\u8a3c\u30fb\u30d1\u30b9\u30dd\u30fc\u30c8\u30fb\u4fdd\u967a\u8a3c\u306a\u3069\uff09<\/p>\n<p>\u203b\u90f5\u9001\u306e\u5834\u5408\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e\u306e\u5199\u3057\u3001\u8eab\u5143\u78ba\u8a8d\u66f8\u985e\u306e\u30b3\u30d4\u30fc\u3092\u6dfb\u4ed8\u3057\u307e\u3059<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"fj0ibh78l8v2bbriel7uff\">\u3007\u7533\u544a\u66f8<\/h4>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306f\u7533\u544a\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u544a\u306e\u5185\u5bb9<\/th>\n<th>\u4f7f\u7528\u3059\u308b\u7533\u544a\u66f8<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u66a6\u5e74\u8ab2\u7a0e\u306e\u307f\u3092\u7533\u544a<\/td>\n<td style=\"width: 383.556px;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u307f\u3092\u7533\u544a<\/td>\n<td style=\"width: 383.556px;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868<\/a>\u3068<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e8c\u8868<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u66a6\u5e74\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u306e\u4e21\u65b9\u3092\u7533\u544a<\/td>\n<td style=\"width: 383.556px;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868<\/a>\u3068<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e8c\u8868<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u3068\u66a6\u5e74\u8ab2\u7a0e\u3092\u7533\u544a<\/td>\n<td style=\"width: 383.556px;\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868<\/a>\u3068<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/004.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868\u306e\u4e8c<\/a><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\"><span style=\"font-size: 16px; color: #333333;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e\u3068\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u3092\u7533\u544a<\/span><\/td>\n<td style=\"width: 383.556px;\">\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/001.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868<\/a>\u3068<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/004.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e00\u8868\u306e\u4e8c<\/a>\u3068<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/yoshiki2024\/pdf\/006.pdf\" target=\"_blank\" rel=\"noopener\">\u7b2c\u4e8c\u8868<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4 id=\"dbnsrcly5f7now0h0kxw8r\">\u3007\u305d\u306e\u4ed6\u5fc5\u8981\u66f8\u985e\uff08\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\uff09<\/h4>\n<p>\u63a7\u9664\u30fb\u7279\u4f8b\u3092\u9069\u7528\u3059\u308b\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u66f8\u985e\u3092\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\u30fb\u7533\u544a\u66f8\u3068\u5408\u308f\u305b\u3066\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"width: 768px;\" width=\"100%\">\n<tbody>\n<tr>\n<th>\u7533\u544a\u5185\u5bb9<\/th>\n<th>\u4e3b\u306a\u6dfb\u4ed8\u66f8\u985e<\/th>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u8d08\u4e0e\u7a0e\u306e\u914d\u5076\u8005\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td style=\"width: 383.556px;\">\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u914d\u5076\u8005\u306e\u6238\u7c4d\u306e\u8b04\u672c\u307e\u305f\u306f\u6284\u672c\uff08\u53d6\u5f97\u3059\u308b\u65e5\u306b\u3064\u3044\u3066\u898f\u5b9a\u3042\u308a\uff09<br \/>\n\u8d08\u4e0e\u5bfe\u8c61\u4e0d\u52d5\u7523\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<br \/>\n\u8d08\u4e0e\u3092\u53d7\u3051\u305f\u914d\u5076\u8005\u306e\u6238\u7c4d\u306e\u9644\u7968\u306e\u5199\u3057\uff08\u53d6\u5f97\u3059\u308b\u65e5\u306b\u3064\u3044\u3066\u898f\u5b9a\u3042\u308a\uff09<\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e<\/td>\n<td style=\"width: 383.556px;\">\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9078\u629e\u5c4a\u51fa\u66f8<br \/>\n\u53d7\u8d08\u8005\u30fb\u7279\u5b9a\u8d08\u4e0e\u8005\u306e<span style=\"font-size: 16px; color: #333333;\">\u6238\u7c4d\u306e\u8b04\u672c\u307e\u305f\u306f\u6284\u672c<\/span><\/td>\n<\/tr>\n<tr>\n<td style=\"background-color: #ffffff; width: 383.556px;\">\u4f4f\u5b85\u53d6\u5f97\u7b49\u8cc7\u91d1\u306e\u975e\u8ab2\u7a0e<\/td>\n<td style=\"width: 383.556px;\">\u53d7\u8d08\u8005\u306e\u6238\u7c4d\u306e\u8b04\u672c<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u7968<br \/>\n\u305d\u306e\u4ed6\u4e00\u5b9a\u306e\u66f8\u985e<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 id=\"45rqwosmj5bieb7yo0pa\">2-5.\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u56fd\u7a0e\u5e81HP\u306b\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b<\/h3>\n<p>\u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9\u306f\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/pdf\/009.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81HP \u8d08\u4e0e\u7a0e\u306e\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/a>\u306b\u8a73\u3057\u304f\u63b2\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>\u4ee5\u4e0b\u306b\u5404\u5e33\u7968\u3054\u3068\u306e\u66f8\u304d\u65b9\u304c\u63b2\u8f09\u3055\u308c\u3066\u3044\u308b\u30da\u30fc\u30b8\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\uff08\u4ee4\u548c6\u5e74\u5206\uff09<br \/>\n\u3054\u81ea\u8eab\u304c\u8a18\u5165\u3059\u308b\u5fc5\u8981\u306e\u3042\u308b\u5e33\u7968\u540d\u3092\u30af\u30ea\u30c3\u30af\u3044\u305f\u3060\u3051\u308c\u3070\u8a18\u8f09\u4f8b\u3092\u898b\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"attention a-1\">\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/shinkoku\/zoyo\/tebiki2024\/pdf\/009.pdf\" target=\"_blank\" 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