{"id":6142,"date":"2023-04-10T18:37:18","date_gmt":"2023-04-10T09:37:18","guid":{"rendered":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/?p=6142"},"modified":"2025-05-28T11:32:17","modified_gmt":"2025-05-28T02:32:17","slug":"difference-between-blue-return-and-white-return","status":"publish","type":"post","link":"https:\/\/suzuki-tax.net\/shacho-kyokasho\/difference-between-blue-return-and-white-return","title":{"rendered":"\u6cd5\u4eba\u306f\u8ff7\u308f\u305a\u9752\u8272\u7533\u544a\u3092\u9078\u307c\u3046\uff01\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\u9055\u3044\u3092\u89e3\u8aac"},"content":{"rendered":"<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u5927\u304d\u306a\u9055\u3044\u306f\u3001<span style=\"color: #ff0000;\">\u4f5c\u6210\u306e\u96e3\u3057\u3055\u3068\u7bc0\u7a0e\u52b9\u679c<\/span>\u3067\u3059\u3002<\/p>\n<p><strong>\u767d\u8272\u7533\u544a\u306e\u65b9\u304c\u7c21\u5358\u3067\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u7bc0\u7a0e\u52b9\u679c\u306f\u5168\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/strong><br \/>\n<strong>\u4e00\u65b9\u3001\u9752\u8272\u7533\u544a\u306f\u77e5\u8b58\u304c\u3042\u308b\u7a0b\u5ea6\u5fc5\u8981\u3068\u3044\u3063\u305f\u96e3\u3057\u3055\u306f\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5206\u7bc0\u7a0e\u52b9\u679c\u304c\u3042\u308a\u307e\u3059\u3002<\/strong><br \/>\n\u307e\u305f\u767d\u8272\u7533\u544a\u304c\u7c21\u5358\u3068\u3044\u3063\u3066\u3082\u3001\u4f5c\u6210\u306e\u624b\u9593\u306f\u9752\u8272\u7533\u544a\u3068\u5909\u308f\u308a\u307e\u305b\u3093\u3002<\/p>\n<p>\u7bc0\u7a0e\u52b9\u679c\u3092\u8003\u3048\u308b\u3068\u3001\u6cd5\u4eba\u306f\u7279\u306b\u9752\u8272\u7533\u544a\u3092\u9078\u3076\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n<div class=\"shortcode_mail_btn\"><a href=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/inquiry\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_contact_new01.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_tel_btn\"><a href=\"tel:0120-998-707\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_phone.png\" alt=\"\"><\/a><\/div>\n<div class=\"shortcode_line_btn\"><a href=\"https:\/\/page.line.me\/265wasdz?oat__id=2926904&openQrModal=true#~\" target=\"_blank\"><img src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2025\/05\/header_line.png\" alt=\"\"><\/a><\/div>\n<h2>\uff11\u3000\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\uff13\u3064\u9055\u3044<\/h2>\n<p>\u6cd5\u4eba\u306e\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236.png\" alt=\"\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u9055\u3044\" width=\"2134\" height=\"619\" class=\"alignnone size-full wp-image-6143\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236.png 2134w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236-300x87.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236-1024x297.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236-768x223.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236-1536x446.png 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/436b1a192bbc2c7e4a2cb0ef9cfe3236-2048x594.png 2048w\" sizes=\"(max-width: 2134px) 100vw, 2134px\" \/><\/p>\n<h3>1\uff0d1\u3010\u96e3\u3057\u3055\u3011\u9752\u8272\u7533\u544a\u306f\u96e3\u3057\u3044\u3001\u767d\u8272\u7533\u544a\u306f\u7c21\u5358<\/h3>\n<p>\u4e8b\u696d\u3092\u884c\u3046\u306b\u3042\u305f\u3063\u3066\u3001\u8272\u3005\u306a\u304a\u91d1\u306e\u6d41\u308c\u3092\u65e5\u3005\u5e33\u7c3f\u4ed8\u3051\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n\u5927\u304d\u306a\u9055\u3044\u306f\u3001<span style=\"color: #ff0000;\">\u5e33\u7c3f\u4ed8\u3051\u304c\u9752\u8272\u7533\u544a\u306e\u65b9\u304c\u8907\u96d1\u3060\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><span class=\"f-marker-w\">\u9752\u8272\u7533\u544a\u306f\u3001<strong>\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u5fc5\u8981\u3067\u4e00\u3064\u306e\u304a\u91d1\u306e\u6d41\u308c\u3092\u8907\u6570\u306e\u8996\u70b9\u304b\u3089\u898b\u3066\u5e33\u7c3f\u4ed8\u3051\u3057\u307e\u3059\u3002<\/strong><\/span><br \/>\n<span class=\"f-marker-y\">\u4e00\u65b9\u767d\u8272\u7533\u544a\u306f<strong><span class=\"f-marker-y\">\u7c3f\u8a18\u306e\u77e5\u8b58\u304c\u306a\u304f\u3066\u3082\u3067\u304d\u3001<\/span><\/strong><strong><span class=\"f-marker-y\">\u5bb6\u8a08\u7c3f\u306e\u3088\u3046\u306b\u7c21\u6613\u7684\u306b\u5e33\u7c3f\u4ed8\u3051\u3057\u307e\u3059\u3002<\/span><\/strong><\/span><strong><span class=\"f-marker-y\"><\/span><\/strong><\/p>\n<h3>1\uff0d2\u3010\u4e8b\u524d\u306e\u5c4a\u51fa\u3011\u9752\u8272\u7533\u544a\u306f\u3044\u308b\u304c\u3001\u767d\u8272\u7533\u544a\u306f\u3044\u3089\u306a\u3044<\/h3>\n<p><strong><\/strong><span class=\"f-marker-w\"><strong>\u9752\u8272\u7533\u544a\u3059\u308b\u306b\u306f\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u7a0e\u52d9\u7f72\u306b\u63d0\u51fa\u3057\u306a\u304f\u3066\u306f\u306a\u308a\u307e\u305b\u3093\u3002<br \/>\n<\/strong><\/span><strong><span class=\"f-marker-y\">\u63d0\u51fa\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u767d\u8272\u7533\u544a\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n<p>\u8a2d\u7acb\u521d\u5e74\u5ea6\u306e\u671f\u9650\u306f\u3001\u8a2d\u7acb\u65e5\u304b\u30893\u304b\u6708\u4ee5\u5185\u3067\u3059\u3002<br \/>\n\u305f\u3060\u3057\u4e8b\u696d\u5e74\u5ea6\u306b\u3088\u3063\u3066\u5c11\u3057\u7570\u306a\u308a\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u56fd\u7a0e\u5e81\u306eHP\u3092\u3054\u89a7\u304f\u3060\u3055\u3044<br \/>\n<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/hojin\/annai\/1554_14.htm\">\uff3b\u624b\u7d9a\u540d\uff3d\u9752\u8272\u7533\u544a\u66f8\u306e\u627f\u8a8d\u306e\u7533\u8acb\uff5c\u56fd\u7a0e\u5e81 <\/a><\/p>\n<p>\uff12\u5e74\u76ee\u4ee5\u964d\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u63d0\u51fa\u3059\u308b\u4e8b\u696d\u5e74\u5ea6\u306e\u958b\u59cb\u65e5\u306e\u524d\u65e5\u304c\u671f\u9650\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>1\uff0d3\u3010\u7bc0\u7a0e\u52b9\u679c\u3011 \u9752\u8272\u7533\u544a\u306f\u3044\u308d\u3044\u308d\u3042\u308b\u304c\u3001\u767d\u8272\u7533\u544a\u306f\u5168\u304f\u306a\u3057<\/h3>\n<p><span style=\"color: #ff0000;\">\u58f2\u4e0a\u304c\u540c\u3058\u3067\u3082\u3001\u7a0e\u91d1\u306e\u984d\u304c\u9752\u8272\u7533\u544a\u306e\u65b9\u304c\u5c11\u306a\u304f\u306a\u308b\u3088\u3046\u30e1\u30ea\u30c3\u30c8\u304c\uff14\u3064\u8a2d\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span>\u4e00\u65b9\u767d\u8272\u7533\u544a\u306b\u306f\u3001\u305d\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u306f\u4e00\u5207\u4e0e\u3048\u3089\u308c\u3066\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u3053\u306e\u7bc0\u7a0e\u52b9\u679c\u304c\u975e\u5e38\u306b\u9ad8\u304f\u3001\u5012\u7523\u306e\u53ef\u80fd\u6027\u3082\u4e0b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u308b\u307b\u3069\u5927\u304d\u306a\u3082\u306e\u306a\u306e\u3067\u3001\u5fc5\u305a\u9752\u8272\u7533\u544a\u3092\u9078\u3093\u3067\u9802\u304d\u305f\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/p>\n<h2>\uff12\u3000\u9b45\u529b\u7684\u306a\u9752\u8272\u7533\u544a\u306e4\u3064\u306e\u30e1\u30ea\u30c3\u30c8<\/h2>\n<p><strong>\u6cd5\u4eba\u306f\u9752\u8272\u7533\u544a\u3092\u5fc5\u305a\u9078\u3076\u3079\u304d\u3067\u3059\u3002<\/strong><br \/>\n\u767d\u8272\u7533\u544a\u306b\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u9752\u8272\u7533\u544a\u306b\u306f\u7bc0\u7a0e\u306b\u7e4b\u304c\u308a\u3001\u5012\u7523\u306e\u30ea\u30b9\u30af\u304c\u6e1b\u308b\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\uff14\u3064\u3082\u3042\u308b\u304b\u3089\u3067\u3059\uff01<\/p>\n<div class=\"attention a-1\"><span style=\"font-size: 13pt;\">\u2460 \u8d64\u5b57\u309210\u5e74\u9593\u7e70\u308a\u8d8a\u3057\u9ed2\u5b57\u3068\u76f8\u6bba\u3067\u304d\u308b<\/span><br \/>\n<span style=\"font-size: 13pt;\">\u2461 \u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u3001\u4e00\u90e8\u306e\u304a\u91d1\u3092\u8fd4\u3057\u3066\u3082\u3089\u3048\u308b<\/span><br \/>\n<span style=\"font-size: 13pt;\">\u2462 30\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3092\u3001\u8cb7\u3063\u305f\u5e74\u306b\u5168\u3066\u7d4c\u8cbb\u5316\u3067\u304d\u308b<\/span><br \/>\n<span style=\"font-size: 13pt;\">\u2463 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\/>\n\u203b\u6cd5\u4eba\u306e\u6240\u5f97\u306f\u3001\u58f2\u4e0a\u306a\u3069\u306e\u76ca\u91d1\u304b\u3089\u539f\u4fa1\u3084\u5bb6\u8cc3\u3068\u3044\u3063\u305f\u640d\u91d1\u3092\u5dee\u3057\u5f15\u3044\u305f\u90e8\u5206\u3067\u3059\u3002<\/p>\n<p>\u305f\u3068\u3048\u3070\u3001\u524d\u5e74\u5ea6\u306b250\u4e07\u5186\u306e\u8d64\u5b57\u3092\u51fa\u3057\u305f\u4f1a\u793e\u304c\u3001\u4eca\u5e74\u5ea6\u306b100\u4e07\u5186\u306e\u9ed2\u5b57\u3092\u51fa\u3057\u305f\u3068\u3057\u307e\u3059\u3002\u62b1\u3048\u3066\u3066\u3044\u305f250\u4e07\u5186\u306e\u8d64\u5b57\u306e\u3046\u3061100\u4e07\u5186\u304c\u9ed2\u5b57\u3068\u76f8\u6bba\u3055\u308c\u3066\u3001\u4eca\u5e74\u5ea6\u306e\u6240\u5f97\u3092\u300c0\u5186\u300d\u306b\u306a\u308a\u307e\u3059\u3002<br \/>\n\u7fcc\u5e74\u5ea6\u3001\u540c\u69d8\u306b100\u4e07\u5186\u306e\u9ed2\u5b57\u3092\u51fa\u3057\u305f\u5834\u5408\u3001\u6b8b\u3063\u305f\u8d64\u5b57100\u4e07\u5186\u5206\u304c\u307e\u305f\u76f8\u6bba\u3055\u308c\u307e\u3059\u3002<br \/>\n<strong>\u6cd5\u4eba\u7a0e\u306f\u300c\u6240\u5f97\u00d7\u7a0e\u7387\u300d\u3067\u8a08\u7b97\u3055\u308c\u308b\u306e\u3067\u30012\u5e74\u95930\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/strong><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001.png\" alt=\"\u8d64\u5b57\u309210\u5e74\u9593\u7e70\u308a\u8d8a\u305b\u308b\" width=\"3257\" height=\"1899\" class=\"alignnone size-full wp-image-6145\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001.png 3257w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001-300x175.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001-1024x597.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001-768x448.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001-1536x896.png 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/f85b2b67f6af6330d028f596f4c3d001-2048x1194.png 2048w\" sizes=\"(max-width: 3257px) 100vw, 3257px\" \/><\/p>\n<p>\u53c2\u8003\uff1a<a href=\"http:\/\/\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\">\u9752\u8272\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u4e8b\u696d\u5e74\u5ea6\u306e\u6b20\u640d\u91d1\u306e\u7e70\u8d8a\u63a7\u9664\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h3>2\uff0d2\u3000\u8d64\u5b57\u304c\u51fa\u305f\u5834\u5408\u3001\u4e00\u90e8\u306e\u304a\u91d1\u3092\u8fd4\u3057\u3066\u3082\u3089\u3048\u308b<\/h3>\n<p>\u8cc7\u672c\u91d1\u306e\u51fa\u8cc7\u984d\u304c1\u5104\u5186\u4ee5\u4e0b\u306e\u4e2d\u5c0f\u4f01\u696d\u306f\u3001<strong>\u524d\u7ae0\u306e\u300c\u8d64\u5b57\u3092\u7e70\u8d8a\u3059\u300d\u306e\u4ee3\u308f\u308a\u306b\u300c\u6cd5\u4eba\u7a0e\u306e\u9084\u4ed8\u300d\u3068\u3044\u3046\u65b9\u6cd5\u3082\u9078\u3079\u307e\u3059\u3002<\/strong><br \/>\n<span style=\"color: #ff0000;\">\u6628\u5e74\u5ea6\u306e\u6cd5\u4eba\u7a0e\u306e\u4e00\u90e8\u3092\u3001\u8d64\u5b57\u304c\u51fa\u305f\u4eca\u5e74\u5ea6\u306b\u300c\u9084\u4ed8\u91d1\u300d\u3068\u3057\u3066\u8fd4\u3057\u3066\u3082\u3089\u3048\u308b\u306e\u3067\u3059\u3002<\/span><\/p>\n<p>\u9084\u4ed8\u91d1\u984d\u306f\u3001\u4ee5\u4e0b\u306e\u5f0f\u3067\u8a08\u7b97\u3055\u308c\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%; height: 49px;\">\n<tbody>\n<tr style=\"height: 49px;\">\n<td style=\"width: 100%; border-color: #e89848; background-color: #f5f5f5; border-style: double; height: 49px; text-align: center;\"><span style=\"font-size: 13pt;\">\u9084\u4ed8\u91d1\u984d\uff1d\u6cd5\u4eba\u7a0e\u984d\uff08\u524d\u5e74\u5ea6\uff09\u00d7\uff5b\u8d64\u5b57\u306e\u91d1\u984d\uff08\u4eca\u5e74\u5ea6\uff09\u00f7 \u6240\u5f97\u91d1\u984d\uff08\u524d\u5e74\u5ea6\uff09\uff5d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5763.htm\">\u6b20\u640d\u91d1\u306e\u7e70\u308a\u623b\u3057\u306b\u3088\u308b\u9084\u4ed8\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h3>2\uff0d3\u300030\u4e07\u5186\u672a\u6e80\u306e\u8cc7\u7523\u3092\u3001\u8cb7\u3063\u305f\u5e74\u306b\u5168\u3066\u8cbb\u7528\u5316\u3067\u304d\u308b<\/h3>\n<p><span style=\"color: #ff0000;\">\u672c\u6765\u306a\u3089\u3070\u3001\u6570\u5e74\u306b\u308f\u305f\u3063\u3066\u5c11\u3057\u305a\u3064\u7d4c\u8cbb\u5316\u3057\u3066\u3044\u304f\u3079\u304d\u3068\u3053\u308d\u3092\u3001\u521d\u5e74\u5ea6\u306b\u5168\u3066\u7d4c\u8cbb\u5316\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n<strong>\u8cbb\u7528\u304c\u591a\u3044\u307b\u3069\u3001\u305d\u306e\u5206\u7a0e\u91d1\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3057\u3001\u8cb7\u3046\u30bf\u30a4\u30df\u30f3\u30b0\u3092\u9078\u3076\u3053\u3068\u3067\u3046\u307e\u304f\u7bc0\u7a0e\u306b\u7e4b\u3052\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/strong>\u305f\u3060\u3057\u3044\u304f\u3064\u304b\u6761\u4ef6\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; border-color: #f09148; background-color: #ebebeb;\">\u30fb\u5e73\u621018\u5e744\u67081\u65e5\u304b\u3089\u4ee4\u548c6\u5e743\u670831\u65e5\u306e\u9593\u306b\u4e8b\u696d\u306e\u305f\u3081\u306b\u8cfc\u5165<br \/>\n\u30fb\u8cb8\u4ed8\u8cc7\u7523\u3067\u306a\u3044\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523<br \/>\n\u30fb\uff11\uff12\u304b\u6708\u3067\u5408\u8a08\uff13\uff10\uff10\u4e07\u5186\u304c\u9650\u5ea6<br \/>\n\u30fb\u78ba\u5b9a\u7533\u544a\u7b49\u306b\u53d6\u5f97\u4fa1\u984d\u306b\u95a2\u3059\u308b\u660e\u7d30\u66f8\u3092\u6dfb\u4ed8\u3059\u308b<br \/>\n\u30fb\u640d\u91d1\u7d4c\u7406\u3092\u3059\u308b\uff08\u8cbb\u7528\u3084\u640d\u5931\u306f\u640d\u91d1\u7d4c\u7406\u3092\u3057\u3066\u3044\u306a\u3044\u3068\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u3067\u6e1b\u7b97\u3059\u308b\u7b49\u306e\u7533\u544a\u8abf\u6574\u3092\u884c\u3063\u3066\u3082\u8a8d\u3081\u3089\u308c\u307e\u305b\u3093\uff09<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u3046\u307e\u304f\u4f7f\u3046\u3053\u3068\u3067\u5168\u984d\u7d4c\u8cbb\u5316\u306f\u4e2d\u5c0f\u4f01\u696d\u306e\u5fc3\u5f37\u3044\u5473\u65b9\u306a\u3063\u3066\u304f\u308c\u307e\u3059\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\">\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u306e\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\uff08\u56fd\u7a0e\u5e81\uff09<\/a><\/p>\n<h3>2\uff0d4\u3000\u65b0\u54c1\u306e\u88c5\u7f6e\u30fb\u6a5f\u68b0\u3092\u53d6\u5f97\u30fb\u88fd\u4f5c\u3057\u305f\u5e74\u306f\u3001\u7a0e\u91d1\u304c\u6e1b\u308b<\/h3>\n<p><span style=\"color: #ff0000;\">\u5e73\u621010\u5e746\u67081\u65e5\u304b\u3089\u4ee4\u548c5\u5e743\u670831\u65e5\u307e\u3067\u306e\u671f\u9593\u5185\u306b\u65b0\u54c1\u306e\u6a5f\u68b0\u304a\u3088\u3073\u88c5\u7f6e\u306a\u3069\u3092\u53d6\u5f97\u307e\u305f\u306f\u88fd\u4f5c\u3057\u305f\u5e74\u306e\u7a0e\u984d\u3092\u6291\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span><br \/>\n\u7a0e\u984d\u3092\u6291\u3048\u308b\u65b9\u6cd5\u306f\uff12\u3064\u3042\u308a\u9078\u3079\u307e\u3059\u3002<\/p>\n<p><strong>\u2460 \u8a2d\u5099\u6295\u8cc7\u8cbb\u7528\u306e\u5168\u984d\u306e\u3046\u3061\uff17\uff05\u5206\u306e\u7a0e\u8ca0\u62c5\u3092\u4e0b\u3052\u308b\uff08\u7279\u5225\u63a7\u9664\uff09<\/strong><br \/>\n<strong>\u2461 \u8a2d\u5099\u6295\u8cc7\u984d\u306e30\uff05\u5206\u3092\u666e\u901a\u511f\u5374\u306b\u52a0\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u901a\u5e38\u3088\u308a\u65e9\u304f\u511f\u5374\u3067\u304d\u308b\uff08\u7279\u5225\u511f\u5374\uff09<\/strong><br \/>\n<span style=\"font-size: 10pt;\">\u00a0 \u00a0 \u203b\u511f\u5374\u3068\u306f\u7c21\u5358\u306b\u8a00\u3046\u3068\u3001\u8cbb\u7528\u5316\u3059\u308b\u3068\u3044\u3046\u3053\u3068\u3067\u3059\u3002<\/span><\/p>\n<p><img decoding=\"async\" src=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f.png\" alt=\"\u7279\u5225\u63a7\u9664\u3068\u7279\u5225\u511f\u5374\u306e\u9055\u3044\" width=\"3779\" height=\"1447\" class=\"alignnone size-full wp-image-6146\" srcset=\"https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f.png 3779w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f-300x115.png 300w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f-1024x392.png 1024w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f-768x294.png 768w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f-1536x588.png 1536w, https:\/\/suzuki-tax.net\/shacho-kyokasho\/wp-content\/uploads\/2023\/04\/cd02546b3940fe2fa86cfc6e3445a30f-2048x784.png 2048w\" sizes=\"(max-width: 3779px) 100vw, 3779px\" \/><\/p>\n<p>\u5bfe\u8c61\u306e\u8a2d\u5099\u30fb\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%; border-color: #1d4ca3; background-color: #f5f5f5; border-style: double;\">\u30fb1\u53f0\u306e\u53d6\u5f97\u4fa1\u984d\u304c160\u4e07\u5186\u4ee5\u4e0a\u306e\u6a5f\u68b0\u88c5\u7f6e<br \/>\n\u30fb1\u53f030\u4e07\u5186\u4ee5\u4e0a\u304b\u3064\u8907\u6570\u53f0\u306e\u5408\u8a08\u304c\u304c120\u4e07\u5186\u4ee5\u4e0a\u306e\u6e2c\u5b9a\u5de5\u5177\u304a\u3088\u3073\u691c\u67fb\u5de5\u5177<br \/>\n\u30fb\uff11\u306470\u4e07\u5186\u4ee5\u4e0a\u3001\u3082\u3057\u304f\u306f\u8907\u6570\u5408\u8a08\u304c70\u4e07\u5186\u4ee5\u4e0a\u306e\u30bd\u30d5\u30c8\u30a6\u30a7\u30a2<br \/>\n\u30fb3.5\u30c8\u30f3\u4ee5\u4e0a\u306e\u666e\u901a\u8ca8\u7269\u81ea\u52d5\u8eca<br \/>\n\u30fb\u5185\u822a\u8239\u8236<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u8a73\u3057\u304f\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br \/>\n\u53c2\u8003\uff1a<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5433.htm\"><span style=\"font-weight: 400;\">\u4e2d\u5c0f\u4f01\u696d\u6295\u8cc7\u4fc3\u9032\u7a0e\u5236\uff08\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u304c\u6a5f\u68b0\u7b49\u3092\u53d6\u5f97\u3057\u305f\u5834\u5408\u306e\u7279\u5225\u511f\u5374\u53c8\u306f\u7a0e\u984d\u63a7\u9664\uff09\u56fd\u7a0e\u5e81<\/span><\/a><\/p>\n<h2>\uff13\u3000\u9752\u8272\u7533\u544a\u306b\u3088\u308b\u7bc0\u7a0e\u52b9\u679c\u306f\u7a0e\u7406\u58eb\u9867\u554f\u6599\u3088\u308a\u3082\u9ad8\u3044\u3002\u7a4d\u6975\u7684\u306b\u6d3b\u7528\u3057\u3088\u3046\uff01<\/h2>\n<p><span style=\"color: #ff0000;\">\u4e8b\u696d\u3092\u5927\u304d\u304f\u3057\u3066\u3044\u304d\u305f\u3044\u3068\u304a\u8003\u3048\u3067\u3042\u308c\u3070\u3001\u5fc5\u305a\u9752\u8272\u7533\u544a\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/span><br \/>\n\u305d\u3057\u3066\u9593\u9055\u3044\u306a\u304f\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u305f\u3081\u306b\u306f\u3001\u7a0e\u7406\u58eb\u306b\u76f8\u8ac7\u9802\u304f\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p><strong>\u4f1a\u8a08\u30bd\u30d5\u30c8\u306b\u3088\u308b\u6c7a\u7b97\u3082\u3067\u304d\u307e\u3059\u304c\u3001\u6b63\u76f4\u500b\u4eba\u306a\u3089\u307e\u3060\u3057\u3082\u6cd5\u4eba\u306e\u898f\u6a21\u306b\u306a\u308b\u3068\u6c7a\u7b97\u304b\u3089\u7533\u544a\u307e\u3067\u6b63\u78ba\u306b\u884c\u3046\u306e\u306f\u96e3\u3057\u3044\u3068\u601d\u3044\u307e\u3059\u3002<\/strong><br 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#ff0000;\">\u30d3\u30b8\u30e7\u30f3\u7a0e\u7406\u58eb\u6cd5\u4eba\u3067\u306f\u3001\u5e74\u5546\u6570\u767e\u4e07\u306e\u500b\u4eba\u4e8b\u696d\u4e3b\u304b\u3089\u5e74\u5546\uff11\uff10\u5104\u306e\u6cd5\u4eba\u307e\u3067\u5e74\u9593350\u4ef6\u4ee5\u4e0a\u62c5\u5f53\u3057\u3066\u3044\u307e\u3059\u3002<br \/>\n<\/span>\u7533\u544a\u3084\u5fc5\u8981\u306a\u66f8\u985e\u4f5c\u6210\u306f\u3082\u3061\u308d\u3093\u3001\u7a0e\u306e\u5c02\u9580\u5bb6\u306e\u8996\u70b9\u3067\u4f1a\u793e\u306e\u6210\u9577\u3092\u5927\u304d\u304f\u4fc3\u9032\u3055\u305b\u308b\u30a2\u30c9\u30d0\u30a4\u30b9\u3084\u878d\u8cc7\u306e\u76f8\u8ac7\u307e\u3067\u3055\u305b\u3066\u9802\u3044\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n<p>\u304a\u6c17\u8efd\u306b\u3001\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u9752\u7a7a\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u306e\u9055\u3044\u306f\u4ee5\u4e0b\u306e\uff13\u3064\u3067\u3059\u3002<\/p>\n<table style=\"border-collapse: collapse; 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