{"id":3422,"date":"2020-10-06T15:09:07","date_gmt":"2020-10-06T06:09:07","guid":{"rendered":"https:\/\/finance.recruit.co.jp\/article\/?p=3422"},"modified":"2020-10-06T14:48:00","modified_gmt":"2020-10-06T14:48:00","slug":"b040","status":"publish","type":"post","link":"https:\/\/finance.recruit.co.jp\/article\/b040\/","title":{"rendered":"\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u305f\u3089\u5fc5\u305a\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3088\u3046\uff01"},"content":{"rendered":"\n<h2 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section end 2201 -->\n    <div class=\"c-bnrUnderLead hoshoshinsa-bnr shadow-img-link\">\n<a href=\"\/article\/rate-ranking\/\">\n    <picture>\n        <source media=\"(max-width: 768px)\" srcset=\"\/common\/images\/hoshoshinsa_sp_k.png\">\n        <img decoding=\"async\" src=\"\/common\/images\/hoshoshinsa_pc_k.png\" alt=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u91d1\u5229\u30e9\u30f3\u30ad\u30f3\u30b0\">\n    <\/picture>\n    <\/a>\n    \n<\/div>    <!-- section start 2201 -->\n\n\n<h2 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u-mb20\">\n<li>\uff086\uff09\u65b0\u7bc9\u5f8c\u3001\u4f7f\u7528\u3055\u308c\u305f\u3053\u3068\u304c\u3042\u308b\u5bb6\u5c4b\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\uff087\uff09\u4e0a\u8a18\uff081\uff09\uff5e\uff085\uff09\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3053\u3068<\/li>\n\n\n\n<li>\uff088\uff09\u6b21\u306e\u3044\u305a\u308c\u304b\u306b\u5f53\u3066\u306f\u307e\u308b\u5bb6\u5c4b\u3067\u3042\u308b\u3053\u3068\n<ul class=\"wp-block-list\">\n<li>\uff08\u30a4\uff09\u305d\u306e\u5bb6\u5c4b\u306e\u5efa\u7bc9\u3055\u308c\u305f\u65e5\u304b\u3089\u53d6\u5f97\u306e\u65e5\u307e\u3067\u306e\u671f\u9593\u304c20\u5e74\uff08\u30de\u30f3\u30b7\u30e7\u30f3\u7b49\u8010\u706b\u5efa\u7bc9\u7269\u306b\u3064\u3044\u3066\u306f25\u5e74\uff09\u4ee5\u5185\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\uff08\u30ed\uff09\u53d6\u5f97\u306e\u65e5\u524d\uff12\u5e74\u4ee5\u5185\u306b\u3001\u5730\u9707\u306b\u5bfe\u3059\u308b\u5b89\u5168\u4e0a\u5fc5\u8981\u306a\u69cb\u9020\u65b9\u6cd5\u306b\u95a2\u3059\u308b\u6280\u8853\u7684\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3082\u306e\u3067\u3042\u308b\u3068\u8a3c\u660e\u3055\u308c\u305f\u3082\u306e\uff08\u8010\u9707\u4f4f\u5b85\uff09\u3067\u3042\u308b\u3053\u3068<\/li>\n\n\n\n<li>\uff08\u30cf\uff09\uff08\u30a4\uff09\u53c8\u306f\uff08\u30ed\uff09\u4ee5\u5916\u306e\u5bb6\u5c4b\uff08\u8981\u8010\u9707\u6539\u4fee\u4f4f\u5b85\uff09\u3067\u3001\u305d\u306e\u5bb6\u5c4b\u306e\u53d6\u5f97\u306e\u65e5\u307e\u3067\u306b\u8010\u9707\u6539\u4fee\u3092\u884c\u3046\u3053\u3068\u306b\u3064\u3044\u3066\u7533\u8acb\u3057\u3001\u304b\u3064\u3001\u5c45\u4f4f\u65e5\u307e\u3067\u306b\u305d\u306e\u8010\u9707\u6539\u4fee\u306b\u3088\u308a\u5bb6\u5c4b\u304c\uff08\u30ed\uff09\u306e\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u306b\u3064\u304d\u8a3c\u660e\u304c\u3055\u308c\u305f\u3082\u306e\u3067\u3042\u308b\u3053\u3068 <\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>\u3064\u307e\u308a\u3001\u7bc925\u5e74\u4ee5\u5185\u306e\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3001\u3082\u3057\u304f\u306f\u56fd\u306e\u8010\u9707\u57fa\u6e96\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u306a\u3089\u3001\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002\u7bc925\u5e74\u4ee5\u4e0a\u3067\u8010\u9707\u57fa\u6e96\u3082\u6e80\u305f\u3055\u306a\u3044\u4e2d\u53e4\u30de\u30f3\u30b7\u30e7\u30f3\u3092\u8cfc\u5165\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u305f\u3044\u5834\u5408\u306f\u3001\u53d6\u5f97\u524d\u306b\u8010\u9707\u6539\u4fee\u3092\u884c\u3044\u3001\u5c45\u4f4f\u65e5\u307e\u3067\u306b\u8010\u9707\u57fa\u6e96\u306b\u9069\u5408\u3059\u308b\u3053\u3068\u3092\u8a3c\u660e\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<div class=\"link-text related\" class=\"wp-block-my-plugin-link-text\"><span class=\"ico-txt\">[\u95a2\u9023\u8a18\u4e8b]<\/span><a class=\"\" href=\"https:\/\/finance.recruit.co.jp\/article\/b039\/\">\u4e0d\u52d5\u7523\u3092\u6301\u3063\u305f\u3089\u899a\u3048\u3066\u304a\u304d\u305f\u3044\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3084\u5fc5\u8981\u66f8\u985e\u3092\u89e3\u8aac<\/a><\/div>\n\n\n<!-- section end 2201 -->\n    <div class=\"c-bnrUnderLead hoshoshinsa-bnr shadow-img-link\">\n<a href=\"\/article\/rate-ranking\/\">\n    <picture>\n        <source media=\"(max-width: 768px)\" srcset=\"\/common\/images\/hoshoshinsa_sp_k.png\">\n        <img decoding=\"async\" src=\"\/common\/images\/hoshoshinsa_pc_k.png\" alt=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u91d1\u5229\u30e9\u30f3\u30ad\u30f3\u30b0\">\n    <\/picture>\n    <\/a>\n    \n<\/div>    <!-- section start 2201 -->\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3068\u306f\uff1f<\/h2>\n\n\n\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306b\u3042\u305f\u3063\u3066\u5fc5\u8981\u306a\u66f8\u985e\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74\u30682\u5e74\u76ee\u4ee5\u964d\u306e\u5e74\u3068\u3067\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u307e\u305a\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74\u306f\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u4e0b\u8a18\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u6dfb\u4ed8\u3057\u3066\u3001\u7d0d\u7a0e\u5730\uff08\u539f\u5247\u3068\u3057\u3066\u4f4f\u6240\u5730\uff09\u306e\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u7a0e\u52d9\u7f72\u3067\u53d7\u3051\u53d6\u308b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5165\u624b\u3057\u307e\u3059\u3002\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u4f5c\u6210\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"link-text related\" class=\"wp-block-my-plugin-link-text\"><span class=\"ico-txt\">[\u53c2\u8003]<\/span><a class=\"\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/02.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a><\/div>\n\n\n\n<p>2\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u5fc5\u8981\u4e8b\u9805\u3092\u8a18\u8f09\u3057\u305f\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u300c\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8\u300d\u3001\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\uff082\u30ab\u6240\u4ee5\u4e0a\u304b\u3089\u4ea4\u4ed8\u3092\u53d7\u3051\u3066\u3044\u308b\u5834\u5408\u306f\u305d\u306e\u3059\u3079\u3066\uff09\u3092\u6dfb\u4ed8\u3057\u3066\u63d0\u51fa\u3059\u308c\u3070\u826f\u3044\u3068\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u4f1a\u793e\u54e1\u306a\u3069\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3001\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74\u306e\u307f\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u304c\u3001\u7fcc\u5e74\u4ee5\u964d\u306f\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u9001\u4ed8\u3055\u308c\u3066\u304f\u308b\u300c\u5e74\u672b\u8abf\u6574\u306e\u305f\u3081\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u8a3c\u660e\u66f8\u300d\u3001\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3068\u300c\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\u300d\u3092\u52e4\u52d9\u5148\u306b\u63d0\u51fa\u3059\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u3067\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u3089\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<h4> \u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\uff08\u63a7\u9664\u3092\u53d7\u3051\u308b\u6700\u521d\u306e\u5e74\uff09 <\/h4>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td>\u66f8\u985e\u306e\u7a2e\u985e<\/td><td>\u5165\u624b\u65b9\u6cd5<\/td><\/tr><tr><td>\uff08\u7279\u5b9a\u5897\u6539\u7bc9\u7b49\uff09\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664\u984d\u306e\u8a08\u7b97\u660e\u7d30\u66f8<\/td><td>\u7a0e\u52d9\u7f72\u3067\u53d7\u3051\u53d6\u308b\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u5165\u624b\u3057\u307e\u3059\u3002<br><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/01.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/02\/01.htm<\/a><\/td><\/tr><tr><td>\u4f4f\u5b85\u53d6\u5f97\u8cc7\u91d1\u306b\u4fc2\u308b\u501f\u5165\u91d1\u306e\u5e74\u672b\u6b8b\u9ad8\u7b49\u8a3c\u660e\u66f8\uff08\u539f\u672c\uff09<\/td><td>\u30ed\u30fc\u30f3\u3092\u501f\u308a\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u9001\u4ed8\u3055\u308c\u3066\u304d\u307e\u3059\u3002\uff12\u3064\u4ee5\u4e0a\u306e\u91d1\u878d\u6a5f\u95a2\u304b\u3089\u501f\u308a\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u3059\u3079\u3066\u306e\u6b8b\u9ad8\u8a3c\u660e\u8a3c\u304c\u5fc5\u8981\u3067\u3059\u3002<\/td><\/tr><tr><td>\u4f4f\u5b85\u306e\u767b\u8a18\u4e8b\u9805\u8a3c\u660e\u66f8\uff08\u539f\u672c\uff09<\/td><td>\u6cd5\u52d9\u5c40\u306b\u7533\u8acb\u3057\u3001\u53d7\u3051\u53d6\u308a\u307e\u3059\u3002<br>\u3082\u3057\u304f\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u304b\u3089\u8acb\u6c42\u3057\u3001\u7a93\u53e3\u53d7\u3051\u53d6\u308a\u3001\u90f5\u9001\u3092\u9078\u3076\u3053\u3068\u304c\u51fa\u6765\u307e\u3059<\/td><\/tr><tr><td>\u4f4f\u5b85\u306e\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u306e\u5199\u3057<\/td><td>\u4e0d\u52d5\u7523\u58f2\u8cb7\u5951\u7d04\u66f8\uff08\u8acb\u8ca0\u5951\u7d04\u66f8\uff09\u3002\u4e0d\u52d5\u7523\u696d\u8005\u3068\u5951\u7d04\u3057\u305f\u66f8\u985e\u3067\u3059\u3002<\/td><\/tr><tr><td>\u672c\u4eba\u78ba\u8a8d\u66f8\u985e\uff08\u2460\u307e\u305f\u306f\u2461\uff09\u306e\u5199\u3057\u2460\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u2461\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u901a\u77e5\u30ab\u30fc\u30c9\u307e\u305f\u306f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u4f4f\u6c11\u7968\uff0b\u904b\u8ee2\u514d\u8a31\u8a3c\u3084\u30d1\u30b9\u30dd\u30fc\u30c8\u306a\u3069\u672c\u4eba\u78ba\u8a8d\u304c\u3067\u304d\u308b\u9854\u5199\u771f\u4ed8\u304d\u306e\u66f8\u985e<\/td><td>\u5e02\u753a\u6751\u5f79\u5834\u7b49\u306b\u7533\u8acb\u3057\u3066\u53d7\u3051\u53d6\u308a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8cbc\u308a\u4ed8\u3051\u307e\u3059\u3002<\/td><\/tr><tr><td>\u6e90\u6cc9\u5fb4\u53ce\u7968\uff08\u4f1a\u793e\u54e1\u306e\u5834\u5408\uff09<\/td><td>\u52e4\u52d9\u5148\u304b\u3089\u4ea4\u4ed8\u3055\u308c\u307e\u3059\u3002<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>\u307e\u305f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3084\u8b72\u6e21\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\u304c\u3042\u308b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306b\u306f\u3001\u300c\u9752\u8272\u7533\u544a\u300d\u3068\u300c\u767d\u8272\u7533\u544a\u300d\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u3076\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3068\u306f\u3001\u8907\u5f0f\u7c3f\u8a18\u7b49\u306e\u65b9\u6cd5\u306b\u3088\u308a\u8a18\u5e33\u3059\u308b\u7533\u544a\u5236\u5ea6\u306e\u3053\u3068\u3067\u3059\u3002\u7dcf\u53ce\u5165\u91d1\u984d\u304b\u3089\u6700\u592765\u4e07\u5186\u3092\u5dee\u3057\u5f15\u304f\u3053\u3068\u304c\u3067\u304d\u308b\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u3092\u306f\u3058\u3081\u3068\u3057\u3066\u3001\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u304c\u3042\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u3092\u3059\u308b\u305f\u3081\u306b\u306f\u3001\u4e8b\u524d\u306b\u7a0e\u52d9\u7f72\u306b\u300c\u958b\u696d\u5c4a\u300d\u3068\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u65b9\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3084\u533b\u7642\u63a7\u9664\u306a\u3069\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3046\u3068\u304d\u306f\u3001\u767d\u8272\u7533\u544a\u3067\u884c\u3044\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306e\u3088\u3046\u306a\u7a0e\u5236\u4e0a\u306e\u7279\u5178\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7c21\u6613\u306a\u65b9\u6cd5\u3067\u306e\u8a18\u5e33\u3067\u7533\u544a\u304c\u3067\u304d\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306b\u6bd4\u3079\u7533\u544a\u6642\u306e\u63d0\u51fa\u66f8\u985e\u3082\u5c11\u306a\u304f\u3066\u6e08\u307f\u307e\u3059\u3002<\/p>\n\n\n<!-- section end 2201 -->\n    <div class=\"c-bnrUnderLead hoshoshinsa-bnr shadow-img-link\">\n<a href=\"\/article\/rate-ranking\/\">\n    <picture>\n        <source media=\"(max-width: 768px)\" srcset=\"\/common\/images\/hoshoshinsa_sp_k.png\">\n        <img decoding=\"async\" src=\"\/common\/images\/hoshoshinsa_pc_k.png\" alt=\"\u4f4f\u5b85\u30ed\u30fc\u30f3\u91d1\u5229\u30e9\u30f3\u30ad\u30f3\u30b0\">\n    <\/picture>\n    <\/a>\n    \n<\/div>    <!-- section start 2201 -->\n\n\n<h2 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u624b\u9806<\/h2>\n\n\n\n<p>\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u78ba\u5b9a\u7533\u544a\u306f\u4e00\u5b9a\u306e\u671f\u9593\u5185\uff08\u57fa\u672c\u7684\u306b\u306f\u8cfc\u5165\u30fb\u5165\u5c45\u3057\u305f\u7fcc\u5e74\u306e1\u67081\u65e5\uff5e3\u670815\u65e5\uff09\u306b\u884c\u308f\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3092\u63c3\u3048\u305f\u308a\u7533\u544a\u66f8\u306b\u8a18\u8f09\u3057\u305f\u308a\u3059\u308b\u306e\u306b\u306f\u610f\u5916\u3068\u6642\u9593\u304c\u304b\u304b\u308b\u306e\u3067\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u3092\u982d\u306b\u5165\u308c\u3001\u6642\u9593\u306b\u4f59\u88d5\u3092\u3082\u3063\u3066\u6e96\u5099\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u624b\u9806\uff11\uff1a\u66f8\u985e\u3092\u5165\u624b\u3059\u308b<\/strong><\/h3>\n\n\n\n<p>\u4e0a\u8a18\u306e\u8868\u30fb\uff1c\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e\uff1e\u306b\u3042\u308b\u66f8\u985e\u3092\u305d\u308c\u305e\u308c\u5165\u624b\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><strong>\u624b\u9806\uff12\uff1a\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u8a18\u5165\u3059\u308b<\/strong><\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u4e0a\u3067\u8a18\u5165\u3059\u308b\u3053\u3068\u3082\u3067\u304d\u307e\u3059\u3002\u306a\u304a\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306b\u306fA\uff08\u7c21\u6613\u7248\uff09\u3068B\uff08\u6c4e\u7528\u7248\uff09\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4f1a\u793e\u54e1\u306e\u5834\u5408\u3001\u3082\u3057\u304f\u306f\u5e74\u91d1\u3057\u304b\u53ce\u5165\u304c\u306a\u3044\u4eba\u306f\u539f\u5247\u3068\u3057\u3066A\u3092\u3001\u305d\u308c\u4ee5\u5916\u306e\u4eba\u306fB\u3092\u9078\u3073\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8A\u30fbB\u3068\u3082\u306b\u3001\u8a18\u5165\u306e\u624b\u9806\u306f\u56fd\u7a0e\u5e81\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u300d\u3067\u8a73\u3057\u304f\u89e3\u8aac\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u8a18\u5165\u306e\u969b\u306e\u53c2\u8003\u306b\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u624b\u5f15\u306f\u4ee5\u4e0b\u306e\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<div class=\"link-text related\" class=\"wp-block-my-plugin-link-text\"><span class=\"ico-txt\">[\u53c2\u8003]<\/span><a class=\"\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/tokushu\/yoshiki.htm\" target=\"_blank\" rel=\"noopener noreferrer\">\u56fd\u7a0e\u5e81\u300c\u78ba\u5b9a\u7533\u544a\u306a\u3069\u306e\u69d8\u5f0f\u30fb\u624b\u5f15\u304d\u300d<\/a><\/div>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" width=\"532\" height=\"599\" src=\"https:\/\/finance.recruit.co.jp\/article\/wp-content\/uploads\/2020\/09\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2020-09-03-19.44.33.png\" alt=\"\" class=\"wp-image-3253\" style=\"width:532px;height:599px\" srcset=\"https:\/\/finance.recruit.co.jp\/article\/wp-content\/uploads\/2020\/09\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2020-09-03-19.44.33.png 532w, https:\/\/finance.recruit.co.jp\/article\/wp-content\/uploads\/2020\/09\/\u30b9\u30af\u30ea\u30fc\u30f3\u30b7\u30e7\u30c3\u30c8-2020-09-03-19.44.33-266x300.png 266w\" sizes=\"(max-width: 532px) 100vw, 532px\" \/><figcaption class=\"wp-element-caption\"> \uff08cap\uff09\u78ba\u5b9a\u7533\u544a\u66f8A\u7b2c\uff11\u8868\u306e\u8a18\u8f09\u4f8b\uff08\u56fd\u7a0e\u5e81\u300c\u6240\u5f97\u7a0e\u53ca\u3073\u5fa9\u8208\u7279\u5225\u6240\u5f97\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306e\u624b\u5f15\u300d\u3088\u308a\uff09 <\/figcaption><\/figure>\n\n\n\n<h3 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