Copyright 2016 freee K.K 2
Copyright 2016 freee K.K 3
1 1 1 1 1 1 1 1 4
A 2015 2015 2016 3 15 A 2015/1/1~2015/12/31 1 2015/1/1~2015/12/31 500 2015/1/1~2015/12/31 300 200 30 30 A 5
(10 ) (65 ) 3 (65 ) 1 (65 ) freee (65 ) (65 ) 6
1 1 1 1 2 2 3 freee 2 4 freee 2 16 3 15 5 7
1 1 12 31 freee 2 12 31 freee 3 12 31 freee 4 12 31 freee 5 6 7 8
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URL https://www.nta.go.jp/tetsuzuki/shinkoku/shotoku/yoshiki02/01.htm e-tax freee e-tax e-tax e-tax e-tax http://www.e-tax.nta.go.jp/kojin.html 10
5 freee 5 5 5 11
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Web https://www.nta.go.jp/soshiki/kokuzeikyoku/chizu/chizu.htm 13
3 ( 65 10 ) 65 freee 65 freee etc 14
1 freee 15
() 10 30 30-10 20%=4 100 100 20%= 20 12 2 2 20%= 4 3 3 20%= 6 16
38 103 16 38 103 10 1% 38 38 20%= 7 6 38 38 20%= 7 6 12 3,000 3,000 1%= 30 50 50 20%= 10 17
1 2015 1 1 2015 1 1 2015 0 18
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100,000 50 100,000 50% 50,000 50% 50,000 20
10 21
38 22
Column103 103 ()() 103 38 65 103-65 =38 103 23
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http://www.nenkin.go.jp/oshirase/topics/2015/1030.html 25
2 6 26
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2015 28
1 1 29
5 e-tax 30
e-tax e-tax e-tax URL e-tax http://www.e-tax.nta.go.jp/ 31
4 PDF 32
freee 33
2 34
2015 2015 2016 2015 2016 35
2015 1 1 ~2015 12 31 38 103 76 10 2016 36
Copyright 2016 freee K.K 37
Copyright 2016 freee K.K