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href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\">\u56fd\u7a0e\u5e81\u306e\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d<\/a>\u306b\u6574\u7406\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4f3c\u305f\u4ed5\u7d44\u307f\u3067\u3042\u308b<a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5403.htm\">\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u306e\u6271\u3044\uff08\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fcNo.5403\uff09<\/a>\u3084\u3001<a href=\"https:\/\/www.chusho.meti.go.jp\/zaimu\/zeisei\/tokurei\/syougaku_shisan.html\">\u4e2d\u5c0f\u4f01\u696d\u5e81\u306b\u3088\u308b\u7279\u4f8b\u306e\u6848\u5185<\/a>\u3082\u3042\u308f\u305b\u3066\u78ba\u8a8d\u3057\u3066\u304a\u304f\u3068\u3001\u8cb7\u3044\u7269\u306e\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u304f\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u3044\u3064\u8cb7\u3063\u305f\u5206\u304b\u3089\u5909\u308f\u308b\u306e\u304b<\/h2>\n<p>\u4ee4\u548c8\u5e74\uff082026\u5e74\uff094\u67081\u65e5\u4ee5\u5f8c\u306b\u53d6\u5f97\u3057\u3066\u3001\u4e8b\u696d\u306b\u4f7f\u3044\u59cb\u3081\u305f\u8cc7\u7523\u304b\u3089\u65b0\u3057\u3044\u57fa\u6e96\u304c\u9069\u7528\u3055\u308c\u307e\u3059\u3002\u305d\u308c\u3088\u308a\u524d\u306b\u53d6\u5f97\u3057\u305f\u5206\u306f\u3001\u5f93\u6765\u306e30\u4e07\u5186\u672a\u6e80\u306e\u30eb\u30fc\u30eb\u306e\u307e\u307e\u3067\u3059\u3002<\/p>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.reiwa-sogoshosha.com\/tax\/wp-content\/uploads\/2026\/11\/shogaku-genka-shokyaku-40man-fig1.png\" alt=\"\u5099\u54c1\u306e\u51e6\u7406\u306f\u3001\u91d1\u984d\u306e\u7dda\u3067\u6bd4\u3079\u308b\"\/><\/figure>\n<h2>\u5f93\u696d\u54e1\u304c401\u4eba\u4ee5\u4e0a\u306e\u4f1a\u793e\u306f\u4f7f\u3048\u306a\u304f\u306a\u308b<\/h2>\n<p>\u5f93\u696d\u54e1\u6570\u306e\u8981\u4ef6\u304c\u53b3\u3057\u304f\u306a\u3063\u305f\u306e\u3067\u3001400\u4eba\u3092\u8d85\u3048\u308b\u4f1a\u793e\u306f\u3001\u3053\u306e\u7279\u4f8b\u3092\u4f7f\u3048\u307e\u305b\u3093\u3002\u4eba\u6570\u306e\u6570\u3048\u65b9\u306f\u3001\u671f\u672b\u6642\u70b9\u3067\u306f\u306a\u304f\u3001\u5e38\u6642\u4f7f\u7528\u3057\u3066\u3044\u308b\u4eba\u6570\u304c\u57fa\u6e96\u306b\u306a\u308a\u307e\u3059\u3002\u8ff7\u3046\u5834\u5408\u306f\u3001\u9867\u554f\u7a0e\u7406\u58eb\u306b\u78ba\u8a8d\u3057\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u91d1\u984d\u306e\u7dda\u3067\u6bd4\u3079\u308b\u3001\u307b\u304b\u306e\u51e6\u7406\u3068\u306e\u9055\u3044<\/h2>\n<p>\u5099\u54c1\u306e\u51e6\u7406\u306f\u3001\u8cb7\u3063\u305f\u91d1\u984d\u3067\u5f62\u304c\u5909\u308f\u308a\u307e\u3059\u300210\u4e07\u5186\u672a\u6e80\u306a\u3089\u3001\u305d\u306e\u5e74\u306e\u7d4c\u8cbb\u3068\u3057\u3066\u51e6\u7406\u3067\u304d\u307e\u3059\u300210\u4e07\u5186\u4ee5\u4e0a20\u4e07\u5186\u672a\u6e80\u306f\u3001\u4e00\u62ec\u511f\u5374\u8cc7\u7523\u3068\u3057\u30663\u5e74\u3067\u5747\u7b49\u306b\u7d4c\u8cbb\u306b\u3059\u308b\u5f62\u304c\u9078\u3079\u307e\u3059\u300210\u4e07\u5186\u4ee5\u4e0a40\u4e07\u5186\u672a\u6e80\u306f\u3001\u3053\u306e\u7279\u4f8b\u306e\u5bfe\u8c61\u3067\u3059\u300240\u4e07\u5186\u4ee5\u4e0a\u306f\u3001\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u3001\u4f55\u5e74\u306b\u3082\u5206\u3051\u3066\u7d4c\u8cbb\u306b\u3057\u307e\u3059\u3002\u5e74\u672b\u306b\u5099\u54c1\u3092\u307e\u3068\u3081\u8cb7\u3044\u3059\u308b\u3068\u304d\u306f\u30011\u3064\u3042\u305f\u308a\u306e\u91d1\u984d\u3068\u3001\u8cb7\u3046\u9806\u756a\u3092\u5148\u306b\u898b\u3066\u304a\u304f\u3068\u3001\u51e6\u7406\u306e\u5f62\u3092\u8ff7\u308f\u305a\u306b\u6e08\u307f\u307e\u3059\u3002<\/p>\n<h2>30\u4e07\u5186\u3092\u8d85\u3048\u308b\u5099\u54c1\u3092\u8cb7\u3046\u3068\u304d\u306e\u898b\u65b9<\/h2>\n<p>\u6539\u6b63\u3067\u4e00\u756a\u52b9\u304f\u306e\u306f\u300130\u4e07\u5186\u4ee5\u4e0a40\u4e07\u5186\u672a\u6e80\u306e\u8cb7\u3044\u7269\u3067\u3059\u3002\u3053\u308c\u307e\u3067\u306f\u4e00\u62ec\u511f\u5374\u3084\u901a\u5e38\u306e\u6e1b\u4fa1\u511f\u5374\u3067\u4f55\u5e74\u304b\u306b\u5206\u3051\u3066\u3044\u305f\u91d1\u984d\u304c\u3001\u6761\u4ef6\u304c\u305d\u308d\u3048\u3070\u8cb7\u3063\u305f\u5e74\u306b\u307e\u3068\u3081\u3066\u7d4c\u8cbb\u306b\u3067\u304d\u307e\u3059\u3002\u305f\u3068\u3048\u307035\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u306a\u3089\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u6642\u671f\u304c\u65e9\u307e\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001\u7d4c\u8cbb\u306b\u3059\u308b\u6642\u671f\u304c\u65e9\u307e\u308b\u3060\u3051\u3067\u3001\u7a0e\u91d1\u306e\u7dcf\u984d\u304c\u6e1b\u308b\u308f\u3051\u3067\u306f\u3042\u308a\u307e\u305b\u3093\u3002\u6765\u5e74\u4ee5\u964d\u306b\u56de\u3059\u306f\u305a\u3060\u3063\u305f\u7d4c\u8cbb\u3092\u5148\u306b\u4f7f\u3046\u5f62\u306a\u306e\u3067\u3001\u7fcc\u5e74\u4ee5\u964d\u306e\u5229\u76ca\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u3082\u898b\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/p>\n<h2>\u4f7f\u3046\u3068\u304d\u306e\u6ce8\u610f\u70b9<\/h2>\n<ul>\n<li>\u5bfe\u8c61\u306b\u306a\u308b\u306e\u306f\u3001\u9752\u8272\u7533\u544a\u3092\u3057\u3066\u3044\u308b\u4e2d\u5c0f\u4f01\u696d\u8005\u7b49\u3067\u3059\u3002<\/li>\n<li>\u7279\u4f8b\u3092\u4f7f\u3063\u3066\u3082\u3001\u56fa\u5b9a\u8cc7\u7523\u7a0e\u306e\u7533\u544a\u304c\u5fc5\u8981\u306b\u306a\u308b\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u3002<\/li>\n<li>\u300c\u7d4c\u8cbb\u306b\u306a\u308b\u300d\u3053\u3068\u3068\u300c\u7a0e\u91d1\u304c\u6e1b\u308b\u300d\u3053\u3068\u306f\u5225\u3067\u3059\u3002\u4f7f\u3044\u5207\u308b\u305f\u3081\u306b\u7121\u7406\u306b\u8cb7\u3046\u3068\u3001\u624b\u5143\u306e\u8cc7\u91d1\u304c\u6e1b\u308a\u307e\u3059\u3002<\/li>\n<li>\u5e74\u9593300\u4e07\u5186\u306e\u4e0a\u9650\u304c\u3042\u308b\u306e\u3067\u3001\u53d6\u5f97\u3059\u308b\u6642\u671f\u3068\u91d1\u984d\u3092\u3001\u5e74\u306e\u521d\u3081\u306b\u8a08\u753b\u3057\u3066\u304a\u304f\u3068\u5b89\u5fc3\u3067\u3059\u3002<\/li>\n<\/ul>\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.reiwa-sogoshosha.com\/tax\/wp-content\/uploads\/2026\/11\/shogaku-genka-shokyaku-40man-fig2.png\" alt=\"\u7279\u4f8b\u3092\u4f7f\u3046\u524d\u306b\u78ba\u304b\u3081\u308b\u9806\u756a\"\/><\/figure>\n<h2>\u8ff7\u3044\u3084\u3059\u30443\u3064\u306e\u7dda\u5f15\u304d<\/h2>\n<p>\u307e\u305a\u3001\u91d1\u984d\u306f\u300c1\u3064\u3042\u305f\u308a\u300d\u3067\u898b\u307e\u3059\u3002\u30d1\u30bd\u30b3\u30f3\u672c\u4f53\u3068\u5468\u8fba\u6a5f\u5668\u3092\u4e00\u7dd2\u306b\u8cb7\u3063\u3066\u3082\u3001\u901a\u5e38\u306f1\u3064\u3068\u3057\u3066\u4f7f\u3046\u5358\u4f4d\u3067\u6570\u3048\u307e\u3059\u3002\u6b21\u306b\u3001\u7a0e\u8fbc\u304b\u7a0e\u629c\u304b\u3067\u3059\u3002\u7d4c\u7406\u306e\u51e6\u7406\u65b9\u6cd5\u3067\u91d1\u984d\u306e\u898b\u3048\u65b9\u304c\u5909\u308f\u308b\u305f\u3081\u3001\u81ea\u793e\u306e\u65b9\u5f0f\u3092\u5148\u306b\u78ba\u304b\u3081\u307e\u3059\u3002\u6700\u5f8c\u306b\u3001\u4f7f\u3044\u59cb\u3081\u305f\u65e5\u3067\u3059\u3002\u8cb7\u3063\u305f\u65e5\u304c\u5e74\u5ea6\u5185\u3067\u3082\u3001\u4e8b\u696d\u306b\u4f7f\u3044\u59cb\u3081\u305f\u306e\u304c\u7fcc\u5e74\u5ea6\u306a\u3089\u3001\u305d\u306e\u5e74\u5ea6\u306e\u7d4c\u8cbb\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002\u3053\u306e3\u70b9\u3092\u9818\u53ce\u66f8\u3068\u4e00\u7dd2\u306b\u30e1\u30e2\u3057\u3066\u304a\u304f\u3068\u3001\u6c7a\u7b97\u306e\u3068\u304d\u306b\u8ff7\u3044\u307e\u305b\u3093\u3002<\/p>\n<p>\u307e\u305f\u3001\u8cb7\u3044\u7269\u306e\u8a08\u753b\u306f\u3001\u6c7a\u7b97\u6708\u3060\u3051\u306b\u5bc4\u305b\u306a\u3044\u3053\u3068\u3082\u5927\u4e8b\u3067\u3059\u3002\u5fc5\u8981\u306a\u6642\u671f\u306b\u8cb7\u3044\u3001\u305d\u306e\u5834\u3067\u8a18\u9332\u3092\u6b8b\u3059\u3002\u305d\u306e\u7a4d\u307f\u91cd\u306d\u304c\u3001\u7121\u7406\u306e\u306a\u3044\u8a2d\u5099\u6295\u8cc7\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<h2>\u307e\u3068\u3081<\/h2>\n<p>\u91d1\u984d\u306e\u4e0a\u9650\u304c\u4e0a\u304c\u3063\u3066\u4f7f\u3044\u3084\u3059\u304f\u306a\u3063\u305f\u4e00\u65b9\u3001\u5f93\u696d\u54e1\u6570\u306e\u6761\u4ef6\u306f\u53b3\u3057\u304f\u306a\u308a\u307e\u3057\u305f\u3002\u81ea\u793e\u304c\u5bfe\u8c61\u304b\u3069\u3046\u304b\u3092\u5148\u306b\u78ba\u8a8d\u3057\u3066\u304b\u3089\u3001\u8a2d\u5099\u6295\u8cc7\u306e\u8a08\u753b\u306b\u7d44\u307f\u8fbc\u3080\u306e\u304c\u304a\u3059\u3059\u3081\u3067\u3059\u3002<\/p>\n<p>\u203b\u3053\u306e\u8a18\u4e8b\u306f\u4e00\u822c\u7684\u306a\u60c5\u5831\u3067\u3059\u3002\u500b\u5225\u306e\u7a0e\u52d9\u5224\u65ad\u306f\u3001\u7a0e\u7406\u58eb\u306a\u3069\u306e\u5c02\u9580\u5bb6\u306b\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u5408\u308f\u305b\u3066\u8aad\u307f\u305f\u3044<\/h2>\n<p>\u5c11\u984d\u306e\u5099\u54c1\u306e\u6bd4\u3079\u65b9\u306f\u300c<a href=\"https:\/\/www.reiwa-sogoshosha.com\/tax\/shogaku-genka-kurabekata\/\">\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u306e\u7279\u4f8b\u3068\u4e00\u62ec\u511f\u5374\u3001\u5e74\u672b\u306e\u5099\u54c1\u306f\u3069\u3046\u6bd4\u3079\u308b\uff1f<\/a>\u300d\u3067\u3082\u6574\u7406\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<p>35\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u306e\u3088\u3046\u306a\u5177\u4f53\u7684\u306a\u8cb7\u3044\u7269\u3067\u8003\u3048\u308b\u3068\u3069\u3046\u306a\u308b\u304b\u306f\u3001\u672c\u5e97\u306e\u30b3\u30e9\u30e0\u300c<a href=\"https:\/\/www.reiwa-sogoshosha.com\/shougaku-genka-shokyaku-40man\/\">35\u4e07\u5186\u306e\u30d1\u30bd\u30b3\u30f3\u3001\u8cb7\u3063\u305f\u3089\u5168\u984d\u7d4c\u8cbb\uff1f<\/a>\u300d\u3067\u3001\u4f7f\u3044\u59cb\u3081\u306e\u6642\u671f\u3084\u7a0e\u8fbc\u30fb\u7a0e\u629c\u306e\u843d\u3068\u3057\u7a74\u3068\u3042\u308f\u305b\u3066\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002<\/p>\n<div class=\"app-guide\" style=\"border:2px solid #0DAA3E;border-radius:10px;padding:16px 18px;margin:24px 0;\">\n<p style=\"font-weight:bold;font-size:1.05em;margin:0 0 8px;\">\u7a0e\u7406\u58eb\u9078\u3073\u3067\u8ff7\u3063\u305f\u3089\u3001\u7121\u6599\u306e\u8a3a\u65ad\u304b\u3089<\/p>\n<p style=\"margin:0 0 12px;\">\u6c7a\u7b97\u3084\u7d4c\u8cbb\u306e\u9032\u3081\u65b9\u306f\u3001\u4eca\u306e\u7a0e\u7406\u58eb\u3068\u306e\u4ed8\u304d\u5408\u3044\u65b9\u3067\u7d50\u679c\u304c\u5909\u308f\u308a\u307e\u3059\u3002\u307e\u305a\u306f\u7121\u6599\u306e\u300c\u7a0e\u7406\u58eb\u30fb\u58eb\u696d\u30de\u30c3\u30c1\u30f3\u30b0\u8a3a\u65ad\u300d\u3067\u3001\u9867\u554f\u306e\u898b\u76f4\u3057\u3069\u304d\u304b\u3069\u3046\u304b\u3092\u6574\u7406\u3057\u3066\u307f\u3066\u304f\u3060\u3055\u3044\u3002<\/p>\n<p style=\"margin:0;\"><a href=\"https:\/\/www.reiwa-sogoshosha.com\/apps\/shui-li-shi-shi-ye-matutinguzhen-duan\/\">\u7a0e\u7406\u58eb\u30fb\u58eb\u696d\u30de\u30c3\u30c1\u30f3\u30b0\u8a3a\u65ad\u3092\u53d7\u3051\u308b\uff08\u7121\u6599\uff09<\/a><\/p>\n<\/div>\n<p>\u4f1a\u793e\u306e\u73fe\u5834\u306e\u5de5\u592b\u3084\u53d6\u308a\u7d44\u307f\u306f\u3001\u307f\u3093\u306a\u306e\u4f01\u696d\u65b0\u805e\u306e\u8a18\u4e8b<a href=\"https:\/\/minnanokigyo.com\/contents\/keieisha-matching-site-erabikata\">\u300c\u7d4c\u55b6\u8005\u30de\u30c3\u30c1\u30f3\u30b0\u30b5\u30a4\u30c8\u306e\u9078\u3073\u65b9\uff5c\u5931\u6557\u3057\u306a\u3044\u78ba\u8a8d\u70b9\u3068\u76ee\u7684\u5225\u306e\u4f7f\u3044\u5206\u3051\u300d<\/a>\u3067\u3082\u7d39\u4ecb\u3057\u3066\u3044\u307e\u3059\u3002\u3042\u308f\u305b\u3066\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n<p>\u304a\u91d1\u306e\u57fa\u790e\u77e5\u8b58\u306f<a href=\"https:\/\/energybank-market.com\/\">ENERGY BANK\u306e\u30b3\u30e9\u30e0<\/a>\u3067\u3082\u89e3\u8aac\u3057\u3066\u3044\u307e\u3059\u3002\u7a0e\u91d1\u306e\u6271\u3044\u3084\u8a2d\u5099\u6295\u8cc7\u306e\u9032\u3081\u65b9\u3067\u8ff7\u3046\u5834\u5408\u306f\u3001\u4ee4\u548c\u306e\u7dcf\u5408\u5546\u793e\u306e<a href=\"https:\/\/www.reiwa-sogoshosha.com\/contact\/\">\u304a\u554f\u3044\u5408\u308f\u305b<\/a>\u304b\u3089\u3054\u76f8\u8ac7\u304f\u3060\u3055\u3044\u3002<\/p>\n<h2>\u51fa\u5178<\/h2>\n<ul>\n<li><a href=\"https:\/\/www.nta.go.jp\/taxes\/shiraberu\/taxanswer\/hojin\/5408.htm\">\u56fd\u7a0e\u5e81\u30bf\u30c3\u30af\u30b9\u30a2\u30f3\u30b5\u30fc\u300c\u5c11\u984d\u6e1b\u4fa1\u511f\u5374\u8cc7\u7523\u306e\u53d6\u5f97\u4fa1\u984d\u306e\u640d\u91d1\u7b97\u5165\u306e\u7279\u4f8b\u300d<\/a><\/li>\n<li><a 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