{"id":6990,"date":"2013-02-14T10:19:22","date_gmt":"2013-02-14T01:19:22","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=6990"},"modified":"2025-09-24T13:08:54","modified_gmt":"2025-09-24T04:08:54","slug":"tax-article-10","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/tax-article-10\/","title":{"rendered":"\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044 e\u2010Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u6700\u65b0\u306e\u5e38\u8b58\u3000\u3010\u7b2c\uff11\u56de\u3011\u300c\u5229\u7528\u72b6\u6cc1\u3068\u6982\u8981\u300d"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h4 style=\"text-align: center;\"><strong>\u7a0e\u7406\u58eb\u304c\u77e5\u3063\u3066\u304a\u304d\u305f\u3044<\/strong><\/h4>\n<h4 style=\"text-align: center;\"><strong>e\u2010Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u6700\u65b0\u306e\u5e38\u8b58<\/strong><\/h4>\n<h4 style=\"text-align: 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\/>\n\u3053\u306e\u3088\u3046\u306a\u72b6\u6cc1\u4e0b\u3067\u3001\u3082\u306f\u3084\u7a0e\u7406\u58eb\u306b\u3068\u3063\u3066e-Tax\u306f\u300c\u77e5\u3089\u306a\u3044\u300d\u300c\u3067\u304d\u306a\u3044\u300d\u3067\u306f\u6e08\u307e\u3055\u308c\u306a\u3044\u3082\u306e\u3068\u306a\u308a\u3064\u3064\u3042\u308b\u3002<\/p>\n<p>\u6bce\u5e74\u78ba\u5b9a\u7533\u544a\u6642\u671f\u306b\u884c\u308f\u308c\u308b\u7121\u6599\u7a0e\u52d9\u76f8\u8ac7\u4f1a\u306b\u304a\u3044\u3066\u3082\u3001\u3059\u3067\u306b\u5168\u4ef6e-Tax\u5bfe\u5fdc\u306b\u79fb\u884c\u3057\u3064\u3064\u3042\u308b\u3002\u56fd\u7a0e\u5e81\u306ee-Tax\u30ad\u30e3\u30f3\u30da\u30fc\u30f3\u306e\u4e00\u74b0\u3068\u3057\u3066\u3001\u9867\u554f\u5148\u304b\u3089\u7a0e\u7406\u58eb\u3078\u201c\u96fb\u5b50\u7533\u544a\u306e\u4f9d\u983c\u66f8\u201d\u306a\u308b\u3082\u306e\u3092\u6e21\u3059\u3088\u3046\u3001\u4f1a\u793e\u306b\u50cd\u304d\u304b\u3051\u308b\u52d5\u304d\u3082\u3042\u308b\u3002<\/p>\n<p>\u307e\u305f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u96fb\u5b50\u7533\u544a\u306b\u3088\u3089\u306a\u304b\u3063\u305f\u3053\u3068\u3067\u9084\u4ed8\u3055\u308c\u308b\u307e\u3067\u306e\u671f\u9593\u304c\u9577\u304f\u306a\u3063\u3066\u3057\u307e\u3044\u3001\u7533\u544a\u5831\u916c\u306e\u6e1b\u984d\u3092\u8981\u6c42\u3055\u308c\u305f\u3068\u3044\u3046\u30a8\u30d4\u30bd\u30fc\u30c9\u3082\u3042\u308b\u3088\u3046\u3060\u3002<br 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\/>\n\u6b21\u306b\u7b2c\uff12\u56de\u3067\u306f\u3001\u5b9f\u969b\u306e\u5c0e\u5165\u30d5\u30ed\u30fc\u3092\u78ba\u8a8d\u3057\u3001e-Tax\u5c0e\u5165\u306e\u610f\u601d\u6c7a\u5b9a\u306b\u76f4\u63a5\u95a2\u9023\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u8aac\u660e\u3059\u308b\u3002<br \/>\n\u6700\u7d42\u56de\u3067\u3042\u308b\u7b2c\uff13\u56de\u3067\u306f\u3001\u5b9f\u52d9\u4e0a\u306e\u5931\u6557\u8ac7\u3084Q&amp;A\u3092\u53d6\u308a\u4e0a\u3052\u3066\u3044\u304f\u3053\u3068\u3068\u3059\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25a0\uff11\u3000\u3010e-Tax\u306e\u5229\u7528\u72b6\u6cc1\u3011<\/strong><\/h4>\n<p><a href=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/ff6962d1290c31311eb5bbcb66333d04.png\" target=\"_blank\" rel=\"noopener\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-6991\" src=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/ff6962d1290c31311eb5bbcb66333d04.png\" alt=\"\" width=\"650\" height=\"436\" srcset=\"https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/ff6962d1290c31311eb5bbcb66333d04.png 949w, https:\/\/profession-net.com\/professionjournal\/wp-content\/uploads\/sites\/2\/2013\/02\/ff6962d1290c31311eb5bbcb66333d04-300x201.png 300w\" sizes=\"(max-width: 650px) 100vw, 650px\" \/><\/a><br \/>\n<span style=\"font-size: 12px;\"><strong>\u3000\u3000<\/strong>\u56fd\u7a0e\u5e81\u30d7\u30ec\u30b9\u30ea\u30ea\u30fc\u30b9\u300c\u5e73\u621023\u5e74\u5ea6\u306b\u304a\u3051\u308be-Tax\u306e\u5229\u7528\u72b6\u6cc1\u306b\u3064\u3044\u3066\u300d<br \/>\n<strong>\u3000\u3000<\/strong>\uff08\u30aa\u30f3\u30e9\u30a4\u30f3\u5229\u7528\u62e1\u5927\u884c\u52d5\u8a08\u753b\u306e\u91cd\u70b9 15 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\/>\n\u96fb\u5b50\u7533\u544a\u304c\u5f53\u305f\u308a\u524d\u3068\u306a\u308b\u6642\u4ee3\u3082\u8fd1\u3044\u306e\u304b\u3082\u3057\u308c\u306a\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4><strong>\u25a0\uff12\u3000\u3010e-Tax\u3067\u884c\u3048\u308b\u7533\u544a\u30fb\u5c4a\u51fa\u95a2\u9023\u53ca\u3073\u7d0d\u7a0e\u3011<\/strong><\/h4>\n<p>e-Tax\u3092\u884c\u3046\u30c4\u30fc\u30eb\u3068\u3057\u3066\u306f\u3001<br \/>\n\u2460\u3000\u56fd\u7a0e\u5e81\u306e\u63d0\u4f9b\u3059\u308be-Tax\u30bd\u30d5\u30c8<br \/>\n\u2461\u3000\u5e02\u8ca9\u306e\u7533\u544a\u30bd\u30d5\u30c8<br \/>\n\u306e\uff12\u3064\u304c\u3042\u308b\u3002<\/p>\n<p>\u672c\u7a3f\u3067\u306f\u3001\u2460\u306ee-Tax\u30bd\u30d5\u30c8\u306b\u3066\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3082\u306e\u3092\u524d\u63d0\u3068\u3057\u3066\u3044\u308b\u3002<br \/>\n\u5e02\u8ca9\u306e\u7533\u544a\u30bd\u30d5\u30c8\u306b\u3064\u3044\u3066\u306f\u3001\u7533\u544a\u306f\u3067\u304d\u308b\u304c\u5c4a\u51fa\u95a2\u9023\u306f\u975e\u5bfe\u5fdc\u3001\u3042\u308b\u3044\u306f\u7533\u544a\u306b\u52a0\u3048\u5c4a\u51fa\u95a2\u9023\u306f\u4e00\u90e8\u306e\u307f\u5bfe\u5fdc\u3001\u4fee\u6b63\u7533\u544a\u306f\u975e\u5bfe\u5fdc\u306a\u3069\u3001\u30e1\u30fc\u30ab\u30fc\u3084\u88fd\u54c1\u306b\u3088\u308b\u5dee\u7570\u304c\u3042\u308b\u305f\u3081\u3001\u5b9f\u969b\u306e\u5c0e\u5165\u306b\u3042\u305f\u3063\u3066\u306f\u5229\u7528\u53ef\u80fd\u30b5\u30fc\u30d3\u30b9\u306e\u78ba\u8a8d\u3092\u3055\u308c\u305f\u3044\u3002<\/p>\n<h4>\uff11\u3000\u7533\u544a<\/h4>\n<p>\u6240\u5f97\u7a0e\u3001\u6cd5\u4eba\u7a0e\uff08\u5fa9\u8208\u7279\u5225\u6cd5\u4eba\u7a0e\u542b\u3080\uff09\u3001\u8d08\u4e0e\u7a0e\u3001\u6d88\u8cbb\u7a0e\u53ca\u3073\u5730\u65b9\u6d88\u8cbb\u7a0e\u3001\u9152\u7a0e\u3001\u5370\u7d19\u7a0e\u306e\u7533\u544a<br \/>\n\u203b\u305f\u3060\u3057\u3001\u6b7b\u4ea1\u3057\u305f\u8005\u306e\u6240\u5f97\u7a0e\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3001\u76f8\u7d9a\u7a0e\u306f\u975e\u5bfe\u5fdc<\/p>\n<h4>\uff12\u3000\u5c4a\u51fa\u95a2\u9023<\/h4>\n<p>\u5168\u7a0e\u76ee\u306e\u4e3b\u306a\u7533\u8acb\u30fb\u5c4a\u51fa\u3001\u7d0d\u7a0e\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u8acb\u6c42\u3001\u6cd5\u5b9a\u8abf\u66f8\u306e\u4f5c\u6210\u306a\u3069\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<br \/>\n\u4e3b\u8981\u306a\u5185\u5bb9\u306f\u4e0b\u8a18\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<p><strong>\uff08\uff11\uff09\u3000\u6240\u5f97\u7a0e\u95a2\u9023<\/strong><br \/>\n\u500b\u4eba\u4e8b\u696d\u306e\u958b\u5ec3\u696d\u7b49\u5c4a\u51fa\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u3001\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u511f\u5374\u65b9\u6cd5\u306e\u5c4a\u51fa\u3001\u7d66\u4e0e\u652f\u6255\u4e8b\u52d9\u6240\u7b49\u306e\u958b\u8a2d\u7b49\u5c4a\u51fa\u3001\u6e90\u6cc9\u6240\u5f97\u7a0e\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u306e\u627f\u8a8d\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u3001\u7d0d\u7a0e\u5730\u306e\u7570\u52d5\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3001\u4e88\u5b9a\u7d0d\u7a0e\u984d\u306e\u6e1b\u984d\u7533\u8acb\u306a\u3069<\/p>\n<p><strong>\uff08\uff12\uff09\u3000\u6cd5\u4eba\u7a0e\u95a2\u9023<\/strong><br \/>\n\u8a2d\u7acb\u5c4a\u51fa\u3001\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u3001\u7533\u544a\u671f\u9650\u306e\u5ef6\u9577\u7533\u8acb\u3001\u7570\u52d5\u5c4a\u51fa\u66f8\u3001\u6b20\u640d\u91d1\u306e\u7e70\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\u8acb\u6c42\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u3001\u4e8b\u524d\u78ba\u5b9a\u7d66\u4e0e\u306b\u95a2\u3059\u308b\u5c4a\u51fa\u306a\u3069<\/p>\n<p><strong>\uff08\uff13\uff09\u3000\u6d88\u8cbb\u7a0e\u95a2\u9023<\/strong><br \/>\n\u65b0\u8a2d\u6cd5\u4eba\u306b\u8a72\u5f53\u3059\u308b\u65e8\u306e\u5c4a\u51fa\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u3001\u7c21\u6613\u8ab2\u7a0e\u9078\u629e\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u3001\u8ab2\u7a0e\u671f\u9593\u7279\u4f8b\u9078\u629e\u30fb\u5909\u66f4\u5c4a\u51fa\u3001\u8ab2\u7a0e\u58f2\u4e0a\u5272\u5408\u306b\u6e96\u305a\u308b\u5272\u5408\u306e\u9069\u7528\uff08\u4e0d\u9069\u7528\uff09\u5c4a\u51fa\u3001\u66f4\u6b63\u306e\u8acb\u6c42\u306a\u3069<\/p>\n<p><strong>\uff08\uff14\uff09\u3000\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u95a2\u9023<\/strong><br \/>\n\u76f8\u7d9a\u7a0e\u30fb\u8d08\u4e0e\u7a0e\u3068\u3082\u306b\u66f4\u6b63\u306e\u8acb\u6c42\u3001\u7d0d\u7a0e\u7ba1\u7406\u4eba\uff08\u89e3\u4efb\uff09\u5c4a\u51fa\u306e\uff13\u3064\u306e\u307f<\/p>\n<p><strong>\uff08\uff15\uff09\u3000\u6cd5\u5b9a\u8abf\u66f8\u95a2\u9023<\/strong><br \/>\n\u7d66\u4e0e\u6240\u5f97\u306e\u6e90\u6cc9\u5fb4\u53ce\u7968\u7b49\u306e\u6cd5\u5b9a\u8abf\u66f8\u53ca\u3073\u5408\u8a08\u8868\u3001\u914d\u5f53\u30fb\u5270\u4f59\u91d1\u306e\u5206\u914d\u53ca\u3073\u57fa\u91d1\u5229\u606f\u306e\u652f\u6255\u8abf\u66f8\u53ca\u3073\u5408\u8a08\u8868\u306a\u3069<\/p>\n<p><strong>\uff08\uff16\uff09\u3000\u305d\u306e\u4ed6<\/strong><br \/>\n\u9152\u7a0e\u95a2\u9023\u3084\u9593\u63a5\u8af8\u7a0e\u95a2\u9023\u306e\u7533\u8acb\u30fb\u5c4a\u51fa\u3001\u7d0d\u7a0e\u8a3c\u660e\u66f8\u306e\u4ea4\u4ed8\u8acb\u6c42\u306a\u3069<\/p>\n<h4>\uff13\u3000\u7d0d\u7a0e<\/h4>\n<p>\u96fb\u5b50\u7d0d\u7a0e\u3068\u306f\u3001\u91d1\u878d\u6a5f\u95a2\u7a93\u53e3\u307e\u3067\u51fa\u5411\u304b\u305a\u30aa\u30f3\u30e9\u30a4\u30f3\u306b\u3066\u7d0d\u7a0e\u3092\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u30b7\u30b9\u30c6\u30e0\u3067\u3042\u308a\u3001\u5927\u304d\u304f\u5206\u985e\u3059\u308b\u3068\u300c\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u300d\u300c\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u7b49\u306b\u3088\u308b\u7d0d\u4ed8\u300d\u306e\uff12\u3064\u304c\u3042\u308b\u3002<br \/>\n\u4ee5\u4e0b\u3001\u305d\u308c\u305e\u308c\u306e\u7279\u8272\u3068\u5fc5\u8981\u624b\u7d9a\u3092\u78ba\u8a8d\u3059\u308b\u3002<\/p>\n<p style=\"margin-bottom: 3px;\"><strong>\uff08\uff11\uff09\u3000\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306b\u3088\u308b\u7d0d\u7a0e\u306e\u5834\u5408<\/strong><br \/>\n\u4e3b\u306a\u7279\u8272\u7b49\u306f\u4ee5\u4e0b\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:14px; line-height:24px;background-color:#FFFFFF;color:#000000;border-color:#FF8C00;\">\n\t\t<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2460\u3000\u96fb\u5b50\u7533\u544a\u3068\u9023\u52d5\u3057\u305f\u7d0d\u7a0e\u65b9\u6cd5\u3067\u3042\u308b\uff08\u96fb\u5b50\u7533\u544a\u672a\u5bfe\u5fdc\u306e\u7a0e\u76ee\u306b\u3064\u3044\u3066\u306f\u3001\u7d0d\u4ed8\u60c5\u5831\u30c7\u30fc\u30bf\u9001\u4fe1\u3068\u306e\u9023\u52d5\uff09\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2461\u3000\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u53e3\u5ea7\u7b49\u306e\u958b\u8a2d\u304c\u4e0d\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2462\u3000\u7a0e\u7406\u58eb\u306e\u4ee3\u7406\u9001\u4fe1\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u306e\u7d0d\u7a0e\u624b\u7d9a\u306f\u4e0d\u8981\u3068\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2463\u3000\u7a0e\u52d9\u7f72\u3078\u306e\u4e8b\u524d\u5c4a\u51fa\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 10px; text-indent: -15px; margin-bottom: 3px;\">\u2464\u3000\u5168\u7a0e\u76ee\u306e\u7d0d\u7a0e\u304c\u53ef\u80fd\u3067\u3042\u308b\u3002<\/p>\n<\/div>\n<p>\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u306e\u5834\u5408\u3001e-Tax\u306b\u3066\u96fb\u5b50\u7533\u544a\uff08\u53c8\u306f\u7d0d\u4ed8\u60c5\u5831\u30c7\u30fc\u30bf\u9001\u4fe1\uff09\u3092\u884c\u3046\u3068\u3001\u30e1\u30c3\u30bb\u30fc\u30b8\u30dc\u30c3\u30af\u30b9\u306b\u53d7\u4fe1\u901a\u77e5\u304c\u683c\u7d0d\u3055\u308c\u308b\u3002\u305d\u306e\u30e1\u30c3\u30bb\u30fc\u30b8\u306e\u300c\u5373\u6642\u7d0d\u4ed8\u300d\u53c8\u306f\u300c\u671f\u9650\u3092\u6307\u5b9a\u3057\u3066\u7d0d\u4ed8\u300d\u304b\u3089\u9078\u629e\u3057\u3001\u30ef\u30f3\u30af\u30ea\u30c3\u30af\u64cd\u4f5c\u3067\u7d0d\u7a0e\u307e\u3067\u884c\u3046\u3053\u3068\u304c\u3067\u304d\u308b\u3002<\/p>\n<p>\u306a\u304a\u3001\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u3092\u5229\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4e8b\u524d\u306b\uff11\u30f6\u6708\u7a0b\u5ea6\u306e\u4f59\u88d5\u3092\u3082\u3063\u3066\u7a0e\u52d9\u7f72\u3078\u306e\u66f8\u9762\u306b\u3088\u308b\u5c4a\u51fa\uff08\u300c<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/nozei-shomei\/annai\/24100030\/index.htm\" target=\"_blank\" rel=\"noopener\">\u30c0\u30a4\u30ec\u30af\u30c8\u7d0d\u4ed8\u5229\u7528\u5c4a\u51fa\u66f8<\/a>\u300d\uff09\u304c\u5fc5\u8981\u3067\u3042\u308b\u3002<br \/>\n\u5229\u7528\u53ef\u80fd\u91d1\u878d\u6a5f\u95a2\u306b\u3064\u3044\u3066\u306f<a title=\"\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"http:\/\/www.nta.go.jp\/tetsuzuki\/shinsei\/annai\/nozei-shomei\/annai\/24100030\/kinyu.htm\" target=\"_blank\" rel=\"noopener\">\u56fd\u7a0e\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<\/a>\u306b\u3066\u78ba\u8a8d\u3067\u304d\u3001\u767b\u9332\u5fc5\u8981\u65e5\u6570\u306e\u76ee\u5b89\u3082\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u3001\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3092\u3059\u308b\u3068\u3088\u3044\u3002<\/p>\n<p style=\"margin-bottom: 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