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alt=\"\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8(\u521d\u8449)\u306e\u8a18\u8f09\u4f8b\"><\/div><label class=\"popup-Image__close\" for=\"popup-Image__check--01\">\u00d7<\/label>\n<\/label>\n<\/label>\n<div class=\"popup-Image__thumbnail\">\n  <label for=\"popup-Image__check--01\">\n    <img decoding=\"async\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/96f9833a0fd56685231e42909aaa75ef.jpg\" alt=\"\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8(\u521d\u8449)\u306e\u8a18\u8f09\u4f8b\" width=\"709\" height=\"1024\"\/>\n  <\/label>\n  <p>\u203b\u30af\u30ea\u30c3\u30af\u3067\u753b\u50cf\u3092\u62e1\u5927\u3067\u304d\u307e\u3059<\/p>\n<\/div>\n\n\n\n<input type=\"checkbox\" id=\"popup-Image__check--02\">\n<label id=\"popup-Image__overlay--02\" for=\"popup-Image__check--02\" class=\"popup-Image__overlay\">\n  <label class=\"popup-Image__window\">\n    <div class=\"popup-Image__title\"><img decoding=\"async\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/7834d244289c62cce645e915d675d1ef.jpg\" rel=\"noopener\" target=\"_blank\" alt=\"\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8(\u6b21\u8449)\u306e\u8a18\u8f09\u4f8b\"><\/div><label class=\"popup-Image__close\" for=\"popup-Image__check--02\">\u00d7<\/label>\n<\/label>\n<\/label>\n<div class=\"popup-Image__thumbnail\">\n  <label for=\"popup-Image__check--02\">\n    <img decoding=\"async\" itemprop=\"image\" loading=\"lazy\" src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/7834d244289c62cce645e915d675d1ef.jpg\" alt=\"\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8(\u6b21\u8449)\u306e\u8a18\u8f09\u4f8b\" width=\"709\" height=\"1024\"\/>\n  <\/label>\n  <p>\u203b\u30af\u30ea\u30c3\u30af\u3067\u753b\u50cf\u3092\u62e1\u5927\u3067\u304d\u307e\u3059<\/p>\n<\/div>\n\n\n\n<p>\u5f15\u7528\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.nta.go.jp\/taxes\/tetsuzuki\/shinsei\/annai\/shohi\/annai\/pdf\/0021009-084_01.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u7533\u8acb\u66f8\u306e\u8a18\u8f09\u4f8b\u300d<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9069\u683c\u8acb\u6c42\u66f8\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u3092\u78ba\u8a8d\u3059\u308b\u306b\u306f<\/h2>\n\n\n\n<p>\u81ea\u5206\u306e\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u767b\u9332\u756a\u53f7\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u767b\u9332\u3057\u305f\u969b\u306b\u4ea4\u4ed8\u3055\u308c\u305f\u767b\u9332\u901a\u77e5\u66f8\u3067\u78ba\u8a8d\u304c\u3067\u304d\u307e\u3059\u3002\u3057\u304b\u3057\u3001\u9069\u683c\u8acb\u6c42\u66f8\u3092\u767a\u884c\u3059\u308b\u5074\uff08\u58f2\u308a\u624b\uff09\u307e\u305f\u306f\u4ea4\u4ed8\u3055\u308c\u308b\u5074\uff08\u8cb7\u3044\u624b\uff09\u3001\u305d\u308c\u305e\u308c\u306e\u7acb\u5834\u3084\u72b6\u6cc1\u306b\u3088\u3063\u3066\u7570\u306a\u308b\u305f\u3081\u3001\u4ee5\u4e0b\u8a73\u3057\u3044\u78ba\u8a8d\u65b9\u6cd5\u306b\u3064\u3044\u3066\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p>\u56fd\u7a0e\u5e81\u304c\u904b\u55b6\u3057\u3066\u3044\u308b\u300c\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u300d\u306e\u30db\u30fc\u30e0\u30da\u30fc\u30b8\u3067\u691c\u7d22\u3057\u3001\u78ba\u8a8d\u3057\u307e\u3057\u3087\u3046\u3002\u3082\u3057\u3001\u53d6\u5f15\u5148\u304b\u3089\u306e\u9069\u683c\u8acb\u6c42\u66f8\u306b\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u767b\u9332\u756a\u53f7\u3068\u540d\u79f0\u304c\u6b63\u78ba\u304b\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u4ee5\u4e0b\u306e\u691c\u7d22\u65b9\u6cd5\u3067\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u767b\u9332\u756a\u53f7\uff08\u201cT\u201d\u3092\u7701\u304f13\u6841\uff09\u3092\u5165\u529b\u3057\u3066\u3001\u8a72\u5f53\u306e\u767b\u9332\u4e8b\u696d\u8005\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u767b\u9332\u756a\u53f7\uff08\u201cT\u201d\u3092\u7701\u304f13\u6841\uff09\u3092\u307e\u3068\u3081\u3066\u691c\u7d22\u3057\u3001\u691c\u7d22\u7d50\u679c\u4e00\u89a7\u3067\u78ba\u8a8d\u3059\u308b<\/li>\n<\/ul>\n\n\n\n<p>\u306a\u304a\u3001\u691c\u7d22\u7d50\u679c\u4e00\u89a7\u3067\u306f\u4e8b\u696d\u8005\u6c0f\u540d\u307e\u305f\u306f\u540d\u79f0\u30fb\u6240\u5728\u5730\u306a\u3069\u3001\u3088\u308a\u8a73\u3057\u3044\u60c5\u5831\u304c\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.invoice-kohyo.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.invoice-kohyo.nta.go.jp\/aboutweb\/riyou_houhou.html#cmsgamenlink4\" target=\"_blank\" rel=\"noreferrer noopener\">\u3054\u5229\u7528\u65b9\u6cd5<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u6cd5\u4eba\u756a\u53f7\u516c\u8868\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3059\u308b<\/h3>\n\n\n\n<p>\u524d\u6bb5\u3067\u8ff0\u3079\u305f\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u516c\u8868\u30b5\u30a4\u30c8\u306f\u3001\u767b\u9332\u756a\u53f7\u304c\u5206\u304b\u3063\u3066\u3044\u308b\u5834\u5408\u306b\u306e\u307f\u5229\u7528\u3067\u304d\u307e\u3059\u3002\u6cd5\u4eba\u756a\u53f7\u306f\u3001\u56fd\u7a0e\u5e81\u304c\u6307\u5b9a\u3059\u308b\u8b58\u5225\u756a\u53f7\u306b\u5247\u308a\u3001\u982d\u6587\u5b57T+13\u6841\u306e\u6570\u5b57\u3067\u69cb\u6210\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u767b\u9332\u756a\u53f7\u3092\u78ba\u8a8d\u3057\u305f\u3044\u5834\u5408\u306f\u3001\u307e\u305a\u56fd\u7a0e\u5e81\u304c\u904b\u55b6\u3057\u3066\u3044\u308b\u6cd5\u4eba\u756a\u53f7\u516c\u8868\u30b5\u30a4\u30c8\u3067\u6cd5\u4eba\u756a\u53f7\u3092\u691c\u7d22\u3059\u308b\u3068\u826f\u3044\u3067\u3057\u3087\u3046\u3002\u305d\u3053\u3067\u8abf\u3079\u305f\u6cd5\u4eba\u756a\u53f7\u3092\u4f7f\u3063\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306e\u516c\u8868\u30b5\u30a4\u30c8\u3067\u691c\u7d22\u3059\u308c\u3070\u3001\u305d\u306e\u6cd5\u4eba\u304c\u767b\u9332\u6e08\u307f\u304b\u3069\u3046\u304b\u3092\u78ba\u8a8d\u3067\u304d\u307e\u3059\u3002<br>\u691c\u7d22\u65b9\u6cd5\u306b\u3064\u3044\u3066\u3001\u4ee5\u4e0b\u3092\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n\n\n\n<ul class=\"flame\">\n<li>\u5546\u53f7\u307e\u305f\u306f\u540d\u79f0\u304a\u3088\u3073\u6240\u5728\u5730\u306a\u3069\u304b\u3089\u8a72\u5f53\u306e\u767b\u9332\u4e8b\u696d\u8005\u3092\u78ba\u8a8d\u3059\u308b<\/li>\n<li>\u6cd5\u4eba\u756a\u53f7\uff0813\u6841\uff09\u304b\u3089\u8a72\u5f53\u306e\u767b\u9332\u4e8b\u696d\u8005\u3092\u78ba\u8a8d\u3059\u308b\uff08\u307e\u3068\u3081\u3066\u691c\u7d22\u53ef\u80fd\uff09<\/li>\n<\/ul>\n\n\n\n<p>\u3055\u3089\u306b\u691c\u7d22\u6761\u4ef6\u306e\u8a2d\u5b9a\u3067\u6cd5\u4eba\u7a2e\u5225\u3084\u767b\u8a18\u8a18\u9332\u306e\u9589\u9396\u306a\u3069\u304c\u751f\u3058\u305f\u6cd5\u4eba\u3092\u7d5e\u308c\u307e\u3059\u3002<br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.houjin-bangou.nta.go.jp\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u6cd5\u4eba\u756a\u53f7\u516c\u8868\u30b5\u30a4\u30c8<\/a><br>\u53c2\u8003\uff1a\u56fd\u7a0e\u5e81\uff5c<a href=\"https:\/\/www.houjin-bangou.nta.go.jp\/website\/riyo-hoho\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u3054\u5229\u7528\u65b9\u6cd5\uff08\u691c\u7d22\u30fb\u95b2\u89a7\u3001\u30c0\u30a6\u30f3\u30ed\u30fc\u30c9\u6a5f\u80fd\uff09\u306b\u3064\u3044\u3066<\/a><\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3059\u308b\u306e\u304b\u306b\u3064\u3044\u3066\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u53d6\u5f15\u5148\u306e\u78ba\u4fdd\u3084\u65b0\u898f\u958b\u62d3\u306b\u6709\u5229<\/h3>\n\n\n\n<p>\u30a4\u30f3\u30dc\u30a4\u30b9\u3092\u767a\u884c\u3057\u306a\u3051\u308c\u3070\u3001\u8ab2\u7a0e\u4e8b\u696d\u8005\u3068\u306e\u53d6\u5f15\u304c\u78ba\u4fdd\u3057\u306b\u304f\u304f\u306a\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u8cb7\u3044\u624b\u5074\uff08\u8ab2\u7a0e\u4e8b\u696d\u8005\uff09\u304c\u4ed5\u5165\u7a0e\u984d\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306e\u4fdd\u5b58\u304c\u5fc5\u8981\u3068\u306a\u308b\u305f\u3081\u3067\u3059\u3002\u305d\u306e\u70b9\u3001\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u3067\u3042\u308c\u3070\u3001\u4eca\u5f8c\u306e\u53d6\u5f15\u7d99\u7d9a\u3084\u65b0\u898f\u53d6\u5f15\u5148\u306e\u958b\u62d3\u306b\u3082\u6709\u52b9\u306b\u50cd\u304f\u3067\u3057\u3087\u3046\u3002<\/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\/bp-jigyoukaishitoshinkokusho\">\n\t\t\t\t\t\t\t<img src=\"https:\/\/www.seraku.co.jp\/tectec-note\/wp-content\/uploads\/5e4a86725c9e8dbb798a78bfdd31e406.png\" alt=\"\u4e8b\u696d\u958b\u59cb\u7b49\u7533\u544a\u66f8\u3068\u306f\uff1f\u958b\u696d\u5c4a\u3068\u306e\u9055\u3044\u3068\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-jigyoukaishitoshinkokusho\">\n\t\t\t\t\t\t\t<div class=\"relativeLink__title\">\u4e8b\u696d\u958b\u59cb\u7b49\u7533\u544a\u66f8\u3068\u306f\uff1f\u958b\u696d\u5c4a\u3068\u306e\u9055\u3044\u3068\u63d0\u51fa\u65b9\u6cd5\u3092\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u4e8b\u696d\u958b\u59cb\u7b49\u7533\u544a\u66f8\u3068\u306f\u4f55\u304b\uff1f\u958b\u696d\u5c4a\u3068\u306e\u9055\u3044\u3084\u63d0\u51fa\u65b9\u6cd5\u3001\u8a18\u5165\u306e\u30dd\u30a4\u30f3\u30c8\u3092\u8a73\u3057\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002\u958b\u696d\u624b\u7d9a\u304d\u3092\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\">\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u306a\u308b\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n\n\n\n<p>\u9069\u683c\u8acb\u6c42\u66f8\u767a\u884c\u4e8b\u696d\u8005\u306b\u3068\u3063\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u5b58\u5728\u3059\u308b\u306e\u304b\u898b\u3066\u3044\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n\n\n\n<h3 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class=\"wp-block-heading\">\u4e8b\u52d9\u51e6\u7406\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u53ef\u80fd\u6027\u304c\u3042\u308b<\/h3>\n\n\n\n<p>\u5b9f\u306f\u30a4\u30f3\u30dc\u30a4\u30b9\u5236\u5ea6\u3092\u5c0e\u5165\u3059\u308b\u3053\u3068\u3067\u65b0\u305f\u306b\u4e8b\u52d9\u4f5c\u696d\u304a\u3088\u3073\u7ba1\u7406\u696d\u52d9\u304c\u5897\u52a0\u3059\u308b\u6050\u308c\u304c\u3042\u308a\u307e\u3059\u3002\u7406\u7531\u3068\u3057\u3066\u3001\u9069\u683c\u8acb\u6c42\u66f8\u306b\u306f\u4ee5\u4e0b\u306e\u9805\u76ee\u3092\u5fc5\u305a\u8a18\u8f09\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u304b\u3089\u3067\u3059\u3002<\/p>\n\n\n\n<ul 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class=\"relativeLink__title\">\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u306f\uff1f\u6700\u9069\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3082\u89e3\u8aac<\/div>\n\t\t\t\t\t\t\t<p>\u672c\u7a3f\u3067\u306f\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u304c\u6cd5\u4eba\u5316\u3059\u308b\u969b\u306e\u30e1\u30ea\u30c3\u30c8\u30fb\u30c7\u30e1\u30ea\u30c3\u30c8\u3084\u624b\u7d9a\u304d\u306e\u6d41\u308c\u3001\u6700\u9069\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u306b\u3064\u3044\u3066\u8a73\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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