{"id":37338,"date":"2025-05-21T15:21:24","date_gmt":"2025-05-21T06:21:24","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=37338"},"modified":"2026-01-30T11:34:40","modified_gmt":"2026-01-30T02:34:40","slug":"bp-fukugyo-kakuteishinkoku","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-fukugyo-kakuteishinkoku\/","title":{"rendered":"\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306f20\u4e07\u5186\u304b\u3089\uff1f\u5fc5\u8981\u306a\u30b1\u30fc\u30b9\u30fb\u3084\u308a\u65b9\u3092\u89e3\u8aac"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div class=\"main-Point\">\n<ul>\n<li>\u526f\u696d\u3067\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u3068\u306a\u308b\u306e\u306f\u3001\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0a\u306e\u5834\u5408<\/li>\n<li>\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u3001\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u3068\u304d\u306f\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044<\/li>\n<li>\u78ba\u5b9a\u7533\u544a\u306f\u3001\u6240\u5f97\u3092\u5f97\u305f\u65b9\u6cd5\u306b\u3088\u308a10\u7a2e\u985e\u306e\u6240\u5f97\u533a\u5206\u304c\u3042\u308b<\/li>\n<li>\u526f\u696d\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u5834\u5408\u3001\u672c\u696d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3082\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b<\/li>\n<li>\u526f\u696d\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u884c\u308f\u306a\u3044\u3068\u6cd5\u7684\u306a\u7f70\u5247\u304c\u79d1\u3055\u308c\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/li>\n<\/ul>\n<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u526f\u696d\u3068\u306f<\/h2>\n\n\n\n<p>\u526f\u696d\u3068\u306f\u3001\u4e3b\u8077\u4ee5\u5916\u306e\u6642\u9593\u3092\u6d3b\u7528\u3057\u3066\u53ce\u5165\u3092\u5f97\u308b\u50cd\u304d\u65b9\u3092\u6307\u3057\u307e\u3059\u3002\u30ea\u30e2\u30fc\u30c8\u30ef\u30fc\u30af\u3067\u306e\u30e9\u30a4\u30bf\u30fc\u696d\u52d9\u3084\u3001\u6df1\u591c\u306e\u30d0\u30a4\u30c8\u3001\u30b9\u30ad\u30eb\u3092\u6d3b\u7528\u3057\u305f\u6210\u679c\u7269\u306e\u8ca9\u58f2\u306a\u3069\u304c\u542b\u307e\u308c\u307e\u3059\u3002<\/p>\n\n\n\n<p>2018\u5e74\u306b\u539a\u751f\u52b4\u50cd\u7701\u304c\u4f5c\u6210\u3057\u305f\u300c\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\u306b\u3088\u308a\u3001\u526f\u696d\u3092\u63a8\u5968\u3059\u308b\u52d5\u304d\u304c\u5e83\u304c\u308a\u307e\u3057\u305f\u3002\u3057\u304b\u3057\u3001\u30e2\u30c7\u30eb\u5c31\u696d\u898f\u5247\u7b2c70\u6761\u8a18\u8f09\u306e\u7406\u7531\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u3001\u4f01\u696d\u306f\u526f\u696d\u3092\u7981\u6b62\u304a\u3088\u3073\u5236\u9650\u3067\u304d\u308b\u3068\u3057\u3066\u3044\u307e\u3059<\/p>\n\n\n\n<style>\n.entry 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href=\"https:\/\/www.mhlw.go.jp\/content\/11200000\/000996750.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u526f\u696d\uff65\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b \u30ac\u30a4\u30c9\u30e9\u30a4\u30f3 \u308f\u304b\u308a\u3084\u3059\u3044\u89e3\u8aac<\/a><\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u539a\u751f\u52b4\u50cd\u7701\uff5c<a href=\"https:\/\/www.mhlw.go.jp\/content\/11200000\/000962665.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u526f\u696d\u30fb\u517c\u696d\u306e\u4fc3\u9032\u306b\u95a2\u3059\u308b\u30ac\u30a4\u30c9\u30e9\u30a4\u30f3\u300d\uff08\u5e73\u621030\u5e741\u6708\u7b56\u5b9a\u30fb\u4ee4\u548c4\u5e747\u6708\u6539\u5b9a\uff09<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u526f\u696d\u3067\u5f97\u305f\u53ce\u5165\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u304f\u3089\u304b\u3089\u5fc5\u8981\uff1f<\/h2>\n\n\n\n<p>\u526f\u696d\u3092\u3057\u3066\u3044\u3066\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u306a\u3044\u4eba\u3082\u591a\u3044\u3088\u3046\u3067\u3059\u304c\u3001\u6240\u5f97\u306b\u3088\u3063\u3066\u306f\u3001\u78ba\u5b9a\u7533\u544a\u3092\u884c\u3044\u6240\u5f97\u7a0e\u306e\u7d0d\u4ed8\u7fa9\u52d9\u304c\u751f\u3058\u307e\u3059\u3002<br>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u4e00\u5e74\u9593\u306b\u5f97\u305f\u53ce\u5165\u7b49\u306b\u5bfe\u3057\u3066\u3001\u6240\u5f97\u7a0e\u3092\u81ea\u5206\u3067\u8a08\u7b97\u3057\u3066\u7533\u544a\u30fb\u7d0d\u7a0e\u3092\u884c\u3046\u3053\u3068\u3092\u6307\u3057\u3001\u6b63\u3057\u304f\u5b9f\u65bd\u3059\u308b\u305f\u3081\u306b\u306f\u7406\u89e3\u304c\u5fc5\u9808\u3067\u3059\u3002\u3044\u304f\u3089\u304b\u3089\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u304b\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0a<\/h3>\n\n\n\n<p><strong>\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u5224\u65ad\u57fa\u6e96\u306f\u3001\u6240\u5f97\u984d\u304c20\u4e07\u5186\u3092\u8d85\u3048\u305f\u5834\u5408\u3067\u3059\u3002<\/strong>\u526f\u696d\u3067\u5f97\u305f\u53ce\u5165\u3067\u306f\u306a\u304f\u3001\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u6240\u5f97\u984d\u306a\u306e\u3067\u533a\u5225\u3057\u307e\u3057\u3087\u3046\u3002\u4ee5\u4e0b\u306f\u4f1a\u793e\u54e1\u3068\u500b\u4eba\u4e8b\u696d\u4e3b\uff08\u526f\u696d\u53ce\u5165\u306b\u3088\u3063\u3066\u306f\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u5834\u5408\u3068\u540c\u69d8\u306b\u8003\u3048\u308b\uff09\u306e\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<style>\nfigure[class*=\"rt-Table\"] tbody th, figure[class*=\"rt-Table\"] tbody td {\n  border: solid 1px #a0e4e8 !important;\n\u3000vertical-align: middle !important;\n}\nfigure[class*=\"rt-Table\"] tbody td {\n  text-align:left !important;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n.rt-Table2 th {\n vertical-align: middle !important;\n}\nfigure.rt-Table-Ranking td:nth-child(2){\n    margin: 0;\n    width:100%;\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking tr:first-child th:nth-child(2), figure.rt-Table-Ranking td:nth-child(2){\n  border: solid 1px #a0e4e8 !important;\n}\nfigure.rt-Table-Ranking td:nth-child(3) {\n text-align: center;\n padding-right:0;\n}\n<\/style>\n\n\n\n<p><strong>\u53ce\u5165\u3068\u6240\u5f97\u306e\u9055\u3044<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table\"><table><tbody><tr><th><\/th><th>\u53ce\u3000\u5165<\/th><th>\u6240\u3000\u5f97<\/th><\/tr><tr><th style=\"width:25%; text-align: left;\">\u4f1a\u793e\u54e1<\/th><td>1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u7d66\u4e0e\u30fb\u5831\u916c\u30fb\u8cde\u4e0e\u306a\u3069\u306e\u7dcf\u984d<\/td><td>\u53ce\u5165\u304b\u3089\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u5f15\u3044\u305f\u91d1\u984d<\/td><\/tr><tr><th style=\"text-align: left;\">\u500b\u4eba\u4e8b\u696d\u4e3b<\/th><td>1\u5e74\u9593\u306b\u53d7\u3051\u53d6\u3063\u305f\u73fe\u91d1\u3084\u7d4c\u6e08\u7684\u4fa1\u5024\u306e\u3042\u308b\u3082\u306e\u306e\u5408\u8a08\u984d<\/td><td>\u53ce\u5165\u304b\u3089\u7d4c\u8cbb\u3092\u5f15\u3044\u305f\u91d1\u984d<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn_yearendadjustment\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/f738e592e879a57b5e68be2b01a26b95.png\" alt=\"\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u306f\uff1f\u5bfe\u8c61\u8005\u3084\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u89e3\u8aac\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn_yearendadjustment\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u5e74\u672b\u8abf\u6574\u30fb\u78ba\u5b9a\u7533\u544a\u306e\u9055\u3044\u306f\uff1f\u5bfe\u8c61\u8005\u3084\u3088\u304f\u3042\u308b\u7591\u554f\u3092\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u5e74\u672b\u8abf\u6574\u3068\u306f\u3001\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u672c\u6765\u7d0d\u3081\u308b\u3079\u304d\u6240\u5f97\u7a0e\u984d\u306e\u5dee\u5206\u3092\u8abf\u6574\u3059\u308b\u624b\u7d9a\u304d\u306e\u3053\u3068\u3067\u3059\u3002\u4e00\u65b9\u3001\u78ba\u5b9a\u7533\u544a\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u3067\u3082\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u5834\u5408<\/h3>\n\n\n\n<p>\u526f\u696d\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304f\u3066\u3044\u3044\u91d1\u984d\u306f\u3001\u526f\u696d\u6240\u5f97\u304c20\u4e07\u5186\u4ee5\u4e0b\u306e\u5834\u5408\u3067\u3059\u3002\u4ee4\u548c7\u5e74\u306e\u7a0e\u5236\u6539\u9769\u306b\u304a\u3044\u3066\u3082\u3001\u3053\u306e20\u4e07\u5186\u30eb\u30fc\u30eb\u306b\u5909\u66f4\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u305f\u3060\u3057\u300120\u4e07\u5186\u4ee5\u4e0b\u3060\u304b\u3089\u78ba\u5b9a\u7533\u544a\u4e0d\u8981\u3068\u8003\u3048\u308b\u306e\u306f\u640d\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u3001\u6240\u5f97\u63a7\u9664\u3092\u53d7\u3051\u305f\u308a\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u305f\u308a\u3067\u304d\u308b\u5834\u5408\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002\u4ee5\u4e0b\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3057\u305f\u65b9\u304c\u3088\u3044\u4f8b\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002<\/p>\n\n\n\n<p style=\"margin-bottom: 10px;\"><strong>\u3010\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u3067\u9084\u4ed8\u3084\u6e1b\u7a0e\u3092\u53d7\u3051\u3089\u308c\u308b\u63a7\u9664\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\" style=\"margin-top: 10px;\"><table><tbody><tr><th >\u63a7\u3000\u9664\u3000\u540d<\/th><th>\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u308b\u5185\u5bb9<\/th><\/tr>\n<tr><th style=\"width: 30%; text-align: left;\"><span class=\"lst-Item\">\u533b\u7642\u63a7\u9664<\/span><\/th><td>1\u5e74\u9593\u306b\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u304c10\u4e07\u5186\u3092\u8d85\u3048\u305f<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u96d1\u640d\u63a7\u9664<\/span><\/th><td>\u707d\u5bb3\u3084\u4e8b\u6545\u30fb\u6ce5\u68d2\u306a\u3069\u3067\u8cc7\u7523\u306b\u640d\u5bb3\u304c\u3042\u3063\u305f<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u5bc4\u4ed8\u91d1\u63a7\u9664<\/span><\/th><td>\u3075\u308b\u3055\u3068\u7d0d\u7a0e\u7b49\u5bc4\u4ed8\u3092\u3057\u305f<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u4f4f\u5b85\u501f\u5165\u91d1\u7b49\u7279\u5225\u63a7\u9664<\/span><\/th><td>\u4f4f\u5b85\u30ed\u30fc\u30f3\u3092\u5951\u7d04\u3057\u305f\u521d\u5e74\u5ea6\u3067\u3042\u308b<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u9000\u8077\u6240\u5f97\u63a7\u9664<\/span><\/th><td>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u305f<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u7d4c\u5e38\u5229\u76ca\u304c\u8d64\u5b57\u306e\u4e8b\u696d\u4e3b<\/span><\/th><td>\u9752\u8272\u7533\u544a\u3067\u306f3\u5e74\u9593\u306e\u8d64\u5b57\u7e70\u8d8a\u8a08\u4e0a\u304c\u3067\u304d\u308b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3051\u308b\u6240\u5f97\u533a\u5206\u3068\u306f<\/h2>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u3067\u306f\u3069\u306e\u3088\u3046\u306a\u65b9\u6cd5\u3067\u53ce\u5165\u3092\u5f97\u305f\u304b\u306b\u5fdc\u3058\u3066\u6240\u5f97\u533a\u5206\u304c\u5b9a\u3081\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306f10\u7a2e\u985e\u306e\u6240\u5f97\u533a\u5206\u306e\u6982\u8981\u3067\u3059\u3002\u6240\u5f97\u533a\u5206\u306b\u3088\u3063\u3066\u5fc5\u8981\u66f8\u985e\u3084\u7533\u8acb\u304c\u7570\u306a\u308b\u5834\u5408\u304c\u3042\u308b\u306e\u3067\u3001\u8a73\u3057\u304f\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p style=\"margin-bottom: 10px;\"><strong>\u3010\u5404\u6240\u5f97\u533a\u5206\u306e\u5185\u5bb9\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\" style=\"margin-top: 10px;\"><table><tbody><tr><th>\u6240\u5f97\u533a\u5206<\/th><th>\u6240\u5f97\u306e\u5185\u5bb9<\/th><\/tr>\n<tr><th style=\"width: 30%; text-align: left;\"><span class=\"lst-Item\">\u4e8b\u696d\u6240\u5f97<\/span><\/th><td>\u5546\u30fb\u5de5\u696d\u3084\u6f01\u696d\u3001\u8fb2\u696d\u3001\u81ea\u7531\u8077\u696d\u306a\u3069\u306e\u81ea\u55b6\u696d\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u4e0d\u52d5\u7523\u6240\u5f97<\/span><\/th><td>\u571f\u5730\u3084\u5efa\u7269\u3001\u8239\u8236\u3084\u822a\u7a7a\u6a5f\u306a\u3069\u306e\u8cb8\u4ed8\u304b\u3089\u751f\u305a\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u96d1\u6240\u5f97<\/span><\/th><td>\u30fb\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97<br>\n\u30fb\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u3084\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306a\u3069\u306e\u526f\u53ce\u5165\u306b\u3088\u308b\u696d\u52d9\u6240\u5f97<br>\n\u30fb\u305d\u306e\u4ed6\u3001\u4ed6\u306e\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97\n<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u7d66\u4e0e\u6240\u5f97<\/span><\/th><td>\u4ff8\u7d66\u3084\u7d66\u6599\u3001\u8cc3\u91d1\u3001\u8cde\u4e0e\u3001\u6b73\u8cbb\u306a\u3069\u306e\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u914d\u5f53\u6240\u5f97<\/span><\/th><td>\u6cd5\u4eba\u304b\u3089\u53d7\u3051\u308b\u5270\u4f59\u91d1\u306e\u914d\u5f53\u3084\u4e0a\u5834\u682a\u5f0f\u7b49\u306b\u4fc2\u308b\u914d\u5f53\u7b49\u306e\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u5229\u5b50\u6240\u5f97<\/span><\/th><td>\u56fd\u5916\u3067\u652f\u6255\u308f\u308c\u308b\u9810\u91d1\u7b49\u306e\u5229\u5b50\u3084\u7279\u5b9a\u516c\u793e\u50b5\u306e\u5229\u5b50\u3001\u9810\u8caf\u91d1\u306e\u5229\u5b50\u306a\u3069\u306e\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u5c71\u6797\u6240\u5f97<\/span><\/th><td>\u6240\u6709\u671f\u9593\u304c5\u5e74\u3092\u8d85\u3048\u308b\u5c71\u6797\uff08\u7acb\u6728\uff09\u3092\u4f10\u63a1\u3057\u3066\u8b72\u6e21\u3057\u305f\u3053\u3068\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u8b72\u6e21\u6240\u5f97<\/span><\/th><td>\u30b4\u30eb\u30d5\u4f1a\u54e1\u6a29\u3084\u91d1\u5730\u91d1\u3001\u6a5f\u68b0\u306a\u3069\u306e\u8b72\u6e21\u3001\u571f\u5730\u3084\u5efa\u7269\u3001\u501f\u5730\u6a29\u3001\u682a\u5f0f\u7b49\u3092\u8b72\u6e21\u3057\u305f\u3053\u3068\u306b\u3088\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u4e00\u6642\u6240\u5f97<\/span><\/th><td>\u751f\u547d\u4fdd\u967a\u306e\u4e00\u6642\u91d1\u3001\u8cde\u91d1\u3084\u61f8\u8cde\u5f53\u305b\u3093\u91d1\u3001\u4e00\u6642\u6255\u306e\u990a\u8001\u4fdd\u967a\u3084\u640d\u5bb3\u4fdd\u967a\u306a\u3069\u306b\u3088\u308b\u6240\u5f97<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u9000\u8077\u6240\u5f97<\/span><\/th><td>\u9000\u8077\u6240\u5f97 \u9000\u8077\u91d1\u3001\u4e00\u6642\u6069\u7d66\u3001\u78ba\u5b9a\u7d66\u4ed8\u4f01\u696d\u5e74\u91d1\u6cd5\u304a\u3088\u3073\u78ba\u5b9a\u62e0\u51fa\u5e74\u91d1\u6cd5\u306b\u3088\u308b\u4e00\u6642\u6255\u306e\u8001\u9f62\u7d66\u4ed8\u91d1\u306a\u3069\u306e\u6240\u5f97\n<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e8b\u696d\u6240\u5f97<\/h3>\n\n\n\n<p>\u526f\u696d\u306e\u53ce\u5165\u6e90\u304c\u4e8b\u696d\u6240\u5f97\u306b\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u7533\u544a\u3057\u3001\u58f2\u308a\u4e0a\u3052\u3084\u7d4c\u8cbb\u306a\u3069\u3092\u5e33\u7968\u306b\u6b8b\u3059\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u4e8b\u696d\u6240\u5f97\u306f\u9752\u8272\u7533\u544a\u306e\u5bfe\u8c61\u3067\u3042\u308a\u3001\u5e33\u7c3f\u306e\u4f5c\u6210\u3084\u5e33\u7968\u306e\u4fdd\u5b58\u304c\u3001\u7bc0\u7a0e\u5bfe\u7b56\u306b\u5f79\u7acb\u3061\u307e\u3059\u3002<\/p>\n\n\n\n<p>2022\u5e74\u306e\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u4e00\u90e8\u6539\u6b63\u3067\u306f\u3001\u5e33\u7c3f\u3084\u66f8\u985e\u3092\u4f5c\u6210\u3057\u4fdd\u5b58\u3057\u3066\u3044\u308c\u3070\u3001\u672c\u696d\u30fb\u526f\u696d\u306b\u95a2\u4fc2\u306a\u304f\u3001\u6982\u306d\u4e8b\u696d\u6240\u5f97\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u308b\u3068\u3057\u3066\u3044\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/index.htm\" target=\"_blank\">\u300c\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u5236\u5b9a\u306b\u3064\u3044\u3066\u300d\u306e\u4e00\u90e8\u6539\u6b63\u306b\u3064\u3044\u3066\uff08\u6cd5\u4ee4\u89e3\u91c8\u901a\u9054\uff09<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u96d1\u6240\u5f97<\/h3>\n\n\n\n<p>\u96d1\u6240\u5f97\u3068\u306f\u3001\u516c\u7684\u5e74\u91d1\u3084\u526f\u696d\u306b\u3088\u308b\u81e8\u6642\u7684\u30fb\u5358\u767a\u7684\u306a\u53ce\u5165\u306a\u3069\u3001\u4ed6\uff19\u3064\u306e\u6240\u5f97\u533a\u5206\u306b\u8a72\u5f53\u3057\u306a\u3044\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002\u4e0a\u8a18\u4e8b\u696d\u6240\u5f97\u3067\u8a18\u8f09\u3057\u305f\u3088\u3046\u306b\u3001\u5e33\u7968\u306e\u4f5c\u6210\u3084\u4fdd\u5b58\u7b49\u304c\u3042\u308c\u3070\u3001\u4e8b\u696d\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u307e\u3059\u3002<br>\u307e\u305f\u6cd5\u6539\u8a02\u306b\u3088\u308a\u30013\u5e74\u306b\u308f\u305f\u308b\u526f\u696d\u306b\u3088\u308b\u96d1\u6240\u5f97\u304c\u5e74\u9593300\u4e07\u5186\u3092\u8d85\u3048\u308b\u5834\u5408\u306f\u3001\u66f8\u985e\u306e\u4fdd\u5b58\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u307e\u3057\u305f\u306e\u3067\u3001\u5e33\u7968\u985e\u306e\u4f5c\u6210\u3084\u4fdd\u5b58\u3092\u7fd2\u6163\u3065\u3051\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1300.htm\" target=\"_blank\">No.1300\u2003\u6240\u5f97\u306e\u533a\u5206\u306e\u3042\u3089\u307e\u3057<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/law\/tsutatsu\/kihon\/shotoku\/kaisei\/221007\/pdf\/02.pdf\" target=\"_blank\">\u96d1\u6240\u5f97\u306e\u7bc4\u56f2\u306e\u53d6\u6271\u3044\u306b\u95a2\u3059\u308b\u6240\u5f97\u7a0e\u57fa\u672c\u901a\u9054\u306e\u89e3\u8aac<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u7d66\u4e0e\u6240\u5f97<\/h3>\n\n\n\n<p>\u7d66\u4e0e\u6240\u5f97\u3068\u306f\u3001\u4f1a\u793e\u3084\u7d44\u7e54\u3068\u96c7\u7528\u5951\u7d04\u3092\u7d50\u3073\u3001\u52b4\u50cd\u306e\u5bfe\u4fa1\u3068\u3057\u3066\u53d7\u3051\u53d6\u308b\u7d66\u4e0e\u30fb\u8cde\u4e0e\u306a\u3069\u306e\u6240\u5f97\u3092\u6307\u3057\u307e\u3059\u3002\u672c\u696d\u3068\u30a2\u30eb\u30d0\u30a4\u30c8\u7b49\u526f\u696d\u306e\u4e21\u65b9\u3067\u5e74\u672b\u8abf\u6574\u3057\u305f\u5834\u5408\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306b\u3088\u308a\u518d\u8a08\u7b97\u3055\u308c\u3001\u904e\u6255\u3044\u5206\u306e\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/gensen\/2520.htm\" target=\"_blank\">No.2520\u20032\u304b\u6240\u4ee5\u4e0a\u304b\u3089\u7d66\u4e0e\u3092\u3082\u3089\u3063\u3066\u3044\u308b\u4eba\u306e\u6e90\u6cc9\u5fb4\u53ce<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4e0d\u52d5\u7523\u6240\u5f97<\/h3>\n\n\n\n<p>\u4e0d\u52d5\u7523\u6240\u5f97\u3068\u306f\u3001\u571f\u5730\u3084\u5efa\u7269\u306a\u3069\u306e\u8cb8\u4ed8\u7b49\u306b\u3088\u308a\u5f97\u305f\u53ce\u5165\u3092\u6307\u3057\u307e\u3059\u3002\u672c\u696d\u4ee5\u5916\u3067\u30a2\u30d1\u30fc\u30c8\u7d4c\u55b6\u7b49\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u672c\u696d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3068\u3042\u308f\u305b\u3066\u4e0d\u52d5\u7523\u6240\u5f97\u306e\u7533\u544a\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/shotoku\/1370.htm\" target=\"_blank\">No.1370\u2003\u4e0d\u52d5\u7523\u53ce\u5165\u3092\u53d7\u3051\u53d6\u3063\u305f\u3068\u304d(\u4e0d\u52d5\u7523\u6240\u5f97)<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u4ee4\u548c7\u5e74\u306e\u7a0e\u5236\u6539\u9769\u306e\u6982\u8981<\/h3>\n\n\n\n<p style=\"margin-bottom: 10px;\">\u4ee4\u548c7\u5e74\u306e\u7a0e\u5236\u6539\u9769\u306b\u3088\u308a\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u5909\u66f4\u304c\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n\n\n\n<ul class=\"flame\" style=\"margin: 10px 0;\">\n<li>\u57fa\u790e\u63a7\u9664\u306e\u5f15\u304d\u4e0a\u3052\uff1a\n <p>48\u4e07\u5186\u304b\u3089\u6240\u5f97\u306b\u5fdc\u3058\u3066\u6700\u592795\u4e07\u5186\u3078<\/p>\n<\/li>\n<li>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u306e\u5f15\u304d\u4e0a\u3052\uff1a\n <p>55\u4e07\u5186\u304b\u308965\u4e07\u5186\u3078<\/p>\n<\/li>\n<li>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u65b0\u8a2d\uff1a\n <p>\u7279\u5b9a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5c45\u4f4f\u8005\u306e\u7dcf\u6240\u5f97\u2fa6\u984d\u7b49\u304b\u3089\u3001\u7279\u5b9a\u89aa\u65cf\uff11\u2f08\u306b\u3064\u304d\u6700\u2fbc63\u4e07\u5186\u3092\u63a7\u9664<\/p>\n<\/li>\n<li>\u6276\u990a\u89aa\u65cf\u306e\u6240\u5f97\u8981\u4ef6\u306e\u7de9\u548c\uff1a\n <p>\u6276\u990a\u89aa\u65cf\u30fb\u540c\u4e00\u751f\u8a08\u914d\u5076\u8005\u306e\u6240\u5f97\u8981\u4ef6\u306f\u300148\u4e07\u5186\u304b\u308958\u4e07\u5186\u3078<\/p>\n<\/li>\n<li>\u52e4\u52b4\u5b66\u751f\u306e\u6240\u5f97\u8981\u4ef6\u306e\u5f15\u304d\u4e0a\u3052\n <p>\u52e4\u52b4\u5b66\u751f\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u304c75\u4e07\u5186\u304b\u308985\u4e07\u5186\u3078<\/p>\n<\/li>\n<\/ul>\n\n\n\n<p style=\"margin-top: 10px;\">\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u3068\u3063\u3066\u306f\u5e74\u672b\u8abf\u6574\u304c\u8907\u96d1\u306b\u306a\u3063\u305f\u611f\u304c\u3042\u308a\u3001\u526f\u696d\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u969b\u306f\u3001\u5185\u5bb9\u3092\u628a\u63e1\u3057\u3066\u8a08\u7b97\u30df\u30b9\u306a\u3069\u306b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/0025005-051.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\uff08\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u95a2\u4fc2\uff09\uff31\uff06\uff21<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/users\/gensen\/2025kiso\/index.htm#a-01\" target=\"_blank\" rel=\"noreferrer noopener\">\u4ee4\u548c\uff17\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u3088\u308b\u6240\u5f97\u7a0e\u306e\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u7b49\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/c2eee16acd390b828acdab96644f3f0d.png\" alt=\"\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u5bfe\u8c61\u8005\u30fb\u3084\u308a\u65b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit_taxreturn\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u3068\u306f\uff1f\u5bfe\u8c61\u8005\u30fb\u3084\u308a\u65b9\u306a\u3069\u3092\u308f\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u78ba\u5b9a\u7533\u544a\u3068\u306f\u3001\u8ab0\u304c\u3044\u3064\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u304b\uff1f\u7591\u554f\u306b\u304a\u7b54\u3048\u3057\u307e\u3059\u3002\u5e74\u672b\u8abf\u6574\u3068\u306e\u9055\u3044\u3084\u526f\u696d\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h2 class=\"wp-block-heading\">\u6240\u5f97\u533a\u5206\u306b\u5fdc\u3058\u3066\u3001\u3067\u304d\u308b\u78ba\u5b9a\u7533\u544a\u306e\u7a2e\u985e\u306f\u7570\u306a\u308b<\/h2>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u306f\u9752\u8272\u7533\u544a\u3068\u767d\u8272\u7533\u544a\u304c\u3042\u308a\u3001\u9752\u8272\u7533\u544a\u306f\u4e8b\u696d\u6240\u5f97\u30fb\u5c71\u6797\u6240\u5f97\u30fb\u4e0d\u52d5\u7523\u6240\u5f97\u304c\u3042\u308b\u65b9\u304c\u5bfe\u8c61\u3067\u3059\u3002\u526f\u696d\u3067\u9752\u8272\u7533\u544a\u3092\u53d7\u3051\u308b\u5834\u5408\u306e\u65b9\u6cd5\u3068\u9752\u8272\u7533\u544a\u306e\u30e1\u30ea\u30c3\u30c8\u3092\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u526f\u696d\u3067\u9752\u8272\u7533\u544a\u3059\u308b\u5834\u5408<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3092\u53d7\u3051\u308b\u306b\u306f\u3001\u4e8b\u524d\u306b\u300c\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u300d\u3092\u63d0\u51fa\u3057\u3066\u627f\u8a8d\u3092\u53d7\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u9752\u8272\u7533\u544a\u306f\u3001\u6700\u592765\u4e07\u5186\u306e\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u9664\u304c\u53d7\u3051\u3089\u308c\u308b\u307b\u304b\u3001\u5c02\u5f93\u8005\u7d66\u4e0e\u306e\u7d4c\u8cbb\u7b97\u5165\u3084\u8d64\u5b57\u306e3\u5e74\u9593\u7e70\u8d8a\u8a08\u4e0a\u306a\u3069\u3001\u7bc0\u7a0e\u52b9\u679c\u304c\u5927\u304d\u3044\u7533\u544a\u65b9\u6cd5\u3068\u3044\u3048\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u8907\u5f0f\u7c3f\u8a18\u306b\u3088\u308b\u5e33\u7c3f\u4f5c\u6210\u306a\u3069\u6761\u4ef6\u304c\u3042\u308a\u3001\u526f\u696d\u306e\u5834\u5408\u3067\u3082\u5e33\u7968\u6574\u7406\u3092\u7fd2\u6163\u3065\u3051\u308b\u5fc5\u8981\u304c\u3042\u308b\u3067\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u526f\u696d\u3067\u306f\u96d1\u6240\u5f97\u306b\u533a\u5206\u3055\u308c\u308b\u5834\u5408\u3082\u591a\u3044\u3067\u3059\u304c\u3001\u96d1\u6240\u5f97\u3067\u306f\u306a\u304f\u4e8b\u696d\u6240\u5f97\u3068\u8a8d\u3081\u3089\u308c\u305f\u5834\u5408\u306f\u3001\u9752\u8272\u7533\u544a\u3068\u3044\u3046\u5927\u304d\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/shotoku\/kichou01.pdf?a8=3k7Hqk8V-Oz4DQz1B5p4wV7d57cjzOpnD5p_lcT4146V-O7kvJ0Z.O0b.Oclfl0z94g1TD7k9k7HFs00000019068001retail.phppremium.phpstandard.phpfood.phppremium-plus.phpretail.phpretail.phpretail.phpretail.phpfood.phpfood.phpretail.php\" target=\"_blank\">\u59cb\u3081\u3066\u307f\u307e\u305b\u3093\u304b\uff1f\u9752\u8272\u7533\u544a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9<\/h2>\n\n\n\n<p>\u3053\u3053\u304b\u3089\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u3084\u308a\u65b9\u3092\u624b\u7d9a\u304d\u306e\u6d41\u308c\u306b\u305d\u3063\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/h3>\n\n\n\n<p>\u526f\u696d\u306e\u78ba\u5b9a\u7533\u544a\u306b\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u66f8\u985e\u304c\u5fc5\u8981\u3067\u3059\u3002\u4ed6\u306b\u3082\u3001\u72b6\u6cc1\u306b\u5fdc\u3058\u3066\u7533\u8acb\u66f8\u3084\u5fc5\u8981\u66f8\u985e\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u78ba\u8a8d\u3057\u306a\u304c\u3089\u6f0f\u308c\u306e\u306a\u3044\u3088\u3046\u306b\u6e96\u5099\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p style=\"margin-bottom: 10px;\"><strong>\u3010\u78ba\u5b9a\u7533\u544a\u306b\u5fc5\u8981\u306a\u57fa\u672c\u7684\u306a\u66f8\u985e\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\" style=\"margin-top: 10px;\"><table><tbody>\n<tr><th>\u66f8\u3000\u985e<\/th><th>\u5185\u3000\u5bb9<\/th><\/tr>\n<tr><th style=\"width: 30%; text-align: left;\"><span class=\"lst-Item\">\u78ba\u5b9a\u7533\u544a\u66f8<\/span><\/th><td>\u6240\u5f97\u91d1\u984d\u30fb\u63a7\u9664\u984d\u30fb\u7a0e\u984d\u7b49\u3092\u8a18\u8f09\u3057\u305f\u3082\u306e<\/td><\/tr><tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u672c\u4eba\u78ba\u8a8d\u66f8\u985e<\/span><\/th><td>\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u3001\u307e\u305f\u306f\u3001\u4ee5\u4e0b\u306e\u2460\u2461\u304b\u3089\uff11\u70b9\u305a\u3064<br>\n\u2460\u901a\u77e5\u30ab\u30fc\u30c9\u3001\u500b\u4eba\u756a\u53f7\u304c\u8a18\u8f09\u3055\u308c\u305f\u4f4f\u6c11\u7968<br>\n\u2461\u904b\u8ee2\u514d\u8a31\u8a3c\u3001\u5065\u5eb7\u4fdd\u967a\u8a3c\u3001\u30d1\u30b9\u30dd\u30fc\u30c8 \u7b49<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u96d1\u6240\u5f97<\/span><\/th><td>\u30fb\u516c\u7684\u5e74\u91d1\u7b49\u306e\u6240\u5f97<br>\n\u30fb\u539f\u7a3f\u6599\u3001\u8b1b\u6f14\u6599\u3084\u30b7\u30a7\u30a2\u30ea\u30f3\u30b0\u30a8\u30b3\u30ce\u30df\u30fc\u306a\u3069\u306e\u526f\u53ce\u5165\u306b\u3088\u308b\u696d\u52d9\u6240\u5f97<br>\n\u30fb\u305d\u306e\u4ed6\u3001\u4ed6\u306e\u6240\u5f97\u306b\u5f53\u3066\u306f\u307e\u3089\u306a\u3044\u6240\u5f97\n<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u6e90\u6cc9\u5fb4\u53ce\u7968<\/span><\/th><td>\u672c\u696d\u3067\u6e90\u6cc9\u5fb4\u53ce\u3092\u3057\u305f\u5834\u5408\uff08\u63d0\u51fa\u306f\u4e0d\u8981\uff09<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u6240\u5f97\u7a0e\u984d\u304c\u308f\u304b\u308b\u3082\u306e<\/span><\/th><td>\u30fb\u4e8b\u696d\u6240\u5f97\u306e\u5185\u8a33\u3092\u8a18\u8f09\u3057\u305f\u53ce\u652f\u5185\u8a33\u66f8\u7b49<br>\n\u30fb\u305d\u306e\u4ed6\u3001\u53ce\u5165\u3092\u8a3c\u660e\u3059\u308b\u66f8\u985e<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u5404\u7a2e\u63a7\u9664\u7533\u8acb\u306b\u5fc5\u8981\u306a\u66f8\u985e<\/span><\/th><td>\u5404\u7a2e\u63a7\u9664\u3054\u3068\u306b\u5fc5\u8981\u306a\u66f8\u985e<br>\n\uff08\u305f\u3060\u3057\u3001\u5e74\u672b\u8abf\u6574\u3067\u7533\u544a\u6e08\u306e\u66f8\u985e\u306f\u6dfb\u4ed8\u4e0d\u8981\uff09\n<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u9280\u884c\u53e3\u5ea7\u304c\u308f\u304b\u308b\u3082\u306e<\/span><\/th><td>\u9810\u91d1\u901a\u5e33\u3084\u30ab\u30fc\u30c9\u7b49\uff08\u9084\u4ed8\u91d1\u53d7\u53d6\u308a\u306e\u7a93\u53e3\u3068\u306a\u308b\u53e3\u5ea7\uff09<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u6c7a\u3081\u308b<\/h3>\n\n\n\n<p>\u6b21\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u6c7a\u3081\u307e\u3059\u3002\u624b\u66f8\u304d\u3084Web\u4e0a\u3067\u306e\u4f5c\u6210\u306a\u3069\u3082\u3042\u308a\u3001\u81ea\u5206\u306e\u5f97\u610f\u306a\u65b9\u6cd5\u3092\u9078\u3073\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u624b\u66f8\u304d\u3067\u4f5c\u6210\u3059\u308b<\/h4>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6700\u5bc4\u308a\u306e\u7a0e\u52d9\u7f72\u307e\u3067\u3082\u3089\u3044\u306b\u884c\u304f\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3057\u3066\u53d6\u5f97\u3057\u307e\u3059\u30021\u5e74\u9593\u306e\u53ce\u5165\u3084\u7d4c\u8cbb\u7b49\u3092\u307e\u3068\u3081\u3066\u304a\u304d\u3001\u5404\u9805\u76ee\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u672c\u696d\u306e\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u3082\u5fd8\u308c\u305a\u306b\u8a18\u5165\u3057\u307e\u3057\u3087\u3046\u3002<br>\u624b\u66f8\u304d\u306e\u5834\u5408\u306f\u3001\u5168\u4f53\u306e\u53ce\u652f\u72b6\u6cc1\u304c\u898b\u3084\u3059\u3044\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u8a08\u7b97\u30df\u30b9\u3084\u66f8\u304d\u9593\u9055\u3044\u7b49\u306b\u6c17\u3092\u3064\u3051\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc\u3092\u5229\u7528\u3059\u308b<\/h4>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u304c\u904b\u55b6\u3059\u308b\u30b5\u30a4\u30c8\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3001\u30ac\u30a4\u30c9\u306b\u305d\u3063\u3066\u5165\u529b\u3059\u308b\u3053\u3068\u3067\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u53ef\u80fd\u3067\u3059\u3002\u30de\u30a4\u30ca\u30f3\u30d0\u30fc\u30ab\u30fc\u30c9\u7b49\u3067\u500b\u4eba\u3092\u78ba\u5b9a\u3057\u3001\u5370\u5237\u3057\u305f\u308a\u305d\u306e\u307e\u307ee-Tax\u3067\u9001\u4fe1\uff08\u7533\u544a\uff09\u3057\u305f\u308a\u3082\u3067\u304d\u307e\u3059\u3002\u30b9\u30de\u30fc\u30c8\u30d5\u30a9\u30f3\u306b\u3082\u5bfe\u5fdc\u3057\u3066\u3044\u308b\u306e\u3067\u3001\u624b\u8efd\u306b\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u3067\u304d\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.keisan.nta.go.jp\/kyoutu\/ky\/sm\/top#bsctrl\" target=\"_blank\">\u78ba\u5b9a\u7533\u544a\u66f8\u7b49\u4f5c\u6210\u30b3\u30fc\u30ca\u30fc<\/a><\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u4f1a\u8a08\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3059\u308b<\/h4>\n\n\n\n<p>\u65e5\u3005\u306e\u4f1a\u8a08\u72b6\u6cc1\u3092\u7ba1\u7406\u3067\u304d\u308b\u30bd\u30d5\u30c8\u3092\u6d3b\u7528\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002\u30bd\u30d5\u30c8\u306b\u3088\u3063\u3066\u306f\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u3082\u3067\u304d\u3001e-Tax\u306b\u9023\u52d5\u3055\u305b\u7533\u544a\u304c\u3067\u304d\u308b\u3082\u306e\u3082\u3042\u308a\u307e\u3059\u3002\u5e74\u672b\u306b\u8a08\u7b97\u3057\u3066\u307f\u305f\u3089\u3001\u78ba\u5b9a\u7533\u544a\u304c\u5fc5\u8981\u306a\u53ce\u5165\u306b\u9054\u3057\u3066\u3044\u305f\u304c\u3001\u7d4c\u8cbb\u3092\u8a3c\u660e\u3067\u304d\u308b\u66f8\u985e\u304c\u306a\u3044\u306a\u3069\u3068\u614c\u3066\u308b\u3053\u3068\u304c\u306a\u3044\u3088\u3046\u306b\u3001\u4f1a\u8a08\u72b6\u6cc1\u3092\u628a\u63e1\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">\u5c02\u9580\u5bb6\u3078\u76f8\u8ac7\u30fb\u4f9d\u983c\u3059\u308b<\/h4>\n\n\n\n<p>\u7a0e\u7406\u58eb\u306b\u4f9d\u983c\u3059\u308c\u3070\u3001\u8907\u96d1\u306a\u7a0e\u52d9\u51e6\u7406\u3084\u7bc0\u7a0e\u5bfe\u7b56\u3082\u542b\u3081\u3066\u6b63\u78ba\u306a\u7533\u544a\u304c\u53ef\u80fd\u3067\u3059\u3002\u8cbb\u7528\u306f\u304b\u304b\u308a\u307e\u3059\u304c\u3001\u4f1a\u8a08\u304c\u82e6\u624b\u306a\u4eba\u3084\u6642\u9593\u304c\u306a\u3044\u4eba\u306b\u306f\u304a\u30b9\u30b9\u30e1\u3067\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u66f8\u304d\u65b9<\/h3>\n\n\n\n<p>\u6700\u521d\u306b1\u5e74\u9593\u306e\u53ce\u5165\u3084\u7d4c\u8cbb\u3001\u63a7\u9664\u91d1\u984d\u7b49\u3092\u53d6\u308a\u307e\u3068\u3081\u3066\u5408\u8a08\u91d1\u984d\u3092\u51fa\u3057\u3066\u304a\u304d\u307e\u3059\u3002\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u305d\u308c\u305e\u308c\u306e\u6b04\u306b\u5bfe\u5fdc\u3059\u308b\u91d1\u984d\u3092\u8a18\u8f09\u3057\u3001\u78ba\u5b9a\u7533\u544a\u66f8\u5185\u306b\u3042\u308b\u6307\u793a\u306b\u5f93\u3044\u8a08\u7b97\u3057\u307e\u3059\u3002\u8a73\u3057\u304f\u306f\u4ee5\u4e0b\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/shinkoku\/kisairei\/pdf\/kyuyo.pdf\" target=\"_blank\">\u7d66\u4e0e\u6240\u5f97\u8005\uff08\u5e74\u672b\u8abf\u6574\u6e08\uff09\u306e\u8a18\u8f09\u4f8b<\/a><\/p>\n\n\n<div class=\"relativeLink__wrapper\">\n\t\t\t\t<div class=\"relativeLink__inner\">\n\t\t\t\t\t<div class=\"relativeLink__thumbnail\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit-kakuteishinkoku-method\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/6ea0c7274fe0fa6e7a72dc1d625f6fce.png\" alt=\"\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\uff5c\u5fc5\u8981\u66f8\u985e\u304b\u3089\u63d0\u51fa\u624b\u9806\u307e\u3067\u5b8c\u5168\u30ac\u30a4\u30c9\u306e\u30b5\u30e0\u30cd\u30a4\u30eb\">\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t<div class=\"relativeLink__text\">\n\t\t\t\t\t\t<a href=\"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/recruit-kakuteishinkoku-method\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u3010\u521d\u5fc3\u8005\u5fc5\u898b\u3011\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\uff5c\u5fc5\u8981\u66f8\u985e\u304b\u3089\u63d0\u51fa\u624b\u9806\u307e\u3067\u5b8c\u5168\u30ac\u30a4\u30c9<\/div>\n\t\t\t\t\t\t\t<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u65b9\u6cd5\u3092\u521d\u5fc3\u8005\u5411\u3051\u306b\u5fb9\u5e95\u89e3\u8aac\uff01\u5fc5\u8981\u66f8\u985e\u3001\u4f5c\u6210\u624b\u9806\u3001\u63d0\u51fa\u65b9\u6cd5\u307e\u3067\u3001\u30b9\u30c6\u30c3\u30d7\u3054\u3068\u306b\u8a73\u3057\u304f\u2026<\/p>\n\t\t\t\t\t\t\t<div style=\"text-align: right;\">\n\t\t\t\t\t\t\t\t<p class=\"relativeLink__text--more\">\u7d9a\u304d\u306f\u3053\u3061\u3089<\/p>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\n\n\n<h3 class=\"wp-block-heading\">\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u65b9\u6cd5<\/h3>\n\n\n\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u306b\u306f\u3001\u7a0e\u52d9\u7f72\u306b\u6301\u53c2\u30fb\u90f5\u9001\u30fbe-Tax\u306e\u5229\u7528\u306a\u3069\u304c\u3042\u308a\u307e\u3059\u3002\u90f5\u9001\u3067\u306f\u3001\u7279\u4f8b\u3068\u3057\u3066\u6295\u51fd\u65e5\u304c\u63d0\u51fa\u65e5\u6271\u3044\u306b\u3067\u304d\u308b\u306e\u3067\u3001\u671f\u9650\u304c\u30ae\u30ea\u30ae\u30ea\u306e\u969b\u306f\u4fbf\u5229\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u66f8\u985e\u4e0d\u8db3\u3084\u8a18\u8f09\u30df\u30b9\u304c\u3042\u308b\u3068\u5dee\u3057\u623b\u3055\u308c\u308b\u5834\u5408\u3082\u3042\u308a\u5ff5\u5165\u308a\u306a\u6e96\u5099\u304c\u5fc5\u8981\u3067\u3059\u3002<br>\u305d\u308c\u305e\u308c\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8\u3092\u4ee5\u4e0b\u306b\u307e\u3068\u3081\u307e\u3057\u305f\u306e\u3067\u3001\u81ea\u5206\u306b\u3068\u3063\u3066\u3069\u306e\u65b9\u6cd5\u304c\u3088\u3044\u304b\u53c2\u8003\u306b\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<p style=\"margin-bottom: 10px;\"><strong>\u3010\u5404\u63d0\u51fa\u65b9\u6cd5\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3011<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table rt-Table2\"  style=\"margin-top: 10px;\"><table><tbody>\n<tr><th style=\"width: 20%;\">\u65b9\u6cd5<\/th><th>\u30e1\u30ea\u30c3\u30c8<\/th><th>\u30c7\u30e1\u30ea\u30c3\u30c8<\/th><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u7a0e\u52d9\u7f72\u3078\u6301\u53c2<\/span><\/th><td>\u4e0d\u660e\u70b9\u3084\u8a18\u8f09\u30df\u30b9\u306e\u78ba\u8a8d\u304c\u3067\u304d\u308b<\/td><td>\u958b\u5e81\u6642\u9593\u5185\u306b\u6301\u3061\u8fbc\u307e\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">\u90f5\u9001<\/span><\/th><td>\u9060\u65b9\u306e\u7a0e\u52d9\u7f72\u3078\u884c\u304b\u305a\u3068\u3082\u6700\u5bc4\u308a\u306e\u90f5\u4fbf\u5c40\u304b\u3089\u6295\u51fd\u3067\u304d\u308b<\/td><td>\u4e0d\u660e\u70b9\u3084\u8a18\u8f09\u30df\u30b9\u3001\u66f8\u985e\u4e0d\u8db3\u7b49\u304c\u3042\u3063\u305f\u5834\u5408\u30012\u5ea6\u624b\u9593\u306b\u306a\u308b<\/td><\/tr>\n<tr><th style=\"text-align: left;\"><span class=\"lst-Item\">e-Tax<\/span><\/th><td>24\u6642\u9593\u5229\u7528\u3067\u304d\u3001\u52b9\u7387\u3088\u304f\u7533\u544a\u3067\u304d\u308b<\/td><td>\u64cd\u4f5c\u306b\u4e0d\u6163\u308c\u306a\u4eba\u306b\u3068\u3063\u3066\u521d\u671f\u8a2d\u5b9a\u306b\u6642\u9593\u304c\u304b\u304b\u308b<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a 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