{"id":4426,"date":"2021-06-29T14:00:32","date_gmt":"2021-06-29T05:00:32","guid":{"rendered":"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/?p=4426"},"modified":"2026-09-13T22:21:38","modified_gmt":"2026-09-13T13:21:38","slug":"kessan-tuki","status":"publish","type":"post","link":"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kessan-tuki\/","title":{"rendered":"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f\u3044\u3064\uff1f12\u6708\u56fa\u5b9a\u306e\u7406\u7531\u3068\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u6d41\u308c"},"content":{"rendered":"\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f\u3001\u6cd5\u5f8b\u306b\u3088\u308a\u6bce\u5e7412\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u3068\u6df7\u540c\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u306e\u305f\u3081\u3001\u307e\u305a\u7d50\u8ad6\u3092\u62bc\u3055\u3048\u305f\u3046\u3048\u3067\u3001\u6c7a\u7b97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u5b9f\u52d9\u306e\u6d41\u308c\u3092\u9806\u756a\u306b\u78ba\u8a8d\u3057\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" style=\"font-size:18px;font-weight:700\">\ud83d\udccb \u3053\u306e\u8a18\u4e8b\u3067\u5206\u304b\u308b\u3053\u3068<\/h3>\n\n\n\n<ul class=\"wp-block-list is-style-sme-list-check\"><li>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u304c12\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u7406\u7531<\/li><li>\u6c7a\u7b97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u5177\u4f53\u7684\u306a\u6d41\u308c<\/li><li>\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u3067\u4f5c\u6210\u3059\u308b\u6c7a\u7b97\u66f8\u985e\u306e\u9055\u3044<\/li><li>\u6c7a\u7b97\u6642\u306b\u898b\u843d\u3068\u3057\u3084\u3059\u30443\u3064\u306e\u6ce8\u610f\u70b9<\/li><li>\u6cd5\u4eba\u5316\u3059\u308b\u3068\u6c7a\u7b97\u6708\u3092\u81ea\u7531\u306b\u9078\u3079\u308b\u3088\u3046\u306b\u306a\u308b\u3053\u3068<\/li><\/ul>\n\n\n\n<div id=\"toc_container\" class=\"toc_white no_bullets\"><p class=\"toc_title\">\u76ee\u6b21<\/p><ul class=\"toc_list\"><li><a href=\"#12\"><span class=\"toc_number toc_depth_1\">1<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f12\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b<\/a><\/li><li><a href=\"#i\"><span class=\"toc_number toc_depth_1\">2<\/span> \u306a\u305c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6c7a\u7b97\u6708\u3092\u9078\u3079\u306a\u3044\u306e\u304b<\/a><\/li><li><a href=\"#i-2\"><span class=\"toc_number toc_depth_1\">3<\/span> \u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u6d41\u308c<\/a><\/li><li><a href=\"#3\"><span class=\"toc_number toc_depth_1\">4<\/span> \u6c7a\u7b97\u6642\u306b\u898b\u843d\u3068\u3057\u3084\u3059\u30443\u3064\u306e\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#i-3\"><span class=\"toc_number toc_depth_1\">5<\/span> \u6cd5\u4eba\u5316\u3059\u308c\u3070\u6c7a\u7b97\u6708\uff08\u4e8b\u696d\u5e74\u5ea6\uff09\u3092\u81ea\u7531\u306b\u9078\u3079\u308b<\/a><\/li><li><a href=\"#i-4\"><span class=\"toc_number toc_depth_1\">6<\/span> \u307e\u3068\u3081<\/a><\/li><li><a href=\"#FAQ\"><span class=\"toc_number toc_depth_1\">7<\/span> \u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/a><\/li><\/ul><\/div>\n<h2><span id=\"12\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f12\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b<\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img src=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/wp-content\/uploads\/2026\/07\/kojin-kessantsuki-001.png\" alt=\"\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u5e74\u5ea6\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u3092\u793a\u3059\u30bf\u30a4\u30e0\u30e9\u30a4\u30f3\u56f3\u89e3\"\/><figcaption>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6240\u5f97\u8a08\u7b97\u671f\u9593\uff08\u5e74\u5206\uff09\u306f\u66a6\u5e74\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u3067\u56fa\u5b9a\u3055\u308c\u308b<\/figcaption><\/figure>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u6cd5\u4eba\u306e\u3088\u3046\u306a\u300c\u4e8b\u696d\u5e74\u5ea6\u300d\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3059\u308b\u306e\u3067\u306f\u306a\u304f\u3001\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u308a<strong>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067<\/strong>\u3092\u300c\u5e74\u5206\u300d\u3068\u3057\u3066\u6240\u5f97\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u306e\u3088\u3046\u306b\u5b9a\u6b3e\u3067\u6c7a\u7b97\u6708\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u305a\u3001\u539f\u5247\u3068\u3057\u3066\u3059\u3079\u3066\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304c12\u6708\u3092\u6c7a\u7b97\u6708\u306b\u76f8\u5f53\u3059\u308b\u533a\u5207\u308a\u3068\u3057\u3066\u6271\u3046\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u300c\u6c7a\u7b97\u6708\u306f\u3044\u3064\u304c\u3044\u3044\uff1f\u300d\u3068\u6cd5\u4eba\u306e\u611f\u899a\u3067\u691c\u7d22\u3059\u308b\u3068\u6df7\u4e71\u3057\u3084\u3059\u3044\u30dd\u30a4\u30f3\u30c8\u3067\u3059\u304c\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u95a2\u3057\u3066\u306f\u300c\u9078\u3076\u300d\u3068\u3044\u3046\u767a\u60f3\u81ea\u4f53\u304c\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u70b9\u3092\u307e\u305a\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u3057\u305f\u6642\u671f\u304c\u3044\u3064\u3067\u3042\u3063\u3066\u3082\u3001\u305d\u306e\u5e74\u306e12\u670831\u65e5\u304c\u305d\u306e\u5e74\u5206\u306e\u533a\u5207\u308a\u3068\u306a\u308a\u3001\u7fcc\u5e74\u304b\u3089\u306f\u901a\u5e38\u3069\u304a\u308a1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u30b5\u30a4\u30af\u30eb\u3067\u6c7a\u7b97\u30fb\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u307010\u6708\u306b\u958b\u696d\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u5e74\u5206\u306e\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u958b\u696d\u5f8c\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u4e8b\u696d\u4e0a\u306e\u53d6\u5f15\u3092\u96c6\u8a08\u3059\u308b\u3053\u3068\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u958b\u696d\u524d\u306b\u652f\u51fa\u3057\u305f\u8cbb\u7528\u304c\u958b\u696d\u8cbb\u306a\u3069\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u300c\u5bfe\u8c61\u671f\u9593\u306f\u5358\u7d14\u306b3\u304b\u6708\u3060\u3051\u300d\u3068\u6349\u3048\u305a\u3001\u5e74\u5206\u5358\u4f4d\u3067\u8003\u3048\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u70b9\u3092\u7406\u89e3\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u300c\u958b\u696d\u65e5\u3092\u57fa\u6e96\u306b1\u5e74\u9593\u306e\u671f\u9593\u3092\u8003\u3048\u308c\u3070\u3088\u3044\u300d\u3068\u8aa4\u89e3\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5bfe\u8c61\u671f\u9593\u3092\u9593\u9055\u3048\u3066\u3057\u307e\u3046\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2022.htm\">\u56fd\u7a0e\u5e81\u300cNo.2022 \u7d0d\u7a0e\u8005\u304c\u6b7b\u4ea1\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a(\u6e96\u78ba\u5b9a\u7533\u544a)\u300d<\/a><\/p>\n\n\n\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kojinnjigyounushi-houjinka_bunkiten\/\">\u3053\u3053\u304c\u6cd5\u4eba\u5316\u306e\u5206\u5c90\u70b9\uff01\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u6700\u9069\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u89e3\u8aac\u3057\u307e\u3059\uff01\uff01<\/a><\/p>\n\n\n\n<h2><span id=\"i\">\u306a\u305c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6c7a\u7b97\u6708\u3092\u9078\u3079\u306a\u3044\u306e\u304b<\/span><\/h2>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306f\u66a6\u5e74\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u3092\u5358\u4f4d\u3068\u3057\u3066\u6240\u5f97\u3092\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f1a\u793e\u306e\u5834\u5408\u306f\u6cd5\u4eba\u7a0e\u6cd5\u4e0a\u3001\u4e8b\u696d\u5e74\u5ea6\u3092\u5b9a\u6b3e\u3067\u81ea\u7531\u306b\u5b9a\u3081\u3089\u308c\u307e\u3059\u304c\u3001\u500b\u4eba\u306e\u6240\u5f97\u7a0e\u306f\u56fd\u6c11\u5168\u4f53\u3067\u7d71\u4e00\u3055\u308c\u305f\u671f\u9593\u3067\u8a08\u7b97\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u305f\u3081\u3001\u66a6\u5e74\u8ab2\u7a0e\u3068\u3044\u3046\u4ed5\u7d44\u307f\u304c\u63a1\u7528\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u9055\u3044\u304b\u3089\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u300c\u6c7a\u7b97\u6708\u3092\u81ea\u5206\u306e\u90fd\u5408\u3067\u5909\u66f4\u3057\u305f\u3044\u300d\u3068\u8003\u3048\u3066\u3082\u3001\u7a0e\u6cd5\u4e0a\u305d\u306e\u9078\u629e\u80a2\u306f\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4eee\u306b\u958b\u696d\u3057\u305f\u6642\u671f\u304c\u5e74\u306e\u9014\u4e2d\u3067\u3042\u3063\u3066\u3082\u3001\u6700\u521d\u306e\u5e74\u5206\u306f\u958b\u696d\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u3092\u5bfe\u8c61\u3068\u3057\u3066\u96c6\u8a08\u3057\u3001\u4ee5\u964d\u306f\u6bce\u5e741\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u304c1\u3064\u306e\u5e74\u5206\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"column-list\">\n<ul>\n<li>\u6240\u5f97\u7a0e\u306f\u66a6\u5e74\uff081\u67081\u65e5\u301c12\u670831\u65e5\uff09\u5358\u4f4d\u3067\u8a08\u7b97\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u3044\u308b<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5e74\u672b\u8abf\u6574\u304c\u66a6\u5e74\u5358\u4f4d\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3068\u540c\u3058\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u308b<\/li>\n<li>\u4e8b\u696d\u6240\u5f97\u30fb\u7d66\u4e0e\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3092\u5408\u7b97\u3057\u30661\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u305b\u306a\u3044<\/li>\n<li>\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u3066\u3082\u3001\u6c7a\u7b97\u6708\u306f\u3059\u3079\u306612\u6708\u3067\u7d71\u4e00\u3055\u308c\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u3053\u306e\u4ed5\u7d44\u307f\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u5e74\u672b\u8abf\u6574\u304c\u66a6\u5e74\u5358\u4f4d\u3067\u884c\u308f\u308c\u3066\u3044\u308b\u306e\u3068\u540c\u3058\u8003\u3048\u65b9\u306b\u57fa\u3065\u3044\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u306e\u6240\u5f97\u306f\u4e8b\u696d\u6240\u5f97\u3060\u3051\u3067\u306a\u304f\u7d66\u4e0e\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u306a\u3069\u3082\u5408\u7b97\u3057\u30661\u5e74\u9593\u306e\u7dcf\u6240\u5f97\u3068\u3057\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u4e8b\u696d\u3060\u3051\u3092\u5207\u308a\u51fa\u3057\u3066\u72ec\u81ea\u306e\u6c7a\u7b97\u6708\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u304c\u5236\u5ea6\u4e0a\u60f3\u5b9a\u3055\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u8907\u6570\u306e\u4e8b\u696d\u3092\u55b6\u3093\u3067\u3044\u308b\u5834\u5408\u3067\u3082\u3001\u6c7a\u7b97\u6708\u306f\u3059\u3079\u306612\u6708\u3067\u7d71\u4e00\u3055\u308c\u3001\u4e8b\u696d\u3054\u3068\u306b\u7570\u306a\u308b\u6c7a\u7b97\u6708\u3092\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u306a\u3044\u70b9\u3082\u3042\u308f\u305b\u3066\u62bc\u3055\u3048\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>  \u25b6&nbsp;<a rel=\"noreferrer noopener\" href=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/how-to-coporation\/\" target=\"_blank\">\u521d\u3081\u3066\u3067\u3082\u308f\u304b\u308b\u4f1a\u793e\u8a2d\u7acb\u306e\u6d41\u308c\u3010\u5b8c\u5168\u7248\u3011<\/a>  <\/p>\n\n\n\n<h2><span id=\"i-2\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u6d41\u308c<\/span><\/h2>\n\n\n\n<p>\u6c7a\u7b97\u6708\u304c12\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b\u4ee5\u4e0a\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5e74\u672b\u304b\u3089\u7fcc\u5e743\u6708\u306b\u304b\u3051\u3066\u3001\u6c7a\u7b97\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u4f5c\u696d\u3092\u6642\u7cfb\u5217\u3067\u9032\u3081\u3066\u3044\u304f\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6b21\u306e3\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u6cbf\u3063\u3066\u6e96\u5099\u3092\u9032\u3081\u308b\u3068\u3001\u629c\u3051\u6f0f\u308c\u306a\u304f\u4f5c\u696d\u3092\u7d42\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"column-list\">\n<ol>\n<li>\u68da\u5378\u30fb\u5e33\u7c3f\u306e\u6574\u7406\uff0812\u6708\u4e2d\uff09<\/li>\n<li>\u9752\u8272\u7533\u544a\u30fb\u767d\u8272\u7533\u544a\u306e\u6c7a\u7b97\u66f8\u985e\u306e\u4f5c\u6210<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u30fb\u7d0d\u7a0e\uff08\u7fcc\u5e742\u670816\u65e5\u301c3\u670815\u65e5\uff09<\/li>\n<\/ol>\n<\/div>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u6642\u671f<\/th><th>\u4f5c\u696d\u5185\u5bb9<\/th><\/tr><\/thead><tbody><tr><td>12\u6708\u4e2d<\/td><td>\u68da\u5378\u306e\u6e96\u5099\u3001\u672a\u51e6\u7406\u53d6\u5f15\u306e\u78ba\u8a8d\u3001\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u30fb\u9810\u91d1\u6b8b\u9ad8\u306e\u7167\u5408<\/td><\/tr><tr><td>12\u670831\u65e5\u73fe\u5728<\/td><td>\u5728\u5eab\u306e\u6570\u91cf\u30fb\u72b6\u614b\u3092\u78ba\u8a8d\u3057\u3001\u68da\u5378\u8868\u3092\u4f5c\u6210<\/td><\/tr><tr><td>\u7fcc\u5e741\u6708\u301c2\u6708<\/td><td>\u6c7a\u7b97\u6574\u7406\u4ed5\u8a33\u3001\u6e1b\u4fa1\u511f\u5374\u3001\u5bb6\u4e8b\u6309\u5206\u3001\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\u30fb\u53ce\u652f\u5185\u8a33\u66f8\u306e\u4f5c\u6210<\/td><\/tr><tr><td>\u539f\u5247\u7fcc\u5e742\u670816\u65e5\u301c3\u670815\u65e5<\/td><td>\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u30fb\u7d0d\u7a0e\uff08\u671f\u9650\u304c\u4f11\u65e5\u7b49\u306e\u5834\u5408\u306f\u7fcc\u958b\u5e81\u65e5\uff09<\/td><\/tr><tr><td>\u539f\u5247\u7fcc\u5e743\u670831\u65e5\u307e\u3067<\/td><td>\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u4ed8\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\u306e\u5834\u5408\u3001\u671f\u9650\u304c\u4f11\u65e5\u7b49\u306e\u5834\u5408\u306f\u7fcc\u958b\u5e81\u65e5\uff09<\/td><\/tr><tr><td>\u539f\u52478\u6708\u30fb11\u6708<\/td><td>\u500b\u4eba\u4e8b\u696d\u7a0e\u306e\u7d0d\u4ed8\uff08\u8a72\u5f53\u8005\u306e\u307f\u3002\u5b9f\u969b\u306e\u671f\u9650\u306f\u90fd\u9053\u5e9c\u770c\u304b\u3089\u306e\u7d0d\u7a0e\u901a\u77e5\u66f8\u3067\u78ba\u8a8d\uff09<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h3>\u68da\u5378\u30fb\u5e33\u7c3f\u306e\u6574\u7406\uff0812\u6708\u4e2d\u306e\u6e96\u5099\u301c12\u670831\u65e5\u73fe\u5728\u306e\u68da\u5378\uff09<\/h3>\n\n\n\n<p>\u5728\u5eab\u3092\u6271\u3046\u4e8b\u696d\u306e\u5834\u5408\u300112\u670831\u65e5\u73fe\u5728\u306e\u68da\u5378\u8cc7\u7523\uff08\u5546\u54c1\u30fb\u539f\u6750\u6599\u7b49\uff09\u306e\u6570\u91cf\u3068\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b\u68da\u5378\u4f5c\u696d\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u639b\u91d1\u30fb\u8cb7\u639b\u91d1\u30fb\u9810\u91d1\u6b8b\u9ad8\u306e\u7167\u5408\u3084\u672a\u51e6\u7406\u53d6\u5f15\u306e\u78ba\u8a8d\u306f12\u6708\u4e2d\u304b\u3089\u524d\u5012\u3057\u3067\u9032\u3081\u3001\u5b9f\u969b\u306e\u5728\u5eab\u78ba\u8a8d\u306f12\u670831\u65e5\u6642\u70b9\u3067\u884c\u3046\u306e\u304c\u57fa\u672c\u306e\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u58f2\u4e0a\u539f\u4fa1\u306f\u300c\u5e74\u521d\u306e\u68da\u5378\u9ad8\uff0b\u5e74\u9593\u306e\u4ed5\u5165\u9ad8\uff0d\u5e74\u672b\u306e\u68da\u5378\u9ad8\u300d\u3067\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u68da\u5378\u3092\u6b63\u78ba\u306b\u884c\u308f\u306a\u3044\u3068\u58f2\u4e0a\u539f\u4fa1\u3001\u3072\u3044\u3066\u306f\u6240\u5f97\u91d1\u984d\u304c\u6b63\u3057\u304f\u8a08\u7b97\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u3042\u308f\u305b\u3066\u3001\u5e74\u9593\u306e\u5e33\u7c3f\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u306a\u3069\uff09\u306b\u8a18\u8f09\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u78ba\u8a8d\u3057\u3001\u7d4c\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u898b\u76f4\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"column-list\">\n<ul>\n<li>12\u6708\u672b\u6642\u70b9\u306e\u68da\u5378\u8cc7\u7523\uff08\u5546\u54c1\u30fb\u539f\u6750\u6599\u7b49\uff09\u306e\u6570\u91cf\u3068\u91d1\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u5e74\u9593\u306e\u5e33\u7c3f\uff08\u73fe\u91d1\u51fa\u7d0d\u5e33\u30fb\u58f2\u639b\u5e33\u30fb\u8cb7\u639b\u5e33\u306a\u3069\uff09\u306b\u8a18\u8f09\u6f0f\u308c\u304c\u306a\u3044\u304b\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u30ec\u30b8\u306e\u73fe\u91d1\u6b8b\u9ad8\u3068\u5e33\u7c3f\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u6708\u6b21\u3067\u78ba\u8a8d\u3059\u308b\uff08\u73fe\u91d1\u5546\u58f2\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u68da\u5378\u3092\u542b\u3080\u5e74\u672b\u306e\u4f5c\u696d\u306f\u3001\u5e74\u9593\u3092\u901a\u3058\u3066\u6700\u3082\u5de5\u6570\u304c\u304b\u304b\u308b\u6642\u671f\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u65e5\u9803\u304b\u3089\u4f1a\u8a08\u30bd\u30d5\u30c8\u306a\u3069\u3067\u3053\u307e\u3081\u306b\u8a18\u5e33\u3057\u3066\u304a\u304f\u3053\u3068\u3067\u3001\u5e74\u672b\u306b\u307e\u3068\u3081\u3066\u51e6\u7406\u3059\u308b\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-sme-alert-success\">\u73fe\u91d1\u5546\u58f2\u306e\u5834\u5408\u306f\u3001\u30ec\u30b8\u306e\u73fe\u91d1\u6b8b\u9ad8\u3068\u5e33\u7c3f\u6b8b\u9ad8\u304c\u4e00\u81f4\u3057\u3066\u3044\u308b\u304b\u3092\u6708\u6b21\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u5e74\u672b\u306e\u7a81\u304d\u5408\u308f\u305b\u4f5c\u696d\u304c\u30b9\u30e0\u30fc\u30ba\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3>\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u3067\u4f5c\u6210\u3059\u308b\u6c7a\u7b97\u66f8\u985e\u306e\u9055\u3044<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u306b\u306f65\u4e07\u5186\u30fb55\u4e07\u5186\u30fb10\u4e07\u5186\u306e3\u533a\u5206\u304c\u3042\u308a\u3001\u305d\u308c\u305e\u308c\u8981\u4ef6\u304c\u7570\u306a\u308b\u70b9\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>65\u4e07\u5186\u30fb55\u4e07\u5186\u63a7\u9664\u306f\u6b63\u898f\u306e\u7c3f\u8a18\uff08\u8907\u5f0f\u7c3f\u8a18\uff09\u306b\u3088\u308b\u8a18\u5e33\u3068\u3001\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u306e\u6dfb\u4ed8\u304c\u5fc5\u8981\u3067\u3059\u304c\u300110\u4e07\u5186\u63a7\u9664\u306f\u7c21\u6613\u306a\u8a18\u5e33\u3067\u3082\u9069\u7528\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u306e\u5834\u5408\u306f\u3001\u6bd4\u8f03\u7684\u7c21\u6613\u306a\u53ce\u652f\u5185\u8a33\u66f8\u306e\u4f5c\u6210\u306e\u307f\u3067\u6e08\u307f\u307e\u3059\u304c\u3001\u9752\u8272\u7533\u544a\u306e\u3088\u3046\u306a\u7279\u5225\u63a7\u9664\u306f\u9069\u7528\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u898f\u6a21\u3084\u8a18\u5e33\u306e\u624b\u9593\u3092\u8e0f\u307e\u3048\u3066\u3001\u3069\u3061\u3089\u306e\u65b9\u5f0f\u3092\u9078\u3076\u304b\u3092\u691c\u8a0e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>\u9805\u76ee<\/th><th>\u9752\u8272\u7533\u544a<\/th><th>\u767d\u8272\u7533\u544a<\/th><\/tr><\/thead><tbody><tr><td>\u4f5c\u6210\u66f8\u985e<\/td><td>\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff0865\u4e07\u5186\u30fb55\u4e07\u5186\u63a7\u9664\u306f\u8cb8\u501f\u5bfe\u7167\u8868\u30fb\u640d\u76ca\u8a08\u7b97\u66f8\u300110\u4e07\u5186\u63a7\u9664\u306f\u640d\u76ca\u8a08\u7b97\u66f8\u4e2d\u5fc3\uff09<\/td><td>\u53ce\u652f\u5185\u8a33\u66f8<\/td><\/tr><tr><td>\u8a18\u5e33\u65b9\u5f0f<\/td><td>65\u4e07\u5186\u30fb55\u4e07\u5186\u63a7\u9664\u306f\u6b63\u898f\u306e\u7c3f\u8a18\uff08\u8907\u5f0f\u7c3f\u8a18\uff09\u300110\u4e07\u5186\u63a7\u9664\u306f\u7c21\u6613\u306a\u8a18\u5e33\u3082\u53ef<\/td><td>\u7c21\u6613\u306a\u8a18\u5e33<\/td><\/tr><tr><td>\u7279\u5225\u63a7\u9664<\/td><td>\u6700\u592765\u4e07\u5186\uff08\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u540855\u4e07\u5186\u30fb10\u4e07\u5186\uff09<\/td><td>\u306a\u3057<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>65\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u6b63\u898f\u306e\u7c3f\u8a18\u306b\u3088\u308b\u8a18\u5e33\u30fb\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6dfb\u4ed8\u3060\u3051\u3067\u306f\u8db3\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>e-Tax\u306b\u3088\u308b\u96fb\u5b50\u7533\u544a\u304b\u512a\u826f\u306a\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u306e\u3044\u305a\u308c\u304b\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3059\u5fc5\u8981\u304c\u3042\u308a\u3001\u3053\u308c\u3089\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u306f\u63a7\u9664\u984d\u304c55\u4e07\u5186\u306b\u4e0b\u304c\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>10\u4e07\u5186\u63a7\u9664\u306f\u3001\u7c21\u6613\u306a\u8a18\u5e33\u306e\u307f\u3067\u8cb8\u501f\u5bfe\u7167\u8868\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u5e74\u306e3\u670815\u65e5\u307e\u3067\u306b\u300c\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u306b\u306f\u7279\u5225\u63a7\u9664\u4ee5\u5916\u306b\u3082\u3001\u8d64\u5b57\u3092\u7fcc\u5e74\u4ee5\u964d3\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\u7d14\u640d\u5931\u306e\u7e70\u8d8a\u63a7\u9664\u3084\u3001\u5bb6\u65cf\u3078\u306e\u7d66\u4e0e\u3092\u7d4c\u8cbb\u306b\u3067\u304d\u308b\u9752\u8272\u4e8b\u696d\u5c02\u5f93\u8005\u7d66\u4e0e\u3068\u3044\u3063\u305f\u5236\u5ea6\u304c\u9b45\u529b\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u898f\u6a21\u304c\u3042\u308b\u7a0b\u5ea6\u5927\u304d\u304f\u306a\u3063\u305f\u6bb5\u968e\u3067\u306f\u9752\u8272\u7533\u544a\u3092\u9078\u629e\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u304c\u5927\u304d\u304f\u306a\u308b\u50be\u5411\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2072.htm\">\u56fd\u7a0e\u5e81\u300cNo.2072 \u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u300d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\">\u56fd\u7a0e\u5e81\u300cA1-8 \u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a\u300d<\/a><\/p>\n\n\n\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u30fb\u7d0d\u7a0e\uff08\u7fcc\u5e742\u670816\u65e5\u301c3\u670815\u65e5\uff09<\/h3>\n\n\n\n<p class=\"is-style-sme-alert-success\">\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u539f\u5247\u3068\u3057\u3066\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u3067\u3059\u3002\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6c7a\u7b97\u66f8\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u4f5c\u6210\u3057\u3001\u539f\u5247\u3068\u3057\u3066<strong>\u7fcc\u5e742\u670816\u65e5\u304b\u30893\u670815\u65e5<\/strong>\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u3042\u308f\u305b\u3066\u3001\u7b97\u51fa\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>e-Tax\u3092\u5229\u7528\u3057\u305f\u30aa\u30f3\u30e9\u30a4\u30f3\u7533\u544a\u306e\u307b\u304b\u3001\u7a0e\u52d9\u7f72\u7a93\u53e3\u3084\u90f5\u9001\u3067\u306e\u63d0\u51fa\u3082\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u6e96\u5099\u3092\u9032\u3081\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u7533\u544a\u30fb\u7d0d\u4ed8\u671f\u9650\u304c\u571f\u65e5\u795d\u65e5\u7b49\u306b\u5f53\u305f\u308b\u5834\u5408\u306f\u3001\u7fcc\u958b\u5e81\u65e5\u304c\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u3068\u3042\u308f\u305b\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u8ab2\u7a0e\u4e8b\u696d\u8005\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u30fb\u7d0d\u4ed8\u3082\u5fc5\u8981\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305f\u3001\u500b\u4eba\u4e8b\u696d\u7a0e\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u30668\u6708\u306811\u6708\u306e\u5e742\u56de\u306b\u5206\u3051\u3066\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u6240\u5f97\u7a0e\u3068\u306f\u7570\u306a\u308b\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3067\u7ba1\u7406\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5b9f\u969b\u306e\u7d0d\u671f\u9650\u306f\u90fd\u9053\u5e9c\u770c\u304b\u3089\u5c4a\u304f\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u8a18\u8f09\u3055\u308c\u308b\u305f\u3081\u3001\u901a\u77e5\u66f8\u306e\u5185\u5bb9\u306b\u3042\u308f\u305b\u3066\u8cc7\u91d1\u3092\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u8907\u6570\u306e\u7a0e\u76ee\u306e\u7d0d\u4ed8\u6642\u671f\u304c\u91cd\u306a\u308b\u6642\u671f\u3067\u3082\u3042\u308b\u305f\u3081\u3001\u8cc7\u91d1\u7e70\u308a\u306b\u4f59\u88d5\u3092\u6301\u305f\u305b\u3066\u304a\u304f\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/nozei\/nofu\/24200042\/noufu_kigen.htm\">\u56fd\u7a0e\u5e81\u300c\u4e3b\u306a\u56fd\u7a0e\u306e\u7d0d\u671f\u9650\uff08\u6cd5\u5b9a\u7d0d\u671f\u9650\uff09\u53ca\u3073\u632f\u66ff\u65e5\u300d<\/a><\/p>\n\n\n\n<h2><span id=\"3\">\u6c7a\u7b97\u6642\u306b\u898b\u843d\u3068\u3057\u3084\u3059\u30443\u3064\u306e\u6ce8\u610f\u70b9<\/span><\/h2>\n\n\n\n<p>\u6c7a\u7b97\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u4f5c\u696d\u3067\u306f\u3001\u6b21\u306e3\u3064\u306e\u70b9\u3067\u30df\u30b9\u3084\u8a08\u4e0a\u6f0f\u308c\u304c\u8d77\u304d\u3084\u3059\u3044\u305f\u3081\u3001\u3042\u3089\u304b\u3058\u3081\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3044\u305a\u308c\u3082\u4e00\u5ea6\u8aa4\u308b\u3068\u4fee\u6b63\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u6c7a\u7b97\u4f5c\u696d\u306e\u969b\u306b\u5fc5\u305a\u30c1\u30a7\u30c3\u30af\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"column-list\">\n<ul>\n<li>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c<\/li>\n<li>\u68da\u5378\u8cc7\u7523\uff08\u5728\u5eab\uff09\u306e\u8a08\u4e0a\u6f0f\u308c<\/li>\n<li>\u5e33\u7c3f\u30fb\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593\u306e\u4e0d\u5099<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h3>\u6e1b\u4fa1\u511f\u5374\u8cbb\u306e\u8a08\u4e0a\u6f0f\u308c<\/h3>\n\n\n\n<p>\u30d1\u30bd\u30b3\u30f3\u3084\u8eca\u4e21\u306a\u3069\u3001\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a\u306e\u56fa\u5b9a\u8cc7\u7523\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u8010\u7528\u5e74\u6570\u306b\u5fdc\u3058\u3066\u6e1b\u4fa1\u511f\u5374\u8cbb\u3092\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u62ec\u3067\u7d4c\u8cbb\u8a08\u4e0a\u3067\u304d\u308b\u3068\u8aa4\u89e3\u3057\u3001\u6e1b\u4fa1\u511f\u5374\u306e\u51e6\u7406\u3092\u5fd8\u308c\u3066\u3057\u307e\u3046\u30b1\u30fc\u30b9\u304c\u898b\u3089\u308c\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4e2d\u53e4\u8cc7\u7523\u306e\u8010\u7528\u5e74\u6570\u306e\u8a08\u7b97\u306a\u3069\u3001\u5224\u65ad\u306b\u8ff7\u3046\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u8005\u306e\u3046\u3061\u4e00\u5b9a\u306e\u4e2d\u5c0f\u4e8b\u696d\u8005\u306f\u3001\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u7279\u4f8b\u3092\u5229\u7528\u3057\u3001\u5bfe\u8c61\u3068\u306a\u308b\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u3092\u4e00\u62ec\u3067\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\u306b\u8a08\u4e0a\u304c\u53ef\u80fd\u3067\u3059\u3002<\/p>\n\n\n\n<p>2026\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308a\u30012026\u5e744\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u7b49\u3092\u3059\u308b\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u5bfe\u8c61\u3068\u306a\u308b\u53d6\u5f97\u4fa1\u984d\u304c30\u4e07\u5186\u672a\u6e80\u304b\u3089<strong>40\u4e07\u5186\u672a\u6e80<\/strong>\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u3053\u306e\u7279\u4f8b\u306b\u306f\u5e74\u9593\u5408\u8a08300\u4e07\u5186\u307e\u3067\u3068\u3044\u3046\u4e0a\u9650\u304c\u8a2d\u3051\u3089\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u9ad8\u984d\u306a\u8a2d\u5099\u6295\u8cc7\u3092\u884c\u3063\u305f\u5e74\u306f\u7279\u4f8b\u306e\u9069\u7528\u7bc4\u56f2\u3092\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u53d6\u5f97\u4fa1\u984d\u304c10\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306e\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306b\u3064\u3044\u3066\u306f\u30013\u5e74\u9593\u3067\u5747\u7b49\u511f\u5374\u3067\u304d\u308b\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u5236\u5ea6\u3092\u9078\u629e\u3067\u304d\u308b\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6e1b\u4fa1\u511f\u5374\u306e\u8a08\u7b97\u3092\u8aa4\u308b\u3068\u3001\u8907\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u6240\u5f97\u91d1\u984d\u306e\u8a08\u7b97\u306b\u5f71\u97ff\u304c\u53ca\u3076\u305f\u3081\u3001\u521d\u5e74\u5ea6\u306e\u51e6\u7406\u306f\u7279\u306b\u614e\u91cd\u306b\u884c\u3046\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\">\u56fd\u7a0e\u5e81\u300cNo.5408 \u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u5fc5\u8981\u7d4c\u8cbb\u7b97\u5165\u306e\u7279\u4f8b\u300d<\/a>\u3001<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2100.htm\">\u56fd\u7a0e\u5e81\u300cNo.2100 \u6e1b\u4fa1\u511f\u5374\u306e\u3042\u3089\u307e\u3057\u300d<\/a><\/p>\n\n\n\n<h3>\u68da\u5378\u8cc7\u7523\uff08\u5728\u5eab\uff09\u306e\u8a08\u4e0a\u6f0f\u308c<\/h3>\n\n\n\n<p><span class=\"sme-highlighter\" style=\"background-image: linear-gradient(transparent 60%, rgba(252, 185, 0, 0.5) 60%);\"><strong>\u5e74\u672b\u6642\u70b9\u3067\u58f2\u308c\u6b8b\u3063\u3066\u3044\u308b\u5546\u54c1\u3084\u539f\u6750\u6599\u306f\u3001\u7d4c\u8cbb\u3067\u306f\u306a\u304f\u8cc7\u7523\uff08\u68da\u5378\u8cc7\u7523\uff09\u3068\u3057\u3066\u8a08\u4e0a\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/span><\/p>\n\n\n\n<p>\u4ed5\u5165\u308c\u305f\u5206\u3092\u3059\u3079\u3066\u7d4c\u8cbb\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u6240\u5f97\u91d1\u984d\u304c\u5b9f\u614b\u3088\u308a\u5c11\u306a\u304f\u8a08\u7b97\u3055\u308c\u3001\u5f8c\u306e\u7a0e\u52d9\u8abf\u67fb\u3067\u4fee\u6b63\u3092\u6c42\u3081\u3089\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u68da\u5378\u306f\u6bce\u5e7412\u6708\u672b\u306b\u5fc5\u305a\u5b9f\u65bd\u3059\u308b\u7fd2\u6163\u3092\u3064\u3051\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u68da\u5378\u8cc7\u7523\u306e\u8a55\u4fa1\u65b9\u6cd5\u306b\u306f\u3001\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u3084\u5148\u5165\u5148\u51fa\u6cd5\u306a\u3069\u8907\u6570\u306e\u65b9\u5f0f\u304c\u3042\u308a\u3001\u7a0e\u52d9\u7f72\u3078\u5c4a\u51fa\u3092\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u539f\u5247\u3068\u3057\u3066\u6700\u7d42\u4ed5\u5165\u539f\u4fa1\u6cd5\u3067\u8a55\u4fa1\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"is-style-sme-alert-success\">\u8a55\u4fa1\u65b9\u6cd5\u306b\u3088\u3063\u3066\u5e74\u672b\u306e\u68da\u5378\u8cc7\u7523\u306e\u91d1\u984d\u304c\u5909\u308f\u308a\u3001\u7d50\u679c\u3068\u3057\u3066\u6240\u5f97\u91d1\u984d\u306b\u3082\u5f71\u97ff\u3059\u308b\u305f\u3081\u3001\u4e8b\u696d\u5185\u5bb9\u306b\u5408\u3063\u305f\u8a55\u4fa1\u65b9\u6cd5\u3092\u9078\u3073\u3001\u5fc5\u8981\u306a\u5c4a\u51fa\u3092\u6e08\u307e\u305b\u3066\u304a\u304f\u3053\u3068\u304c\u671b\u307e\u3057\u3044\u3068\u3044\u3048\u307e\u3059\u3002<\/p>\n\n\n\n<h3>\u5e33\u7c3f\u30fb\u66f8\u985e\u306e\u4fdd\u5b58\u671f\u9593<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u8005\u306f\u3001\u5e33\u7c3f\u3092\u539f\u5247\u3068\u3057\u30667\u5e74\u9593\u3001\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306a\u3069\u306e\u66f8\u985e\u30925\u5e74\u304b\u30897\u5e74\u9593\u4fdd\u5b58\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u767d\u8272\u7533\u544a\u8005\u306b\u3064\u3044\u3066\u3082\u3001\u53ce\u5165\u91d1\u984d\u3084\u5fc5\u8981\u7d4c\u8cbb\u3092\u8a18\u8f09\u3057\u305f\u5e33\u7c3f\u30927\u5e74\u9593\u3001\u305d\u306e\u4ed6\u306e\u66f8\u985e\u30925\u5e74\u9593\u4fdd\u5b58\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u5e33\u7c3f\u3084\u8a3c\u6191\u3092\u4fdd\u5b58\u3057\u3066\u3044\u306a\u3044\u5834\u5408\u3001\u7a0e\u52d9\u8abf\u67fb\u3067\u53d6\u5f15\u306e\u4e8b\u5b9f\u3084\u5fc5\u8981\u7d4c\u8cbb\u3078\u306e\u8a72\u5f53\u6027\u3092\u5341\u5206\u306b\u8aac\u660e\u3067\u304d\u306a\u304f\u306a\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u7d50\u679c\u3001\u7d4c\u8cbb\u306e\u8a08\u4e0a\u304c\u8a8d\u3081\u3089\u308c\u306a\u3044\u306a\u3069\u4e0d\u5229\u306a\u53d6\u6271\u3044\u306b\u3064\u306a\u304c\u308a\u304b\u306d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u7d19\u3067\u306e\u4fdd\u5b58\u304c\u539f\u5247\u3067\u3059\u304c\u3001\u4e00\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u305b\u3070\u96fb\u5b50\u5e33\u7c3f\u4fdd\u5b58\u6cd5\u306b\u57fa\u3065\u304d\u3001\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u30c7\u30fc\u30bf\u3067\u4fdd\u5b58\u3059\u308b\u3053\u3068\u3082\u8a8d\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u96fb\u5b50\u53d6\u5f15\u306b\u3088\u3063\u3066\u53d7\u3051\u53d6\u3063\u305f\u8acb\u6c42\u66f8\u3084\u9818\u53ce\u66f8\u306b\u3064\u3044\u3066\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u307e\u307e\u4fdd\u5b58\u3059\u308b\u3053\u3068\u304c\u7fa9\u52d9\u5316\u3055\u308c\u3066\u3044\u308b\u70b9\u306b\u3082\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4fdd\u5b58\u65b9\u6cd5\u306b\u8ff7\u3046\u5834\u5408\u306f\u3001\u7a0e\u7406\u58eb\u3084\u56fd\u7a0e\u5e81\u306e\u76f8\u8ac7\u7a93\u53e3\u3078\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2><span id=\"i-3\">\u6cd5\u4eba\u5316\u3059\u308c\u3070\u6c7a\u7b97\u6708\uff08\u4e8b\u696d\u5e74\u5ea6\uff09\u3092\u81ea\u7531\u306b\u9078\u3079\u308b<\/span><\/h2>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308a\u3001\u6cd5\u4eba\u306f\u5b9a\u6b3e\u3067\u4e8b\u696d\u5e74\u5ea6\u3092\u81ea\u7531\u306b\u5b9a\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u6c7a\u7b97\u6708\u3092\u7e41\u5fd9\u671f\u4ee5\u5916\u306e\u6708\u306b\u8a2d\u5b9a\u3059\u308b\u3068\u3044\u3063\u305f\u8abf\u6574\u304c\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e8b\u696d\u304c\u62e1\u5927\u3057\u3001\u78ba\u5b9a\u7533\u544a\u306e\u4e8b\u52d9\u8ca0\u62c5\u3084\u7a0e\u8ca0\u62c5\u304c\u91cd\u304f\u306a\u3063\u3066\u304d\u305f\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u5316\u3059\u308b\u5834\u5408\u306f\u3001\u6c7a\u7b97\u6708\u306e\u9078\u3073\u65b9\u306b\u52a0\u3048\u3066\u3001\u6d88\u8cbb\u7a0e\u306e\u53d6\u308a\u6271\u3044\u3084\u793e\u4f1a\u4fdd\u967a\u52a0\u5165\u7fa9\u52d9\u306a\u3069\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u306f\u7570\u306a\u308b\u8ad6\u70b9\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u6cd5\u4eba\u5316\u3092\u691c\u8a0e\u3059\u308b\u6bb5\u968e\u3067\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3001\u4e8b\u696d\u5e74\u5ea6\u306e\u8a2d\u8a08\u307e\u3067\u542b\u3081\u3066\u6e96\u5099\u3092\u9032\u3081\u308b\u6d41\u308c\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u4f8b\u3048\u3070\u3001\u7e41\u5fd9\u671f\u306e\u76f4\u5f8c\u3092\u6c7a\u7b97\u6708\u306b\u8a2d\u5b9a\u3059\u308c\u3070\u3001\u6c7a\u7b97\u4f5c\u696d\u306b\u96c6\u4e2d\u3057\u3084\u3059\u304f\u306a\u308a\u3001\u9006\u306b\u7e41\u5fd9\u671f\u306e\u76f4\u524d\u3092\u6c7a\u7b97\u6708\u306b\u3057\u3066\u3057\u307e\u3046\u3068\u3001\u6c7a\u7b97\u696d\u52d9\u3068\u672c\u696d\u306e\u30d4\u30fc\u30af\u304c\u91cd\u306a\u3063\u3066\u8ca0\u62c5\u304c\u5927\u304d\u304f\u306a\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u3046\u3061\u304b\u3089\u81ea\u793e\u306e\u7e41\u5fd9\u671f\u30fb\u9591\u6563\u671f\u306e\u30d1\u30bf\u30fc\u30f3\u3092\u628a\u63e1\u3057\u3066\u304a\u304f\u3068\u3001\u6cd5\u4eba\u5316\u3057\u305f\u969b\u306e\u6c7a\u7b97\u6708\u9078\u3073\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u3084\u3059\u304f\u306a\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/kessantsuki-itugaii\/\">\u6c7a\u7b97\u6708\u306f\u3044\u3064\u304c\u3044\u3044\uff1f\u6c7a\u3081\u65b9\u306f\uff1f\u6c7a\u7b97\u6708\u3092\u6c7a\u3081\u308b\u969b\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u89e3\u8aac\uff01<\/a><\/p>\n\n\n\n<p>\u3010\u53c2\u8003\u3011<a href=\"https:\/\/keiei-support-plus-a.com\/kaisha-setsuritsu\/media\/sole-proprietorship-better\/\">\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u4f1a\u793e\u8a2d\u7acb\u3059\u3079\u304d\uff1f\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u9055\u3044\u3001\u3084\u308b\u3079\u304d\u3053\u3068\u306a\u3069\u3092\u7d39\u4ecb<\/a><\/p>\n\n\n\n<h2><span id=\"i-4\">\u307e\u3068\u3081<\/span><\/h2>\n\n\n\n<p>\u3053\u306e\u8a18\u4e8b\u3067\u306f\u300c\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f\u3044\u3064\u300d\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>\u62bc\u3055\u3048\u3066\u304a\u304d\u305f\u3044\u30dd\u30a4\u30f3\u30c8\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"column-list\">\n<ul>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u6708\u306f12\u6708\u306b\u56fa\u5b9a\u3055\u308c\u3066\u3044\u308b<\/li>\n<li>\u306a\u305c\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6c7a\u7b97\u6708\u3092\u9078\u3079\u306a\u3044\u306e\u304b<\/li>\n<li>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u6c7a\u7b97\u304b\u3089\u78ba\u5b9a\u7533\u544a\u307e\u3067\u306e\u6d41\u308c<\/li>\n<li>\u6c7a\u7b97\u6642\u306b\u898b\u843d\u3068\u3057\u3084\u3059\u30443\u3064\u306e\u6ce8\u610f\u70b9<\/li>\n<\/ul>\n<\/div>\n\n\n\n<p>\u4f1a\u793e\u8a2d\u7acb\u3084\u6cd5\u4eba\u5316\u306b\u95a2\u3059\u308b\u304a\u60a9\u307f\u306f\u3001\u7a0e\u7406\u58eb\u6cd5\u4eba\u7d4c\u55b6\u30b5\u30dd\u30fc\u30c8\u30d7\u30e9\u30b9\u30a2\u30eb\u30d5\u30a1\u306e<strong>\u7121\u6599\u76f8\u8ac7<\/strong>\u3092\u3054\u6d3b\u7528\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p>\u8a2d\u7acb\u624b\u7d9a\u304d\u30fb\u8cc7\u91d1\u8abf\u9054\u304b\u3089\u8a2d\u7acb\u5f8c\u306e\u7a0e\u52d9\u307e\u3067\u3001\u5c02\u9580\u5bb6\u304c\u4e00\u8cab\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h2><span id=\"FAQ\">\u3088\u304f\u3042\u308b\u8cea\u554f\uff08FAQ\uff09<\/span><\/h2>\n\n\n\n<h3>Q. \u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u6c7a\u7b97\u6708\u3092\u81ea\u7531\u306b\u9078\u3079\u307e\u3059\u304b\uff1f<\/h3>\n\n\n\n<p>\u3044\u3044\u3048\u3001\u9078\u3079\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u4e8b\u696d\u5e74\u5ea6\u306f\u6240\u5f97\u7a0e\u6cd5\u306b\u3088\u308a1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u3068\u5b9a\u3081\u3089\u308c\u3066\u304a\u308a\u3001\u6cd5\u4eba\u306e\u3088\u3046\u306b\u6c7a\u7b97\u6708\u3092\u81ea\u7531\u306b\u8a2d\u5b9a\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3>Q. 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