{"id":39144,"date":"2025-07-29T14:02:26","date_gmt":"2025-07-29T05:02:26","guid":{"rendered":"https:\/\/www.seraku.co.jp\/tectec-note\/?p=39144"},"modified":"2026-06-19T10:46:05","modified_gmt":"2026-06-19T01:46:05","slug":"bp-aoiro-shinkoku-shinseisho","status":"publish","type":"post","link":"https:\/\/www.seraku.co.jp\/tectec-note\/freelance\/bp-aoiro-shinkoku-shinseisho\/","title":{"rendered":"\u3010\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3011\u63d0\u51fa\u671f\u9650\u3092\u904e\u304e\u308b\u524d\u306b\uff01\u66f8\u304d\u65b9\u30fb\u51fa\u3057\u65b9\u3092\u5b8c\u5168\u89e3\u8aac"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">\u306f\u3058\u3081\u306b<\/h2>\n\n\n\n<div 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class=\"wp-block-heading\">\u7533\u8acb\u66f8\u306e\u5165\u624b\u5148<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u306f\u6240\u8f44\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u3067\u3082\u3089\u3046\u304b\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u304b\u3089\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u3067\u304d\u307e\u3059\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a rel=\"noreferrer noopener\" href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/09.htm\" target=\"_blank\">A1-8 \u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u624b\u7d9a<\/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 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relative;\n    left: -3.75rem;\n    text-align: center;\n    width: 3rem;\n    display: inline-block;\n    z-index: 2;\n}\n.inOrder li {\n    padding-left: 2rem;\n    position: relative;\n    list-style: none;\n}\n.inOrder li > div { \n    position: relative;\n    top: -2rem;\n}\n\n.inOrder li::marker {\n    content: \"\";\n}\n.inOrder li p {\n    font-weight: normal;\n    margin: 4px 0 -1.5rem -2.25rem !important;\n    position: relative;\n    padding-left: 2.3rem;\n    padding-bottom: 1rem;\n}\n.inOrder li:not(:last-child) > div {\n    border-left: solid #29c4cc;\n    position: relative;\n    right: 2.3rem;\n    padding-left: 2.3rem;\n    z-index: 0;\n}\n.inOrder li:not(:last-child) p {\n    border-left: none;\n}\n.inOrder li:after {\n    content: \"\";\n    width: 2.5rem;\n    height: 2.5rem;\n    position: absolute;\n    display: inline-block;\n    background: #29c4cc;\n    border-radius: 45px;\n    top: 0;\n    left: 0;\n    margin-top: -0.5rem;\n    margin-left: -1.475rem;\n    z-index: 1;\n}\n@media (max-width: 768px) {\n    .inOrder li {\n        padding-left: 1rem;\n    }\n    .inOrder li:before {\n        left: -3.35rem;\n    }\n    .inOrder li:not(:last-child) p {\n       border-left: none;\n    }\n    .inOrder li:after {\n        width: 1.5rem;\n        height: 1.5rem;\n        margin-top: 0;\n        margin-left: -1.6rem;\n    }\n    .inOrder li > div {\n        top: -1.5rem;\n        font-size: calc(1em - 2px);\n    }\n    .inOrder li p {\n        margin: 0 0 -1.5rem -1.9rem !important;\n        padding-left: 1.85rem;\n        padding-bottom: 1rem;\n        font-size: calc(1em - 2px) !important;\n    }\n    .inOrder li:not(:last-child) > div {\n        border-left: solid #29c4cc;\n        position: relative;\n        right: 1.85rem;\n        padding-left: 1.85rem;\n        z-index: 0;\n    }\n}\n<\/style>\n\n\n\n<style>\n.entry .entry-content .wp-block-table th, .entry .entry-content .wp-block-table td {\n    border: solid 1px #a0e4e8 !important;\n}\n<\/style>\n\n\n\n<ol class=\"inOrder\">\n<li>\n  <div>\u7ba1\u8f44\u7a0e\u52d9\u7f72\u30fb\u63d0\u51fa\u65e5\n    <p>\u7533\u8acb\u66f8\u306f\u3001\u7d0d\u7a0e\u5730\u3092\u7ba1\u8f44\u3059\u308b\u7a0e\u52d9\u7f72\u9577\u3042\u3066\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u7ba1\u8f44\u7a0e\u52d9\u7f72\u304c\u4e0d\u660e\u306a\u5834\u5408\u306f\u3001\u56fd\u7a0e\u5e81\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u8abf\u3079\u3089\u308c\u307e\u3059\u306e\u3067\u3001\u4e8b\u524d\u306b\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002\u63d0\u51fa\u65e5\u306e\u6b04\u306b\u306f\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u65e5\u4ed8\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u65e5\u4ed8\u306e\u30ba\u30ec\u3092\u9632\u3050\u305f\u3081\u3001\u63d0\u51fa\u3059\u308b\u969b\u306b\u8a18\u5165\u3059\u308b\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<br><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/about\/organization\/access\/map.htm\" target=\"_blank\" rel=\"noopener\">\u7a0e\u52d9\u7f72\u306e\u6240\u5728\u5730\u306a\u3069\u3092\u77e5\u308a\u305f\u3044\u65b9<\/a><\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>\u7d0d\u7a0e\u8005\u306e\u500b\u4eba\u60c5\u5831\u3068\u958b\u59cb\u5e74\u5ea6\n    <p>\u500b\u4eba\u60c5\u5831\u306e\u6b04\u306b\u306f\u3001\u7d0d\u7a0e\u5730\uff08\u4f4f\u6240\uff09\u30fb\u6c0f\u540d\u30fb\u751f\u5e74\u6708\u65e5\u30fb\u8077\u696d\u30fb\u96fb\u8a71\u756a\u53f7\u3092\u6b63\u78ba\u306b\u8a18\u5165\u3057\u307e\u3059\u3002\u5c4b\u53f7\u304c\u3042\u308b\u5834\u5408\u306f\u5fd8\u308c\u305a\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002\u958b\u59cb\u5e74\u5ea6\u306e\u6b04\u306b\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u9069\u7528\u3057\u305f\u3044\u5e74\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u4ee4\u548c8\u5e74\u5206\u304b\u3089\u9069\u7528\u3057\u305f\u3044\u5834\u5408\u306f\u300c\u4ee4\u548c8\u5e74\u300d\u3068\u8a18\u5165\u3057\u307e\u3059\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>1.\u4e8b\u696d\u306e\u6240\u5728\u5730\n    <p>\u4e8b\u696d\u6240\u3084\u6240\u5f97\u306e\u57fa\u56e0\u3068\u306a\u308b\u8cc7\u7523\u306e\u6240\u5728\u5730\u3092\uff08\u8cc7\u7523\u306e\u7570\u306a\u308b\u3054\u3068\u306b\uff09\u8a18\u5165\u3057\u307e\u3059\u3002\u81ea\u5b85\u517c\u4e8b\u52d9\u6240\u306e\u5834\u5408\u306f\u81ea\u5b85\u4f4f\u6240\u3092\u8a18\u5165\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>2.\u6240\u5f97\u306e\u7a2e\u985e\n    <p>\u8a72\u5f53\u3059\u308b\u6240\u5f97\uff08\u4e8b\u696d\u6240\u5f97\u3001\u4e0d\u52d5\u7523\u6240\u5f97\u3001\u5c71\u6797\u6240\u5f97\uff09\u306b\u30c1\u30a7\u30c3\u30af\u3092\u5165\u308c\u307e\u3059\u3002\u8907\u6570\u8a72\u5f53\u3059\u308b\u5834\u5408\u306f\u3001\u305d\u306e\u3059\u3079\u3066\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>3.\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6d88\u3057\u307e\u305f\u306f\u53d6\u308a\u3084\u3081\u306e\u5c65\u6b74\n    <p>\u4eca\u307e\u3067\u306b\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u6d88\u3057\u3084\u53d6\u308a\u3084\u3081\u3092\u3057\u305f\u3053\u3068\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u6709\u306b\u30c1\u30a7\u30c3\u30af\u3057\u8a73\u7d30\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u306a\u3044\u5834\u5408\u306f\u7121\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002\u306a\u304a\u3001\u53d6\u308a\u3084\u3081\u3082\u3057\u304f\u306f\u53d6\u6d88\u3057\u3068\u306a\u3063\u305f\u65e5\u304b\u3089\uff11\u5e74\u4ee5\u5185\u306f\u3001\u7533\u8acb\u3092\u5374\u4e0b\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>4.\u672c\u5e741\u670816\u65e5\u4ee5\u5f8c\u65b0\u305f\u306b\u696d\u52d9\u3092\u958b\u59cb\u3057\u305f\u5834\u5408\u3001\u305d\u306e\u958b\u59cb\u3057\u305f\u5e74\u6708\u65e5\n    <p>\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u5e74\u306e1\u670816\u65e5\u4ee5\u5f8c\u306b\u65b0\u898f\u958b\u696d\u3059\u308b\u5834\u5408\u306f\u3001\u3053\u3053\u306b\u958b\u696d\u65e5\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7e70\u308a\u8fd4\u3057\u306e\u8aac\u660e\u306b\u306a\u308a\u307e\u3059\u304c\u3001\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u63d0\u51fa\u3059\u308b\u5e74\u306e3\u670815\u65e5\uff08\u4f11\u65e5\u306b\u3042\u305f\u308b\u5834\u5408\u306f\u305d\u306e\u7fcc\u958b\u5e81\u65e5\uff09\u307e\u3067\u3067\u3059\u3002\u4f46\u3057\u958b\u696d\u304c1\u670816\u65e5\u4ee5\u5f8c\u306e\u5834\u5408\u306f\u4e8b\u696d\u958b\u59cb\u65e5\u304b\u30892\u304b\u6708\u4ee5\u5185\u304c\u63d0\u51fa\u671f\u9650\u3068\u306a\u308b\u305f\u3081\u3001\u3053\u306e\u6b04\u304c\u78ba\u8a8d\u306e\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>5.\u76f8\u7d9a\u306b\u3088\u308b\u4e8b\u696d\u627f\u7d99\u306e\u6709\u7121\n    <p>\u4e8b\u696d\u3092\u627f\u7d99\u3057\u305f\u5834\u5408\u306f\u6709\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u76f8\u7d9a\u958b\u59cb\u5e74\u6708\u65e5\u3068\u88ab\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u8a72\u5f53\u3057\u306a\u3044\u5834\u5408\u306f\u7121\u306b\u30c1\u30a7\u30c3\u30af\u3057\u307e\u3059\u3002<\/p>\n  <\/div>\n<\/li>\n<li>\n  <div>6.\u305d\u306e\u4ed6\u53c2\u8003\u4e8b\u9805\n    <p><p>\u53c2\u8003\u4e8b\u9805\u306b\u306f\u7c3f\u8a18\u3068\u5e33\u7c3f\u304a\u3088\u3073\u7279\u8a18\u4e8b\u9805\u3092\u8a18\u5165\u3057\u307e\u3059\u3002 <\/p><br>\n<figure class=\"wp-block-table rt-Table\"><table><tbody>\n<tr><th style=\"background: #f1fafb !important; color:#000; width:25%;\">\u7c3f\u8a18\u306e\u5f62\u5f0f<\/th><td style=\"text-align: left;\">\u8907\u5f0f\u7c3f\u8a18\uff08\u6700\u592755\u4e07\u5186\u307e\u305f\u306f\u6700\u592765\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\uff09\u3001<br>\u307e\u305f\u306f\u7c21\u6613\u7c3f\u8a18\uff08\u6700\u592710\u4e07\u5186\u306e\u7279\u5225\u63a7\u9664\uff09\u306e\u3069\u3061\u3089\u304b\u3092\u9078\u629e\u3057\u307e\u3059\u3002<\/td><\/tr>\n<tr><th>\u5e33\u7c3f\u306b\u3064\u3044\u3066<\/th><td style=\"text-align: left;\">\u4fdd\u7ba1\u3059\u308b\u5e33\u7c3f\u540d\uff08\u4ed5\u8a33\u5e33\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u306a\u3069\uff09\u3092\u8a18\u5165\u3057\u307e\u3059\u3002<br>\u5fc5\u8981\u5e33\u7c3f\u306f\u9752\u8272\u7533\u544a\u306e\u5f62\u5f0f\u306b\u5fdc\u3058\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/td><\/tr>\n<tr><th>\u7279\u8a18\u4e8b\u9805<\/th><td style=\"text-align: left;\">\u7a0e\u52d9\u7f72\u306b\u4f1d\u3048\u305f\u3044\u4e8b\u9805\u304c\u3042\u308c\u3070\u8a18\u5165\u3057\u307e\u3059\u3002<br>\u901a\u5e38\u306f\u7a7a\u767d\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u304c\u3001\u7279\u5225\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306b\u6d3b\u7528\u3057\u307e\u3059\u3002<\/td><\/tr>\n<\/tbody><\/table><\/figure>\n <\/p><\/div>\n<\/li>\n<li>\n  <div>\u95a2\u4e0e\u7a0e\u7406\u58eb\n    <p>\u9752\u8272\u7533\u544a\u306b\u7a0e\u7406\u58eb\u304c\u95a2\u4e0e\u3057\u3066\u3044\u308b\u5834\u5408\u306f\u3001\u6c0f\u540d\u3084\u4e8b\u52d9\u6240\u540d\u3092\u8a18\u5165\u3057\u307e\u3059\u3002\u7a0e\u7406\u58eb\u306e\u95a2\u4e0e\u304c\u306a\u3044\u5834\u5408\u306f\u7a7a\u6b04\u3067\u554f\u984c\u3042\u308a\u307e\u305b\u3093\u3002<br><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/pdf\/h28\/10.pdf\" target=\"_blank\" rel=\"noopener\">\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\uff08PDF\uff09<\/a><\/p>\n  <\/div>\n<\/li>\n<\/ol>\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\/bp-kaigyotodoke-hitsuyounamono\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/0a4d5382acfeb907baa1f3d2e7b04552.png\" alt=\"\u958b\u696d\u5c4a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u306f\uff1f\u6e96\u5099\u3059\u3079\u304d\u66f8\u985e\u3084\u63d0\u51fa\u65b9\u6cd5\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\/bp-kaigyotodoke-hitsuyounamono\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u958b\u696d\u5c4a\u306b\u5fc5\u8981\u306a\u3082\u306e\u3068\u306f\uff1f\u6e96\u5099\u3059\u3079\u304d\u66f8\u985e\u3084\u63d0\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u958b\u696d\u5c4a\u306e\u63d0\u51fa\u306b\u5fc5\u8981\u306a\u66f8\u985e\u3084\u6e96\u5099\u3059\u3079\u304d\u3082\u306e\u3092\u8a73\u3057\u304f\u89e3\u8aac\uff01\u30b9\u30e0\u30fc\u30ba\u306b\u958b\u696d\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u30dd\u30a4\u30f3\u30c8\u3082\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 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href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shinkoku\/annai\/23200008.htm\" target=\"_blank\" rel=\"noreferrer noopener\">A1-10\u3000\u6240\u5f97\u7a0e\u306e\u9752\u8272\u7533\u544a\u306e\u53d6\u308a\u3084\u3081\u624b\u7d9a<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306e\u6ce8\u610f\u70b9<\/h2>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u627f\u8a8d\u7533\u8acb\u66f8\u3092\u63d0\u51fa\u3059\u308b\u969b\u306b\u306f\u3001\u4ee5\u4e0b\u306e\u70b9\u306b\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u8a18\u9332\u306e\u9577\u671f\u4fdd\u7ba1\u304c\u5fc5\u8981<\/h3>\n\n\n\n<p>\u9752\u8272\u7533\u544a\u3092\u884c\u3046\u500b\u4eba\u4e8b\u696d\u4e3b\u306f\u3001\u5e33\u7c3f\u3084\u78ba\u5b9a\u7533\u544a\u6642\u306b\u63d0\u51fa\u3057\u306a\u3044\u5e33\u7c3f\u30fb\u66f8\u985e\u3067\u3042\u3063\u3066\u3082\u3001\u539f\u5247\u3068\u3057\u30667\u5e74\u9593\u4fdd\u7ba1\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u53d6\u5f15\u306b\u95a2\u3057\u3066\u4f5c\u6210\u3057\u3001\u307e\u305f\u306f\u53d7\u9818\u3057\u305f\u66f8\u985e\uff08\u8acb\u6c42\u66f8\u3001\u898b\u7a4d\u66f8\u3001\u7d0d\u54c1\u66f8\u3001\u9001\u308a\u72b6\u306a\u3069\uff09\u306f5\u5e74\u9593\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3067\u3059\u3002\u7a0e\u52d9\u8abf\u67fb\u306e\u969b\u306b\u306f\u3001\u901f\u3084\u304b\u306b\u63d0\u51fa\u3067\u304d\u308b\u3088\u3046\u306b\u6574\u7406\u3057\u4fdd\u7ba1\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<p>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/koho\/kurashi\/html\/01_2.htm\" target=\"_blank\" rel=\"noreferrer noopener\">\u8a18\u5e33\u3084\u5e33\u7c3f\u7b49\u4fdd\u5b58\u30fb\u9752\u8272\u7533\u544a<\/a><\/p>\n\n\n\n<h3 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