{"id":19651,"date":"2025-07-14T14:00:09","date_gmt":"2025-07-14T05:00:09","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=19651"},"modified":"2025-08-31T17:50:46","modified_gmt":"2025-08-31T08:50:46","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%a3%b2%e5%8d%b4%e5%be%8c%e3%81%ae%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%82%92%e5%ae%8c%e5%85%a8%e8%a7%a3%e8%aa%ac%ef%bc%81%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%a8","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/year-end-adjustment\/","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u5e74\u672b\u8abf\u6574\u3092\u5b8c\u5168\u89e3\u8aac\uff01\u78ba\u5b9a\u7533\u544a\u3068\u306e\u9055\u3044\u3092\u6291\u3048\u3088\u3046"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/year-end-adjustment\/yearendadjustment_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<div 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id=\"midasi1\">\u5e74\u672b\u8abf\u6574\u3068\u306f\uff1f<\/h2>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u3092\u5bfe\u8c61\u306b\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306e\u624b\u7d9a\u304d\u3067\u3059\u3002\u6e90\u6cc9\u5fb4\u53ce\u306b\u3088\u3063\u30661\u5e74\u9593\u652f\u6255\u3063\u305f\u6240\u5f97\u7a0e\u3068\u3001\u672c\u6765\u652f\u6255\u3046\u3079\u304d\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3057\u3066\u3001\u5dee\u984d\u306e\u8abf\u6574\u3092\u884c\u3044\u307e\u3059\u3002\u63a7\u9664\u3092\u53d7\u3051\u308b\u5834\u5408\u306b\u306f\u3001\u95a2\u9023\u3059\u308b\u66f8\u985e\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u5e74\u672b\u8abf\u6574\u306f\u4f01\u696d\u304c\u7d66\u4e0e\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3057\u305f\u7a0e\u91d1\u3092\u57fa\u6e96\u306b\u884c\u3046\u305f\u3081\u3001\u52e4\u52d9\u5148\u304b\u3089\u884c\u3046\u6642\u671f\u3084\u624b\u9806\u306b\u95a2\u3059\u308b\u6307\u793a\u304c\u884c\u308f\u308c\u308b\u306e\u3092\u5f85\u3064\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u52e4\u52d9\u5148\u304b\u3089\u63d0\u793a\u3055\u308c\u305f\u5fc5\u8981\u66f8\u985e\u306b\u8a18\u5165\u3057\u3001\u4f01\u696d\u5185\u306e\u62c5\u5f53\u8005\u3084\u4ee3\u884c\u696d\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u3067\u5b8c\u4e86\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u306e\u904e\u4e0d\u8db3\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7fcc\u5e741\u6708\u306b\u5fb4\u53ce\u307e\u305f\u306f\u9084\u4ed8\u304c\u884c\u308f\u308c\u308b\u306e\u304c\u901a\u4f8b\u3067\u3059\u3002<\/p>\n<div class=\"box27\"> <span class=\"box-title\">\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u306e\u4f8b<\/span><\/p>\n<p>\u914d\u5076\u8005\u63a7\u9664\u3001\u6276\u990a\u8005\u63a7\u9664\u3001\u4fdd\u967a\u6599\u63a7\u9664\u3001\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\uff08\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff09\u3000\u306a\u3069 <\/p>\n<p class=\"source\">\u203b\u3044\u305a\u308c\u3082\u95a2\u9023\u3059\u308b\u66f8\u985e\u306e\u8a18\u8f09\u30fb\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059 <\/p>\n<\/div>\n<h3 id=\"komidasi11\">\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044<\/h3>\n<p>\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u5927\u304d\u306a\u9055\u3044\u306f\u3001\u5bfe\u8c61\u8005\u3067\u3059\u3002\u5e74\u672b\u8abf\u6574\u306f\u4e3b\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u5bfe\u8c61\u3067\u3001\u78ba\u5b9a\u7533\u544a\u306f\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5f97\u305f\u65b9\u304c\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002\u76ee\u7684\u3082\u3084\u3084\u7570\u306a\u308a\u3001\u5e74\u672b\u8abf\u6574\u306f\u52e4\u52d9\u5148\u306e\u4f1a\u793e\u304c\u5e74\u9593\u306e\u6240\u5f97\u7a0e\u3092\u8abf\u6574\u3059\u308b\u305f\u3081\u306b\u884c\u3046\u306e\u306b\u5bfe\u3057\u3066\u3001\u78ba\u5b9a\u7533\u544a\u306f\u4e8b\u696d\u6240\u5f97\u3084\u96d1\u6240\u5f97\u306a\u3069\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u306b\u3001\u7279\u5b9a\u306e\u63a7\u9664\u3092\u5229\u7528\u3059\u308b\u305f\u3081\u306b\u884c\u3044\u307e\u3059\u3002 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href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b.jpg\" alt=\"\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\" width=\"1000\" height=\"738\" class=\"alignnone size-full wp-image-19661\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b.jpg 1000w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b-300x221.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b-768x567.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image2b-728x537.jpg 728w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/a>\n<p class=\"source\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2024bun_06.pdf\" target=\"new\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u767a\u751f\u3057\u305f\u8b72\u6e21\u6240\u5f97\u306f\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306f\u306a\u3089\u306a\u3044\u305f\u3081\u3001\u7279\u5225\u306a\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3059\u308b\u300c\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u4e2d\u3067\u300c\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\uff08\u203b\u2460\uff09\u300d\u3068\u3044\u3046\u6b04\u304c\u3042\u308b\u305f\u3081\u3001\u3053\u3061\u3089\u306b\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u5408\u8a08\u984d\u3092\u57fa\u6e96\u306b\u57fa\u790e\u63a7\u9664\u306e\u91d1\u984d\u304c\u6c7a\u5b9a\u3055\u308c\u3001\u5408\u8a08\u984d\u304c2,500\u4e07\u5186\u8d85\u306e\u5834\u5408\u306b\u306f\u3001\u57fa\u790e\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u58f2\u5374\u6642\u306b\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002 <\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_73.htm#:~:text=%E6%8E%A7%E9%99%A4%E3%81%AE%E7%94%B3%E5%91%8A-,A2%2D4%E3%80%80%E7%B5%A6%E4%B8%8E%E6%89%80%E5%BE%97%E8%80%85%E3%81%AE%E5%9F%BA%E7%A4%8E%E6%8E%A7%E9%99%A4%E3%80%81%E9%85%8\" target=\"new\" rel=\"noopener\">A2-4\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u3001\u914d\u5076\u8005\uff08\u7279\u5225\uff09\u63a7\u9664\u53ca\u3073\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u7533\u544a<\/a>\u300d<\/p>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/feature\/notaxreturn\/\" target=\"new\" rel=\"noopener\">\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u640d\u5931\u304c\u3067\u305f\u3089\u78ba\u5b9a\u7533\u544a\u3057\u306a\u304f\u3066\u3044\u3044\uff1f\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <\/a><\/p>\n<\/div>\n<h2 id=\"midasi3\">\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u4e0d\u52d5\u7523\u58f2\u5374\u3092\u3057\u305f\u3068\u304d\u306e\u7533\u544a\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u5916\u3067\u3001\u57fa\u672c\u7684\u306b\u306f\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u304c\u751f\u3058\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u4e0d\u52d5\u7523\u58f2\u5374\u3092\u3057\u305f\u5834\u5408\u3001\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u4e21\u65b9\u3092\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u4f1a\u793e\u3067\u5e74\u672b\u8abf\u6574\u3092\u3057\u306a\u304c\u3089\u3001\u500b\u4eba\u3067\u8b72\u6e21\u6240\u5f97\u306e\u7533\u544a\u3059\u308b\u306e\u306f\u5927\u5909\u306a\u306e\u3067\u3001\u305d\u308c\u305e\u308c\u306e\u624b\u7d9a\u304d\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u6574\u7406\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u4e00\u822c\u7684\u306b\u306f11\u6708\u301c12\u6708\u3067\u5e74\u672b\u8abf\u6574\u3092\u5b8c\u4e86\u3055\u305b\u3066\u3001\u7fcc\u5e742\u6708\u301c3\u6708\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u30a4\u30e1\u30fc\u30b8\u3067\u3059\u3002<\/p>\n<table class=\"tbl-kinto\">\n<tbody>\n<tr>\n<td>11\u6708\u4e2d\u65ec\uff5e11\u6708\u4e0b\u65ec<\/td>\n<td>\u4f1a\u793e\u304b\u3089\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u304c\u914d\u5e03\u3055\u308c\u308b<\/td>\n<\/tr>\n<tr>\n<td>12\u6708\u4e2d\u65ec<\/td>\n<td>\u5e74\u672b\u8abf\u6574\u306b\u5fc5\u8981\u306a\u66f8\u985e\u306b\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u5165\u3057\u305f\u3082\u306e\u3092\u63d0\u51fa\u3059\u308b\uff08\u5e74\u672b\u8abf\u6574\u306e\u5b8c\u4e86\uff09<\/td>\n<\/tr>\n<tr>\n<td>12\u6708\u4e2d\u65ec\uff5e1\u6708\u4e0b\u65ec<\/td>\n<td>\u5e74\u672b\u8abf\u6574\u306e\u7d50\u679c\u3092\u53d7\u3051\u3066\u7a0e\u306e\u904e\u4e0d\u8db3\u306b\u3064\u3044\u3066\u9084\u4ed8\u3082\u3057\u304f\u306f\u7d0d\u4ed8<\/td>\n<\/tr>\n<tr>\n<td>\u7fcc\u5e742\u6708\u4e2d\u65ec\u304b\u30893\u6708\u4e2d\u65ec<\/td>\n<td>\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u8b72\u6e21\u6240\u5f97\u306b\u95a2\u3059\u308b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\uff08\u78ba\u5b9a\u7533\u544a\u306e\u5b8c\u4e86\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/qa\/02.htm\" target=\"new\" rel=\"noopener\">\u3010\u78ba\u5b9a\u7533\u544a\u30fb\u9084\u4ed8\u7533\u544a\u3011<\/a>\u300d<\/p>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/feature\/notaxreturn\/\" target=\"new\" rel=\"noopener\">\u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u6d41\u308c\u306b\u3064\u3044\u3066\u3082\u3063\u3068\u8a73\u3057\u304f\u306f\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<h2 id=\"midasi4\">\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u304c\u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u5834\u5408\u306e\u5e74\u672b\u8abf\u6574<\/h2>\n<p>\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u8005\u3067\u3082\u3001\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306e\u5e74\u672b\u8abf\u6574\u3067\u7279\u5225\u306a\u624b\u7d9a\u304d\u3092\u3059\u308b\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u63d0\u51fa\u3059\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u306e\u5408\u8a08\u984d\u3092\u8a18\u5165\u3059\u308b\u6b04\u304c\u3042\u308b\u305f\u3081\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u3092\u8a18\u5165\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u306a\u304a\u3001\u914d\u5076\u8005\u306e\u5408\u8a08\u6240\u5f97\u306e\u91d1\u984d\u306b\u3088\u3063\u3066\u306f\u3001\u914d\u5076\u8005\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3.jpg\" alt=\"\" width=\"900\" height=\"447\" class=\"alignnone size-full wp-image-19655\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3.jpg 900w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3-300x149.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3-768x381.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image3-728x362.jpg 728w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/a>\n<p class=\"source\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/pdf\/2024bun_06.pdf\" target=\"new\" rel=\"noopener\">\u4ee4\u548c6\u5e74\u5206\u3000\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u517c \u7d66\u4e0e\u6240\u5f97\u8005\u306e\u914d\u5076\u8005\u63a7\u9664\u7b49\u7533\u544a\u66f8 \u517c \u5e74\u672b\u8abf\u6574\u306b\u4fc2\u308b\u5b9a\u984d\u6e1b\u7a0e\u306e\u305f\u3081\u306e\u7533\u544a\u66f8 \u517c \u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u7533\u544a\u66f8<\/a>\u300d<\/p>\n<div align=\"center\">\n  <a href=\"\/main\/inin\/baikyaku_lp05\/\">\n    <picture><source media=\"(max-width: 560px)\" srcset=\"\/top\/banner_lp05-s.png\"><img decoding=\"async\" src=\"\/top\/banner_lp05-l.png\" alt=\"\u753b\u50cf\">\n<\/picture>\n<\/a>\n<\/div>\n<h2 id=\"midasi5\">\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u640d\u5931\u304c\u3067\u305f\u5834\u5408\u306b\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u300c\u640d\u76ca\u901a\u7b97\u300d\u7279\u4f8b<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4.jpg\"><img decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4.jpg\" alt=\"\" width=\"2000\" height=\"1333\" class=\"alignnone size-full wp-image-19656\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4.jpg 2000w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4-300x200.jpg 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4-1024x682.jpg 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4-768x512.jpg 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4-1536x1024.jpg 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2025\/07\/yea-image4-728x485.jpg 728w\" sizes=\"(max-width: 2000px) 100vw, 2000px\" \/><\/a>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u969b\u306b\u767a\u751f\u3059\u308b\u8b72\u6e21\u6240\u5f97\u306f\u3001\u5206\u96e2\u8ab2\u7a0e\u3068\u3044\u3046\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u6240\u5f97\u3068\u306f\u7570\u306a\u308b\u7a0e\u304c\u8ab2\u305b\u3089\u308c\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u58f2\u5374\u306b\u3088\u3063\u3066\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306f\u3001\u640d\u76ca\u901a\u7b97\u3068\u3044\u3046\u4ed5\u7d44\u307f\u3092\u5229\u7528\u3057\u3001\u4ed6\u306e\u6240\u5f97\u3068\u5408\u7b97\u3057\u3066\u8ab2\u7a0e\u6240\u5f97\u3092\u6e1b\u3089\u3059\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n<p>\u640d\u76ca\u901a\u7b97\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u307e\u305a\u8b72\u6e21\u6240\u5f97\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308b\u3053\u3068\u304c\u6761\u4ef6\u3068\u306a\u308a\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306f\u300c<strong> <\/strong>\u8b72\u6e21\u53ce\u5165\u91d1\u984d \u2212 \u53d6\u5f97\u8cbb \u2212 \u8b72\u6e21\u8cbb\u7528\u300d\u3067\u8a08\u7b97\u304c\u53ef\u80fd\u3067\u3059\u3002 <\/p>\n<p>\u3053\u306e\u7d50\u679c\u304c\u30de\u30a4\u30ca\u30b9\u3067\u3042\u308c\u3070\u300c\u8b72\u6e21\u640d\u5931\u300d\u3068\u306a\u308a\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u901a\u7b97\u3067\u304d\u308b\u305f\u3081\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u3053\u3068\u304c\u671f\u5f85\u3067\u304d\u307e\u3059\u3002\u3053\u306e\u640d\u76ca\u901a\u7b97\u306b\u3088\u308b\u63a7\u9664\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3067\u640d\u5931\u304c\u51fa\u305f\u5834\u5408\u306b\u306f\u3001\u5fd8\u308c\u305a\u306b\u7533\u544a\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2250.htm\" target=\"new\" rel=\"noopener\">No.2250\u3000\u640d\u76ca\u901a\u7b97<\/a>\u300d<\/p>\n<div class=\"related-article\">\n<p align=\"center\">&#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/feature\/replacement\/\" target=\"new\" rel=\"noopener\">\u4ed6\u306b\u3082\u3042\u308b\uff01\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u305f\u3068\u304d\u306e\u63a7\u9664\u7279\u4f8b\u306b\u3064\u3044\u3066\u8a73\u3057\u304f\u306f\u3053\u3061\u3089 <\/a><\/p>\n<\/div>\n<h2 id=\"midasi6\">\u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u3042\u3068\u306e\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f <\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u3042\u3068\u306e\u5e74\u672b\u8abf\u6574\u306b\u95a2\u3059\u308b\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u96c6\u3081\u307e\u3057\u305f\u3002\u3068\u304f\u306b\u7591\u554f\u304c\u306a\u304f\u3068\u3082\u3001\u3053\u308c\u304b\u3089\u5e74\u672b\u8abf\u6574\u3084\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u4e88\u5b9a\u304c\u3042\u308b\u65b9\u306f\u305c\u3072\u3001\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 <\/p>\n<div class=\"box2q\">\n<p id=\"komidasi61\">Q. \u4e0d\u52d5\u7523\u58f2\u5374\u3057\u305f\u5e74\u306f\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u3067\u3001\u6240\u5f97\u7a0e\u3084\u4f4f\u6c11\u7a0e\u304c\u4e8c\u91cd\u306b\u53d6\u3089\u308c\u308b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u78ba\u5b9a\u7533\u544a\u306e\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b\u305f\u3081\u3001\u4e8c\u91cd\u3067\u53d6\u3089\u308c\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u3092\u4e21\u65b9\u884c\u3063\u305f\u5834\u5408\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5185\u5bb9\u304c\u512a\u5148\u3055\u308c\u308b\u305f\u3081\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u5fc5\u8981\u306a\u306e\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u3001\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u8ab2\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi62\">Q. \u4e0d\u52d5\u7523\u58f2\u5374\u3067\u751f\u3058\u305f\u6240\u5f97\uff08\u8b72\u6e21\u6240\u5f97\uff09\u306f\u57fa\u790e\u63a7\u9664\u306e\u5bfe\u8c61\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u4e0d\u52d5\u7523\u58f2\u5374\u3067\u751f\u3058\u305f\u8b72\u6e21\u6240\u5f97\u306f\u57fa\u790e\u63a7\u9664\u306e\u5bfe\u8c61\u3067\u3059\u3002\u305f\u3060\u3057\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u8b72\u6e21\u6240\u5f97\u306a\u3069\u306e\u4ed6\u306e\u6240\u5f97\u3068\u306e\u5408\u8a08\u984d\u304c2,500\u4e07\u5186\u3092\u8d85\u3048\u308b\u3068\u3001\u57fa\u790e\u63a7\u9664\u306e\u5bfe\u8c61\u5916\u3068\u306a\u3063\u3066\u3057\u307e\u3044\u307e\u3059\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi63\">Q. \u6276\u990a\u5185\u306e\u914d\u5076\u8005\u304c\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u6240\u5f97\u3092\u5f97\u308b\u3068\u6276\u990a\u306e\u5bfe\u8c61\u304b\u3089\u5916\u308c\u308b\u306e\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u8b72\u6e21\u6240\u5f97\u306f\u3001\u4e00\u6642\u7684\u306a\u53ce\u5165\u3068\u307f\u306a\u3055\u308c\u308b\u305f\u3081\u3001\u6276\u990a\u5185\u306e\u914d\u5076\u8005\u304c\u6276\u990a\u304b\u3089\u5916\u308c\u308b\u3053\u3068\u306f\u57fa\u672c\u7684\u306b\u3042\u308a\u307e\u305b\u3093\u3002\u793e\u4f1a\u4fdd\u967a\u306b\u304a\u3051\u308b\u6276\u990a\u3067\u306f\u3001\u4e00\u6642\u7684\u306a\u53ce\u5165\u306f\u6276\u990a\u6761\u4ef6\u4e0a\u306e\u53ce\u5165\u306b\u542b\u307e\u308c\u306a\u3044\u305f\u3081\u3067\u3059\u3002\u6276\u990a\u3055\u308c\u3066\u3044\u308b\u4eba\u304c\u8b72\u6e21\u6240\u5f97\u3092\u5f97\u305f\u5834\u5408\u3067\u3082\u3001\u6276\u990a\u306b\u5f71\u97ff\u3092\u4e0e\u3048\u307e\u305b\u3093\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi64\">Q. \u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3051\u308b\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306e\u8a18\u8f09\u65b9\u6cd5\u306f\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u5185\u306e\u300c\u7d66\u4e0e\u6240\u5f97\u4ee5\u5916\u306e\u6240\u5f97\u300d\u306e\u6b04\u306b\u3001\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u767a\u751f\u3057\u305f\u8b72\u6e21\u6240\u5f97\u306e\u91d1\u984d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u3053\u306e\u57fa\u790e\u63a7\u9664\u7533\u544a\u66f8\u306f\u7a0e\u52d9\u7f72\u306b\u306f\u63d0\u51fa\u305b\u305a\u3001\u4f1a\u793e\u4fdd\u7ba1\u3068\u3055\u308c\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u3092\u78ba\u5b9a\u7533\u544a\u3059\u308b\u5834\u5408\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3068\u305d\u306e\u4ed6\u306e\u6240\u5f97\u3092\u518d\u5ea6\u5165\u529b\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n<\/p><\/div>\n<h2 id=\"midasi7\">\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u5e74\u672b\u8abf\u6574\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u6e08\u307e\u305b\u3088\u3046\uff01<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u3088\u3063\u3066\u8b72\u6e21\u6240\u5f97\u304c\u751f\u3058\u305f\u5834\u5408\u306f\u3001\u5e74\u672b\u8abf\u6574\u3067\u7279\u5225\u306a\u624b\u7d9a\u304d\u306e\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u3001\u66f8\u985e\u306e\u6307\u5b9a\u7b87\u6240\u306b\u91d1\u984d\u306e\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002\u91d1\u984d\u3092\u6b63\u78ba\u306b\u628a\u63e1\u3059\u308b\u3060\u3051\u3067\u306a\u304f\u3001\u57fa\u790e\u63a7\u9664\u3084\u914d\u5076\u8005\u63a7\u9664\u3001\u78ba\u5b9a\u7533\u544a\u3068\u306e\u95a2\u9023\u3082\u542b\u3081\u3066\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u3088\u3044\u3067\u3057\u3087\u3046\u3002\u3053\u308c\u304b\u3089\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306a\u65b9\u306f\u3001\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb\u3092\u628a\u63e1\u3057\u3001\u4f59\u88d5\u3092\u6301\u3063\u305f\u8a08\u753b\u3092\u7acb\u3066\u3066\u304a\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u3067\u306f\u3001\u5730\u57df\u5bc6\u7740\u578b\u306e\u55b6\u696d\u3068\u8c4a\u5bcc\u306a\u5b9f\u7e3e\u3092\u6d3b\u304b\u3057\u3001\u4e00\u4eba\u3072\u3068\u308a\u306e\u30cb\u30fc\u30ba\u306b\u5408\u308f\u305b\u305f\u4e01\u5be7\u306a\u30b5\u30dd\u30fc\u30c8\u3092\u63d0\u4f9b\u3057\u3066\u3044\u307e\u3059\u3002\u58f2\u5374\u3092\u6210\u529f\u3055\u305b\u308b\u305f\u3081\u306b\u306f\u3001\u8907\u6570\u793e\u304b\u3089\u898b\u7a4d\u3082\u308a\u3092\u53d6\u308a\u3001\u898b\u7a4d\u3082\u308a\u306e\u6839\u62e0\u304c\u660e\u78ba\u306a\u4f1a\u793e\u3092\u9078\u3076\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u304a\u60a9\u307f\u306e\u65b9\u306f\u3001\u305c\u3072\u4e00\u5ea6\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<div class=\"txt-centering\">\n<p><a href=\"https:\/\/www.juken-net.com\/\" target=\"new\" class=\"btn btn-border\" rel=\"noopener\">\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u306e\u304a\u554f\u3044\u5408\u308f\u305b\u306f\u3053\u3061\u3089<\/a><\/p>\n<\/div>\n<\/div>\n\n","protected":false},"excerpt":{"rendered":"<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u5f97\u305f\u5229\u76ca\u306f\u8b72\u6e21\u6240\u5f97\u3068\u5206\u985e\u3055\u308c\u308b\u305f\u3081\u3001\u5e74\u672b\u8abf\u6574\u3067\u7279\u5225\u306a\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u66f8\u985e\u306e\u8a18\u5165\u304c\u5fc5\u8981\u3067\u3059\u3002\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u6c17\u306b\u306a\u308b\u5e74\u672b\u8abf\u6574\u3068\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u3084\u914d\u5076\u8005\u63a7\u9664\u3068\u306e\u95a2\u4fc2\u306a\u3069\u3092\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u640d&#8230;<\/p>\n","protected":false},"author":19,"featured_media":19653,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[586],"tags":[850,572],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/19651"}],"collection":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/comments?post=19651"}],"version-history":[{"count":6,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/19651\/revisions"}],"predecessor-version":[{"id":19660,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/posts\/19651\/revisions\/19660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/media\/19653"}],"wp:attachment":[{"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/media?parent=19651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/categories?post=19651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.juken-net.com\/main\/wp-json\/wp\/v2\/tags?post=19651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}