{"id":17670,"date":"2022-04-28T15:35:03","date_gmt":"2022-04-28T06:35:03","guid":{"rendered":"https:\/\/freenance.net\/media\/?p=17670"},"modified":"2025-08-31T19:16:36","modified_gmt":"2025-08-31T10:16:36","slug":"%e3%83%95%e3%83%aa%e3%83%bc%e3%83%a9%e3%83%b3%e3%82%b9%e3%83%bb%e5%80%8b%e4%ba%ba%e4%ba%8b%e6%a5%ad%e4%b8%bb%e3%81%ae%e5%bc%95%e3%81%a3%e8%b6%8a%e3%81%97%e6%89%8b%e7%b6%9a%e3%81%8d%ef%bc%81%e7%a8%8e","status":"publish","type":"post","link":"https:\/\/freenance.net\/media\/money\/17670\/","title":{"rendered":"\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5f15\u3063\u8d8a\u3057\u624b\u7d9a\u304d\uff01\u7a0e\u91d1\u30fb\u56fd\u4fdd\u30fb\u5e74\u91d1\u306a\u3069\u306e\u4f4f\u6240\u5909\u66f4\u3092\u5fd8\u308c\u305a\u306b"},"content":{"rendered":"\n<script type=\"application\/ld+json\">\n    {\n      \"@context\": \"https:\/\/schema.org\",\n      \"@type\": \"Article\",\n      \"mainEntityOfPage\": 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<\/script>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e<strong>\u5f15\u3063\u8d8a\u3057<\/strong>\u306b\u304a\u3044\u3066\u3001\u5fd8\u308c\u306a\u3044\u3088\u3046\u7279\u306b\u6ce8\u610f\u3057\u305f\u3044\u306e\u304c\u3001<strong>\u7a0e\u91d1\u30fb\u56fd\u4fdd\u30fb\u5e74\u91d1\u306b\u95a2\u3059\u308b\u5909\u66f4\u306e\u624b\u7d9a\u304d<\/strong>\u3067\u3059\u3002\u4eca\u56de\u306f\u3001\u305d\u308c\u3089\u306e\u624b\u7d9a\u304d\u306b\u304a\u3051\u308b\u30dd\u30a4\u30f3\u30c8\u3092\u307e\u3068\u3081\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002 \u30c8\u30e9\u30d6\u30eb\u306a\u304f\u65b0\u751f\u6d3b\u304c\u59cb\u3081\u3089\u308c\u308b\u3088\u3046\u3001\u4e8b\u524d\u306b\u3057\u3063\u304b\u308a\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<div id=\"toc_container\" class=\"no_bullets\"><p class=\"toc_title\">Contents<\/p><ul class=\"toc_list\"><li><a href=\"#i\">\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#i-2\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#i-3\">\u5e74\u91d1\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#i-4\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/a><\/li><li><a href=\"#i-5\">\u8acb\u6c42\u66f8\u8a18\u8f09\u306e\u4f4f\u6240\u306a\u3069\u3001\u305d\u306e\u4ed6\u6ce8\u610f\u70b9<\/a><\/li><li><a href=\"#i-6\">\u307e\u3068\u3081<\/a><\/li><\/ul><\/div>\n<h2 class=\"wp-block-heading\" id=\"i-0\"><span id=\"i\">\u7a0e\u91d1\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/span><\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u81ea\u8eab\u3067\u3055\u307e\u3056\u307e\u306a\u7a0e\u91d1\u3092\u652f\u6255\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u7a0e\u91d1\u306e\u7ba1\u7406\u306f\u3001\u5404\u5730\u57df\u306e\u7a0e\u52d9\u7f72\u304c\u304a\u3053\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001<strong>\u5f15\u3063\u8d8a\u3057\u306a\u3069\u3067\u7a0e\u52d9\u7f72\u306e\u7ba1\u8f44\u5730\u57df\uff08\u7d0d\u7a0e\u5730\uff09\u304c\u5909\u66f4\u306b\u306a\u308b\u5834\u5408<\/strong>\u3001\u57fa\u672c\u7684\u306b<strong>\u4ee5\u4e0b3\u3064\u306e\u66f8\u985e\u63d0\u51fa\u304c\u5fc5\u8981<\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<div class=\"li-check\"><ul><li>\u6240\u5f97\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/li><li>\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/li><li>\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/li><\/ul><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-1\">\u6240\u5f97\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/07.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"379\" height=\"574\" src=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_1.jpg\" alt=\"\u6240\u5f97\u7a0e\uff08\u6d88\u8cbb\u7a0e\uff09\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u66f8\" class=\"wp-image-17679\" srcset=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_1.jpg 379w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_1-198x300.jpg 198w\" sizes=\"(max-width: 379px) 100vw, 379px\" \/><\/a><figcaption class=\"wp-element-caption\">\u203b\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u56fd\u7a0e\u5e81 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure><\/div>\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5bfe\u8c61\u7a0e\u76ee<\/strong><\/td>\n\t\t\t<td>\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u63d0\u51fa\u671f\u9650\u7b49<\/strong><\/td>\n\t\t\t<td>\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u304c\u3042\u3063\u305f\u5f8c\u3001\u9045\u6ede\u306a\u304f<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5185\u5bb9<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u7d0d\u7a0e\u5730\u306b\u7570\u52d5\u304c\u3042\u3063\u305f\u5834\u5408\u3001\u4f4f\u6240\u3092\u6709\u3059\u308b\u65b9\u304c\u305d\u306e\u4f4f\u6240\u5730\u306b\u4ee3\u3048\u3066\u5c45\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u3001\u4f4f\u6240\u53c8\u306f\u5c45\u6240\u3092\u6709\u3059\u308b\u65b9\u304c\u305d\u306e\u4f4f\u6240\u5730\u53c8\u306f\u5c45\u6240\u5730\u306b\u4ee3\u3048\u3066\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\u3001\u5c45\u6240\u5730\u53c8\u306f\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3057\u3066\u3044\u305f\u65b9\u304c\u305d\u306e\u7d0d\u7a0e\u5730\u306b\u4ee3\u3048\u3066\u4f4f\u6240\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\u5834\u5408\uff08\u7570\u52d5\u30fb\u5909\u66f4\u524d\u306e\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u63d0\u51fa\uff09<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>\u3053\u306e\u66f8\u985e\u3067\u3001<strong>\u4f4f\u6240\u3068\u7d0d\u7a0e\u5730\uff08\u7ba1\u8f44\u7a0e\u52d9\u7f72\uff09\u304c\u5909\u308f\u308b<\/strong>\u3053\u3068\u3092\u5c4a\u3051\u51fa\u307e\u3059\u3002\u63d0\u51fa\u5148\u306f\u3001<strong>\u5f15\u3063\u8d8a\u3057\u524d\u306b\u4f4f\u3093\u3067\u3044\u305f\u5730\u57df\u306e\u7a0e\u52d9\u7f72<\/strong>\u3067\u3059\u3002\u5177\u4f53\u7684\u306a\u63d0\u51fa\u671f\u9650\u306f\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u304c\u3001<strong>\u300c<span class=\"keiko_yellow\">\u79fb\u52d5\u5f8c\u3001\u9045\u5ef6\u306a\u304f\u63d0\u51fa<\/span>\u300d<\/strong>\u3068\u3042\u308b\u305f\u3081\u3001\u3067\u304d\u308b\u9650\u308a\u65e9\u304f\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p><strong>\u6240\u5f97\u7a0e\u306e\u7d0d\u7a0e\u5730\u5909\u66f4<\/strong>\u306b\u3064\u3044\u3066\u66f8\u304f\u5834\u5408\u306f\u3001<strong>\u66f8\u985e\u8868\u984c\u306e\u300c\u6d88\u8cbb\u7a0e\u300d\u306f\u4e8c\u91cd\u7dda\u7b49\u3067\u62b9\u6d88<\/strong>\u3057\u3066\u304f\u3060\u3055\u3044\u3002<strong>\u300c2 \u5c45\u6240\u53c8\u306f\u4e8b\u696d\u6240\u7b49\u306e\u6240\u5728\u5730\u3092\u7d0d\u7a0e\u5730\u3068\u3059\u308b\uff5e\u300d<\/strong>\u306e\u6b04\u3082\u3001<strong>\u4e0d\u8981\u306e\u6587\u5b57\u3092\u62b9\u6d88<\/strong>\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p><strong>\u632f\u66ff\u7d0d\u7a0e\uff08\u53e3\u5ea7\u304b\u3089\u306e\u5f15\u304d\u843d\u3068\u3057\u306b\u3088\u308b\u7d0d\u7a0e\uff09\u3092\u5f15\u304d\u7d9a\u304d\u5e0c\u671b<\/strong>\u3059\u308b\u5834\u5408\u306f\u3001<strong>\u300c\u306f\u3044\u300d<\/strong>\u3092\u9078\u3093\u3067\u304f\u3060\u3055\u3044\u3002\u300c\u3044\u3044\u3048\u300d\u3092\u9078\u3093\u3067\u3057\u307e\u3046\u3068\u3001\u79fb\u8ee2\u5148\u3067\u518d\u3073\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u306b\u306a\u308b\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u4ee5\u524d\u306f\u3001\u5f15\u3063\u8d8a\u3057\u306e\u969b\u306b\u306f\u5fc5\u305a\u300c\u9810\u8caf\u91d1\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u517c\u7d0d\u4ed8\u66f8\u9001\u4ed8\u4f9d\u983c\u66f8\u300d\u306e\u63d0\u51fa\u3068\u3068\u3082\u306b\u518d\u624b\u7d9a\u304c\u5fc5\u8981\u3067\u3057\u305f\u304c\u3001<strong><span class=\"keiko_yellow\">\u73fe\u5728\u306f\u3001\u4e0a\u8a18\u306e\u300c\u306f\u3044\u300d\u3092\u9078\u3076\u3060\u3051\u3067\u3001\u5f15\u3063\u8d8a\u3057\u5148\u3067\u3082\u7d99\u7d9a\u3057\u3066\u632f\u66ff\u7d0d\u7a0e\u304c\u53ef\u80fd<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u624b\u7d9a (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\uff3b\u624b\u7d9a\u540d\uff3d\u6240\u5f97\u7a0e\u30fb\u6d88\u8cbb\u7a0e\u306e\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u53c8\u306f\u5909\u66f4\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u624b\u7d9a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-2\">\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"446\" height=\"687\" src=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_2.jpg\" alt=\"\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u30fb\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\" class=\"wp-image-17690\" srcset=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_2.jpg 446w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_2-195x300.jpg 195w\" sizes=\"(max-width: 446px) 100vw, 446px\" \/><\/a><figcaption class=\"wp-element-caption\">\u203b\u5f15\u7528\u5143\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u56fd<\/a><a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/05.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u7a0e (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u7a0e<\/a><a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u5e81<\/a><\/figcaption><\/figure><\/div>\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5bfe\u8c61\u7a0e\u76ee<\/strong><\/td>\n\t\t\t<td>\u6240\u5f97\u7a0e<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u63d0\u51fa\u671f\u9650\u7b49<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u4e8b\u696d\u306e\u5ec3\u6b62\u53c8\u306f\u4e8b\u52d9\u6240\u7b49\u3092\u79fb\u8ee2\u3057\u305f\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5185\u5bb9<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u4e8b\u696d\u306e\u5ec3\u6b62\u3084\u4e8b\u52d9\u6240\u7b49\u306e\u79fb\u8ee2\u304c\u3042\u3063\u305f\u5834\u5408<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>\u5f15\u3063\u8d8a\u3057\u306b\u4f34\u3044\u3001\u4e8b\u52d9\u6240\u306e\u5834\u6240\u304c\u5909\u308f\u3063\u305f\u3053\u3068\u306e\u5c4a\u51fa\u3067\u3059\u3002\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3068\u3057\u3066\u4ed5\u4e8b\u3092\u59cb\u3081\u308b\u3068\u304d\u306b\u3001\u66f8\u3044\u305f\u8a18\u61b6\u304c\u3042\u308b\u65b9\u3082\u3044\u3089\u3063\u3057\u3083\u308b\u3067\u3057\u3087\u3046\u3002\u4e8b\u696d\u5185\u5bb9\u3084\u958b\u696d\u65e5\u306a\u3069\u306f\u540c\u3058\u5185\u5bb9\u3067\u304b\u307e\u3044\u307e\u305b\u3093\u3002\u4e8b\u52d9\u6240\u306e\u79fb\u8ee2\u5148\u4f4f\u6240\u3092\u66f8\u304f\u3053\u3068\u3067\u3001\u5909\u66f4\u624b\u7d9a\u304d\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u63d0\u51fa\u5148\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5f8c\u306b\u4f4f\u3080\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72\u3067\u3001<strong><span class=\"keiko_yellow\">\u63d0\u51fa\u671f\u9650\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5148\u3067\u4e8b\u696d\u3092\u59cb\u3081\u305f\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u3002\u4e8b\u696d\u6240\u306b\u95a2\u3059\u308b\u5909\u66f4\u306a\u306e\u3067\u3001\u4e8b\u696d\u6240\u306e\u5834\u6240\u306f\u5909\u308f\u3089\u305a\u3001\u81ea\u5b85\u306e\u307f\u5f15\u3063\u8d8a\u3059\u5834\u5408\u3001\u3053\u306e\u66f8\u985e\u306f\u4e0d\u8981\u3067\u3059\u3002\u81ea\u5b85\u517c\u4e8b\u696d\u6240\uff08\u4e8b\u52d9\u6240\uff09\u3068\u3057\u3066\u304a\u4ed5\u4e8b\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u5fc5\u305a\u63d0\u51fa\u304c\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/04.htm\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\uff3b\u624b\u7d9a\u540d\uff3d\u500b\u4eba\u4e8b\u696d\u306e\u958b\u696d\u5c4a\u51fa\u30fb\u5ec3\u696d\u5c4a\u51fa\u7b49\u624b\u7d9a<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-3\">\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/008-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"449\" height=\"634\" src=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_3.jpg\" alt=\"\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u5c4a\u51fa\u66f8\" class=\"wp-image-17694\" srcset=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_3.jpg 449w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_3-212x300.jpg 212w\" sizes=\"(max-width: 449px) 100vw, 449px\" \/><\/a><figcaption class=\"wp-element-caption\">\u203b\u5f15\u7528\u5143\uff1a<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u56fd<\/a><a href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kobetsu\/hojin\/010705\/pdf\/008-1.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\" (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u7a0e<\/a><a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/06.htm\" target=\"_blank\">\u5e81<\/a><\/figcaption><\/figure><\/div>\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5bfe\u8c61\u7a0e\u76ee<\/strong><\/td>\n\t\t\t<td>\u6e90\u6cc9\u6240\u5f97\u7a0e<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u63d0\u51fa\u671f\u9650\u7b49<\/strong><\/td>\n\t\t\t<td>\u79fb\u8ee2\u53c8\u306f\u5ec3\u6b62\u306e\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5185\u5bb9<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u7d66\u4e0e\u7b49\u306e\u652f\u6255\u3092\u884c\u3046\u4e8b\u52d9\u6240\u7b49\u3092\u79fb\u8ee2\u53c8\u306f\u5ec3\u6b62\u3057\u305f\u5834\u5408\uff08\u300c\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u66f8\u300d\u3092\u63d0\u51fa\u3057\u305f\u5834\u5408\u3092\u9664\u304f\uff09<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p><strong>\u304a\u7d66\u6599\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/strong>\u3067\u3001\u7d66\u6599\u3092\u652f\u6255\u3046\u5834\u6240\u306e\u5909\u66f4\u3092\u5c4a\u3051\u51fa\u307e\u3059\u3002<strong>\u63d0\u51fa\u5148\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5f8c\u306b\u4f4f\u3080\u7d0d\u7a0e\u5730\u306e\u6240\u8f44\u7a0e\u52d9\u7f72<\/strong>\u3067\u3001<strong><span class=\"keiko_yellow\">\u63d0\u51fa\u671f\u9650\u306f\u3001\u79fb\u8ee2\u3057\u305f\u65e5\u304b\u30891\u30ab\u6708\u4ee5\u5185<\/span><\/strong>\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u5f93\u696d\u54e1\u3092\u96c7\u3063\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u3053\u306e\u66f8\u985e\u306b\u52a0\u3048\u3001\u300c<a rel=\"noreferrer noopener\" aria-label=\"\u9069\u7528\u4e8b\u696d\u6240 \u540d\u79f0\uff0f\u6240\u5728\u5730\u5909\u66f4\uff08\u8a02\u6b63\uff09\u5c4a (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/todokesho\/jigyosho\/20141203-01.html\" target=\"_blank\">\u9069\u7528\u4e8b\u696d\u6240 \u540d\u79f0\uff0f\u6240\u5728\u5730\u5909\u66f4\uff08\u8a02\u6b63\uff09\u5c4a<\/a>\u300d\u300c<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/todokesho\/jigyosho\/20150212.files\/00000285449jLppgJ5Ls.pdf\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u4e8b\u696d\u6240\u95a2\u4fc2\u5909\u66f4\uff08\u8a02\u6b63\uff09\u5c4a (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u5065\u5eb7\u4fdd\u967a\u30fb\u539a\u751f\u5e74\u91d1\u4fdd\u967a\u4e8b\u696d\u6240\u95a2\u4fc2\u5909\u66f4\uff08\u8a02\u6b63\uff09\u5c4a<\/a>\u300d\u306a\u3069\u3082\u5fc5\u8981\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a rel=\"noreferrer noopener\" aria-label=\"\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/gensen\/annai\/1648_11.htm\" target=\"_blank\">\uff3b\u624b\u7d9a\u540d\uff3d\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u30fb\u79fb\u8ee2\u30fb\u5ec3\u6b62\u306e\u5c4a\u51fa<\/a><br>\u203b\u53c2\u7167\uff1a<a rel=\"noreferrer noopener\" aria-label=\"\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u9069\u7528\u4e8b\u696d\u6240\u306b\u95a2\u3059\u308b\u3053\u3068 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/tekiyo\/jigyosho\/index.html\" target=\"_blank\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u9069\u7528\u4e8b\u696d\u6240\u306b\u95a2\u3059\u308b\u3053\u3068<\/a><br>\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kounen\/todokesho\/jigyosho\/20150212.html\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u4e8b\u696d\u4e3b\u306e\u5909\u66f4\u3084\u4e8b\u696d\u6240\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u5909\u66f4\uff08\u8a02\u6b63\uff09\u304c\u3042\u3063\u305f\u3068\u304d (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u4e8b\u696d\u4e3b\u306e\u5909\u66f4\u3084\u4e8b\u696d\u6240\u306b\u95a2\u3059\u308b\u4e8b\u9805\u306e\u5909\u66f4\uff08\u8a02\u6b63\uff09\u304c\u3042\u3063\u305f\u3068\u304d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-4\"><span id=\"i-2\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/span><\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u591a\u304f\u304c\u52a0\u5165\u3057\u3066\u3044\u308b\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u3067\u306f\u3001<strong>\u4f4f\u3080\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u88ab\u4fdd\u967a\u8005\u8cc7\u683c\u3092\u53d6\u5f97<\/strong>\u3057\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u5f15\u3063\u8d8a\u3057\u306e\u969b\u306f\u3001<strong>\u81ea\u5206\u3067\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u55aa\u5931\u30fb\u52a0\u5165\u3092\u5c4a\u3051\u51fa\u308b\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u306e\u3067\u3001\u624b\u7d9a\u304d\u3092\u5fd8\u308c\u306a\u3044\u3088\u3046\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td><\/td>\n\t\t\t<td><strong>\u5fc5\u8981\u624b\u7d9a<\/strong><\/td>\n\t\t\t<td><strong>\u671f\u9650\u7b49<\/strong><\/td>\n\t\t\t<td><strong>\u5fc5\u8981\u66f8\u985e<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u8ee2\u51fa\u3059\u308b\u3068\u304d<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u8ee2\u51fa\u3059\u308b\u81ea\u6cbb\u4f53\u3067\u55aa\u5931\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046<\/td>\n\t\t\t<td align=\"justify\">\u8ee2\u51fa14\u65e5\u524d\u304b\u3089\u5c4a\u51fa\u53ef<\/td>\n\t\t\t<td align=\"justify\">\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\uff0f\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u304c\u78ba\u8a8d\u3067\u304d\u308b\u66f8\u985e<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u8ee2\u5165\u3059\u308b\u3068\u304d<\/strong><\/td>\n\t\t\t<td align=\"justify\">\u8ee2\u5165\u3059\u308b\u81ea\u6cbb\u4f53\u3067\u52a0\u5165\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046<\/td>\n\t\t\t<td>\u8ee2\u5165\u5f8c14\u65e5\u4ee5\u5185<\/td>\n\t\t\t<td>\u8ee2\u51fa\u8a3c\u660e\u66f8<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>\u5f15\u3063\u8d8a\u3057\u306b\u3088\u308a\u3001\u305d\u308c\u307e\u3067\u4f4f\u3093\u3067\u3044\u305f\u5e02\u533a\u753a\u6751\u3092\u51fa\u308b\u3053\u3068\u306b\u306a\u308b\u5834\u5408\u3001\u8ee2\u51fa\u3059\u308b\u81ea\u6cbb\u4f53\u306b\u3066\u3001<strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u55aa\u5931\u306e\u624b\u7d9a\u304d\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u8fd4\u5374\uff09<\/strong>\u3092\u884c\u3044\u307e\u3059\u3002<strong><span class=\"keiko_yellow\">\u5f15\u3063\u8d8a\u3057\u65e5\u306e14\u65e5\u524d\u304b\u3089<\/span><\/strong>\u5c4a\u3051\u51fa\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u306e\u3067\u3001\u65e9\u3081\u306b\u63d0\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u6b21\u306b\u3001\u5f15\u3063\u8d8a\u3057\u5148\u306e\u5e02\u533a\u753a\u6751\u3067\u3001<strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u52a0\u5165\u624b\u7d9a\u304d\uff08\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u8a3c\u306e\u767a\u884c\uff09<\/strong>\u3092\u3057\u307e\u3059\u3002\u63d0\u51fa\u671f\u9650\u306f<strong><span class=\"keiko_yellow\">\u5f15\u3063\u8d8a\u3057\u65e5\u304b\u308914\u65e5\u4ee5\u5185<\/span><\/strong>\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u8ee2\u51fa\u30fb\u55aa\u5931\u306e\u624b\u7d9a\u304d\u306e\u3088\u3046\u306a\u3001<strong>\u4e8b\u524d\u53d7\u4ed8\u306f\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002\u5f15\u3063\u8d8a\u3057\u304c\u7d42\u308f\u3063\u305f\u3089\u3001\u671f\u9650\u5185\u306b\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3092\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u307e\u305f\u3001<strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u8cc7\u683c\u53d6\u5f97\u65e5<\/strong>\u306f\u3001\u5c4a\u3051\u51fa\u305f\u65e5\u3067\u306f\u306a\u304f\u3001<strong>\u300c\u79fb\u52d5\u306e\u3042\u3063\u305f\u65e5\uff1d\u5f15\u3063\u8d8a\u3057\u65e5\uff08\u8ee2\u5165\u65e5\uff09\u300d<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5404\u66f8\u985e\u306e\u63d0\u51fa\u5148\u306f\u3001\u8ee2\u51fa\u30fb\u8ee2\u5165\u3059\u308b\u305d\u308c\u305e\u308c\u306e\u5e02\u5f79\u6240\u3084\u533a\u5f79\u6240\u306e\u5e74\u91d1\u8ab2\u304c\u4e00\u822c\u7684\u3067\u3059\u304c\u3001\u5f79\u6240\u306e\u3069\u3053\u306b\u63d0\u51fa\u3059\u308b\u304b\u306f\u3001\u5404\u81ea\u6cbb\u4f53\u306eWeb\u30b5\u30a4\u30c8\u306a\u3069\u3067\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u305d\u306e\u969b\u3001\u5408\u308f\u305b\u3066\u5fc5\u8981\u66f8\u985e\u306a\u3069\u3082\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001<strong>\u5f15\u3063\u8d8a\u3057\u5148\u304c\u540c\u4e00\u5e02\u533a\u753a\u6751\u5185<\/strong>\u3067\u3042\u308c\u3070\u3001<strong>\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u306e\u55aa\u5931\u30fb\u52a0\u5165\u306e\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093<\/strong>\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-5\">\u6587\u7f8e\u56fd\u4fdd\u306a\u3069\u56fd\u4fdd\u7d44\u5408\uff08\u7d44\u5408\u56fd\u4fdd\uff09\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u306f\uff1f<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"http:\/\/www.bunbi.com\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"593\" height=\"521\" src=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_4.jpg\" alt=\"\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\" class=\"wp-image-17708\" srcset=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_4.jpg 593w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_4-300x264.jpg 300w\" sizes=\"(max-width: 593px) 100vw, 593px\" \/><\/a><figcaption class=\"wp-element-caption\">\u203b\u5f15\u7528\u5143: <a href=\"http:\/\/www.bunbi.com\/\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408<\/a><\/figcaption><\/figure><\/div>\n\n\n<p>\u7279\u5b9a\u306e\u8077\u7a2e\u3054\u3068\u306b\u3001\u8a8d\u53ef\u3092\u53d7\u3051\u3066\u8a2d\u7acb\u3055\u308c\u305f\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\u304c\u904b\u55b6\u3057\u3066\u3044\u308b<strong>\u300c\u56fd\u4fdd\u7d44\u5408\uff08\u7d44\u5408\u56fd\u4fdd\uff09\u300d<\/strong>\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3001\u4f4f\u6240\u304c\u5909\u66f4\u306b\u306a\u3063\u305f\uff08\u4f4f\u6c11\u7968\u3092\u79fb\u3057\u305f\uff09\u969b\u306f\u5c4a\u51fa\u3092\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u4e00\u4f8b\u3068\u3057\u3066\u3001<strong>\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff08\u6587\u7f8e\u56fd\u4fdd\uff09<\/strong>\u306e\u5834\u5408\u3001\u4f4f\u6240\u5909\u66f4\u306e\u624b\u7d9a\u304d\u306b\u306f\u3001Web\u30b5\u30a4\u30c8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u308b<strong>\u4f4f\u6240\u5909\u66f4\u5c4a<\/strong>\u306b\u52a0\u3048\u3001<strong>\u4f4f\u6c11\u7968<\/strong>\uff083\u30ab\u6708\u4ee5\u5185\u306b\u767a\u884c\u3055\u308c\u305f\u4e16\u5e2f\u5168\u54e1\u3068\u3044\u3046\u8a3c\u660e\u306e\u3042\u308b\u65b0\u3057\u3044\u4f4f\u6240\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3082\u306e\uff09\u3001<strong>\u88ab\u4fdd\u967a\u8005\u8a3c\u30ab\u30fc\u30c9<\/strong>\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<figure class=\"wp-block-embed-wordpress wp-block-embed is-type-wp-embed is-provider-freenance-mag\"><div class=\"wp-block-embed__wrapper\">\n<blockquote class=\"wp-embedded-content\" data-secret=\"QxSr3pYqep\"><a href=\"https:\/\/freenance.net\/media\/money\/6149\/\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u56fd\u4fdd\u3088\u308a\u304a\u5f97\uff1f\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff08\u6587\u7f8e\u56fd\u4fdd\uff09\u306e\u52a0\u5165\u624b\u7d9a\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u5be9\u67fb\u306b\u3064\u3044\u3066\u89e3\u8aac<\/a><\/blockquote><iframe class=\"wp-embedded-content\" sandbox=\"allow-scripts\" security=\"restricted\" style=\"position: absolute; clip: rect(1px, 1px, 1px, 1px);\" title=\"&#8220;\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u56fd\u4fdd\u3088\u308a\u304a\u5f97\uff1f\u6587\u82b8\u7f8e\u8853\u56fd\u6c11\u5065\u5eb7\u4fdd\u967a\u7d44\u5408\uff08\u6587\u7f8e\u56fd\u4fdd\uff09\u306e\u52a0\u5165\u624b\u7d9a\u3084\u30e1\u30ea\u30c3\u30c8\u3001\u5be9\u67fb\u306b\u3064\u3044\u3066\u89e3\u8aac&#8221; &#8212; FREENANCE MAG\" src=\"https:\/\/freenance.net\/media\/money\/6149\/embed\/#?secret=QxSr3pYqep\" data-secret=\"QxSr3pYqep\" width=\"600\" height=\"338\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\"><\/iframe>\n<\/div><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-6\"><span id=\"i-3\">\u5e74\u91d1\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/span><\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u56fd\u6c11\u5e74\u91d1\u306e\u7b2c\u4e00\u53f7\u88ab\u4fdd\u967a\u8005\u3068\u306a\u3063\u3066\u3044\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002\u5f15\u3063\u8d8a\u3057\u306b\u4f34\u3044\u3001\u901a\u5e38\u306e\u7b2c\u4e00\u53f7\u88ab\u4fdd\u967a\u8005\u306f\u3001\u5f15\u3063\u8d8a\u3057\u5148\u306e\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3084\u5e74\u91d1\u8ab2\u3067\u3001\u4f4f\u6240\u5909\u66f4\u306e\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002<strong><span 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target=\"_blank\">e-Tax<\/a>\u306e\u5229\u7528\u306a\u3069\u3067\u3001\u3059\u3067\u306b\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3092\u6240\u6709\u3057\u3066\u3044\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3082\u591a\u3044\u3067\u3057\u3087\u3046\u3002<strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u3068\u57fa\u790e\u5e74\u91d1\u756a\u53f7\u304c\u7d50\u3073\u3064\u3044\u3066\u3044\u308b\u304b\u3069\u3046\u304b<\/strong>\u306f\u3001\u300c<a rel=\"noreferrer noopener\" aria-label=\"\u306d\u3093\u304d\u3093\u30cd\u30c3\u30c8 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\" href=\"https:\/\/www.nenkin.go.jp\/n_net\/\" target=\"_blank\">\u306d\u3093\u304d\u3093\u30cd\u30c3\u30c8<\/a>\u300d\u3084\u3001\u5e74\u91d1\u4e8b\u52d9\u6240\u306a\u3069\u3067\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.nenkin.go.jp\/service\/kokunen\/kanyu\/20120406.html\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u65b9\u304c\u5f15\u8d8a\u3057\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u65e5\u672c\u5e74\u91d1\u6a5f\u69cb \u5e74\u91d1\u306b\u52a0\u5165\u3057\u3066\u3044\u308b\u65b9\u304c\u5f15\u8d8a\u3057\u305f\u3068\u304d\u306e\u624b\u7d9a\u304d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-7\"><span id=\"i-4\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u95a2\u3057\u3066\u5fc5\u8981\u306a\u624b\u7d9a\u304d<\/span><\/h2>\n\n\n\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306f\u3001\u30d7\u30e9\u30b9\u30c1\u30c3\u30af\u88fd\u306eIC\u30c1\u30c3\u30d7\u4ed8\u304d\u30ab\u30fc\u30c9\u3067\u3001\u5238\u9762\u306b\u6c0f\u540d\u30fb\u4f4f\u6240\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u6027\u5225\u30fb\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\uff08\u500b\u4eba\u756a\u53f7\uff09\u3068\u672c\u4eba\u306e\u9854\u5199\u771f\u306a\u3069\u304c\u8868\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u8eab\u5206\u8a3c\u660e\u66f8\u3084\u4fdd\u967a\u8a3c\u3068\u3057\u3066\u5229\u7528\u3057\u305f\u308a\u3001\u5404\u81ea\u6cbb\u4f53\u306e\u30b5\u30fc\u30d3\u30b9\u3092\u5229\u7528\u3059\u308b\u3068\u304d\u3001e-Tax\u306a\u3069\u306e\u96fb\u5b50\u8a3c\u660e\u66f8\u3092\u5229\u7528\u3057\u305f\u7533\u8acb\u30fb\u624b\u7d9a\u304d\u306a\u3069\u306b\u4f7f\u7528\u3057\u305f\u308a\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u5f15\u3063\u8d8a\u3057\u3092\u3057\u3066\u4f4f\u6240\u304c\u5909\u308f\u3063\u305f\u5834\u5408\u306f\u3001\u3053\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u95a2\u3057\u3066\u3082\u5909\u66f4\u624b\u7d9a\u304d\u304c\u5fc5\u8981\u3067\u3059\u3002\u5909\u66f4\u306e\u624b\u7d9a\u304d\u306f\u3001<strong><span class=\"keiko_yellow\">\u5909\u66f4\u304c\u767a\u751f\u3057\u305f\u65e5\uff08\u5f15\u3063\u8d8a\u3057\u65e5\uff09\u304b\u308914\u65e5\u4ee5\u5185<\/span><\/strong>\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u624b\u7d9a\u304d\u306f\u3001<strong>\u8ee2\u5165\u5148\u306e\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u306b\u884c\u304d\u3001\u30ab\u30fc\u30c9\u306e\u8ffd\u8a18\u6b04\u3078\u8ee2\u5165\u5148\u306e\u4f4f\u6240\u3092\u8a18\u8f09\u3059\u308b\u3060\u3051<\/strong>\u3067\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u518d\u767a\u884c\u3084\u3001\u30ca\u30f3\u30d0\u30fc\u306e\u5909\u66f4\u306a\u3069\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001<strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\uff0f\u8a18\u9332\u3057\u305f\u96fb\u5b50\u8a3c\u660e\u66f8\u306b\u306f\u6709\u52b9\u671f\u9650\u304c\u3042\u308a\u307e\u3059<\/strong>\u3002<strong>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u81ea\u4f53\u306e\u6709\u52b9\u671f\u9650\u3068\u3001\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u306f\u7570\u306a\u308b<\/strong>\u305f\u3081\u3001\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"i-8\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650<\/h3>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5e74\u9f62<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u6709\u52b9\u671f\u9650<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>18\u6b73\u4ee5\u4e0a<\/td>\n\t\t\t<td>\u767a\u884c\u304b\u308910\u56de\u76ee\u306e\u8a95\u751f\u65e5<\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>18\u6b73\u672a\u6e80<\/td>\n\t\t\t<td>\u767a\u884c\u304b\u30895\u56de\u76ee\u306e\u8a95\u751f\u65e5<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>2022\u5e74\uff08\u4ee4\u548c4\u5e74\uff094\u6708\u306b\u6c11\u6cd5\u306e\u6210\u5e74\u5e74\u9f62\u304c20\u6b73\u304b\u308918\u6b73\u3078\u5f15\u304d\u4e0b\u3052\u3089\u308c\u305f\u3053\u3068\u306b\u4f34\u3044\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9593\u306e\u6210\u5e74\u57fa\u6e96\u3082\u5909\u66f4\u3068\u306a\u308a\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p>18\u6b73\u4ee5\u4e0a\u306f\u30012022\u5e744\u6708\u4ee5\u964d\u306b\u4ea4\u4ed8\u7533\u8acb\u3092\u3059\u308b\u3068\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650\u306f10\u5e74\u3068\u306a\u308a\u300120\u6b73\u672a\u6e80\u30672022\u5e743\u670831\u65e5\u307e\u3067\u306b\u4ea4\u4ed8\u7533\u8acb\u3057\u305f\u5834\u5408\u306e\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650\u306f5\u5e74\u3067\u3059\u3002 <\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter\"><a href=\"https:\/\/www.kojinbango-card.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\"><img loading=\"lazy\" decoding=\"async\" width=\"868\" height=\"361\" src=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_5.jpg\" alt=\"\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650\" class=\"wp-image-17724\" srcset=\"https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_5.jpg 868w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_5-300x125.jpg 300w, https:\/\/freenance.net\/media\/wp-content\/uploads\/2022\/04\/17670_5-768x319.jpg 768w\" sizes=\"(max-width: 868px) 100vw, 868px\" \/><\/a><figcaption class=\"wp-element-caption\">\u203b\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.kojinbango-card.go.jp\/\">\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u7dcf\u5408\u30b5\u30a4\u30c8<\/a><\/figcaption><\/figure><\/div>\n\n\n<h3 class=\"wp-block-heading\" id=\"i-9\">\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650<\/h3>\n\n\n\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b\u8a18\u9332\u3057\u305f\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u306f\u3001\u5e74\u9f62\u306b\u95a2\u308f\u3089\u305a\u767a\u884c\u65e5\u304b\u30895\u5e74\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<table style=\"table-layout:fixed;\" width=\"100%\">\n\t<tbody align=\"center\">\n\t\t<tr>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u5e74\u9f62<\/strong><\/td>\n\t\t\t<td bgcolor=\"#f5f5f5\"><strong>\u6709\u52b9\u671f\u9650<\/strong><\/td>\n\t\t<\/tr>\n\t\t<tr>\n\t\t\t<td>\u5e74\u9f62\u306b\u95a2\u308f\u3089\u306a\u3044<\/td>\n\t\t\t<td>\u767a\u884c\u304b\u30895\u56de\u76ee\u306e\u8a95\u751f\u65e5<\/td>\n\t\t<\/tr>\n\t<\/tbody>\n<\/table>\n\n\n\n<p>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306e\u6709\u52b9\u671f\u9650\u304c\u8fd1\u3065\u304f\u3068\u3001\u767b\u9332\u3055\u308c\u3066\u3044\u308b\u4f4f\u6240\u3078<strong>\u300c\u6709\u52b9\u671f\u9650\u901a\u77e5\u66f8\u300d<\/strong>\u304c\u5c4a\u304d\u307e\u3059\uff08\u304a\u3088\u305d\u6709\u52b9\u671f\u9650\u306e2\uff5e3\u30ab\u6708\u524d\uff09\u3002\u305f\u3060\u3057\u3001<strong>\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u66f4\u65b0\u306f\u3001\u5404\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u306b\u3066\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308b<\/strong>\u305f\u3081\u3001\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u306b<strong>\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u300c\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9650\u300d\u3082\u30c1\u30a7\u30c3\u30af<\/strong>\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u306a\u304a\u3001\u96fb\u5b50\u8a3c\u660e\u66f8\u306f<strong>\u6709\u52b9\u671f\u9593\u6e80\u4e86\u65e5\u306e3\u30ab\u6708\u524d\u304b\u3089\u66f4\u65b0\u624b\u7d9a\u304d\u3092\u884c\u3046\u3053\u3068\u304c\u53ef\u80fd<\/strong>\u3067\u3059\u3002<strong>\u6e80\u4e86\u524d\u306b\u66f4\u65b0\u3092\u884c\u3063\u305f\u5834\u5408<\/strong>\u306f\u3001\u96fb\u5b50\u8a3c\u660e\u66f8\u306e<strong>\u6709\u52b9\u671f\u9593\u306f\u300c\u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u767a\u884c\u65e5\u304b\u30896\u56de\u76ee\u306e\u8a95\u751f\u65e5\u307e\u3067\u300d<\/strong>\u3068\u306a\u308a\u307e\u3059\u3002\u767a\u884c\u6642\u306b\u304b\u304b\u308b\u624b\u6570\u6599\u306b\u3064\u3044\u3066\u306f\u3001\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3067\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002 <\/p>\n\n\n\n<p class=\"has-small-font-size\">\u203b\u53c2\u7167\uff1a<a href=\"https:\/\/www.jpki.go.jp\/procedure\/period.html\" target=\"_blank\" rel=\"noreferrer noopener\" aria-label=\"\u516c\u7684\u500b\u4eba\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9 \u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8 \u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9593\u3068\u5931\u52b9 (\u65b0\u3057\u3044\u30bf\u30d6\u3067\u958b\u304f)\">\u516c\u7684\u500b\u4eba\u8a8d\u8a3c\u30b5\u30fc\u30d3\u30b9 \u30dd\u30fc\u30bf\u30eb\u30b5\u30a4\u30c8 \u96fb\u5b50\u8a3c\u660e\u66f8\u306e\u6709\u52b9\u671f\u9593\u3068\u5931\u52b9<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"i-10\"><span id=\"i-5\">\u8acb\u6c42\u66f8\u8a18\u8f09\u306e\u4f4f\u6240\u306a\u3069\u3001\u305d\u306e\u4ed6\u6ce8\u610f\u70b9<\/span><\/h2>\n\n\n\n<p>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u30fb\u500b\u4eba\u4e8b\u696d\u4e3b\u3067\u3042\u308c\u3070\u3001\u81ea\u5206\u3067\u55b6\u696d\u30fb\u7d4c\u7406\u3092\u3057\u3066\u3044\u308b\u65b9\u3082\u5c11\u306a\u304f\u306a\u3044\u3067\u3057\u3087\u3046\u3002\u516c\u7684\u6a5f\u95a2\u3078\u306e\u5909\u66f4\u624b\u7d9a\u304d\u306e\u307b\u304b\u3001<strong>\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3059\u308b\u4f4f\u6240\u306e\u66f4\u65b0\uff08\u4f7f\u3063\u3066\u3044\u308b\u30c4\u30fc\u30eb\u3084\u30d5\u30a1\u30a4\u30eb\u306e\u30d5\u30a9\u30fc\u30de\u30c3\u30c8\u306e\u8a2d\u5b9a\u3092\u30c1\u30a7\u30c3\u30af\uff09<\/strong>\u3084\u3001<strong>\u540d\u523a\u306e\u4f4f\u6240\u66f4\u65b0<\/strong>\u306b\u52a0\u3048\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066<strong>\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3078\u4f4f\u6240\u5909\u66f4\u306e\u9023\u7d61<\/strong>\u304c\u3067\u304d\u3066\u3044\u308b\u304b\u3082\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u307e\u305f\u3001\u5229\u7528\u3057\u3066\u3044\u308b\u91d1\u878d\u6a5f\u95a2\u3084\u30af\u30ec\u30b8\u30c3\u30c8\u30ab\u30fc\u30c9\u3001\u514d\u8a31\u8a3c\u3084\u8eca\u306e\u767b\u9332\u4f4f\u6240\u306e\u5909\u66f4\u306a\u3069\u3082\u5fd8\u308c\u305a\u306b\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h2 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