{"id":270140,"date":"2025-09-16T17:20:42","date_gmt":"2025-09-16T08:20:42","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270140"},"modified":"2025-09-16T17:21:53","modified_gmt":"2025-09-16T08:21:53","slug":"tax-report-109","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-109\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u77f3\u5ddd\u770c\u8f2a\u5cf6\u5e02\u3001\u73e0\u6d32\u5e02\u3001\u9cf3\u73e0\u90e1\u7a74\u6c34\u753a\u53ca\u3073\u9cf3\u73e0\u90e1\u80fd\u767b\u753a\u306e\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c\uff17\u5e7410\u670831\u65e5\u306b\uff5e\u4eca\u56de\u306e\u544a\u793a\u3092\u3082\u3063\u3066\u5ef6\u9577\u63aa\u7f6e\u306f\u5168\u3066\u7d42\u4e86\u3078\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#666699;border-color:#666699;\">\n\t\t<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4f1a\u54e1\u4ee5\u5916\u306e\u65b9\u3082\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<\/p>\n<\/div>\n<h5 style=\"text-align: left;\"><strong style=\"color: #993366;\">\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u77f3\u5ddd\u770c\u8f2a\u5cf6\u5e02\u3001\u73e0\u6d32\u5e02\u3001\u9cf3\u73e0\u90e1\u7a74\u6c34\u753a\u53ca\u3073\u9cf3\u73e0\u90e1\u80fd\u767b\u753a\u306e<br \/>\n\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u4fc2\u308b\u56fd\u7a0e\u306e\u7533\u544a\u671f\u9650\u306f\u4ee4\u548c\uff17\u5e7410\u670831\u65e5\u306b<\/strong><\/h4>\n<h5 style=\"text-align: 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title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/kokuji\/pdf\/0025009-004.pdf\" target=\"_blank\" rel=\"noopener\">\u544a\u793a\u3055\u308c\u305f<\/a>\u3002<\/p>\n<p>\u3053\u308c\u306b\u3088\u308a\u3001\u77f3\u5ddd\u770c\u30fb\u5bcc\u5c71\u770c\u306b\u7d0d\u7a0e\u5730\u306e\u3042\u308b\u500b\u4eba\u30fb\u6cd5\u4eba\u306e\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u964d\u306b\u5230\u6765\u3059\u308b\u56fd\u7a0e\u306b\u95a2\u3059\u308b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u306e\u671f\u9650\u3092\u5ef6\u9577\u3059\u308b\u63aa\u7f6e\u306f\u3001\u4eca\u56de\u306e\u544a\u793a\u3092\u3082\u3063\u3066\u5168\u3066\u7d42\u4e86\u3059\u308b\u3053\u3068\u3068\u306a\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306e\u5f71\u97ff\u306b\u3088\u308a\u671f\u65e5\u307e\u3067\u306b\u7533\u544a\u30fb\u7d0d\u4ed8\u7b49\u304c\u3067\u304d\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u306b\u7533\u8acb\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u3053\u3068\u306b\u3088\u308a\u3001\u5f15\u304d\u7d9a\u304d\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u306f\u53ef\u80fd\u3067\u3042\u3063\u3066\u3082\u3001\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u3088\u308a\u8ca1\u7523\u306b\u76f8\u5f53\u306a\u640d\u5931\u3092\u53d7\u3051\u305f\u5834\u5408\u3084\u56fd\u7a0e\u3092\u4e00\u6642\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u56f0\u96e3\u306a\u5834\u5408\u306b\u306f\u3001\u6240\u8f44\u7a0e\u52d9\u7f72\u9577\u3078\u306e\u7533\u8acb\u306b\u3088\u308a\u3001\u539f\u5247\u3068\u3057\u3066\uff11\u5e74\u4ee5\u5185\u306e\u7bc4\u56f2\u3067\u7d0d\u7a0e\u306e\u7336\u4e88\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u63aa\u7f6e\u306f\u7d99\u7d9a\u3055\u308c\u308b\u3002<\/p>\n<p>\u305d\u306e\u307b\u304b\u3001\u540c\u3058\u304f\uff19\u670812\u65e5\u4ed8\u3051\u3067\u3001\u77f3\u5ddd\u770c\u8f2a\u5cf6\u5e02\u3001\u73e0\u6d32\u5e02\u3001\u9cf3\u73e0\u90e1\u7a74\u6c34\u753a\u53ca\u3073\u9cf3\u73e0\u90e1\u80fd\u767b\u753a\u306b\u304a\u3051\u308b\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u4fc2\u308b\u5be9\u67fb\u8acb\u6c42\u306e\u671f\u9650\u5ef6\u9577\u63aa\u7f6e\u306b\u3064\u3044\u3066\u3082\u4ee4\u548c\uff17\u5e7410\u670831\u65e5\u3092\u671f\u9650\u3068\u3059\u308b\u3053\u3068\u53ca\u3073\u52b4\u50cd\u4fdd\u967a\u6599\u3001\u969c\u5bb3\u8005\u96c7\u7528\u7d0d\u4ed8\u91d1\u306a\u3069\u306e\u7533\u544a\u30fb\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u5f8c\u306e\u671f\u9650\u3082\u540c\u65e5\u3068\u3059\u308b\u3053\u3068\u304c\u3001\u4e0b\u8a18\u306e\u3068\u304a\u308a\u516c\u8868\u3055\u308c\u3066\u3044\u308b\u3002<br 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rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u95a2\u4fc2\u77f3\u5ddd\u770c\u5965\u80fd\u767b\uff12\u5e02\uff12\u753a\u306b\u304a\u3051\u308b\u52b4\u50cd\u4fdd\u967a\u6599\u3001\u969c\u5bb3\u8005\u96c7\u7528\u7d0d\u4ed8\u91d1\u306a\u3069\u306e\u3001\u7533\u544a\u30fb\u7d0d\u671f\u9650\u306e\u5ef6\u9577\u5f8c\u306e\u671f\u9650\u3092\u4ee4\u548c\uff17\u5e7410\u670831\u65e5\u3068\u6c7a\u5b9a\u3057\u3001\u5ef6\u9577\u63aa\u7f6e\u306f\u7d42\u4e86\u3057\u307e\u3059<\/a>\u300d<\/li>\n<\/ul>\n<\/div><\/div>\n<p>\u305d\u306e\u307b\u304b\u3001\u4e0a\u8a18\u544a\u793a\u306b\u4f34\u3044\u5730\u65b9\u7a0e\u306b\u4fc2\u308b\u7533\u544a\u7b49\u306e\u671f\u9650\u306e\u5ef6\u9577\u7b49\u306b\u3064\u3044\u3066\u3082\u7dcf\u52d9\u7701\u3088\u308a\u4e0b\u8a18\u306e\u3068\u304a\u308a\u901a\u77e5\u304c\u884c\u308f\u308c\u3066\u3044\u308b\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n\u3010\u53c2\u8003\u3011\u3000\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u7dcf\u52d9\u7701\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.soumu.go.jp\/menu_kyotsuu\/important\/kinkyu02_000618.html\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\uff082024\u5e74\uff09\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u3088\u308b\u88ab\u707d\u7d0d\u7a0e\u8005\u306b\u5bfe\u3059\u308b\u671f\u9650\u306e\u5ef6\u9577\u306b\u3064\u3044\u3066\uff08\u901a\u77e5\uff09\uff08\u4ee4\u548c\uff17\u5e74\uff19\u670812\u65e5\uff09<\/a>\u300d<br \/>\n<\/div><\/div>\n<h4 style=\"text-align: center;\"><span style=\"color: #808080;\"><strong>\uff0a\u3000\u3000\u3000\uff0a\u3000\u3000\u3000\uff0a<\/strong><\/span><\/h4>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\n<p style=\"margin-bottom: 3px;\">\u3010\u53c2\u8003\u3011\u3000\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/p>\n<p style=\"margin-bottom: 3px;\">\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/r6\/noto\/index.htm\" target=\"_blank\" rel=\"noopener\">\u4ee4\u548c\uff16\u5e74\u80fd\u767b\u534a\u5cf6\u5730\u9707\u306b\u95a2\u3059\u308b\u304a\u77e5\u3089\u305b<\/a>\u300d<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\">\u30fb\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/saigai\/r6\/noto\/pdf\/0025009-007_02.pdf\" target=\"_blank\" 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