{"id":23218,"date":"2022-03-17T19:34:41","date_gmt":"2022-03-17T10:34:41","guid":{"rendered":"https:\/\/itpropartners.com\/blog\/?p=23218"},"modified":"2025-08-26T18:24:33","modified_gmt":"2025-08-26T09:24:33","slug":"%e6%ba%90%e6%b3%89%e5%be%b4%e5%8f%8e%e7%a5%a8%e3%81%8c%e3%81%aa%e3%81%84%e3%83%95%e3%83%aa%e3%83%bc%e3%83%a9%e3%83%b3%e3%82%b9%e3%81%8c%e7%a2%ba%e5%ae%9a%e7%94%b3%e5%91%8a%e3%82%92%e3%81%99%e3%82%8b","status":"publish","type":"post","link":"https:\/\/itpropartners.com\/blog\/23218\/","title":{"rendered":"\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u6d41\u308c\u3092\u7c21\u5358\u306b\u89e3\u8aac"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u3053\u3093\u306b\u3061\u306f\u3001<a href=\"https:\/\/itpropartners.com\/\" target=\"_blank\" rel=\"noopener\" title=\"\">IT\u30d7\u30ed\u30de\u30ac\u30b8\u30f3<\/a>\u3067\u3059\u3002<\/p>\n\n\n\n<p 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title=\"\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u652f\u6255\u3046\u7a0e\u91d1\u306e\u7a2e\u985e\u3068\u5bfe\u7b56<\/a>\u300d\u306e\u8a18\u4e8b\u3082\u4f75\u305b\u3066\u30c1\u30a7\u30c3\u30af\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u77e5\u3063\u3066\u304a\u304f\u3079\u304d\u6e90\u6cc9\u5fb4\u53ce\u306e\u57fa\u790e\u77e5\u8b58<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1951350019.jpeg\" alt=\"\" class=\"wp-image-48061\" srcset=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1951350019.jpeg 1000w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1951350019-300x200.jpeg 300w, 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title=\"\">\u56fd\u7a0e\u5e81<\/a>\u306b\u3088\u308b\u3068\u3001\u300c\u56fd\u5185\u306b\u304a\u3044\u3066\u6e90\u6cc9\u5fb4\u53ce\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5831\u916c\u30fb\u6599\u91d1\u7b49\u306e\u652f\u6255\u3092\u3059\u308b\u8005\u300d\uff08\u4e8b\u696d\u8005\uff09\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u6e90\u6cc9\u5fb4\u53ce\u306f\u300c\u5c45\u4f4f\u8005\u300d\u306b\u5bfe\u3057\u3066\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u3063\u3066\u304a\u308a\u3001\u4f1a\u793e\u54e1\u3060\u3051\u3067\u306a\u304f\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3082\u5bfe\u8c61\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4f1a\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u81ea\u5206\u304c\u52e4\u3081\u3066\u3044\u308b\u4f1a\u793e\u304c\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3044\u307e\u3059\u3002<strong>\u4e00\u65b9\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u5834\u5408\u3001\u4f1a\u793e\u306e\u3088\u3046\u306a\u7d44\u7e54\u306b\u5c5e\u3055\u306a\u3044\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u306e\u306f\u4ed5\u4e8b\u306e\u4f9d\u983c\u5143\u3067\u3042\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u307e\u305f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u3042\u3063\u3066\u3082\u3001\u81ea\u5206\u81ea\u8eab\u304c\u5f93\u696d\u54e1\u3092\u96c7\u7528\u3057\u3066\u7d66\u4e0e\u3092\u652f\u6255\u3046\u306a\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u5834\u5408\u3060\u3051\u3067\u306a\u304f\u3001\u81ea\u3089\u6e90\u6cc9\u5fb4\u53ce\u3092\u884c\u3046\u5834\u5408\u306b\u3064\u3044\u3066\u3082\u7406\u89e3\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b\u5831\u916c\u306e\u7a2e\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u304c\u767a\u751f\u3059\u308b<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/aramashi2021\/pdf\/07.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u5831\u916c\u306e\u4e3b\u306a\u7a2e\u985e<\/a>\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"wp-block-paragraph\"><strong>1\u56de\u3067\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u304c100\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u306f\u300c\u5831\u916c\u984d\u00d710.21\uff05\u300d\u3067\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u652f\u6255\u3044\u91d1\u984d\u304c20\u4e07\u5186\u306a\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u300c20\u4e07\u5186\u00d710.21\uff05\uff1d2\u4e07420\u5186\u300d\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4e00\u65b9\u3001<strong>1\u56de\u3067\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3001\u300c\uff08\u652f\u6255\u308f\u308c\u308b\u984d\u30fc100\u4e07\u5186\uff09\u00d720.42\uff05+ 10\u4e072,100\u5186\u300d\u3067\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong>\u4f8b\u3048\u3070\u3001\u652f\u6255\u3044\u91d1\u984d\u304c140\u4e07\u5186\u306a\u3089\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u306f\u300c\uff08140\u4e07\u5186\u30fc100\u4e07\u5186\uff09\u00d720.42\uff05+ 10\u4e072,100\u5186\uff1d18\u4e073,780\u5186\u300d\u3067\u3059\u3002<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\uff1f<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5192\u982d\u3067\u304a\u4f1d\u3048\u3057\u305f\u901a\u308a\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u3042\u304f\u307e\u3067\u4f1a\u793e\u54e1\u306b\u5bfe\u3057\u3066\u767a\u884c\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308a\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u7121\u95a2\u4fc2\u3067\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u4ee5\u4e0b\u3067\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u7406\u7531\u3084\u3001\u6e90\u6cc9\u5fb4\u53ce\u3068\u78ba\u5b9a\u7533\u544a\u3068\u306e\u95a2\u4fc2\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u306a\u3044<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u5e74\u672b\u8abf\u6574\u3068\u306f\u30011\u5e74\u9593\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u5b9f\u969b\u306e\u6240\u5f97\u7a0e\u306e\u5408\u8a08\u984d\u3092\u6bd4\u8f03\u3057\u3001\u904e\u4e0d\u8db3\u3092\u6e05\u7b97\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/strong>\u81ea\u793e\u306e\u5f93\u696d\u54e1\u306e\u5e74\u672b\u8abf\u6574\u3092\u884c\u3063\u305f\u4f01\u696d\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u767a\u884c\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2793.htm\" target=\"_blank\" rel=\"noopener\" title=\"\">\u56fd\u7a0e\u5e81<\/a>\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3092\u898b\u3066\u3082\u5206\u304b\u308b\u3088\u3046\u306b\u3001\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u306f\u300c\u6cd5\u5f8b\u3067\u652f\u6255\u3044\u3092\u53d7\u3051\u308b\u8005\u7b49\u3078\u306e\u4ea4\u4ed8\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u308b\u6cd5\u5b9a\u8abf\u66f8\u300d\u306b\u542b\u307e\u308c\u3066\u3044\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u5e74\u672b\u8abf\u6574\u304c\u884c\u308f\u308c\u308b\u306e\u306f\u5f93\u696d\u54e1\u306e\u307f\u3067\u3042\u308a\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u5bfe\u8c61\u5916\u3067\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u5e74\u672b\u8abf\u6574\u3092\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u78ba\u306a\u7a0e\u984d\u306b\u306a\u308b\u3088\u3046\u8abf\u6574\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u3053\u306e\u3088\u3046\u306b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u306e\u3067\u3001\u81ea\u5206\u3067\u78ba\u5b9a\u7533\u544a\u3092\u901a\u3057\u3066\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3001\u78ba\u5b9a\u3055\u305b\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u308b\u6240\u5f97\u7a0e\u984d\u306f\u3001\u5148\u307b\u3069\u3082\u89e6\u308c\u305f\u3088\u3046\u306b\u3001\u300c\u5831\u916c\u984d\u00d710.21\uff05\u300d\u3001\u305f\u3060\u30571\u56de\u3067\u652f\u6255\u308f\u308c\u308b\u91d1\u984d\u304c100\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u300c\u8d85\u3048\u308b\u90e8\u5206\u00d720.42\uff05\u300d\u3067\u3059\u3002\u3057\u304b\u3057\u6240\u5f97\u7a0e\u7387\u306f\u30015\uff05\u301c45\uff05\u306e\u7d2f\u9032\u8ab2\u7a0e\u306b\u306a\u3063\u3066\u3044\u308b\u305f\u3081\u3001\u5834\u5408\u306b\u3088\u3063\u3066\u306f\u300c\u7a0e\u91d1\u306e\u6255\u3044\u904e\u304e\u300d\u3082\u3057\u304f\u306f\u300c\u7d0d\u7a0e\u984d\u306e\u4e0d\u8db3\u300d\u304c\u767a\u751f\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u306f\u3042\u304f\u307e\u3067\u300c\u66ab\u5b9a\u7684\u306a\u3082\u306e\u300d\u306a\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3067\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u8a08\u7b97\u3059\u308b\u3053\u3068\u306b\u3088\u3063\u3066\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u306e\u5dee\u5206\u3092\u3001\u9084\u4ed8\u307e\u305f\u306f\u8ffd\u52a0\u7d0d\u7a0e\u3059\u308b\u3053\u3068\u3067\u8abf\u6574\u3059\u308b\u306e\u3067\u3059\u3002<\/p>\n\n\n<div class=\"related_article cf typesimple\"><a class=\"related_article__link\" href=\"https:\/\/itpropartners.com\/blog\/14059\/\"><figure class=\"eyecatch thum\"><img loading=\"lazy\" decoding=\"async\" width=\"485\" height=\"300\" src=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2022\/02\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u6e90\u6cc9\u5fb4\u53ce-485x300.png\" class=\"attachment-oc-post-thum size-oc-post-thum wp-post-image\" alt=\"\" \/><\/figure><div class=\"meta inbox\"><p class=\"ttl\" data-labeltext=\"\u95a2\u9023\u8a18\u4e8b\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u6e90\u6cc9\u5fb4\u53ce\u306e\u8a08\u7b97\u65b9\u6cd5\u3084\u5fb4\u53ce\u3055\u308c\u306a\u304b\u3063\u305f\u5834\u5408\u306e\u5bfe\u5fdc<\/p><time class=\"time__date gf undo\">2022.03.17<\/time><\/div><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u672c<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1900473127.jpeg\" alt=\"\" class=\"wp-image-48062\" srcset=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1900473127.jpeg 1000w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1900473127-300x200.jpeg 300w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/shutterstock_1900473127-768x512.jpeg 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u50cd\u304f\u306a\u3089\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u3044\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3055\u307e\u3056\u307e\u306a\u30eb\u30fc\u30eb\u304c\u3042\u308b\u305f\u3081\u3001\u65e9\u3081\u306b\u7406\u89e3\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u57fa\u672c\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u305d\u3082\u305d\u3082\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u5e74\u9593\u306e\u6240\u5f97\u3092\u8a08\u7b97\u3057\u3001\u7a0e\u52d9\u7f72\u3078\u6240\u5f97\u7a0e\u984d\u3092\u7533\u544a\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>1\u67081\u65e5\u304b\u308912\u670831\u65e5\u307e\u3067\u306e\u6240\u5f97\u3092\u5408\u8a08\u3057\u3001\u7fcc\u5e74\u306e2\u670816\u65e5\u304b\u30893\u670815\u65e5\u307e\u3067\u306e\u9593\u306b\u624b\u7d9a\u304d\u3057\u307e\u3059\u3002\u6240\u5f97\u7a0e\u304c\u767a\u751f\u3059\u308b\u306a\u3089\u3001\u78ba\u5b9a\u7533\u544a\u3068\u7d0d\u7a0e\u306f\u5fc5\u9808\u3067\u3059\u3002\u6020\u308b\u3068\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u305f\u3081\u3001\u5fd8\u308c\u305a\u306b\u624b\u7d9a\u304d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u30b1\u30fc\u30b9<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u306e\u306f\u3001\u6240\u5f97\u304c48\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u3067\u3059\u3002<\/strong>\u5e74\u9593\u6240\u5f972,400\u4e07\u5186\u4ee5\u4e0b\u306a\u308948\u4e07\u5186\u306e\u57fa\u790e\u63a7\u9664\u304c\u9069\u7528\u3055\u308c\u300148\u4e07\u5186\u307e\u3067\u306e\u6240\u5f97\u306b\u3064\u3044\u3066\u306f\u8ab2\u7a0e\u984d\u304c\u30bc\u30ed\u3068\u307f\u306a\u3055\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u305f\u3060\u3057\u3001\u6240\u5f97\u304c48\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u307b\u3046\u304c\u3088\u3044\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u3002<\/strong>\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u306a\u3089\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u6255\u3044\u904e\u304e\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u306a\u304a\u3001\u57fa\u790e\u63a7\u9664\u4ee5\u5916\u306b\u3082\u3055\u307e\u3056\u307e\u306a\u63a7\u9664\u304c\u3042\u308b\u305f\u3081\u3001\u81ea\u5206\u304c\u5bfe\u8c61\u3068\u306a\u308b\u63a7\u9664\u3092\u3059\u3079\u3066\u9069\u7528\u3057\u305f\u3046\u3048\u3067\u6240\u5f97\u91d1\u984d\u3092\u8a08\u7b97\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u30fb\u5fc5\u8981\u66f8\u985e<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u306b\u306f\u3001\u307e\u305a\u5e74\u9593\u306e\u53ce\u652f\u3092\u3059\u3079\u3066\u5e33\u7c3f\u306b\u307e\u3068\u3081\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u3046\u3048\u3067\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u307e\u3059\u3002\u4f5c\u6210\u3059\u3079\u304d\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u78ba\u5b9a\u7533\u544a\u66f8<\/li>\n\n\n\n<li>\u9752\u8272\u7533\u544a\u6c7a\u7b97\u66f8\uff08\u9752\u8272\u7533\u544a\u306e\u5834\u5408\uff09<\/li>\n\n\n\n<li>\u53ce\u652f\u5185\u8a33\u66f8\uff08\u767d\u8272\u7533\u544a\u306e\u5834\u5408\uff09<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u66f8\u306f\u7b2c\u4e00\u8868\u304b\u3089\u7b2c\u56db\u8868\u307e\u3067\u3042\u308a\u3001\u7b2c\u4e00\u8868\u3068\u7b2c\u4e8c\u8868\u306f\u5fc5\u9808\u3067\u3059\u3002\u7b2c\u4e09\u8868\u306f\u7533\u544a\u5206\u96e2\u8ab2\u7a0e\u3092\u7533\u544a\u3059\u308b\u5834\u5408\u3001\u7b2c\u56db\u8868\u306f\u640d\u5931\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u306b\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u5fc5\u8981\u66f8\u985e\u3092\u3059\u3079\u3066\u305d\u308d\u3048\u305f\u3089\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u65b9\u6cd5\u306f\u3001\u7a93\u53e3\u3078\u306e\u6301\u53c2\u3001\u90f5\u9001\u3001\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\uff08e-Tax\uff09\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u306e\u305f\u3081\u306b\u5fc5\u8981\u306a\u5e33\u7c3f\u306e\u4f5c\u6210\u65b9\u6cd5\u306f\u8907\u96d1\u3067\u3042\u308a\u3001\u96e3\u3057\u3044\u3068\u611f\u3058\u308b\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u5229\u7528\u3059\u308b\u3068\u30c7\u30fc\u30bf\u3092\u5165\u529b\u3059\u308b\u3060\u3051\u3067\u5e33\u7c3f\u3092\u4f5c\u6210\u3067\u304d\u3001\u78ba\u5b9a\u7533\u544a\u306e\u5fc5\u8981\u66f8\u985e\u3082\u81ea\u52d5\u3067\u51fa\u529b\u3067\u304d\u307e\u3059\u3002\u81ea\u4fe1\u304c\u306a\u3044\u5834\u5408\u306f\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u3057\u3066\u30b5\u30dd\u30fc\u30c8\u3092\u53d7\u3051\u308b\u3068\u3088\u308a\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3057\u3066\u3055\u3089\u306b\u8a73\u3057\u304f\u77e5\u308a\u305f\u3044\u65b9\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n<div class=\"related_article cf typesimple\"><a class=\"related_article__link\" href=\"https:\/\/itpropartners.com\/blog\/14040\/\"><figure class=\"eyecatch thum\"><img loading=\"lazy\" decoding=\"async\" width=\"485\" height=\"273\" src=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2019\/11\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3000\u78ba\u5b9a\u7533\u544a.jpg\" class=\"attachment-oc-post-thum size-oc-post-thum wp-post-image\" alt=\"\" srcset=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2019\/11\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3000\u78ba\u5b9a\u7533\u544a.jpg 1280w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2019\/11\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3000\u78ba\u5b9a\u7533\u544a-300x169.jpg 300w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2019\/11\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3000\u78ba\u5b9a\u7533\u544a-768x432.jpg 768w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2019\/11\/\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3000\u78ba\u5b9a\u7533\u544a-644x362.jpg 644w\" sizes=\"auto, (max-width: 485px) 100vw, 485px\" \/><\/figure><div class=\"meta inbox\"><p class=\"ttl\" data-labeltext=\"\u95a2\u9023\u8a18\u4e8b\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u306f\uff1f\u5fc5\u8981\u306a\u3044\u30b1\u30fc\u30b9\u3084\u7bc0\u7a0e\u306e\u30b3\u30c4\u3082\u7d39\u4ecb<\/p><time class=\"time__date gf undo\">2022.03.23<\/time><\/div><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u6e90\u6cc9\u5fb4\u53ce\u7968\u306e\u306a\u3044\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u78ba\u5b9a\u7533\u544a\u3059\u308b\u6d41\u308c<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306b\u306f\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u3082\u306e\u306e\u3001\u6e90\u6cc9\u5fb4\u53ce\u81ea\u4f53\u306f\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7968\u304c\u306a\u3044\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u304c\u78ba\u5b9a\u7533\u544a\u3059\u308b\u6d41\u308c\u3092\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1.\u652f\u6255\u8abf\u66f8\u3067\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u307e\u305a\u521d\u3081\u306b\u3084\u3089\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u306e\u306f\u3001\u652f\u6255\u8abf\u66f8\u3067\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3067\u3059\u3002<\/strong>\u306a\u305c\u306a\u3089\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6b63\u78ba\u306a\u7d0d\u7a0e\u984d\u3092\u8a08\u4e0a\u3059\u308b\u4f5c\u696d\u3067\u3042\u308a\u3001\u305d\u306e\u305f\u3081\u306b\u306f\u300c\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u306e\u5dee\u984d\u300d\u3092\u6c42\u3081\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u5831\u916c\u304c\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u652f\u6255\u3044\u60c5\u5831\u3092\u793a\u3059\u305f\u3081\u306e\u300c\u652f\u6255\u8abf\u66f8\u300d\u3092\u78ba\u8a8d\u3059\u308c\u3070\u3001\u5831\u916c\u984d\u3084\u6e90\u6cc9\u5fb4\u53ce\u984d\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u305f\u3060\u3057\u652f\u6255\u8abf\u66f8\u306f\u5fc5\u305a\u767a\u884c\u3055\u308c\u308b\u3082\u306e\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u304b\u3089\u652f\u6255\u8abf\u66f8\u304c\u767a\u884c\u3055\u308c\u306a\u3044\u5834\u5408\u306f\u3001\u300c\u652f\u6255\u660e\u7d30\u300d\u3084\u300c\u5831\u916c\u5185\u8a33\u300d\u306a\u3069\u3001\u652f\u6255\u3044\u5185\u8a33\u3092\u793a\u3057\u305f\u66f8\u985e\u3092\u898b\u3066\u307f\u307e\u3057\u3087\u3046\u3002<\/strong><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2.\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7533\u544a\u3059\u308b<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u652f\u6255\u8abf\u66f8\u3084\u652f\u6255\u660e\u7d30\u3001\u5831\u916c\u5185\u8a33\u306a\u3069\u306e\u66f8\u985e\u3092\u78ba\u8a8d\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a08\u7b97\u3057\u307e\u3059\u3002<\/strong>\u305d\u306e\u5f8c\u3001\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7533\u544a\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a08\u7b97\u3059\u308b\u969b\u306b\u91cd\u8981\u306a\u306e\u306f\u3001\u53d6\u5f15\u3092\u3057\u3066\u3044\u308b\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3054\u3068\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u307e\u3068\u3081\u3066\u304a\u304f\u3053\u3068\u3067\u3059\u3002\u78ba\u5b9a\u7533\u544a\u6642\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u7533\u544a\u3059\u308b\u969b\u306f\u3001\u652f\u6255\u8005\u3054\u3068\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4f8b\u3048\u3070A\u793e\u3068B\u793e\u3001C\u793e\u306e3\u3064\u3068\u53d6\u5f15\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u305d\u308c\u305e\u308c\u306e\u6e90\u6cc9\u5fb4\u53ce\u984d\u3092\u5206\u3051\u3066\u8a18\u8f09\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"525\" height=\"742\" src=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/image001.png\" alt=\"\" class=\"wp-image-48059\" srcset=\"https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/image001.png 525w, https:\/\/itpropartners.com\/blog\/wp-content\/uploads\/2025\/08\/image001-212x300.png 212w\" sizes=\"auto, (max-width: 525px) 100vw, 525px\" \/><figcaption class=\"wp-element-caption\">\u5f15\u7528\u5143\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u56fd\u7a0e\u5e81<\/a><\/figcaption><\/figure>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/yoshiki\/01\/shinkokusho\/pdf\/r03\/02.pdf\" target=\"_blank\" rel=\"noopener\" title=\"\">\u78ba\u5b9a\u7533\u544a\u66f8B<\/a>\u306e\u7b2c\u4e8c\u8868\u3001\u300c\u6240\u5f97\u306e\u5185\u8a33\u300d\u6b04\u306b\u306f\u3001\u300c\u652f\u6255\u8005\u60c5\u5831\uff08\u540d\u79f0\u3001\u6cd5\u4eba\u756a\u53f7\u307e\u305f\u306f\u6240\u5728\u5730\uff09\u300d\u306e\u9805\u76ee\u304c\u3042\u308a\u307e\u3059\u3002\u3053\u3053\u3067\u30af\u30e9\u30a4\u30a2\u30f3\u30c8\u3054\u3068\u306e\u300c\u53ce\u5165\u91d1\u984d\u300d\u300c\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u300d\u3092\u8a18\u8f09\u3059\u308b\u306e\u304c\u57fa\u672c\u7684\u306a\u6d41\u308c\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3.\u78ba\u5b9a\u7a0e\u984d\u306b\u5fdc\u3058\u3066\u9084\u4ed8\u53d7\u53d6\u307e\u305f\u306f\u8ffd\u52a0\u7d0d\u7a0e\u3092\u884c\u3046<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u78ba\u5b9a\u3057\u305f\u3089\u3001\u305d\u308c\u306b\u5fdc\u3058\u3066\u9084\u4ed8\u53d7\u53d6\u307e\u305f\u306f\u8ffd\u52a0\u7d0d\u7a0e\u3092\u884c\u3044\u307e\u3059\u3002<\/strong>\u57fa\u672c\u7684\u306b\u6e90\u6cc9\u5fb4\u53ce\u984d\u3068\u3001\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u304c\u4e00\u81f4\u3059\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n\n\n\n<p 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class=\"attachment-oc-post-thum size-oc-post-thum wp-post-image\" alt=\"\" \/><\/figure><div class=\"meta inbox\"><p class=\"ttl\" data-labeltext=\"\u95a2\u9023\u8a18\u4e8b\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u8acb\u6c42\u66f8\u306e\u66f8\u304d\u65b9\u3068\u30c6\u30f3\u30d7\u30ec\u30fc\u30c8\uff01\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u5bfe\u5fdc\u65b9\u6cd5\u3082<\/p><time class=\"time__date gf undo\">2025.12.23<\/time><\/div><\/a><\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u30fb\u78ba\u5b9a\u7533\u544a\u306b\u95a2\u3059\u308bQ\uff06A<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u3053\u3053\u3067\u306f\u3001\u30d5\u30ea\u30fc\u30e9\u30f3\u30b9\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u3084\u78ba\u5b9a\u7533\u544a\u306b\u3064\u3044\u3066\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u3068\u56de\u7b54\u3092\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 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