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class=\"wp-block-table\"><table><tbody><tr><td>20\u4e07\u5186\u300c\u4ee5\u4e0b\u300d<\/td><td>\u78ba\u5b9a\u7533\u544a\u306f<strong>\u4e0d\u8981<\/strong><\/td><\/tr><tr><td>20\u4e07\u5186\u300c\u4ee5\u4e0a\u300d<\/td><td>\u78ba\u5b9a\u7533\u544a\u306f<strong>\u5fc5\u8981<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u305f\u3060\u3057\u3001\u3082\u3057\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u306e\u5831\u916c\u304c\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089<strong>\u6e90\u6cc9\u5fb4\u53ce<\/strong>\uff08\u6240\u5f97\u7a0e\u306e\u524d\u6255\u3044\u3068\u3057\u3066\u5831\u916c\u304b\u3089\u7a0e\u91d1\u304c\u5dee\u3057\u5f15\u304b\u308c\u308b\u3053\u3068\uff09\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u3001\u305f\u3068\u304820\u4e07\u5186\u4ee5\u4e0b\u306e\u6240\u5f97\u3067\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a<strong>\u9084\u4ed8\u91d1<\/strong>\u3092\u53d7\u3051\u53d6\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9084\u4ed8\u91d1\u3068\u306f\u8981\u3059\u308b\u306b\u3001\u300c\u6255\u3044\u3059\u304e\u3066\u3057\u307e\u3063\u305f\u6240\u5f97\u7a0e\u304c\u623b\u3063\u3066\u304f\u308b\u3053\u3068\u300d\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u3067\u306f\u3001\u3057\u3070\u3057\u3070\u9084\u4ed8\u91d1\u304c\u767a\u751f\u3057\u307e\u3059\u3002\u307e\u305a\u306f\u6e90\u6cc9\u5fb4\u53ce\u3092\u3055\u308c\u305f\u304b\u3069\u3046\u304b\u306e\u4e8b\u5b9f\u78ba\u8a8d\u3092\u3057\u307e\u3057\u3087\u3046\u3002\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u306b\u300c<strong>\u6e90\u6cc9\u5fb4\u53ce\u8fbc\u307f\u3067\u8acb\u6c42\u66f8\u3092\u9001\u3063\u3066\u304f\u3060\u3055\u3044<\/strong>\u300d\u3068\u8a00\u308f\u308c\u305f\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u304b\uff1f 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class=\"wp-block-heading\">\u6240\u5f97\u300c40\u4e07\u5186\u4ee5\u4e0b\u300d\u300c\u30de\u30a4\u30ca\u30b9\uff08\u8d64\u5b57\uff09\u300d\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3068\u7a0e\u91d1\u30fb\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u3092\u5b89\u304f\u3067\u304d\u308b<\/h2>\n\n\n\n<p>\u57fa\u672c\u7684\u306b\u306f\u7d4c\u8cbb\u30fb\u63a7\u9664\u3092\u5dee\u3057\u5f15\u3044\u305f\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\uff08\u8d64\u5b57\uff09\u3067\u3042\u308c\u3070\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u3068\u304f\u306b\u300c\u3082\u306e\u306f\u8a66\u3057\u3068\u958b\u696d\u3057\u3066\u5c0f\u3055\u306a\u4e8b\u696d\u3092\u59cb\u3081\u3066\u307f\u305f\u304c\u3001\u3084\u3063\u3071\u308a\u4eca\u5f8c\u306f\u30b5\u30e9\u30ea\u30fc\u30de\u30f3\u306b\u623b\u308d\u3046\u300d\u3068\u8003\u3048\u3066\u3044\u308b\u65b9\u306f\u3001\u306a\u304a\u3055\u3089\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u306a\u3044\u3068\u3044\u3048\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u3001\u4eca\u5f8c\u3082\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4e8b\u696d\u3092\u7d9a\u3051\u3066\u3044\u304f\u306e\u3067\u3042\u308c\u3070\u3001\u305f\u3068\u3048\u6240\u5f97\u304c\u300c40\u4e07\u5186\u4ee5\u4e0b\u300d\u3042\u308b\u3044\u306f\u300c\u30de\u30a4\u30ca\u30b9\uff08\u8d64\u5b57\uff09\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u3057\u3066\u304a\u3044\u305f\u307b\u3046\u304c\u7a0e\u91d1\u30fb\u4fdd\u967a\u6599\u306e\u9762\u3067\u304b\u306a\u308a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u5f8c\u8ff0\u3057\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u304a\u3051\u3070\u3001\u8d64\u5b57\u5206\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u8a08\u4e0a\u3057\u3066\u7bc0\u7a0e\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u4eca\u5e74\u306e\u53ce\u652f\u304c\u8d64\u5b57\u3067\u3042\u308b\u3053\u3068\u3092\u78ba\u5b9a\u7533\u544a\u3067\u5831\u544a\u3059\u308c\u3070\u3001\u7fcc\u5e74\u306e\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u6599\u304c\u5b89\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3044\u305a\u308c\u306b\u305b\u3088\u3001\u300c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308c\u3070\u4eca\u5e74\u306e\u8d64\u5b57\u3092\u6765\u5e74\u4ee5\u964d\u306b\u6d3b\u304b\u305b\u308b\u300d\u3068\u899a\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306f\u767d\u8272\u7533\u544a\u3088\u308a\u3082\u9752\u8272\u7533\u544a\u304c\u304a\u3059\u3059\u3081\u3002\u300c\u57fa\u790e\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u3066\u7bc0\u7a0e\u306b\u306a\u308b\u300d\u306e\u4ed6\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059<\/h2>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/lh5.googleusercontent.com\/9LVqOC74Jsuzb7WLsMf6yq5rIBoRW3vS8r1aPzwSygIRQNJqY_sBBusIKPTYsQTELp5B4FvP8PwQzHxYfcM7qk_w8Sk-WFEQZKVqMkPgOiAX3XKp-yTFncOOUahgUc44GBxdPI0HG5xV-hAI1A\" alt=\"\u78ba\u5b9a\u7533\u544a\u306f\u767d\u8272\u7533\u544a\u3088\u308a\u3082\u9752\u8272\u7533\u544a\u304c\u304a\u3059\u3059\u3081\u3002\u300c\u57fa\u790e\u63a7\u9664\u984d\u304c\u5927\u304d\u304f\u3066\u7bc0\u7a0e\u306b\u306a\u308b\u300d\u306e\u4ed6\u306b\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\"\/><\/figure>\n\n\n\n<div class=\"summary\">\n    <span class=\"summary_title\">\u8981\u70b9\u307e\u3068\u3081<\/span>\n    <ul><li>\u500b\u4eba\u4e8b\u696d\u3092\u7d9a\u3051\u3066\u3044\u304f\u306a\u3089\u9752\u8272\u7533\u544a\u3092\u9078\u3076\u3079\u304d<\/li><li>\u9752\u8272\u7533\u544a\u306f\u304a\u91d1\uff08\u7bc0\u7a0e\uff09\u306e\u9762\u3067\u304b\u306a\u308a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b<\/li><li>\u767d\u8272\u7533\u544a\u306f\u5e33\u7c3f\u8a18\u8f09\u304c\u7c21\u7d20\u3067\u30e9\u30af\u3060\u304c\u305d\u308c\u4ee5\u5916\u306b\u30e1\u30ea\u30c3\u30c8\u304c\u5c11\u306a\u3044<\/li><\/ul>\n<\/div>\n\n<style type=\"text\/css\">\n.summary {\n    position: relative;\n    margin: 2em 0 !important;\n    padding: 1em 1.25em;\n    border: solid 3px #9a1e45;\n    border-radius: 5px;\n    width: 100%;\n}\n.summary .summary_title {\n    position: absolute;\n    display: inline-block;\n    top: -27px;\n    left: -3px;\n    padding: 2px 9px;\n    height: 25px;\n    line-height: 25px;\n    font-size: 16px;\n    background: #9a1e45;\n    color: #ffffff;\n    font-weight: bold;\n    border-radius: 5px 5px 0 0;\n}\n.summary ul {\n    margin: 0; \n    padding: 1% 2% 0;\n}\n.summary ul li {\n    margin-bottom: 1.25em !important;\n}\n<\/style>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th><\/th><th>\u9752\u8272\u7533\u544a<\/th><th>\u767d\u8272\u7533\u544a<\/th><\/tr><\/thead><tbody><tr><td>\u958b\u696d\u5c4a\u3051<\/td><td>\u5fc5\u8981<br><\/td><td>\u4e0d\u8981<\/td><\/tr><tr><td>\u57fa\u790e\u63a7\u9664<\/td><td>\u4e00\u5f8b48\u4e07\u5186<\/td><td>\u4e00\u5f8b48\u4e07\u5186<\/td><\/tr><tr><td>\u7279\u5225\u63a7\u9664<\/td><td>\u6700\u592765\u4e07\u5186<\/td><td>\u30ca\u30b7<\/td><\/tr><tr><td>\u8d64\u5b57\u306e\u7fcc\u5e74\u7e70\u8d8a<\/td><td>\u3067\u304d\u308b<\/td><td>\u3067\u304d\u306a\u3044<\/td><\/tr><tr><td>\u5bb6\u65cf\u3078\u306e\u7d66\u6599\u6255\u3044<\/td><td>\u7d4c\u8cbb\u306b\u3067\u304d\u308b<\/td><td>\u7d4c\u8cbb\u306b\u3067\u304d\u306a\u3044<\/td><\/tr><tr><td>\u5e33\u7c3f\u65b9\u5f0f<\/td><td>\u8907\u5f0f\u7c3f\u8a18\uff08\u3084\u3084\u9762\u5012\uff09<\/td><td>\u5358\u5f0f\u7c3f\u8a18\uff08\u7c21\u5358\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u3055\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306b\u306f\u300c<strong>\u767d\u8272\u7533\u544a<\/strong>\u300d\u3068\u300c<strong>\u9752\u8272\u7533\u544a<\/strong>\u300d\u304c\u3042\u308a\u307e\u3059\u3002\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u57fa\u790e\u63a7\u9664\u984d\u306e\u5927\u304d\u3055\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306f\u3001\u4ee4\u548c2\u5e74\u5ea6\u304b\u3089<strong>\u6700\u592765\u4e07\u5186<\/strong>\u306e\u7279\u5225\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u305f\u3081\u3001\u7533\u544a\u3059\u308b\u6240\u5f97\u3092\u305d\u306e\u5206\u3060\u3051\u6291\u3048\u3066\u3001\u7a0e\u91d1\u8ca0\u62c5\u3092\u8efd\u304f\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3060\u3057\u9752\u8272\u7533\u544a\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u300c<strong>\u958b\u696d\u5c4a<\/strong>\u300d\u3092\u63d0\u51fa\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u9808\u6761\u4ef6\u3067\u3059\uff08\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306f\u66f8\u985e\u3092\u51fa\u3059\u3060\u3051\u306a\u306e\u3067\u7c21\u5358\u3067\u3059\uff09\u3002\u300c\u4eca\u5e74\u306f\u9752\u8272\u7533\u544a\u3067\u591a\u3081\u306b\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u5e74\u5185\u306e\u3046\u3061\u306b\u5fc5\u305a\u958b\u696d\u5c4a\u3092\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4ed6\u306b\u3082\u307e\u3060\u9752\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u306f\u4eca\u5e74\u306e\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u3057\u3066\u6240\u5f97\u306b\u53cd\u6620\u3067\u304d\u308b\u3068\u3044\u3046\u70b9\u3067\u3059\u3002\u305f\u3068\u3048\u7fcc\u5e74\u304c\u300c\u305f\u304f\u3055\u3093\u7a3c\u3044\u3060\u5e74\u300d\u3067\u3042\u3063\u3066\u3082\u3001\u524d\u5e74\u306e\u8d64\u5b57\u3092\u53cd\u6620\u3055\u305b\u3066\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u7a0e\u91d1\u3092\u6291\u3048\u3089\u308c\u307e\u3059\u3002\u3053\u3046\u3044\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u306f\u3001<strong>\u9752\u8272\u7533\u544a\u306a\u3089\u3067\u306f\u306e\u5f37\u307f<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u308c\u304b\u3089\u3082\u7d99\u7d9a\u7684\u306b\u500b\u4eba\u4e8b\u696d\u3092\u3084\u3063\u3066\u3044\u304d\u305f\u3044\u65b9\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u9078\u3070\u306a\u3044\u7406\u7531\u304c\u306a\u3044\u3068\u3044\u3063\u3066\u3082\u904e\u8a00\u3067\u306f\u306a\u3044\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u9752\u8272\u7533\u544a\u3067\u3042\u308c\u3070\u3001\u5bb6\u65cf\u3092\u5f93\u696d\u54e1\u3068\u3057\u3066\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u3001\u652f\u6255\u3063\u305f\u7d66\u4e0e\u3092\u300c<strong>\u4e8b\u696d\u5c02\u5f93\u8005\u63a7\u9664<\/strong>\u300d\u3068\u3057\u3066\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u767d\u8272\u7533\u544a\u3067\u306f\u51fa\u6765\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3067\u3001\u767d\u8272\u7533\u544a\u306e\u552f\u4e00\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u3001<strong>\u5e33\u7c3f\u306e\u66f8\u304d\u65b9\u304c\u975e\u5e38\u306b\u7c21\u5358<\/strong>\u3060\u3068\u3044\u3046\u70b9\u3067\u3059\uff08\u5358\u5f0f\u7c3f\u8a18\uff09\u3002<\/p>\n\n\n\n<p>\u3057\u304b\u3057\u305d\u308c\u4ee5\u5916\u306e\u30e1\u30ea\u30c3\u30c8\u306f\u7279\u306b\u306a\u3044\u3068\u3044\u3046\u306e\u304c\u6b63\u76f4\u306a\u3068\u3053\u308d\u3067\u3059\u3002\u7a0e\u5236\u9762\u3067\u306e\u512a\u9047\u306f\u3001\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u3066\u306f\u308b\u304b\u306b\u52a3\u308a\u307e\u3059\u3002\u958b\u696d\u5c4a\u3051\u3068\u4e00\u7dd2\u306b\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u306a\u3044\u9650\u308a\u306f\u5f37\u5236\u7684\u306b\u767d\u8272\u7533\u544a\u306b\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u306e\u3067\u3001\u5e74\u5185\u306e\u3046\u3061\u306b\u65e9\u3081\u306b\u884c\u52d5\u3092\u8d77\u3053\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u300c\u3069\u3046\u3057\u3066\u3044\u3044\u304b\u308f\u304b\u3089\u306a\u3044\u65b9\u300d\u3084\u300c\u81ea\u5206\u3067\u66f8\u985e\u3092\u66f8\u304f\u81ea\u4fe1\u304c\u306a\u3044\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u304a\u8fd1\u304f\u306e\u7a0e\u52d9\u7f72\u306b\u76f4\u63a5\u884c\u3063\u3066\u3001\u30b9\u30bf\u30c3\u30d5\u3055\u3093\u306b\u6559\u3048\u3066\u3082\u3089\u3044\u307e\u3057\u3087\u3046\u3002\u3069\u3053\u306e\u7a0e\u52d9\u7f72\u306b\u5c0b\u306d\u308b\u3079\u304d\u304b\u8ff7\u3063\u305f\u6642\u306f\u3001\u4ee5\u4e0b\u306e\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u300c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/index.htm\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a>\u300d\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u9752\u8272\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u30fb\u6d41\u308c<\/h2>\n\n\n\n<p>\u4ee5\u4e0b\u3067\u306f\u3001\u958b\u696d\u5c4a\u3051\u304b\u3089\u9752\u8272\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u30fb\u4e00\u9023\u306e\u6d41\u308c\u3092<strong>\u30b3\u30f3\u30d1\u30af\u30c8<\/strong>\u306b\u89e3\u8aac\u3057\u307e\u3059\u3002\u96e3\u3057\u305d\u3046\u306b\u601d\u308f\u308c\u304c\u3061\u3067\u3059\u304c\u3001\u5b9f\u306f\u305f\u3063\u305f<strong>3\u30b9\u30c6\u30c3\u30d7<\/strong>\u3067\u5b8c\u4e86\u3059\u308b\u7c21\u5358\u306a\u624b\u7d9a\u304d\u3067\u3059\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">STEP1. \u958b\u696d\u5c4a\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n\n\n\n<p>\u307e\u305a\u306f\u300c\u958b\u696d\u5c4a\u300d\u306e\u66f8\u985e\u3092\u7528\u610f\u3057\u307e\u3057\u3087\u3046\u3002\u958b\u696d\u5c4a\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u7f6e\u3044\u3066\u3042\u308a\u307e\u3059\u3057\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u304b\u3089PDF\u3092\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3059\u308b\u3053\u3068\u3082\u53ef\u80fd\u3067\u3059\u3002\u300c\u66f8\u985e\u306b\u4e0d\u5099\u304c\u3042\u308a\u305d\u3046\u3067\u5fc3\u914d\u300d\u3068\u3044\u3046\u65b9\u306f\u3001\u76f4\u63a5\u7a0e\u52d9\u7f72\u3067\u30b9\u30bf\u30c3\u30d5\u306e\u529b\u3092\u501f\u308a\u306a\u304c\u3089\u958b\u696d\u5c4a\u3092\u66f8\u304f\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3088\u3002<\/p>\n\n\n\n<p>\u66f8\u985e\u3092\u66f8\u304f\u306b\u3042\u305f\u3063\u3066\u5927\u5207\u306a\u306e\u306f\u3001\u300c\u958b\u696d\u65e5\u3092\u3044\u3064\u306b\u3059\u308b\u304b\u300d\u3067\u3059\u3002\u539f\u5247\u300c\u958b\u696d\u304b\u30891\u30f5\u6708\u4ee5\u5185\u300d\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u304c\u3001\u5b9f\u306f\u65e5\u4ed8\u3092\u3055\u304b\u306e\u307c\u3063\u3066\u958b\u696d\u65e5\u3092\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u305f\u3068\u3048\u3070\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u53ce\u5165\u3092\u5f97\u3089\u308c\u308b\u3088\u3046\u306b\u306a\u3063\u305f\u306e\u304c7\u6708\u3060\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4eca\u5e74\u306e3\u6708\u3092\u958b\u696d\u65e5\u306b\u6307\u5b9a\u3059\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u65e5\u306e\u5909\u66f4\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u5c4a\u3092\u51fa\u3057\u305f\u3089\u3001\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3082\u5fd8\u308c\u305a\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u3053\u308c\u304c\u306a\u3051\u308c\u3070\u7fcc\u5e74\u9752\u8272\u7533\u544a\u304c\u3067\u304d\u307e\u305b\u3093\u3002\u958b\u696d\u5c4a\u3068\u4e00\u7dd2\u306b\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3082\u63d0\u51fa\u3059\u308b\u306e\u304c\u30d9\u30bf\u30fc\u3067\u3059\u3002<\/p>\n\n\n\n<div style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">STEP.2 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style=\"height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h3 class=\"wp-block-heading\">STEP.3 \u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3057\u3066\u63d0\u51fa\u3059\u308b<\/h3>\n\n\n\n<p>\u5e33\u7c3f\u306e\u5185\u5bb9\u3092\u3082\u3068\u306b\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3066\u3044\u304d\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u7a0e\u52d9\u7f72\u3084<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u5165\u624b\u53ef\u80fd\u3067\u3059\u3002\u7533\u544a\u66f8\u306e\u5185\u5bb9\u306b\u5f93\u3063\u3066\u3001\u5fc5\u8981\u9805\u76ee\u3092\u8a18\u5165\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u624b\u66f8\u304d\u3067\u8a18\u5165<\/td><td>\u7a0e\u52d9\u7f72\u3084<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\">\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8<\/a>\u304b\u3089\u5165\u624b\u53ef\u80fd\u3002<br>\u76f4\u63a5\u7a0e\u52d9\u7f72\u306b\u6301\u3063\u3066\u3044\u304f\u304b\u3001\u90f5\u9001\u306b\u3066\u63d0\u51fa\u3059\u308b\u3002<\/td><\/tr><tr><td>\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u304b\u3089\u96fb\u5b50\u5165\u529b<\/td><td>\u56fd\u7a0e\u5e81\u306e\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d\u304b\u3089\u30d1\u30bd\u30b3\u30f3\u30fb\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3067\u5165\u529b\u3059\u308b\u3002<br>\u81ea\u52d5\u8a08\u7b97\u6a5f\u80fd\u3082\u3042\u308b\u305f\u3081\u4fbf\u5229\u3002e-Tax\u306b\u3082\u5bfe\u5fdc\u3002<\/td><\/tr><tr><td>\u4f1a\u8a08\u30bd\u30d5\u30c8\u3067\u5165\u529b<\/td><td>\u4f7f\u3044\u6163\u308c\u308c\u3070\u6700\u3082\u4f7f\u3044\u3084\u3059\u3044\u3002<br>\u4f1a\u8a08\u77e5\u8b58\u304c\u307b\u3068\u3093\u3069\u306a\u304f\u3066\u3082\u30e9\u30af\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3067\u304d\u308b\u3002\u521d\u671f\u8cbb\u7528\u304c\u3084\u3084\u30cd\u30c3\u30af\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u307e\u3068\u3081<\/h2>\n\n\n\n\n<div class=\"summary\">\n    <span class=\"summary_title\">\u5185\u5bb9\u307e\u3068\u3081<\/span>\n    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