{"id":270988,"date":"2025-12-04T12:00:05","date_gmt":"2025-12-04T03:00:05","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=270988"},"modified":"2025-12-04T12:00:05","modified_gmt":"2025-12-04T03:00:05","slug":"tax-report-112","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-report-112\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u56fd\u7a0e\u5e81\u304c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\uff5e\u8d08\u7b54\u306b\u4fc2\u308b\u9001\u6599\u306e\u4ea4\u969b\u8cbb\u7b49\u8a72\u5f53\u6027\u306a\u306912\u4e8b\u4f8b\u3092\u8ffd\u52a0\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u56fd\u7a0e\u5e81\u304c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0<\/strong><\/h4>\n<h5 style=\"text-align: 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toggle_\">\n\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\/law\/shitsugi\/01.htm\" target=\"_blank\" rel=\"noopener\">\u300c\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u300d\u306e\u66f4\u65b0<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u306a\u304a\u3001\u65b0\u898f\u63b2\u8f09\u306e12\u4e8b\u4f8b\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3002<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:#B22222;\">\n\t\t<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6240\u5f97\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shotoku\/02\/54.htm\" target=\"_blank\" 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href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/18\/29.htm\" target=\"_blank\" rel=\"noopener\">\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u3068\u88ab\u76f8\u7d9a\u4eba\u5c45\u4f4f\u7528\u5bb6\u5c4b\u306e\u6577\u5730\u7b49\u3092\u305d\u308c\u305e\u308c\u5225\u306e\u76f8\u7d9a\u7b49\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/joto\/20\/07.htm\" target=\"_blank\" rel=\"noopener\">\u540c\u4e00\u5e74\u4e2d\u306b\u53d6\u5f97\u3057\u305f\u76f8\u7d9a\u6642\u7cbe\u7b97\u8ab2\u7a0e\u9069\u7528\u8ca1\u7523\u304c\u8907\u6570\u3042\u308b\u5834\u5408\u306b\u304a\u3051\u308b\u8b72\u6e21\u6240\u5f97\u306e\u53d6\u5f97\u8cbb\u52a0\u7b97\uff08\u4ee4\u548c\uff16\u5e74\uff11\u6708\uff11\u65e5\u4ee5\u5f8c\u306e\u8d08\u4e0e\u306b\u3088\u308a\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u53d6\u6271\u3044\uff09<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 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rel=\"noopener\">\u4ea4\u969b\u8cbb\u7b49\u306e\u7bc4\u56f2\uff08\u8d08\u7b54\u306b\u4fc2\u308b\u9001\u6599\uff09<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/33\/61.htm\" target=\"_blank\" rel=\"noopener\">\u4e00\u5b9a\u306e\u8cc7\u7523\u8a55\u5b9a\u304c\u884c\u308f\u308c\u306a\u3044\u5bfe\u4fa1\u7701\u7565\u578b\u306e\u975e\u9069\u683c\u5206\u5272\uff08\u5206\u793e\u578b\u5206\u5272\uff09\u304c\u884c\u308f\u308c\u305f\u5834\u5408\u306e\u8abf\u6574\u52d8\u5b9a\u306e\u91d1\u984d\u53ca\u3073\u8cc7\u672c\u91d1\u7b49\u306e\u984d<\/a><\/li>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/hojin\/21\/22.htm\" target=\"_blank\" rel=\"noopener\">\u30de\u30f3\u30b7\u30e7\u30f3\u7ba1\u7406\u7d44\u5408\u304c\u533a\u5206\u6240\u6709\u8005\u4ee5\u5916\u306e\u8005\uff08\u5360\u6709\u8005\uff09\u306b\u30de\u30f3\u30b7\u30e7\u30f3\u99d0\u8eca\u5834\u3092\u8cb8\u3057\u4ed8\u3051\u305f\u5834\u5408\u306e\u53ce\u76ca\u4e8b\u696d\u5224\u5b9a<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u6d88\u8cbb\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/shohi\/21\/14.htm\" target=\"_blank\" rel=\"noopener\">\u5024\u5f15\u304d\u306b\u88dc\u586b\u3055\u308c\u308b\u4ea4\u4ed8\u91d1<\/a><\/li>\n<\/ul>\n<p style=\"margin-bottom: 3px;\"><strong>\u3008\u5370\u7d19\u7a0e\u3009<\/strong><\/p>\n<ul>\n<li><a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.nta.go.jp\/law\/shitsugi\/inshi\/19\/48.htm\" target=\"_blank\" rel=\"noopener\">\u5730\u65b9\u516c\u5171\u56e3\u4f53\u306e\u516c\u91d1\u306b\u95a2\u3057\u3001\u6307\u5b9a\u7d0d\u4ed8\u53d7\u8a17\u8005\u304b\u3089\u7d0d\u4ed8\u4e8b\u52d9\u306e\u59d4\u8a17\u3092\u53d7\u3051\u305f\u8005\u304c\u4f5c\u6210\u3059\u308b\u53d7\u53d6\u66f8<\/a><\/li>\n<\/ul>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>\u56fd\u7a0e\u5e81\u306f12\u6708\uff13\u65e5\u4ed8\u3051\u3067\u8cea\u7591\u5fdc\u7b54\u4e8b\u4f8b\u3092\u66f4\u65b0\u3057\u3001\u65b0\u898f\u63b2\u8f09\u4e8b\u4f8b\u4e00\u89a7\u3092\u516c\u8868\u3057\u305f\u3002\u7a0e\u76ee\u7b49\u306f\u3001\u6240\u5f97\u7a0e\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u3001\u8b72\u6e21\u6240\u5f97\u3001\u76f8\u7d9a\u7a0e\u3001\u6cd5\u4eba\u7a0e\u3001\u6d88\u8cbb\u7a0e\u3001\u5370\u7d19\u7a0e\u306e\uff17\u9805\u76ee\u3067\u65b0\u305f\u306b12\u4e8b\u4f8b\u3092\u63b2\u8f09\u3057\u3066\u3044\u308b\u3002<\/p>\n","protected":false},"author":10656,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,177,167,179,289],"tags":[343,411,445,315,340],"backnumber":[],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-04-26 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