{"id":100017,"date":"2020-02-18T10:53:51","date_gmt":"2020-02-18T01:53:51","guid":{"rendered":"https:\/\/www.calq.jp\/?post_type=blog&#038;p=100017"},"modified":"2020-12-28T11:52:22","modified_gmt":"2020-12-28T02:52:22","slug":"deadline-penalty","status":"publish","type":"blog","link":"https:\/\/www.calq.jp\/column\/tax\/deadline-penalty\/","title":{"rendered":"\u30102020\u5e74\u3011\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u306f\uff1f\u9045\u308c\u308b\u3068\u3069\u3093\u306a\u7f70\u5247\u304c\u3042\u308b\uff1f"},"content":{"rendered":"\n<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f2020\u5e7412\u670828\u65e5\u306b\u3001\u7a0e\u5236\u6539\u6b63\u53ca\u30732020\u5e74\u5206\u78ba\u5b9a\u7533\u544a\u7528\u306b\u3001\u5185\u5bb9\u3092\u4e00\u90e8\u4fee\u6b63\u3057\u307e\u3057\u305f\u3002<\/p>\n<p>\u00a0<\/p>\n<p>]\u5e74\u672b\u304c\u8fd1\u3065\u3044\u3066\u304f\u308b\u3068\u3001\u305d\u308d\u305d\u308d\u78ba\u5b9a\u7533\u544a\u306e\u6642\u671f\u3060\u306a\u30fc\u3068\u3001\u4f55\u3068\u306a\u304f\u6182\u9b31\u306a\u6c17\u5206\u306b\u306a\u3063\u3066\u3057\u307e\u3046\u4eba\u3082\u3044\u308b\u306e\u3067\u306f\uff1f\u6bce\u6708\u306e\u58f2\u308a\u4e0a\u3052\u3084\u7d4c\u8cbb\u3001\u4ed5\u5165\u308c\u306a\u3069\u3092\u3057\u3063\u304b\u308a\u8a18\u5e33\u3055\u308c\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u306f\u3001\u305d\u3053\u307e\u3067\u5927\u5909\u306a\u4f5c\u696d\u3067\u306f\u306a\u3044\u304b\u3082\u3057\u308c\u307e\u305b\u3093\u3002\u3057\u304b\u3057\u3001\u5e74\u672b\u306b\u307e\u3068\u3081\u3066\u3084\u308c\u3070\u3044\u3044\u3084\u3001\u3068\u5f8c\u56de\u3057\u306b\u3057\u3066\u3057\u307e\u3063\u3066\u3044\u305f\u65b9\u306b\u3068\u3063\u3066\u306f\u305d\u3046\u3044\u3046\u308f\u3051\u306b\u306f\u3044\u304d\u307e\u305b\u3093\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u3064\u3044\u3064\u3044\u5f8c\u56de\u3057\u306b\u3057\u3066\u3057\u307e\u3044\u304c\u3061\u3067\u3059\u304c\u3001\u78ba\u5b9a\u7533\u544a\u306f\u671f\u9650\u306b\u9045\u308c\u308b\u3068\u7a0e\u91d1\u9762\u3067\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308a\u307e\u3059\u3002\u4eca\u56de\u306f\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3068\u63d0\u51fa\u304c\u9045\u308c\u305f\u3068\u304d\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u306b\u3064\u3044\u3066\u89e3\u8aac\u3057\u307e\u3059\u3002<\/p>\n<h3>\u6240\u5f97\u7a0e\u3001\u6d88\u8cbb\u7a0e\u306e\u78ba\u5b9a\u7533\u544a\u306f\u3044\u3064\u304b\u3089\u3044\u3064\u307e\u3067\uff1f<\/h3>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-large wp-image-4110\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d3dd17453b5db26b5cbef20921ef3b5d-1024x682.jpg\" alt=\"\" width=\"1024\" height=\"682\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d3dd17453b5db26b5cbef20921ef3b5d.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d3dd17453b5db26b5cbef20921ef3b5d-300x200.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d3dd17453b5db26b5cbef20921ef3b5d-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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#ff0000;\">\u203b<\/span>2020\u5e74\uff08\u4ee4\u548c2\u5e74\uff09\u5206\u306e\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9593\u306f\u30012021\u5e74\uff08\u4ee4\u548c3\u5e74\uff092\u670816\u65e5\uff08\u706b\uff09\uff5e3\u670815\u65e5\uff08\u6708\uff09\u3067\u3059\u3002\u6d88\u8cbb\u7a0e\u306e\u63d0\u51fa\u671f\u9593\u306f2021\u5e74\uff08\u4ee4\u548c3\u5e74\uff092\u670816\u65e5\uff08\u706b\uff09\uff5e3\u670831\u65e5\uff08\u6c34\uff09\u3067\u3059\u3002<\/strong><\/p>\n<h3>\u7a0e\u91d1\u3092\u7d0d\u4ed8\u66f8\u3067\u7d0d\u3081\u308b\u306e\u3068\u53e3\u5ea7\u632f\u66ff\u3067\u7d0d\u3081\u308b\u306e\u3067\u306f\u671f\u9650\u304c\u9055\u3046\uff1f<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9593\u306b\u95a2\u3057\u3066\u306f\u5148\u8ff0\u306e\u901a\u308a\u3067\u3059\u304c\u3001\u7d0d\u7a0e\u671f\u9650\u306f\u7d0d\u7a0e\u624b\u6bb5\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff081\uff09\u73fe\u91d1\u306b\u7d0d\u4ed8\u66f8\u3092\u6dfb\u3048\u3066\u7d0d\u7a0e\u3059\u308b\u5834\u5408<\/h4>\n<p>\u7533\u544a\u671f\u9650\u306e3\u670815\u65e5\u304c\u7d0d\u7a0e\u671f\u9650\u3067\u3059\u3002\u7d0d\u4ed8\u66f8\u306f\u7a0e\u52d9\u7f72\u307e\u305f\u306f\u6240\u8f44\u306e\u7a0e\u52d9\u7f72\u7ba1\u5185\u306e\u91d1\u878d\u6a5f\u95a2\u306b\u7528\u610f\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u3001\u73fe\u91d1\u3068\u3068\u3082\u306b\u305d\u306e\u307e\u307e\u5404\u7a93\u53e3\u3067\u7d0d\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff082\uff09\u6307\u5b9a\u3057\u305f\u91d1\u878d\u6a5f\u95a2\u306e\u9810\u8caf\u91d1\u53e3\u5ea7\u304b\u3089\u632f\u66ff\u7d0d\u7a0e\u3092\u3059\u308b\u5834\u5408<\/h4>\n<p>\u632f\u66ff\u7d0d\u7a0e\u3068\u306f\u3001\u53e3\u5ea7\u5f15\u304d\u843d\u3068\u3057\u306b\u3088\u3063\u3066\u81ea\u52d5\u7684\u306b\u7d0d\u7a0e\u304c\u5b8c\u4e86\u3059\u308b\u65b9\u6cd5\u3002\u53e3\u5ea7\u632f\u66ff\u4f9d\u983c\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3060\u3051\u3067\u5229\u7528\u958b\u59cb\u3067\u304d\u307e\u3059\u3002\u6240\u5f97\u7a0e\u3068\u6d88\u8cbb\u7a0e\u306e\u3044\u305a\u308c\u3082\u6bce\u5e744\u6708\u4e0b\u65ec\u306e\u632f\u66ff\u3067\u3001\u7d0d\u4ed8\u66f8\u3067\u7d0d\u3081\u308b\u3088\u308a\u3082\u3042\u3068\u306e\u652f\u6255\u3044\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h3>\u9084\u4ed8\u7533\u544a\u306f1\u67081\u65e5\u304b\u3089\u3067\u304d\u308b\uff01<\/h3>\n<p>\u78ba\u5b9a\u7533\u544a\u306b\u3088\u3063\u3066\u3001\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u306e\u3067\u306f\u306a\u304f\u6255\u3044\u904e\u304e\u3066\u3044\u305f\u7a0e\u91d1\u306e\u9084\u4ed8\u3092\u53d7\u3051\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u5831\u916c\u3084\u7d66\u4e0e\u306a\u3069\u304b\u3089\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u3066\u3044\u305f\u6240\u5f97\u7a0e\u984d\u304c\u5e74\u9593\u306e\u6240\u5f97\u63a7\u9664\u3084\u7a0e\u984d\u63a7\u9664\u3092\u542b\u3081\u3066\u8a08\u7b97\u3092\u3057\u305f\u6240\u5f97\u7a0e\u984d\u3088\u308a\u3082\u591a\u3044\u3068\u3001\u7d0d\u3081\u904e\u304e\u305f\u6240\u5f97\u7a0e\u306e\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u9084\u4ed8\u7533\u544a\u306f\u5bfe\u8c61\u5e74\u306e\u7fcc\u5e741\u67081\u65e5\u304b\u3089\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u3001\u65e9\u304f\u63d0\u51fa\u3059\u308c\u3070\u3059\u308b\u307b\u3069\u9084\u4ed8\u91d1\u306e\u7740\u91d1\u304c\u65e9\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u306a\u304a\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306a\u3069\u3067\u3001\u9084\u4ed8\u7533\u544a\u306e\u5bfe\u8c61\u306b\u306a\u308b\u4e00\u822c\u7684\u306a\u4f8b\u3068\u3057\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3082\u306e\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<ol>\n<li>\u5e74\u306e\u9014\u4e2d\u3067\u9000\u8077\u3057\u3001\u5e74\u672b\u8abf\u6574\u3092\u53d7\u3051\u305a\u306b\u6e90\u6cc9\u5fb4\u53ce\u7a0e\u984d\u304c\u7d0d\u3081\u904e\u304e\u3068\u306a\u3063\u3066\u3044\u308b\u3068\u304d<\/li>\n<li>\u30de\u30a4\u30db\u30fc\u30e0\u306e\u53d6\u5f97\u3084\u7279\u5b9a\u306e\u30ea\u30d5\u30a9\u30fc\u30e0\u3092\u3057\u3066\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\u3092\u53d7\u3051\u308b\u3068\u304d<\/li>\n<li>1\u5e74\u306710\u4e07\u5186\u3092\u8d85\u3048\u308b\u533b\u7642\u8cbb\u3092\u652f\u6255\u3063\u305f\u3068\u304d<\/li>\n<li>\u7279\u5b9a\u306e\u5bc4\u4ed8\u3092\u3057\u305f\u3068\u304d<\/li>\n<\/ol>\n<h3>\u78ba\u5b9a\u7533\u544a\u66f8\u3092\u6700\u7d42\u65e5\u306b\u30dd\u30b9\u30c8\u3078\u6295\u51fd\u3059\u308b\u306e\u306f\u30ae\u30ea\u30ae\u30ea\u30bb\u30fc\u30d5\uff1f<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-large wp-image-4105\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d170b3f7eb2dc778b4c668b45f564ab2-1024x682.jpg\" alt=\"\u30dd\u30b9\u30c8\" width=\"1024\" height=\"682\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d170b3f7eb2dc778b4c668b45f564ab2.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d170b3f7eb2dc778b4c668b45f564ab2-300x200.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/d170b3f7eb2dc778b4c668b45f564ab2-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u78ba\u5b9a\u7533\u544a\u66f8\u306e\u4f5c\u6210\u304c\u7d42\u308f\u3063\u3066\u6642\u8a08\u3092\u898b\u305f\u3089\u30013\u670815\u65e5\u306e18\u6642\uff01\u3000\u7a0e\u52d9\u7f72\u306e\u7a93\u53e3\u306f\u9589\u307e\u3063\u3066\u3044\u307e\u3059\u304c\u3001\u6700\u7d42\u65e5\u306b\u30dd\u30b9\u30c8\u306b\u6295\u51fd\u3067\u304d\u308c\u3070\u30ae\u30ea\u30ae\u30ea\u30bb\u30fc\u30d5\u306a\u306e\u3067\u3057\u3087\u3046\u304b\uff1f<\/p>\n<p>\u00a0<\/p>\n<p>\u5b9f\u306f\u3001\u7533\u544a\u66f8\u306e\u63d0\u51fa\u671f\u9650\u306f\u7de0\u5207\u65e5\u306e\u6d88\u5370\u6709\u52b9\u3068\u3055\u308c\u3066\u3044\u308b\u306e\u3067\u300123\u664259\u5206\u307e\u3067\u306b\u90f5\u4fbf\u5c40\u306b\u6301\u3061\u8fbc\u3093\u3067\u305d\u306e\u65e5\u306e\u6d88\u5370\u3055\u3048\u3082\u3089\u3048\u308c\u3070\u30ae\u30ea\u30ae\u30ea\u30bb\u30fc\u30d5\u3002\u3057\u304b\u3057\u3001\u30dd\u30b9\u30c8\u306b\u6295\u51fd\u3059\u308b\u3060\u3051\u3060\u3068\u3001\u305d\u306e\u65e5\u306e\u6d88\u5370\u306f\u3082\u3089\u3048\u306a\u3044\u306e\u3067\u30a2\u30a6\u30c8\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u307e\u305f\u3001\u63d0\u51fa\u66f8\u985e\u304c\u591a\u304f\u5b85\u914d\u4fbf\u3084\u3086\u3046\u30d1\u30c3\u30af\u306a\u3069\u3092\u4f7f\u3063\u305f\u5834\u5408\u306f\u6d88\u5370\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3053\u306e\u5834\u5408\u306f\u3001\u7a0e\u52d9\u7f72\u3078\u306e\u5230\u7740\u65e5\u304c\u63d0\u51fa\u65e5\u3068\u898b\u306a\u3055\u308c\u307e\u3059\u3002\u7121\u7528\u306a\u30c8\u30e9\u30d6\u30eb\u3092\u907f\u3051\u308b\u305f\u3081\u306b\u3082\u3001\u7533\u544a\u66f8\u3092\u90f5\u9001\u3067\u9001\u308b\u3068\u304d\u306f\u3001\u6700\u4f4e\u3067\u3082\u7279\u5b9a\u8a18\u9332\u90f5\u4fbf\u306b\u3057\u3066\u9001\u308a\u307e\u3057\u3087\u3046\u3002<\/p>\n<h3>\u7d0d\u7a0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306e\u78ba\u5b9a\u7533\u544a\u671f\u9650\u306b\u6ce8\u610f<\/h3>\n<p>\u7d0d\u7a0e\u8005\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d\u306f\u3001\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u304c3\u670815\u65e5\u3067\u306f\u306a\u304f\u306a\u308a\u307e\u3059\u3002\u305f\u3068\u3048\u3070\u3001\u4ee5\u4e0b\u306e\u30b1\u30fc\u30b9\u3067\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff081\uff09\u78ba\u5b9a\u7533\u544a\u3092\u3059\u3079\u304d\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u4e0d\u52d5\u7523\u30aa\u30fc\u30ca\u30fc\u304c\u4ea1\u304f\u306a\u3063\u305f\u3068\u304d<\/h4>\n<p>\u7d0d\u7a0e\u8005\u672c\u4eba\u304c\u4ea1\u304f\u306a\u3063\u305f\u5834\u5408\u306f\u3001\u305d\u306e\u76f8\u7d9a\u4eba\u304c\u4ee3\u308f\u308a\u306b\u78ba\u5b9a\u7533\u544a\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u3053\u308c\u3092\u300c\u6e96\u78ba\u5b9a\u7533\u544a\u300d\u3068\u3044\u3044\u3001\u76f8\u7d9a\u4eba\u306f\u76f8\u7d9a\u306e\u958b\u59cb\u304c\u3042\u3063\u305f\u3053\u3068\u3092\u77e5\u3063\u305f\u65e5\u306e\u7fcc\u65e5\u304b\u30894\u30ab\u6708\u4ee5\u5185\u306b\u7533\u544a\u3068\u7d0d\u7a0e\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u308a\u307e\u305b\u3093\u3002\u305d\u306e\u969b\u3001\u5404\u76f8\u7d9a\u4eba\u306e\u6c0f\u540d\u3001\u4f4f\u6240\u3001\u88ab\u76f8\u7d9a\u4eba\u3068\u306e\u7d9a\u67c4\u306a\u3069\u3092\u8a18\u5165\u3057\u305f\u300c\u4ed8\u8868\u300d\u3092\u6dfb\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff082\uff09\u7d66\u4e0e\u6240\u5f97\u8005\u304c\u5728\u8077\u4e2d\u306b\u4ea1\u304f\u306a\u308a\u3001\u533b\u7642\u8cbb\u304c\u591a\u304f\u304b\u304b\u3063\u3066\u3044\u305f\u3068\u304d<\/h4>\n<p>\u533b\u7642\u8cbb\u63a7\u9664\u306f\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3067\u306f\u306a\u3044\u306e\u3067\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u3044\u3051\u307e\u305b\u3093\u3002\u3053\u3061\u3089\u306e\u671f\u9650\u3082\u5148\u8ff0\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u3068\u540c\u3058\u3067\u300c4\u30ab\u6708\u4ee5\u5185\u300d\u3067\u3059\u3002\u306a\u304a\u3001\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u6b7b\u4ea1\u306e\u65e5\u307e\u3067\u306b\u88ab\u76f8\u7d9a\u4eba\uff08\u4ea1\u304f\u306a\u3063\u305f\u65b9\uff09\u304c\u652f\u6255\u3063\u305f\u533b\u7642\u8cbb\u3067\u3042\u308a\u3001\u6b7b\u4ea1\u5f8c\u306b\u76f8\u7d9a\u4eba\u304c\u652f\u6255\u3063\u305f\u3082\u306e\u3092\u88ab\u76f8\u7d9a\u4eba\u306e\u6e96\u78ba\u5b9a\u7533\u544a\u306b\u304a\u3044\u3066\u533b\u7642\u8cbb\u63a7\u9664\u306e\u5bfe\u8c61\u306b\u542b\u3081\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u3002\u5f53\u7136\u306a\u304c\u3089\u3001\u7a0e\u52d9\u7f72\u304b\u3089\u300c\u4ea1\u304f\u306a\u3063\u305f\u65b9\u306e\u533b\u7642\u8cbb\u63a7\u9664\u304c\u591a\u304f\u3001\u9084\u4ed8\u3092\u53d7\u3051\u3089\u308c\u308b\u306e\u3067\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u304f\u3060\u3055\u3044\u300d\u3068\u9023\u7d61\u304c\u6765\u308b\u3053\u3068\u306f\u3042\u308a\u307e\u305b\u3093\u306e\u3067\u3001\u81ea\u4e3b\u7684\u306b\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<h3>\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3063\u305f\u3068\u304d\u306e\u30da\u30ca\u30eb\u30c6\u30a3\u3068\u306f<\/h3>\n<p><img decoding=\"async\" class=\"alignnone size-large wp-image-4134\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/e5e6bd0536946c8b290695852ca54b38-1024x682.jpg\" alt=\"\" width=\"1024\" height=\"682\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/e5e6bd0536946c8b290695852ca54b38.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/e5e6bd0536946c8b290695852ca54b38-300x200.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/e5e6bd0536946c8b290695852ca54b38-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>\u3082\u3057\u78ba\u5b9a\u7533\u544a\u306e\u671f\u9650\u3092\u904e\u304e\u3066\u3057\u307e\u3046\u3068\u3001\u3069\u306e\u3088\u3046\u306a\u30da\u30ca\u30eb\u30c6\u30a3\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305a\u3001\u671f\u9650\u3092\u904e\u304e\u305f\u78ba\u5b9a\u7533\u544a\u306e\u3053\u3068\u3092\u300c\u671f\u9650\u5f8c\u7533\u544a\u300d\u3068\u3044\u3044\u307e\u3059\u3002\u7533\u544a\u66f8\u81ea\u4f53\u306f\u671f\u9593\u5185\u3068\u540c\u3058\u3082\u306e\u3092\u63d0\u51fa\u3067\u304d\u307e\u3059\u304c\u3001\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u7a0e\u91d1\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u306a\u3051\u308c\u3070\u3044\u3051\u306a\u3044\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff081\uff09\u5ef6\u6ede\u7a0e<\/h4>\n<p>\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u3001\u671f\u9650\u304b\u3089\u9045\u308c\u305f\u65e5\u6570\u306b\u5fdc\u3058\u3066\u5e74\u7387\u3067\u6700\u9ad814.6\uff05\u3092\u304b\u3051\u305f\u91d1\u984d\u306b\u306a\u308a\u307e\u3059\u3002\u7533\u544a\u66f8\u3092\u671f\u9650\u5185\u306b\u63d0\u51fa\u3057\u3066\u3044\u3066\u3082\u3001\u7d0d\u7a0e\u304c\u671f\u9650\u5185\u306b\u5b8c\u4e86\u3057\u3066\u3044\u306a\u3051\u308c\u3070\u3001\u5ef6\u6ede\u7a0e\u3092\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308b\u306e\u30671\u65e5\u3067\u3082\u65e9\u304f\u7d0d\u7a0e\u3059\u308b\u3088\u3046\u306b\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n<p>\u00a0<\/p>\n<h4>\uff082\uff09\u7121\u7533\u544a\u52a0\u7b97\u7a0e<\/h4>\n<p>\u78ba\u5b9a\u7533\u544a\u3092\u3057\u3066\u3044\u306a\u3044\u3053\u3068\u3092\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3055\u308c\u308b\u3068\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u3092\u8ffd\u52a0\u3067\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u91d1\u984d\u306f\u3001\u672c\u6765\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306b\u5bfe\u3057\u3066\u300150\u4e07\u5186\u307e\u3067\u306f15\uff05\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f20\uff05\u3092\u304b\u3051\u305f\u3082\u306e\u3067\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u306a\u304a\u3001\u7a0e\u52d9\u7f72\u306b\u6307\u6458\u3055\u308c\u308b\u524d\u306b\u81ea\u3089\u671f\u9650\u5f8c\u7533\u544a\u3092\u3057\u305f\u5834\u5408\u306b\u306f\u30015\uff05\u3092\u304b\u3051\u305f\u7a0e\u984d\u306b\u8efd\u6e1b\u3055\u308c\u307e\u3059\uff082016\u5e74\u5206\u4ee5\u5f8c\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u52d9\u8abf\u67fb\u306e\u4e8b\u524d\u901a\u77e5\u306e\u5f8c\u306b\u3057\u305f\u5834\u5408\u306f\u300150\u4e07\u5186\u307e\u3067\u306f10\uff05\u300150\u4e07\u5186\u3092\u8d85\u3048\u308b\u90e8\u5206\u306f15\uff05\u3092\u304b\u3051\u305f\u91d1\u984d\u3067\u3059\uff09\u3002\u305f\u3060\u3057\u3001\u671f\u9650\u5f8c\u7533\u544a\u3067\u3042\u3063\u3066\u3082\u3001\u6b21\u306e\u8981\u4ef6\u3092\u5168\u3066\u6e80\u305f\u3059\u5834\u5408\u306b\u306f\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306f\u8ab2\u3055\u308c\u307e\u305b\u3093\u3002<\/p>\n<p>\u00a0<\/p>\n<p>1. \u305d\u306e\u671f\u9650\u5f8c\u7533\u544a\u304c\u3001\u6cd5\u5b9a\u7533\u544a\u671f\u9650\u304b\u30891\u6708\u4ee5\u5185\u306b\u81ea\u4e3b\u7684\u306b\u884c\u308f\u308c\u3066\u3044\u308b\u3053\u3068\u3002<br \/>2. \u671f\u9650\u5185\u7533\u544a\u3092\u3059\u308b\u610f\u601d\u304c\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u4e00\u5b9a\u306e\u5834\u5408\u306b\u8a72\u5f53\u3059\u308b\u3053\u3068\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u306a\u304a\u3001\u4e00\u5b9a\u306e\u5834\u5408\u3068\u306f\u3001\u6b21\u306e\uff081\uff09\u53ca\u3073\uff082\uff09\u306e\u3044\u305a\u308c\u306b\u3082\u8a72\u5f53\u3059\u308b\u5834\u5408\u3092\u3044\u3044\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<blockquote>\n<p>\uff081\uff09\u305d\u306e\u671f\u9650\u5f8c\u7533\u544a\u306b\u4fc2\u308b\u7d0d\u4ed8\u3059\u3079\u304d\u7a0e\u984d\u306e\u5168\u984d\u3092\u6cd5\u5b9a\u7d0d\u671f\u9650(\u53e3\u5ea7\u632f\u66ff\u7d0d\u4ed8\u306e\u624b\u7d9a\u3092\u3057\u305f\u5834\u5408\u306f\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5)\u307e\u3067\u306b\u7d0d\u4ed8\u3057\u3066\u3044\u308b\u3053\u3068\u3002<\/p>\n<p>\uff082\uff09\u305d\u306e\u671f\u9650\u5f8c\u7533\u544a\u66f8\u3092\u63d0\u51fa\u3057\u305f\u65e5\u306e\u524d\u65e5\u304b\u3089\u8d77\u7b97\u3057\u30665\u5e74\u524d\u307e\u3067\u306e\u9593\u306b\u3001\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u53c8\u306f\u91cd\u52a0\u7b97\u7a0e\u3092\u8ab2\u3055\u308c\u305f\u3053\u3068\u304c\u306a\u304f\u3001\u304b\u3064\u3001\u671f\u9650\u5185\u7533\u544a\u3092\u3059\u308b\u610f\u601d\u304c\u3042\u3063\u305f\u3068\u8a8d\u3081\u3089\u308c\u308b\u5834\u5408\u306e\u7121\u7533\u544a\u52a0\u7b97\u7a0e\u306e\u4e0d\u9069\u7528\u3092\u53d7\u3051\u3066\u3044\u306a\u3044\u3053\u3068\u3002<br \/>\u51fa\u5178\uff1a<a href=\"https:\/\/www.nta.go.jp\/\">\u56fd\u7a0e\u5e81\u30a6\u30a7\u30d6\u30b5\u30a4\u30c8<\/a><\/p>\n<\/blockquote>\n<p>\u00a0<\/p>\n<p>\u307e\u305f\u3001\u7533\u544a\u671f\u9650\u306b\u9045\u308c\u308b\u3068\u9752\u8272\u7533\u544a\u306e65\u4e07\u5186\u63a7\u9664\uff08\u203b\uff09\u3092\u53d7\u3051\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u300210\u4e07\u5186\u63a7\u9664\u3067\u3042\u308c\u3070\u53d7\u3051\u3089\u308c\u307e\u3059\u304c\u300165\u4e07\u5186\u63a7\u9664\u3092\u53d7\u3051\u305f\u3068\u304d\u306b\u6bd4\u3079\u3066\u3001\u6700\u4f4e8\u4e072,500\u5186\u306e\u7a0e\u91d1\u3092\u7121\u99c4\u306b\u7d0d\u3081\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\uff08\u6240\u5f97\u7a0e5\uff05\u3068\u4f4f\u6c11\u7a0e10\uff05\u3067\u8a08\u7b97\uff09\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u203b2020\u5e74\u306e\u6240\u5f97\u7a0e\u78ba\u5b9a\u7533\u544a\u304b\u3089\u300165\u4e07\u5186\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306e\u8981\u4ef6\u304c\u5909\u308f\u308a\u3001e-Tax\uff08\u96fb\u5b50\u7533\u544a\uff09\u306b\u3088\u308b\u7533\u544a\u3001\u307e\u305f\u306f\u96fb\u5b50\u5e33\u7c3f\u306e\u4fdd\u5b58\u3092\u3057\u3066\u3044\u308b\u5834\u5408\u306e\u307f\u3068\u306a\u308a\u307e\u3057\u305f\u3002\u8981\u4ef6\u3092\u6e80\u305f\u3055\u306a\u3044\u5834\u5408\u3001\u63a7\u9664\u984d\u306f55\u4e07\u5186\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<p>\u00a0<\/p>\n<p>\u3010\u53c2\u8003\u8a18\u4e8b\u3011<a href=\"https:\/\/www.calq.jp\/column\/tax\/65-change2020\/\">2020\u5e74\u304b\u3089\u9752\u8272\u7533\u544a\u7279\u5225\u63a7\u966465\u4e07\u5186\u306e\u9069\u7528\u8981\u4ef6\u304c\u5909\u66f4\u306b<\/a><\/p>\n<p>\u00a0<\/p>\n<p>\u3061\u306a\u307f\u306b\u3001\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3044\u3053\u3068\u306b\u3064\u3044\u3066\u306f\u3001\u7a0e\u91d1\u4ee5\u5916\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002\u8a73\u7d30\u306f\u300c<a href=\"https:\/\/www.calq.jp\/column\/tax\/demerit\/\">\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u304b\u3063\u305f\u5834\u5408\u306b\u8d77\u3053\u308a\u3046\u308b\u3001\u7a0e\u91d1\u4ee5\u5916\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/a>\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n<h3>\u7533\u544a\u5185\u5bb9\u306e\u9593\u9055\u3044\u306b\u6c17\u4ed8\u3044\u305f\u3068\u304d\u306f\u3069\u3046\u3059\u308c\u3070\u3044\u3044\u306e\uff1f<\/h3>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-4052\" src=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/b5728a77ae76f68fb8120336df63a39b-1024x682.jpg\" alt=\"\" width=\"1024\" height=\"682\" srcset=\"https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/b5728a77ae76f68fb8120336df63a39b.jpg 1024w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/b5728a77ae76f68fb8120336df63a39b-300x200.jpg 300w, https:\/\/www.calq.jp\/wordpress\/wp-content\/uploads\/2019\/12\/b5728a77ae76f68fb8120336df63a39b-768x512.jpg 768w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" 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