æŽæ°æ¥ïŒ
ïœå
¬éæ¥ïŒ
確å®ç³åãšã¯ïŒåå¿è ã®æ¹ãžããããããè§£èª¬ïœæéãæåºæ¹æ³ã玹ä»ïœ

åäººäºæ¥äž»ã«ãªããšãäºæ¥ã®æºåããããžããªã®ã¯ãã¡ããã®ããšãããã²ãšã€é ãæ©ãŸãã®ãã確å®ç³åãã§ãã
ä»åã¯ãåããŠç¢ºå®ç³åãè¡ãæ¹ããäœåºŠã確å®ç³åãè¡ã£ãæ¹ã«ããããããããå¹ççã«è¡ãããã®2ã€ã®ãã€ã³ãã玹ä»ããŸãã
Contents
èšäºã®ããã
- ããããã確å®ç³åãšã¯?
- 確å®ç³åã®éè²ç³åãšçœè²ç³åã®éãã£ãŠ?
- 確å®ç³åãå¿ èŠã«ãªã察象ã¯èª°ïŒ
- 確å®ç³åãäžèŠãªäººãšã¯ïŒ
- 確å®ç³åãããã»ããåŸãã人ãšã¯ïŒ
- 確å®ç³åã®æéãšæžé¡ã®æåºæ¹æ³
- 確å®ç³åã§æåºããæžé¡ã®éã
- 確å®ç³ååŸã®çšéã¯ãã€ãŸã§ã«çŽä»ãå¿ èŠïŒ
- 確å®ç³åã¯çšç士ã«äŸé Œããã»ããããïŒ
- åäººäºæ¥äž»ã®ç¢ºå®ç³åãå¹çããè¡ã2ã€ã®ãã€ã³ã
- ãããã質å
- ãŸãšã
ããããã確å®ç³åãšã¯?
確å®ç³åãšã¯ãæ¯å¹Ž1æ1æ¥ãã12æ31æ¥ãŸã§ã®1幎éã®æåŸãçšå眲ã«å ±åããçŽããªããŠã¯ãããªãçšéãç³åãçŽçšããæç¶ãã®ããšãæããŸãã
å€ãã®äŒç€Ÿã§ã¯ã幎æ«èª¿æŽã§ç€Ÿå
ã®çµçãçšéãèšç®ããŠãããŠã確å®ç³åã®å€§éšåãäŒç€Ÿã代ããã«å ±åããŠãããŸãããã®ãããåºæ¬çã«äŒç€Ÿå¡ã«ã¯äžèŠã®äœæ¥ã§ãã
ããããåäººäºæ¥äž»(ããªãŒã©ã³ã¹å«ã)ã«ãªããšãå©çãçµè²»ã確å®ããã1幎éã®åæ¯ãå ±åããå¿
èŠããããŸããçµçéšãæããªãåäººäºæ¥äž»ã¯ãèªåã§çšéã®èšç®ãè¡ãããçšç士ã«ç¢ºå®ç³åã®å®åãäŸé Œããããšã«ãªããŸãã
ãªããæéå
ã«ç³è«ãè¡ããããç³è«æéãšç¢ºå®ããçšéã®çŽä»æéã¯åãã¿ã€ãã³ã°ãšãªã£ãŠããŸããæéæ¥åã¯æ··ã¿åããããã§ããã ãäœè£ãæã£ãŠç³è«ã𿝿ããæžãŸããŸãããã
åäººäºæ¥äž»ã®ç¢ºå®ç³åã®ã¡ãªãã
åäººäºæ¥äž»ã確å®ç³åãè¡ãã¡ãªããã¯ä»¥äžã®ãšããã§ãã
ã»æ§é€ãå©çšããŠãç¯çšãå¯èœ
ã»æ±ºç®æžãšããŠãéè¡ã®èè³ã®éã«æåºå¯èœ(æ±ºç®æžãäœæããå Žå)
ã»èµ€åã®ç¹°è¶ãå¯èœ(éè²ç³åè
)
ãã ãã確å®ç³åã¯ãã¡ãªããããããã確å®ç³åãè¡ããã®ã§ã¯ãããŸããã
çŽçšã¯åœæ°ã®çŸ©åã®ãããäžå®é¡ã®åå
¥ã®ããåäººäºæ¥äž»(ããªãŒã©ã³ã¹å«ã)ã¯ç¢ºå®ç³åãããªããã°ãªããŸããã
確å®ç³åãããªããšã©ããªãã®ãïŒ
äžå®é¡ã®åå
¥ãããã«ããããããã確å®ç³åãããªãã£ãå Žåã¯ã次ã®ããã«ãã£ãçºçããŸãã
â çšéã«ç¡ç³åå ç®çšãå»¶æ»çšãããã
â éè²ç³åç¹å¥æ§é€ã®æ ãæžé¡ããã
â 2幎é£ç¶ã§æåºãé
ãããšéè²ç³åã®æ¿èªãåãæ¶ãã«ãªã
確å®ç³åãããªãããšã¯ãæ¬æ¥çŽããã¹ãçšéãçŽããŠããªãããšã«ãªããææªã®å Žåãè±çš(æåŸé ã)ãšããŠèŠãªãããŸãã
確å®ç³åã¯åäººäºæ¥äž»ã«ãšã£ãŠé¿ããããªããïŒå¹Žéã®ä»äºã®ç· ããã®äœæ¥ã§ãã
確å®ç³åã®éè²ç³åãšçœè²ç³åã®éãã£ãŠ?

åäººäºæ¥äž»ã確å®ç³åãè¡ãå Žåãæåã«æ±ºããªããã°ãããªãããšããéè²ç³åã§ç¢ºå®ç³åãããããçœè²ç³åã§ç¢ºå®ç³åããããã§ãã
ãéè²ç³åã®ã»ããã¡ãªãã(ç¯çšå¹æ)ã¯ããããã©ããã®åæéããããããšãã倧ãŸããªã€ã¡ãŒãžã¯ãããŸãããïŒç¢ºãã«ãã®ãšããã§ã倧éæãªåé¡ãšããŠã¯ã
éè²ç³åãšçœè²ç³åã®éããç°¡åã«ãŸãšãããšã次ã«ãªããŸãã
ã»çœè²ç³åïŒç¢ºå®ç³åãã©ã¯ã ãã©ç¯çšã§ããªã
ã»éè²ç³åïŒç¢ºå®ç³åããããžãã ãã©ç¯çšã§ãã
ãªããªããéè²ç³åã«ã¯ã次ã®2ã€ãå¿
é ã«ãªããŸãã
(1)è€åŒç°¿èšã«ããèšåž³
(2)äžèšãå
ã«è³å察ç
§è¡šãæçèšç®æžã®äœæ
ç¹ã«(2)ã¯ãéè²ç³åã®æ§é€é¡ã100,000åã650,000åãåãã倧åãªãã€ã³ãã§ãã
é¡ã倧ããå€ãããããæ¡ä»¶ã¯åœçšåºã®ãŠã§ããµã€ãã§ãã£ãã確èªããŠãããŸãããã
éè²ç³åã®ã»ãããæ§é€é¡ã倧ãããéè²äžæã®é°å²æ°ããããŸãããäºæ¥èŠæš¡ãå°ããªåäººäºæ¥äž»ã®å Žåã¯ãéè²ç³åã§ã¯äœæ¥ãç
©éãªå²ã«ã¯å¹æãå°ãªãã±ãŒã¹ãååšããŸãã
èªèº«ã®äºæ¥èŠæš¡ãããžãã¹ã¢ãã«ã«åã£ãç³åæ¹æ³ãéžã³ãŸãããã
ãªãåäººäºæ¥äž»ã¯ãç³è«ãåºããªãéããçœè²ç³åã®æ±ãã«ãªããŸããéè²ç³åã«ãããå Žåã¯ãå幎ã®3æ15æ¥ãŸã§ã«ç³è«ããå¿
èŠããããŸãã(æ°èŠéæ¥ã®å Žåã¯éæ¥æ¥ãã2ãµæä»¥å
ã®ç³è«ãå¿
èŠ)
çœè²ç³å | éè²ç³å | ||
äºåç³è« | å¿ èŠãªã | å¿ èŠãã | |
垳簿ä»ã | åœ¢åŒ | ååŒç°¿èš | è€åŒç°¿èš |
æåºçŸ©å | ãªã | ãã | |
ç¯çšã®ç¹å ž | ç¹å¥æ§é€ | ãªã | æé«650,000å |
èµ€åç¹°ãè¶ã | äžå¯ | å¯(3幎) | |
å®¶æãžã®çµŠäžã®çµè²»å |
é
å¶è
860,000å ä»ã»çèšãåäžã«ãã芪æ500,000å |
äžéãªã â»3æ15æ¥ãŸã§ã«ãéè²äºæ¥å°åŸè 絊äžã«é¢ããå±åºæžãã®æåºèŠ |
確å®ç³åã«ããããã®ã¯ã¬ãžããã«ãŒã
確å®ç³åãå¿ èŠã«ãªã察象ã¯èª°ïŒ

確å®ç³åãå¿ èŠã«ãªã察象ã¯ã以äžã®ãšããã§ãã
(1)çµŠäžæåŸãããæ¹
ããããäŒç€Ÿå¡ã®æ¹ãçµŠäžæåŸã®ããæ¹ã«è©²åœããŸãããäŒç€Ÿãè¡ã幎æ«èª¿æŽã«ãã£ãŠæåŸçšãäœæ°çšãªã©ã粟ç®ãããããã倧éšåã®æ¹ã¯ç³åãäžèŠã§ãã
ïŒç¢ºå®ç³åãå¿
èŠã«ãªãæ¹ã®äŸïŒâ»ãããã现ããªæ¡ä»¶ããããŸãã
1.絊äžã®å¹Žéåå
¥éé¡ã2,000äžå以äžã«ãªãæ¹
2.絊äžãæºæ³åŸŽåã®å¯Ÿè±¡ã«ãªãå Žå
3.äŒç€Ÿã§å¹Žæ«èª¿æŽãåããªãå Žå
4.坿¥ã®æåŸã幎200,000å以äžã«ãªãå Žåãªã©
(2)å ¬ç幎éçã«ä¿ãéæåŸã®ã¿ã®æ¹
幎éå絊è ã®é«éœ¢è ã該åœããŸãããã ããå ¬ç幎éãªã©ã®åå ¥éé¡ã400äžå以äžã§ããããã€ãå ¬ç幎éã®å šéšãæºæ³åŸŽåã®å¯Ÿè±¡ãšãªãå Žåã«ã¯ãæåŸçšã®ç¢ºå®ç³åã¯å¿ èŠãããŸããã(åœçšåºå ¬åŒãµã€ãããæç²)ã
(3)éè·æåŸãããæ¹
äžè¬çã«ãéè·æåŸã«ä¿ãæåŸçšãäœæ°çšãªã©ã¯æºæ³åŸŽåã«ãã課çšãæžãã§ããã®ã§ãç³åã¯äžèŠã«ãªããŸãã
ãã ããå€åœäŒæ¥ããåãåã£ãéè·éã§æºæ³åŸŽåãããªããã®ãããå Žåã確å®ç³åã®å¿
èŠããããŸãã
(4)åäººäºæ¥äž»ãã¢ã«ãã€ããããŒãã®æ¹
äžèšã«å«ãŸããªãåäººäºæ¥äž»(ããªãŒã©ã³ã¹ãå«ã)ãã¢ã«ãã€ããããŒãã®æ¹ã確å®ç³åãå¿
èŠã«ãªããŸããåçš®ã®æåŸã®åèšéé¡ãããæåŸæ§é€ãå·®ãåŒããèª²çšæåŸéé¡ãæ±ããŠç¢ºå®ç³åã®æç¶ããããŸãã
ãã ããæåŸé¡ããæåŸæ§é€(åºç€æ§é€ãå»çè²»æ§é€ãªã©)ãå·®ãåŒããçµæãèª²çšæåŸããŒãã«ãªã£ãå Žåã¯ç¢ºå®ç³åã®å¿
èŠããããŸããã
確å®ç³åãäžèŠãªäººãšã¯ïŒ
確å®ç³åãäžèŠãªäººã¯æ¬¡ã®ãããªäººã«ãªããŸãã
â äŒç€Ÿãã幎æ«èª¿æŽãåããŠããçµŠäžæåŸè
â æåŸã380,000å以äžã®äºº
â çµŠäžæåŸè
ã§å¯åå
¥ã200,000åæªæºã®äºº
â å
¬ç幎éã®å絊é¡ã400äžå以äžã§ããªããã€æºæ³åŸŽåãåããŠãã人
確å®ç³åãäžèŠãªæ¹ã®ããšããäžèšã®èšäºã§è©³ãã解説ããŠããŸãããã²ãã芧ãã ããã
ã培åºè§£èª¬ã確å®ç³åãå¿
èŠãªäººãäžèŠãªäººãšã¯
確å®ç³åãããã»ããåŸãã人ãšã¯ïŒ
確å®ç³åãããæ¹ãè¯ãäººã¯æ¬¡ã®ãããªäººã«ãªããŸãã
â è€æ°ã®å€åå
ãããããŒãã»ã¢ã«ãã€ã
â å»çè²»ã幎é100,000åãè¶
ããŠãã人
â äœå®
ããŒã³æ§é€ãåããŠåãã人
â äžéé瀟ã§å¹Žæ«èª¿æŽãåããŠããªã人
â çœå®³ãçé£ãªã©ã®è¢«å®³ãåãã人
â å¯ä»ã»ãµãããšçŽçšãªã©ãå©çšãã人
äžèšã«è©²åœãã人ã¯ãçµŠäžæåŸè
ã§äŒç€Ÿã幎æ«èª¿æŽãããŠããŠããèªåã§ç¢ºå®ç³åããããšãåŸã«ãªãå ŽåããããŸãã
確å®ç³åãããã»ããè¯ãæ¹ã®ããšããäžèšã®èšäºã§è©³ãã解説ããŠããŸãããã²ãã芧ãã ããã
ã培åºè§£èª¬ã確å®ç³åãå¿
èŠãªäººãäžèŠãªäººãšã¯
確å®ç³åã®æéãšæžé¡ã®æåºæ¹æ³
åäººäºæ¥äž»ã®äºæ¥å¹ŽåºŠã¯ãæ¯å¹Žã1æ1æ¥ã12æ31æ¥ã®1幎éããšæ±ºãŸã£ãŠããŸãã
ïŒå¹Žéã®åå
¥ãçµè²»ãæåŸãéçŽããç¿å¹Žã®2æäžæ¬ã3æäžæ¬ã®ïŒãµæéã«ç¢ºå®ç³åãæåºããŸãã
確å®ç³åã®ææãšæéã¯ãäžèšãã¡ãã®èšäºã§ã詳ãã解説ããŠããŸãã
確å®ç³åã®ææãšæéã¯ã³ã¬ã§å®âŒŒïž
確å®ç³åã®æžé¡ã®æåºæ¹æ³ã¯ãïŒã€ã®æ¹æ³ããããŸãã
(1)çšåçœ²ã«æåããŠæåºãã
確å®ç³åã®ææã«ãªããšãã»ãšãã©ã®çšå眲ã«çžè«çªå£ãéèšãããŸããçªå£ã§çŽæ¥èšå
¥ããŠæåºããæ¹æ³ããããŸãã
ãŸãæåºæžé¡ã¯ãçšå眲å¡ããã§ãã¯ããŠãããã®ã§ãã¹ã®åé¿ã«ãªããŸãã
(2)çšå眲ã«ç¢ºå®ç³åæžé¡ãéµéãã
çšåçœ²ã«æ¥äžè¶³ãéã¶ããšãã§ããªãå Žåãéµéã䟿å©ã§ãããã ãæžé¡ã«äžåããã¹ããã£ãå Žåãå床æåºãå¿ èŠã«ãªãå¯èœæ§ããããŸãã
(3)e-Taxã«ããé»åç³åãããœã³ã³ã§è¡ã
ããœã³ã³äžã§è¡ãé»åç³åãªã®ã§ãæžé¡æåºã®å¿
èŠã¯ãããŸããã
ãã ããç³è«ããã«ã¯æ¬¡ã®ç©ãå¿
èŠã«ãªããŸãã
ã»åœçšåºã«ããæšå¥šç°å¢ãæºããããããœã³ã³ã
ã»ãã€ãã³ããŒã«ãŒãã®ãªãã«çµã¿èŸŒãŸããŠãããé»åèšŒææžã
ã»é»åèšŒææžãèªã¿èŸŒãããã®ãICã«ãŒããªãŒãã©ã€ã¿ã
(4)e-Taxã«ããé»åç³åãã¹ããã®ã¢ããªã§è¡ã
ãŸãã什å2幎ããã¹ããŒããã©ã³ããe-taxãå©çšã§ããŸãã
ãã€ãã³ããŒã«ãŒãã®èªã¿åãã«å¯Ÿå¿ããã¹ããŒããã©ã³ã«å
¬åŒã¢ããªããã€ãããŒã¿ã«APããã€ã³ã¹ããŒã«ããã°ã確å®ç³åæžã®äœæãæåºãªã©ãå¯èœã§ãã
確å®ç³åã§æåºããæžé¡ã®éã
確å®ç³åã§æåºããæžé¡ã¯ãçœè²ç³åãšéè²ç³åã§ç°ãªããŸãã
(1)çœè²ç³åã®å Žå
çœè²ç³åã®æåºæžé¡ã¯ãã忝å èš³æžããšã確å®ç³åæžBãã®ïŒã€ã®æžé¡ãå¿ èŠã§ãã
(2)éè²ç³åã®å Žå
éè²ç³åã®æåºæžé¡ã¯ããéè²ç³åæ±ºç®æž(4ææ§æ)ããšã確å®ç³åæžBãã®ïŒã€ã®æžé¡ãå¿
èŠã§ãã
äžèšã®æžé¡ã«ä»éããŠã瀟äŒä¿éºæã®æ§é€èšŒææžãå»çè²»æ§é€ãäœå®
ããŒã³æ§é€ã®æžé¡ããããŠååŒå
ã®æºæ³åŸŽå祚ãªã©ãå¿
èŠã§ãã
確å®ç³åæžãå°å·ããå Žåã¯ãã¡ãããããŠã³ããŒãã§ããŸãã
åœçšåºã確å®ç³åæžãéè²ç³åæ±ºç®æžã忝å
èš³æžãªã©ã
確å®ç³ååŸã®çšéã¯ãã€ãŸã§ã«çŽä»ãå¿ èŠïŒ

確å®ç³åã®æåºæéã¯ãæ¯å¹Ž2æ16æ¥ã3æ15æ¥ã®ïŒãµæéã§ãããããçŽããã¹ãçšéã確å®ããããçšéãçŽä»ãããŸã§ãäžé£ã®æµããªããŸãã確å®ç³åã®äœæ¥ã ãã§ãªãããã£ãããšæ¯æãŸã§æžãŸããŸãããã
ãªããæ¬¡ã®äžé£ã®æµãã¯äžè¬çãªç¢ºå®ç³åã®ã¹ã±ãžã¥ãŒã«ã§ããã幎床ã«ãã£ãŠæ¥ä»ãå€åããã®ã§æ³šæããŸãããã
確å®ç³åæéïŒ2æ16æ¥ïœ3æ15æ¥
æåŸçšïŒ3æ15æ¥ãŸã§(確å®ç³åæéæ¥)
æ¶è²»çšïŒ3æ31æ¥ãŸã§(â»1)
äºå®çŽçš(â»2) 第1æå ã7æ31æ¥ãŸã§
第2æå ã12æ2æ¥ãŸã§
(â»1)鿥2幎以å
ã¯æ¶è²»çšã®çŽä»çŸ©åã¯ãããŸããããŸãåã
幎床ã®èª²çšå£²äžé«ã1,000äžå以äžã®å ŽåãçŽçšçŸ©åã¯ãããŸãã(å幎ã®äžåæã§èª²çšå£²äžé«1,000äžãè¶
ããæéã®æ¯æãéé¡ã1,000äžåãè¶
ããå Žåã«ã¯èª²çšäºæ¥è
ãšãªããŸã)ã
(â»2)å幎ã®ç³åçŽçšé¡(1幎éã®æåŸçšé¡)ã150,000å以äžã ã£ãå Žåã7æãš11æã«å幎ã®ç³åçŽçšé¡ã®3åã®1ããããããåæãã§çŽçšããŸãã
確å®ç³åã¯çšç士ã«äŸé Œããã»ããããïŒ
確å®ç³åã¯èªåã§äœæã»æåºãã以å€ã«ãçšç士ã«äŸé ŒããŠä»£è¡ããŠãããããšãã§ããŸãã
çšç士ã«ç¢ºå®ç³åãäŸé Œããå Žåã®ã¡ãªããã¯ã確å®ç³åã«é¢ããäœæ¥ã倧å¹
ã«è»œæžããèªåã§äœæãããããæ£ç¢ºãªç¢ºå®ç³åãã§ããŸãã
ã»ãã«ããçšç士ãšã€ãªãããæãŠã°çšéé¡ãæããæ¹æ³ããæ°ããçšå¶åºŠã«é¢ããçžè«ãªã©ãå¯èœã«ãªããŸãã
äžæ¹ãçšç士ã«ç¢ºå®ç³åãäŸé Œãããšè²»çšãçºçããŸããé¡§åæãšæ±ºç®æãäžè¬çã§ãããçšçå£«å ±é
¬ã¯çšç士ãèªç±ã«æ±ºãããããããäºæ³ããã倧ããªåºè²»ã«ãªãå¯èœæ§ããããŸãã
確å®ç³åã¯ããæ¹ãšæ¥ããããæºåãããŠããã°ãäžäººã§ãè¡ãããšã¯å¯èœã§ããã¡ãªãããšãã¡ãªãããæ¯èŒããŠãçšç士ã«äŸé Œãããæ±ºããã®ãããããã§ãã
åäººäºæ¥äž»ã®ç¢ºå®ç³åãå¹çããè¡ã2ã€ã®ãã€ã³ã

åäººäºæ¥äž»ã確å®ç³åãã¹ã ãŒãºã«è¡ããªããæ¬¡ã®ïŒã€ããã€ã³ãã§ãã
â äŒèšãœããã®å©çš
â ã¯ã¬ãžããã«ãŒãã®æŽ»çš
ç¯çšã«å¹æçãªéè²ç³åãããŠæ§é€ãåããããã«ã¯ãè€åŒç°¿èšãã«ããèšåž³ãæ¡ä»¶ãšãªã£ãŠããŸããäŒèšãœããã䜿çšããã°ãäŒèšæ¥åãç°¡ç¥åãããå°éç¥èããªããŠãèšåž³ãã§ããã®ã§ã確å®ç³åãå¹çè¯ãè¡ããŸãã
ãŸããçµè²»ã®æ¯æããã¯ã¬ãžããã«ãŒãã«ãŸãšããã°ãã«ãŒãã®æçŽ°ãé åæžã®ä»£ãããšãªãã®ã§çµè²»ã®ç®¡çãç°¡åã«ãªããŸããã¬ã·ãŒããäžæãã€ç¢ºèªããŠãäœã«äœ¿ã£ãã®ãæŽçããæéãçããŸãã
確å®ç³åããéã«ããããã®ã¯ã¬ãžããã«ãŒã
確å®ç³åãå¿
èŠãªåäººäºæ¥äž»ãããªãŒã©ã³ã¹ã®æ¹ã«ã¯ãã»ãŸã³ã³ãã«ãã»ããžãã¹ã»ã¢ã¡ãªã«ã³ã»ãšãã¹ãã¬ã¹(R)ã»ã«ãŒããããããã§ãã
幎äŒè²»ãç¡æã§ã远å ã«ãŒãã9æãŸã§ç¡æã§çºè¡ã§ããŸããåäººäºæ¥äž»ãŸãã¯ããªãŒã©ã³ã¹ãçµå¶è
ã®æ¹(髿 ¡çãé€ã)ãªããã©ãªãã§ãç³ã蟌ããŸãã
ã»ãŸã³ã³ãã«ãã»ããžãã¹ã»ã¢ã¡ãªã«ã³ã»ãšãã¹ãã¬ã¹ã»ã«ãŒãã®åªåŸ
ç¹å
žã¯æ¬¡ã«ãªããŸãã
â æ°žä¹
äžæ»
ãã€ã³ããç¹å®å çåºã®ãå©çšã§4åãã€ã³ããµãŒãã¹(â»)
â æµ·å€å©çšæã®æ°žä¹
äžæ»
ãã€ã³ãã2å
â äŒèšã»çµŠäžã®ã¯ã©ãŠããµãŒãã¹ã3ãµæç¡æ
â ããžãã¹ã«åœ¹ç«ã€ãŠã§ããµãŒãã¹ãå©çšã§æå€§2ïŒ
éå
ããžãã¹ã·ãŒã³ã«åœ¹ç«ã€åªåŸ
ç¹å
žã°ãããšãªã£ãŠããŸãããæ³šç®ãªã®ã¯(æ ª)ããã¯æ
å ±ãµãŒãã¹ãæäŸããäŒèšã»çµŠäžã®ã¯ã©ãŠããµãŒãã¹ãããããã¯ã©ãŠã(MJS)ãã3ãµæç¡æã«ãªãåªåŸ
ç¹å
žã§ãã
æ®æ®µã®çµçäœæ¥ã«äŒèšãœããã䜿çšããã°ã確å®ç³åã«å¿
èŠãªäœæ¥ãç°¡ç¥åã§ããŸãã
ãŸããã«ãŒãã®å©çšæ¥ããæ¯æãæ¥ãŸã§æå€§56æ¥éã®ç¶äºãããã®ã§ãã£ãã·ã¥ãããŒã«ããšããã§ããŸãã
ç³ã蟌ã¿ã¯ã€ã³ã¿ãŒãããã§è¡ããŠãæ±ºç®æžãç»èšç°¿ã¯äžèŠã§ããèµ·æ¥ããã°ããã®äŒç€Ÿãã鿥ããã°ããã®ããªãŒã©ã³ã¹ã®æ¹ã§ãç³ã蟌ã¿ããããçµè²»æããç²Ÿç®æ¥åã®æéã軜æžã§ããã¯ã¬ãžããã«ãŒãã«ãªããŸãã
(â»)ã»ãã®ã«ãŒãã«ãŠSAISON MILE CLUBïŒã»ãŸã³ãã€ã«ã¯ã©ãïŒãžå
¥äŒããŠããæ¹ã¯æ¬ãµãŒãã¹ã®å¯Ÿè±¡å€
ãããã質å
確å®ç³åã«é¢ããŠãããã質åããŸãšããŸãããåããŠç¢ºå®ç³åããããæ¹ã¯äžåºŠç¢ºèªããŠãã ããã
Q1 確å®ç³åãšã¯ïŒ
確å®ç³åãšã¯ãåäººäºæ¥äž»(ããªãŒã©ã³ã¹å«ã)ã®å Žåãå©çãçµè²»ã確å®ããã1幎éã®åæ¯ãå ±åããäœæ¥ã§ããæ¯å¹Ž1æ1æ¥ãã12æ31æ¥ãŸã§ã®1幎éã®åæ¯ãå ±åããçŽããã¹ãçšéã確å®ãããŸãã
Q2 確å®ç³åã®éè²ç³åãšçœè²ç³åã®éãã¯ïŒ
åäººäºæ¥äž»ã確å®ç³åãè¡ãå Žåãæåã«éžæããã®ãããéè²ç³åããšãçœè²ç³åãã§ãã倧éæãªåé¡ãšããŠã¯ãäžèšã«ãªããŸãã
ã»çœè²ç³åïŒç¢ºå®ç³åãã©ã¯ã ãã©ç¯çšã§ããªã
ã»éè²ç³åïŒç¢ºå®ç³åããããžãã ãã©ç¯çšã§ãã
Q3 確å®ç³åãå¿ èŠã«ãªã察象ã¯ïŒ
確å®ç³åãå¿
èŠã«ãªã察象ã¯ãäžèšã«ãªããŸãã
(1)çµŠäžæåŸãããæ¹
(2)å
¬ç幎éãªã©ã«ä¿ãéæåŸã®ã¿ã®æ¹
(3)éè·æåŸãããæ¹
(4)åäººäºæ¥äž»ãã¢ã«ãã€ããããŒãã®æ¹
Q4 確å®ç³åã®ææãšæžé¡ã®æåºæ¹æ³ã¯ïŒ
åäººäºæ¥äž»ã®äºæ¥å¹ŽåºŠã¯ãæ¯å¹Žã1æ1æ¥ã12æ31æ¥ã®1幎éããšæ±ºãŸã£ãŠããŸããïŒå¹Žéã®åå
¥ãçµè²»ãæåŸãéçŽããç¿å¹Žã®2æäžæ¬ã3æäžæ¬ã®ïŒãµæéã«ç¢ºå®ç³åãæåºããŸãã確å®ç³åã®æžé¡ã®æåºæ¹æ³ã¯ã4ã€ã®æ¹æ³ããããŸãã
(1)çšåçœ²ã«æåããŠæåºãã
(2)çšå眲ã«ç¢ºå®ç³åæžé¡ãéµéãã
(3)e-Taxã«ããé»åç³åãè¡ã
(4)e-Taxã«ããé»åç³åãã¹ããã®ã¢ããªã§è¡ã
Q5 確å®ç³åã§æåºããæžé¡ã®éãã¯ïŒ
確å®ç³åã§æåºããæžé¡ã¯ãçœè²ç³åãšéè²ç³åã§ç°ãªããŸãã
(1)çœè²ç³åã®å Žå
çœè²ç³åã®æåºæžé¡ã¯ãã忝å
èš³æžããšã確å®ç³åæžBãã®ïŒã€ã®æžé¡ãå¿
èŠã§ãã
(2)éè²ç³åã®å Žå
éè²ç³åã®æåºæžé¡ã¯ããéè²ç³åæ±ºç®æž(4ææ§æ)ããšã確å®ç³åæžBãã®ïŒã€ã®æžé¡ãå¿
èŠã§ãã
ãŸãšã
åäººäºæ¥äž»ãããªãŒã©ã³ã¹ã«ãªããšã確å®ç³åãèªåã§äœæããŠæåºããããã«ãªããŸãã確å®ç³åã®ããã«çµè²»ããŸãšããããèšç®ããããããã®ã¯æéã®ãããäœæ¥ã§ãã
çšç士ã«äŸé Œããã®ãã²ãšã€ã®æã§ãããæ¬¡ã®ãããªæ¹æ³ã掻çšãããšäŒèšæ¥åãçµè²»ã®åæžã«ç¹ãããŸãã
â äŒèšãœããã®å©çš
â ã¯ã¬ãžããã«ãŒãã®æŽ»çš
ç¹ã«ã»ãŸã³ã³ãã«ãã»ããžãã¹ã»ã¢ã¡ãªã«ã³ã»ãšãã¹ãã¬ã¹ã»ã«ãŒãã¯ããžãã¹ãå§ããã°ããã®åäººäºæ¥äž»ãããªãŒã©ã³ã¹ã®æ¹ã«äŸ¿å©ãªæ©èœãæèŒããŠããã®ã§ãæã£ãŠãããšããŸããŸãªããžãã¹ã·ãŒã³ã§åœ¹ç«ã¡ãŸãã
åäººäºæ¥äž»ãããªãŒã©ã³ã¹ã«ãªãããã°ããã®æ¹ã¯ã確å®ç³åã«åããŠã»ãŸã³ã³ãã«ãã»ããžãã¹ã»ã¢ã¡ãªã«ã³ã»ãšãã¹ãã¬ã¹ã»ã«ãŒãã®ç³ã蟌ã¿ã®æ€èšãããããããŸãã
確å®ç³åã«äººæ°ã®ã¯ã¬ãžããã«ãŒã