{"id":22757,"date":"2026-05-28T09:20:05","date_gmt":"2026-05-28T00:20:05","guid":{"rendered":"https:\/\/www.juken-net.com\/main\/?p=22757"},"modified":"2026-05-28T09:20:05","modified_gmt":"2026-05-28T00:20:05","slug":"%e4%b8%8d%e5%8b%95%e7%94%a3%e5%a3%b2%e5%8d%b4%e5%be%8c%e3%81%ae%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%81%af%e8%87%aa%e5%88%86%e3%81%a7%e3%81%a7%e3%81%8d%e3%82%8b%ef%bc%9f%e5%bf%85%e8%a6%81%e6%9b%b8","status":"publish","type":"post","link":"https:\/\/www.juken-net.com\/main\/feature\/file-my-own-tax-return\/","title":{"rendered":"\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\uff1f\u5fc5\u8981\u66f8\u985e\u3084\u66f8\u304d\u65b9\u306e\u624b\u9806\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac"},"content":{"rendered":"<link href=\"https:\/\/www.juken-net.com\/main\/css_file\/feature\/file-my-own-tax-return\/file-my-own-tax-return_style.css\" rel=\"stylesheet\" type=\"text\/css\">\n<div id=\"waku\">\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\u304b\u4e0d\u5b89\u306a\u65b9\u3078\u3001\u8b72\u6e21\u6240\u5f97\uff08\u5229\u76ca\uff09\u304c\u51fa\u305f\u969b\u306e\u624b\u7d9a\u304d\u3084\u5fc5\u8981\u66f8\u985e\u3001\u78ba\u5b9a\u7533\u544a\u306e5\u30b9\u30c6\u30c3\u30d7\u3001\u30b9\u30de\u30db\u30fbPC\u3067\u5b8c\u7d50\u3055\u305b\u308b\u65b9\u6cd5\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u7533\u544a\u3084\u3001\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b3,000\u4e07\u5186\u7279\u4f8b\u306e\u4f7f\u3044\u65b9\u3082\u7d39\u4ecb\u3002\u671f\u9650\u3092\u904e\u304e\u305f\u969b\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3092\u907f\u3051\u3001\u6b63\u3057\u3044\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u305f\u3081\u306e\u30ac\u30a4\u30c9\u3067\u3059\u3002 <\/p>\n<div class=\"toc-001\">\n<div>\n        \u76ee\u6b21<br \/>\n        <label><input type=\"checkbox\"\/><\/label>\n    <\/div>\n<ul>\n<li><a href=\"#midasi1\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\uff01<\/strong><\/a><\/li>\n<li><a href=\"#midasi2\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi21\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/a><\/li>\n<li><a href=\"#komidasi22\"><strong>\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/strong><\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi3\"><strong>\u30105\u30b9\u30c6\u30c3\u30d7\u3011\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u65b9\u6cd5<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi31\"><strong>\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/strong><\/a><\/li>\n<li><a href=\"#komidasi32\"><strong>\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u81ea\u5206\u304c\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3092\u78ba\u8a8d\u3059\u308b<\/strong><\/a><\/li>\n<li><a href=\"#komidasi33\"><strong>\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/strong><\/a><\/li>\n<li><a href=\"#komidasi34\"><strong>\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b<\/strong><\/a><\/li>\n<li><a href=\"#komidasi35\"><strong>\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/strong><\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi4\"><strong>\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi41\"><strong>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/strong><\/a><\/li>\n<li><a href=\"#komidasi42\"><strong>\u5ef6\u6ede\u7a0e<\/strong><\/a><\/li>\n<li><a href=\"#komidasi43\"><strong>\u91cd\u52a0\u7b97\u7a0e<\/strong><\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi5\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u6642\u306b\u3088\u304f\u3042\u308b\u8cea\u554f<\/strong><\/a><\/li>\n<ul>\n<li><a href=\"#komidasi51\"><strong>\uff31\uff0e\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/a><\/li>\n<li><a href=\"#komidasi52\"><strong>\uff31\uff0e\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u58f2\u5374\u640d\uff08\u8d64\u5b57\uff09\u306b\u306a\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/strong><\/a><\/li>\n<li><a href=\"#komidasi53\"><strong>\uff31\uff0e\u9818\u53ce\u66f8\u3092\u5931\u304f\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/strong><\/a><\/li>\n<li><a href=\"#komidasi54\"><strong>\uff31\uff0e\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/strong><\/a><\/li>\n<li><a href=\"#komidasi55\"><strong>\uff31\uff0e\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7533\u544a\u3068\u4e00\u7dd2\u306b\u3067\u304d\u307e\u3059\u304b\uff1f<\/strong><\/a><\/li>\n<\/ul>\n<li><a href=\"#midasi6\"><strong>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5165\u5ff5\u306a\u6e96\u5099\u306e\u3082\u3068\u3067\u9032\u3081\u307e\u3057\u3087\u3046\u3002<\/strong><\/a><\/li>\n<\/ul>\n<\/div>\n<h2 id=\"midasi1\">\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u308b\uff01<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2.webp\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2.webp\" alt=\"\" width=\"1620\" height=\"1080\" class=\"alignnone size-full wp-image-22761\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2.webp 1620w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2-300x200.webp 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2-1024x683.webp 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2-768x512.webp 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2-1536x1024.webp 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img2-728x485.webp 728w\" sizes=\"auto, (max-width: 1620px) 100vw, 1620px\" 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rel=\"noopener\">\u30105\u30b9\u30c6\u30c3\u30d7\u3011\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u65b9\u6cd5<\/a><\/p>\n<\/div>\n<hr>\n<h2 id=\"midasi2\">\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306b\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h2>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5f8c\u306f\u3001\u5fc5\u305a\u3057\u3082\u5168\u54e1\u304c\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u58f2\u5374\u306b\u3088\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u306e\u304b\u3001\u3042\u308b\u3044\u306f\u640d\u5931\u3068\u306a\u3063\u305f\u306e\u304b\u306b\u3088\u3063\u3066\u3001\u624b\u7d9a\u304d\u306e\u8981\u5426\u304c\u5206\u304b\u308c\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi21\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<div class=\"box2\">\n<p>\u30fb\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408<\/p>\n<p>\u30fb\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u5834\u5408<\/p>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u305f\u5834\u5408\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306f\u300c\u4e0d\u52d5\u7523\u58f2\u5374\u4fa1\u683c\uff0d\uff08\u53d6\u5f97\u8cbb\uff0b\u8b72\u6e21\u8cbb\u7528\uff09\u300d\u306e\u8a08\u7b97\u5f0f\u3092\u57fa\u672c\u3068\u3057\u3066\u7b97\u51fa\u3055\u308c\u307e\u3059\u3002 <\/p>\n<p>\u307e\u305f\u3001\u8a08\u7b97\u4e0a\u306e\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u304f\u3066\u3082\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3059\u308b\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u306a\u3089\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u9808\u3067\u3059\u3002\u7533\u544a\u3092\u6020\u308b\u3068\u3001\u5f8c\u65e5\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u78ba\u8a8d\u306e\u9023\u7d61\u3084\u66f8\u985e\u306e\u63d0\u51fa\u3092\u6c42\u3081\u3089\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002 <\/p>\n<h3 id=\"komidasi22\">\u78ba\u5b9a\u7533\u544a\u304c\u4e0d\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n<div class=\"box2\">\n<p>\u30fb\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u3057\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u3066\u3082\u8b72\u6e21\u6240\u5f97\u304c\u767a\u751f\u305b\u305a\u3001\u58f2\u5374\u640d\uff08\u8d64\u5b57\uff09\u3068\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u57fa\u672c\u7684\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u5fc5\u8981\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u5229\u76ca\u304c\u51fa\u3066\u3044\u306a\u3044\u72b6\u6cc1\u3067\u3042\u308c\u3070\u7533\u544a\u7fa9\u52d9\u306f\u751f\u3058\u307e\u305b\u3093\u304c\u3001\u7279\u4f8b\u3092\u5229\u7528\u3059\u308b\u306b\u306f\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u305f\u3081\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u8af8\u7d4c\u8cbb\u306e\u9818\u53ce\u66f8\u306a\u3069\u306e\u8cc7\u6599\u306f\u5927\u5207\u306b\u4fdd\u7ba1\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u81ea\u8eab\u306e\u72b6\u6cc1\u3092\u4e8b\u524d\u306b\u3088\u304f\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002 <\/p>\n<div class=\"box2\">\n<p class=\"fnt110b\">\u25ce\u58f2\u5374\u640d\u3067\u3082\u7533\u544a\u3057\u305f\u65b9\u304c\u826f\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308b\uff01<\/p>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u8d64\u5b57\u306b\u306a\u3063\u305f\u3068\u3057\u3066\u3082\u3001\u4e00\u5b9a\u6761\u4ef6\u3092\u6e80\u305f\u305b\u3070\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u7a0e\u5236\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u300c\u640d\u76ca\u901a\u7b97\u300d\u306f\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u3067\u767a\u751f\u3057\u305f\u8b72\u6e21\u640d\u5931\u3092\u3001\u7d66\u4e0e\u6240\u5f97\u306a\u3069\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3067\u304d\u308b\u5236\u5ea6\u3067\u3059\u3002\u3055\u3089\u306b\u3001\u305d\u306e\u5e74\u306b\u63a7\u9664\u3057\u304d\u308c\u306a\u3044\u640d\u5931\u306f\u3001\u7fcc\u5e74\u4ee5\u5f8c3\u5e74\u9593\u306b\u308f\u305f\u308a\u7e70\u308a\u8d8a\u305b\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u3092\u4e0b\u56de\u308b\u4fa1\u683c\u3067\u58f2\u5374\u3057\u305f\u969b\u3082\u7279\u4f8b\u306e\u5bfe\u8c61\u306b\u306a\u308a\u5f97\u307e\u3059\u304c\u3001\u9069\u7528\u306b\u306f\u6240\u5b9a\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u305f\u671f\u9650\u5185\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002 <\/p>\n<\/div>\n<p class=\"source\">\u51fa\u5178\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3370.htm\" target=\"new\">No.3370\u2003\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u5834\u5408\u306b\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d<\/a>\u300d<br \/>\n\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3390.htm\" target=\"new\">No.3390\u2003\u4f4f\u5b85\u30ed\u30fc\u30f3\u304c\u6b8b\u3063\u3066\u3044\u308b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u8b72\u6e21\u640d\u5931\u304c\u751f\u3058\u305f\u3068\u304d<\/a>\u300d<\/p>\n<hr>\n<h2 id=\"midasi3\">\u30105\u30b9\u30c6\u30c3\u30d7\u3011\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306b\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3059\u308b\u65b9\u6cd5<\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajonone\">\n<li><a href=\"#komidasi31\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi32\">\u30b9\u30c6\u30c3\u30d7\uff12\uff1a\u81ea\u5206\u304c\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3092\u78ba\u8a8d\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi33\">\u30b9\u30c6\u30c3\u30d7\uff13\uff1a\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi34\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b<\/a><\/li>\n<li><a href=\"#komidasi35\">\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6b63\u3057\u3044\u624b\u9806\u3092\u8e0f\u3081\u3070\u81ea\u5206\u3067\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd\u3067\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u5fc5\u8981\u66f8\u985e\u306e\u6e96\u5099\u304b\u3089\u5b9f\u969b\u306e\u63d0\u51fa\u307e\u3067\u3001\u5177\u4f53\u7684\u306a5\u3064\u306e\u30b9\u30c6\u30c3\u30d7\u306b\u5206\u3051\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3 id=\"komidasi31\">\u30b9\u30c6\u30c3\u30d7\uff11\uff1a\u5fc5\u8981\u66f8\u985e\u3092\u6e96\u5099\u3059\u308b<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u30b9\u30e0\u30fc\u30ba\u306b\u9032\u3081\u308b\u305f\u3081\u306b\u3001\u307e\u305a\u306f\u4ee5\u4e0b\u306e\u66f8\u985e\u3084\u8cc7\u6599\u3092\u624b\u5143\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<table class=\"ttype5\">\n<tbody>\n<tr>\n<th scope=\"col\">\u5fc5\u8981\u66f8\u985e<\/th>\n<th scope=\"col\">\u5f79\u5272<\/th>\n<th scope=\"col\">\u5165\u624b\u5148<\/th>\n<\/tr>\n<tr>\n<td>\u78ba\u5b9a\u7533\u544a\u66f8\uff08\u7b2c\u4e00\u8868\u30fb\u7b2c\u4e8c\u8868\u30fb\u7b2c\u4e09\u8868\uff09<\/td>\n<td>\n<p>\u7533\u544a\u66f8\u306e\u30e1\u30a4\u30f3\u66f8\u985e<\/p>\n<p>\u4e0d\u52d5\u7523\u306f\u300c\u7b2c\u4e09\u8868\uff08\u5206\u96e2\u8ab2\u7a0e\u7528\uff09\u300d\u304c\u5fc5\u9808<\/p>\n<\/td>\n<td>\u7a0e\u52d9\u7f72\u3084\u7533\u544a\u4f1a\u5834\u3001\u307e\u305f\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/td>\n<\/tr>\n<tr>\n<td>\u8b72\u6e21\u6240\u5f97\u306e\u5185\u8a33\u66f8<\/td>\n<td>\u58f2\u5374\u4fa1\u683c\u3084\u53d6\u5f97\u8cbb\u306e\u5185\u8a33\u3092\u8a73\u3057\u304f\u8a18\u8f09\u3059\u308b\u66f8\u985e<\/td>\n<td>\u7a0e\u52d9\u7f72\u3084\u7533\u544a\u4f1a\u5834\u3001\u307e\u305f\u306f\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u3092\u8cfc\u5165\u30fb\u58f2\u5374\u3057\u305f\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306e\u30b3\u30d4\u30fc<\/td>\n<td>\u300c\u3044\u304f\u3089\u3067\u8cb7\u3063\u305f\u304b\u300d\u300c\u3044\u304f\u3089\u3067\u58f2\u3063\u305f\u304b\u300d\u306e\u8a3c\u660e\u306b\u306a\u308b\u66f8\u985e<\/td>\n<td>\u624b\u5143\uff08\u8cfc\u5165\u6642\u30fb\u58f2\u5374\u6642\u306e\u3082\u306e\u4e21\u65b9\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u7528\u304c\u308f\u304b\u308b\u66f8\u985e<\/td>\n<td>\u53d6\u5f97\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/td>\n<td>\u624b\u5143\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u90f5\u4fbf\u5c40\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u4e0d\u52d5\u7523\u306e\u8b72\u6e21\u8cbb\u7528\u304c\u5206\u304b\u308b\u66f8\u985e<\/td>\n<td>\u58f2\u5374\u306b\u304b\u304b\u3063\u305f\u7d4c\u8cbb\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/td>\n<td>\u624b\u5143\uff08\u4e0d\u52d5\u7523\u4f1a\u793e\u3084\u90f5\u4fbf\u5c40\u306a\u3069\uff09<\/td>\n<\/tr>\n<tr>\n<td>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/td>\n<td>\u7533\u544a\u8005\u672c\u4eba\u3092\u78ba\u8a8d\u3059\u308b\u66f8\u985e<\/td>\n<td>\n<p>\u624b\u5143\uff08\u672a\u53d6\u5f97\u306e\u5834\u5408\u306f\u5e02\u533a\u753a\u6751\u7a93\u53e3\u306a\u3069\u3067\u624b\u7d9a\u304d\uff09<\/p>\n<p> \u4f8b\uff1a\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8<\/td>\n<td>\u4e0d\u52d5\u7523\u306e\u9762\u7a4d\u3084\u6240\u6709\u671f\u9593\u3092\u78ba\u8a8d\u3059\u308b\u305f\u3081\u306b\u4f7f\u7528<\/td>\n<td>\u6cd5\u52d9\u5c40\uff08\u7a93\u53e3\u30fb\u90f5\u9001\u30fb\u30aa\u30f3\u30e9\u30a4\u30f3\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u6cd5\u4ee4\u6539\u6b63\u7b49\u306b\u3088\u308a\u3001\u73fe\u5728\u3067\u306f\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\u306e\u6dfb\u4ed8\u304c\u4e0d\u8981\u3068\u306a\u308b\u30b1\u30fc\u30b9\u306a\u3069\u3001\u5fc5\u8981\u306a\u66f8\u985e\u304c\u5909\u308f\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u5fc5\u305a\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u7b49\u3067\u6700\u65b0\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<div class=\"related-article\">\n<p align=\"center\"> &#x25b6; <a href=\"#komidasi53\" rel=\"noopener\">Q.\u9818\u53ce\u66f8\u3092\u5931\u304f\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/a><\/p>\n<\/p><\/div>\n<h3 id=\"komidasi32\">\u30b9\u30c6\u30c3\u30d72\uff1a\u81ea\u5206\u304c\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u304a\u3051\u308b\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3001\u7a0e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3067\u304d\u308b\u7279\u4f8b\u304c\u5b58\u5728\u3057\u307e\u3059\u3002\u5404\u5236\u5ea6\u306b\u306f\u8a73\u7d30\u306a\u9069\u7528\u8981\u4ef6\u304c\u3042\u308b\u305f\u3081\u3001\u5fc5\u305a\u56fd\u7a0e\u5e81\u306e\u30b5\u30a4\u30c8\u3067\u6700\u65b0\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<table class=\"ttype5\">\n<tbody>\n<tr>\n<th scope=\"col\">\u7279\u4f8b\u5236\u5ea6<\/th>\n<th scope=\"col\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u305f\u3068\u304d\u306e\u7279\u5225\u63a7\u9664<\/td>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u3063\u3066\u5229\u76ca\u304c\u51fa\u305f\u3068\u304d\u3001\u6240\u6709\u671f\u9593\u3092\u554f\u308f\u305a\u8b72\u6e21\u6240\u5f97\u304b\u3089\u6700\u59273,000\u4e07\u5186\u63a7\u9664\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>10\u5e74\u8d85\u6240\u6709\u6642\u306e\u8efd\u6e1b\u7a0e\u7387<\/td>\n<td>10\u5e74\u3092\u8d85\u3048\u3066\u4f4f\u3093\u3060\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3001\u8b72\u6e21\u6240\u5f97\u304c6,000\u4e07\u5186\u4ee5\u4e0b\u306e\u90e8\u5206\u306b\u3064\u3044\u3066\u3001\u901a\u5e38\u3088\u308a\u4f4e\u3044\u7a0e\u7387\u3067\u8a08\u7b97\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u7279\u5b9a\u306e\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u3068\u304d\u306e\u7279\u4f8b<\/td>\n<td>\u7279\u5b9a\u306e\u671f\u9593\u5185\u306b\u30de\u30a4\u30db\u30fc\u30e0\u3092\u8cb7\u3044\u63db\u3048\u305f\u3068\u304d\u3001\u8b72\u6e21\u6240\u5f97\u306b\u304b\u304b\u308b\u8ab2\u7a0e\u3092\u5c06\u6765\u306b\u5148\u5ef6\u3070\u3057\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u306b\u304a\u3051\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u76ca\u901a\u7b97\u3084\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u3067\u8b72\u6e21\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u3068\u304d\u3001\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\uff08\u640d\u76ca\u901a\u7b97\uff09\u3057\u3001\u5f15\u304d\u304d\u308c\u306a\u3044\u5206\u3092\u7fcc\u5e74\u4ee5\u964d\u306b\u7e70\u308a\u8d8a\u305b\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u306b\u304a\u3051\u308b\u8b72\u6e21\u640d\u5931\u306e\u640d\u5931\u901a\u7b97\u53ca\u3073\u7e70\u8d8a\u63a7\u9664\u306e\u7279\u4f8b<\/td>\n<td>\u30de\u30a4\u30db\u30fc\u30e0\u3092\u58f2\u5374\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u6b8b\u9ad8\u304c\u58f2\u5374\u4fa1\u683c\u3092\u4e0a\u56de\u308b\u3068\u304d\u3001\u8b72\u6e21\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u30fb\u7e70\u8d8a\u63a7\u9664\u3067\u304d\u308b<\/td>\n<\/tr>\n<tr>\n<td>\u76f8\u7d9a\u7a7a\u304d\u5bb6\u306e\u7279\u4f8b<\/td>\n<td>\u76f8\u7d9a\u3057\u305f\u7a7a\u304d\u5bb6\u3092\u58f2\u5374\u3057\u305f\u5229\u76ca\u304b\u3089\u6700\u59273,000\u4e07\u5186\u63a7\u9664\u3067\u304d\u308b<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<div class=\"related-article\">\n<p align=\"center\"> &#x25b6; <a href=\"#komidasi54\" rel=\"noopener\">Q.\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/p>\n<\/p><\/div>\n<h3 id=\"komidasi33\">\u30b9\u30c6\u30c3\u30d73\uff1a\u8b72\u6e21\u6240\u5f97\u7a0e\u3092\u8a08\u7b97\u3059\u308b<\/h3>\n<p>\u8b72\u6e21\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3067\u7b97\u51fa\u3067\u304d\u307e\u3059\u3002<\/p>\n<div class=\"box2\">\n<p class=\"fnt110b\">\u2460 \u8b72\u6e21\u6240\u5f97\u3092\u6c42\u3081\u308b<\/p>\n<ul class=\"kajodisc\">\n<li>\u8b72\u6e21\u6240\u5f97\uff1d\u8b72\u6e21\u4fa1\u683c\uff08\u53ce\u5165\u91d1\u984d\uff09\u2212\uff08\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u3000\uff0b\u3000\u8b72\u6e21\u8cbb\u7528\uff09<\/li>\n<\/ul>\n<p>\u3000<\/p>\n<p class=\"fnt110b\">\u2461 \u8b72\u6e21\u6240\u5f97\u304b\u3089\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u306e\u63a7\u9664\u984d\u3092\u5f15\u304d\u3001\u7a0e\u7387\u3092\u304b\u3051\u308b<\/p>\n<ul class=\"kajodisc\">\n<li>\u7d0d\u7a0e\u984d\uff1d\uff08\u8b72\u6e21\u6240\u5f97\u2212\u63a7\u9664\u984d\uff09\u00d7\u3000\u7a0e\u7387<\/li>\n<\/ul>\n<\/div>\n<p class=\"source\">\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/\/keisubetsu\/fudousan.htm\" target=\"new\">\u4ee4\u548c7\u5e74\u5206\u78ba\u5b9a\u7533\u544a\u7279\u96c6\u300c\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u65b9\u3078\u300d\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<p>\u4e0d\u52d5\u7523\u306e\u53d6\u5f97\u8cbb\u306b\u306f\u8cfc\u5165\u4ee3\u91d1\u306e\u307b\u304b\u3001\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u767b\u9332\u514d\u8a31\u7a0e\u3001\u4e0d\u52d5\u7523\u53d6\u5f97\u7a0e\u3001\u8a2d\u5099\u8cbb\u3001\u6539\u826f\u8cbb\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u304c\u3001\u5efa\u7269\u306e\u5834\u5408\u306f\u6e1b\u4fa1\u511f\u5374\u8cbb\u76f8\u5f53\u984d\u3092\u5dee\u3057\u5f15\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u53d6\u5f97\u8cbb\u304c\u4e0d\u660e\u306a\u5834\u5408\u306f\u58f2\u5374\u984d\u306e5\uff05\u3092\u6982\u7b97\u53d6\u5f97\u8cbb\u3068\u3057\u3066\u8a08\u4e0a\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u8b72\u6e21\u8cbb\u7528\u306b\u306f\u4ef2\u4ecb\u624b\u6570\u6599\u3084\u5370\u7d19\u7a0e\u3001\u53d6\u308a\u58ca\u3057\u8cbb\u7528\u304c\u542b\u307e\u308c\u307e\u3059\u3002\u6700\u65b0\u306e\u8a08\u7b97\u30eb\u30fc\u30eb\u306b\u3064\u3044\u3066\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u53c2\u7167\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p>\u307e\u305f\u3001\u7a0e\u7387\u306f\u58f2\u5374\u3057\u305f\u5e74\u306e1\u67081\u65e5\u6642\u70b9\u3067\u306e\u6240\u6709\u671f\u9593\u306b\u3088\u3063\u3066\u4ee5\u4e0b\u306e\u3088\u3046\u306b\u7570\u306a\u308a\u307e\u3059\u3002 <\/p>\n<table class=\"ttype5\">\n<tbody>\n<tr>\n<th scope=\"col\">\u9805\u76ee<\/th>\n<th scope=\"col\">\u6240\u5f97\u7a0e<\/th>\n<th scope=\"col\">\u4f4f\u6c11\u7a0e<\/th>\n<th scope=\"col\">\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e<\/th>\n<th scope=\"col\">\u5408\u8a08<\/th>\n<\/tr>\n<tr>\n<td>\u9577\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n        \uff085\u5e74\u8d85\uff09<\/td>\n<td>15\uff05<\/td>\n<td>5\uff05<\/td>\n<td>0.315\uff05<\/td>\n<td>20.315\uff05<\/td>\n<\/tr>\n<tr>\n<td>\u77ed\u671f\u8b72\u6e21\u6240\u5f97<br \/>\n        \uff085\u5e74\u4ee5\u4e0b\uff09<\/td>\n<td>30\uff05<\/td>\n<td>9\uff05<\/td>\n<td>0.63\uff05<\/td>\n<td>39.63\uff05<\/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\/taxanswer\/joto\/3208.htm\" target=\"new\">\u9577\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97<\/a>\u300d\uff0f\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/joto\/3211.htm\" target=\"new\">\u77ed\u671f\u8b72\u6e21\u6240\u5f97\u306e\u7a0e\u984d\u306e\u8a08\u7b97<\/a>\u300d<\/p>\n<h3 id=\"komidasi34\">\u30b9\u30c6\u30c3\u30d7\uff14\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u985e\u306b\u8a18\u5165\u3059\u308b<\/h3>\n<p>\u5fc5\u8981\u66f8\u985e\u3092\u63c3\u3048\u3066\u7a0e\u984d\u306e\u8a08\u7b97\u3092\u7d42\u3048\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u9818\u53ce\u66f8\u3084\u5951\u7d04\u66f8\u306e\u91d1\u984d\u3092\u8ee2\u8a18\u3059\u308b\u969b\u306f\u30df\u30b9\u304c\u306a\u3044\u3088\u3046\u306b\u614e\u91cd\u306b\u9032\u3081\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u306e\u300c\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u300d\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u753b\u9762\u306e\u6848\u5185\u306b\u6cbf\u3063\u3066\u6570\u5024\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u7a0e\u984d\u304c\u81ea\u52d5\u8a08\u7b97\u3055\u308c\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u305d\u306e\u307e\u307e\u63d0\u51fa\u7528\u66f8\u985e\u3092\u4f5c\u6210\u3067\u304d\u308b\u305f\u3081\u3001\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u306a\u304c\u308a\u307e\u3059\u3002 <\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"new\">\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a>\u300d<\/p>\n<h3 id=\"komidasi35\">\u30b9\u30c6\u30c3\u30d7\uff15\uff1a\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n<div class=\"box2\">\n<p class=\"fnt110b\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/p>\n<ul class=\"kajodisc\">\n<li>\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3078\u63d0\u51fa\u3059\u308b<\/li>\n<li>\u7a0e\u52d9\u7f72\u3078\u90f5\u9001\u3059\u308b<\/li>\n<li>e-Tax\u3067\u96fb\u5b50\u7533\u544a\u3059\u308b<\/li>\n<\/ul>\n<\/div>\n<p>\u4f5c\u6210\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u4e0a\u8a18\u306e3\u7a2e\u985e\u3067\u3059\u3002 <\/p>\n<p>\u521d\u3081\u3066\u306e\u7533\u544a\u3067\u4e0d\u5099\u304c\u4e0d\u5b89\u306a\u65b9\u306f\u7a0e\u52d9\u7f72\u7a93\u53e3\u3078\u306e\u63d0\u51fa\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u304c\u3001\u624b\u7d9a\u304d\u3092\u81ea\u5b85\u3067\u5b8c\u7d50\u3055\u305b\u305f\u3044\u5834\u5408\u306fe-Tax\u306e\u5229\u7528\u304c\u9069\u3057\u3066\u3044\u307e\u3059\u3002 <\/p>\n<div class=\"box2\">\n<p class=\"fnt110b\">\u25ce\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/p>\n<p>e-Tax\u3092\u5229\u7528\u3059\u308b\u5834\u5408\u3001\u307e\u305a\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3068\u3001\u30ab\u30fc\u30c9\u306e\u8aad\u307f\u53d6\u308a\u306b\u5bfe\u5fdc\u3057\u305f\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u307e\u305f\u306fIC\u30ab\u30fc\u30c9\u30ea\u30fc\u30c0\u30e9\u30a4\u30bf\u3092\u7528\u610f\u3057\u307e\u3059\u3002\u81ea\u8eab\u306e\u7aef\u672b\u304c\u63a8\u5968\u74b0\u5883\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u304b\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u63a5\u7d9a\u304c\u5b89\u5b9a\u3057\u3066\u3044\u308b\u304b\u3082\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u5bfe\u5fdc\u6a5f\u7a2e\u306e\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u3092\u4f7f\u3048\u3070\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u65b9\u5f0f\u3067e-Tax\u9001\u4fe1\u304c\u53ef\u80fd\u3067\u3059\u3002\u5229\u7528\u74b0\u5883\u3084\u624b\u9806\u306f\u66f4\u65b0\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u6848\u5185\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>ID\u30fb\u30d1\u30b9\u30ef\u30fc\u30c9\u65b9\u5f0f\u306f\u66ab\u5b9a\u7684\u306a\u5bfe\u5fdc\u3067\u3059\u3002\u5229\u7528\u306e\u53ef\u5426\u3084\u65b0\u898f\u767a\u884c\u306e\u53d6\u6271\u3044\u306f\u5909\u66f4\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306ee-Tax\u6848\u5185\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<\/div>\n<hr>\n<h2 id=\"midasi4\">\u7533\u544a\u671f\u9650\u304c\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306b\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3<\/h2>\n<a href=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3.webp\"><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3.webp\" alt=\"\" width=\"1620\" height=\"1080\" class=\"alignnone size-full wp-image-22762\" srcset=\"https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3.webp 1620w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3-300x200.webp 300w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3-1024x683.webp 1024w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3-768x512.webp 768w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3-1536x1024.webp 1536w, https:\/\/www.juken-net.com\/main\/wp-content\/uploads\/2026\/05\/fmotr-img3-728x485.webp 728w\" sizes=\"auto, (max-width: 1620px) 100vw, 1620px\" \/><\/a>\n<table class=\"ttype5\">\n<tbody>\n<tr>\n<th scope=\"col\">\u30da\u30ca\u30eb\u30c6\u30a3<\/th>\n<th scope=\"col\">\u5185\u5bb9<\/th>\n<\/tr>\n<tr>\n<td>\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/td>\n<td>\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u308a\u3001\u671f\u9650\u5f8c\u306b\u7533\u544a\u3057\u305f\u308a\u3057\u305f\u3068\u304d\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/td>\n<\/tr>\n<tr>\n<td>\u5ef6\u6ede\u7a0e<\/td>\n<td>\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u305f\u65e5\u6570\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/td>\n<\/tr>\n<tr>\n<td>\u91cd\u52a0\u7b97\u7a0e<\/td>\n<td>\u7a0e\u52d9\u7f72\u304b\u3089\u6307\u6458\u304c\u3042\u308b\u307e\u3067\u7533\u544a\u304c\u306a\u304f\u3001\u610f\u56f3\u7684\u306b\u96a0\u307a\u3044\u3057\u305f\u3068\u307f\u306a\u3055\u308c\u305f\u5834\u5408\u306b\u304b\u304b\u308b\u7a0e\u91d1<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\u3001\u4f8b\u5e74\u539f\u52473\u670815\u65e5\u3067\u3059\u3002\u671f\u9650\u30921\u65e5\u3067\u3082\u904e\u304e\u308b\u3068\u3001\u672c\u6765\u306e\u7a0e\u984d\u306b\u52a0\u3048\u3066\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u52a0\u7b97\u7a0e\u3084\u5ef6\u6ede\u7a0e\u306e\u5bfe\u8c61\u3068\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u7533\u544a\u671f\u9650\u3092\u904e\u304e\u306a\u3044\u3088\u3046\u306b\u6ce8\u610f\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<h3 id=\"komidasi41\">\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h3>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u3001\u671f\u9650\u5185\u306b\u78ba\u5b9a\u7533\u544a\u3092\u7d42\u3048\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u767a\u751f\u3059\u308b\u7a0e\u91d1\u3067\u3059\u3002\u7a0e\u7387\u306f\u7533\u544a\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u7d0d\u7a0e\u984d\u306b\u3088\u3063\u3066\u5909\u52d5\u3057\u307e\u3059\u304c\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u3092\u53d7\u3051\u308b\u524d\u306b\u81ea\u4e3b\u7684\u306b\u7533\u544a\u3059\u308c\u3070\u3001\u4e00\u5f8b5\uff05\u307e\u3067\u8efd\u6e1b\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059(\u203b)\u3002 <\/p>\n<p>\u4e07\u304c\u4e00\u7533\u544a\u3092\u5fd8\u308c\u3066\u3057\u307e\u3063\u305f\u5834\u5408\u306f\u3001\u7121\u7533\u544a\u306b\u6c17\u3065\u3044\u305f\u6642\u70b9\u3067\u3001\u3067\u304d\u308b\u3060\u3051\u65e9\u6025\u306b\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n<table class=\"ttype5fix\">\n<tbody>\n<tr>\n<td scope=\"row\">&nbsp;<\/td>\n<th>\u7d0d\u7a0e\u984d\u304c50\u4e07\u5186\u307e\u3067<\/th>\n<th>\u7d0d\u7a0e\u984d\u304c50\u4e07\u5186\u8d85\u3048300\u4e07\u5186\u307e\u3067<\/th>\n<th>\u7d0d\u7a0e\u984d\u304c300\u4e07\u5186\u8d85\u3048<\/th>\n<\/tr>\n<tr>\n<td scope=\"row\">\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u524d\u306b\u81ea\u4e3b\u7533\u544a\u3057\u305f\u5834\u5408<\/td>\n<td colspan=\"3\">\n<p>\u7d0d\u7a0e\u984d\u00d75%<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">\u7a0e\u52d9\u7f72\u304b\u3089\u306e\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408<\/td>\n<td>\n<p>\u7d0d\u7a0e\u984d\u00d710%\n      <\/p>\n<\/td>\n<td>\n<p> \u7d0d\u7a0e\u984d\u00d715\uff05 <\/p>\n<\/td>\n<td>\n<p>\u7d0d\u7a0e\u984d\u00d725\uff05<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td scope=\"row\">\u7a0e\u52d9\u7f72\u306e\u8abf\u67fb\u3092\u53d7\u3051\u305f\u5f8c\u306b\u7533\u544a\u3057\u305f\u5834\u5408<\/td>\n<td>\n<p>\u7d0d\u7a0e\u984d\u00d715%<\/p>\n<\/td>\n<td>\n<p>\u7d0d\u7a0e\u984d\u00d720\uff05<\/p>\n<\/td>\n<td>\n<p>\u7d0d\u7a0e\u984d\u00d730\uff05<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p class=\"source\">\u203b\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/2024.htm\" target=\"new\">No.2024 \u78ba\u5b9a\u7533\u544a\u3092\u5fd8\u308c\u305f\u3068\u304d<\/a>\u300d<\/p>\n<p>\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u7a0e\u7387\u306f\u6cd5\u6539\u6b63\u306b\u3088\u3063\u3066\u898b\u76f4\u3055\u308c\u308b\u5834\u5408\u304c\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u60c5\u5831\u306f\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3 id=\"komidasi42\">\u5ef6\u6ede\u7a0e<\/h3>\n<p>\u5ef6\u6ede\u7a0e\u306f\u3001\u7a0e\u91d1\u306e\u7d0d\u4ed8\u304c\u9045\u308c\u305f\u65e5\u6570\u5206\u3060\u3051\u8ab2\u3055\u308c\u308b\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u9069\u7528\u3055\u308c\u308b\u7a0e\u7387\u306f\u5e74\u3054\u3068\u306b\u5909\u52d5\u3059\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u7a0e\u7387\u306b\u3064\u3044\u3066\u306f\u5fc5\u305a\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u6700\u65b0\u60c5\u5831\u3092\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002 <\/p>\n<table class=\"ttype5\">\n<tbody>\n<tr>\n<th scope=\"row\">\u7d0d\u4ed8\u671f\u9650\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u5185<\/th>\n<td>\u5e747.3%\u3068\u7279\u4f8b\u57fa\u6e96\u5272\u5408+1%\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/td>\n<\/tr>\n<tr>\n<th scope=\"row\">\u7d0d\u4ed8\u671f\u9650\u7fcc\u65e5\u304b\u30892\u30f6\u6708\u4ee5\u964d<\/th>\n<td>\u5e7414.6%\u3068\u7279\u4f8b\u57fa\u6e96\u5272\u5408+7.3%\u306e\u3044\u305a\u308c\u304b\u4f4e\u3044\u5272\u5408<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u203b\u4ee4\u548c8\u5e74\u306f\u5e742.8\uff05\uff0f\u5e749.1\uff05\u3067\u3059\u3002<\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\u300c<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/osirase\/9205.htm\" target=\"new\">No.9205 \u5ef6\u6ede\u7a0e\u306b\u3064\u3044\u3066<\/a>\u300d<\/p>\n<h3 id=\"komidasi43\">\u91cd\u52a0\u7b97\u7a0e<\/h3>\n<p>\u91cd\u52a0\u7b97\u7a0e\u306f\u3001\u4e8b\u5b9f\u306e\u96a0\u307a\u3044\u3084\u4eee\u88c5\u306a\u3069\u3001\u60aa\u8cea\u306a\u610f\u56f3\u304c\u3042\u308b\u3068\u5224\u65ad\u3055\u308c\u305f\u5834\u5408\u306b\u8ab2\u3055\u308c\u308b\u3082\u3063\u3068\u3082\u91cd\u3044\u30da\u30ca\u30eb\u30c6\u30a3\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u300c\u904e\u5c11\u7533\u544a\u300d\u300c\u7121\u7533\u544a\u300d\u300c\u4e0d\u7d0d\u4ed8\u300d\u304c\u3042\u308a\u3001\u304b\u3064\u4eee\u88c5\u3084\u96a0\u307a\u3044\u304c\u3042\u308b\u3068\u3001\u539f\u5247\u3068\u3057\u306635\u301c40\uff05\u306e\u7a0e\u7387\u304c\u8ab2\u3055\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u904e\u53bb\u306b\u3082\u7121\u7533\u544a\u306a\u3069\u306e\u6307\u6458\u3092\u53d7\u3051\u305f\u7d4c\u6b74\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u3055\u3089\u306b\u7a0e\u7387\u304c\u52a0\u91cd\u3055\u308c\u308b\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002\u4f59\u8a08\u306a\u7d0d\u7a0e\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u671f\u9650\u5185\u306e\u6b63\u78ba\u306a\u7533\u544a\u3092\u5fc3\u304c\u3051\u307e\u3057\u3087\u3046\u3002 <\/p>\n<p class=\"source\">\u53c2\u8003\uff1a\u8ca1\u52d9\u7701\u300c<a href=\"https:\/\/www.mof.go.jp\/tax_policy\/summary\/tins\/n04_3.pdf\" target=\"new\">\u52a0\u7b97\u7a0e\u5236\u5ea6\u306e\u6982\u8981\u2460\uff08\u57fa\u672c\u60c5\u5831\uff09<\/a>\u300d<\/p>\n<hr>\n<h2 id=\"midasi5\">\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u3068\u304d\u306b\u3088\u304f\u3042\u308b\u8cea\u554f<\/h2>\n<div class=\"box2skyb\">\n<ul class=\"kajonone\">\n<li><a href=\"#komidasi51\">Q.\u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#komidasi52\">Q.\u4e0d\u52d5\u7523\u58f2\u5374\u3067\u58f2\u5374\u640d\uff08\u8d64\u5b57\uff09\u306b\u306a\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#komidasi53\">Q.\u9818\u53ce\u66f8\u3092\u5931\u304f\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#komidasi54\">Q.\u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/a><\/li>\n<li><a href=\"#komidasi55\">Q.\u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7533\u544a\u3068\u4e00\u7dd2\u306b\u3067\u304d\u307e\u3059\u304b\uff1f<\/a><\/li>\n<\/ul>\n<\/div>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u3092\u81ea\u5206\u3067\u884c\u3046\u969b\u3001\u591a\u304f\u306e\u65b9\u304c\u7591\u554f\u306b\u611f\u3058\u308b\u30dd\u30a4\u30f3\u30c8\u3092Q&amp;A\u5f62\u5f0f\u3067\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u30b9\u30e0\u30fc\u30ba\u306a\u624b\u7d9a\u304d\u306e\u305f\u3081\u306b\u3001\u4e8b\u524d\u306e\u4e0d\u5b89\u3092\u89e3\u6d88\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002 <\/p>\n<div class=\"box2q\">\n<p id=\"komidasi51\">Q. \u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u3092\u58f2\u5374\u3057\u305f\u5834\u5408\u3082\u3001\u78ba\u5b9a\u7533\u544a\u306f\u81ea\u5206\u3067\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u76f8\u7d9a\u3057\u305f\u4e0d\u52d5\u7523\u306e\u58f2\u5374\u3082\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u4ea1\u304f\u306a\u3063\u305f\u65b9\u304c\u8cfc\u5165\u3057\u305f\u5f53\u6642\u306e\u58f2\u8cb7\u5951\u7d04\u66f8\u306a\u3069\u3001\u53d6\u5f97\u8cbb\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u300c\u76f8\u7d9a\u8ca1\u7523\u3092\u8b72\u6e21\u3057\u305f\u5834\u5408\u306e\u53d6\u5f97\u8cbb\u306e\u7279\u4f8b\u300d\u306a\u3069\u3001\u76f8\u7d9a\u7279\u6709\u306e\u5236\u5ea6\u3092\u5229\u7528\u3059\u308b\u969b\u306f\u8981\u4ef6\u304c\u8907\u96d1\u306a\u5834\u5408\u304c\u591a\u3044\u305f\u3081\u3001\u56fd\u7a0e\u5e81\u306e\u516c\u5f0f\u30b5\u30a4\u30c8\u3092\u6f0f\u308c\u306a\u304f\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi52\">Q. \u4e0d\u52d5\u7523\u58f2\u5374\u3067\u58f2\u5374\u640d\uff08\u8d64\u5b57\uff09\u306b\u306a\u3063\u3066\u3082\u78ba\u5b9a\u7533\u544a\u306f\u5fc5\u8981\u3067\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u58f2\u5374\u640d\u304c\u51fa\u305f\u5834\u5408\u3001\u539f\u5247\u3068\u3057\u3066\u78ba\u5b9a\u7533\u544a\u306e\u7fa9\u52d9\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u3057\u304b\u3057\u3001\u30de\u30a4\u30db\u30fc\u30e0\u306e\u8cb7\u3044\u63db\u3048\u306a\u3069\u3067\u767a\u751f\u3057\u305f\u640d\u5931\u3092\u4ed6\u306e\u6240\u5f97\u3068\u76f8\u6bba\u3059\u308b\u300c\u640d\u76ca\u901a\u7b97\u300d\u3084\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u6240\u5f97\u304b\u3089\u5dee\u3057\u5f15\u304f\u300c\u7e70\u8d8a\u63a7\u9664\u300d\u306e\u7279\u4f8b\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi53\">Q. \u9818\u53ce\u66f8\u3092\u5931\u304f\u3057\u305f\u5834\u5408\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u3067\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u53d6\u5f97\u8cbb\u3084\u8b72\u6e21\u8cbb\u7528\u306e\u9818\u53ce\u66f8\u3092\u7d1b\u5931\u3057\u305f\u5834\u5408\u306f\u3001\u58f2\u8cb7\u5951\u7d04\u66f8\u3084\u632f\u8fbc\u8a18\u9332\u306a\u3069\u3001\u91d1\u984d\u3092\u78ba\u8a8d\u3067\u304d\u308b\u8cc7\u6599\u304c\u306a\u3044\u304b\u6574\u7406\u3057\u307e\u3057\u3087\u3046\u3002\u8cc7\u6599\u3067\u306e\u7acb\u8a3c\u304c\u96e3\u3057\u3044\u3068\u304d\u306f\u3001\u6982\u7b97\u53d6\u5f97\u8cbb\u306e\u9069\u7528\u3092\u691c\u8a0e\u3059\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u305f\u3060\u3057\u3001\u5b9f\u969b\u306e\u7d4c\u8cbb\u3088\u308a\u4f4e\u304f\u306a\u308a\u3001\u7a0e\u91d1\u304c\u9ad8\u304f\u306a\u308b\u30ea\u30b9\u30af\u304c\u3042\u308b\u305f\u3081\u3001\u9818\u53ce\u66f8\u306f\u5927\u5207\u306b\u4fdd\u7ba1\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi54\">Q. \u78ba\u5b9a\u7533\u544a\u3067\u5229\u7528\u3067\u304d\u308b\u7279\u4f8b\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u4f75\u7528\u3059\u308b\u5834\u5408\u306e\u6ce8\u610f\u70b9\u306f\u3042\u308a\u307e\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u300c3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u306a\u3069\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3068\u3001\u8cb7\u3044\u63db\u3048\u305f\u65b0\u5c45\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u671f\u9593\uff08\u5165\u5c45\u5e74\u3068\u524d2\u5e74\u3001\u5f8c3\u5e74\u306e\u8a086\u5e74\u9593\uff09\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u7279\u4f8b\u306b\u3088\u308b\u7bc0\u7a0e\u984d\u3068\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306b\u3088\u308b\u6e1b\u7a0e\u984d\u306e\u3069\u3061\u3089\u304c\u6709\u5229\u304b\u3001\u9577\u671f\u7684\u306a\u30b7\u30df\u30e5\u30ec\u30fc\u30b7\u30e7\u30f3\u3092\u884c\u3063\u305f\u3046\u3048\u3067\u9078\u629e\u3059\u308b\u3053\u3068\u304c\u5927\u5207\u3067\u3059\u3002  <\/p>\n<\/p><\/div>\n<div class=\"related-article\">\n<p align=\"center\"> &#x25b6; <a href=\"https:\/\/www.juken-net.com\/main\/feature\/combining-3000-loan-deductions\/\" target=\"new\" rel=\"noopener\">3,000\u4e07\u5186\u63a7\u9664\u3068\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306f\u4f75\u7528\u3067\u304d\u308b\uff1f\u4e0a\u624b\u306b\u4f7f\u3063\u3066\u304a\u5f97\u306b\u4f4f\u307f\u66ff\u3048\uff01<\/a><\/p>\n<\/p><\/div>\n<div class=\"box2q\">\n<p id=\"komidasi55\">Q. \u4e0d\u52d5\u7523\u58f2\u5374\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u7533\u544a\u3068\u4e00\u7dd2\u306b\u3067\u304d\u307e\u3059\u304b\uff1f<\/p>\n<\/p><\/div>\n<div class=\"box2a\">\n<p>A. \u5c45\u4f4f\u7528\u8ca1\u7523\u306e\u300c3,000\u4e07\u5186\u7279\u5225\u63a7\u9664\u300d\u306a\u3069\u306e\u7279\u4f8b\u3092\u53d7\u3051\u308b\u3068\u3001\u8cb7\u3044\u63db\u3048\u305f\u65b0\u5c45\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u306a\u304f\u306a\u308b\u671f\u9593\uff08\u5165\u5c45\u5e74\u3068\u524d2\u5e74\u3001\u5f8c3\u5e74\u306e\u8a086\u5e74\u9593\uff09\u304c\u751f\u3058\u307e\u3059\u3002<\/p>\n<p>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u306e\u63a7\u9664\u9650\u5ea6\u984d\u306f\u3001\u7d66\u4e0e\u6240\u5f97\u3084\u5404\u7a2e\u63a7\u9664\u306b\u52a0\u3048\u3001\u7533\u544a\u3059\u308b\u6240\u5f97\u306e\u5185\u5bb9\u306b\u3088\u3063\u3066\u5909\u308f\u308a\u307e\u3059\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u304c\u3042\u308b\u5e74\u306f\u8a08\u7b97\u304c\u8907\u96d1\u306b\u306a\u308a\u3084\u3059\u3044\u305f\u3081\u3001\u30b7\u30df\u30e5\u30ec\u30fc\u30bf\u30fc\u3060\u3051\u3067\u5224\u65ad\u305b\u305a\u3001\u7533\u544a\u5185\u5bb9\u306b\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<\/p><\/div>\n<hr>\n<h2 id=\"midasi6\">\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u5165\u5ff5\u306a\u6e96\u5099\u306e\u3082\u3068\u3067\u9032\u3081\u307e\u3057\u3087\u3046<\/h2>\n<p>\u4e0d\u52d5\u7523\u58f2\u5374\u5f8c\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3001\u624b\u9806\u3068\u5fc5\u8981\u66f8\u985e\u3092\u6b63\u3057\u304f\u628a\u63e1\u3059\u308c\u3070\u81ea\u5206\u3067\u884c\u3048\u307e\u3059\u3002\u8b72\u6e21\u6240\u5f97\u306e\u6709\u7121\u3084\u7279\u4f8b\u306e\u78ba\u8a8d\u3092\u4e01\u5be7\u306b\u884c\u3044\u3001\u671f\u9650\u5185\u306b\u4e0d\u5099\u306a\u304f\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u3068\u304f\u306b\u7bc0\u7a0e\u306b\u3064\u306a\u304c\u308b\u63a7\u9664\u306e\u9069\u7528\u306f\u3001\u7d0d\u7a0e\u984d\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002\u3082\u3057\u624b\u7d9a\u304d\u3084\u8a08\u7b97\u306b\u4e0d\u5b89\u3092\u611f\u3058\u308b\u5834\u5408\u306f\u3001\u65e9\u3081\u306b\u7a0e\u52d9\u7f72\u306e\u76f8\u8ac7\u7a93\u53e3\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3082\u691c\u8a0e\u3057\u3066\u304f\u3060\u3055\u3044\u3002 <\/p>\n<p>\u6771\u4eac\u90fd\u306e\u4e0d\u52d5\u7523\u8cfc\u5165\u30fb\u58f2\u5374\u30fb\u58f2\u8cb7\u306e\u76f8\u8ac7\u306b\u95a2\u3057\u3066\u306f\u3001\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u3092\u5229\u7528\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002\u4f4f\u5efa\u30cf\u30a6\u30b8\u30f3\u30b0\u3067\u306f\u3001\u8c4a\u5bcc\u306a\u7d4c\u9a13\u3068\u5b9f\u7e3e\u3092\u6d3b\u304b\u3057\u3001\u304a\u5ba2\u69d8\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\u304a\u554f\u3044\u5408\u308f\u305b\u3084\u8a73\u7d30\u306b\u3064\u3044\u3066\u306f\u3001\u4e0b\u8a18\u306e\u30ea\u30f3\u30af\u5148\u304b\u3089\u516c\u5f0f\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002\u4e0d\u52d5\u7523\u58f2\u5374\u306b\u95a2\u3059\u308b\u3055\u307e\u3056\u307e\u306a\u60c5\u5831\u767a\u4fe1\u3082\u884c\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"txt-centering\">\n<p><a href=\"https:\/\/www.juken-net.com\/\" target=\"new\" class=\"btn btn-border\" 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