$BF#Bt@GL3=p$+$i(B
$BF#Bt@GL3=p$+$i$N$*CN$i$;(B
$B@GL3=p$+$i$N$*CN$i$;(B
$B!!(B$BAk8}$G$NG<@G$ONaOB(B3$BG/(B10$B7n(B1$BF|$+$i(B $B#9;~!A#1#6;~(B $B$^$G$K$*4j$$$7$^$9!#(B
$BEE;R?=9p$d%^%$%J%s%P!<$K4X$9$k$*CN$i$;(B
$B!!9q@GD#%[!<%`%Z!<%8!V9q@GEE;R?=9p!&G<@G%7%9%F%`!J(Be-Tax$B!K!W$G$O!"EE;R?=9p$d%^%$%J%s%P!<$K4X$9$k$*CN$i$;!":G?7>pJs$d#Q!u#A$J$I$,?o;~99?7$5$l$F$*$j$^$9!#(B
$B!!@'Hs$43hMQ$/$@$5$$(B!
$B!{!V9q@GEE;R?=9p!&G<@G%7%9%F%`!J(Be-Tax$B!K!W!&!V%^%$%J%s%P!
http://www.e-tax.nta.go.jp/
http://www.nta.go.jp/mynumberinfo/index.htm
$B>CHq@G$N7Z8:@GN(@)EY$K$D$$$F(B
$B7Z8:@GN(@)EY4X78$N%[!<%`%Z!<%8FC@_%5%$%H(B
$B!!7Z8:@GN(@)EY4X78$N%[!<%`%Z!<%8FC@_%5%$%H$G$O!">CHq@G$N7Z8:@GN(@)EY$K4X$9$k$*CN$i$;!":G?7>pJs$d#Q!u#A$J$I:G?7>pJs$r?o;~7G:\$7$F$$$-$^$9!#(B
$B!!@'Hs$43hMQ$/$@$5$$(B!
$B!{FC=8!]>CHq@G$N7Z8:@GN(@)EY(B
$B!!!!!!(B $B!J@/I\9-Js%*%s%i%$%s!K(B
http://www.gov-online.go.jp/tokusyu/keigen_zeiritsu/index.html
$B!{>CHq@G$N7Z8:@GN(@)EY$K$D$$$F!J9q@GD#!K(B
https://www.nta.go.jp/taxes/shiraberu/zeimokubetsu/shohi/keigenzeiritsu/index.htm
$B!{7Z8:@GN(BP:vJd=u6b(B
$B!!!!!!(B $B!J7Z8:@GN(BP:vJd=u6b;vL36I!K(B
$B9q$NAjCLAk8}(B
- $B7Z8:@GN(@)EY$NFbMF$K4X$9$kAjCL!J9q@GD#!K(B
$B=j3m$N@GL3=p(B
$B"(2;@<%,%$%@%s%9$K1h$C$F!V#3!W$rA*Br(B
$B!!!J
$B!!!!!!!!!!!!(B $B!JEZ!&F|!&=K=|$/!K(B$B"(@GL3=p$NEEOCHV9fEy$K$D$-$^$7$F$O!"9q@GD#%[!<%`%Z!<%8$+$i3NG'$G$-$^$9!#(B
$B!!!!9q@GD#%[!<%`%Z!<%8!'(Bhttp://www.nta.go.jp/
- $B%l%8F3F~!&%7%9%F%`2~=$Ey$N;Y1g$K4X$9$kAjCL!J7Z8:@GN(BP:vJd=u6b;vL36I!K(B
$B7Z8:@GN(BP:vJd=u6b;vL36I%3!<%k%;%s%?!<(B
$B#0#5#7#0!]#0#8#1!]#2#2#2!J%J%S%@%$%d%k!K(B
$B#0#3!]#6#6#2#7!]#1#3#1#7!J#I#PEEOCMQ!K(B
$B!J
$B!!!!!!!!!!!!(B $B!JEZ!&F|!&=K=|$/!K(B
- $B>CHq@G$NE>2GEy$K4X$9$kAjCL$d>CHq@G@)EY$K4X$9$k0lHLE*$J$*Ld$$9g$o$;(B
$B>CHq@G2A3JE>2GEyAm9gAjCL%;%s%?!<(B
$B#0#5#7#0!]#2#0#0!]#1#2#3!J%J%S%@%$%d%k!K(B
$B!J
$B!!!!!!!!!!!!(B $B!JEZ!&F|!&=K=|$/!K(B
$B9q@G$r0l;~$KG
○$B!V492A$NM1M=!W@)EY(B
$B!!9q@G$r0l;~$KG
- $B$J$*!"?=@A$9$k9q@G0J30$K!"4{$KBZG<$H$J$C$F$$$k9q@G$,$"$k>l9g$K$O!"86B'$H$7$F!"?=@A$K$h$k492A$NM1M=$OG'$a$i$l$^$;$s!#(B
- $B>e5-$N!V?=@A$K$h$k492A$NM1M=!W$N$[$+!"!V@GL3=pD9$N?&8"$K$h$k492A$NM1M=!W$,$"$j$^$9!#(B
○$BM1M=$,G'$a$i$l$k$H(B
$B!!M1M=4|4VCf$N1dBZ@G$N0lIt$,LH=|$5$l$^$9!#(B
$B!!:b;:$N:92!$($d492A!JGd5Q!K$,M1M=$5$l$^$9!#(B
- $B>\$7$$?=@A=q$N=q$-J}$J$I$K$D$$$F$O!"!VM1M=$N?=@A$N
$B!!!VM1M=$N?=@A$N - $B!V?=@A$K$h$k492A$NM1M=!W0J30$NM1M=@)EY!J!VG<@G$NM1M=!WEy!K$K4X$9$k$3$H$d!"?=@A=q$N5-:\J}K!$GITL@$JE@$,$"$j$^$7$?$i!"@GL3=p$ND'<}C4Ev$K$4AjCL$/$@$5$$!#(B
$B!VAjB3@G$N?=9p=qMWH]H=Dj%3!<%J!
$B!!J?@.(B27$BG/(B1$B7n(B1$BF|$K2~@5AjB3@GK!$,;\9T$5$l$^$7$?!#(B
$B!!9q@GD#%[!<%`%Z!<%8$G$O!"AjB3@G$N;EAH$_$rJ,$+$j$d$9$/2r@b$7$?!VAjB3@G$N$"$i$^$7!W$J$I$N3F
$B!!@'Hs$4MxMQ$/$@$5$$(B!
◯$B!VAjB3@G!&B#M?@GFC=8!W!&!VAjB3@G$N?=9pMWH]H=Dj%3!<%J!
https://www.nta.go.jp/taxes/shiraberu/sozoku-tokushu/index.htm
http://www.keisan.nta.go.jp/sozoku/yohihantei/top
$B@G$K$D$$$F$N>e
①$B%?%C%/%9%"%s%5!<$rMxMQ$9$k(B
$B!!%?%C%/%9%"%s%5!<$,@G$Nhttp://www.nta.go.jp/taxanswer/index2.htm(I#$B$+$i(B
24$B;~4V8fMxMQ$K$J$l$^$9!#(B
$B!!(I"$B$h$/$"$k8f
②$B9q@GD#%[!<%`%Z!<%8(I"(Bhttp:www.nta.go.jp(I#$B$rMxMQ$9$k(B
$B!!
③$BEEOCAjCL%;%s%?!<$rMxMQ$9$k(B
$B!!@GL3=p$K$*4s$;$$$?$@$/0lHLE*$J@G$K4X$9$k8fAjCL$r9q@G6I$K@_CV$9$kEEOCAjCL%;%s%?!<$,!"(B
$B=8CfE*$K$*
$B!!F#Bt@GL3=p!J(B0466-22-2141$B!K$KEEOC$r$+$1$k$H<+F02;@<$G$40FFb$7$^$9$N$G!"AjCLFbMF$K1~$8$FHV9f$rA*Br$7$F$/$@$5$$!#(B
$BF#Bt@GL3=p$^$G$NDLOCNA6b$G8fMxMQ$K$J$l$^$9!#(B
$B@GL3?&0w$rAu$C$?IT?3$JEEOC$K$4Cm0U$/$@$5$$(B
$B!!9q@G6I$d@GL3?&0w$rL>>h$kN$7$F!"G/Np$d2HB29=@.!"G/6b$Nu67!"(B
$BMB6b;D9b$d8}:B>pJs$J$I$K$D$$$FJ9$-=P$=$&$H$9$k;vNc$,H/@8$7$F$$$^$9!#(B
$B!!$4IT?3$JE@$,$"$k$H$-$O!"B(Ez$rHr$1!":G4s$j$N@GL3=p$^$?$O7Y;!=p$K$*Ld$$9g$o$;$/$@$5$$!#(B
①$B%?%C%/%9%"%s%5!<$rMxMQ$9$k(B
$B!!%?%C%/%9%"%s%5!<$,@G$N ②$B9q@GD#%[!<%`%Z!<%8(I"(Bhttp:www.nta.go.jp(I#$B$rMxMQ$9$k(B
$B!! ③$BEEOCAjCL%;%s%?!<$rMxMQ$9$k(B
$B!!@GL3=p$K$*4s$;$$$?$@$/0lHLE*$J@G$K4X$9$k8fAjCL$r9q@G6I$K@_CV$9$kEEOCAjCL%;%s%?!<$,!"(B
$B=8CfE*$K$*
$B!!F#Bt@GL3=p!J(B0466-22-2141$B!K$KEEOC$r$+$1$k$H<+F02;@<$G$40FFb$7$^$9$N$G!"AjCLFbMF$K1~$8$FHV9f$rA*Br$7$F$/$@$5$$!#(B
$BF#Bt@GL3=p$^$G$NDLOCNA6b$G8fMxMQ$K$J$l$^$9!#(B $B!!9q@G6I$d@GL3?&0w$rL>>h$k
$B!!(I"$B$h$/$"$k8f$B@GL3?&0w$rAu$C$?IT?3$JEEOC$K$4Cm0U$/$@$5$$(B
$B!!$4IT?3$JE@$,$"$k$H$-$O!"B(Ez$rHr$1!":G4s$j$N@GL3=p$^$?$O7Y;!=p$K$*Ld$$9g$o$;$/$@$5$$!#(B