{"id":1167,"date":"2025-10-03T17:28:59","date_gmt":"2025-10-03T08:28:59","guid":{"rendered":"https:\/\/jga-tax.jp\/?p=1167"},"modified":"2025-10-03T17:43:07","modified_gmt":"2025-10-03T08:43:07","slug":"%e5%b9%b4%e6%9c%ab%e8%aa%bf%e6%95%b4%e3%81%a7%e6%90%8d%e3%81%97%e3%81%aa%e3%81%84%ef%bd%9e%e4%bb%a4%e5%92%8c7%e5%b9%b4%e6%94%b9%e6%ad%a3-10%e6%9c%88%e3%81%8b%e3%82%89%e5%a7%8b%e3%82%81%e3%82%8b","status":"publish","type":"post","link":"http:\/\/jga-tax.jp\/?p=1167","title":{"rendered":"\u5e74\u672b\u8abf\u6574\u3067\u640d\u3057\u306a\u3044\uff5e\u4ee4\u548c7\u5e74\u6539\u6b63\/10\u6708\u304b\u3089\u59cb\u3081\u308b\u793e\u5185\u6e96\u5099\u306e\u52d8\u6240\uff5e"},"content":{"rendered":"<p>\u7686\u69d8\u3053\u3093\u306b\u3061\u306f\u3002<a href=\"https:\/\/jga-tax.jp\/about\">JGA\u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7247\u702c<\/a>\u3067\u3059\u3002<\/p>\n<p>\u5e74\u306e\u702c\u304c\u8fd1\u3065\u304f\u3068\u3001\u6bce\u5e74\u5fc5\u305a\u767a\u751f\u3059\u308b\u696d\u52d9\u306e\u3072\u3068\u3064\u306b\u300c\u5e74\u672b\u8abf\u6574\u300d\u304c\u3042\u308a\u307e\u3059\u3002<br \/>\n\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u6240\u5f97\u7a0e\u3068\u3001\u672c\u6765\u8ca0\u62c5\u3059\u3079\u304d\u7a0e\u984d\u3068\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3059\u308b\u624b\u7d9a\u304d\u3067\u3059\u304c\u3001\u5f93\u696d\u54e1\u3084\u4f1a\u793e\u306b\u3068\u3063\u3066\u3001\u300c\u6e96\u5099\u4e0d\u8db3\u3067\u6a5f\u4f1a\u640d\u5931\u304c\u767a\u751f\u3057\u305f\u300d\u3068\u3044\u3046\u30b1\u30fc\u30b9\u304c\u6c7a\u3057\u3066\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n<p><span 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data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2025\/10\/\u753b\u50cf1-1024x367.png\" alt=\"\" width=\"720\" height=\"258\" \/><\/p>\n<p>\u5b9f\u52d9\u7684\u306b\u306f\u3001\u793e\u5185\u671f\u9650\u3092\u300c11\u6708\u4e0a\u65ec\u307e\u3067\u300d\u306b\u8a2d\u5b9a\u3057\u3001\u4f59\u88d5\u3092\u6301\u3063\u3066\u66f8\u985e\u56de\u53ce\u30fb\u8a18\u8f09\u30c1\u30a7\u30c3\u30af\u3092\u7d42\u3048\u308b\u3088\u3046\u306a\u30b1\u30fc\u30b9\u304c\u591a\u3044\u3088\u3046\u306b\u611f\u3058\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\">\u300c\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a>\u306b\u306f\u3001\u6539\u6b63\u70b9\u3084\u5404\u7a2e\u66f8\u5f0f\u304c\u8a73\u7d30\u306b\u660e\u8a18\u3055\u308c\u3066\u3044\u307e\u3059\u306e\u3067\u53c2\u8003\u306b\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u65e9\u3081\u306b\u3053\u306e\u300c\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d\u3092\u78ba\u8a8d\u3057\u3066\u3001\u793e\u5185\u6e96\u5099\u3057\u3066\u304a\u304f\u3053\u3068\u304c\u5e74\u672b\u8abf\u6574\u696d\u52d9\u306b\u304a\u3044\u3066\u6700\u3082\u91cd\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thickYellow marker-halfYellow\"><strong>\u301010<\/strong><strong>\u6708\uff5e11<\/strong><strong>\u6708\uff1a\u6539\u6b63\u70b9\u306e\u6574\u7406\u3068\u793e\u5185\u6e96\u5099\u3011<\/strong><\/span><\/p>\n<p>\u2460\u6539\u6b63\u5185\u5bb9\u306e\u628a\u63e1\u3068\u793e\u5185\u6e96\u5099<\/p>\n<p>\u4ee4\u548c7\u5e74\u5206\u306e\u4e3b\u306a\u6539\u6b63\u70b9\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p><strong>\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057<\/strong>\uff1a\u5f93\u676548\u4e07\u5186\u3060\u3063\u305f\u57fa\u790e\u63a7\u9664\u67a0\u304c\u6240\u5f97\u968e\u5c64\u5225\u306b\u898b\u76f4\u3055\u308c\u3001\u6700\u592795\u4e07\u5186\u307e\u3067\u62e1\u5927\u3055\u308c\u307e\u3057\u305f\uff08\u305f\u3060\u3057\u6240\u5f97\u6c34\u6e96\u306b\u3088\u3063\u3066\u6bb5\u968e\u8a2d\u8a08\u3042\u308a\uff09\u3002<\/p><\/blockquote>\n<blockquote><p><strong>\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u969c\u984d\u5f15\u4e0a\u3052<\/strong>\uff1a\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u306e\u6700\u4f4e\u4fdd\u8a3c\u984d\u304c55\u4e07\u5186\u304b\u308965\u4e07\u5186\u306b\u5f15\u304d\u4e0a\u3052\u3089\u308c\u307e\u3057\u305f\u3002<\/p><\/blockquote>\n<blockquote><p><strong>\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u5275\u8a2d<\/strong>\uff1a\u6240\u5f97\u8005\u304c\u7279\u5b9a\u89aa\u65cf\u3092\u6709\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u305d\u306e\u6240\u5f97\u8005\u306e\u7dcf\u6240\u5f97\u91d1\u984d\u7b49\u304b\u3089\u3001\u305d\u306e\u7279\u5b9a\u89aa\u65cf\uff11\u4eba\u306b\u3064\u304d\u3001\u305d\u306e\u7279\u5b9a\u89aa\u65cf\u306e\u5408\u8a08\u6240\u5f97\u91d1\u984d\u306b\u5fdc\u3058\u3066\u6700\u9ad863\u4e07\u5186\u3092\u63a7\u9664\u3059\u308b\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u304c\u5275\u8a2d\u3055\u308c\u307e\u3057\u305f\u3002\u306a\u304a\u3001\u5e74\u672b\u8abf\u6574\u4e0a\u3001\u3053\u306e\u63a7\u9664\u3092\u53d7\u3051\u308b\u305f\u3081\u306b\u306f\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u3092\u7d66\u4e0e\u652f\u6255\u8005\u306b\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p><\/blockquote>\n<blockquote><p><strong>\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u306e\u5f15\u4e0a\u3052<\/strong>\uff1a\u57fa\u790e\u63a7\u9664\u306e\u898b\u76f4\u3057\u306b\u4f34\u3044\u3001\u6276\u990a\u63a7\u9664\u7b49\u306e\u5bfe\u8c61\u3068\u306a\u308b\u6276\u990a\u89aa\u65cf\u7b49\u306e\u6240\u5f97\u8981\u4ef6\u304c\u6539\u6b63\u3055\u308c\u307e\u3057\u305f\u3002<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-1170\" src=\"http:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2025\/10\/\u753b\u50cf2-1-1024x398.png\" alt=\"\" width=\"628\" height=\"244\" \/><\/p><\/blockquote>\n<p>\u3053\u308c\u3089\u6539\u6b63\u306f\u3001\u4ee4\u548c7\u5e74\u5ea6\u7a0e\u5236\u6539\u6b63\u306b\u57fa\u3065\u304d\u3001\u539f\u5247\u4ee4\u548c7\u5e7412\u67081\u65e5\u306b\u65bd\u884c\u3055\u308c\u3001\u4ee4\u548c7\u5e74\u4ee5\u964d\u306e\u6240\u5f97\u7a0e\u306b\u9069\u7528\u3055\u308c\u307e\u3059\u3002<br \/>\n\u203b12\u6708\u306e\u5e74\u672b\u8abf\u6574\u306f\u6539\u6b63\u5f8c\u306e\u898f\u5b9a\u304c\u9069\u7528\u3055\u308c\u307e\u3059\uff08\u671f\u4e2d\u306e\u6e90\u6cc9\u5fb4\u53ce\u306f\u6539\u6b63\u524d\u306e\u898f\u5b9a\u306e\u305f\u3081\u30ae\u30e3\u30c3\u30d7\u306b\u6ce8\u610f\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2461\u793e\u5185\u30b9\u30b1\u30b8\u30e5\u30fc\u30eb<\/strong><\/p>\n<p>\u6539\u6b63\u5185\u5bb9\u3092\u8e0f\u307e\u3048\u308b\u3068\u3001\u4ee4\u548c7\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306b\u304a\u3044\u3066\u306f\u3001\u6b21\u306e\u3088\u3046\u306a\u793e\u5185\u6e96\u5099\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n<blockquote><p>\u32d0\u66f8\u985e\u56de\u53ce\u2192\uff08\u6539\u6b63\u5185\u5bb9\u3092\u542b\u3081\uff09\u78ba\u8a8d\u203b\u2192\u4e0d\u5099\u4fee\u6b63\u2192\u6700\u7d42\u51e6\u7406\u3068\u3044\u3046\u30d5\u30ed\u30fc\u3092\u9006\u7b97\u3057\u3066\u793e\u5185\u63d0\u51fa\u671f\u9650\u3092\u6c7a\u5b9a<br \/>\n\u32d1\u62c5\u5f53\u8005\u3054\u3068\u306e\u5f79\u5272\u5206\u62c5\uff08\u4eba\u4e8b\u30fb\u7dcf\u52d9\u30fb\u7d4c\u7406\u305d\u308c\u305e\u308c\uff09<br \/>\n\u32d2\u5fc5\u8981\u3067\u3042\u308c\u3070\u3001\u30de\u30cb\u30e5\u30a2\u30eb\u6574\u5099\u3001\u5f93\u696d\u54e1\u8aac\u660e\u7528\u8cc7\u6599\u306e\u4f5c\u6210<br \/>\n\u32d3\u96fb\u5b50\u5316\u30fb\u30b7\u30b9\u30c6\u30e0\u5bfe\u5fdc\u306e\u691c\u8a0e\uff08\u5e74\u672b\u8abf\u6574\u30b7\u30b9\u30c6\u30e0\u3001\u7d66\u4e0e\u30bd\u30d5\u30c8\u306e\u78ba\u8a8d\u306a\u3069\uff09<\/p><\/blockquote>\n<p><span class=\"marker-halfRed\">\u203b\u6539\u6b63\u5185\u5bb9\u3092\u542b\u3081\u305f\u78ba\u8a8d\u4e8b\u9805\u203b<\/span><br \/>\n<span class=\"marker-halfRed\">\u30fb\u5f93\u696d\u54e1\u306b\u3001\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u65b0\u305f\u306b\u6276\u990a\u63a7\u9664\u306e\u5bfe\u8c61\u3068\u306a\u3063\u305f\u89aa\u65cf\u7b49\u304c\u3044\u306a\u3044\u304b\u306e\u78ba\u8a8d\u3092\u884c\u3044\u3001\u3044\u308b\u5834\u5408\u306b\u306f\u300c\u6276\u990a\u63a7\u9664\u7b49\uff08\u7570\u52d5\uff09\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b<\/span><br \/>\n<span class=\"marker-halfRed\">\u30fb\u65b0\u8a2d\u3055\u308c\u305f\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u306e\u9069\u7528\u3092\u53d7\u3051\u308b\u5f93\u696d\u54e1\u304b\u3089\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u7279\u5b9a\u89aa\u65cf\u7b49\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u300d\u306e\u63d0\u51fa\u3092\u53d7\u3051\u308b<\/span><br \/>\n<span class=\"marker-halfRed\">\u30fb\u6539\u6b63\u5f8c\u306e\u57fa\u790e\u63a7\u9664\u30fb\u7d66\u4e0e\u6240\u5f97\u63a7\u9664\u3092\u8e0f\u8972\u3059\u308b<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2462\u5f93\u696d\u54e1\u5411\u3051\u4e8b\u524d\u901a\u77e5\u30fb\u8aac\u660e<\/strong><\/p>\n<p>\u6539\u6b63\u306b\u3088\u3063\u3066\u3001\u5f93\u696d\u54e1\u5074\u306b\u304a\u3044\u3066\u3082\u3001\u6539\u6b63\u5185\u5bb9\u3084\u7533\u544a\u66f8\u985e\u306e\u8a18\u5165\u65b9\u6cd5\u306b\u6238\u60d1\u3046\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<blockquote><p>\u30fb\u6539\u6b63\u5185\u5bb9\u3068\u3001\u65b0\u8a2d\u63a7\u9664\u5236\u5ea6\uff08\u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7b49\uff09\u306e\u8aac\u660e<br \/>\n\u30fb\u63d0\u51fa\u66f8\u985e\u30fb\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u4fdd\u967a\u6599\u3001\u5730\u9707\u4fdd\u967a\u3001\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u639b\u91d1\u306a\u3069\uff09\u306e\u4fdd\u7ba1\u6848\u5185<br \/>\n\u30fb\u63d0\u51fa\u671f\u9650\u306e\u4e88\u544a\u3001\u65e9\u3081\u306e\u8a18\u5165\u30fb\u63d0\u51fa\u3092\u4fc3\u3059\u6848\u5185<br \/>\n\u30fb\u3088\u304f\u3042\u308b\u8a18\u5165\u30df\u30b9\u3084\u6ce8\u610f\u70b9\u306e\u4f8b\u793a<\/p><\/blockquote>\n<p>\u5f93\u696d\u54e1\u304c\u63a7\u9664\u8a3c\u660e\u66f8\u7b49\u3092\u7d1b\u5931\u30fb\u63d0\u51fa\u6f0f\u308c\u3059\u308b\u3068\u3001\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u3068\u306a\u308b\u63a7\u9664\u304c\u9069\u7528\u3067\u304d\u305a\u3001\u5f8c\u65e5\u500b\u4eba\u304c\u78ba\u5b9a\u7533\u544a\u3092\u3057\u306a\u3051\u308c\u3070\u306a\u3089\u306a\u3044\u4e8b\u614b\u306b\u3082\u306a\u308a\u5f97\u307e\u3059\u306e\u3067\u6ce8\u610f\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-halfYellow\"><strong>\u301011<\/strong><strong>\u6708\uff5e12<\/strong><strong>\u6708\uff1a\u66f8\u985e\u56de\u53ce\u30fb\u78ba\u8a8d\u30fb\u8a08\u7b97\u306e\u6bb5\u968e\u3011<\/strong><\/span><\/p>\n<p><strong>\u00a0<\/strong><strong>\u2463\u5404\u7a2e\u7533\u544a\u66f8\u30fb\u63a7\u9664\u8a3c\u660e\u66f8\u306e\u56de\u53ce\u3068\u30c1\u30a7\u30c3\u30af<\/strong><\/p>\n<p>\u5f93\u696d\u54e1\u304b\u3089\u56de\u53ce\u3059\u3079\u304d\u4e3b\u306a\u66f8\u985e\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n<blockquote><p>\u30fb\u7d66\u4e0e\u6240\u5f97\u8005\u306e\u57fa\u790e\u63a7\u9664\u30fb\u914d\u5076\u8005\u63a7\u9664\u7b49\u30fb\u6240\u5f97\u91d1\u984d\u8abf\u6574\u63a7\u9664\u306e\u517c\u7528\u7533\u544a\u66f8\uff08\u517c \u7279\u5b9a\u89aa\u65cf\u7279\u5225\u63a7\u9664\u7533\u544a\u66f8\u3092\u542b\u3080\u69d8\u5f0f\uff09<br \/>\n\u30fb\u4fdd\u967a\u6599\u63a7\u9664\u8a3c\u660e\u66f8\uff08\u751f\u547d\u4fdd\u967a\u30fb\u5730\u9707\u4fdd\u967a\u7b49\uff09<br \/>\n\u30fb\u5c0f\u898f\u6a21\u4f01\u696d\u5171\u6e08\u639b\u91d1\u8a3c\u660e\u66f8<br \/>\n\u30fb\u4f4f\u5b85\u30ed\u30fc\u30f3\u63a7\u9664\uff08\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc\u5206\uff09\u95a2\u9023\u66f8\u985e<br \/>\n\u30fb\u305d\u306e\u4ed6\uff08\u5bc4\u9644\u91d1\u63a7\u9664\u3001\u533b\u7642\u8cbb\u63a7\u9664\u7b49\u3001\u5fc5\u8981\u306a\u5834\u5408\uff09<\/p><\/blockquote>\n<p>\u56de\u53ce\u5f8c\u3001\u8a18\u8f09\u6f0f\u308c\u30fb\u4e0d\u6574\u5408\u30fb\u6dfb\u4ed8\u6f0f\u308c\u304c\u306a\u3044\u304b\u3092\u4e01\u5be7\u306b\u30c1\u30a7\u30c3\u30af\u3057\u3001\u5fc5\u8981\u306b\u5fdc\u3058\u3066\u4fee\u6b63\u3092\u4f9d\u983c\u3067\u304d\u308b\u3088\u3046\u6e96\u5099\u3057\u3066\u304a\u304d\u307e\u3059\u3002<\/p>\n<p><strong>\u00a0<\/strong><\/p>\n<p><strong>\u2464\u7a0e\u984d\u8a08\u7b97\u3068\u904e\u4e0d\u8db3\u8abf\u6574<\/strong><\/p>\n<p>\u63a7\u9664\u60c5\u5831\u3092\u3082\u3068\u306b\u3001\u5e74\u53ce\u30fb\u5404\u7a2e\u63a7\u9664\u5f8c\u306e\u8ab2\u7a0e\u6240\u5f97\u3001\u6240\u5f97\u7a0e\u984d\u3092\u7b97\u5b9a\u3057\u3001\u6e90\u6cc9\u5fb4\u53ce\u3055\u308c\u305f\u7a0e\u984d\u3068\u306e\u904e\u4e0d\u8db3\u3092\u7cbe\u7b97\u3057\u307e\u3059\u3002<br \/>\n\u9084\u4ed8\u3059\u3079\u304d\u5834\u5408\u306f12\u6708\u7d66\u4e0e\u3001\u5fb4\u53ce\u3059\u3079\u304d\u5834\u5408\u306f12\u6708\u307e\u305f\u306f\u7fcc\u5e741\u6708\u306e\u7d66\u4e0e\u5185\u3067\u5bfe\u5fdc\u3059\u308b\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<br \/>\n\u306a\u304a\u300112\u6708\u5206\u7d66\u4e0e\u3092\u7fcc\u5e741\u6708\u306b\u652f\u6255\u3046\u4f1a\u793e\u306e\u5834\u5408\u306b\u306f\u300112\u6708\u5206\u7d66\u4e0e\u304c\u5e74\u672b\u8abf\u6574\u306e\u5bfe\u8c61\u306b\u306a\u308b\u304b\u3069\u3046\u304b\u6ce8\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><strong>\u2465\u6e90\u6cc9\u5fb4\u53ce\u7968\u4ea4\u4ed8\u30fb\u6cd5\u5b9a\u8abf\u66f8\u4f5c\u6210<\/strong><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u5f8c\u3001\u5f93\u696d\u54e1\u306b\u5bfe\u3057\u3066\u6e90\u6cc9\u5fb4\u53ce\u7968\u3092\u4ea4\u4ed8\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u307e\u305f\u3001\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u30fb\u6cd5\u5b9a\u8abf\u66f8\u5408\u8a08\u8868\u306a\u3069\u3001\u7a0e\u52d9\u7f72\u63d0\u51fa\u7528\u306e\u96c6\u8a08\u4f5c\u696d\u3082\u3053\u306e\u6642\u671f\u306b\u9032\u3081\u307e\u3059\u3002<br \/>\n\u306a\u304a\u3001\u6cd5\u5b9a\u8abf\u66f8\u7b49\u306f\u7fcc\u5e741\u670831\u65e5\u304c\u63d0\u51fa\u671f\u9650\u3067\u3059\u3002<\/p>\n<p>&nbsp;<\/p>\n<p><span class=\"marker-thickYellow\"><strong>\u30101<\/strong><strong>\u6708\uff1a\u6700\u7d42\u78ba\u8a8d\u3068\u7533\u544a\u5bfe\u5fdc\u3011<\/strong><\/span><\/p>\n<p>\u30fb\u6cd5\u5b9a\u8abf\u66f8\u7b49\u3092\u6240\u8f44\u7a0e\u52d9\u7f72\u3078\u63d0\u51fa<br \/>\n\u30fb\u4e07\u4e00\u3001\u5f93\u696d\u54e1\u304b\u3089\u5e74\u672b\u8abf\u6574\u6f0f\u308c\u3084\u30df\u30b9\u306e\u6307\u6458\u304c\u3042\u308c\u3070\u3001\u4fee\u6b63\u5bfe\u5fdc<br \/>\n\u30fb\u6765\u5e74\u5ea6\u306e\u5236\u5ea6\u6539\u6b63\u3084\u6539\u5584\u70b9\u3092\u632f\u308a\u8fd4\u308a\u3001\u793e\u5185\u30de\u30cb\u30e5\u30a2\u30eb\u306e\u898b\u76f4\u3057<\/p>\n<p>&nbsp;<\/p>\n<blockquote><p><span class=\"marker-thickRed\"><strong>\uff1c\u4ee4\u548c7\u5e74\u306e\u5e74\u672b\u8abf\u6574\u306e\u7559\u610f\u70b9\uff1e<\/strong><\/span><\/p>\n<p><span class=\"marker-thickRed\">\u4eca\u5e74\u306e\u7559\u610f\u70b9\u306f\u300c\u6539\u6b63\u5185\u5bb9\u306e\u898b\u843d\u3068\u3057\u300d\u306b\u3064\u304d\u307e\u3059\u3002\u3057\u3063\u304b\u308a\u56fd\u7a0e\u5e81\u304c\u516c\u958b\u3057\u3066\u3044\u308b<a href=\"https:\/\/www.nta.go.jp\/publication\/pamph\/gensen\/nencho2025\/01.htm\">\u300c\u4ee4\u548c7\u5e74\u5206\u5e74\u672b\u8abf\u6574\u306e\u3057\u304b\u305f\u300d<\/a>\u3092\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/span><\/p><\/blockquote>\n<p>&nbsp;<\/p>\n<p><strong>\u304a\u308f\u308a\u306b<\/strong><\/p>\n<p>\u5e74\u672b\u8abf\u6574\u696d\u52d9\u306f\u3001\u5f93\u696d\u54e1\u306e\u7a0e\u52d9\u30e1\u30ea\u30c3\u30c8\u3092\u78ba\u4fdd\u3057\u306a\u304c\u3089\u3001\u4f1a\u793e\u5074\u3082\u9069\u6b63\u306a\u51e6\u7406\u3092\u884c\u3046\u3068\u3044\u3046\u4e21\u9762\u914d\u616e\u304c\u5fc5\u8981\u306a\u696d\u52d9\u3067\u3059\u3002<br \/>\n\u7279\u306b\u6539\u6b63\u306e\u5e74\u306b\u306f\u3001\u300c\u4e8b\u524d\u6e96\u5099\u300d\u304c\u3001\u696d\u52d9\u52b9\u7387\u3068\u5f93\u696d\u54e1\u306e\u6e80\u8db3\u5ea6\u3092\u5927\u304d\u304f\u5de6\u53f3\u3057\u307e\u3059\u3002<br \/>\n\u672c\u30b3\u30e9\u30e0\u304c\u307f\u306a\u3055\u307e\u306e\u5e74\u672b\u8abf\u6574\u696d\u52d9\u306b\u304b\u304b\u308b\u793e\u5185\u6e96\u5099\u3092\u9032\u3081\u308b\u969b\u306e\u30d2\u30f3\u30c8\u306b\u306a\u308c\u3070\u5e78\u3044\u3067\u3059\uff08\u305c\u3072\u6e96\u5099\u309210\u6708\u304b\u3089\u59cb\u3081\u3066\u304f\u3060\u3055\u3044\uff01\uff09\u3002<br \/>\n\u307e\u305f\u3001\u3054\u5e0c\u671b\u3067\u3042\u308c\u3070\u3001\u5e74\u672b\u8abf\u6574\u5bfe\u5fdc\u3082\u5f0a\u793e\u3067\u53d7\u3051\u308b\u3053\u3068\u53ef\u80fd\u3067\u3059\u306e\u3067\u3001\u304a\u6c17\u8efd\u306b\u304a\u7533\u3057\u4ed8\u3051\u304f\u3060\u3055\u3044\u3002<\/p>\n<p><strong>\u3010\u7b46\u8005\u7d39\u4ecb\u3011<\/strong><\/p>\n<p><a href=\"https:\/\/jga-tax.jp\/\"><strong>JGA<\/strong><strong>\u7a0e\u7406\u58eb\u6cd5\u4eba<\/strong><\/a><\/p>\n<p><strong>\u4ee3\u8868\u793e\u54e1\/\u7a0e\u7406\u58eb\u3000\u7247\u702c\u3000\u967d\u5e73<\/strong><\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-862\" src=\"http:\/\/jga-tax.jp\/wp-content\/themes\/the-thor\/img\/dummy.gif\" data-layzr=\"http:\/\/jga-tax.jp\/wp-content\/uploads\/2023\/12\/A4D04014-1024x683.jpg\" alt=\"\" width=\"371\" height=\"247\" \/><\/p>\n<p><span style=\"font-size: 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Note (Thailand)Co.,Ltd.\uff08\u73feBM Accounting Co.,Ltd\uff09\u3092\u7acb\u4e0a\u3052\u3001\u6b21\u3044\u3067\u30a4\u30f3\u30c9\u30cd\u30b7\u30a2\u306ePT. 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