所得税及び復興特別所得税の確定申告の手引き...3 確定申告が必要な方 次の①から④のいずれかに該当する方は、所得税等の確定申告が必要です。
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15 ()
15 () 31 ()
15 ()
19 () 31 ()
23 () 24 ()
AI
IC e-Tax
35 18
41
Step 2
Step 4
1.
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1 2.
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5 1
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7 2
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8 3
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4
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25 5 ..................................... 30 6
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31
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34 3.
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41 4.
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43 5.
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45 6.
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46
3216 315 315 221228
e-Tax e-Tax
1
2
3 419
e-Tax e-Taxhttps://www.e-tax.nta.go.jp/nozei.html
https://www.nta.
go.jp/taxes/tetsuzuki/shinsei/nofu-shomei/nofu/credit_nofu/index.htm
QR 12 QR
https://www.nta.go.jp/taxes/nozei/nofu/conveni_qr_nofu/index.htm
16
20 18065311
1130 754
3 2 20 15020
4
5 6
15 1 10 5
30
4
35
44
4545
4949
5151
52
× 1 2
31 32 33 34 35 36 37 38 39 40
45 46 47 48
25 26 27 28
0 0 3 1 2
3
3
0 7 2 6 0 0 3 1 2 0
1 6 0 0 0 0 0 2 1 0 0
8 0 0 0
1 0 0 0
6 7 6 7
1 0 0 0 0
1 0 0 0 0 0
1 3 0 0 0 0
1 3 0 0 0 0
7
8
1 2 1
8 0 0 0 0
8 0 0 0 0
0 0 0 0
1 2 7 9 2 0 0
1 2 6 0 0 0
9 1 2 2 3 0 0 0 0
1 3 1
2 7 7
0 0
0 0 0 0 2 0 0 0
2 6 3 0 0 0
1 9 2
22 1
1
8 0 0 0 0 7 0 0 0 0
4 25
1 7
2 8
3 15
2.
6
8/ 26/
48
15
55
13 ×-××-×
280,000
0
××
3 15
6 31
2 8
2 8
15
3 15
21 3 3
2 8
7
B 2
11 3311 311
41
2
4681
602 603
2 70 9170
1
3
3
1 2 3 4 5
3 6 0 8 0 1
8
8 8
9 9
10 11
13 13
234
33
… … 55 … 56 …
…
55 …
… 26283
33
… … 55 … 56 …
55 …
55 HP
… A … C
34 B
HP A80,000 B0 A 80,000B 0C 80,000 80,000
…
31
,000
8 0 0 0 0
8 0 0 0 0
9
… A … CGK
1
… …
1 2 3
,000
B
,000 B×3.2440,000
1
HP
G
850 39 39 39 23
⇒
10
Step 14 Step 1
G10C 12G12J
53
J
10
⇒
12 D
0,000 ××
1,920, 00
A1,920, 00
2A A 1,920, 00÷4 80,12 → B 80,000 B 80,000×2.880,000C 1,26 ,000 10C
1,26 ,000
A B
A×0.25 175,000
A×0.25 75,000
A×0.15 585,000
A×0.15 485,000
A×0.05 1,355,000
A×0.05 1,255,000
10,000,001 1,955,000 1,855,000 1,755,000
A×0.25 175,000
A×0.25 75,000
A×0.15 585,000
A×0.15 485,000
A×0.05 1,355,000
A×0.05 1,255,000
10,000,001 1,955,000 1,855,000 1,755,000
Step 4
AC D
8
11I
12
0
DGJ
K
… A … E
… H … D … G … J … K
A0 E1 0,000 H0
E1 0,000F20,000G130,000 6,726, 00+1,26 ,000+G130,000+J0 +
0,000B8,170, 00
D0+G130,000+J0 K130,000
1 3 0 0 0 0
1 3 0 0 0 0
×× 1 0,000 1 ,31
400 2037 20 4 40
34 B
HP
5
5
A
B
D
…
593059
… A … B … I … D
M
JL
M
E 2, 00,000F 1,900,000G 600,000 G 600,000500,000 → H 00,000 G
600,000H 00,000I 100,000 100,000
I 100,000×0.5L 0,000M
E2, 00,000 F
1,900,000
× 1 2
0 0 0 0
1 0 0 0 0 0
11
14
39
3 15 19 22 15 19 23 16 20 17 21 18 22 18 22
…
…
iDeCo
…
15
()()
… N
… ABEFG
231231
B×0.512,500
F×0.510,000
G×0.510,000
40,001 E×0.2520,000 4 F×0.2520,000 4 G×0.2520,000 4
12 N
KLM12 2 1
16
A2 ,000
A 2 ,000E50,000 → HJ2 ,000K 2 ,000
… K
181231 10 1911
A2 ,000 B102,000 E37,000 F G82,000
A 2 ,00025,000 → C 2 ,000
B 102,000×0.2525,000 0, 0050,000→D 0,000
E 37,000×0.510,000H 28, 00
G 82,000×0.2520,000 0, 0040,000→J 0,000M
C 2 ,000H 28, 00 2, 0040,000→K 0,000
D 0,000I → L 0,000
K 0,000L 0,000M 0,000 130,000120,000→N 120,000
120,000
15 0 0 0 0000021
15
E20 ,000
E 20 ,000×0.2520,00071,000 71,000 40,000 → H 0,000 KN 0,000
15 0 0 0 0
15
17
39500
3948 391
2
35
500
27
1 39 39
2
3 48
3975 10
…
…
27
E+G 5 H
A+I 5 J
HJ K 1
A
18
…
3939 3939
…
3939
900 900 950
48 38 26 13
39
95 100 36 24 12
100 105 31 21 11
105 110 26 18 9
110 115 21 14 7
115 120 16 11 6
120 125 11 8 4
125 130 6 4 2
130 133 3 2 1
133 0 0 0
10 11
1,000
… 1
39 21 2
… 11
54 …
… 3939
42
391,000
10G 850 39
15
39
39
39
20
… 39
1 2
…
… 3939
42
1616
10G16 23 85023
16 1623
1616 15
3948 39
1
23 13
21,000 2 27 3
1 13
2
3
D×0.1 0 E
CE 0 F
1
C G
HP
… I
A ,800,000 B ,800,000 D8,170, 00 G280,000 A ,800,000B ,800,000C
1,000,000 D 8,170, 00×0.1E 817,0 0 C 1,000,000E 817,0 0=F 182,960 G
280,00050,000H 230,000 F 182,960H 230,000 → I230,000 230,000
26 2 3 0 0 0 0
1 NPONPONPO
NPOhttps://www.npo-homepage.go.jp 2 NPO
26NPO26 26
1231 2020
40
HP
44
A
AB
0 C
D×0.05 0 E
E10 F
2
A
B
37
… 44
1
23
… A
32 …
+2 +3 B
B×0.4 0 C
AC D
HP
B 8,170, 00×0.4C 3,268,160 A 26 ,000C 3,268,160 → D 26 ,000 D 26
,0002,000E 263,000 263,000
A 26 ,000+++ B8,170, 00
32
……………80,000 ……………40,000 ………90,000 ………………………………………………… 20,000
………………………………………………… 55,000
……………………………………………10,000
NPO26
…
24
4
… C … D
91
AB
A8,170, 00 B
,0 0,312 A 8,170, 00B ,0 0,312 3,120,088 → C 3,120,000 C
3,120,000×0.197,500 = D 21 , 00 3,120,000 21 , 00
30
31
30
C
0 0
35
HP
32
D×0.1 E
14
34
33 33
33 …
1
…
1911 HP
10
…
HP
NPO NPO HPNPO
3537
23
26
1
HP
2
3
41 41 … 323334353637383940 0
1,000 21 3939
22
27
2 HP
4647
1 2 3
34 34
48
48 … …
44
A192, 00 A 192, 00×0.021B ,0 2 ,0 2 44
41 42
43
1
!!
28
… 52 30
312
49 49 … 45464748
…1001000 …
50
50 …
1 102
2
3 e-Tax
29
5
55 55 …
54 54 … 1939
53 53 … 11
6061 6061 …
HP
56 56 … 57
57 … 48
3 51213 315 531
7.3
62 … C 63 … B 3 51
00 A
A×0.5
6263
1
2
I ××× 0 ××××××××
2
34165 34165
4031
……………………………………………………………………………………… 80,000
……………………………………………………………………………………… 40,000
………………………………………………………………………………… 90,000 ……………………………………………………………
20,000 …………………………………………………… 55,000 NPO …………………………………… 5,000 …
10,000 A 120,000 A B 110,000 B C 60,000 C D 15,000 D A B AD
20
120,000 110,000
32
1. 2.
3. 4. 0.06 10
5.
6. 7. 8. 9.
10. 722
722
• • • • • • • • • • • • • • • • • • • • • • • •
• • • • • • • • • • • • • • • • • • • •
• • • • • • • • • • • • • • • • • • • • • • • • •
8 14
3
2
33
1
5
5
34
2
1 1528
2
3
2.
34
2712 31
3%
11 10×12÷ 12
15.315%5%
20.42%
HP
3 4 1×0.5
1
2
12 1 AB
1
1 20…40×8080
A B
C D
5 6
1
36
5
22 27
4
• • • • •
•
6
•
•
•
•
• •
2 2
3 2
4
6 3315
37
9812 1130
1,0003 1,000 2
3
31111231
1,0002 1,000
38
2
39
1 1
2
14
21
1 1
2
14
21
21231
65
21231
48
1,000
1 42
2611 70
48
40
1010 13 10
2 2365 3
263
( )
1 2
3
42
33
34
37 HP
3
3
1
4.
1
2
22
218 6,500 JR780 528 5,500 JR780 12,000 1,560
44
G
90
45
5.
e-Tax
1.
2.
3.
46
48
15
55
6.
47
41 42
0 01 9 2
10
11
12
13
14
15
16
23
24
25
26
27
28
29
332
× 1 2
31 32 33 34 35 36 37 38 39 40
45 46 47 48
25 26 27 28
10 11
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