{"id":202640,"date":"2020-05-21T10:18:44","date_gmt":"2020-05-21T01:18:44","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=202640"},"modified":"2022-09-15T11:10:34","modified_gmt":"2022-09-15T02:10:34","slug":"corporation-article-884","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/corporation-article-884\/","title":{"rendered":"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c14\u56de\u3011\u300c\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5 style=\"text-align: center;\"><span style=\"color: #cd5c5c;\"><strong>\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009<\/strong><\/span><\/h5>\n<h3 style=\"text-align: center;\"><strong>\u5f79\u54e1\u5831\u916c<span style=\"font-size: 18px;\">\u306e<\/span>\u7a0e\u52d9<\/strong><\/h3>\n<h4 style=\"text-align: center;\"><strong>\u3010\u7b2c14\u56de\u3011<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>\u300c\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u304b\u5426\u304b\u306e\u5224\u65ad\u300d<\/strong><\/h4>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u7a0e\u7406\u58eb\u3000<strong>\u4e2d\u5c3e\u3000\u96bc\u5927<\/strong><\/p>\n<p>&nbsp;<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006eb0;\">\n\t\t<h3 style=\"padding: 10px; border: 3px solid #006eb0; background-color: #f0f8ff; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong><span style=\"color: #006eb0;\">\u3010 \u8cea \u554f \u3011<\/span><br \/>\n<\/strong><\/h3>\n<p><a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c13\u56de\u3011\u300c\u696d\u7e3e\u60aa\u5316\u6642\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-874\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306b\u5f15\u304d\u7d9a\u304d\u3001\u696d\u7e3e\u60aa\u5316\u6642\u306e\u5bfe\u5fdc\u306b\u3064\u3044\u3066\u8cea\u554f\u3055\u305b\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u5f53\u793e\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u62e1\u5927\u306b\u3088\u308a\u78ba\u5b9f\u306b\u696d\u7e3e\u304c\u60aa\u5316\u3059\u308b\u898b\u901a\u3057\u3067\u3042\u308b\u305f\u3081\u3001\u5f79\u54e1\u5831\u916c\u306e\u6e1b\u984d\u3092\u6c7a\u8b70\u3057\u3066\u3044\u308b\u306e\u306f<a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c13\u56de\u3011\u300c\u696d\u7e3e\u60aa\u5316\u6642\u306b\u304a\u3051\u308b\u30b9\u30c8\u30c3\u30af\u30fb\u30aa\u30d7\u30b7\u30e7\u30f3\u5236\u5ea6\u5c0e\u5165\u30e1\u30ea\u30c3\u30c8\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-874\/\" target=\"_blank\" rel=\"noopener\">\u524d\u56de<\/a>\u306e\u3068\u304a\u308a\u3067\u3059\u3002\u00a0\u4e00\u90e8\u306e\u90fd\u5e02\u570f\u3067\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u304c\u672a\u3060\u89e3\u9664\u3055\u308c\u3066\u3044\u306a\u3044\u3053\u3068\u3082\u3001\u696d\u7e3e\u60aa\u5316\u4e88\u6e2c\u306b\u62cd\u8eca\u3092\u304b\u3051\u308b\u7d50\u679c\u3068\u306a\u308a\u305d\u3046\u3067\u3059\u3002<\/p>\n<p>\u4eca\u56de\u4f3a\u3044\u305f\u3044\u306e\u306f\u3001\u3053\u306e\u305f\u3073\u306e\u5f79\u54e1\u5831\u916c\u6e1b\u984d\u6c7a\u8b70\u304c\u3044\u308f\u3086\u308b\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u3001\u6539\u5b9a\u524d\u3068\u6539\u5b9a\u5f8c\u306e\u5f79\u54e1\u7d66\u4e0e\u306f\u305d\u308c\u305e\u308c\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f79\u54e1\u7d66\u4e0e\u306b\u95a2\u3057\u3066\u3001\u696d\u7e3e\u60aa\u5316\u6642\u306b\u8a72\u5f53\u3057\u305d\u3046\u306a\u4ed6\u306e\u53d6\u6271\u3044\u306b\u3064\u3044\u3066\u3082\u6559\u3048\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<\/div>\n<p><!--more--><br \/>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#942343;\">\n\t\t<h3 style=\"padding: 10px; border: 3px solid #942343; background-color: #fdf5e6; border-radius: 10px; margin-bottom: 20px; text-align: center;\"><strong><span style=\"color: #942343;\">\u3010 \u56de \u7b54 \u3011<\/span><br \/>\n<\/strong><\/h3>\n<p>\u591a\u304f\u306e\u5834\u5408\u306f\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3057\u3001\u305d\u308c\u305e\u308c\u304c\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u304c\u53ef\u80fd\u3060\u3068\u601d\u308f\u308c\u307e\u3059\u3002<\/p>\n<p>\u307e\u305f\u3001\u5f53\u8a72\u4e8b\u60c5\u306f\u3001\u4e8b\u524d\u78ba\u5b9a\u5c4a\u51fa\u7d66\u4e0e\u306e\u5909\u66f4\u306b\u304a\u3044\u3066\u3082\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u5f53\u305f\u308b\u3068\u8003\u3048\u3089\u308c\u307e\u3059\u3002<\/p>\n<\/div>\n<h3 style=\"text-align: center;\"><span style=\"color: #008080;\"><strong>\u25cb\u25cf\u25cb\u25cf \u89e3 \u8aac \u25cf\u25cb\u25cf\u25cb<\/strong><\/span><\/h3>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff11\uff09\u3000\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531<\/strong><\/h4>\n<p>\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u304c\u3001\u5f79\u54e1\u306e\u300c\u304a\u624b\u76db\u308a\u9632\u6b62\u898f\u5b9a\u300d\u3068\u3057\u3066\u6a5f\u80fd\u3057\u3001\u305d\u306e\u8981\u4ef6\u5145\u8db3\u306b\u3088\u308a\u6063\u610f\u6027\u306e\u6392\u9664\u304c\u62c5\u4fdd\u3055\u308c\u3066\u3044\u308b\u3068\u3057\u3066\u640d\u91d1\u7b97\u5165\u3067\u304d\u308b\u70b9\u306f\u3001<a title=\"\u3008\u30dd\u30a4\u30f3\u30c8\u89e3\u8aac\u3009\u5f79\u54e1\u5831\u916c\u306e\u7a0e\u52d9\u3000\u3010\u7b2c11\u56de\u3011\u300c\u5f79\u54e1\u306b\u4e0d\u6b63\u304c\u3042\u3063\u305f\u5834\u5408\u306b\u60f3\u5b9a\u3055\u308c\u308b\u7a0e\u52d9\u4e0a\u306e\u8ad6\u70b9\u300d\" href=\"https:\/\/profession-net.com\/professionjournal\/corporation-article-858\/\" target=\"_blank\" rel=\"noopener\">\u3010\u7b2c11\u56de\u3011<\/a>\u306e\u901a\u308a\u3067\u3042\u308b\u3002\u3053\u306e\u70b9\u3001\u5b9a\u6642\u6539\u5b9a\u4ee5\u5916\u306b\u3001\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u306e\u8981\u4ef6\u3092\u6e80\u305f\u3057\u306a\u304c\u3089\u6539\u5b9a\u304c\u8a8d\u3081\u3089\u308c\u308b\u4e8b\u7531\u306e\uff11\u3064\u306b\u3001\u300c\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u300d\u304c\u3042\u308b\u3002<\/p>\n<p>\u3053\u308c\u306f\u3001\u300c\u7d4c\u55b6\u306e\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u3053\u3068\u305d\u306e\u4ed6\u3053\u308c\u306b\u985e\u3059\u308b\u7406\u7531\u300d\u306b\u8a72\u5f53\u3059\u308b\u6539\u5b9a\u3067\u3042\u308c\u3070\u5b9a\u671f\u540c\u984d\u7d66\u4e0e\u3068\u3055\u308c\u308b\u3082\u306e\u3067\u3042\u308b\uff08\u6cd5\u4ee469\u2460\u4e00\u30cf\uff09\u3002\u305d\u306e\u305f\u3081\u306b\u306f\u3001\u7d4c\u55b6\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3057\u305f\u5834\u5408\u7b49\u3001\u3084\u3080\u3092\u5f97\u305a\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u305b\u3056\u308b\u3092\u5f97\u306a\u3044\u5ba2\u89b3\u7684\u4e8b\u60c5\u304c\u3042\u308b\u3053\u3068\u304c\u5fc5\u8981\u3068\u306a\u308a\u3001\u5358\u306a\u308b\u8cc7\u91d1\u7e70\u308a\u306e\u60aa\u5316\u3084\u76ee\u6a19\u5024\u672a\u9054\u6210\u7b49\u306f\u3053\u308c\u306b\u8a72\u5f53\u3057\u306a\u3044\u3068\u3055\u308c\u3066\u3044\u308b\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/hojin\/09\/09_02_03.htm\" target=\"_blank\" rel=\"noopener\">\u6cd5\u57fa\u901a\uff19\uff0d\uff12\uff0d13<\/a>\uff09\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u682a\u4e3b\u3084\u50b5\u6a29\u8005\u3001\u53d6\u5f15\u5148\u3068\u306e\u95a2\u4fc2\u306b\u9451\u307f\u3066\u3001\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u7b49\u306e\u5177\u4f53\u7684\u304b\u3064\u5ba2\u89b3\u7684\u4e8b\u60c5\u304c\u5fc5\u8981\u3068\u306a\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u305d\u306e\u6642\u70b9\u3067\u8ca1\u52d9\u72b6\u614b\u304c\u60aa\u5316\u3057\u3066\u3044\u308b\u3068\u306f\u3044\u3048\u306a\u304f\u3068\u3082\u3001\u300c\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u306a\u3069\u306e\u7d4c\u55b6\u6539\u5584\u7b56\u3092\u8b1b\u3058\u306a\u3051\u308c\u3070\u3001\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1\u304b\u3089\u4eca\u5f8c\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u907f\u300d\u3067\u3042\u308b\u5834\u5408\u306b\u306f\u3001\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3002\u305d\u306e\u4ed6\u3001\u591a\u984d\u306e\u640d\u5bb3\u8ce0\u511f\u91d1\u306e\u767a\u751f\u3084\u30ea\u30b3\u30fc\u30eb\u8cbb\u7528\u306e\u652f\u51fa\u304c\u4e0d\u53ef\u907f\u3067\u3042\u308b\u5834\u5408\u7b49\u3082\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3042\u304f\u307e\u3067\u3082\u5ba2\u89b3\u7684\u4e8b\u60c5\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u540c\u69d8\u3060\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff11\uff09<\/span>\u3000\u56fd\u7a0e\u5e81\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf\" target=\"_blank\" rel=\"noopener\">\u5f79\u54e1\u7d66\u4e0e\u306b\u95a2\u3059\u308b\uff31\uff06\uff21\uff08\u5e73\u6210 24 \u5e74\uff14\u6708\u6539\u8a02\u7248\uff09<\/a>\u300d<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/joho-zeikaishaku\/hojin\/qa.pdf#page=4\" target=\"_blank\" rel=\"noopener\">\uff31\uff11\uff0d\uff12<\/a>\u3002<\/span><\/p>\n<p>\u7dcf\u3058\u3066\u3001\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u3044\u3046\u305f\u3081\u306b\u306f\u3001\u3053\u306e\u3088\u3046\u306a\u5ba2\u89b3\u7684\u306a\u4e8b\u60c5\u304c\u3042\u3063\u305f\u3001\u7ffb\u305b\u3070\u5358\u306a\u308b\u5229\u76ca\u8abf\u6574\u76ee\u7684\u306e\u6e1b\u984d\u6539\u5b9a\u3067\u306f\u306a\u3044\u3068\u8aac\u660e\u3067\u304d\u308b\u3088\u3046\u306b\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5fc5\u8981\u3067\u3042\u308b\u304c\u3001\u305d\u306e\u9069\u5426\u306f\u500b\u5225\u306b\u5224\u65ad\u3055\u308c\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 30px; text-indent: -30px;\"><strong>\uff08\uff12\uff09\u3000FAQ\u306e\u516c\u8868<\/strong><\/h4>\n<p>\u305d\u308c\u3067\u306f\u3001\u611f\u67d3\u62e1\u5927\u3057\u3066\u3044\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306b\u3088\u308a\u8cc7\u91d1\u7e70\u308a\u3084\u8ca1\u52d9\u6570\u5024\u304c\u60aa\u5316\u3057\u305f\u3053\u3068\u3092\u53d7\u3051\u3001\u5b9a\u6642\u6539\u5b9a\u4ee5\u5916\u306b\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u3092\u5b9f\u65bd\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\u306f\u3069\u306e\u3088\u3046\u306b\u306a\u308b\u306e\u3060\u308d\u3046\u304b\u3002<\/p>\n<p>\u3053\u306e\u70b9\u3001\u56fd\u7a0e\u5e81\u306f\u300c\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u7b56\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308bFAQ\u300d\u3092\u516c\u8868\u3057\u3066\u304a\u308a\u3001\u5f53\u8a72FAQ\u306f\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u306e\u5f71\u97ff\u3092\u53d7\u3051\u305f\u3053\u3068\u306b\u3088\u3063\u3066\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u6539\u5b9a\u3092\u884c\u3046\u6cd5\u4eba\u306b\u5bfe\u3059\u308b\u53d6\u6271\u3044\u3068\u3057\u3066\u3001\uff12\u3064\u306e\u30b1\u30fc\u30b9\u3092\u4f8b\u793a\u3057\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u306b\u304a\u3051\u308b\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u75c7\u62e1\u5927\u9632\u6b62\u3078\u306e\u5bfe\u5fdc\u3068\u7533\u544a\u3084\u7d0d\u7a0e\u306a\u3069\u306e\u5f53\u9762\u306e\u7a0e\u52d9\u4e0a\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308bFAQ\uff08\u4ee4\u548c\uff12\u5e74\uff13\u6708\uff08\u4ee4\u548c\uff12\u5e74\uff15\u670815\u65e5\u66f4\u65b0\uff09\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: #b22222;\">\uff08\u203b\uff12\uff09<\/span>\u3000\u5f53\u8a72FAQ\u306f\u3053\u308c\u307e\u3067\u306b\u6570\u56de\u66f4\u65b0\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4eca\u5f8c\u3082\u66f4\u65b0\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u30ea\u30f3\u30af\u5148\u306eFAQ\u306b\u3064\u3044\u3066\u306f\u3001\u5e38\u306b\u66f4\u65b0\u306e\u6709\u7121\u3092\u78ba\u8a8d\u3057\u3066\u3044\u305f\u3060\u304d\u305f\u3044\u3002<\/span><\/p>\n<p>FAQ\u306b\u3088\u308c\u3070\u3001<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#B22222;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u30a4\u30d9\u30f3\u30c8\u958b\u50ac\u696d\u3092\u55b6\u3080\u6cd5\u4eba\u304c\u3001\u4e88\u5b9a\u3057\u3066\u3044\u305f\u30a4\u30d9\u30f3\u30c8\u304c\u30ad\u30e3\u30f3\u30bb\u30eb\u3068\u306a\u3063\u305f\u3053\u3068\u306b\u3088\u308a\u4eba\u4ef6\u8cbb\u7b49\u306e\u652f\u6255\u3044\u306b\u7aae\u3057\u305f\u305f\u3081\u3001\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u3092\u884c\u3063\u305f\u5834\u5408\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf#page=37\" target=\"_blank\" rel=\"noopener\">FAQ \u554f\uff16<\/a>\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u89b3\u5149\u5ba2\u3092\u4e3b\u305f\u308b\u58f2\u4e0a\u5148\u3068\u3059\u308b\u6cd5\u4eba\u304c\u3001\u4eca\u5f8c\u306e\u305f\u3081\u306b\u7d4c\u55b6\u6539\u5584\u3092\u56f3\u308b\u4e00\u74b0\u3067\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u3092\u884c\u3046\u5834\u5408\uff08<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/kansensho\/pdf\/faq.pdf#page=38\" target=\"_blank\" rel=\"noopener\">FAQ \u554f\uff17<\/a>\uff09<\/p>\n<\/div>\n<p>\u306e\uff12\u30b1\u30fc\u30b9\u304c\u793a\u3055\u308c\u3066\u304a\u308a\u3001<span style=\"color: #b22222;\">\u2460<\/span>\u306f\u53d6\u5f15\u9280\u884c\u3084\u682a\u4e3b\u3068\u306e\u95a2\u4fc2\u304b\u3089\u3082\u3084\u3080\u3092\u5f97\u305a\u5f79\u54e1\u7d66\u4e0e\u3092\u6e1b\u984d\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u72b6\u6cc1\u306b\u3042\u308b\u5834\u5408\u306f\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3092\u6539\u3081\u3066\u78ba\u8a8d\u3057\u3001<span style=\"color: #b22222;\">\u2461<\/span>\u306f\u5f79\u54e1\u7d66\u4e0e\u306e\u6e1b\u984d\u7b49\u3068\u3044\u3063\u305f\u7d4c\u55b6\u6539\u5584\u7b56\u3092\u8b1b\u3058\u306a\u3051\u308c\u3070\u3001\u5ba2\u89b3\u7684\u306a\u72b6\u6cc1\u304b\u3089\u5224\u65ad\u3057\u3066\u3001\u6025\u6fc0\u306b\u8ca1\u52d9\u72b6\u6cc1\u304c\u60aa\u5316\u3059\u308b\u53ef\u80fd\u6027\u304c\u9ad8\u304f\u3001\u4eca\u5f8c\u306e\u7d4c\u55b6\u72b6\u6cc1\u304c\u8457\u3057\u304f\u60aa\u5316\u3059\u308b\u3053\u3068\u304c\u4e0d\u53ef\u907f\u3067\u3042\u308b\u5834\u5408\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u305f\u3081\u3001\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u306b\u8a72\u5f53\u3059\u308b\u3068\u793a\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u62e1\u5927\u3084\u7dca\u6025\u4e8b\u614b\u5ba3\u8a00\u306e\u5ef6\u9577\u306b\u3088\u308a\u3001\u3044\u308f\u3086\u308b\u300c\u5de3\u7c60\u3082\u308a\u6d88\u8cbb\u300d\u3092\u9664\u304f\u5927\u90e8\u5206\u306e\u7d4c\u6e08\u6d3b\u52d5\u304c\u505c\u6ede\u3057\u3001\u591a\u304f\u306e\u696d\u754c\u3067\u305d\u306e\u9700\u8981\u304c\u56de\u5fa9\u3059\u308b\u898b\u901a\u3057\u3082\u7acb\u3063\u3066\u3044\u306a\u3044\u3068\u601d\u308f\u308c\u308b\u3002\u3053\u306e\u3088\u3046\u306a\u73fe\u72b6\u306b\u9451\u307f\u308b\u3068\u3001\u5f53\u8a72FAQ\u306f\u3001\u65b0\u578b\u30b3\u30ed\u30ca\u30a6\u30a4\u30eb\u30b9\u611f\u67d3\u62e1\u5927\u306e\u5f71\u97ff\u3092\u53d7\u3051\u3066\u696d\u7e3e\u304c\u60aa\u5316\u3057\u305f\u5834\u5408\u306f\u3001\u591a\u304f\u306e\u5834\u5408\u306b\u696d\u7e3e\u60aa\u5316\u6539\u5b9a\u4e8b\u7531\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u5ba2\u89b3\u7684\u4e8b\u60c5\u306b\u5f53\u305f\u308b\u3068\u793a\u3057\u305f\u3068\u3082\u3044\u3048\u305d\u3046\u3067\u3042\u308b<span style=\"font-size: 12px; color: #b22222;\">\uff08\u203b\uff13\uff09<\/span>\u3002<\/p>\n<p style=\"margin-left: 36px; text-indent: -36px; margin-bottom: 20px; margin-top: -20px;\"><span style=\"font-size: 12px;\"><span style=\"color: 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style=\"margin-left: 30px; text-indent: 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class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        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